Chapter 1. Assessors and County Tax Collectors

General Provisions

§ 27-1-1. Bond; oath.

The assessor of each county, except in those counties wherein the office of assessor and the office of tax collector are combined as provided in Section 27-1-7, shall take and file the oath of office required by the Constitution and give bond, with sufficient surety, to be payable, conditioned and approved as provided by law, in a penalty equal to Fifty Thousand Dollars ($50,000.00).

HISTORY: Codes, 1880, § 348; 1892, § 114; 1906, § 115; Hemingway’s 1917, § 3459; 1930, § 100; 1942, § 9088; Laws, 1890, p. 36; Laws, 1986, ch. 458, § 32; Laws, 1992, ch. 400, § 1, eff from and after July 1, 1992.

Cross References —

Provision that assessors shall be elected in 1995 and every four years thereafter, see §23-15-193.

Nominations for state, district, county, and county district offices which are elective, see §23-15-291 et seq.

Taking oath of office, generally, see §25-1-9.

Assessment of ad valorem taxes, generally, see §27-35-1 et seq.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 619 et seq.

16B Am. Jur. Legal Forms 2d, State and Local Taxation § 238:9 (bond of official taxation).

CJS.

84 C.J.S., Taxation § 558 et seq.

§ 27-1-3. Assessor may appoint deputies; oath of office; bond; appointment process.

The assessor may, with the approval of the board of supervisors of the county, appoint deputies, who shall take the oath of office, and shall be required by the assessor to give bond to him in an amount not less than Ten Thousand Dollars ($10,000.00) for the faithful discharge of their duties. The appointment shall be in writing, filed with the clerk of the board of supervisors, whose approval shall be entered on the minutes of such board.

HISTORY: Codes, 1857, ch. 3, art 4; 1880 § 349; 1892, § 115; 1906, § 116; Hemingway’s 1917, § 3460; 1930, § 101; 1942, § 9089; Laws, 2009, ch. 467, § 12; Laws, 2009, 2nd Ex Sess, ch. 91, § 1, eff from and after July 1, 2009.

Editor’s Notes —

Laws of 2009, 2nd Ex Sess, ch. 91, § 3, provides as follows:

“SECTION 3. Section 1 of this act shall take effect and be in force from and after July 1, 2009. Section 2 of this act shall take effect and be in force from and after October 1, 2009.”

Amendment Notes —

The 2009 amendment inserted “in an amount not less than Fifty Thousand Dollars ($50,000.00)” near the end of the first sentence and made a minor stylistic change.

The 2009 2nd Ex Sess, amendment substituted “Ten Thousand Dollars ($10,000.00)” for “Fifty Thousand Dollars ($50,000.00).”

OPINIONS OF THE ATTORNEY GENERAL

A county board of supervisors has no authority to appoint deputy tax assessors. Barber, Oct. 5, 2001, A.G. Op. #01-0631.

Tax assessors/collectors may, in their discretion, maintain a separate independent system of personnel administration for their respective employees. However, such policies of a board of supervisors or of a tax assessor would not be binding on a successor board or assessor. Mathis, Dec. 1, 2003, A.G. Op. 03-0648.

JUDICIAL DECISIONS

1. In general.

Compensation of deputy tax assessor which is paid by tax assessor himself was exempt from garnishment. Pickle v. McLaughlin, 162 Miss. 693, 139 So. 157, 1932 Miss. LEXIS 116 (Miss. 1932).

§ 27-1-5. Duties and compensation.

The assessor shall perform all of the duties required of him by this chapter, and such other duties as may be required by law, and he shall be compensated as provided in Chapter 3 of Title 25 of the Mississippi Code of 1972.

HISTORY: Codes, 1892, § 116; 1906, § 117; Hemingway’s 1917, § 3461; 1930, § 102; 1942, § 9090.

Cross References —

Suspension of defaulting tax collector, see §7-1-57.

Compensation of assessors, see §§25-3-3,25-3-7.

Advice and instructions by state tax commission, see §27-3-31.

Prosecutions and actions by Commissioner of Revenue for defaults and violations under tax laws, see §27-3-33.

Increased compensation for tax assessors upon completion of Mississippi Education and Certification Program for appraisals, see §27-3-52.

Annual conference of county tax assessors, see §27-3-59.

Liability of tax assessors and collectors, see §27-29-29.

Duties with respect to homestead exemptions, see §27-33-33.

Providing tax list forms to tax assessors, see §27-35-17.

Providing assessment roll forms to tax assessors, see §27-35-25.

County tax collector’s duty to collect tax on sale or use of motor vehicles, see §27-65-201.

Criminal offense for officer’s failure to perform duty, see §97-11-37.

OPINIONS OF THE ATTORNEY GENERAL

A county board of supervisors does not have the authority to contract away the duties of the tax assessor; however, it is within the authority of the board of supervisors to survey, map, and appraise the property in the county. Barber, Oct. 5, 2001, A.G. Op. #01-0631.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 620.

CJS.

84 C.J.S., Taxation §§ 562, 579, 590, 591.

JUDICIAL DECISIONS

1. In general.

An assessment of vendor’s lien notes and the real estate for which the notes were given is not double taxation. Adams v. Kuykendall, 83 Miss. 571, 35 So. 830, 1903 Miss. LEXIS 76 (Miss. 1903).

If the taxpayer renders to the assessor a list of lands so defectively described as not to identify it, the assessor does not violate his duty by assessing the land under an accurate description, although it be assessed to an unknown owner. Crawford v. McLauren, 83 Miss. 265, 35 So. 209, 1903 Miss. LEXIS 40 (Miss. 1903).

Under a statute (L 1894, c. 33) providing that the board of supervisors “may” allow an assessor not exceeding ten cents for each individual assessed on the personal roll, it is within the discretion of the board whether any amount, and, if any, what amount, should be allowed. Williams v. Board of Sup'rs, 74 Miss. 122, 20 So. 860 (Miss. 1896).

§ 27-1-7. Assessor to be tax collector; bond; duties; effect of failure to qualify as tax collector.

The assessor of each county, except as otherwise provided in this chapter, shall be the tax collector therein; and he shall give one (1) bond for the combined office of assessor and tax collector, with sufficient surety, to be payable, conditioned and approved as provided by law, in a penalty equal to five percent (5%) of the sum of all the state and county taxes shown by the assessment rolls and the levies to have been collectible in the county for the year immediately preceding the commencement of the term of office for such collector; however, such bond shall not exceed the amount of One Hundred Thousand Dollars ($100,000.00). He shall also take and file the oath of office as tax collector. Such assessors and tax collectors shall collect all taxes heretofore collected by the sheriffs in said counties, including, but not limited to, ad valorem and privilege taxes, charges and fees of every kind and nature heretofore comprising a portion of the tax collecting duties of the sheriffs of said counties and shall, by the twentieth day of the month following collection, pay same to the collecting political subdivision without retaining any portion thereof for his services. Provided, however, regardless of the political subdivision or fund for which the tax was collected, the assessor and tax collector shall pay at least the percentage of such tax heretofore retained by the sheriff as his fee directly into the general fund of the concerned county, and said payment shall be made by the twentieth day of the month following collection. In case of the failure of the assessor to qualify as tax collector within the same time allowed for taking the oath of office and giving bond as assessor, he shall thereby vacate the office of assessor and the vacancy, as assessor and tax collector, shall be filled according to law. Such assessors and tax collectors shall perform all of the tax collecting duties heretofore performed by the sheriffs thereof with the full and complete authority and liabilities heretofore possessed by or imposed upon said sheriffs. However, an assessor and tax collector shall not be liable for ad valorem taxes, privilege taxes, charges and fees collected by him, payment for which was made by a check, draft or other order for the payment of money which has been returned to the assessor and tax collector because of insufficient funds in the account on which such check, draft or order was drawn, if the assessor and tax collector has exhausted all reasonable means of collecting such instrument, including the filing of a civil suit or presentation to the district attorney for collection under Section 97-19-73 et seq.

HISTORY: Codes, 1942, § 9098-01; Laws, 1968, ch. 369, § 6; Laws, 1972, ch. 464, § 1; Laws, 1986, ch. 458, § 33; Laws, 1989, ch. 391, § 1; Laws, 1991, ch. 604, § 4; Laws, 1992, ch. 400, § 2, eff from and after July 1, 1992.

Cross References —

County tax collector’s duties with respect to licensing of flea market vendors, see §27-17-162.

County tax collector’s duty to collect tax on sale or use of motor vehicles, see §27-65-201.

OPINIONS OF THE ATTORNEY GENERAL

Tax collector is required to accept payment of taxes tendered to him, regardless of whether tax collector/assessor challenges validity of change in assessment made by Board of Supervisors. Hosey, May 9, 1991, A.G. Op. #91-0369.

If a check is returned for insufficient funds subsequent to a tax sale, the tax collector should first give notice as required by statute to the drawer/owner and, if the owner does not satisfy the outstanding check, the tax collector should utilize one of the courses of action provided by law for collection on the check; if this action fails, the tax collector should sell the property for taxes at the next regular tax sale. LaRosa, Feb. 28, 2003, A.G. Op. #03-0666.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 619 et seq.

16B Am. Jur. Legal Forms 2d, State and Local Taxation § 238:9 (bond of tax official).

CJS.

85 C.J.S., Taxation § 1151 et seq.

§ 27-1-9. Office of assessor and tax collector; budget; finances.

The following shall be applicable to all counties and shall pertain to the operation of the assessor and tax collector’s office:

Each assessor and tax collector shall appoint a sufficient number of deputies to assist him in carrying out the duties of his office and fix their compensation, subject to the budget for the assessor and tax collector’s office approved by the county board of supervisors. No deputy shall receive a salary which exceeds the salary of the assessor and tax collector. Each deputy assessor shall give bond for the faithful discharge of his duties as provided in Section 27-1-3. Each deputy tax collector shall give bond to be payable, conditioned and approved as provided by law in an amount not less than Fifty Thousand Dollars ($50,000.00) for the faithful discharge of his duties.

The assessor and tax collector shall, at the July meeting of the board of supervisors, submit a budget of estimated expenses of his office for the ensuing fiscal year beginning October 1 in such form as shall be prescribed by the Director of the State Department of Audit. The board shall examine this proposed budget and determine the amount to be expended by the assessor and tax collector in the performance of his duties for the fiscal year and may increase or reduce said amount as it deems necessary and proper.

The budget shall include amounts for compensating deputies and other employees of the assessor and tax collector’s office, for travel and transportation expenses of the assessor and tax collector and deputies, for theft insurance premiums, for equipment and supplies of his office, and for such other expenses as may be incurred in the performance of the duties of his office. In addition, the budget shall include amounts for the payment of premiums on bonds and other insurance for the assessor and tax collector and his deputies which, in the opinion of the board of supervisors, are deemed necessary to protect the interests of the county, or the assessor and tax collector and his deputies. Such amounts may include official bonds and any bonds required of his deputies by the assessor and tax collector; fire and other hazards insurance; and hospitalization insurance as provided for in Sections 25-15-101 and 25-15-103, Mississippi Code of 1972.

The board of supervisors shall, at its first meeting of each quarter beginning on October 1, January 1, April 1, and July 1, appropriate a lump sum for the assessor and tax collector for the expenses of his office during the current quarter. The quarterly appropriation shall be one-fourth (1/4) of the amount approved in the annual budget unless the assessor and tax collector requests a different amount. Except in case of emergency, as provided in the county budget law, the appropriation for the quarter beginning in October of the last year of the assessor and tax collector’s term shall not exceed one-fourth (1/4) of the annual budget.

The assessor and tax collector shall file a report of all expenditures of his office during the preceding month with the board of supervisors for approval at its regular monthly meeting in a form to be prescribed by the Director of the State Department of Audit and upon filing thereof and approval by the board, the clerk of the board shall issue warrants in payment thereof but not to exceed the budget appropriation for that quarter. Any appropriated funds which are unexpended at the end of the fiscal year shall remain in the county general fund.

The budget for the assessor and tax collector’s office may be revised at any regular meeting by the board of supervisors; and upon recommendation of the assessor and tax collector, the board may at any regular meeting make supplemental appropriations to his office.

The budget for the assessor and tax collector’s office may include amounts to cover necessary expenses to provide equipment and personnel to file, store, retain or reproduce all records, filings or documents using microfilm, microfiche, data processing, computers, magnetic tape, optical discs or any other electronic process which correctly and legibly stores and reproduces or which forms a medium for storing, copying or reproducing documents, files and records.

HISTORY: Codes, 1942, § 9098-02; Laws, 1968, ch. 369, § 9; Laws, 1972, ch. 407, § 1; Laws, 1973, ch. 337, § 1; Laws, 1994, ch. 521, § 28; Laws, 2009, 2nd Ex Sess, ch. 91, § 2, eff from and after October 1, 2009.

Editor’s Notes —

Laws of 2009, 2nd Ex Sess, ch. 91, § 3, provides as follows:

“SECTION 3. Section 1 of this act shall take effect and be in force from and after July 1, 2009. Section 2 of this act shall take effect and be in force from and after October 1, 2009.”

Amendment Notes —

The 2009 2nd Ex Sess amendment added the last two sentences of (a); and made a minor stylistic change.

Cross References —

Method of operation where offices of assessor and collector are separate, see §27-1-15.

OPINIONS OF THE ATTORNEY GENERAL

Tax assessor/collector in county not required to operate on countywide system of road administration, who by law is authorized to employ personnel, is not required to adopt countywide personnel administration system established by county board of supervisors. Guice, July 22, 1992, A.G. Op. #92-0518.

Tax collector should request all travel expenses desired by him in his budget subject to right of board of supervisors to approve amount; tax collector must submit itemized and documented claim for travel and expenses actually and necessarily incurred to board of supervisors for approval. Austin, Dec. 10, 1992, A.G. Op. #92-0842.

A county board of supervisors has no authority to appoint deputy tax assessors. Barber, Oct. 5, 2001, A.G. Op. #01-0631.

Within reason, the county board of supervisors must provide the necessities for the tax assessor’s office to do business, including postage, stationery, and all necessary articles. Barber, Oct. 5, 2001, A.G. Op. #01-0631.

When the board of supervisors has established a budget for the tax assessor or tax collector, but has failed to establish quarterly allocations as required by law, those budgets are rendered annual lump sum budgets which have no allocation periods. Crook, Jan. 25, 2002, A.G. Op. #02-0041.

Board of supervisors’ authority does not extend to establishing a quarterly budget allocation for the office of the chancery clerk. Crook, Nov. 1, 2002, A.G. Op. #02-0638.

County tax collector’s employment of her husband as a part time mobile home inspector would violate the nepotism statute. Creekmore, July 25, 2003, A.G. Op. 03-0379.

Tax assessors/collectors may, in their discretion, maintain a separate independent system of personnel administration for their respective employees. However, such policies of a board of supervisors or of a tax assessor would not be binding on a successor board or assessor. Mathis, Dec. 1, 2003, A.G. Op. 03-0648.

A tax assessor/collector may, within the limits of his board approved budget, employ the number of employees that he deems necessary and fix the compensation for each employee. Johnson, Mar. 5, 2004, A.G. Op. 04-0070.

§ 27-1-11. Tax collector as separate officer in certain counties; reconsolidation of offices.

In counties with a total assessed valuation of Sixty-Five Million Dollars ($65,000,000.00) or above, the board of supervisors, in its discretion, may separate the office of tax collector from the office of assessor by resolution spread upon the minutes of the board, provided that such resolution shall come into effect with the succeeding term of office and shall not affect any duly elected official during the performance of his term.

Any such resolution to separate the offices shall be adopted on or before February 1, 1971, or on or before February 1 of any succeeding year in which general county and statewide elections are held.

After the offices have been separated, they shall remain separate until consolidated by like resolution of the board of supervisors for the succeeding term; provided, however, such resolution to consolidate the offices, having been once separated, shall become effective only after the affirmative vote of a majority of the qualified voters of the county participating in an election to be held in conformity, in all respects, with the applicable statutes governing special elections.

HISTORY: Codes, 1942, § 9098-03; Laws, 1968, ch. 369, § 10, eff from and after passage (approved August 8, 1968).

§ 27-1-13. Tax collector as separate officer; election; bond; powers and duties.

In any such county that has properly adopted a resolution to separate such offices, there shall be a separate tax collector therein who shall possess the same qualifications and be elected at the same time and in the same manner as provided by law for the assessor. He shall give bond, with sufficient surety, to be payable, conditioned and approved as provided by law, in a penalty equal to five percent (5%) of the sum of all the state and county taxes shown by the assessment rolls and the levies to have been collectible in the county for the year immediately preceding the commencement of the term of office for said collector, and he shall also take and file the oath of office as tax collector; however, such bond shall not exceed the amount of One Hundred Thousand Dollars ($100,000.00). Such tax collector shall collect all taxes heretofore collected by sheriffs or assessors, as the case may be, in said counties, including but not limited to ad valorem and privilege taxes, charges and fees of every kind and nature heretofore comprising a portion of the tax collecting duties of the sheriffs or assessors of said counties and shall pay same monthly to the collecting political subdivision without retaining any portion thereof for his services. Provided, however, regardless of the political subdivision or fund for which the tax was collected, the tax collector shall pay at least the percentage of such tax heretofore retained by the sheriff as his fee directly into the general fund of the concerned county, and said payment shall be made by the twentieth day of the month following collection. Such tax collectors shall perform all of the tax collecting duties in such counties heretofore performed by the sheriffs or assessors thereof, as the case may be, with the full and complete authority and liabilities heretofore possessed by or imposed upon said sheriffs or assessors. However, a tax collector shall not be liable for ad valorem taxes, privilege taxes, charges and fees collected by him, payment for which was made by a check, draft or other order for the payment of money which has been returned to the tax collector because of insufficient funds in the account on which such check, draft or order was drawn, if the tax collector has exhausted all reasonable means of collecting such instrument, including the filing of a civil suit or presentation to the district attorney for collection under Section 97-19-73 et seq.

HISTORY: Codes, 1942, § 9098-04; Laws, 1968, ch. 369, § 11; Laws, 1972, ch. 464, § 2; Laws, 1986, ch. 458, § 34; Laws, 1989, ch. 391, § 2; Laws, 1991, ch. 604, § 5, eff from and after July 1, 1991.

Cross References —

County tax collector’s duty to collect tax on sale or use of motor vehicles, see §27-65-201.

OPINIONS OF THE ATTORNEY GENERAL

The provisions of §§9-5-131,9-7-121,19-3-5,19-4-9,21-1-7,21-17-5(1), and27-1-13, only mandate the use of tax assessment rolls and the avails to be collected from levies thereon in calculating the amount of the bonds therein required. Bryant, January 29, 1999, A.G. Op. #99-0011.

The calculation of a bond pursuant to §§9-5-131,9-7-121,19-3-5,19-4-9,21-1-7,21-17-5(1), and27-1-13, includes all assessment rolls upon which a board of supervisors may levy ad valorem taxes. Bryant, January 29, 1999, A.G. Op. #99-0011.

The calculation pursuant to §§9-5-131,9-7-121,19-3-5,19-4-9,21-1-7,21-17-5(1), and27-1-13, includes all ad valorem tax levies listed on the certified levy sheet, including school district levies. Bryant, January 29, 1999, A.G. Op. #99-0011.

The calculation pursuant to §§9-5-131,9-7-121,19-3-5,19-4-9,21-1-7,21-17-5(1), and27-1-13, includes all classes of property upon which ad valorem taxes are levied and collected. Bryant, January 29, 1999, A.G. Op. #99-0011.

In calculating the amount of a bond pursuant to §§9-5-131,9-7-121,19-3-5,19-4-9,21-1-7,21-17-5(1), and27-1-13, the total amount of ad valorem taxes to be collected, rather than the actual amount collected, must be used. Bryant, January 29, 1999, A.G. Op. #99-0011.

If a check is returned for insufficient funds subsequent to a tax sale, the tax collector should first give notice as required by statute to the drawer/owner and, if the owner does not satisfy the outstanding check, the tax collector should utilize one of the courses of action provided by law for collection on the check; if this action fails, the tax collector should sell the property for taxes at the next regular tax sale. LaRosa, Feb. 28, 2003, A.G. Op. #03-0666.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 769 et seq.

16B Am. Jur. Legal Forms 2d, State and Local Taxation § 238:9 (bond of tax official).

CJS.

85 C.J.S., Taxation § 1239 et seq.

§ 27-1-15. Method of operation where offices of assessor and tax collector are separated.

In the event the offices of assessor and tax collector shall have been separated in any such county, then each of the said officers shall operate his office according to the provisions of Section 27-1-9 of this chapter which prescribes the method of operation of the combined office of assessor and tax collector.

HISTORY: Codes, 1942, § 9098-05; Laws, 1968, ch. 369, § 13, eff from and after the first Monday in January, 1972.

§ 27-1-17. May demand list of employees.

The county tax assessor may require any person, firm or corporation having any person or persons in their employ, to deliver to him in his official capacity a list of all such persons or employees, showing the names, ages, sex, and residence, if such information is available in the records of the reporting person, firm or corporation.

HISTORY: Codes, 1930, § 106; 1942, § 9094.

RESEARCH REFERENCES

CJS.

84 C.J.S., Taxation §§ 541, 542, 544.

85 C.J.S., Taxation §§ 1834, 1903, 2189.

§ 27-1-19. To gather and record data; electronic filing and storage.

The county assessor shall from time to time by personal inspection and examination, by himself or deputies, gather and record, in writing, any and all available data and information bearing upon the location, number, amount, kind and value of any and all property and persons which he is required by law to assess; and he shall keep a list of all persons subject to assessment in his county and shall note thereon all removals from the county or from one precinct to another within the county, and shall add thereto the names of all persons subject to assessment moving into his county. The information required to be collected and preserved shall be filed and systematically indexed and remain a permanent part of the record of the assessor’s office in such manner that the same may be available for the use of the board of supervisors and other officials of the county and state performing duties with reference to the assessment of property and the collection of taxes.

Such records may be generated, filed, stored, retained, copied or reproduced by microfilm, microfiche, data processing, computers, magnetic tape, optical discs or any other electronic process which correctly and legibly stores and reproduces or which forms a medium for storing, copying or reproducing documents, files and records in addition to, or in lieu of the paper documents, files and records.

HISTORY: Codes, 1930, § 107; 1942, § 9095; Laws, 1994, ch. 521, § 29, eff from and after passage (approved March 25, 1994).

Cross References —

Advice of Commissioner of Revenue, see §27-3-31.

Informational forms furnished by Department of Revenue, see, §27-3-53.

Homestead exemption duties of tax assessor, see §27-33-33.

Requirement of taxpayer to furnish list of taxable personal property, see §27-35-23.

Taxpayer’s valuation of his property, see §27-35-29.

Taxation of corporations and joint stock companies, see §27-35-31.

Assessment of lands, see §27-35-49.

Assessor’s report of cotton ginners to Department of Agriculture and Commerce, see §69-1-13.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 627.

2 Am. Jur. Trials, Locating Public Records § 16.

CJS.

84 C.J.S., Taxation §§ 622, 623.

§ 27-1-21. Shall examine records.

The assessor shall have the right and power and it shall be his duty to inquire into the purchase price paid for any property, real or personal, and to ascertain and acquaint himself with any sales or transfers of property of like description or value made or effected in the vicinity, within the year or years next preceding the listing for assessment then being made; and the price paid for property at such sales or transfers shall be considered by the assessor in determining the value of property to be listed for assessment.

HISTORY: Codes, 1930, § 108; 1942, § 9096.

Cross References —

Exercise of authority granted by this section by Commissioner of Revenue during annual visits to counties, see §27-3-51.

OPINIONS OF THE ATTORNEY GENERAL

A county board of supervisors does not have the authority to contract away the duties of the tax assessor; however, it is within the authority of the board of supervisors to survey, map, and appraise the property in the county. Barber, Oct. 5, 2001, A.G. Op. #01-0631.

§ 27-1-23. Authority to inspect property and demand data.

  1. The county and municipal tax assessor in person, or by deputy, shall have the right, power and authority and it shall be his duty to require of any property owner an inspection of his books and accounts, papers, memoranda and records, and he shall have the right to examine in full the same, and may from his books and accounts make an estimate of the value of all property to be assessed. Such assessors shall also, if in their opinion it be necessary, put upon oath the owner, agent or employees of the owner, and propound to him or them, such questions as will elicit from him, or them, the actual cash value of any property subject to assessment. Such assessors shall have the right and power to inquire into and ascertain the insured value of any and all property, or into the value at which the same has been insured previously and to ascertain the amount of fire insurance carried on any and all property which shall include fire insurance carried on stocks of merchandise, or goods kept for use or sale, machinery, fixtures or other property, and in fixing the value of property for assessment the amount of fire insurance carried and the value of the property as shown by the books and accounts of the owner shall be taken into consideration. If such assessors are advised or have reason to believe that the list of taxable property furnished by any person is incomplete or incorrect, or if any property has been undervalued, they shall assess the same and add it to the assessment roll at its true value.
  2. In the performance of the duties and in the exercise of the powers herein vested in and imposed upon the tax assessor, such assessors and their deputies shall have the authority to enter, during reasonable hours, the premises or places of business of any person other than a house, used as a place of residence.
  3. In the performance of a contract entered into pursuant to Section 27-35-165(2)(a), the employees of private firms who actually appraise property shall have the authority to enter, during reasonable hours, the premises or places of business of any person other than a house, used as a place of residence.
  4. Private consultants hired pursuant to Section 27-35-165(2)(b) who actually appraise property shall have the authority to enter, during reasonable hours, the premises or places of business of any person other than a house, used as a place of residence.

HISTORY: Codes, 1930, § 109; 1942, § 9097; Laws, 1956, ch. 401; Laws, 2003, ch. 468, § 3, eff from and after Oct. 1, 2003.

Cross References —

Exercise of authority granted by this section by Commissioner of Revenue during annual visits to counties, see §27-3-51.

OPINIONS OF THE ATTORNEY GENERAL

The Tax Assessor may require receipts to verify a particular land use. Goff, March 27, 1998, A.G. Op. #98-0136.

While a county board of supervisors has ample authority in the law to examine property listed on the tax rolls as tax exempt and to ask for information from the property owner in order to determine the correctness of the exemption, there is no authority under the home rule statute for the county to monitor hospitals for compliance with §27-31-1(f). Haque, Feb. 22, 2002, A.G. Op. #02-0039.

RESEARCH REFERENCES

ALR.

Presumptions and evidence respecting identification of land on which property taxes were paid to establish adverse possession. 36 A.L.R.4th 843.

§ 27-1-25. To devote full time to office.

The county assessor shall devote his entire time to the duties of his office. The office of the assessor shall be open for business at all such times as other county offices within the county are required, pursuant to Section 25-1-99, Mississippi Code of 1972, to be open for business and, except when necessarily absent on official business, the assessor, or his deputy, shall remain in the assessor’s office during the time the office is open for business.

HISTORY: Codes, 1930, § 105; 1942, § 9093.

OPINIONS OF THE ATTORNEY GENERAL

A board of supervisors is vested with the power to purchase real estate on which to construct public health buildings and clinics sponsored by the public health units of any county, or a public health building to house the county health department, out of the general fund and, provided that ultimate control and management of the facilities remains in the hands of local government, the operation of the building may be done pursuant to contract. Gex, January 9, 1998, A.G. Op. #97-0801.

§ 27-1-27. Supervisors to provide office.

The board of supervisors of each county shall provide for the use of the county assessor a suitable office which shall be located at a place where the county assessor is required to maintain his office pursuant to Section 25-1-99, Mississippi Code of 1972.

HISTORY: Codes, Hemingway’s 1921 Supp. § 3811k; 1930, § 219; 1942, § 9098; Laws, 1920, ch. 131.

OPINIONS OF THE ATTORNEY GENERAL

A municipality may not enforce violations of a zoning ordinance by discontinuing utility services. Section 17-1-27 sets forth the penalties which a municipality may incorporate in a zoning ordinance. Davis, February 7, 1996, A.G. Op. #96-0039.

§ 27-1-29. Delivery of books and other documents to successors in office.

At the expiration of his term of office, each assessor and tax collector or assessor shall deliver to his successor all books, papers, receipts, assessment rolls, and other documents pertaining to the office of assessor in like manner as the tax collector under the provisions of Section 27-29-31, Mississippi Code of 1972. Each sheriff and tax collector whose term of office shall expire in 1972 shall deliver documents of his office to the succeeding tax collector whether the holder of a separate office or the assessor and tax collector.

HISTORY: Codes, 1942, § 9098-07; Laws, 1968, ch. 369, § 16, eff from and after passage (approved August 8, 1968).

§ 27-1-31. Repealed.

Repealed by Laws, 1972, ch. 478, § 2, eff from and after October 1, 1973.

[Codes, 1942, § 9098-06; Laws, 1968, ch. 369, § 14; 1972, ch. 478, § 1]

Editor’s Notes —

Former §27-1-31 related to a supplemental tax levy in certain counties.

§ 27-1-32. Additional funds for offices of sheriff, tax assessor, and tax collector in certain counties.

Should the board of supervisors of any county in the state with a total assessed valuation of less than One Hundred Fifty Million Dollars ($150,000,000.00) determine that the fees to be collected by the offices of sheriff, assessor, tax collector, or assessor and tax collector shall be insufficient to pay the operating budget of any one or more of said offices, said board may set aside, appropriate and expend moneys from the general fund for the purpose of supplementing the budget of any one or more of said offices.

Provided, further, the board of supervisors of any Class 1 county bordering on the Pearl River, having two (2) judicial districts, wherein is housed the seat of State Government, and wherein U.S. Highways 80 and 49 intersect is hereby authorized to set aside, appropriate and expend moneys from the general fund for the purpose of supplementing the budget of the offices of sheriff, tax collector and tax assessor.

Provided, further, the board of supervisors of any Class 1 county bordering on the State of Alabama traversed by U.S. Highway 90 and having an assessed valuation according to the 1972 assessment rolls of One Hundred Thirty-two Million Seven Hundred Seventy-two Thousand Sixty-seven Dollars ($132,772,067.00) may, in its discretion, set aside, appropriate and expend moneys from the general fund for the purpose of supplementing the budget of the tax collector, tax assessor and sheriff.

HISTORY: Laws, 1973, ch. 461, §§ 1, 2; Laws, 1975, ch. 378, § 1; Laws, 1976, ch. 461; Laws, 1986, ch. 400, § 19, eff from and after October 1, 1986.

§ 27-1-33. Tax collection authority of sheriff limited.

The sheriffs shall retain all authority and liabilities heretofore possessed by or imposed upon said sheriffs but it shall not be their responsibility to collect taxes except under levy of execution.

HISTORY: Codes, 1942, § 9098-01; Laws, 1968, ch. 369, § 6, eff from and after the first Monday in January, 1972.

§§ 27-1-35 and 27-1-37. Repealed.

Repealed by Laws of 2009, ch. 546, § 24, effective upon passage, April 15, 2009.

§27-1-35. [Codes, 1906, § 118; Hemingway’s 1917, § 3462; 1930, § 103; 1942, § 9091.]

§27-1-37. [Codes, 1906, § 119; Hemingway’s 1917, § 3463; 1930, § 104; 1942, § 9092.]

Editor’s Notes —

Former §27-1-35 required county assessors to make an annual enumeration of all the ex-confederate soldiers and widows of deceased confederate soldiers.

Former §27-1-37 provided for compensation to county assessor for enumeration.

Mississippi Tax Collectors Education and Certification Program

§ 27-1-51. Mississippi Tax Collectors Education and Certification Program; levels of certification; reimbursement of certain expenses for attending certified collection school; salary supplement for attaining certain levels of certification.

    1. The Office of the State Auditor shall establish and implement a Mississippi Tax Collectors Education and Certification Program under which county tax collectors and assessor-tax collectors and their deputies may attain certification as a tax collector or assessor-tax collector of state, county or municipal revenue. The Education and Certification Board, created under Section 27-1-53, in cooperation with the Center for Governmental Training and Technology within the Mississippi State University Extension Service, shall administer and conduct the education and training programs and examinations as may be appropriate for those persons to attain the certification, as directed by the Office of the State Auditor through its rules and regulations for the efficient administration of the programs and examinations authorized under Sections 27-1-51 through 27-1-69. There shall be three (3) levels of certification: Collector of Revenue I (CR 1), Collector of Revenue II (CR 2), and the Mississippi Collector of Revenue (MCR).
    2. Counties having not more than fifteen thousand (15,000) parcels of real property shall have a minimum of two (2) Collectors of Revenue I (CR 1), and counties having more than fifteen thousand (15,000) parcels of real property shall have a minimum of three (3) Collectors of Revenue I (CR 1).
    1. In any year in which a county tax collector or assessor-tax collector takes office for the first time, the Office of the State Auditor shall require training sessions to be conducted in accordance with rules and regulations adopted by the office for these new officials. These sessions shall be held at sufficiently convenient locations throughout the state and at times that are sufficient to provide each county tax collector and assessor-tax collector with an opportunity to attend the training.
    2. To ensure that all newly elected or appointed tax collectors and assessor-tax collectors have an opportunity to attend the training sessions required by this section, the Office of the State Auditor shall require the training sessions to be conducted in each congressional district within the state.
  1. When any tax collector, assessor-tax collector, or the deputy thereof, travels outside of his county to attend a certified collection school approved by the Office of the State Auditor, that person shall receive a reimbursement of expenses for the travel at the same rate for mileage, food and lodging as allowed under Section 25-3-41. However, mileage shall not be authorized when the travel occurs by use of a motor vehicle owned by the county. All expenses reimbursed for attending a certified collection school shall be charged against the approved budget of the county tax collector or assessor-tax collector.
  2. The Office of the State Auditor shall have plenary authority to prescribe forms and to promulgate rules and regulations necessary to implement the provisions of Sections 27-1-51 through 27-1-69.
  3. The county tax collector or assessor-tax collector shall select a candidate from among his deputies to attend the certification program described in Sections 27-1-51 through 27-1-69.
    1. When any tax collector or deputy tax collector holds a valid certificate of educational recognition from the Education and Certification Board as established by Section 27-1-67 by attaining certification as a Collector of Revenue I (CR 1), he shall receive an additional Two Thousand Dollars ($2,000.00) annually beginning the next fiscal year after completion.
    2. When any tax collector or deputy tax collector holds a valid certificate of educational recognition from the Education and Certification Board as established by Section 27-1-67 by attaining certification as a Collector of Revenue II (CR 2), he shall receive an additional Two Thousand Dollars ($2,000.00) annually beginning the next fiscal year after completion.
    3. When any tax collector or deputy tax collector holds a valid certificate of educational recognition from the Education and Certification Board as established by Section 27-1-67 by attaining certification as a Mississippi Collector of Revenue (MCR), he shall receive an additional Two Thousand Five Hundred Dollars ($2,500.00) annually beginning the next fiscal year after completion.

HISTORY: Laws, 2010, ch. 434, § 1; Laws, 2011, ch. 383, § 1; Laws, 2014, ch. 337, § 1, eff from and after Oct. 1, 2014.

Editor’s Notes —

By letter dated July 15, 2010, the United States Attorney General interposed no objection under Section 5 of the Voting Rights Act of 1965, as amended and extended, to the addition of this section by Laws of 2010, ch. 434.

Amendment Notes —

The 2011 amendment deleted “such travel shall be approved in advance by the board of supervisors of that county on its minutes. If approved” following “Office of the State Auditor” at the end of the first sentence in (3) and added the last sentence.

The 2014 amendment added (6).

§ 27-1-53. Education and Certification Board created; board to administer and conduct education and training programs and examinations and set minimum requirements for obtaining certification; composition of board.

A seven-member Education and Certification Board is created to administer and conduct the education and training programs and examinations under the Mississippi Tax Collectors Education and Certification Program.The Education and Certification Board shall set the minimum requirements for obtaining certification of each level of certification.The board shall consist of the following members:

The President of the Mississippi Assessors and Collectors Association, who shall serve on the board during his term as president;

The State Auditor, or his designee;

One (1) member to be appointed by the State Auditor;

One (1) member appointed by the President of the Mississippi Assessors and Collectors Association;

One (1) member representing the Center for Governmental Training and Technology; and

Two (2) members appointed by the Commissioner of Revenue.

HISTORY: Laws, 2010, ch. 434, § 2, eff October 1, 2010.

Editor’s Notes —

Laws of 2010, ch. 434, § 12, provides:

“SECTION 12. This act shall take effect and be in force from and after the date it is effectuated under Section 5 of the Voting Rights Act of 1965, as amended and extended, or October 1, 2010, whichever occurs later.”

By letter dated July 15, 2010, the United States Attorney General interposed no objection under Section 5 of the Voting Rights Act of 1965, as amended and extended, to the addition of this section by Laws of 2010, ch. 434.

§ 27-1-55. Frequency and location of certification courses.

  1. As required in the rules and regulations adopted by the Office of the State Auditor, the Education and Certification Board, in cooperation with the Center for Governmental Training and Technology within the Mississippi State University Extension Service, shall conduct the continuing education sessions for tax collectors, assessor-tax collectors and their deputies on an annual basis.These sessions shall be held at sufficiently convenient locations throughout the state.
  2. Sessions shall be offered a number of times that are sufficient to provide each Collector of Revenue I assessor and Collector of Revenue II assessor with an opportunity to attend continuing education sessions every two (2) years to maintain certification for each level.

HISTORY: Laws, 2010, ch. 434, § 3, eff October 1, 2010.

Editor’s Notes —

Laws of 2010, ch. 434, § 12, provides:

“SECTION 12. This act shall take effect and be in force from and after the date it is effectuated under Section 5 of the Voting Rights Act of 1965, as amended and extended, or October 1, 2010, whichever occurs later.”

By letter dated July 15, 2010, the United States Attorney General interposed no objection under Section 5 of the Voting Rights Act of 1965, as amended and extended, to the addition of this section by Laws of 2010, ch. 434.

§ 27-1-57. Board to conduct examination and certification program for collector of Revenue I and II certifications and administer program for Mississippi Collector of Revenue certification.

  1. The Education and Certification Board shall conduct a tax collector and assessor-tax collector examination and certification program for Collector of Revenue I and Collector of Revenue II certifications, and administer a program for Mississippi Collector of Revenue tax collector and assessor-tax collector certification.
  2. At the direction of the Office of the State Auditor, the board shall design and implement the programs in a manner that maximizes the number of certified county tax collectors and assessor-tax collectors involved in the tax collection process.

HISTORY: Laws, 2010, ch. 434, § 4, eff October 1, 2010.

Editor’s Notes —

Laws of 2010, ch. 434, § 12, provides:

“SECTION 12. This act shall take effect and be in force from and after the date it is effectuated under Section 5 of the Voting Rights Act of 1965, as amended and extended, or October 1, 2010, whichever occurs later.”

By letter dated July 15, 2010, the United States Attorney General interposed no objection under Section 5 of the Voting Rights Act of 1965, as amended and extended, to the addition of this section by Laws of 2010, ch. 434.

§ 27-1-59. Collector of Revenue I and Collector of Revenue II examinations; subjects covered in examinations.

The Education and Certification Board, in cooperation with the Center for Governmental Training and Technology within the Mississippi State University Extension Service, shall design two (2) tax collector and assessor-tax collector examinations, to be called “Collector of Revenue I” and “Collector of Revenue II.”All citizens of Mississippi are eligible to apply for and to be examined under “Collector of Revenue I” and “Collector of Revenue II” examinations, subject only to the resources and limitations of the board in conducting the examinations.Both examinations shall cover the subjects of real estate appraising, accounting, property tax law and collection procedures.Successful performance on the Collector of Revenue I examination requires the minimum knowledge needed for effective performance as a county tax collector or assessor-tax collector.Success on the Collector of Revenue II examination requires substantial knowledge of the subjects covered in the examination.

HISTORY: Laws, 2010, ch. 434, § 5, eff October 1, 2010.

Editor’s Notes —

Laws of 2010, ch. 434, § 12, provides:

“SECTION 12. This act shall take effect and be in force from and after the date it is effectuated under Section 5 of the Voting Rights Act of 1965, as amended and extended, or October 1, 2010, whichever occurs later.”

By letter dated July 15, 2010, the United States Attorney General interposed no objection under Section 5 of the Voting Rights Act of 1965, as amended and extended, to the addition of this section by Laws of 2010, ch. 434.

§ 27-1-61. Frequency, location and design of examinations.

  1. Examinations shall be held each year at the times prescribed by the Education and Certification Board in Jackson, Mississippi, and at not less than four (4) other convenient locations chosen by the board.
  2. The Education and Certification Board may not limit the number of individuals who take the examination and shall provide an opportunity for all enrollees at each session to take the examination at that session.
  3. The Education and Certification Board shall:
    1. Give both the Collector of Revenue I examination and the Collector of Revenue II examination in a format prescribed by the board; and
    2. Design both examinations to approximate the work that a county tax collector or assessor-tax collector is required to perform, including the use of appropriate computer applications.

HISTORY: Laws, 2010, ch. 434, § 6, eff October 1, 2010.

Editor’s Notes —

Laws of 2010, ch. 434, § 12, provides:

“SECTION 12. This act shall take effect and be in force from and after the date it is effectuated under Section 5 of the Voting Rights Act of 1965, as amended and extended, or October 1, 2010, whichever occurs later.”

By letter dated July 15, 2010, the United States Attorney General interposed no objection under Section 5 of the Voting Rights Act of 1965, as amended and extended, to the addition of this section by Laws of 2010, ch. 434.

§ 27-1-63. Board to design curriculum for tax collector and assessor-tax collector certification candidates.

The Education and Certification Board shall design a curriculum for Mississippi Collector of Revenue county tax collector and assessor-tax collector certification candidates that:

Consists of tested courses offered by nationally recognized assessing organizations; and

Requires superior knowledge of assessment administration and property valuation concepts.

HISTORY: Laws, 2010, ch. 434, § 7, eff October 1, 2010.

Editor’s Notes —

Laws of 2010, ch. 434, § 12, provides:

“SECTION 12. This act shall take effect and be in force from and after the date it is effectuated under Section 5 of the Voting Rights Act of 1965, as amended and extended, or October 1, 2010, whichever occurs later.”

By letter dated July 15, 2010, the United States Attorney General interposed no objection under Section 5 of the Voting Rights Act of 1965, as amended and extended, to the addition of this section by Laws of 2010, ch. 434.

§ 27-1-65. Eligibility to apply for and take examinations.

Any county tax collector, assessor-tax collector, or the deputy thereof, may apply for and take the Collector of Revenue I examination.Any person who is successful on the Collector of Revenue I examination may apply for and take the Collector of Revenue II examination.Any person who is successful on the Collector of Revenue II examination may apply for Mississippi Collector of Revenue certification.

HISTORY: Laws, 2010, ch. 434, § 8, eff October 1, 2010.

Editor’s Notes —

Laws of 2010, ch. 434, § 12, provides:

“SECTION 12. This act shall take effect and be in force from and after the date it is effectuated under Section 5 of the Voting Rights Act of 1965, as amended and extended, or October 1, 2010, whichever occurs later.”

By letter dated July 15, 2010, the United States Attorney General interposed no objection under Section 5 of the Voting Rights Act of 1965, as amended and extended, to the addition of this section by Laws of 2010, ch. 434.

§ 27-1-67. Certification as Collector of Revenue I, Collector of Revenue II or Mississippi Collector of Revenue; revocation of certificate; notice and hearing.

  1. The Education and Certification Board shall certify all persons who successfully complete a certification program under Sections 27-1-51 through 27-1-69 and shall furnish each successful certification applicant with a certificate that prominently displays the person’s name and the fact that the person is a certified Mississippi county tax collector or assessor-tax collector with the designation as a Collector of Revenue I, Collector of Revenue II or Mississippi Collector of Revenue.
  2. The Education and Certification Board shall revoke the certification of an individual if the board reasonably determines that the individual committed fraud or misrepresentation with respect to:
    1. The preparation, administration or taking of the examination for Collector of Revenue I or Collector of Revenue II certification; or
    2. Completion of the curriculum for Mississippi Collector of Revenue certification.
  3. The Education and Certification Board shall give notice and hold a hearing to consider all of the evidence about the fraud or misrepresentation before deciding whether to revoke an individual’s certification.

HISTORY: Laws, 2010, ch. 434, § 9, eff October 1, 2010.

Editor’s Notes —

Laws of 2010, ch. 434, § 12, provides:

“SECTION 12. This act shall take effect and be in force from and after the date it is effectuated under Section 5 of the Voting Rights Act of 1965, as amended and extended, or October 1, 2010, whichever occurs later.”

By letter dated July 15, 2010, the United States Attorney General interposed no objection under Section 5 of the Voting Rights Act of 1965, as amended and extended, to the addition of this section by Laws of 2010, ch. 434.

At the direction of the co-counsel for the Joint Legislative Committee on Compilation, Revision and Publication of Legislation, an error in the text of subsection (1) was corrected by inserting the word “program” following “. . . persons who successfully complete a certification.”

§ 27-1-69. Collection by Center for Governmental Training and Technology of fees for examinations and certifications; use of funds.

The Education and Certification Board shall establish a fair and reasonable fee for the examinations and certifications of county tax collectors, assessor-tax collectors and their deputies authorized under Sections 27-1-51 through 27-1-69. Such fee shall be collected by the Center for Governmental Training and Technology within the Mississippi State University Extension Service and used for:

Testing and training of county tax collectors, assessor-tax collectors and their deputies; and

Administration of the Mississippi Collector of Revenue Certification Program and the design of its curriculum under Sections 27-1-57 and 27-1-63.

HISTORY: Laws, 2010, ch. 434, § 10; Laws, 2011, ch. 383, § 2, eff from and after passage (approved Mar. 14, 2011.).

Editor’s Notes —

By letter dated July 15, 2010, the United States Attorney General interposed no objection under Section 5 of the Voting Rights Act of 1965, as amended and extended, to the addition of this section by Laws of 2010, ch. 434.

Amendment Notes —

The 2011 amendment rewrote the section.

Chapter 3. Department of Revenue

Editor’s Notes —

This chapter was amended extensively by Laws of 2009, ch. 492, effective from and after July 1, 2010.

§ 27-3-1. Department of Revenue created; Commissioner of Revenue; term; qualifications; bond; removal from office.

  1. There is hereby created a Department of Revenue, the head of which shall be the Commissioner of Revenue, who shall be appointed by the Governor, with the advice and consent of the Senate. Each term of office of the Commissioner of Revenue shall be for six (6) years, or until his successor shall be appointed and qualified. The Governor shall include in his appointment, the expiration date of the appointment. Vacancies shall be filled by the Governor for the unexpired portion of the term in which the vacancy occurs.
  2. The Commissioner of Revenue shall be a qualified elector, shall have at least a bachelor’s degree from an accredited college or university, and shall possess a special knowledge of taxation and revenue as pertaining to the State of Mississippi. The Commissioner of Revenue shall be full time and shall not be actively engaged in any other business or occupation.
  3. The Commissioner of Revenue shall, before entering upon the discharge of the duties of his office, take and subscribe to the oath of office prescribed by the Constitution, shall file the oath in the Office of the Secretary of State, and shall execute a bond in some surety company authorized to do business in the state, to be approved by the Governor, and filed in the Office of the Secretary of State in the penal sum of Two Hundred Fifty Thousand Dollars ($250,000.00), conditioned for the faithful and impartial discharge of the duties of his office. The premium on the bond shall be paid as provided by law out of funds appropriated to the Department of Revenue.
  4. The Commissioner of Revenue is not subject to removal from office other than by impeachment or by removal from office as provided for under Section 25-5-1, except that in addition to impeachment and removal, the Commissioner of Revenue may also be removed from office for a criminal conviction for violating the Internal Revenue Code.

HISTORY: Codes, 1942, §§ 9197, 9198; Laws, 1932, ch. 119; Laws, 1938, ch. 150; Laws, 1973, ch. 431, § 1; Laws, 1980 ch. 561, § 6; Laws, 2009, ch. 492, § 9, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 146 provides:

“SECTION 146. Section 145 of this act shall take effect and be in force from and after July 1, 2009, and the remainder of this act shall take effect and be in force from and after July 1, 2010.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2010, rewrote the section.

Cross References —

Administration of homestead exemption law, see §27-33-41.

Department of Revenue as assessors of railroads and other public service corporations, see §27-35-301.

Collection by Department of Revenue of sums due state from reserved mineral interests, see §29-1-125 et seq.

Administration of local option alcoholic beverage control law, see §67-1-19.

RESEARCH REFERENCES

ALR.

Validity, construction, and application of regulation regarding outside employment of governmental employees or officers. 94 A.L.R.3d 1230.

Am. Jur.

16B Am. Jur. Legal Forms 2d, State and Local Taxation § 238:9 (bond of tax official).

§ 27-3-2. Name of proposed commissioner to be submitted to senate for advice and consent; chairman of State Tax Commission to serve as Commissioner of Revenue until person appointed by governor has been appointed and qualified.

  1. No person appointed by the Governor as Commissioner of Revenue under the terms of Section 27-3-1 shall be eligible to take office unless his name shall have been submitted to the Mississippi Senate for its advice and consent at least thirty (30) days prior to the scheduled adjournment of the regular session of the Legislature being held in the calendar year in which the term of the office of the incumbent shall expire.
  2. As to the appointment of the Commissioner of Revenue under Section 27-3-1 for the term that begins on July 1, 2010, and expires on June 30, 2016, for purposes of subsection (1) of this section, the Chairman of the State Tax Commission whose term expires on June 30, 2010, shall be deemed to be the incumbent of this position and shall serve as the Commissioner of Revenue until the person appointed by the Governor to fill this term has been appointed and qualified.
  3. If for any reason an appointment by the Governor under Section 27-3-1 is not given the advice and consent of the Mississippi Senate prior to the adjournment of such regular session, the Governor may submit another appointment at any time to the Mississippi Senate for its advice and consent at a regular or extraordinary session of the Legislature.
  4. The prohibition contained in subsection (1) of this section shall not apply when a vacancy shall occur by death or resignation of the incumbent.

HISTORY: Laws, 1973, ch. 431, § 2; Laws, 2002, 1st Ex. Sess., ch. 1, § 1; Laws, 2009, ch. 492, § 10, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 146 provides:

“SECTION 146. Section 145 of this act shall take effect and be in force from and after July 1, 2009, and the remainder of this act shall take effect and be in force from and after July 1, 2010.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2010, rewrote the section.

§ 27-3-3. Commissioner of Revenue of Department of Revenue to be executive officer.

The Commissioner of Revenue of the Department of Revenue shall be the executive officer of the Department of Revenue. He shall have the power and authority to perform all duties and powers prescribed by the laws of this state to be performed by the Chairman of the State Tax Commission, the Commissioner of Revenue, the State Tax Commission or the Department of Revenue. The commissioner shall have the power and authority to enforce all rules and regulations promulgated by him, the Chairman of the State Tax Commission or the State Tax Commission.

HISTORY: Codes, 1942, § 9198; Laws, 1932, ch. 119; Laws, 1938, ch. 150; Laws, 1980, ch. 561, § 7; Laws, 2009, ch. 492, § 11, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 146 provides:

“SECTION 146. Section 145 of this act shall take effect and be in force from and after July 1, 2009, and the remainder of this act shall take effect and be in force from and after July 1, 2010.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2010, rewrote the section.

Cross References —

Taxation of annuity contracts under optional retirement program for employees of state institutions of higher learning, see §25-11-419.

Duties of the state fire marshal with respect to administration of provisions regarding liquified petroleum gas, see §75-57-3.

§ 27-3-4. Transfer of powers, duties and functions of State Tax Commission and Chairman of the State Tax Commission to Commissioner of Revenue acting through the Department of Revenue.

  1. Except for the duties and powers devolved upon the Board of Tax Appeals by Section 27-4-3, the Commissioner of Revenue acting through the Department of Revenue shall on and after July 1, 2010, exercise those powers, duties and functions heretofore vested in the Mississippi State Tax Commission, the State Tax Commission, the Tax Commission, the Commissioner of Revenue, the Chairman of the Mississippi State Tax Commission, the Chairman of the State Tax Commission and/or the Chairman of the Tax Commission.
  2. Except for those minutes, orders and records of the three-member State Tax Commission which are in the possession of the Secretary of the State Tax Commission and any other property which is transferred from the State Tax Commission to the Board of Tax Appeals, all files, documents, records, property, tangible and intangible, data and funds belonging to and/or in the possession of the State Tax Commission immediately prior to July 1, 2010 shall pass to the Department of Revenue on July 1, 2010, without the need of the execution of any documents. In regard to such files, documents, records, property, data and funds, the creation of the Department of Revenue on July 1, 2010, shall be treated as only a change in the name of the entity owning or possessing such files, documents, records, property, data and funds from that of the State Tax Commission to the Commissioner of Revenue of the Department of Revenue with ownership, possession and custody remaining in the same entity.
  3. In regard to any action taken by the Chairman of the State Tax Commission and/or by the State Tax Commission prior to July 1, 2010, the creation of the Department of Revenue and the transfer of powers, duties and functions to the Commissioner of Revenue of the Department of Revenue from the Chairman of the State Tax Commission and from the State Tax Commission as set out in subsection (1) of this section shall be treated as only a change in the name of the entity taking such action from the Chairman of the State Tax Commission to the Commissioner of Revenue of the Department of Revenue or from the State Tax Commission to the Department of Revenue, and the Commissioner of Revenue acting through the Department of Revenue shall succeed to any right, duty or obligation as the result of such action and shall be treated as the same entity that took such action without the execution and/or filing of any document. Any action taken by the Commissioner of Revenue, including those taken by and through the Department of Revenue, after July 1, 2010, in regard to any interest, right, duty or obligation arising from the actions of the Chairman of the State Tax Commission and/or the State Tax Commission prior to July 1, 2010, shall be taken in the name of the Commissioner of Revenue of the Department of Revenue or in the name of the Department of Revenue and be treated as an action by the official or entity which originally took the action that gave rise to such interest, right, duty or obligation, including, but not limited to, any interest, right or obligation arising from the execution or performance of a contract or agreement, the issuance of a tax assessment, the issuance of a tax lien, the issuance and execution of a distress warrant and the issuance of a notice to extend the time period for issuing a tax assessment.
  4. In regard to the promulgation and adoption of any rule or regulation by the State Tax Commission and/or the Chairman of the State Tax Commission prior to July 1, 2010, the creation of the Department of Revenue and the transfer of powers, duties and functions to the Commissioner of Revenue of the Department of Revenue from the State Tax Commission and Chairman of the State Tax Commission as set out in subsection (1) of this section shall be treated as only a change in the name of the official or agency that adopted and promulgated such rules and regulations from the Chairman of the State Tax Commission or the State Tax Commission to the Commissioner of Revenue of the Department of Revenue, and after July 1, 2010, the Commissioner of Revenue of the Department of Revenue is authorized and empowered to enforce such rules or regulations as the official or agency that originally adopted and promulgated such rules and regulations without having to readopt or re-promulgate such rules and regulations. In such rules and regulations, after July 1, 2010, any reference to Mississippi State Tax Commission, the State Tax Commission, the Tax Commission and/or commission shall mean Department of Revenue and any reference to the Commissioner of Revenue, the Chairman of the Mississippi State Tax Commission, the Chairman of the State Tax Commission, the Chairman of the Tax Commission and/or chairman shall mean Commissioner of Revenue of the Department of Revenue.
  5. The terms “Mississippi State Tax Commission,” “State Tax Commission,” “Tax Commission” and “commission” appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue, and, more particularly, such words or terms shall mean the Department of Revenue whenever they appear in Sections 7-5-25, 7-7-49, 9-21-51, 11-51-77, 13-3-157, 13-3-169, 17-17-53, 17-17-219, 17-17-327, 17-17-415, 17-17-423, 19-2-11, 19-5-357, 19-9-151, 21-29-229, 21-29-233, 21-33-3, 21-33-5, 21-33-9, 21-33-13, 21-33-43, 21-33-45, 21-33-47, 21-33-205, 21-33-207, 21-33-209, 21-45-21, 25-1-73, 25-1-87, 25-3-1, 25-3-3, 25-3-15, 25-15-9, 25-17-9, 25-53-151, 25-55-15, 25-58-21, 25-60-1, 25-65-5, 25-65-7, 27-5-101, 27-5-103, 27-5-155, 27-5-159, 27-7-901, 27-7-903, 27-8-19, 27-17-423, 27-19-11, 27-19-27, 27-19-31, 27-19-39, 27-19-40, 27-19-41, 27-21-7, 27-21-19, 27-31-1, 27-31-31, 27-31-37, 27-31-38, 27-31-87, 27-31-101, 27-31-107, 27-31-109, 27-31-113, 27-35-15, 27-35-17, 27-35-19, 27-35-23, 27-35-25, 27-35-35, 27-35-50, 27-35-55, 27-35-75, 27-35-77, 27-35-81, 27-35-97, 27-35-111, 27-35-119, 27-35-123, 27-35-127, 27-35-131, 27-35-133, 27-35-135, 27-35-141, 27-35-143, 27-35-145, 27-35-147, 27-35-165, 27-35-167, 27-35-301, 27-35-303, 27-35-305, 27-35-307, 27-35-310, 27-35-313, 27-35-321, 27-35-327, 27-35-337, 27-35-509, 27-35-511, 27-35-513, 27-35-515, 27-35-519, 27-35-525, 27-35-527, 27-35-531, 27-37-19, 27-37-21, 27-37-23, 27-37-27, 27-37-29, 27-37-31, 27-37-301, 27-37-303, 27-38-5, 27-38-7, 27-39-317, 27-39-319, 27-39-325, 27-39-329, 27-41-21, 27-41-37, 27-41-101, 27-45-21, 27-51-13, 27-51-15, 27-51-17, 27-51-21, 27-71-501, 27-71-503, 27-71-507, 27-73-9, 27-75-16, 27-103-209, 27-103-211, 27-104-13, 27-104-17, 27-107-75, 27-107-95, 27-107-115, 27-107-135, 27-107-157, 27-107-205, 27-107-321, 29-1-125, 29-1-127, 29-1-129, 29-5-77, 31-1-1, 31-3-21, 31-17-3, 31-19-29, 31-25-27, 31-25-28, 31-31-11, 37-7-301, 37-107-3, 41-3-16, 41-29-177, 41-29-181, 43-1-23, 43-13-121, 43-13-145, 43-13-303, 43-19-46, 45-3-21, 45-11-5, 49-7-251, 49-7-255, 49-15-36, 49-15-64, 49-15-201, 49-15-205, 49-17-65, 49-17-67, 49-17-69, 49-17-70, 49-17-83, 49-17-87, 49-17-407, 49-31-5, 51-15-129, 57-1-257, 57-1-363, 57-4-13, 57-10-409, 57-10-411, 57-10-413, 57-13-23, 57-26-3, 57-28-3, 57-30-3, 57-39-205, 57-43-11, 57-61-15, 57-62-3, 57-62-9, 57-62-11, 57-62-13, 57-62-15, 57-67-17, 57-73-21, 57-73-23, 57-73-25, 57-73-27, 57-75-17, 57-80-9, 57-89-7, 57-91-9, 57-99-3, 57-99-7, 57-99-9, 57-101-1, 57-101-3, 57-105-1, 61-15-1, 61-15-7, 61-15-9, 61-15-13, 63-2-5, 63-5-34, 63-5-39, 63-7-61, 63-7-87, 63-7-311, 63-11-51, 63-11-53, 63-17-76, 63-23-7, 63-25-9, 65-1-46, 65-26-23, 65-26-17, 65-26-19, 65-39-35, 67-9-1, 69-9-13, 69-10-13, 69-29-1, 69-44-11, 69-48-13, 71-5-359, 71-5-389, 71-11-3, 75-24-209, 75-57-119, 75-79-7, 75-85-9, 77-3-87, 77-7-47, 77-9-483, 77-9-493, 77-11-201, 79-4-14.22, 79-4-15.32, 79-11-351, 79-15-125, 79-16-23, 83-1-13, 83-1-27, 83-1-29, 83-1-31, 83-1-37, 83-1-39, 83-5-215, 83-31-45, 83-34-39, 83-47-9, 83-49-45, 91-7-283, 93-11-153, 97-3-111, 97-17-4, 97-32-5, 97-33-73, 97-43-11, 99-27-39 and 99-27-41.
  6. The terms “Chairman of the Mississippi State Tax Commission,” “Chairman of the State Tax Commission,” “Chairman of the Tax Commission” and “chairman” appearing in the laws of this state in connection with the performance of the duties and functions by the Chairman of the Mississippi State Tax Commission, the Chairman of the State Tax Commission or the Chairman of the Tax Commission shall mean the Commissioner of Revenue of the Department of Revenue, and, more particularly, such words or terms shall mean the Commissioner of Revenue of the Department of Revenue whenever they appear in Sections 7-5-25, 13-3-157, 13-3-169, 21-33-205, 21-33-207, 21-33-209, 25-53-151, 25-60-1, 27-31-31, 27-41-69, 27-75-16, 31-17-3, 31-19-29, 57-62-9, 57-73-21, 65-1-46 and 75-57-2.

HISTORY: Laws, 2009, ch. 492, § 6, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 146 provides:

“SECTION 146. Section 145 of this act shall take effect and be in force from and after July 1, 2009, and the remainder of this act shall take effect and be in force from and after July 1, 2010.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Section 27-31-87 referred to in (5) was repealed by Laws of 2008, ch. 381, § 5, effective from and after January 1, 2009.

Section 83-34-49 referred to in (5) was repealed by its own terms, effective from and after July 1, 2010.

§§ 27-3-5 and 27-3-7. Repealed.

Repealed by Laws, 1980, ch. 561, § 42, eff from and after July 2, 1980.

§§27-3-5 and27-3-7. [Codes, 1942, § 9198; Laws, 1932, ch. 119; Laws, 1938, ch. 150.]

Editor’s Notes —

Former §§27-3-5 and27-3-7 pertained to the powers and duties of an ad valorem commissioner, and an excise commissioner, respectively.

§ 27-3-9. Compensation of Commissioner of Revenue.

The Commissioner of Revenue shall receive an annual salary fixed by the State Personnel Board. The actual traveling expenses of the commissioners and of the employees of the Department of Revenue incurred in the performance of their official duties shall be allowed, and such salaries and expenses shall be payable out of funds appropriated for the expenses of the Department of Revenue.

HISTORY: Codes, 1942, § 9203; Laws, 1932, ch. 119; Laws, 2009, ch. 492, § 12, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 146 provides:

“SECTION 146. Section 145 of this act shall take effect and be in force from and after July 1, 2009, and the remainder of this act shall take effect and be in force from and after July 1, 2010.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2010, rewrote the first sentence, substituted “Department of Revenue” for “commission/State Tax Commission”; and deleted former last sentence, which read: “The chairman shall require itemized statements of all of the expenditures for travel or other expenses by the members and employees of the commission, and shall audit, or cause to be audited such accounts, before approving the same for payment.”

§ 27-3-11. Repealed.

Repealed by Laws, 2009, ch. 492, § 143, effective from and after July 1, 2010.

§27-3-11. [Codes, 1942, § 9199; Laws, 1932, ch. 119; Laws, 1938, ch. 150.]

Editor’s Notes —

Former §27-3-11 provided for a secretary of the tax commission.

§ 27-3-13. Employees.

The Commissioner of Revenue is empowered to employ such accountants, appraisers, information systems programmers, information systems technicians, information systems managers, clerical help, stenographers, and such other assistants and/or attorneys as he may deem necessary to the proper discharge of the duties of the Department of Revenue, to prescribe their duties and to fix the compensation of each employee within the rules, regulations and guidelines of the State Personnel Board. Such employees may be used interchangeably in the administration of the various duties imposed by law upon the commissioner in the several offices of the Department of Revenue. Further, the Commissioner of Revenue may designate any ten (10) employees of the commission to be law enforcement officers, as defined in Section 45-6-3, with police powers to enforce any laws administered by the Department of Revenue. Temporary employees may be employed as hereinabove, when in the opinion of the commissioner a seasonal press of business requires, except that such temporary employees shall be retained no longer than is necessary to the discharge of the duties imposed by law upon the department.

The Commissioner of Revenue may require any employee with access to federal tax information to be fingerprinted and the commissioner may request a background check regarding such employee from any state or federal agency.

HISTORY: Codes, 1942, §§ 9200, 9213-02; Laws, 1932, ch. 119; Laws, 1962, ch. 588, § 2; Laws, 1970, ch. 542, § 10; Laws, 1980, ch. 561, § 8; Laws, 1993, ch. 432, § 1; Laws, 2009, ch. 492, § 13; Laws, 2016, ch. 317, § 1, eff from and after passage (approved Apr. 4, 2016.).

Editor’s Notes —

Laws of 2009, ch. 492, § 146 provides:

“SECTION 146. Section 145 of this act shall take effect and be in force from and after July 1, 2009, and the remainder of this act shall take effect and be in force from and after July 1, 2010.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2010, rewrote the section.

The 2016 amendment added the last paragraph.

Cross References —

County regulation of minimum requirements for certification of tax assessors as appraisers, see §27-3-52.

Commission’s agents to administer tobacco tax law, see §27-69-71.

RESEARCH REFERENCES

Am. Jur.

16B Am. Jur. Legal Forms 2d, State and Local Taxation §§ 238:5-238:8 (employment contract for tax investigator).

§ 27-3-14. Repealed.

Repealed by Laws of 1992, ch. 496, § 25, eff from and after July 1, 1992.

[Laws, 1981, ch. 366, § 10, eff from and after November 1, 1981].

Editor’s Notes —

Former §27-3-14 provided for a training course for employees enforcing weight laws and motor vehicle privilege tax laws. Similar provisions can now be found in §65-1-44.

§ 27-3-15. Bonds of employees.

The Commissioner of Revenue may require such of his employees as authorized by this chapter to execute bonds in some surety company authorized to do business in the State of Mississippi in such sum as it may order not to exceed for any one (1) employee the sum of Twenty-five Thousand Dollars ($25,000.00), and the premium on the bond shall be paid out of any money appropriated for the general expenses of the Department of Revenue.

HISTORY: Codes, 1930, § 7020; 1942, § 9215; 1930, ch. 240; Laws, 2009, ch. 492, § 14, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 146 provides:

“SECTION 146. Section 145 of this act shall take effect and be in force from and after July 1, 2009, and the remainder of this act shall take effect and be in force from and after July 1, 2010.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2010, substituted “Commissioner of Revenue” for “State Tax Commissioner”, “Department of Revenue” for “commission”; and made minor stylistic changes.

RESEARCH REFERENCES

Am. Jur.

16B Am. Jur. Legal Forms 2d, State and Local Taxation § 238:9 (bond of tax official).

§ 27-3-17. Quarters and equipment for Department of Revenue.

It is the duty of the Department of Finance and Administration to provide suitable and adequate quarters and equipment for the Department of Revenue, for its office force and for filing its records, books, papers and assessment rolls.

HISTORY: Codes, Hemingway’s 1921 Supp. § 7769f; 1930, § 7003; 1942, § 9206; Laws, 1918, ch. 228; Laws, 2009, ch. 492, § 15, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 146 provides:

“SECTION 146. Section 145 of this act shall take effect and be in force from and after July 1, 2009, and the remainder of this act shall take effect and be in force from and after July 1, 2010.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2010, substituted “Department of Finance and Administration” for “capitol commission” and “Department of Revenue” for “state tax commission,” and made minor stylistic changes.

§ 27-3-19. Official seal.

  1. The Department of Revenue shall have a seal which shall be in the form of a circle with the image of an eagle in the center and around the margin the words: “Commissioner, Mississippi Department of Revenue,” and under the image of the eagle the word: “Official.” The seal, in the discretion of the Commissioner of Revenue, may be of a raised or engraved design or printed.
  2. The Commissioner of Revenue or any employee of the Department of Revenue in the performance of duties assigned to the Commissioner of Revenue or to the Department of Revenue shall affix the seal prescribed in this section to every document where required by law, and to every certificate and other official paper executed by the Commissioner of Revenue or in his name under his authority where necessary or proper; and all documents authenticated with the seal and signed by the commissioner or issued under his name shall be received as evidence in all courts, investigations, and proceedings authorized by law, and may be recorded in the same manner and with like effect as a deed; and all copies of papers in the office of the Department of Revenue, certified by the Commissioner of Revenue and authenticated by the seal, shall be accepted in all matters equally and in like manner as the original.

HISTORY: Codes, 1930, § 7005; 1942, § 9207; Laws, 1926, ch. 329; Laws, 2002, ch. 306, § 1; Laws, 2009, ch. 492, § 16, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 146 provides:

“SECTION 146. Section 145 of this act shall take effect and be in force from and after July 1, 2009, and the remainder of this act shall take effect and be in force from and after July 1, 2010.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2010, rewrote the section.

§ 27-3-21. Repealed.

Repealed by Laws of 2009, ch. 492, § 143, effective from and after July 1, 2010.

§27-3-21. [Codes, 1942, § 9201; Laws, 1932, ch. 119.]

Editor’s Notes —

Former §27-3-21 required the state tax commission to accumulate a library on revenue laws and taxation.

§ 27-3-23. Audit of department.

The Commissioner of Revenue may forthwith have prepared a complete audit and survey of the books, records, accounts, operations and affairs of the Department of Revenue to the end of obtaining a comprehensive outline of the conditions thereof, and of securing a more economical administration of the business, duties and operations of the department. The expense incident to such audit and survey shall be paid out of the contingent fund of the department.

HISTORY: Codes, 1942, § 9202; Laws, 1932, ch. 119; Laws, 2009, ch. 492, § 17, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 146 provides:

“SECTION 146. Section 145 of this act shall take effect and be in force from and after July 1, 2009, and the remainder of this act shall take effect and be in force from and after July 1, 2010.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2010, substituted “Commissioner of Revenue” for “chairman,” “Department of Revenue” for “office of State Tax Commission” and “department” for “commission” both times it appears.

Cross References —

Information to be provided to the tax collector to assist in the enforcement and collection of the local privilege tax on drilling rigs, see §27-17-423.

§§ 27-3-25 and 27-3-27. Repealed.

Repealed by Laws of 2009, ch. 492, § 143, effective from and after July 1, 2010.

§27-3-25. [Codes, 1942, § 9204; Laws, 1932, ch. 119.]

§27-3-27. [Codes, 1942, § 9198; Laws, 1932, ch. 119; Laws, 1938, ch. 150; Laws, 1980, ch. 561, § 9, eff from and after July 2, 1980.]

Editor’s Notes —

Former §27-3-25 divided the state into tax districts.

Former §27-3-27 related to commission meetings.

§ 27-3-29. Repealed.

Repealed by Laws, 2005, ch. 499, § 36 effective from and after July 1, 2005.

§27-3-29. [Codes, 1942, § 9198; Laws, 1932, ch. 119; Laws, 1938, ch. 150; Laws, 1980, ch. 561, § 10; Laws, 1986, ch. 391, eff from and after July 1, 1986.]

Editor’s Notes —

Former §27-3-29 provided for hearings and appeals from certain actions of the State Tax Commission.

§ 27-3-31. Specific duties and powers.

  1. It shall specifically be the duty of the Commissioner of Revenue, and he shall have power and authority:
    1. To adopt, amend or repeal those rules or regulations necessary and proper to effectively administer the Department of Revenue and implement the duties assigned to the commissioner in this section and in any other statute as well as any duties assigned to the Department of Revenue.
    2. To develop, implement and decide questions of policy as it relates to the operation of the Department of Revenue and/or any law which the commissioner or the Department of Revenue is required to administer.
    3. To supervise and direct all administrative and technical activities of the Department of Revenue.
    4. To organize the offices, bureaus and divisions of the Department of Revenue.
    5. To coordinate the activities of the various offices, bureaus and divisions of the Department of Revenue.
    6. To delegate such administrative functions, duties or powers as he deems necessary to carry out the efficient operation of the Department of Revenue.
    7. To make, execute and effectuate any and all agreements or contracts, including contracts for the purchase of goods and services, as are necessary.
    8. To enter into long-term or multiyear leases of real property with other state agencies.
    9. To appeal any decision of the Board of Tax Appeals that he determines should be appealed.
    10. To defend, pursue and/or appeal any suit or appeal brought by or against the Department of Revenue and/or by or against the Commissioner of Revenue in his official capacity.
    11. To confer with and advise assessing officers, boards of supervisors and other county officers as to their duties relative to ad valorem taxation under the law; and to advise them in the collection, filing and preservation of data relative to matters of assessment.
    12. To become familiar with property values and general conditions in the counties of the state and to direct the collection and preservation of data and information pertaining to the quantity and value of property in each county in the state, subject to assessment, necessary to enable the commissioner to determine the assessed value of classes of property and whether assessments comply with acceptable performance standards as required by Section 27-35-113.
    13. To direct the collection, preparation and preservation of data and information pertaining to the quantity, value and location of property belonging to railroads, persons, corporations and associations which is required to be assessed by the commissioner.
    14. To supervise and direct the preparation of forms for the assessment of property of railroads and public service corporations assessed by the commissioner, and the filing of their rolls or schedules of assessment.
    15. To determine the location of all property subject to assessment by the commissioner in the various counties of the state, the municipalities and taxing districts therein, and to ascertain and report as far as practicable the value and ownership of all such property.
    16. To keep informed of the work of the assessors and supervisors of the various counties of the state as required by Section 27-3-51, and to have charge of the details necessary to the equalization by the commissioner of assessments among the various counties pursuant to Section 27-35-113.
    17. To prepare all forms for tax lists, assessment rolls and perform other duties relating thereto.
    18. To prepare data and statistics relating to property assessments which are deemed advisable for publication or which may be required by the Legislature.
    19. To confer with assessors, supervisors and other local taxing officials who may have business with the Department of Revenue.
    20. To consider and approve or disapprove all orders of boards of supervisors granting homestead exemptions.
    21. To administer and enforce the “Local Option Alcoholic Beverage Control Law,” being Section 67-1-1 et seq.
    22. To adopt and enforce rules and regulations prescribing the manner and method by which tax returns and documents may be filed with the Department of Revenue as provided under Section 27-3-83.
  2. The Commissioner of Revenue and any agent duly authorized by the commissioner are empowered to administer and certify oaths.

HISTORY: Codes, 1930, § 7016; 1942, § 9213; Laws, 1930, ch. 238; Laws, 1962, ch. 588, § 21; Laws, 1980, ch. 561, § 31; Laws, 1990, ch. 498, § 4; Laws, 1995, ch. 365, § 2; Laws, 2009, ch. 492, § 18, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 146 provides:

“SECTION 146. Section 145 of this act shall take effect and be in force from and after July 1, 2009, and the remainder of this act shall take effect and be in force from and after July 1, 2010.”

Laws, 1990, ch. 498 § 8, provides as follows:

“SECTION 8. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2010, rewrote the section.

Cross References —

Cooperation with accounting department, see §7-7-49.

Responsibilities and duties of Department of Revenue with respect to tax on premium of fire and lightning insurers, for purposes of Public Employees’ Retirement System, see §§21-29-229,21-29-233.

Certification of property reappraisal as affecting repayment of money borrowed by municipalities in anticipation of taxes, see §21-33-325.

Tax assessors and collectors, see §27-1-1 et seq.

Information to be provided to the tax collector to assist in the enforcement and collection of the local privilege tax on drilling rigs, see §27-17-423.

Duty of the Department of Revenue to administer the motor vehicle privilege tax, see §27-19-1.

Duty of the Department of Revenue to establish and maintain a vehicle registration renewal system, see §27-19-31.

Responsibilities of Department of Revenue regarding collection of motor vehicle taxes, see §27-19-99.

Enforcement of the gasoline tax by the Department of Revenue, see §27-55-1.

Administration by the Department of Revenue of the tax on lubricating oils, see §27-57-1.

Duties of the Department of Revenue with respect to administration of the tax on liquefied compressed gas, see §27-59-1.

Administration of the interstate commercial carriers motor fuel tax by the Department of Revenue, see §27-61-1.

Water Pollution Control Revolving Fund, see §49-17-81 et seq.

Duties of the Department of Revenue with respect to the environmental protection fee on motor fuels, see §49-17-407.

Duties of Department of Revenue with respect to approval of educational seminars for applicants for used motor vehicle dealer’s license, see §63-17-76.

Duties of the Department of Revenue in connection with the automated statewide motor vehicle title registration system, see §63-21-18.

Role of Mississippi Department of Revenue in seizure of and disposition of property subject to forfeiture for unlawful possession of alcoholic beverages and related property, see §§67-1-17,67-1-18.

Duties of the Department of Revenue with respect to the licensing requirement for a transient vendor to transact business, see §75-85-9.

Duties of Department of Revenue with respect to tax on gross revenues of public utilities to defray operating expenses of public service commission, see §77-3-87.

Necessity that corporation applying for reinstatement after being administratively dissolved submit certification from Department of Revenue reciting that all taxes owed by corporation have been paid, see §79-4-14.22.

Administration by Department of Revenue of tax imposed on premiums for legal expense insurance, see §83-49-45.

§ 27-3-32. Repealed.

Repealed by Laws of 2009, ch. 492, § 143, effective from and after July 1, 2010.

§27-3-32. [Laws, 2007, ch. 580, § 17, eff from and after passage (approved Apr. 21, 2007.)]

Editor’s Notes —

Former §27-3-32 was entitled: Authority to enter into certain leases of real property with other state agencies.

§ 27-3-33. Prosecutions, actions, proceedings, and suits; levy on compensation owing to delinquent taxpayer.

  1. The Commissioner of Revenue shall have the power, authority and duty to direct that proceedings, actions and prosecutions be instituted to enforce the laws relating to the penalties, liabilities, and punishment of all persons, officers or agents or corporations, or others required by law to make returns of taxable property, for failure or neglect to comply with such provisions of the tax law; and to cause complaints to be made against assessors, boards of supervisors, and other officers, whose duties concern assessments, in any court of competent jurisdiction for their removal for official misconduct or neglect of such duty, as provided by law in such cases.
  2. The Commissioner of Revenue shall have the power, authority and duty to proceed by suit in the chancery court of the residence of the taxpayer or, in the case of a nonresident, in the Chancery Court of the First Judicial District of Hinds County, against all persons, corporations, companies and associations of persons for all past-due and unpaid taxes, together with any penalties, damages and interest due thereon, of any kind whatever, either of the state or any county, municipality, drainage, levee, or other taxing district, or any subdivision thereof, and for all past-due obligations and indebtedness of any character due and owing to them or any of them; but not, however, including penalties for the violation of the antitrust laws; and, provided that the duty and obligation of the Commissioner of Revenue hereunder accrues only at such time as the tax collector of the county, municipality, drainage, levee, or other taxing district, or any subdivision thereof, primarily responsible for the collection of taxes for the district has exhausted all legal remedies provided by the laws of this state.
  3. All suits by the Commissioner of Revenue under the provisions of this section, or under the provisions of Section 27-3-37 or Section 27-3-39, shall be in his official capacity for the use of the state, county, municipality, levee board or other taxing district interested; and he shall not be liable for costs, and may appeal without bond. Such suits may be tried at the return term and shall take precedence over other suits.
  4. All warrants issued by the Commissioner of Revenue for the collection of any taxes imposed by statute and collected by the Department of Revenue shall be used to levy on salaries, compensation or other monies due the delinquent taxpayer. The warrants shall be served by mail or by delivery by an agent of the Department of Revenue on the person or entity responsible or liable for the payment of the monies to the delinquent taxpayer. Once served, the employer or other person owing compensation due the delinquent taxpayer shall pay the monies over to the Department of Revenue in complete or partial satisfaction of the tax liability. Except as otherwise provided in Section 85-13-3, an answer shall be made within thirty (30) days after service of the warrant in the form and manner determined satisfactory by the commissioner. Failure to pay the money over to the Department of Revenue as required by this section shall result in the served party being personally liable for the full amount of the monies owed and the levy and collection process may be issued against the party in the same manner as other taxes. Except as otherwise provided by this section, the answer, the amount payable under the warrant and the obligation of the payor to continue payment shall be governed by the garnishment laws of this state but shall be payable to the Department of Revenue.

HISTORY: Codes, 1930, § 7016; 1942, §§ 9213, 9213-02, 9213-08; Laws, 1930, ch. 238; Laws, 1962, ch. 588, §§ 2, 8, 21; Laws, 1970, ch. 542, § 10; Laws, 1992, ch. 457, § 1; Laws, 2001, ch. 310, § 1; Laws, 2005, ch. 380, § 1; Laws, 2006, ch. 350, § 1; Laws, 2009, ch. 492, § 19; Laws, 2017, ch. 407, § 4, eff from and after July 1, 2017.

Editor’s Notes —

Laws of 2009, ch. 492, § 146 provides:

“SECTION 146. Section 145 of this act shall take effect and be in force from and after July 1, 2009, and the remainder of this act shall take effect and be in force from and after July 1, 2010.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2005 amendment deleted “certified or registered” preceding “mail or by delivery” in the second sentence of (4).

The 2006 amendment, in (4), added “in the form and manner determined satisfactory by the commissioner” at the end of the fourth sentence, and added “Except as otherwise provided by this section” at the beginning of the last sentence.

The 2009 amendment, effective July 1, 2010, substituted “Department of Revenue” for “State Tax Commission” throughout the section and inserted “of Revenue” following “Commissioner” in the first sentence of (4).

The 2017 amendment added the exception at the beginning of the fourth sentence of (4); and made minor stylistic changes.

Cross References —

Representation of Department of Revenue by Attorney General and district attorneys, see §7-5-51.

Judicial appeal from tax assessments, generally, see §11-51-77.

Suspension of Commissioner of Revenue for failure to render accounts and settle accounts, see §27-3-45.

Recovery of interest and penalties, see §27-3-69.

Liability of assessors and collectors of taxes, see §27-29-29.

Collection by Department of Revenue of sums due state from reserved mineral interests, see §29-1-125 et seq.

Role of Department of Revenue in seizure of and disposition of property subject to forfeiture for unlawful possession of alcoholic beverages and related property, see §§67-1-17,67-1-18.

Criminal offense for officer’s failure to perform duty, see §97-11-37.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 752 et seq.

22 Am. Jur. Pl and Pr Forms (Rev), State and Local Taxation, Forms 171 et seq.

22 Am. Jur. Pl and Pr Forms (Rev), State and Local Taxation, Forms 191 et seq.

CJS.

85 C.J.S., Taxation § 1276 et seq.

JUDICIAL DECISIONS

1-5. [Reserved for future use.]

6. Under Former §27-11-49.

1-5. [Reserved for future use.]

6. Under Former § 27-11-49.

On an appeal from an order of an administrative agency, the court is limited to determining whether the order was supported by substantial evidence, was capricious or arbitrary, was beyond the agency’s power, or violated some legal right of the complaining party, and the tax commission and the taxpayer could not by agreement confer jurisdiction on the circuit court to retry, de novo, the issue of the commission’s assessment and collection of a tax. Mississippi State Tax Com. v. Mississippi-Alabama State Fair, 222 So. 2d 664, 1969 Miss. LEXIS 1538 (Miss.), cert. denied, 396 U.S. 940, 90 S. Ct. 374, 24 L. Ed. 2d 241, 1969 U.S. LEXIS 277 (U.S. 1969).

§ 27-3-35. Subpoena of witnesses.

In all cases of valuation or ownership of property which has escaped taxation, the Commissioner of Revenue may have subpoenaed witnesses to testify before any board of supervisors, board of mayor and aldermen, or other municipal governing authority, or before the commissioner himself, his designee or any other lawful taxing authority.

HISTORY: Codes, 1942, § 9213-02; Laws, 1962, ch. 588, § 2; Laws, 1970, ch. 542, § 10; Laws, 2009, ch. 492, § 20, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 146 provides:

“SECTION 146. Section 145 of this act shall take effect and be in force from and after July 1, 2009, and the remainder of this act shall take effect and be in force from and after July 1, 2010.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2010, substituted “Commissioner of Revenue” for “State Tax Commission” and “commissioner himself” for “State Tax Commission itself,” and inserted “his designee.”

Cross References —

Subpoena for witnesses, generally, see §§13-3-93,99-9-11.

§ 27-3-37. Negligent or defaulting official to be made party to suit.

In all suits against delinquent taxpayers under the provisions of Section 27-3-33 or Section 27-3-39, the officer charged with the duty of collecting the tax shall be made a party; and if it shall appear that the failure of the taxpayer to properly pay his taxes was caused by any willful default or negligence of the officer charged with the duty of collecting the tax, judgment shall be rendered against such officer for the amount of twenty percent (20%) of the amount of tax involved in addition to the amount of the recovery against the delinquent taxpayer, which additional twenty percent (20%) shall be paid into the general fund of the state treasury.

HISTORY: Codes, 1942, § 9213-09; Laws, 1962, ch. 588, § 9, eff from and after January 1, 1964.

Cross References —

Suspension of Commissioner of Revenue for failure to render accounts and settle accounts, see §27-3-45.

§ 27-3-39. Investigations of property escaping taxation; additional assessments.

The Commissioner of Revenue shall investigate and ascertain what property, if any, is escaping taxation or assessment. After the first day of February should the Commissioner of Revenue discover that any person, corporation, property, business, occupation or calling has escaped taxation for the previous calendar year or years by reason of not being assessed by either a county or municipality, it shall be his duty to give notice to the county or municipal tax assessor in writing, and the assessor shall, within ten (10) days thereafter, make the proper assessment by way of an additional assessment and file the assessment with the clerk of the board of supervisors or the clerk of the municipality, as the case may be, who shall enter the assessment on the last approved roll or rolls in his hands, and the clerk shall give ten (10) days’ notice in writing to the person or corporation whose property is thus assessed, and all objections to the assessment shall be heard at the next meeting of the board of supervisors of the county or the governing authorities of the municipality. The board of supervisors or governing authorities of the municipality shall also be notified in writing by the assessor of the assessment, and the Commissioner of Revenue or his designee may appear at the meeting, and an appeal to the circuit court may be taken from the order of the board approving or disapproving the assessment by either party. If the assessment is approved and no appeal is taken, the clerk shall certify this to the Commissioner of Revenue and if the taxes are not paid within thirty (30) days thereafter, the property, if it is real estate, shall be ordered sold as provided for by law, and if it is personal the Commissioner of Revenue shall proceed to collect by distress or otherwise. If the tax assessor fails or refuses to make an assessment and report the assessment as required by this section, he shall be liable on his bond for the amount of taxes properly collectible and ten percent (10%) damages thereon.

HISTORY: Codes, Hemingway’s 1917, § 7769; 1930, § 7012; 1942, §§ 9212, 9213-07; Laws, 1916, ch. 98; Laws, 1962, ch. 588, § 7; Laws, 2009, ch. 492, § 21, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 146 provides:

“SECTION 146. Section 145 of this act shall take effect and be in force from and after July 1, 2009, and the remainder of this act shall take effect and be in force from and after July 1, 2010.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2010, substituted “Commissioner of Revenue” for “State Tax Commission” throughout the section and made minor stylistic changes throughout.

Cross References —

Limitation on suits for assessment of property which has escaped taxation, see §27-3-41.

Suspension of Commissioner of Revenue for failure to render accounts and settle accounts, see §27-3-45.

Performance of duties enumerated in this section by Commissioner of Revenue or his designees during annual visits to counties, see §27-3-51.

Assessment of persons and property escaping taxation, generally, see §27-35-155.

Assessment of railroad property escaping taxation, see §27-35-325.

Role of Department of Revenue in seizure of and disposition of property subject to forfeiture for unlawful possession of alcoholic beverages and related property, see §§67-1-17,67-1-18.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 675 (assessment of omitted property).

CJS.

84 C.J.S., Taxation § 687.

§ 27-3-41. Limitation.

The power of the Commissioner of Revenue to institute proceedings for the assessment of property which has escaped taxation by reason of not being assessed shall expire at the end of seven (7) years from the date when his right so to do first accrued, and it shall bring all suits he is authorized to bring within six (6) years after the cause of action accrues and not thereafter.

HISTORY: Codes, 1942, § 9213-10; Laws, 1962, ch. 588, § 10; Laws, 2009, ch. 492, § 22, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 146 provides:

“SECTION 146. Section 145 of this act shall take effect and be in force from and after July 1, 2009, and the remainder of this act shall take effect and be in force from and after July 1, 2010.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2010, substituted “Commissioner of Revenue” for “State Tax Commissioner” and made minor stylistic changes.

Cross References —

Limitation of actions, generally, see §15-1-1 et seq.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation §§ 767, 768 (time for instituting proceedings for collection).

CJS.

85 C.J.S., Taxation §§ 1301-1303.

§ 27-3-43. Certain land purchased by commissioner as successful bidder may be sold or retained in best interest of state.

When land is purchased by the Commissioner of Revenue as the successful bidder in accordance with Section 27-7-63, 27-13-37 or 27-65-65, the Commissioner of Revenue may then sell the state’s interest in the land at a public or private sale to the best interest of the state. If after such purchase, the Commissioner of Revenue determines that it is not in the best interest of the state for him to sell the state’s interest in the land, he shall, after the expiration of any applicable redemption period, render a full description of the land to the land commissioner, and after such rendering, the land shall be registered at the land office and sold as other state lands.

HISTORY: Codes, 1942, § 9213-11; Laws, 1962, ch. 588, § 11; Laws, 2009, ch. 492, § 23, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 146 provides:

“SECTION 146. Section 145 of this act shall take effect and be in force from and after July 1, 2009, and the remainder of this act shall take effect and be in force from and after July 1, 2010.”

Pursuant to Section 7-11-4, effective January 1, 1980, the words “state land commissioner,” “land commissioner,” “state land office” and “land office” shall mean the secretary of state.

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2010, rewrote the section.

Cross References —

Suspension of Commisioner of Revenue for failure to render accounts and settle accounts, see §27-3-45.

Department of Revenue’s bidding at income tax sales, see §27-7-63.

Conduct of sale of land for taxes, see §27-41-59.

Land commissioner’s recording of tax sales to state, see §29-1-21.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation §§ 857-858 (purchase by state or municipality).

CJS.

85 C.J.S., Taxation § 1451 et seq.

§ 27-3-45. Settlements with State Treasurer’s reports to State Auditor of public accounts.

The Department of Revenue shall settle with the State Treasurer, and pay over daily to the State Treasurer all monies collected by it each day; and it shall make a report to the State Auditor at the end of the fiscal year, giving a full account of all collections by it under the provisions of Sections 27-3-33, 27-3-37, 27-3-39, 27-3-43, 27-3-47 and 27-3-71 during the preceding fiscal year and of whom and on whose account collected. For a failure to render such account and settle and pay over all collections made by it, as required by law, the Commissioner of Revenue shall be suspended from office by the Governor in the same manner as in the case of a defaulting State Treasurer.

HISTORY: Codes, 1942, § 9213-12; Laws, 1962, ch. 588, § 12; Laws, 1984, ch. 478, § 7; Laws, 2009, ch. 492, § 24, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 146 provides:

“SECTION 146. Section 145 of this act shall take effect and be in force from and after July 1, 2009, and the remainder of this act shall take effect and be in force from and after July 1, 2010.”

Laws of 1984, ch. 478, § 3, effective July 1, 1984, provides:

“SECTION 3. For purpose of this section, requirements that funds be deposited on the same day “collected” shall mean when remittances of tax collections and reports in connection therewith shall have been subjected to only minimum essential but expeditious processing.”

Laws of 1984, ch. 478, § 35, effective July 1, 1984, provides:

“SECTION 35. The provisions of this act shall control if in conflict with any other statute, the operation of which would tend to frustrate the purposes of this act.”

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor,” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section 27-104-6 provides that whenever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2010, substituted “Department of Revenue” for “State Tax Commission”, “State Auditor” for “auditor of public accounts”, and “Commissioner of Revenue” for “State Tax Commission.”

Cross References —

Suspension of defaulting tax collector, see §7-1-57.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 769 (rights, duties and liabilities of collectors and sureties with respect to remitting payment).

§ 27-3-47. Political subdivisions of state not chargeable with fees; fees not to be deducted from certain funds.

No county, municipality, drainage district, levee board, or other administrative body, shall be chargeable with any fees or expenses on account of any investigation, demand or suit made or instituted by the Commissioner of Revenue; nor shall any fees or commissions be deducted or retained from any funds collected for or belonging to the state, any county, municipality, drainage district, levee district or other political subdivision, from any state or any other subdivision or department thereof. Nothing in this section shall be construed, however, to prohibit the Commissioner of Revenue from expending funds appropriated for the support of the Department of Revenue in administering the provisions hereof, and in making investigations and demands and bringing and maintaining suits and other actions hereunder.

HISTORY: Codes, 1942, § 9213-14; Laws, 1962, ch. 588, § 14; Laws, 2009, ch. 492, § 25, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 146 provides:

“SECTION 146. Section 145 of this act shall take effect and be in force from and after July 1, 2009, and the remainder of this act shall take effect and be in force from and after July 1, 2010.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2009, substituted “Commissioner of Revenue” for “State Tax Commission” throughout and substituted “for the support of the Department of Revenue” for “for its support” in the last sentence.

Cross References —

Suspension of Commissioner of Revenue for failure to render accounts and settle accounts, see §27-3-45.

§ 27-3-49. Commissioner of Revenue to investigate taxation and make recommendations to legislature.

The Commissioner of Revenue shall investigate all matters of taxation and recommend to the Legislature, at each regular session, such changes and alterations in the tax laws of the state as in his judgment he may deem best to bring about a more perfect, equitable, adequate, just and thorough system of taxation and valuation of property for state and county taxation.

HISTORY: Codes, Hemingway’s 1917, § 7764; 1930, § 7008; 1942, § 9208; Laws, 1916, ch. 98; Laws, 1970, ch. 541, § 1; Laws, 2009, ch. 492, § 26, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 146 provides:

“SECTION 146. Section 145 of this act shall take effect and be in force from and after July 1, 2009, and the remainder of this act shall take effect and be in force from and after July 1, 2010.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2010, substituted “Commissioner of Revenue” for “State Tax Commission” and made minor stylistic changes.

§ 27-3-51. Annual visits to each county of the state; information concerning realty transfers; requests for and verification of realty sales data.

  1. In order that the Commissioner of Revenue may be familiar with the character and values of the several classes of property within each of the several counties of the state and of the economic conditions therein, and throughout the state, the Commissioner of Revenue, or his designees, shall annually visit each of the several counties of the state. In the course of his visitation within each county, the Commissioner of Revenue, or his designees, shall perform the duties enumerated in Sections 27-3-39 and 27-3-53, and he shall investigate the work and methods adopted by the board of supervisors and county tax assessors and confer with such officers and other well-informed persons, ascertain wherein existing laws are defective or improperly or negligently administered and shall be authorized to exercise the authority granted under Sections 27-1-21 and 27-1-23. However, any language in Section 27-1-21 and Section 27-1-23 relative to the actual assessing or appraising of property by the county or municipal tax assessor is not granted to the Commissioner of Revenue. He shall report the results of his investigation and the facts ascertained to the Governor, from time to time, when required by him, and to each session of the Legislature.
  2. The chancery clerk shall require that the current mailing address and current business or employment telephone number, if any, and current residential telephone number, if any, of each grantor and grantee be included on all deeds as a prerequisite for the deed to be filed for record after July 1, 1987. If the residential telephone number is unlisted, the grantor or grantee shall include on the deed a telephone number where he or she can be reached during business hours. If the grantee may receive mail at the address of the property transferred, then the address of the transferred property shall be the mailing address of the grantee for the purposes of this section. The information provided by the grantor and grantee shall be true and correct and complete to the best of his or her knowledge and belief under penalty of perjury under Section 97-9-61. The chancery clerk may refuse to accept delivery of any deed for filing that does not contain on the deed the information required in this section. The fact that the information provided by the grantor or grantee may be incorrect, incomplete or false, however, shall not invalidate the deed or the filing thereof for record. The Commissioner of Revenue shall annually audit the deeds filed with the chancery clerk of each county and assess a penalty of One Hundred Dollars ($100.00) against the county for each deed filed in violation of this section, and the aggregate of such sum shall be withheld by the Commissioner of Revenue from the next installment of homestead exemption reimbursement due under Section 27-33-41.
  3. The Commissioner of Revenue or his designees are hereby authorized to verify sales data regarding the transfer of real property by obtaining such information from the grantor or grantee. The information provided by the grantor or grantee to the Commissioner of Revenue or his designee shall be true, correct and complete to the best of his or her knowledge and belief under penalty of perjury under Section 97-9-61. Any information obtained in this manner shall be shared with the county tax assessors and used only for the purpose of valuing property.
  4. The Commissioner of Revenue may request sales data of Class I and Class II property from the county tax assessors in order to develop sales ratios. If a county tax assessor fails to supply accurate information requested by the Commissioner of Revenue, the commissioner shall reject the county’s tax roll. The avails of the one (1) mill levy as provided for in Section 27-39-329(2)(b) shall not be expended until the county complies with such request.

HISTORY: Codes, Hemingway’s 1917, § 7768; 1930, § 7009; 1942, §§ 9198, 9209; Laws, 1916, ch. 98; Laws, 1932, ch. 119; Laws, 1938, ch. 150; Laws, 1980, ch. 505, § 11, ch. 561, § 12; Laws, 1987, ch. 507, § 1; Laws, 1987, ch. 517; Laws, 2009, ch. 492, § 27, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 146 provides:

“SECTION 146. Section 145 of this act shall take effect and be in force from and after July 1, 2009, and the remainder of this act shall take effect and be in force from and after July 1, 2010.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2010, substituted “Commissioner of Revenue” for “State Tax Commission” throughout; rewrote the second and third sentences in (1); and made minor stylistic changes.

Cross References —

Requirement that commissioners keep informed of the work of the assessors and supervisors in the various counties, see §27-3-31.

JUDICIAL DECISIONS

1. In general.

Where the record title holder’s true address was never on the quitclaim deed because the record title holder’s cousin purchased the property in the record title holder’s name and the record title holder intentionally gave the record title holder’s daughter’s address instead of the record title holder’s own address; the tax sale was valid in spite of the failure of the clerk to send notice of the tax sale to the record title holder’s address, the tax deed properly vested title in the purchaser at the tax sale, the purchaser’s subsequent quitclaim deed to the buyers was valid, all clouds upon the title to the property were removed and canceled, and the title to the property was properly vested in the buyers. Rush v. Wallace Rentals, LLC, 837 So. 2d 191, 2003 Miss. LEXIS 40 (Miss. 2003).

§ 27-3-52. Counties to have certified appraisal personnel; continuing education; increases in compensation [Effective until July 1, 2019].

  1. The Department of Revenue shall promulgate rules and regulations setting forth the minimum requirements for which tax assessors and/or their deputy assessors or assistants, appropriate state employees, employees of planning and development districts or other persons may attain certification as an appraiser. The Department of Revenue shall establish and conduct such educational and training programs as may be appropriate to assist such persons in attaining such certification.
  2. Counties having not more than five thousand (5,000) applicants for homestead exemption shall have at least one (1) certified appraiser, and counties having more than five thousand (5,000) applicants for homestead exemption shall have at least two (2) certified appraisers; however, any county may employ any certified appraiser on a part-time basis.
  3. When any tax assessor and/or his deputies or assistants travel outside of their county to attend an appraisal school, seminar or workshop approved by the Department of Revenue, such persons shall receive as reimbursement of expenses of such travel the same mileage and actual and necessary expenses for food, lodging and travel by public carrier or private motor vehicles as is allowed under Section 25-3-41. However, mileage shall not be authorized when such travel is done by a motor vehicle owned by the county.
  4. The county board of supervisors shall reimburse the assessors, tax collectors and deputies for reasonable and necessary expenses sustained in attending annual conferences, regional conferences, schools and seminars. The Department of Revenue shall have the authority to prescribe forms and to promulgate rules and regulations necessary to implement the provisions of this section. No expenses authorized herein shall be reimbursed unless the expenses have been authorized or approved by an order of the board duly made and spread upon the minutes of such board.
  5. When any tax assessor and/or his deputies or assistants attend and successfully complete all qualifications pursuant to the Mississippi Education and Certification Program and receive the certification level of Track II, Evaluator I, they shall receive an additional One Thousand Dollars ($1,000.00) annually beginning the next fiscal year after completion.
  6. When any tax assessor and/or his deputies or assistants attend and successfully complete all qualifications pursuant to the Mississippi Education and Certification Program and receive the certification level of Track II, Evaluator II, they shall receive an additional One Thousand Dollars ($1,000.00) annually beginning the next fiscal year after completion.
  7. When any tax assessor and/or his deputies or assistants attend and successfully complete all qualifications pursuant to the Mississippi Education and Certification Program and receive the certification level of Mississippi Assessment Evaluator (MAE), they shall receive an additional One Thousand Five Hundred Dollars ($1,500.00) annually beginning the next fiscal year after completion.
  8. When any deputy tax assessor successfully completes all qualifications to become a licensed certified residential real estate appraiser under Sections 73-34-1 through 73-34-63, on the recommendation of the tax assessor, the county board of supervisors may pay, in its discretion, an additional amount not to exceed Three Thousand Dollars ($3,000.00) annually to the deputy beginning the next fiscal year after the completion of such qualifications.
  9. When any deputy tax assessor successfully completes all qualifications to become a licensed certified general real estate appraiser under Sections 73-34-1 through 73-34-63, on the recommendation of the tax assessor, the county board of supervisors may pay, in its discretion, an additional amount not to exceed Five Thousand Dollars ($5,000.00) annually to the deputy beginning the next fiscal year after the completion of such qualifications.
  10. The accumulative total of all educational increases authorized under subsections (5), (6), (7), (8) and (9) of this section shall not exceed Eight Thousand Five Hundred Dollars ($8,500.00) and shall be paid out of the common county fund from proceeds of the one (1) mill ad valorem tax as provided in Section 27-39-329.
  11. In order to receive the additional annual payment or payments provided for in subsections (5), (6), (7), (8) and (9) of this section, the tax assessor or deputies or assistants who completed the Mississippi Education and Certification Program and were certified as provided herein shall be personally involved in the conduct, administration and/or supervision of the appraisal of the property of the county and in the maintenance of such appraisal.

HISTORY: Laws, 1980, ch. 505, § 12; Laws, 1984, ch. 470; Laws, 1987, ch. 507, § 2; Laws, 1989, ch. 517, § 6; Laws, 1990, ch. 447, § 1; Laws, 1997, ch. 414, § 1; Laws, 2003, ch. 468, § 4; Laws, 2009, ch. 492, § 28, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 146 provides:

“SECTION 146. Section 145 of this act shall take effect and be in force from and after July 1, 2009, and the remainder of this act shall take effect and be in force from and after July 1, 2010.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2010, substituted “Department of Revenue” for “State Tax Commission” throughout; designated the previously undesignated second, fourth and sixth through eleventh paragraphs as (2), (4) and (6) through (11) respectively and redesignated the remaining subsections accordingly; and rewrote (10) and (11).

Cross References —

County ad valorem tax levy for payment of bonds or notes and for other authorized purposes, see §27-39-329.

OPINIONS OF THE ATTORNEY GENERAL

State Tax Commission has power to promulgate rules and regulations setting up required education and training programs for appraisers. Barnes, Oct. 28, 1992, A.G. Op. #92-0770.

Under subsection (1), appraisers must be employees of the county, not contract appraisers. Stringer, July 19, 2002, A.G. Op. #02-0352.

A private for-profit company or individual who is not a deputy tax-assessor may not obtain certification pursuant to §27-3-52. Barber, Oct. 3, 2002, A.G. Op. #02-0374.

A private for-profit company or individual cannot be exempt from §73-34-5 and practice real estate appraisal without a license as an appraiser under §27-3-52. Barber, Oct. 3, 2002, A.G. Op. #02-0374.

The board of supervisors must determine, in accordance with fact, whether an individual making a claim for additional compensation pursuant to subsection (3) of this section has satisfied the two conditions precedent which entitle the individual to that compensation. Carroll, Sept. 3, 2004, A.G. Op. 04-0411.

Even though a county board of supervisors faced an extreme financial crisis as a result of Hurricane Katrina, as a matter of law, given the mandatory language Section 27-3-52, there was no authority for the board to exercise discretion in the awarding of compensation increases provided therein. Meadows, Nov. 14, 2005, A.G. Op. 05-0551.

§ 27-3-52. Counties to have certified appraisal personnel; continuing education; increases in compensation [Effective July 1, 2019].

  1. The Department of Revenue shall promulgate rules and regulations setting forth the minimum requirements for which tax assessors and/or their deputy assessors or assistants, appropriate state employees, employees of planning and development districts or other persons may attain certification as an appraiser. The Department of Revenue shall establish and conduct such educational and training programs as may be appropriate to assist such persons in attaining such certification.
  2. Counties having not more than five thousand (5,000) applicants for homestead exemption shall have at least one (1) certified appraiser, and counties having more than five thousand (5,000) applicants for homestead exemption shall have at least two (2) certified appraisers; however, any county may employ any certified appraiser on a part-time basis.
  3. When any tax assessor and/or his deputies or assistants travel outside of their county to attend an appraisal school, seminar or workshop approved by the Department of Revenue, such persons shall receive as reimbursement of expenses of such travel the same mileage and actual and necessary expenses for food, lodging and travel by public carrier or private motor vehicles as is allowed under Section 25-3-41. However, mileage shall not be authorized when such travel is done by a motor vehicle owned by the county.
  4. The county board of supervisors shall reimburse the assessors, tax collectors and deputies for reasonable and necessary expenses sustained in attending annual conferences, regional conferences, schools and seminars. The Department of Revenue shall have the authority to prescribe forms and to promulgate rules and regulations necessary to implement the provisions of this section. No expenses authorized herein shall be reimbursed unless the expenses have been authorized or approved by an order of the board duly made and spread upon the minutes of such board.
  5. When any tax assessor and/or his deputies or assistants attend and successfully complete all qualifications pursuant to the Mississippi Education and Certification Program and receive the certification level of Track II, Evaluator I, they shall receive an additional Two Thousand Dollars ($2,000.00) annually beginning the next fiscal year after completion.
  6. When any tax assessor and/or his deputies or assistants attend and successfully complete all qualifications pursuant to the Mississippi Education and Certification Program and receive the certification level of Track II, Evaluator II, they shall receive an additional Two Thousand Dollars ($2,000.00) annually beginning the next fiscal year after completion.
  7. When any tax assessor and/or his deputies or assistants attend and successfully complete all qualifications pursuant to the Mississippi Education and Certification Program and receive the certification level of Mississippi Assessment Evaluator (MAE), they shall receive an additional Two Thousand Five Hundred Dollars ($2,500.00) annually beginning the next fiscal year after completion.
  8. When any deputy tax assessor successfully completes all qualifications to become a licensed certified residential real estate appraiser under Sections 73-34-1 through 73-34-63, or completes all qualifications to earn the International Association of Assessing Officers’ professional designation of Residential Evaluation Specialist (RES), on the recommendation of the tax assessor, the county board of supervisors may pay, in its discretion, an additional amount not to exceed Three Thousand Dollars ($3,000.00) annually to the deputy beginning the next fiscal year after the completion of such qualifications.
  9. When any deputy tax assessor successfully completes all qualifications to become a licensed certified general real estate appraiser under Sections 73-34-1 through 73-34-63, or completes all qualifications to earn the International Association of Assessing Officers professional designation of Certified Assessment Evaluator (CAE) on the recommendation of the tax assessor, the county board of supervisors may pay, in its discretion, an additional amount not to exceed Five Thousand Dollars ($5,000.00) annually to the deputy beginning the next fiscal year after the completion of such qualifications.
  10. The accumulative total of all educational increases authorized under subsections (5), (6), (7), (8) and (9) of this section shall not exceed Eleven Thousand Five Hundred Dollars ($11,500.00) and shall be paid out of the common county fund from proceeds of the one (1) mill ad valorem tax as provided in Section 27-39-329.
  11. In order to receive the additional annual payment or payments provided for in subsections (5), (6), (7), (8) and (9) of this section, the tax assessor or deputies or assistants who completed the Mississippi Education and Certification Program and were certified as provided herein shall be personally involved in the conduct, administration and/or supervision of the appraisal of the property of the county and in the maintenance of such appraisal.

HISTORY: Laws, 1980, ch. 505, § 12; Laws, 1984, ch. 470; Laws, 1987, ch. 507, § 2; Laws, 1989, ch. 517, § 6; Laws, 1990, ch. 447, § 1; Laws, 1997, ch. 414, § 1; Laws, 2003, ch. 468, § 4; Laws, 2009, ch. 492, § 28, eff from and after July 1, 2010; Laws, 2019, ch. 337, § 1, eff from and after July 1, 2019.

§ 27-3-53. Informational forms.

The Department of Revenue shall prepare and furnish forms for obtaining the information hereinafter provided for, whenever they may deem it necessary

Amount of fire insurance carried on all buildings and on personal property of every description.

All individuals, firms, partnerships and corporations engaged wholly or in part in mercantile, manufacturing or any other business, (except banks and insurance companies) occupation or calling, shall, on demand by the Department of Revenue in writing, furnish a sworn statement of their taxable property, as of January first of each year; and of their assets and liabilities on that date. Any person or concern failing or refusing to furnish the information required within thirty (30) days after written notice so to do from the Department of Revenue shall be guilty of a misdemeanor, and on conviction shall be punished as for a misdemeanor. The information herein provided for shall be confidential, and shall not be given anyone by the Department of Revenue, except to county and municipal tax assessors. And for the illegal disclosure of any information provided for under this section, the injured party shall have a right of action against the Commissioner of Revenue or the assessor, on their or his official bond, for any actual damages sustained.

HISTORY: Codes, Hemingway’s 1921 Supp. §§ 7769g, 7769h; 1930, § 7010; 1942, § 9210; Laws, 1918, ch. 228; Laws, 2009, ch. 492, § 29, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 146 provides:

“SECTION 146. Section 145 of this act shall take effect and be in force from and after July 1, 2009, and the remainder of this act shall take effect and be in force from and after July 1, 2010.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2010, substituted “Department of Revenue” for “State Tax Commission”and “Commissioner of Revenue or the assessor” for “State Tax Commission or the assessor”; and made minor stylistic changes throughout.

Cross References —

Gathering and recording data by tax assessors, see §27-1-19.

Performance of duties enumerated in this section by Commissioner of Revenue or his designees during annual visits to counties, see §27-3-51.

Notice, hearing, and rights of taxpayer with regard to confidentiality of state and federal personal income tax returns, see §27-7-83.

§ 27-3-55. Repealed.

Repealed by Laws of 2009, ch. 492 § 143, effective from and after July 1, 2010.

§27-3-55. [Codes, Hemingway’s 1921 Supp. § 7769e; 1930, § 7011; 1942, § 9211; Laws, 1918, ch. 228.]

Editor’s Notes —

Former §27-3-55 was entitled: Publication of revenue laws.

§ 27-3-57. Deposit of funds; apportionment of collections; bonding.

All funds collected by the Commissioner of Revenue and by the Department of Revenue under the provisions of any law are designated as public funds of the State of Mississippi. All such funds shall be deposited in the State Treasury on the same day in which the funds are collected, in accordance with Section 7-9-21. The State Treasurer shall transfer such monies to municipalities, counties and other special accounts, as provided by law.

The Commissioner of Revenue shall determine amounts due all municipalities, counties and such special funds as provided by law and shall certify to the State Treasurer at the end of each month the amount due each municipality, county or special fund. All tax collections to be apportioned by the Department of Revenue pursuant to Sections 27-65-75, 27-19-159, 27-5-101 and 27-5-103 shall be distributed to the proper sources as provided by law by the State Treasurer upon the certification of apportionment by the Department of Revenue. The State Treasurer shall requisition monies from the Treasury in such amounts as determined and certified by the Department of Revenue. The Department of Finance and Administration shall deliver the warrant to the State Treasurer who shall transfer such funds to each municipality, county or other such special fund by warrant or by electronic funds transfer on the due date.

Officers charged with the responsibility of handling such funds shall be required to provide fidelity bonds in the amount provided by law.

HISTORY: Codes, 1942, § 9213.5; Laws, 1958, ch 582; Laws, 1979, ch. 417, § 2, 1984, ch. 478, § 8; Laws, 2009, ch. 492, § 30, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 146 provides:

“SECTION 146. Section 145 of this act shall take effect and be in force from and after July 1, 2009, and the remainder of this act shall take effect and be in force from and after July 1, 2010.”

Laws of 1984, ch. 478, § 3, effective July 1, 1984, provides:

“SECTION 3. For purpose of this section, requirements that funds be deposited on the same day “collected” shall mean when remittances of tax collections and reports in connection therewith shall have been subjected to only minimum essential but expeditious processing.”

Laws of 1984, ch. 478, § 35, effective July 1, 1984, provides:

“SECTION 35. The provisions of this act shall control if in conflict with any other statute, the operation of which would tend to frustrate the purposes of this act.”

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor,” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section 27-104-6 provides that whenever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2010, substituted “Commissioner of Revenue” for “ chairman of the State Tax Commission” , “Department of Revenue” for “state tax commission” and “Department of Finance and Administration” for “State Auditor” throughout the section.

Cross References —

Deposit of gasoline tax funds collected by the Department of Revenue, see §27-55-47.

Deposit of funds collected pursuant to tax on lubricating oils, see §27-57-35.

Deposit of taxes collected on the use of natural gas, compressed gas, and locomotive fuels, see §27-59-321.

State depositories, see §27-105-1 et seq.

§ 27-3-58. Department of Revenue authorized to retain portion of proceeds collected from tax levied under authority of local and private law.

For any tax levied and collected under the authority of a local and private law of the State of Mississippi, and collected and paid to the Department of Revenue in the same or similar manner that state sales taxes are collected and paid, the Department of Revenue may retain three percent (3%) of the proceeds of such tax for the purpose of defraying the costs incurred by the Department of Revenue in the collection of the tax.

HISTORY: Laws, 2002, ch. 460, § 1; Laws, 2009, ch. 492, § 31, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 146 provides:

“SECTION 146. Section 145 of this act shall take effect and be in force from and after July 1, 2009, and the remainder of this act shall take effect and be in force from and after July 1, 2010.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2010, substituted “Department of Revenue” for “State Tax Commission” throughout the section.

§ 27-3-59. Assessors’ and collectors’ conferences.

It shall be the duty of the Department of Revenue to call an annual conference of the county tax assessors and collectors. The meeting shall be held within the State of Mississippi for the purpose of giving systematic instruction in finding, listing and for the fair and just valuation and assessment of every kind of property subject to taxation under the laws of this state, and as to their practical duty in every step in connection therewith and for instruction in the administration of the Homestead Exemption Law. The conference shall continue not more than five (5) days. It shall be the duty of every county tax assessor and collector to attend and participate in the meeting and if by reason of illness or other unavoidable cause, any tax assessor or collector is unable to attend, he shall require one (1) of his deputies to attend and participate in his place. The Department of Revenue shall prepare, in advance, subjects for discussion by the conference, which shall include the revenue laws of the state, questions relating to matters of assessment of property for taxation and the duties of the tax assessors and collectors, and the Commissioner of Revenue or his designee shall preside as chairman of the conference and the secretary of the conference shall be appointed by the presiding chairman of the conference. The Department of Revenue may call regional conferences during the year for the aforesaid purposes and it shall be the duty of the tax assessors and collectors, or deputies, to attend and participate in these regional conferences and each tax assessor and collector, or his deputy, who attends and participates in these regional conferences shall be reimbursed for his expenses in the same manner as those attending the annual conference.

Each tax assessor and collector attending and participating in the annual or regional conferences in person, or by deputy, shall be entitled to receive as expenses for attending the conferences, travel, meals, lodging and other necessary expenses at the rate provided for in Section 25-3-41, which expenses shall be paid from the county general fund or proceeds from the levy imposed for the maintenance of the reappraisal program in such county.

The Department of Revenue shall have the authority to prescribe forms and to promulgate rules and regulations necessary to implement the provisions of this section.

Forms to be used for payment and reimbursement of expenses and forms of certificate of attendance to be furnished the tax assessors and collectors by the Department of Revenue, requisition and expense vouchers to be made on the State Auditor, the entire expense to be paid from the county general fund. The requisition and voucher shall be supported by a certificate of attendance to the conferences from the Department of Revenue before any payment shall be made. A newly elected county tax assessor or collector who has not qualified and taken office shall be entitled to receive the same payment and reimbursement for expenses in attending the conferences as the retiring county tax assessor or collector is entitled to receive.

HISTORY: Codes, 1930, § 7017; 1942, § 9214; Laws, 1930, ch. 238; Laws, 1950, ch. 274; Laws, 1966, ch. 552, § 1; Laws, 1972, ch. 358, § 1; Laws, 1986, ch. 500, § 6; Laws, 2009, ch. 492, § 32, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 146 provides:

“SECTION 146. Section 145 of this act shall take effect and be in force from and after July 1, 2009, and the remainder of this act shall take effect and be in force from and after July 1, 2010.”

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor,” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section 27-104-6 provides that whenever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2010, substituted “Department of Revenue” for “State Tax Commission” and “the Commissioner of Revenue or his designee” for “(1) member of the Tax Commission” in the fifth sentence of the first paragraph.

Cross References —

Tax assessors and collectors, see §27-1-1 et seq.

County regulation of minimum requirements for certification of tax assessor as appraiser, see §27-3-52.

§ 27-3-61. Filing, preservation and disposition of records; digital or electronic preservation; destruction of paper record after digital or electronic preservation.

  1. The Department of Revenue and the Commissioner of Revenue shall file and preserve for the time specified by this section, and as required by any other laws of this state, complete and full records of their official acts with respect to the laws which the Department of Revenue and/or the Commissioner of Revenue are required to enforce and administer, including, but not limited to, copies or reproductions of such copies of the land and personal assessment rolls, and the assessment rolls of railroads and other persons, corporations and associations required to be assessed by the Commissioner of Revenue as the state assessor of railroad. The Department of Revenue and the Commissioner of Revenue shall preserve, in their office, copies or reproductions of such copies of the land assessment rolls of the counties in this state for ten (10) years, and copies or reproductions of such copies of the personal assessment rolls of the counties in this state for three (3) years, the time to begin on the first day of January of the year in which such assessment rolls were made, the assessment rolls of railroads, persons, corporations or associations assessed by the commissioner for ten (10) years, and all other records, documents and papers for three (3) years. The records and documents required by this subsection to be filed and preserved by the Department of Revenue and the Commissioner of Revenue may be preserved digitally and/or electronically.
  2. When the records, documents, rolls, or reproductions of such rolls, papers and correspondence have been preserved by the Department of Revenue and the Commissioner of Revenue for the period of time required by subsection (1) of this section, all of the records, or such parts thereof as may be considered useless, may be disposed of in accordance with approved records control schedules. No records, however, may be destroyed without the approval of the Director of the Department of Archives and History. Nothing in this subsection shall prevent the Department of Revenue and/or the Commissioner of Revenue from destroying the paper copy of any record or document after it has been preserved digitally or electronically.

HISTORY: Codes, 1942, §§ 9216, 9217; Laws, 1934, ch. 158; Laws, 1981, ch. 501, § 20; Laws, 1984, ch. 422, § 1; Laws, 2009, ch. 492, § 33, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 146 provides:

“SECTION 146. Section 145 of this act shall take effect and be in force from and after July 1, 2009, and the remainder of this act shall take effect and be in force from and after July 1, 2010.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2010, rewrote the section.

Cross References —

Archives and Records Management Law, generally, see §25-59-1 et seq.

For requirement that consent of director of department of archives and history be obtained prior to destruction of public records, see §§25-59-21,25-59-31.

JUDICIAL DECISIONS

1. In general.

Destruction by the tax commission of the original state income tax returns does not preclude a deficiency assessment by reason of a change in net income made by the Federal Internal Revenue Service. Davis v. Barr, 250 Miss. 54, 157 So. 2d 505, 1963 Miss. LEXIS 535 (Miss. 1963), cert. denied, 377 U.S. 965, 84 S. Ct. 1647, 12 L. Ed. 2d 736, 1964 U.S. LEXIS 1091 (U.S. 1964).

§ 27-3-63. Audit of books outside of state to determine tax liability.

When, in the judgment of the Department of Revenue, an audit, examination or inspection of the books, records, invoices, papers, memoranda or other data appears to be required or necessary to determine the assessment of a tax, or to establish a tax liability, or to verify a payment of a tax, under the income, any privilege, sales, and excise tax laws of any kind of this state, of a taxpayer doing business both within and without the state and maintaining his principal place of business outside the state; such audit, or examination, or inspection may be made at the principal place of business outside the state to the same extent and same effect as audits, examinations, or inspections are made of books, records, invoices, papers, memoranda or other data located in this state.

The Department of Revenue, when directly charged with the duty of assessing and collecting any tax under any law which requires a taxpayer to keep adequate books, records, papers, invoices, memoranda or other data, at a place in this state, reflecting his liability for any tax due the state, and which taxpayer conducts his business both within and without Mississippi, and maintains his principal place of business outside this state at which his books, records, etc., are located, may elect to audit, examine or inspect all books, records, papers, invoices, memoranda or other data reflecting upon the Mississippi tax assessment and tax liability at the principal place of business of the taxpayer, rather than require the taxpayer to transport all of his books, records, papers, invoices, memoranda and other data to some place in this state.

HISTORY: Codes, 1942, § 9218; Laws, 1942, ch. 126; Laws, 2009, ch. 492, § 34, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 146 provides:

“SECTION 146. Section 145 of this act shall take effect and be in force from and after July 1, 2009, and the remainder of this act shall take effect and be in force from and after July 1, 2010.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

At the direction of the co-counsel for the Joint Legislative Committee on Compilation, Revision and Publication of Legislation, a typographical error in the second paragraph was corrected by substituting “…are located, may elect to audit, examine or inspect all books…” for “are located; may elect to audit, examine or inspect all books…”

Amendment Notes —

The 2009 amendment, effective July 1, 2010, substituted “Department of Revenue” for “State Tax Commission” near the beginning of the first and second paragraphs.

§ 27-3-65. Audit of books outside state to determine tax liability; designation of agents to make audit.

When the Department of Revenue in the course of directly administering any of the tax laws enumerated in Section 27-3-63 shall elect to audit, examine or inspect the books, records, papers, invoices, memoranda or other data of a taxpayer at his principal place of business outside this state, it shall designate, in writing, the agent or agents, employee or employees, to make the audit, examination or inspection at the principal place of business of the taxpayer, and shall state the kind of tax for which the audit, examination or inspection is thereby made, but for an inspection in regard to those taxes administered by the Department of Revenue there shall be no charge of any kind made against the taxpayer for the expenses of such inspection.

HISTORY: Codes, 1942, § 9219; Laws, 1942, ch. 126; Laws, 1958, ch. 553; Laws, 2009, ch. 492, § 35, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 146 provides:

“SECTION 146. Section 145 of this act shall take effect and be in force from and after July 1, 2009, and the remainder of this act shall take effect and be in force from and after July 1, 2010.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2010, substituted “Department of Revenue” for “State Tax Commission” throughout the section.

§ 27-3-67. State taxing agency to have access to confidential information of other state taxing agencies.

  1. Any agency, instrumentality or department of the State of Mississippi, which is charged by law with the collection of any taxes or fees whatsoever, shall be entitled, under the conditions hereinafter set forth, to have access to and obtain information from the books and records of any other agency, instrumentality or department of the state which is also charged by law with the collection of any taxes or fees whatsoever, if the purpose for which the information is sought or desired relates to and is connected with the statutory or constitutional duties of the agency, instrumentality or department desiring or seeking same.
  2. In order to be entitled to have access to and obtain information from the books and records of such other agency, instrumentality or department, the head of the agency, instrumentality or department desiring and seeking same shall make request therefor, in writing, to the Governor of the State of Mississippi, which request shall specify in detail the information sought and desired, and shall contain a full statement of the purpose for which such information is sought. If the Governor be of the opinion that the request relates to and is connected with the statutory or constitutional duties of the agency, instrumentality or department seeking same, and that such request is proper and reasonable and should be granted, then he shall transmit such request to the head of the agency, instrumentality or department from which the information is desired, together with his direction, in writing, that the information requested be furnished or that access to the books and records be given.
  3. The Governor shall have full and complete discretion to determine whether any request submitted to him shall be approved or disapproved, and his decision thereon shall be final; and he shall have the authority to approve same in part and disapprove same in part, and the authority to prescribe the manner in which the requested information shall be furnished and the terms and conditions under which access to the books and records shall be had.
  4. The terms and provisions of this section shall apply only to such books and records as are by statute or by their nature confidential and privileged, and shall not apply to such books and records as are declared by law to be, or are by their nature, public records, or records which are not confidential and privileged, and such records which are public records or not declared by law to be, or are not by their nature, confidential and privileged, may be inspected and information obtained therefrom as a matter of course without following the procedure herein prescribed.

HISTORY: Codes, 1942, § 9217.5; Laws, 1946, ch. 232, §§ 1-4.

Cross References —

Notice, hearing, and rights of taxpayer with regard to confidentiality of state and federal personal income tax returns, see §27-7-83.

§ 27-3-69. Recovery of interest and penalties; apportionment.

All penalties or interest and all penalties and interest imposed or authorized to be imposed by any state law or municipal ordinance, accrued or which may accrue hereafter, shall be recoverable by the officer authorized to sue for or collect the tax in respect to which said penalties or interest are imposed or authorized to be collected as a part of the tax with respect to which they are imposed or authorized to be collected, and all such penalties and interest shall be apportioned as provided for the apportionment of the tax on which such penalties or interest are collected.

HISTORY: Codes, 1942, § 9186.5; Laws, 1954, ch. 388, § 1.

Cross References —

Prosecutions and actions by Commissioner of Revenue for defaults and violations under tax laws, see §27-3-33.

Apportionment of gasoline taxes, see §27-5-101.

RESEARCH REFERENCES

ALR.

Debts arising from tax penalties as exceptions to bankruptcy discharge under § 523(a)(7)(A) and (B) of Bankruptcy Code of 1978 (11 U.S.C.S. § 523(a)(7)(A) and (B)). 157 A.L.R. Fed. 313.

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 738 et seq. (penalties, interest and costs).

CJS.

85 C.J.S., Taxation § 1851 et seq.

§ 27-3-71. Transfer of other powers and duties.

  1. Any other duties and powers heretofore vested in the office of the State Tax Collector not specifically transferred to the State Tax Commission or specifically repealed by Chapter 588, Laws of 1962, are transferred to and vested in the State Tax Commission, and any and all fees, commissions or other remuneration heretofore authorized to be retained by the state tax collector out of any moneys collected by said office shall be paid into the State Treasury or to the proper officer of the political subdivision entitled thereto, as the case may be.
  2. The powers formerly vested in the office of the State Tax Collector which have been transferred to and vested in the State Tax Commission shall be deemed to be cumulative and supplemental to all other powers conferred by law upon said State Tax Commission and the members thereof and shall not be construed so as to supersede, repeal or annul any other power or authority conferred upon the State Tax Commission or any member thereof by virtue of any other statute.

HISTORY: Codes, 1942, §§ 9213-18, 9213-19; Laws, 1962, ch. 588, §§ 27, 28, eff from and after January 1, 1964.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean “Department of Revenue.”

At the direction of the co-counsel for the Joint Legislative Committee on Compilation, Revision and Publication of Legislation, an error in (1) was corrected by substituting “Chapter 588, Laws of 1962” for “this act.”

Cross References —

Suspension of members of Department of Revenue for failure to render accounts and settle accounts, see §27-3-45.

§ 27-3-73. Secrecy of tax returns; release of certain information about individuals who are delinquent in payment of child support or under investigation for fraud or abuse of state or federal program.

  1. Except in accordance with proper judicial order or as otherwise provided in this section or as authorized in Section 27-4-3, it shall be unlawful for the Commissioner of Revenue, or any deputy, agent, clerk or other officer or employee of the Department of Revenue, to divulge or make known in any manner the amount of income or any particulars set forth or disclosed in any report or return required on any taxes collected by reports received by the Department of Revenue. This provision relates to all taxes collected by the Department of Revenue and not referred to in Sections 27-7-83, 27-13-57 and 27-65-81, requiring confidentiality of income tax, franchise tax and sales tax returns. All system edits, thresholds, and any other automated system calculations used by the Department of Revenue in the processing of returns or statistics or used to determine the correct tax due for all taxes administered by the department shall be considered confidential information and may not be divulged or made known. Nothing in this section shall be construed to prohibit the publication of statistics, so classified as to prevent the identification of particular reports or returns and the items thereof, or the inspection by the Attorney General, or any other attorney representing the state, of the report or return of any taxpayer who shall bring action to set aside the tax thereon, or against whom an action or proceeding has been instituted to recover any tax or penalty imposed. Additionally, nothing in this section shall prohibit the Commissioner of Revenue from making available information necessary to recover taxes owing the state pursuant to the authority granted in Section 27-75-16.

    The term “proper judicial order” as used in this section shall not include subpoenas or subpoenas duces tecum but shall include only those orders entered by a court of record in this state after furnishing notice and a hearing to the taxpayer and the Department of Revenue. The court shall not authorize the furnishing of such information unless it is satisfied that the information is needed to pursue pending litigation wherein the return itself is in issue, or the judge is satisfied that the need for furnishing the information outweighs the rights of the taxpayer to have such information secreted.

    However, information relating to possible tax liability to other states or the federal government may be furnished to the revenue departments of those states or the federal government when the states or federal government grant a like comity to Mississippi.

  2. The State Auditor and the employees of his office shall have the right to examine only such tax returns as are necessary for auditing the Department of Revenue, and the same prohibitions against disclosure which apply to the Department of Revenue shall apply to the State Auditor and his office.
  3. Officers and employees of the Mississippi Development Authority who execute a confidentiality agreement with the Department of Revenue shall be authorized to discuss and examine information to which this section applies at the offices of the Mississippi Department of Revenue. This disclosure is limited to information necessary to properly administer the programs under the jurisdiction of the Mississippi Development Authority. The Department of Revenue is authorized to disclose to officers and employees of the Mississippi Development Authority who execute a confidentiality agreement the information necessary under the circumstances. The same prohibitions against disclosure which apply to the Department of Revenue shall apply to the officers or employees of the Mississippi Development Authority.
  4. Information required by the University Research Center to prepare the analyses required by Sections 57-13-101 through 57-13-109 shall be furnished to the University Research Center upon request. It shall be unlawful for any officer or employee of the University Research Center to divulge or make known in any manner the amount of income or any particulars set forth or disclosed in any information received by the center from the Department of Revenue other than as may be required by Sections 57-13-101 through 57-13-109 in an analysis prepared pursuant to Sections 57-13-101 through 57-13-109.
  5. Information required by the Mississippi Development Authority to prepare the reports required by Section 57-1-12.2 shall be furnished to the Mississippi Development Authority upon request. It shall be unlawful for any officer or employee of the Mississippi Development Authority to divulge or make known in any manner the amount of income or any particulars set forth or disclosed in any information received by the Mississippi Development Authority from the Department of Revenue other than as may be required by Section 57-1-12.2 in a report prepared pursuant to Section 57-1-12.2.
  6. Information necessary to comply with Chapter 13, Title 85 may be furnished to financial institutions. It shall be unlawful for any officer or employee of the financial institution to divulge or make known in any manner the amount of income or any particulars set forth or disclosed in any information received by the financial institution from the Department of Revenue other than as may be authorized by Chapter 13, Title 85.
  7. Any person who violates the provisions of this section shall be guilty of a misdemeanor and, on conviction thereof, shall be fined not more than One Thousand Dollars ($1,000.00) or imprisoned not more than six (6) months in the county jail, or both.
  8. The Commissioner of Revenue and the Department of Revenue are authorized to disclose to the Child Support Unit and to the Fraud Investigation Unit of the Department of Human Services without the need for a subpoena or proper judicial order the name, address, social security number, amount of income, amount of sales tax, source of income, assets and other relevant information, records and tax forms for individuals who are delinquent in the payment of any child support as defined in Section 93-11-101 or who are under investigation for fraud or abuse of any state or federal program or statute as provided in Section 43-1-23.

HISTORY: Laws, 1975, ch. 516, § 1; Laws, 1986, ch. 389; Laws, 1988, ch. 349, § 2; Laws, 2009, ch. 492, § 36; Laws, 2010, ch. 323, § 1; Laws, 2010, ch. 385, § 1; Laws, 2010, ch. 388, § 2; Laws, 2010, ch. 481, § 1; Laws, 2014, ch. 517, § 8; Laws, 2017, ch. 407, § 5, eff from and after July 1, 2017.

Joint Legislative Committee Note —

Section 1 of ch. 481, Laws of 2010, effective July 1, 2010 (approved April 7, 2010), amended this section. Section 1 of ch. 323, Laws of 2010, effective July 1, 2010 (approved March 15, 2010), Section 2 of ch. 388, Laws of 2010, effective July 1, 2010 (approved March 17, 2010), and Section 1 of ch. 385, Laws of 2010, effective July 1, 2010 (approved March 17, 2010), also amended this section. As set out above, this section reflects the language of Section 1 of ch. 481, Laws of 2010, which contains language that specifically provides that it supersedes §27-3-73 as amended by Laws of 2010, chs. 323, 385 and 388.

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected typographical errors in the internal statutory references. The Joint Committee ratified the correction at its July 24, 2014, meeting.

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor,” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section 27-104-6 provides that whenever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2010, substituted “Department of Revenue” for “State Tax Commission” throughout, and made minor stylistic changes.

The first 2010 amendment (ch. 323) added the third sentence in (1).

The second 2010 amendment (ch. 385), in (1), in the first sentence, inserted “or as otherwise provided in this section,” and in the last two sentences, substituted “Nothing in this section” for “Nothing herein” and “Additionally, nothing in this section” for “Additionally, nothing herein,” respectively; and added (3) and redesignated former (3) as (4).

The third 2010 amendment (ch. 388), in the first paragraph in (1), inserted “or as authorized in Section 27-4-3” near the beginning of the first sentence, and substituted “in this section” for “herein” in the last two sentences.

The fourth 2010 amendment (ch. 481) deleted “Mississippi Code of 1972” at the end of the first paragraph of (1); and added (5).

The 2014 amendment added (4) and (5) and redesignated the remaining subsections accordingly.

The 2017 amendment added (6) and redesignated the remaining subsections accordingly.

Cross References —

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

RESEARCH REFERENCES

ALR.

Validity, construction, and effect of state laws requiring public officials to protect confidentiality of income tax returns or information. 1 A.L.R.4th 959.

§ 27-3-75. Repealed.

Repealed by Laws of 2009, ch. 492, § 143, effective from and after July 1, 2010.

§27-3-75. [Laws, 1980, ch 505, § 13; Laws, 1984, ch. 488, § 176, eff from and after July 1, 1984.]

Editor’s Notes —

Former §27-3-75 authorized the state tax commission to contract for aerial photography in order to effectuate statewide reappraisal of property.

§ 27-3-77. Certain individual tax records exempt from public access requirement.

Records in the possession of a public body, as defined by paragraph (a) of Section 25-61-3 which would disclose information about a person’s individual tax payment or status, shall be exempt from the provisions of the Mississippi Public Records Act of 1983.

HISTORY: Laws, 1983, ch. 424, § 14, eff from and after July 1, 1983.

Editor’s Notes —

“The Mississippi Public Records Act of 1983”, referred to in this section, is Laws of 1983, ch. 424, §§ 1-9, which appears as §25-61-1 et seq.

OPINIONS OF THE ATTORNEY GENERAL

Gross salaries of state employees are considered to be matter of public record within meaning of Section 25-61-5(1) but net salaries and tax exemption status of state employees are exempt from public access under provisions of Section 27-3-77. Stringer, March 23, 1994, A.G. Op. #93-0900.

No state law would prevent the provision by a county tax collector/assessor of information as to the amount due or paid by an individual for a motor vehicle privilege license to the municipalities. Ray, Dec. 16, 2005, A.G. Op. 05-0560.

§ 27-3-79. Penalties for tax evasion; statute of limitations for tax evasion.

  1. The State Tax Commission shall develop and implement a tax amnesty program in accordance with the provisions of this section. The program shall begin on September 1, 2004, and end on December 31, 2004. The program shall apply to all taxes that are required to be collected by the State Tax Commission or commissioner and that were first due and payable for the year 1999 and after. Tax amnesty shall be available to any individuals or corporations who are liable for those taxes and who have failed to pay all or any portion of their taxes, failed to file returns or filed inaccurate returns; however, tax amnesty shall not be available to individuals or corporations subject to tax-related criminal investigations or prosecution, or where the taxes have been previously assessed by the commission, or to estimated tax payments required to be made under Section 27-7-319. All civil and criminal penalties for nonpayment of taxes, including the penalties set forth in subsection (2) of this section, shall be waived for any eligible individual or corporation who, during the tax amnesty period, makes total payment of the taxes due. The State Tax Commission is authorized to do all things necessary to carry out the tax amnesty programs that are not inconsistent with this section.
  2. Any person eligible for the tax amnesty program and who fails to make total payment of the taxes due during the tax amnesty period, or any person who willfully attempts in any manner to evade or defeat any tax imposed by the State Tax Commission or the Department of Revenue, or assists in the evading of that tax or the payment thereof, including violations determined under Section 27-3-80, shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than One Hundred Thousand Dollars ($100,000.00) and, in the case of a corporation, not more than Five Hundred Thousand Dollars ($500,000.00), or imprisoned not more than five (5) years, or both.
  3. Any prosecutions for tax evasion as described in this section shall be begun within six (6) years next after the statutory due date for the taxes in issue.

HISTORY: Laws, 1986, ch. 500, § 5; Laws, 1992, ch. 401, § 1; Laws, 2004, ch. 352, § 2; Laws, 2004, ch. 595, § 14; Laws, 2009, ch. 492, § 37, eff from and after July 1, 2010.

Joint Legislative Committee Note —

Section 2 of ch. 352 Laws of 2004, effective from and after July 1, 2004 (approved April 19, 2004), amended this section. Section 14 of ch. 595, Laws of 2004, effective from and after July 1, 2004 (approved May 27, 2004), also amended this section. As set out above, this section reflects the language of Section 14 of ch. 595, Laws of 2004, pursuant to Section 1-3-79, which provides that whenever the same section of law is amended by different bills during the same legislative session, and the effective dates of the amendments are the same, the amendment with the latest approval date shall supersede all other amendments to the same section approved on an earlier date.

Editor’s Notes —

Laws of 2009, ch. 492, § 146 provides:

“SECTION 146. Section 145 of this act shall take effect and be in force from and after July 1, 2009, and the remainder of this act shall take effect and be in force from and after July 1, 2010.”

Section 27-3-4 provides that the term “State Tax Commission” shall mean “Department of Revenue.”

Laws of 2004, ch. 352, § 3, effective July 1, 2004, provides:

“SECTION 3. The Attorney General is authorized to promulgate any necessary rules and regulations to carry out the provisions of this act.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The first 2004 amendment (ch. 352) deleted former (1) and redesignated the remaining subdivisions accordingly; and rewrote present (1).

The second 2004 amendment (ch. 595) rewrote the section.

The 2009 amendment, effective July 1, 2010, inserted “or the Department of Revenue” in (2).

Cross References —

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any felony violation, see §99-19-73.

RESEARCH REFERENCES

ALR.

Defamation: Actionability of accusation or imputation of tax evasion. 32 A.L.R.3d 1427.

Constitutional provision against imprisonment for debt as applicable to nonpayment of tax. 48 A.L.R.3d 1324.

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 712 et seq. (obligation to pay and manner of payment).

13 Am. Jur. Trials, Defending Tax Evasion Cases §§ 1-74.

CJS.

85 C.J.S., Taxation § 1228 et seq.

Law Reviews.

1989 Mississippi Supreme Court Review: Statutory Interpretation. 59 Miss. L. J. 876, Winter, 1989.

JUDICIAL DECISIONS

1. In general.

Substantial evidence existed to support defendant’s conviction for tax evasion, despite defendant’s contention that he was disinterested in his candy-making business. Defendant had established a wide network of vendors, and his daughters-in-law testified that defendant would beat them if he felt that they did not bring home enough in proceeds. King v. State, 897 So. 2d 981, 2004 Miss. App. LEXIS 689 (Miss. Ct. App. 2004), cert. denied, 896 So. 2d 373, 2005 Miss. LEXIS 224 (Miss. 2005).

Convictions and sentences for attempting to evade payment of personal income tax were affirmed because (1) there was sufficient evidence, in the form of testimony from three Mississippi State Tax Commission employees, for the jury to find that defendant committed the crime, thus, the trial court did not commit error by denying defendant’s motion for directed verdict; (2) during the jury instruction, the trial court properly denied a jury instruction that improperly commented on the evidence and properly denied two instructions regarding willfulness as there was no evidence to support them; and (3) it was not an abuse of discretion for the trial judge to impose on defendant the maximum sentence of five years for the felony counts because the sentence imposed was within the statutory limits. Salman v. State, 2004 Miss. App. LEXIS 72 (Miss. Ct. App. Feb. 3, 2004), cert. denied, 882 So. 2d 234, 2004 Miss. LEXIS 993 (Miss. 2004).

Section27-3-79(2), which declares unlawful wilful attempts “to evade or defeat any tax imposed by the State Tax Commission” [emphasis added], was enforceable against a defendant who allegedly wilfully evaded the payment of retail sales tax, even though the State Tax Commission has no power to impose or levy a tax and “imposed” does not mean the same thing as “collect.” No reasonable person could read §27-3-79(2) in conjunction with the sales tax statutes and those creating and empowering the Commission (and, as well, the general title in the Mississippi Code regarding taxation) and not know that post-July 1, 1986, wilful attempts to evade collection and payment of the required sales taxes was unlawful and rendered the defendant amenable to prosecution therefor. State v. Burnham, 546 So. 2d 690, 1989 Miss. LEXIS 316 (Miss. 1989).

§ 27-3-80. Creation of task force to facilitate investigation and prosecution of drug trafficking kingpins regarding tax evasion and other crimes; reporting and determination of possible violations of law; employment of criminal investigator; confidentiality of information; definitions.

  1. The Attorney General, the Department of Revenue, the Department of Public Safety and the Bureau of Narcotics shall create a task force to facilitate the transfer of information from law enforcement agencies to the Attorney General indicating that an individual is a drug trafficking kingpin, is laundering money received from drug trafficking and is likely evading the income reporting requirements of state law. The Attorney General shall examine all relevant information to determine the probability that such violations of law exist. The Attorney General may enlist the aid of any other law enforcement agency in the state in an investigation under this section. If the Attorney General determines that tax evasion is probably occurring, he shall forward the information to the Department of Revenue with a request that the Department of Revenue perform a criminal tax evasion investigation. The Department of Revenue shall report its preliminary findings to the Attorney General within one hundred twenty (120) days after receiving the information.
  2. If the report of the Department of Revenue to the Attorney General indicates that the individual who is the subject of the investigation has failed to report income as required by law and such failure constitutes a criminal violation, the Attorney General is authorized to prosecute the individual for criminal tax violations. The Attorney General is authorized to file an ex parte petition for release of tax information to the Bureau of Narcotics for presentation to appropriate state or federal prosecutors for the prosecution of federal tax offenses or other applicable offenses.
  3. Subject to available funding, the Department of Revenue is authorized to employ a criminal investigator to carry out the investigative and reporting requirements of this section.
  4. Any information received by the Attorney General, the Department of Revenue, the Bureau of Narcotics or other law enforcement agency shall be confidential except to the extent that disclosure is necessary to pursue tax evasion or other criminal tax charges or unless a proper judicial order is obtained. Information received under this section is exempt from the Mississippi Public Records Act of 1983.
  5. As used in this section:
    1. “Drug trafficking kingpin” means an individual who directs or participates in directing the illegal activities of a kingpin organization.
    2. “Kingpin organization” means a group of individuals, operating as a group either formally or informally, who sell, transport, manufacture and/or deliver controlled substances in felony violation of the Uniform Controlled Substances Law. To qualify as a kingpin organization, the group would either have to distribute major quantities of controlled substances, or their trafficking activities would have to occur in or affect more than one (1) circuit court district.

HISTORY: Laws, 2004, ch. 352, § 1; Laws, 2009, ch. 492, § 38, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 146 provides:

“SECTION 146. Section 145 of this act shall take effect and be in force from and after July 1, 2009, and the remainder of this act shall take effect and be in force from and after July 1, 2010.”

Laws of 2004, ch. 352, § 3, effective July 1, 2004, provides:

“SECTION 3. The Attorney General is authorized to promulgate any necessary rules and regulations to carry out the provisions of this act.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2010, substituted “Department of Revenue” for “State Tax Commission” throughout the section.

Cross References —

Mississippi Public Records Act of 1983, see §25-61-1 et seq.

Uniform Controlled Substances Law, see §41-29-101 et seq.

§ 27-3-81. Required payment of taxes, when liability exceeds certain sum, by wire transfer or other means making funds immediately available; penalty and interest.

The Department of Revenue may require, consistent with the cash management policies of the State Treasurer, that any person owing Twenty Thousand Dollars ($20,000.00) or more in connection with any return, report or other document to be filed with the Department of Revenue shall pay any such tax liability to the state no later than the date such payment is required by law to be made in funds which are immediately available to the state on the date of payment. Payment in immediately available funds may be made by wire transfers of funds through the Federal Reserve System or by any other means established by the Department of Revenue, with the approval of the State Treasurer, which ensures availability of such funds to the state on the date of payment. Evidence of such payment shall be furnished to the Department of Revenue on or before the due date of the tax as established by law. Failure to timely make such payment in immediately available funds or failure to provide such evidence of payment in a timely manner shall subject the taxpayer to penalty and interest as provided by law for delinquent or deficient tax payments. If payment is timely made in other than immediately available funds, penalty and interest shall be added to the amount of tax due from the due date of the tax payment to the date that the funds for the tax payment become available to the state.

HISTORY: Laws, 1993, ch. 364, § 1; Laws, 2009, ch. 492, § 39, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 146 provides:

“SECTION 146. Section 145 of this act shall take effect and be in force from and after July 1, 2009, and the remainder of this act shall take effect and be in force from and after July 1, 2010.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2010, substituted “Department of Revenue” for “State Tax Commission” throughout the section.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 721 (medium of payment).

CJS.

85 C.J.S., Taxation §§ 1160-1162.

§ 27-3-83. Regulation of manner and method of filing of tax returns and other tax documents and information submitted to Department of Revenue; electronic filing mandate for certain taxpayers; exception; alternative forms of signature; effect of electronic or paper reproduction of form or document; penalties for violations of regulations; signing document filed with department is swearing under oath that all information provided is true and correct; release of information to authorized individuals.

  1. The Commissioner of Revenue may specify by rule or regulation the manner and method, either manually or electronically, by which tax returns, supporting schedules, information returns, applications for permits, licenses or titles, powers of attorney, review board appeal petitions, and other documents and information may be filed with the Department of Revenue. The commissioner may require certain taxpayers to submit any or all tax returns, schedules or other documents and information electronically; however, the commissioner shall not require the submission of returns, schedules or other documents and information electronically by taxpayers that do not have the capability to make the submissions electronically.
  2. The Commissioner of Revenue may specify by rule or regulation alternative forms of electronic signature that may be allowed or required on tax returns and other documents. Such an electronic signature shall have the same legal effect as that of a manual signature.
  3. An electronic or paper reproduction of a form or document, or the reproduction of the information placed on computer storage devices by electronic means, shall be deemed to be an original of the form or document for all purposes and is admissible in evidence without further foundation in all courts and administrative hearings if the following certification by the Commissioner of Revenue, along with his official seal, is affixed to the reproduction:

    The Commissioner of Revenue, official custodian of all records of the Department of Revenue, hereby certifies this document is a true reproduction of the information contained in the official records of this agency.

  4. If a person fails to comply with the rules and regulations promulgated by the commissioner under the provisions of subsection (1) or (2) of this section; fails to comply with any electronic filing mandate; fails to complete any return, supporting schedule, information return or other document or fails to remit any required schedule or additional information, the commissioner may impose a penalty of Twenty-five Dollars ($25.00) for the first instance of noncompliance and Five Hundred Dollars ($500.00) for each additional instance of noncompliance. Any penalty imposed under this section shall be collected in the same manner as that set forth for the collection of penalties under the Mississippi Sales Tax Law, being Section 27-65-1 et seq.
  5. By manually signing or affixing an electronic signature to a document that may be filed with the department, the person signing the document or affixing the electronic signature to the document is swearing under oath that all information contained in the document is true and correct and that he or she has the same authority to sign the document or affix the electronic signature to the document as the person filing the document or as the duly authorized representative of the person or entity for whom the document is being filed. Should the person signing or affixing an electronic signature to a document filed with the Department of Revenue knowingly submit information in the document that is false or sign or affix an electronic signature to the document on the behalf of another person or entity without the authority to do so, he or she shall be guilty of perjury and, upon conviction, shall be punished by imprisonment in the State Penitentiary for a term not exceeding ten (10) years.
  6. Notwithstanding the confidentiality of the information and documents in its possession, the Department of Revenue may release any information or a copy of any document in its possession and custody to any person designated to receive the information or document in a power of attorney or other document authorizing the release of the information or document which has been properly executed by the person or the duly authorized representative of the entity to whom the information or document pertains and where the authorization has not expired, been revoked, cancelled or otherwise rendered ineffective by death or other circumstances. The Department of Revenue may require the prepayment of the cost of the production of such information or records. The Department of Revenue retains the right to deny the release of information and documents for good cause, including, but not limited to, interference with its operation or with an ongoing tax, criminal, permit or regulatory investigation or prosecution, and the possible violation of any federal law, state law or exchange agreement with the Internal Revenue Service, other federal agency, another state agency or the revenue department of another state.

HISTORY: Laws, 1995, ch. 365, § 1; Laws, 2009, ch. 492, § 40; Laws, 2010, ch. 323, § 2; Laws, 2012, ch. 566, § 1, eff from and after July 1, 2012.

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected two typographical errors in subsection (4). The word “subsections” was changed to “subsection” following “promulgated by the commission under the provisions of” in the first sentence. The word “Sections” was changed to “Section” preceding “27-65-1 et seq” in the last sentence. The Joint Committee ratified the correction at its May 31, 2006, meeting.

Editor’s Notes —

Laws of 2012, ch. 566, § 10, provides:

“SECTION 10. Sections 8 and 9 of this act shall take effect and be in force from and after its passage [May 23, 2012], and the remaining sections of this act shall take effect and be in force from and after July 1, 2012.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2010, substituted “Commissioner of Revenue” for “State Tax Commission,” for “Tax Commission,” for “Chairman of the Tax Commission,” and for “Chairman of the Mississippi State Tax Commission”’ substituted “Department of Revenue” for “commission” in (1) and for “Mississippi State Tax Commission” in the certification language in (3); and substituted “commissioner” for “commission” in (4).

The 2010 amendment, in (1), inserted “either manually or electronically” and “supporting schedules, information returns” in the first sentence, and substituted the present last sentence for the former last sentence, which read: “Such filings may be accomplished by submitting the forms or documents manually or by submitting them electronically”; and in the first sentence in (4), inserted “fails to comply with any electronic filing mandate; fails to complete any return, supporting schedule, information return or other tax document or fails to remit any required schedule or additional information,” substituted “the first instance of noncompliance” for “each instance of noncompliance” and added “and Five Hundred Dollars ($500.00) for each additional instance of noncompliance.”

The 2012 amendment rewrote (1) and (2); added (5) and (6); and made a minor stylistic change.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation, § 494 et seq.

CJS.

55 C.J.S., Mandamus § 167.

85 C.J.S., Taxation §§ 1429-1432.

JUDICIAL DECISIONS

1. Notice sufficient.

Because the evidence in the record supported the chancery court’s determination that the Mississippi Department of Revenue (MDOR) complied with the statute’s notice requirements for assessments on unfiled tax returns, the taxpayer did not lack proper notice of the assessments; the MDOR provided a copy of electronic records to establish that it issued one tax assessment by regular mail, and it provided proof that it issued another assessment by regular mail. Williams v. Morgan, 201 So.3d 1073, 2016 Miss. App. LEXIS 578 (Miss. Ct. App. 2016).

There was no abuse of discretion in the chancery court’s finding that the Mississippi Department of Revenue (MDOR) provided sufficient notice to the taxpayer of his tax assessments because the MDOR presented sufficient proof of the taxpayer’s receipt of the tax assessments; the MDOR presented the chancellor with a copy of electronically recorded information documenting the taxpayer’s receipt of the certified-mail notices. Williams v. Morgan, 201 So.3d 1073, 2016 Miss. App. LEXIS 578 (Miss. Ct. App. 2016).

Chapter 4. Board of Tax Appeals

§ 27-4-1. Board of Tax Appeals; appointment, qualifications, terms of office, oath, bond, removal from office, and compensation of members.

  1. The Board of Tax Appeals is established as an independent agency which shall not in any way be subject to the supervision or control of the Department of Revenue.
  2. The Board of Tax Appeals shall consist of three (3) members: a chairman and two (2) associate members.Except as provided in subsection (5) of this section, the chairman and associate members shall be appointed by the Governor with the advice and consent of the Senate.Each member of the board shall be a qualified elector, shall have at least a bachelor’s degree from an accredited college or university, and shall possess a special knowledge of taxation and revenue in the State of Mississippi.The members of the Board of Tax Appeals, while holding office, shall not engage in any other occupation or business interfering with or inconsistent with their official duties on the board.
  3. The initial term of the Chairman of the Board of Tax Appeals shall begin on July 1, 2010, and expire on June 30, 2016.The initial term of one (1) associate member of the board shall expire June 30, 2012.The initial term of the other associate member shall expire June 30, 2014.Upon the expiration of the initial terms, the term of office of each member shall be for six (6) years, or until his successor is appointed and qualified.The Governor shall include in his appointment of the chairman and associate members the expiration date of each appointment.Vacancies shall be filled by the Governor for the unexpired portion of the term in which the vacancy occurs.
  4. No person appointed by the Governor to the Board of Tax Appeals shall be eligible to take office unless his name shall have been submitted to the Mississippi Senate for its advice and consent at least thirty (30) days prior to the scheduled adjournment of the regular session of the Legislature being held in the calendar year in which the term of the office of the incumbent shall expire; however, if for any reason an appointment is not given the advice and consent of the Mississippi Senate prior to the adjournment of such regular session, the Governor may submit another appointment at any time to the Mississippi Senate for its advice and consent at a regular or extraordinary session of the Legislature. The foregoing prohibition shall not apply when a vacancy shall occur by death or resignation of the incumbent.
  5. On July 1, 2010, the Associate Commissioner of the State Tax Commission whose appointment as associate commissioner has an expiration date of June 30, 2012, shall fill the position of the associate member of the Board of Tax Appeals whose term expires on June 30, 2012.On July 1, 2010, the Associate Commissioner of the State Tax Commission whose appointment as associate commissioner has an expiration date of June 30, 2014, shall fill the position of the associate member of the Board of Tax Appeals whose term expires on June 30, 2014. This change of positions from an Associate Commissioner of the State Tax Commission to an associate member of the Board of Tax Appeals shall be treated as a continuation of the same appointment without the need for an additional appointment by the Governor or the advice and consent of the Senate.
  6. Each member of the Board of Tax Appeals shall, before entering upon the discharge of the duties of his office, take and subscribe to the oath of office prescribed by the Constitution and shall file the oath in the Office of the Secretary of State, and each member, including the chairman, shall execute a bond in some surety company authorized to do business in the state, to be approved by the Governor, and filed in the Office of the Secretary of State in the penal sum of Fifty Thousand Dollars ($50,000.00), conditioned for the faithful and impartial discharge of the duties of his office.The premium on the bonds shall be paid as provided by law out of funds appropriated to the Board of Tax Appeals.
  7. The members of the Board of Tax Appeals are not subject to removal from office other than by impeachment or by removal from office as provided for under Section 25-5-1, except that in addition to such impeachment and removal, a member of the Board of Tax Appeals may also be removed from office for a criminal conviction for violating the Internal Revenue Code.
  8. It is the duty of the Department of Finance and Administration to provide suitable and adequate quarters and equipment for the Board of Tax Appeals, for the executive director and employees of the board and for filing their records, books and papers.
  9. The members of the Board of Tax Appeals shall receive an annual salary fixed by the State Personnel Board.The actual traveling expenses of the board members, the executive director of the board and the employees of the board incurred in the performance of their official duties shall be allowed, and such salaries and expenses shall be payable out of funds appropriated for the expenses of the Board of Tax Appeals.

HISTORY: Laws, 2009, ch. 492, § 1, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 146 provides:

“SECTION 146. Section 145 of this act shall take effect and be in force from and after July 1, 2009, and the remainder of this act shall take effect and be in force from and after July 1, 2010.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

§ 27-4-3. Powers, duties and jurisdiction of the Board of Tax Appeals.

  1. The Board of Tax Appeals shall have the following powers and duties:
    1. To adopt, amend or repeal those rules or regulations necessary to implement the duties assigned to the board.
    2. To have jurisdiction over all administrative appeals to the board from decisions of the review board and administrative hearing officers of the Department of Revenue under Sections 27-77-5, 27-77-9, 27-77-11 and 27-77-12, to arrange the time and place of the hearing on any such appeal, and where required, to arrange for any evidence presented to the board at such hearing to be transcribed or otherwise preserved for purposes of making a record of the hearing.
    3. To have jurisdiction over all administrative appeals regarding certain decisions and actions by the Department of Revenue under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., and under the Mississippi Native Wine Law of 1976, Section 67-5-1 et seq., as provided for under Section 67-1-72, to arrange the time and place of the hearing on any such appeal and to arrange for any evidence presented to the board at such hearing to be transcribed or otherwise preserved for purposes of making a record of the hearing.
    4. To have jurisdiction over all administrative appeals under Sections 27-33-37 and 27-33-41 to the board from decisions of the Department of Revenue to deny an objection of a board of supervisors to the rejection by the Department of Revenue of an application for homestead exemption and to arrange the time and place of the hearing on any such appeal.
    5. To have jurisdiction over all administrative appeals under Section 27-35-113 to the board from the decision of the Department of Revenue regarding its examination of the recapitulations of the assessment rolls of a county and to arrange the time and place of the hearing on any such appeal.
    6. To have jurisdiction to hear any objection to an assessment by the Department of Revenue pursuant to Section 27-35-311, 27-35-517 or 27-35-703 and to arrange the time and place of the hearing on any such objection.
    7. To perform all other duties which are now or may hereafter be imposed upon the board by law.
    8. To obtain, review, receive into evidence and/or otherwise examine and consider applications, returns, reports and any particulars set forth or disclosed in any application report or return required on any taxes collected by reports received by the Department of Revenue and any other documents and information received, generated and/or maintained by the Department of Revenue. The authority of the board under this paragraph is not barred or otherwise restricted by the confidentiality of such documents and information under Sections 27-3-73, 27-7-83, 27-13-57 and/or 27-65-81, and the disclosure of such documents and information to the board shall be an exception to the prohibition on disclosure of such documents and information contained in Sections 27-3-73, 27-7-83, 27-13-57 and/or 27-65-81.
  2. Each member of the board is empowered to administer and certify oaths.
  3. Each member of the board is empowered to perform all other duties which are now or may hereafter be imposed on him by law.

HISTORY: Laws, 2009, ch. 492, § 2; Laws, 2010, ch. 388, § 1, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2010 amendment added (1)(h).

§ 27-4-5. Executive director of the Board of Tax Appeals; qualifications, powers, duties and responsibilities; removal from office.

  1. Except as provided in subsection (7) of this section, the Chairman of the Board of Tax Appeals shall appoint an executive director of the board who will serve at the will and pleasure of the chairman, but the executive director is subject to removal from office as provided for under Section 25-5-1; however, the executive director may also be removed from office for a criminal conviction for violating the Internal Revenue Code.
  2. The executive director shall be admitted to practice law in this state and have a familiarity with the tax appeals process sufficient to fulfill the duties of the office of executive director. The salary of the executive director shall be set by the State Personnel Board. The executive director shall devote full time to the duties assigned to him by the board and/or its chairman.
  3. The Executive Director of the Board of Tax Appeals shall keep the minutes of the board and make a record of all official orders, findings and acts of the board. The executive director shall file and preserve as a record, all papers, exhibits and documents, filed with the board in any proceeding before it, and shall perform such other duties as the chairman of the board may direct. He shall certify copies of such records as are in his custody, and such copies, when so certified, shall be accepted in all matters equally and in like manner as the original.
  4. The Executive Director of the Board of Tax Appeals shall direct and supervise the preparation of any record of a hearing before the Board of Tax Appeals to be filed in any court of the state.
  5. The Executive Director of the Board of Tax Appeals is hereby empowered to employ clerical personnel, stenographers and such other assistants and/or attorneys as he may deem necessary for the proper discharge of his duties and the duties of the Board of Tax Appeals.
  6. The Executive Director of the Board of Tax Appeals shall also have the following powers:
    1. To supervise and direct all administrative and technical activities of the Board of Tax Appeals;
    2. To make, execute and effectuate any and all agreements or contracts, including contracts for the purchase of goods and services, as are necessary;
    3. To enter into long-term or multiyear leases of real property with other state agencies;
    4. To perform such other acts he deems necessary to carry out the duties assigned to him by the Chairman of the Board of Tax Appeals or imposed on him by law.
  7. On July 1, 2010, the person who immediately prior to that date held the position of Secretary of the State Tax Commission shall fill the position of the Executive Director of the Board of Tax Appeals. This change of positions from the Secretary of the State Tax Commission to the Executive Director of the Board of Tax Appeals shall be treated as a continuation of the same position with the position being transferred from the State Tax Commission to the Board of Tax Appeals with the effective date of such transfer being July 1, 2010. Upon assuming the position of the Executive Director of the Board of Tax Appeals on July 1, 2010, this person, who had previously been Secretary of the State Tax Commission, shall serve in the position of Executive Director of the Board of Tax Appeals at the will and pleasure of the Chairman of the Board of Tax Appeals and will be subject to removal from that position as set out in subsection (1) of this section.
  8. Since the Board of Tax Appeals is the successor to the three-member State Tax Commission in regard to administrative appeals, the Secretary of the State Tax Commission shall take with him, when he assumes the position of the Executive Director of the Board of Tax Appeals, all minutes and orders of the three-member State Tax Commission and all papers, exhibits and documents filed with the three-member State Tax Commission that had been previously preserved as a record of that body by the Secretary of the State Tax Commission and shall continue to preserve these minutes, orders and records of the three-member State Tax Commission in accordance with any record retention schedule established for such records. He shall continue to perform any other duties and responsibilities of the Secretary of the State Tax Commission in regard to these minutes, orders and records, including, but not limited to, certifying copies of such records, and such copies, when so certified, shall be accepted in all matters equally and in like manner as the original.

HISTORY: Laws, 2009, ch. 492, § 3, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 146 provides:

“SECTION 146. Section 145 of this act shall take effect and be in force from and after July 1, 2009, and the remainder of this act shall take effect and be in force from and after July 1, 2010.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

§ 27-4-7. Board of Tax Appeals seal.

The Board of Tax Appeals shall have a seal which shall be in the form of a circle with the image of an eagle in the center and around the margin the words: “Mississippi Board of Tax Appeals,” and under the image of the eagle the word: “Official.” The seal, in the discretion of the executive director of the board, may be of a raised or engraved design or printed. The Executive Director of the Board of Tax Appeals shall affix the seal prescribed herein to every document where it is required by law, and to every certificate and other official paper executed by him or the board where necessary or proper. All documents authenticated with the seal and signed by the executive director shall be received as evidence in all courts, investigations and proceedings authorized by law, and may be recorded in the same manner and with like effect as a deed. All copies of papers in the office of the board, certified by him and authenticated by the seal, shall be accepted in all matters equally and in like manner as the original.

HISTORY: Laws, 2009, ch. 492, § 4, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 146 provides:

“SECTION 146. Section 145 of this act shall take effect and be in force from and after July 1, 2009, and the remainder of this act shall take effect and be in force from and after July 1, 2010.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

§ 27-4-9. Meetings; quorum.

The Board of Tax Appeals shall meet at least one (1) day in each month, or more frequently if called by the chairman of the board, at such place as may be designated by the chairman, for the purpose of hearing and considering matters necessary to facilitate the performance of its duties. Any two (2) members of the board shall constitute a quorum, and if two (2) members be unavoidably absent, such fact shall be noted on the minutes and all matters for consideration shall be continued to the next meeting.

HISTORY: Laws, 2009, ch. 492, § 5, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 146 provides:

“SECTION 146. Section 145 of this act shall take effect and be in force from and after July 1, 2009, and the remainder of this act shall take effect and be in force from and after July 1, 2010.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Chapter 5. Motor Vehicle Comptroller

General Provisions [Repealed]

§§ 27-5-1 through 27-5-21. Repealed.

Repealed by Laws of 1980, ch. 561, § 42, eff from and after July 2, 1980.

§§27-5-1 through27-5-21. [Codes, 1942, §§ 10008-01 to 10010, 10012; Laws, 1936, ch. 162; Laws, 1938, chs. 144, 155; Laws, 1946, ch. 237, §§ 1-3,6,8,11,20; Laws, 1946, ch. 372, § 4; Laws, 1948, ch. 321, §§ 2,4,7,9; Laws, 1948, ch. 323, §§ 1-6; Laws, 1952, ch. 344, §§ 1,2,5-10, 12; Laws, 1956, ch. 385; Laws, 1958, ch. 490, §§ 1,2; Laws, 1960, ch. 418, §§ 1-3; Laws, 1966, ch. 445, §§ 35-37]

Editor’s Notes —

Former §§27-5-1 through27-5-21 pertained to the motor vehicle comptroller whose functions were transferred to the State Tax Commission, now the Department on Revenue (see §27-5-151 et seq).

§ 27-5-22. Repealed.

Repealed by Laws of 1984, ch. 478, § 34, eff from and after July 1, 1984.

[En Laws, 1979, ch. 417, § 8]

Editor’s Notes —

Former §27-5-22 related to certain tax collection and disbursement procedures of the State Tax Commission, now the Department of Revenue.

§§ 27-5-23 through 27-5-35. Repealed.

Repealed by Laws of 1980, ch. 561, § 42, eff from and after July 2, 1980.

§§27-5-23 through §27-5-35. [Codes, 1942, §§ 10008-11, 10008-17 to 10008-22; Laws, 1946, ch. 237, §§ 4,12,16-19; Laws, 1948, ch. 321, §§ 12-14; Laws, 1950, ch. 485, § 3; Laws, 1950, ch. 487, § 4; Laws, 1952, ch. 344, §§ 11,17-22; Laws, 1971, ch. 410, § 1]

Editor’s Notes —

Former §§27-5-23 through27-5-35 pertained to the motor vehicle comptroller whose functions were transferred to the State Tax Commission, now the Department of Revenue (see §27-5-151 et seq.)

Inspection Stations

§ 27-5-71. Definition of inspection station.

The term “inspection station” as used in Sections 27-5-71 through 27-5-77, Mississippi Code of 1972, shall be deemed to mean and include establishments, either permanent or of a temporary nature, set up adjacent to or near any highway, road, street or other way or place of vehicular travel within the State of Mississippi, for the purpose of aiding in the enforcement and administration of the laws of this state with reference to the levying and collection of taxes on gasoline, oil and other petroleum products; the laws relating to the grades, standards and specifications of gasoline, oil and other petroleum products; the laws relating to the levying and collection of motor vehicle privilege license taxes or other motor vehicle taxes; the laws relating to the size and weight of vehicles operating or to be operated on the roads, streets or highways of this state or with reference to other physical qualifications of any vehicle to be operated on such roads, streets or highways; laws with reference to the nature and extent of any cargo being or to be transported over the roads, streets or highways of this state; the laws with reference to the fitness of a driver or operator of any vehicle which is being or is to be operated over the roads, streets or highways of this state; and laws with reference to the inspection of any vehicle, driver or operator, or cargo when the roads, streets or highways of this state are being or are to be traversed.

HISTORY: Codes, 1942, § 10008-14; Laws, 1946, ch. 372, § 3; Laws, 1948, ch. 325, § 2; Laws, 1952, ch. 344, § 14; Laws, 1992, ch. 496, § 15, eff from and after July 1, 1992.

Cross References —

Duty of inspection station employees to enforce the laws mentioned in this section, see §27-5-75.

RESEARCH REFERENCES

ALR.

Authority of Public Official, Whose Duties or Functions Generally Do Not Entail Traffic Stops, To Effectuate Traffic Stop of Vehicle. 18 A.L.R.6th 519.

§ 27-5-73. Construction of inspection stations.

The Mississippi Department of Transportation is hereby authorized and directed to establish and maintain inspection stations adjacent to or near such highways as it may deem necessary and desirable, and at such locations as it may deem necessary. At least forty (40) of the inspection stations, when established, shall be kept open twenty-four (24) hours per day, seven (7) days per week, unless the transportation department determines that adequate enforcement can be maintained by reducing the number of hours that a particular inspection station should remain open. Such inspection stations may be established upon existing rights-of-way or upon additional rights-of-way if it be deemed necessary by the transportation department to acquire such rights-of-way. Necessary driveways shall be constructed across such rights-of-way to the inspection stations and, if necessary, drive-out spaces on the opposite side of the highway from the inspection stations. All inspection stations shall be so located and all drive-outs established and maintained in such a manner that it shall not be necessary for any vehicle to stop with any portion of the vehicle on or within five (5) feet of the paved or traveled portion of the highway. When any inspection station is required to be constructed or reconstructed, the transportation department shall construct the inspection station area with its own forces or by contract.

HISTORY: Codes, 1942, § 10008-13; Laws, 1946, ch. 372, § 3; Laws, 1948, ch. 325, § 3; Laws, 1950, ch. 485, § 1; Laws, 1952, ch. 344, § 13; Laws, 1970, ch. 495, § 1, 1981, ch. 366, § 8; Laws, 1992, ch. 496, § 16, eff from and after July 1, 1992.

Cross References —

Trip permits for common and contract carriers, see §27-19-79.

Common and contract carriers stopping at inspection stations, see §27-19-93.

Gasoline carriers stopping at inspection stations, see §27-55-57.

JUDICIAL DECISIONS

1. In general.

Taking of property alongside a highway for the purpose of constructing a weighing scale to enforce the regulations regarding weights of loads and vehicles is within the contemplation of the eminent domain statutes. Roberts v. Mississippi State Highway Com., 309 So. 2d 156, 1975 Miss. LEXIS 1864 (Miss. 1975).

§ 27-5-75. Duties of employees; uniforms; bearing of arms; mandatory retirement.

All employees upon duty at any such inspection station shall have the authority, and it shall be their duty, to enforce the provisions of all laws mentioned in Section 27-5-71, and in the performance of their duties such employees shall have the right to bear arms, and shall have the authority to make arrests and hold and impound any vehicle which is being operated in violation of any of the truck weight and/or privilege tax laws administered by the State Tax Commission specified in Section 27-5-71.

The field inspectors shall also have the right to bear arms while in the performance of their official duties.

All inspection station employees and all field inspectors employed by the State Tax Commission shall wear uniforms furnished by the State Tax Commission while in performance of their official duties.

From and after July 1, 1985, all inspection station employees and all field inspectors who attain the age of sixty-two (62) years on or before June 30, 1986, and those who attain the age of sixty (60) years thereafter shall be retired forthwith.

HISTORY: Codes, 1942, § 10008-15; Laws, 1946, ch. 372, § 3; Laws, 1948, ch. 325, § 8; Laws, 1952, ch. 344, § 15; Laws, 1974, ch. 376; Laws, 1984, ch. 518, § 1; Laws, 1984, 1st Ex Sess, ch. 28, § 1; Laws, 1985, ch. 504, § 5, eff from and after July 1, 1985.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the “Department of Revenue.”

Laws of 1984, ch. 518, § 5, provides as follows:

“SECTION 5. (1) Nothing in Section 27-5-75 or 49-1-15 shall be construed to require employees who were hired prior to July 1, 1985, to retire prior to attaining the age of sixty-five (65) years unless, after attaining the age of sixty-two (62) years on or before June 30, 1986, and those who attain the age of sixty (60) years thereafter, they have completed four (4) years of creditable service for purposes of the Public Employees’ Retirement System, at which time they shall be retired forthwith.

“(2) Nothing in Section 27-5-75 or 49-1-15 shall be construed to prevent the State Tax Commission or the Mississippi Department of Wildlife Conservation from operating under an interim retirement policy until June 30, 1985, provided that said policy conforms with the provisions of The Age Discrimination In Employment Act of 1967, 29 U.S.C., Sections 621 et seq., including Section 623(f) thereof.

“(3) No inspection station employee or field inspector employed by the State Tax Commission, or conservation officer employed in the Bureau of Fisheries and Wildlife, shall be dismissed prior to July 1, 1985, solely because of his age, if said employee has not reached the age of seventy (70) years.” (Amended, Laws, 1984, 1st Extra Sess., ch 28, § 3; 1985, ch. 504, § 7).”

Cross References —

Prohibition of gifts to inspectors, see §27-19-125.

RESEARCH REFERENCES

ALR.

Authority of Public Official, Whose Duties or Functions Generally Do Not Entail Traffic Stops, To Effectuate Traffic Stop of Vehicle. 18 A.L.R.6th 519.

JUDICIAL DECISIONS

1. In general.

Officers at a vehicle inspection station had the authority to administer field sobriety tests to the defendant truck driver, to arrest him for driving while impaired by drugs, and to arrest him after finding illegal drugs in his truck during a valid vehicle inspection. Edwards v. State, 795 So. 2d 554, 2001 Miss. App. LEXIS 241 (Miss. Ct. App. 2001).

In challenge to mandatory retirement provisions of §27-5-75, employer may not rely on health and fitness qualifications to retire older officers if it does not seek to maintain minimum levels of these qualifications among younger officers; in this case, although trainees are required to provide extensive physician’s certification form, actual practice indicates that there is no commitment to maintain or enforce specific and detailed qualifications contained in that form, and thus State Tax Commission failed to establish bona fide occupational qualification justifying mandatory retirement. EEOC v. Mississippi State Tax Com., 848 F.2d 526, 1988 U.S. App. LEXIS 9238 (5th Cir. Miss. 1988).

§ 27-5-77. Penalties.

If any owner, operator or driver of any carrier of property having a gross vehicle weight in excess of ten thousand (10,000) pounds shall willfully fail or refuse to stop at any inspection station and submit to an inspection or if any owner, operator or driver of any other vehicle which is required by any law or by any rule or regulation of the Mississippi Department of Transportation or State Tax Commission to stop at any inspection station and submit to an inspection shall willfully fail or refuse so to do, then such person shall be guilty of a misdemeanor and, upon conviction, shall be punished by a fine of not more than One Thousand Dollars ($1,000.00), or by confinement in the county jail for not more than thirty (30) days, or by both such fine and jail sentence, in addition to any other penalty or assessment as provided by law.

HISTORY: Codes, 1942, § 10008-16; Laws, 1946, ch. 372, § 3; Laws, 1948, ch. 325, § 9; Laws, 1952, ch. 344, § 16; Laws, 1992, ch. 496, § 17; Laws, 1994, ch. 382, § 1, eff from and after July 1, 1994.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the “Department of Revenue.”

Cross References —

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

Apportionment of Taxes

§ 27-5-101. Apportionment of tax by the State Tax Commission.

[With regard to any county which is exempt from the provisions of Section 19-2-3, this section shall read as follows:]

Unless otherwise provided in this section, on or before the fifteenth day of each month, all gasoline, diesel fuel or kerosene taxes which are levied under the laws of this state and collected during the previous month shall be paid and apportioned by the State Tax Commission as follows:

(i) Except as otherwise provided in Section 31-17-127, from the gross amount of gasoline, diesel fuel or kerosene taxes produced by the state, there shall be deducted an amount equal to one-sixth (1/6) of principal and interest certified by the State Treasurer to the State Tax Commission to be due on the next semiannual bond and interest payment date, as required under the provisions of Chapter 130, Laws of 1938, and subsequent acts authorizing the issuance of bonds payable from gasoline, diesel fuel or kerosene tax revenue on a parity with the bonds issued under authority of said Chapter 130. The State Treasurer shall certify to the State Tax Commission on or before the fifteenth day of each month the amount to be paid to the “Highway Bonds Sinking Fund” as provided by said Chapter 130, Laws of 1938, and subsequent acts authorizing the issuance of bonds payable from gasoline, diesel fuel or kerosene tax revenue, on a parity with the bonds issued under authority of said Chapter 130; and the State Tax Commission shall, on or before the twenty-fifth day of each month, pay into the State Treasury for credit to the “Highway Bonds Sinking Fund” the amount so certified to him by the State Treasurer due to be paid into such fund each month. The payments to the “Highway Bonds Sinking Fund” shall be made out of gross gasoline, diesel fuel or kerosene tax collections before deductions of any nature are considered; however, such payments shall be deducted from the allocation to the Mississippi Department of Transportation under paragraph (c) of this section.

From collections derived from the portion of the gasoline excise tax that exceeds Seven Cents (7¢) per gallon, from the portion of the tax on aviation gas under Section 27-55-11 that exceeds Six and Four-tenths Cents (6.4¢) per gallon, from the portion of the special fuel tax levied under Sections 27-55-519 and 27-55-521, at Eighteen Cents (18¢) per gallon that exceeds Ten Cents (10¢) per gallon, from the portion of the taxes levied under Section 27-55-519, at Five and Three-fourths Cents (5.75¢) per gallon that exceeds One Cent (1¢) per gallon on special fuel and Five and One-fourth Cents (5.25¢) per gallon on special fuel used as aircraft fuel, from the portion of the excise tax on compressed gas used as a motor fuel that exceeds the rate of tax in effect on June 30, 1987, and from the portion of the gasoline excise tax in excess of Seven Cents (7¢) per gallon and the diesel excise tax in excess of Ten Cents (10¢) per gallon under Section 27-61-5 there shall be deducted:

1. An amount as provided in Section 27-65-75(4) to the credit of a special fund designated as the “Office of State Aid Road Construction.”

2. An amount equal to the tax collections derived from Two Cents (2¢) per gallon of the gasoline excise tax for distribution to the State Highway Fund to be used exclusively for the construction, reconstruction and maintenance of highways of the State of Mississippi or the payment of interest and principal on bonds when specifically authorized by the Legislature for that purpose.

3. The balance shall be deposited in the State Treasury to the credit of the State Highway Fund.

Subject to the provisions that said basis of distribution shall in no wise affect adversely the amount specifically pledged in paragraph (a) of this section to be paid into the “Highway Bonds Sinking Fund,” the following shall be deducted from the amount produced by the state tax on gasoline, diesel fuel or kerosene tax collections, excluding collections derived from the portion of the gasoline excise tax that exceeds Seven Cents (7¢) per gallon, from the portion of the tax on aviation gas under Section 27-55-11 that exceeds Six and Four-tenths Cents (6.4¢) per gallon, from the portion of the special fuel tax levied under Sections 27-55-519 and 27-55-521, at Eighteen Cents (18¢) per gallon that exceeds Ten Cents (10¢) per gallon, from the portion of the taxes levied under Section 27-55-519, at Five and Three-fourths Cents (5.75¢) per gallon that exceeds One Cent (1¢) per gallon on special fuel and Five and One-fourth Cents (5.25¢) per gallon on special fuel used as aircraft fuel, from the portion of the excise tax on compressed gas used as a motor fuel that exceeds the rate of tax in effect on June 30, 1987, and from the portion of the gasoline excise tax in excess of Seven Cents (7¢) per gallon and the diesel excise tax in excess of Ten Cents (10¢) per gallon under Section 27-61-5:

Twenty percent (20%) of such amount which shall be earmarked and set aside for the construction, reconstruction and maintenance of the highways and roads of the state, provided that if such twenty percent (20%) should reduce any county to a lesser amount than that received in the fiscal year ending June 30, 1966, then such twenty percent (20%) shall be reduced to a percentage to provide that no county shall receive less than its portion for the fiscal year ending June 30, 1966;

The amount allowed as refund on gasoline or as tax credit on diesel fuel or kerosene used for agricultural, maritime, industrial, domestic, and non highway purposes;

Five percent (5%) of such amount shall be paid to the State Highway Fund;

The amount or portion thereof authorized by legislative appropriation to the Fisheries and Wildlife Fund created under Section 59-21-25;

The amount for deposit into the special aviation fund under paragraph (d) of this section; and

The remainder shall be divided on a basis of nine-fourteenths (9/14) and five-fourteenths (5/14) (being the same basis as Four and One-half Cents (4-1/2¢) and Two and One-half Cents (2-1/2¢) is to Seven Cents (7¢) on gasoline, and six and forty-three one-hundredths (6.43) and three and fifty-seven one-hundredths (3.57) is to Ten Cents (10¢) on diesel fuel or kerosene). The amount produced by the nine-fourteenths (9/14) division shall be allocated to the Transportation Department and paid into the State Treasury as provided in this section and in Section 27-5-103 and the five-fourteenths (5/14) division shall be returned to the counties of the state on the following basis:

1. In each fiscal year, each county shall be paid each month the same percentage of the monthly total to be distributed as was paid to that county during the same month in the fiscal year which ended April 9, 1960, until the county receives One Hundred Ninety Thousand Dollars ($190,000.00) in such fiscal year, at which time funds shall be distributed under the provisions of paragraph (b)(vi)4 of this section.

2. If after payments in 1 above, any county has not received a total of One Hundred Ninety Thousand Dollars ($190,000.00) at the end of the fiscal year ending June 30, 1961, and each fiscal year thereafter, then any available funds not distributed under 1 above shall be used to bring such county or counties up to One Hundred Ninety Thousand Dollars ($190,000.00) or such funds shall be divided equally among such counties not reaching One Hundred Ninety Thousand Dollars ($190,000.00) if there is not sufficient money to bring all the counties to said One Hundred Ninety Thousand Dollars ($190,000.00).

3. When a county has been paid an amount equal to the total which was paid to the same county during the fiscal year ended April 9, 1960, such county shall receive no further payments during the then current fiscal year until the last month of such current fiscal year, at which time distribution will be made under 2 above, except as set out in 4 below.

4. During the last month of the current fiscal year, should it be determined that there are funds available in excess of the amount distributed for the year under 1 and 2 above, then such excess funds shall be distributed among the various counties as follows:

One-third (1/3) of such excess to be divided equally among the counties;

One-third (1/3) of such excess to be paid to the counties in the proportion which the population of each county bears to the total population of the state according to the last federal census;

One-third (1/3) of such excess to be paid to the counties in the proportion which the number of square miles of each county bears to the total square miles in the state.

5. It is the declared purpose and intent of the Legislature that no county shall be paid less than was paid during the year ended April 9, 1960, unless the amount to be distributed to all counties in any year is less than the amount distributed to all counties during the year ended April 9, 1960.

The Municipal Aid Fund as established by Section 27-5-103 shall not participate in any portion of any funds allocated to any county hereunder over and above One Hundred Ninety Thousand Dollars ($190,000.00).

In any county having countywide road or bridge bonds, or supervisors district or district road or bridge bonds outstanding, which exceed, in the aggregate, twelve percent (12%) of the assessed valuation of the taxable property of the county or district, it shall be the duty of the board of supervisors to set aside not less than sixty percent (60%) of such county’s share or district’s share of the gasoline, diesel fuel or kerosene taxes to be used in paying the principal and interest on such road or bridge bonds as they mature.

In any county having such countywide road or bridge bonds or district road or bridge bonds outstanding which exceed, in the aggregate, eight percent (8%) of the assessed valuation of the taxable property of the county, but which do not exceed, in the aggregate, twelve percent (12%) of the assessed valuation of the taxable property of the county, it shall be the duty of the board of supervisors to set aside not less than thirty-five percent (35%) of such county’s share of the gasoline, diesel fuel or kerosene taxes to be used in paying the principal and interest of such road or bridge bonds as they mature.

In any county having such countywide road or bridge bonds or district road or bridge bonds outstanding which exceed, in the aggregate, five percent (5%) of the assessed valuation of the taxable property of the county, but which do not exceed, in the aggregate, eight percent (8%) of the assessed valuation of the taxable property of the county, it shall be the duty of the board of supervisors to set aside not less than twenty percent (20%) of such county’s share of the gasoline, diesel fuel or kerosene taxes to be used in paying the principal and interest of such road and bridge bonds as they mature.

In any county having such countywide road or bridge bonds or district road or bridge bonds outstanding which do not exceed, in the aggregate, five percent (5%) of the assessed valuation of the taxable property of the county, it shall be the duty of the board of supervisors to set aside not less than ten percent (10%) of such county’s share of the gasoline, diesel fuel or kerosene taxes to be used in paying the principal and interest on such road or bridge bonds as they mature.

The portion of any such county’s share of the gasoline, diesel fuel or kerosene taxes thus set aside for the payment of the principal and interest of road or bridge bonds, as provided for in this section, shall be used first in paying the currently maturing installments of the principal and interest of such countywide road or bridge bonds, if there be any such countywide road or bridge bonds outstanding, and secondly, in paying the currently maturing installments of principal and interest of district road or bridge bonds outstanding. It shall be the duty of the board of supervisors to pay bonds and interest maturing in each supervisors district out of the supervisors district’s share of the gasoline, diesel fuel or kerosene taxes of such district.

The remaining portion of such county’s share of the gasoline, diesel fuel or kerosene taxes, after setting aside the portion above provided for the payment of the principal and interest of bonds, shall be used in the construction and maintenance of any public highways, bridges, or culverts of the county, including the roads in special or separate road districts, in the discretion of the board of supervisors, or in paying the interest and principal of county road and bridge bonds or district road and bridge bonds, in the discretion of the board of supervisors.

In any county having no countywide road or bridge bonds or district road or bridge bonds outstanding, all such county’s share of the gasoline, diesel fuel or kerosene taxes shall be used in the construction, reconstruction, and maintenance of the public highways, bridges, or culverts of the county as the board of supervisors may determine.

In every county in which there are county road bonds or seawall or road protection bonds outstanding which were issued for the purpose of building bridges or constructing public roads or seawalls, such funds shall be used in the manner provided by law.

From the amount produced by the nine-fourteenths (9/14) division allocated to the Transportation Department, there shall be deducted:

The amount paid to the State Treasurer for the “Highway Bonds Sinking Fund” under paragraph (a) of this section;

Any amounts due counties in accordance with Section 65-33-45 which have outstanding bonds issued for seawall or road protection purposes, issued under provisions of Chapter 319, Laws of 1924, and amendments thereto;

Except as otherwise provided in Section 31-17-127, the remainder shall be paid by the State Tax Commission to the State Treasurer on the fifteenth day of each month next succeeding the month in which the gasoline, diesel fuel or kerosene taxes were collected to the credit of the State Highway Fund.

The funds allocated for the construction, reconstruction, and improvement of state highways, bridges, and culverts, or so much thereof as may be necessary, shall first be used in conjunction with funds supplied by the federal government for such purposes and allocated to the State Transportation Department to be expended on the state highway system. It is specifically provided hereby that the necessary portion of such funds hereinabove allocated to the State Transportation Department may be used for the prompt payment of principal and interest on highway bonds heretofore issued, including such bonds issued or to be issued under the provisions of Chapter 312, Laws of 1956, and amendments thereto.

Nothing contained in this section shall be construed to reduce the amount of such gasoline, diesel fuel or kerosene excise taxes levied by the state, allotted under the provisions of Title 65, Chapter 33, Mississippi Code of 1972, to counties in which there are outstanding bonds issued for seawall or road protection purposes issued under the provisions of Chapter 319, Laws of 1924, and amendments thereto; the amount of said gasoline, diesel fuel or kerosene excise taxes designated in this section for the payment of bonds and interest authorized and issued or to be issued under the provisions of Chapter 130, Laws of 1938, and subsequent acts authorizing the issuance of bonds payable from gasoline, diesel fuel or kerosene tax revenue, shall, in such counties, be considered as being paid “into the State Treasury to the credit of the State Highway Fund” within the meaning of Section 65-33-45 in computing the amount to be paid to such counties under the provisions of said section, and this section shall be administered in connection with Title 65, Chapter 33, Mississippi Code of 1972, and Sections 65-33-45, 65-33-47 and 65-33-49 dealing with seawalls, as if made a part of this section.

The proceeds of the Five and One-fourth Cents (5.25¢) of the tax per gallon on oils used as a propellant for jet aircraft engines, and Six and Four-tenths Cents (6.4¢) of the tax per gallon on aviation gasoline and the tax of One Cent (1¢) per gallon for each gallon of gasoline for which a refund has been made pursuant to Section 27-55-23 because such gasoline was used for aviation purposes, shall be paid to the State Treasury into a special fund to be used exclusively, pursuant to legislative appropriation, for the support and development of aeronautics as defined in Section 61-1-3.

State highway funds in an amount equal to the difference between Forty-two Million Dollars ($42,000,000.00) and the annual debt service payable on the state’s highway revenue refunding bonds, Series 1985, shall be expended for the construction or reconstruction of highways designated under the highway program created under Section 65-3-97.

“Gasoline, diesel fuel or kerosene taxes” as used in this section shall be deemed to mean and include state gasoline, diesel fuel or kerosene taxes levied and imposed on distributors of gasoline, diesel fuel or kerosene, and all state excise taxes derived from any fuel used to propel vehicles upon the highways of this state, when levied by any statute.

HISTORY: Codes, 1942, § 10013-38; Laws, 1936, ch. 162; Laws, 1938, ch. 144; Laws, 1946, ch. 264, § 38; Laws, 1950, ch. 473, § 5; Laws, 1952, ch. 287; Laws, 1960, ch. 477; Laws, 1964, ch. 528, § 1; Laws, 1966, ch. 645, § 40; Laws, 1981, ch. 309, § 1; Laws, 1981, ch. 464, § 28; Laws, 1984, ch. 446, § 4; Laws, 1987, ch. 322, § 4; Laws, 1988 Ex Sess, ch. 14, § 15; Laws, 1990, ch. 570, § 1; Laws, 1992, ch 548, § 1; Laws, 1994, ch. 557, § 22; Laws, 1999, ch. 461, § 36; Laws, 1999, ch. 575, § 3; Laws, 2002, ch. 582, § 4; Laws, 2005, 2nd Ex Sess, ch. 53, § 2, eff from and after July 1, 2005.

Joint Legislative Committee Note —

Section 36 of ch. 461, Laws of 1999, effective from and after September 1, 1999 (approved March 29, 1999) amended this section. Section 3 of ch. 575, Laws of 1999, effective from and after September 1, 1999 (approved April 21, 1999), also amended this section. As set out above, this section reflects the language of Section 3 of ch. 575, Laws of 1999, pursuant to Section 1-3-79 which provides that whenever the same section of law is amended by different bills during the same legislative session, and the effective dates of the amendments are the same, the amendment with the latest approval date shall supersede all other amendments to the same section approved on an earlier date.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Laws of 1999, ch. 461, §§ 50, 51, provide:

“SECTION 50. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 61, Mississippi Code of 1972, prior to July 1, 1999, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1999, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1999, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.

“SECTION 51. Section 36 of this act shall take effect and be in force from and after September 1, 1999. The remainder of this act shall take effect and be in force from and after July 1, 1999.”

Amendment Notes —

The 2005 amendment, 2nd Ex Sess, ch. 53, deleted former (c)(iii) and redesignated former (c)(iv) as present (c)(iii) in both versions of the section.

Cross References —

Requirement that the Department of Revenue withhold all allocations otherwise payable under this section if a certificate of noncompliance to a county has been issued, see §19-2-11.

Apportionment of tax collections, see §27-3-57.

Distribution of a portion of proceeds of gasoline, diesel fuel, or kerosene taxes provided for in §27-5-101 to the Division of State Aid Road Construction Fund created by §65-9-17, see §27-65-75.

Distribution of motor vehicle privilege taxes, see §27-19-159.

Disposition of gasoline excise tax revenues in excess of the amount paid into the highway bonds sinking fund under the requirements of paragraph (a) of this section, see §27-55-11.

Proceeds of tax on gasoline, see §27-55-47.

Proceeds of tax on lubricating oils, see §§27-57-35,27-57-37.

Payment and apportionment of proceeds of liquefied compressed gas tax, see §27-59-49.

Proceeds of liquefied compressed gas tax, see §§27-59-49,27-59-51.

Payment and apportionment of interstate commercial carriers motor fuel taxes, see §§27-61-5,27-61-25.

Applicability of this section to distribution of tax and permit fees collected under Interstate Commercial Carriers Motor Fuel Tax, see §27-61-25.

Applicability of this section to the distribution of gasoline, diesel fuel and kerosene taxes to the Division of State Aid Road Construction Fund, see §27-65-75.

Bonds for cost of Four-Lane Highway Program, see §31-17-127.

Payment of state ports and harbors bonds, see §59-5-51.

Deduction from reimbursement for delinquencies in payments on obligations for establishment of port, harbor or waterway, see §59-5-51.

Control of highways by Mississippi Transportation Commission, see §65-1-47.

Authorization for borrowing to cover costs of construction or reconstruction of highways designated under §65-3-97, when revenues designated under §§27-5-101,27-19-99,27-19-325,27-57-37,27-65-75, and65-3-97 are insufficient to fund construction priorities under Four-Lane Highway Program, see § 65-3-97.

Use of gasoline tax to pay county road bonds, see §§65-15-9,65-15-11.

OPINIONS OF THE ATTORNEY GENERAL

Alleged violations of the countywide system of road administration, codified at Miss. Code Ann. §19-2-1 et seq., should be filed with the State Auditor, who has the duty to enforce the provisions of the county unit system by issuing certificates of noncompliance. Brooks, March 2, 2007, A.G. Op. #07-00093, 2007 Miss. AG LEXIS 87.

JUDICIAL DECISIONS

1. In general.

2. Construction and application.

Under Former Law

1. In general.

Neither §27-5-101 nor §27-5-103 violates the due process or equal protection clauses of the United States Constitution or the Mississippi Constitution of 1890. Mississippi Municipal Asso. v. State, 390 So. 2d 986, 1980 Miss. LEXIS 2151 (Miss. 1980).

No county has any vested right in any portion of the gasoline tax money except such right as the legislature may grant, and the legislature has the power to distribute a portion of the tax in any manner, upon any basis, and under any formula which it may prescribe. Schaeffer v. Sharp, 328 F. Supp. 762, 1971 U.S. Dist. LEXIS 12568 (S.D. Miss. 1971).

This section is not retrospective or retroactive, but all gasoline taxes collected by the comptroller on and after April 10, 1952, shall be distributed by him in accordance with said chapter 287, with the limitation that for each year after April 10, 1952, no county shall receive in excess of $190,000. McCullen v. State, 217 Miss. 256, 63 So. 2d 856, 1953 Miss. LEXIS 429 (Miss. 1953).

Statutes will be held to have a prospective operation only, unless there is clearly manifested an intention to make them effective retrospectively. McCullen v. State, 217 Miss. 256, 63 So. 2d 856, 1953 Miss. LEXIS 429 (Miss. 1953).

Amendment of 1952 to Gasoline Apportionment Statute is not retrospective in operation, but all gasoline taxes collected by comptroller on or after effective date of April 10, 1952, are to be distributed in accordance with the amendment, with a limitation that for each year no county shall receive in excess of $190,000. McCullen v. State, 217 Miss. 256, 63 So. 2d 856, 1953 Miss. LEXIS 429 (Miss. 1953).

2. Construction and application.

By this section, the legislature intended that the $190,000 limitation on the amount to be distributed to any county should be applied annually. McCullen v. State, 217 Miss. 256, 63 So. 2d 856, 1953 Miss. LEXIS 429 (Miss. 1953).

Under Former Law

Funds from gasoline taxes, by virtue of authority hereunder to expend such funds for construction and maintenance of highways, may be used by the state highway commission to appraise and reimburse county for paving highway to be utilized as part of final location of state highway under Code 1942, § 8036. State Highway Com. v. McGowen, 198 Miss. 853, 23 So. 2d 893, 1945 Miss. LEXIS 261 (Miss. 1945).

The intent of the statute is that the money shall be applied to roads, bridges and culverts wherever they may be in the county, according to their respective needs and benefit to the public, pursuant to the judgment of the entire board of supervisors, and not arbitrarily according to district lines. Board of Supervisors v. Hawkins, 192 Miss. 330, 5 So. 2d 684, 1942 Miss. LEXIS 12 (Miss. 1942).

Under former law, the percentage of allotment to the payment of maturing principal and interest of road and bridge bonds depends upon the aggregate amount of the bonds and the assessed valuation of the taxable property of the county, and the allotment is mandatory. Board of Supervisors v. Hawkins, 192 Miss. 330, 5 So. 2d 684, 1942 Miss. LEXIS 12 (Miss. 1942).

The legislature vested discretion in the supervisors as to how the remainder of the gasoline fund not set aside for payment of road and bridge bonds should be expended, and the supervisors, in performing their duty, should act fairly and in good faith, having in view the good of the entire public, and the courts are without power to interfere with the supervisors’ discretion, in the absence of fraud, or manifest abuse and oppression in its exercise. Board of Supervisors v. Hawkins, 192 Miss. 330, 5 So. 2d 684, 1942 Miss. LEXIS 12 (Miss. 1942).

The circuit court was without authority to apportion among the various districts of a county the portion of the gasoline fund remaining after placing 35 per cent in the county road bond fund, although the board of supervisors, while authorizing the clerk to divide such remainder, failed to make the allotment, since such power was vested by the statute in the supervisors. Board of Supervisors v. Hawkins, 192 Miss. 330, 5 So. 2d 684, 1942 Miss. LEXIS 12 (Miss. 1942).

An order of the county board of supervisors directing that 35 per cent of gasoline funds coming from the state should be placed in the county road bond fund, and the remainder divided in certain proportions among the various districts of the county, was void, since it did not find and adjudicate in the order the aggregate amount of the county-wide and district road and bridge bonds, and the assessed valuation of the taxable property, as the basis for the allotment of such 35 per cent of funds. Board of Supervisors v. Hawkins, 192 Miss. 330, 5 So. 2d 684, 1942 Miss. LEXIS 12 (Miss. 1942).

Highway commission held unauthorized to pay gasoline tax funds to state tax collector, suing for counties’ alleged statutory share. State Highway Com. v. Gulley, 167 Miss. 631, 145 So. 351, 1933 Miss. LEXIS 80 (Miss. 1933).

§ 27-5-101. Apportionment of tax by the State Tax Commission.

[With regard to any county which is required to operate on a countywide system of road administration as described in Section 19-2-3, this section shall read as follows:]

Unless otherwise provided in this section, on or before the fifteenth day of each month, all gasoline, diesel fuel or kerosene taxes which are levied under the laws of this state and collected during the previous month shall be paid and apportioned by the State Tax Commission as follows:

(i) Except as otherwise provided in Section 31-17-127, from the gross amount of gasoline, diesel fuel or kerosene taxes produced by the state, there shall be deducted an amount equal to one-sixth (1/6) of principal and interest certified by the State treasurer to the State Tax Commission to be due on the next semiannual bond and interest payment date, as required under the provisions of Chapter 130, Laws of 1938, and subsequent acts authorizing the issuance of bonds payable from gasoline, diesel fuel or kerosene tax revenue on a parity with the bonds issued under authority of said Chapter 130. The State Treasurer shall certify to the State Tax Commission on or before the fifteenth day of each month the amount to be paid to the “Highway Bonds sinking Fund” as provided by said Chapter 130, Laws of 1938, and subsequent acts authorizing the issuance of bonds payable from gasoline, diesel fuel or kerosene tax revenue, on a parity with the bonds issued under authority of said Chapter 130; and the State Tax Commission shall, on or before the twenty-fifth day of each month, pay into the State Treasury for credit to the “Highway Bonds Sinking Fund” the amount so certified to him by the State Treasurer due to be paid into such fund each month. The payments to the “Highway Bonds Sinking Fund” shall be made out of gross gasoline, diesel fuel or kerosene tax collections before deductions of any nature are considered; however, such payments shall be deducted from the allocation to the transportation Department under paragraph (c) of this section.

From collections derived from the portion of the gasoline excise tax that exceeds Seven Cents (7¢) per gallon, from the portion of the tax on aviation gas under Section 27-55-11 that exceeds six and Four-tenths Cents (6.4¢) per gallon, from the portion of the special fuel tax levied under Sections 27-55-519 and 27-55-521, at Eighteen Cents (18¢) per gallon that exceeds Ten cents (10¢) per gallon, from the portion of the taxes levied under Section 27-55-519, at Five and Three-fourths Cents (5.75¢) per gallon that exceeds One Cent (1¢) per gallon on special fuel and Five and One-fourth Cents (5.25¢) per gallon on special fuel used as aircraft fuel, from the portion of the excise tax on compressed gas used as a motor fuel that exceeds the rate of tax in effect on June 30, 1987, and from the portion of the gasoline excise tax in excess of Seven Cents (7¢) per gallon and the diesel excise tax in excess of Ten Cents (10¢) per gallon under Section 27-61-5 there shall be deducted:

1. An amount as provided in Section 27-65-75(4) to the credit of a special fund designated as the “Office of State Aid Road construction.”

2. An amount equal to the tax collections derived from Two Cents (2¢) per gallon of the gasoline excise tax for distribution to the State Highway Fund to be used exclusively for the construction, reconstruction and maintenance of highways of the State of Mississippi or the payment of interest and principal on bonds when specifically authorized by the Legislature for that purpose.

3. The balance shall be deposited in the State Treasury to the credit of the State Highway Fund.

Subject to the provisions that said basis of distribution shall in no wise affect adversely the amount specifically pledged in paragraph (a) of this section to be paid into the “Highway Bonds Sinking Fund,” the following shall be deducted from the amount produced by the state tax on gasoline, diesel fuel or kerosene tax collections, excluding collections derived from the portion of the gasoline excise tax that exceeds Seven Cents (7¢) per gallon, from the portion of the tax on aviation gas under Section 27-55-11 that exceeds Six and Four-tenths Cents (6.4¢) per gallon, from the portion of the special fuel tax levied under Sections 27-55-519 and 27-55-521, at Eighteen Cents (18¢) per gallon, that exceeds Ten Cents (10¢) per gallon, from the portion of the taxes levied under Section 27-55-519, at Five and Three-fourths Cents (5.75¢) that exceeds One Cent (1¢) per gallon on special fuel and Five and One-fourth Cents (5.25¢) per gallon on special fuel used as aircraft fuel, from the portion of the excise tax on compressed gas used as a motor fuel that exceeds the rate of tax in effect on June 30, 1987, and from the portion of the gasoline excise tax in excess of Seven Cents (7¢) per gallon and the diesel excise tax in excess of Ten Cents (10¢) per gallon under Section 27-61-5:

Twenty percent (20%) of such amount which shall be earmarked and set aside for the construction, reconstruction and maintenance of the highways and roads of the state, provided that if such twenty percent (20%) should reduce any county to a lesser amount than that received in the fiscal year ending June 30, 1966, then such twenty percent (20%) shall be reduced to a percentage to provide that no county shall receive less than its portion for the fiscal year ending June 30, 1966;

The amount allowed as refund on gasoline or as tax credit on diesel fuel or kerosene used for agricultural, maritime, industrial, domestic and nonhighway purposes;

Five percent (5%) of such amount shall be paid to the State Highway Fund;

The amount or portion thereof authorized by legislative appropriation to the Fisheries and Wildlife Fund created under Section 59-21-25;

The amount for deposit into the special aviation fund underparagraph (d) of this section; and

The remainder shall be divided on a basis of nine-fourteenths (9/14) and five-fourteenths (5/14) (being the same basis as Four and One-half Cents (4-1/2¢) and Two and One-half Cents (2-1/2¢) is to Seven Cents (7¢) on gasoline, and six and forty-three one-hundredths (6.43) and three and fifty-seven one-hundredths (3.57) is to Ten Cents (10¢) on diesel fuel or kerosene). The amount produced by the nine-fourteenths (9/14) division shall be allocated to the Transportation Department and paid into the State Treasury as provided in this section and in Section 27-5-103 and the five-fourteenths (5/14) division shall be returned to the counties of the state on the following basis:

1. In each fiscal year, each county shall be paid each month the same percentage of the monthly total to be distributed as was paid to that county during the same month in the fiscal year which ended April 9, 1960, until the county receives One Hundred Ninety Thousand Dollars ($190,000.00) in such fiscal year, at which time funds shall be distributed under the provisions of paragraph (b)(vi)4 of this section.

2. If after payments in 1 above, any county has not received a total of One Hundred Ninety Thousand Dollars ($190,000.00) at the end of the fiscal year ending June 30, 1961, and each fiscal year thereafter, then any available funds not distributed under 1 above shall be used to bring such county or counties up to One Hundred Ninety Thousand Dollars ($190,000.00) or such funds shall be divided equally among such counties not reaching One Hundred Ninety Thousand Dollars ($190,000.00) if there is not sufficient money to bring all the counties to said One Hundred Ninety Thousand Dollars ($190,000.00).

3. When a county has been paid an amount equal to the total which was paid to the same county during the fiscal year ended April 9, 1960, such county shall receive no further payments during the then current fiscal year until the last month of such current fiscal year, at which time distribution will be made under 2 above, except as set out in 4 below.

4. During the last month of the current fiscal year, should it be determined that there are funds available in excess of the amount distributed for the year under 1 and 2 above, then such excess funds shall be distributed among the various counties as follows:

One-third (1/3) of such excess to be divided equally among the counties;

One-third (1/3) of such excess to be paid to the counties in the proportion which the population of each county bears to the total population of the state according to the last federal census;

One-third (1/3) of such excess to be paid to the counties in the proportion which the number of square miles of each county bears to the total square miles in the state.

5. It is the declared purpose and intent of the Legislature that no county shall be paid less than was paid during the year ended April 9, 1960, unless the amount to be distributed to all counties in any year is less than the amount distributed to all counties during the year ended April 9, 1960.

The Municipal Aid Fund as established by Section 27-5-103 shall not participate in any portion of any funds allocated to any county hereunder over and above One Hundred Ninety Thousand Dollars ($190,000.00).

In any county having road or bridge bonds outstanding which exceed, in the aggregate, twelve percent (12%) of the assessed valuation of the taxable property of the county, it shall be the duty of the board of supervisors to set aside not less than sixty percent (60%) of such county’s share of the gasoline, diesel fuel or kerosene taxes to be used in paying the principal and interest on such road or bridge bonds as they mature.

In any county having such road or bridge bonds outstanding which exceed, in the aggregate, eight percent (8%) of the assessed valuation of the taxable property of the county, but which do not exceed, in the aggregate, twelve percent (12%) of the assessed valuation of the taxable property of the county, it shall be the duty of the board of supervisors to set aside not less than thirty-five percent (35%) of such county’s share of the gasoline, diesel fuel or kerosene taxes to be used in paying the principal and interest of such road or bridge bonds as they mature.

In any county having such road or bridge bonds outstanding which exceed, in the aggregate, five percent (5%) of the assessed valuation of the taxable property of the county, but which do not exceed, in the aggregate, eight percent (8%) of the assessed valuation of the taxable property of the county, it shall be the duty of the board of supervisors to set aside not less than twenty percent (20%) of such county’s share of the gasoline, diesel fuel or kerosene taxes to be used in paying the principal and interest of such road and bridge bonds as they mature.

In any county having such road or bridge bonds outstanding which do not exceed, in the aggregate, five percent (5%) of the assessed valuation of the taxable property of the county, it shall be the duty of the board of supervisors to set aside not less than ten percent (10%) of such county’s share of the gasoline, diesel fuel or kerosene taxes to be used in paying the principal and interest on such road or bridge bonds as they mature.

The portion of any such county’s share of the gasoline, diesel fuel or kerosene taxes thus set aside for the payment of the principal and interest of road or bridge bonds, as provided for in this section, shall be used in paying the currently maturing installments of the principal and interest of such road or bridge bonds, if there be any such road or bridge bonds outstanding.

The remaining portion of such county’s share of the gasoline, diesel fuel or kerosene taxes, after setting aside the portion above provided for the payment of the principal and interest of bonds, shall be used in the construction and maintenance of any public highways, bridges or culverts of the county, in the discretion of the board of supervisors.

In any county having no road or bridge bonds outstanding, all such county’s share of the gasoline, diesel fuel or kerosene taxes shall be used in the construction, reconstruction and maintenance of the public highways, bridges or culverts of the county, as the board of supervisors may determine.

In every county in which there are county road bonds or seawall or road protection bonds outstanding which were issued for the purpose of building bridges or constructing public roads or seawalls, such funds shall be used in the manner provided by law.

From the amount produced by the nine-fourteenths (9/14) division allocated to the Transportation Department, there shall be deducted:

The amount paid to the State Treasurer for the “Highway Bonds Sinking Fund” under paragraph (a) of this section;

Any amounts due counties in accordance with Section 65-33-45 which have outstanding bonds issued for seawall or road protection purposes, issued under provisions of Chapter 319, Laws of 1924, and amendments thereto; and

Except as otherwise provided in Section 31-17-127, the remainder shall be paid by the State Tax Commission to the State Treasurer on the fifteenth day of each month next succeeding the month in which the gasoline, diesel fuel or kerosene taxes were collected to the credit of the State Highway Fund.

The funds allocated for the construction, reconstruction and improvement of state highways, bridges and culverts, or so much thereof as may be necessary, shall first be used in conjunction with funds supplied by the federal government for such purposes and allocated to the Transportation Department to be expended on the state highway system. It is specifically provided hereby that the necessary portion of such funds herein above allocated to the Transportation Department may be used for the prompt payment of principal and interest on highway bonds heretofore issued, including such bonds issued or to be issued under the provisions of Chapter 312, Laws of 1956, and amendments thereto.

Nothing contained in this section shall be construed to reduce the amount of such gasoline, diesel fuel or kerosene excise taxes levied by the state, allotted under the provisions of Title 65, Chapter 33, Mississippi Code of 1972, to counties in which there are outstanding bonds issued for seawall or road protection purposes issued under the provisions of Chapter 319, Laws of 1924, and amendments thereto; the amount of said gasoline, diesel fuel or kerosene excise taxes designated in this section for the payment of bonds and interest authorized and issued or to be issued under the provisions of Chapter 130, Laws of 1938, and subsequent acts authorizing the issuance of bonds payable from gasoline, diesel fuel or kerosene tax revenue, shall, in such counties, be considered as being paid “into the State Treasury to the credit of the State Highway Fund” within the meaning of Section 65-33-45 in computing the amount to be paid to such counties under the provisions of said section, and this section shall be administered in connection with Title 65, Chapter 33, Mississippi Code of 1972, and Sections 65-33-45, 65-33-47 and 65-33-49 dealing with seawalls, as if made a part of this section.

The proceeds of the Five and One-fourth Cents (5.25¢) of the tax per gallon on oils used as a propellant for jet aircraft engines, and Six and Four-tenths Cents (6.4¢) of the tax per gallon on aviation gasoline and the tax of One Cent (1¢) per gallon for each gallon of gasoline for which a refund has been made pursuant to Section 27-55-23 because such gasoline was used for aviation purposes, shall be paid to the State Treasury into a special fund to be used exclusively, pursuant to legislative appropriation, for the support and development of aeronautics as defined in Section 61-1-3.

State highway funds in an amount equal to the difference between Forty-two Million Dollars ($42,000,000.00) and the annual debt service payable on the state’s highway revenue refunding bonds, Series 1985, shall be expended for the construction or reconstruction of highways designated under the highway program created under Section 65-3-97.

“Gasoline, diesel fuel or kerosene taxes” as used in this section shall be deemed to mean and include state gasoline, diesel fuel or kerosene taxes levied and imposed on distributors of gasoline, diesel fuel or kerosene, and all state excise taxes derived from any fuel used to propel vehicles upon the highways of this state, when levied by any statute.

HISTORY: Codes, 1942, § 10013-38; Laws, 1936, ch. 162; Laws, 1938, ch. 144; Laws, 1946, ch. 264, § 38; Laws, 1950, ch. 473, § 5; Laws, 1952, ch. 287; Laws, 1960, ch. 477; Laws, 1964, ch. 528, § 1; Laws, 1966, ch. 645, § 40; Laws, 1981, ch. 309, § 1; Laws, 1981, ch. 464, § 28; Laws, 1984, ch. 446, § 4; Laws, 1987, ch. 322, § 4; Laws, 1988 Ex Sess, ch. 14, § 15; Laws, 1990, ch. 570, § 1; Laws, 1992, ch 548, § 1; Laws, 1994, ch. 557, § 22; Laws, 1999, ch. 461, § 36; Laws, 1999, ch. 575, § 3; Laws, 2002, ch. 582, § 4; Laws, 2005, 2nd Ex Sess, ch. 53, § 2, eff from and after July 1, 2005.

§ 27-5-103. Municipal Aid Fund.

  1. There is hereby created a fund designated as the municipal aid fund.
  2. After the State Tax Commission has determined the amount of taxes due and distributable to the counties of the state under the provisions of Section 27-5-101, and before making payments to each county, he shall first deduct from each county’s share of the allocation of said taxes each month a sum equal to one-twelfth (1/12) of the product of the total population of all incorporated municipalities in such county multiplied by Seventy-five Cents (75¢). In no event, however, shall the amount of the deductions made and payable to any municipality from such county’s funds exceed Forty Thousand Dollars ($40,000.00) during any one (1) calendar year. The amount so deducted shall be paid into the State Treasury each month by the State Tax Commission, at the same time other gasoline, diesel fuel or kerosene tax funds are now distributed, to the credit of the municipal aid fund created by this section.
  3. From the gross amount of gasoline, diesel fuel or kerosene taxes determined to be due and distributable to the Mississippi Department of Transportation under the provisions of Section 27-5-101, the State Tax Commission shall, before distribution is made to the Mississippi Department of Transportation, deduct each month Eighty-Three Thousand, Three Hundred Thirty-Three Dollars and Thirty-three Cents ($83,333.33). The amount so deducted shall be paid into the State Treasury each month by the State Tax Commission, at the same time as other gasoline, diesel fuel or kerosene tax funds are now distributed, to the credit of the municipal aid fund created herein.
  4. The amount paid into the municipal aid fund under the provisions of paragraph (2) hereof shall be apportioned and paid to each incorporated municipality of the county in the proportion which the population of each incorporated municipality bears to the total population of all incorporated municipalities in such county, but in no event shall the amount paid to any one (1) municipality out of such county’s funds exceed Forty Thousand Dollars ($40,000.00) in any one (1) calendar year. When any one (1) municipality shall have been paid Forty Thousand Dollars ($40,000.00) during any part of a calendar year, then such municipality shall not be entitled to additional funds from such county’s funds during such calendar year. In determining the amount to be paid to each municipality, the population of each municipality which has been paid Forty Thousand Dollars ($40,000.00) in any part of a calendar year shall be excluded from the computation of the total population of the incorporated municipalities of such county.
  5. The amount paid into the municipal aid fund, under the provisions of subsection (3) hereof, shall be paid to the incorporated municipalities of this state in the following manner:
    1. Each municipality shall be paid the sum of Two Dollars and Fifty Cents ($2.50) annually per capita up to and including three thousand (3,000) population, with payments to be made monthly in proportionate amounts until the total payment provided herein shall have been made in full.
    2. The remainder of said amount paid into the municipal aid fund under the provisions of subsection (3) hereof and remaining after the payment authorized in paragraph (a) of this subsection, has been made shall be apportioned and paid to the incorporated municipalities of this state having more than three thousand (3,000) population in the proportion which the population of each such participating municipality in excess of three thousand (3,000) bears to the total population over and above the number three thousand (3,000) in each of the various municipalities of the state; provided, however, that the amount distributed under this subsection shall not exceed an amount which, when added to the amount distributed under subsection (4) of this section equals Sixty-five Thousand Dollars ($65,000.00). In determining the amount to be paid to each incorporated municipality, the population of each incorporated municipality which has been paid Sixty-five Thousand Dollars ($65,000.00) under the provisions of subsection (4) of this section or under the provisions of both subsection (4) and this subsection, in any part of a calendar year shall be excluded from the computation of the total population of the incorporated municipalities.
  6. Population figures referred to herein shall mean population as shown by the last available federal census, except municipalities which have been incorporated since the last federal census, or will be incorporated prior to the next federal census, in which case the population shall be in the official count used in procuring the charter of incorporation.
  7. In any county having a county seat which is not an incorporated municipality, the computation shall be made as though the county seat was an incorporated municipality; however, the funds computed to be due such county seat shall be paid to the county treasury wherein such county seat is located and such funds shall be used for road, bridge and street construction or maintenance.
  8. The distribution of funds under this section shall be made by the State Tax Commission by warrants drawn on the State Treasury payable from the municipal aid fund herein created.
  9. All funds paid into the municipal aid fund on and after January 1 of each year and up to and including June 30 of the same year shall be distributed, as provided herein, on or before July 20 of the year in which such funds were paid in. All funds paid into the municipal aid fund on and after July 1 of each year and up to and including December 31 of the same year shall be distributed, as provided herein, on or before January 20 of the next succeeding year.
  10. All funds received by any municipality under the provisions of this section shall be used solely for construction, maintenance or repair of streets, curbs, gutters, storm sewers, bridges, culverts or like street improvements and appurtenances or for payment of bonds and interest issued for such purposes.

    Any municipality may contract with its board of supervisors, or any member thereof, whereby said construction, maintenance or repair may be performed by said board or member in which event funds received under this section by such municipality shall first be applied to the payment of said bonds and interest, if any, and the remainder shall be paid over to the county treasury. In the event of such agreement, the contract shall be spread at large upon the minutes of the governing authorities of both such municipality and the board of supervisors of the county.

  11. The manner of apportionment of taxes under Section 27-5-101 shall not be disturbed by the provisions of this section. It is the intent of this section that from its apportionment of taxes under Section 27-5-101, each county shall share with the municipalities in said counties as provided by this section, and the payments made to the county or to municipalities within such county shall be considered as payments to the county in construing the aforementioned Section 27-5-101.

HISTORY: Codes, 1942, § 10013-38.7; Laws, 1955, Ex. ch. 97, §§ 1-11; Laws, 1966, ch. 645, § 41; Laws, 1994, ch. 418, § 1, eff from and after July 1, 1994.

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor,” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Section 27-104-6 provides that whenever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Cross References —

Apportionment of tax collections, see §27-3-57.

Nonparticipation of the municipal aid fund in money allocated in excess of a certain amount to any county from excise taxes on gasoline, diesel fuel, kerosene or oil, see §27-5-101.

Payment and apportionment of interstate commercial carriers motor fuel taxes, see §§27-61-5,27-61-25.

OPINIONS OF THE ATTORNEY GENERAL

A municipality may use municipal aid funds to mow street rights-of-way, to construct and maintain street lights, and to clean and maintain ditches and other drainage structures and facilities which are necessary for drainage of public streets. Lampton, Nov. 20, 1991, A.G. Op. #91-0844.

JUDICIAL DECISIONS

1. In general.

Neither §27-5-101 nor §27-5-103 violates the due process or equal protection clauses of the United States Constitution or the Mississippi Constitution of 1890. Mississippi Municipal Asso. v. State, 390 So. 2d 986, 1980 Miss. LEXIS 2151 (Miss. 1980).

§ 27-5-105. Repealed.

Repealed by Laws, 1987, ch. 527, § 4, effective from and after September 1, 1987.

[En Laws, 1987, ch. 322, § 5]

Editor’s Notes —

Former §27-5-105 provided for the deposit of moneys in a special fund designated as the “Division of State Aid Road Construction.” For a similar provision, see §27-65-75.

Laws of 1987, ch. 527, § 1, amending §27-65-75, provides in the last paragraph of subdivision (4) as follows:

“SECTION 1. Any reference in the general laws of this state or the Mississippi Code of 1972 to Section 5 of House Bill No. 1206, 1987 Regular Session [codified as Section 27-5-105], shall mean and be construed to refer and apply to subsection (4) of Section 27-65-75.”

Transfer of Functions to State Tax Commission

Cross References —

Transfer of powers, duties and functions of State Tax Commission and Chairman of the State Tax Commission to Commissioner of Revenue acting through the Department of Revenue, see §27-3-4.

§ 27-5-151. Purpose.

The Legislature hereby declares its intent and purpose to achieve a greater degree of economy and efficiency in the government of this state. Achievement of this end is essential to counter the accelerating rate of the cost and complexity of government, as well as to meet the continuing demand for services. By abolishing a multi-faceted governmental department, and thereupon transferring by function all of the duties and responsibilities of that department to existing agencies which can ably assume those duties and responsibilities, the intent and purpose of the legislature will be implemented.

HISTORY: Laws, 1980, ch. 561, § 1, eff from and after July 2, 1980.

§ 27-5-153. Abolition of Office of Motor Vehicle Comptroller; transfer of functions to State Tax Commission.

  1. The Office of Motor Vehicle Comptroller is hereby abolished. All of the functions of the office are hereby transferred to the State Tax Commission as provided in Sections 27-5-151 through 27-5-159, Mississippi Code of 1972, including but not limited to those functions enumerated in subsection (2) of this section. Whenever the term “Motor Vehicle Comptroller” or the word “comptroller,” meaning Motor Vehicle Comptroller, appears in the laws of the State of Mississippi, it shall mean “State Tax Commission.”
    1. The duties and responsibilities of the Office of Motor Vehicle Comptroller relative to the administration of all laws pertaining to the levying and collecting of excise taxes upon gasoline, oil, liquefied compressed gas used for motor vehicle fuel supply purposes and other petroleum products are hereby transferred to the State Tax Commission unless otherwise specified in Sections 27-5-151 through 27-5-159, Mississippi Code of 1972.
    2. The duties and responsibilities of the Office of Motor Vehicle Comptroller relative to the administration of all laws pertaining to the gauging and calibration of tank trucks are hereby transferred to the State Tax Commission unless otherwise specified in Sections 27-5-151 through 27-5-159, Mississippi Code of 1972.
    3. The duties and responsibilities of the Office of Motor Vehicle Comptroller relative to the administration of all laws pertaining to the titling and licensing of motor vehicles, all laws pertaining to motor vehicle fueling centers, and all laws pertaining to the weighing and inspection stations along the highways of this state, are hereby transferred to the State Tax Commission unless otherwise specified in Sections 27-5-151 through 27-5-159, Mississippi Code of 1972. However, from and after July 1, 1992, any duty and responsibility relative to the administration of laws pertaining to the weighing and inspection stations along the highways of this state are transferred to the Mississippi Department of Transportation.
    4. The duties and responsibilities of the Office of Motor Vehicle Comptroller relative to the inspection of all motor vehicles operating upon all roads and highways within this state and his authority to require them to submit to a weighing by means of portable scales are hereby transferred to the State Tax Commission; however, from and after July 1, 1992, such duties and responsibilities are transferred to the Mississippi Department of Transportation.
    5. The duties and responsibilities of the Office of Motor Vehicle Comptroller relative to the administration of all laws pertaining to storage, manufacture, refinement or distillation of liquefied compressed gases are hereby transferred to the State Tax Commission unless otherwise specified in Sections 27-5-151 through 27-5-159, Mississippi Code of 1972.
    6. The duties of the Motor Vehicle Comptroller relative to shop inspection of containers, pressure vessels and/or tanks which are manufactured or fabricated in this state are hereby transferred to the State Tax Commission.
    7. The duties and responsibilities of the Office of Motor Vehicle Comptroller relative to the levying and collecting of the annual motor vehicle privilege taxes are hereby transferred to the State Tax Commission.
    8. Any duties and responsibilities of the Office of Motor Vehicle Comptroller relative to the operation of the Petroleum Products Laboratory at Mississippi State University are hereby transferred to the State Tax Commission.
    9. The duties and responsibilities of the Office of Motor Vehicle Comptroller relative to the administration of all laws specifically pertaining to the regulation of the sale of antifreeze are hereby transferred to the State Tax Commission.

HISTORY: Laws, 1980, ch. 561, § 2; Laws, 1992, ch. 496, § 18, eff from and after July 1, 1992.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

The duties and responsibilities outlined in subsections (2)(h) and (2)(i) have been transferred to the State Chemist by Section 75-56-5 (regulation of sale of antifreeze) and Section 75-55-3 (operation of Petroleum Products Laboratory).

The duties and responsibilities outlined in subsection (2)(e) have been transferred to the State Fire Marshall’s office by Section 75-57-2.

The duties and responsibilities outlined in subsection (2)(f) were transferred to the State Fire Marshall’s office by former Section 75-57-53 [now repealed].

Cross References —

Transfer of powers, duties and functions of State Tax Commission to Commissioner of Revenue acting through the Department of Revenue, see §27-3-4.

§ 27-5-155. Assumption of contracts and liabilities; transfer of funds, assets, records, equipment and the like.

  1. The State Tax Commission shall assume and honor all contracts, indebtedness, liabilities and other obligations which have been incurred prior to July 1, 1980, by the office of motor vehicle comptroller as to those powers, responsibilities, duties, functions, privileges, or rights that are transferred by Sections 27-5-151 through 27-5-159, but only to the extent that the contracts, indebtedness, liabilities or other obligations were lawfully incurred by the office of motor vehicle comptroller.
  2. The State Tax Commission is hereby entitled to the receipt of all funds, assets, monies or accounts to which the office of motor vehicle comptroller has been, is or will be entitled, pursuant to the transfer of duties as provided in Sections 27-5-151 through 27-5-159.
  3. The State Tax Commission is hereby entitled to the receipt of all funds, assets, monies or accounts related to the transfer of duties pursuant to Sections 27-5-151 through 27-5-159 to which the motor vehicle comptroller has been, is or will be entitled, pursuant to the transfer of duties as provided in Sections 27-5-151 through 27-5-159.
  4. The State Tax Commission is hereby entitled to the receipt of all relevant and material records, reports, statistics, files or other documents and any equipment, automobiles, furniture or other property related thereto of the office of motor vehicle comptroller pursuant to the transfer of duties as provided in Sections 27-5-151 through 27-5-159.

HISTORY: Laws, 1980, ch. 561, § 3, eff from and after July 2, 1980.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

§ 27-5-157. Preferential status of employees terminated due to consolidation.

Any individual whose employment is terminated because of a duplication of effort or position resulting from the agency consolidation provided for in Sections 27-5-151 through 27-5-159 may be given preferential status if he makes application for further state employment, all other qualifications being satisfied.

HISTORY: Laws, 1980, ch. 561, § 4, eff from and after July 2, 1980.

§ 27-5-159. Maintenance of books, records and accounts by persons liable for taxes; inspection by commission.

  1. All persons who are liable for any taxes under any law transferred to the state tax commission by the provisions of Sections 27-5-151 through 27-5-159 shall keep full, complete, adequate and intelligible records, books and accounts in the English language, which books, records and accounts shall truly and correctly show and disclose the amount and extent of the liability of such person for such taxes and all other pertinent and material matters and facts with reference to such person’s liability for such taxes. Such records shall be kept and preserved by such person for a period of three (3) years. The state tax commission shall have the power and authority to require all persons liable for any taxes under any of the laws which the commission is required to administer and enforce pursuant to Sections 27-5-151 through 27-5-159 to produce within this state, at such reasonable time and place as the commission may designate, any and all books, accounts, papers and records within or without this state pertaining to their liability for taxes under any of the laws which the commission is required to enforce pursuant to Sections 27-5-151 through 27-5-159, or for any other purpose relating to the enforcement and administration of such laws. The commission shall also have the power and authority to examine and inspect during the usual business hours of the day all records, books, papers and accounts of any person pertaining to the tax liability of such person under any of the laws which the commission is required to enforce pursuant to Sections 27-5-151 through 27-5-159 and for any other purpose in connection with such laws.
  2. The term “person” as used in this section shall mean any individual, partnership, corporation, firm or other legal entity.

HISTORY: Laws, 1980, ch. 561, § 5, eff from and after July 2, 1980.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Chapter 7. Income Tax and Withholding

Article 1. Income Tax.

§ 27-7-1. Citation of article.

This article may be cited as the Income Tax Law of 1952.

HISTORY: Codes, 1942, § 9220-01; Laws, 1952, ch. 402, § 1, eff from and after January 1, 1952.

Cross References —

Withholding of tax, see §27-7-301 et seq.

Mississippi S Corporation Income Tax, see §27-8-1 et seq.

Compliance with income tax law as condition to homestead exemption allowance, see §27-33-63.

Requirement of bond from contractors subject to sales tax for payment of income tax, see §27-65-21.

Amounts to be deposited in the Superconducting Super Collider Fund out of tax receipts, see §57-67-15.

RESEARCH REFERENCES

ALR.

Liability for additions to deficiencies for fraud, imposed by income tax laws, as surviving taxpayer’s death. 15 A.L.R.2d 1036.

Reliance on attorney, accountant, or other expert in preparing income tax returns as defense against fraud penalties. 22 A.L.R.2d 972.

Deduction of cost of acquiring, protecting, or disposing of title to income-producing property as a nontrade or nonbusiness expense. 23 A.L.R.2d 902.

Income tax consequences to shareholder of dividend in kind. 56 A.L.R.2d 474.

Income tax: corporate assets as received in liquidation or by purchase where stock is purchased to acquire assets. 83 A.L.R.2d 718.

State tax on trust income as affected by foreign elements. 5 A.L.R.3d 606.

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 358 et seq.

CJS.

85 C.J.S., Taxation § 1970 et seq.

Lawyers’ Edition.

Tax leglislation as violating Federal Constitution’s First Amendment-Supreme Court cases. 103 L. Ed. 2d 951.

State income tax as violating immunity of United States – Supreme Court cases. 103 L. Ed. 2d 1027.

JUDICIAL DECISIONS

1. Validity.

2. Construction and application.

1. Validity.

It is well settled by the federal supreme court that in imposing taxes for state purposes a state is not exercising any power which the federal Constitution has conferred upon Congress, but it is only when the tax operates to regulate commerce between the states or with foreign nations, to an extent which infringes the authority conferred upon Congress, that the tax exceeds the limitations imposed by the federal Constitution. State Tax Com. v. Memphis Natural Gas Co., 197 Miss. 583, 19 So. 2d 477, 1944 Miss. LEXIS 325 (Miss. 1944).

The state cannot tax interstate commerce in any form whatever. Miller v. Illinois C. R. Co., 146 Miss. 422, 111 So. 558, 1927 Miss. LEXIS 191 (Miss. 1927).

If all of same class for taxation are taxed alike, equality clauses of state and federal constitutions are complied with. State ex rel. Knox v. Gulf, M. & N. R. Co., 138 Miss. 70, 104 So. 689, 1925 Miss. LEXIS 106 (Miss. 1925).

State may impose tax on net income of residents and corporations created by it, and may include therein income derived from business without state. State ex rel. Knox v. Gulf, M. & N. R. Co., 138 Miss. 70, 104 So. 689, 1925 Miss. LEXIS 106 (Miss. 1925).

Income tax is an excise and not subject to constitutional requirement of taxing property in proportion to value and assessment under general laws according to value. State ex rel. Knox v. Gulf, M. & N. R. Co., 138 Miss. 70, 104 So. 689, 1925 Miss. LEXIS 106 (Miss. 1925).

Constitutional requirement that taxes shall be assessed by assessor and collected by sheriff does not apply to income taxes. State ex rel. Knox v. Gulf, M. & N. R. Co., 138 Miss. 70, 104 So. 689, 1925 Miss. LEXIS 106 (Miss. 1925).

Tax on net income is not burden on interstate commerce, although part is derived from such commerce. State ex rel. Knox v. Gulf, M. & N. R. Co., 138 Miss. 70, 104 So. 689, 1925 Miss. LEXIS 106 (Miss. 1925).

2. Construction and application.

The 1924 income tax statute was but an amendment and continuation of the 1912 statute. Fernwood Lumber Co. v. Mississippi State Tax Com., 167 Miss. 273, 149 So. 727, 1933 Miss. LEXIS 126 (Miss. 1933).

Income tax laws are to be strictly construed against the taxing power and doubts resolved in favor of the taxpayer. Miller v. Illinois C. R. Co., 146 Miss. 422, 111 So. 558, 1927 Miss. LEXIS 191 (Miss. 1927).

§ 27-7-3. Definitions.

When used in this article:

“Taxpayer” includes any individual, partnership, corporation, association, trust or estate, subject to a tax imposed hereunder, or whose income is, in whole or in part, subject to a tax imposed hereunder.

“Domestic,” when applied to any corporation or association, including partnerships, means created or organized in the State of Mississippi.

“Foreign,” when applied to any corporation or association, including partnerships, means created or organized outside the State of Mississippi.

“Fiduciary” means a guardian, trustee, executor, administrator, receiver, conservator, or any person, whether individual or corporate, acting in any fiduciary capacity, for any person, trust, or estate.

“Resident” means a natural person and includes, for the purpose of determining liability for the tax imposed by this article upon or with reference to the income of any taxable year, any person domiciled in the State of Mississippi and any other person who maintains a legal or actual residence within the state.

“Nonresident,” when used in connection with this article, shall apply to any natural person whose domicile and place of abode is without the State of Mississippi.

“Foreign country” or “foreign government” means any jurisdiction other than the one embraced within the United States. The words “United States” includes the states, the District of Columbia, and the territorial possessions of the United States.

“State Tax Commission” or “Tax Commission” means the Department of Revenue. “Commission” or “department” also means the Department of Revenue except where such words are specifically given other meanings.

“Commissioner,” “Chairman of the Mississippi State Tax Commission,” “Chairman of the State Tax Commission,” “chairman of the commission” or “chairman” means the Commissioner of Revenue of the Department of Revenue.

“Taxable year” means the calendar year, or fiscal year ending during such calendar year, upon the basis of which the net income is computed hereunder. “Fiscal year” means an accounting period of twelve (12) months, ending on the last day of any month other than December.

“Paid or accrued” means paid or accrued, or paid or incurred, and these terms, “paid or incurred” or “paid or accrued,” shall be construed according to the method of accounting or the basis on which the net income is computed. The term “received for the purpose of computation of net income” means received or accrued, and the term “received or accrued” shall be construed according to the method of accounting or the basis on which the net income is computed.

“Dividend” means any distribution made by a corporation, association, trust or estate, to its shareholders or members, whether in cash, other property, or its own stock.

HISTORY: Codes, 1942, § 9220-02; Laws, 1934, ch. 120; Laws, 1952, ch. 402, § 2; Laws, 2009, ch. 492, § 41, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 146 provides:

“SECTION 146. Section 145 of this act shall take effect and be in force from and after July 1, 2009, and the remainder of this act shall take effect and be in force from and after July 1, 2010.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2010, added (h) and redesignated the remaining subsections accordingly; and rewrote (i).

Cross References —

Department of Revenue generally, see §27-3-1 et seq.

Transfer of powers, duties and functions of State Tax Commission and Chairman of the State Tax Commission to the Commissioner of Revenue acting through the Department of Revenue, see §27-3-4.

RESEARCH REFERENCES

ALR.

Domicile for state tax purposes of wife living apart from husband. 82 A.L.R.3d 1274.

JUDICIAL DECISIONS

1. In general.

Taxpayers who maintained residences in both Mississippi and Tennessee would be liable for Mississippi personal income tax for the years 1980 through 1988, even though they established that they intended to make Tennessee their domicile during that time, since they retained sufficient ties to Mississippi and availed themselves of the privileges of state citizenship to be legal residents for tax purposes where they continued to vote in Mississippi elections, held Mississippi drivers licenses, and claimed a homestead exemption in Mississippi for 3 of those years. State Tax Comm'n v. Earnest, 627 So. 2d 313, 1993 Miss. LEXIS 400 (Miss. 1993).

The statutory definition of “legal resident” clearly indicates that domicile and legal or actual residence for purposes of incurring liability for income tax are separate and distinct concepts; the legislature intended to impose income tax liability on persons who were legal or actual residents even though, by their intent, they were domiciled elsewhere. State Tax Comm'n v. Earnest, 627 So. 2d 313, 1993 Miss. LEXIS 400 (Miss. 1993).

The court referred to this section in determining the proportion of income of a manufacturing company having plants in Mississippi and other states which is taxable in Mississippi. Reliance Mfg. Co. v. Barr, 245 Miss. 86, 146 So. 2d 569, 1962 Miss. LEXIS 535 (Miss. 1962).

The undivided share assigned to a nonresident stockholder in the assets of a dissolved foreign corporation, the business of which is continued upon its dissolution under the direction of its former chief stockholder and the property of which is not actually distributed in kind but kept intact, is not a liquidating dividend. Hewgley v. Stone, 200 Miss. 486, 27 So. 2d 693, 1946 Miss. LEXIS 313 (Miss. 1946).

The word “person” as used in a former statute was held to include both artificial and natural persons. Hattiesburg Grocery Co. v. Robertson, 126 Miss. 34, 88 So. 4, 1921 Miss. LEXIS 4 (Miss. 1921).

§ 27-7-5. Imposition of the tax.

  1. There is hereby assessed and levied, to be collected and paid as hereinafter provided, for the calendar year 1983 and fiscal years ending during the calendar year 1983 and all taxable years thereafter, upon the entire net income of every resident individual, corporation, association, trust or estate, in excess of the credits provided, a tax at the following rates:
      1. Through calendar year 2017, on the first Five Thousand Dollars ($5,000.00) of taxable income, or any part thereof, the rate shall be three percent (3%);
      2. For calendar year 2018, on the first One Thousand Dollars ($1,000.00) of taxable income there shall be no tax levied, and on the next Four Thousand Dollars ($4,000.00) of taxable income, or any part thereof, the rate shall be three percent (3%);
      3. For calendar year 2019, on the first Two Thousand Dollars ($2,000.00) of taxable income there shall be no tax levied, and on the next Three Thousand Dollars ($3,000.00) of taxable income, or any part thereof, the rate shall be three percent (3%);
      4. For calendar year 2020, on the first Three Thousand Dollars ($3,000.00) of taxable income there shall be no tax levied, and on the next Two Thousand Dollars ($2,000.00) of taxable income, or any part thereof, the rate shall be three percent (3%);
      5. For calendar year 2021, on the first Four Thousand Dollars ($4,000.00) of taxable income there shall be no tax levied, and on the next One Thousand Dollars ($1,000.00) of taxable income, or any part thereof, the rate shall be three percent (3%);
      6. For calendar year 2022 and all taxable years thereafter, there shall be no tax levied on the first Five Thousand Dollars ($5,000.00) of taxable income;
    1. On taxable income in excess of Five Thousand Dollars ($5,000.00) up to and including Ten Thousand Dollars ($10,000.00), or any part thereof, the rate shall be four percent (4%); and
    2. On all taxable income in excess of Ten Thousand Dollars ($10,000.00), the rate shall be five percent (5%).
  2. An S corporation, as defined in Section 27-8-3(1)(g), shall not be subject to the income tax imposed under this section.
  3. A like tax is hereby imposed to be assessed, collected and paid annually, except as hereinafter provided, at the rate specified in this section and as hereinafter provided, upon and with respect to the entire net income, from all property owned or sold, and from every business, trade or occupation carried on in this state by individuals, corporations, partnerships, trusts or estates, not residents of the State of Mississippi.
  4. In the case of taxpayers having a fiscal year beginning in a calendar year with a rate in effect that is different than the rate in effect for the next calendar year and ending in the next calendar year, the tax due for that taxable year shall be determined by:
    1. Computing for the full fiscal year the amount of tax that would be due under the rates in effect for the calendar year in which the fiscal year begins; and
    2. Computing for the full fiscal year the amount of tax that would be due under the rates in effect for the calendar year in which the fiscal year ends; and
    3. Applying to the tax computed under paragraph (a) the ratio which the number of months falling within the earlier calendar year bears to the total number of months in the fiscal year; and
    4. Applying to the tax computed under paragraph (b) the ratio which the number of months falling within the later calendar year bears to the total number of months within the fiscal year; and
    5. Adding to the tax determined under paragraph (c) the tax determined under paragraph (d) the sum of which shall be the amount of tax due for the fiscal year.

HISTORY: Codes, 1942, § 9220-03; Laws, 1934, ch. 120; Laws, 1938, ch. 115; Laws, 1940, ch. 111; Laws, 1942, ch. 124; Laws, 1944, ch. 125, § 1; Laws, 1952, ch. 402, § 3; Laws, 1960, ch. 456, § 1; Laws, 1960, ch. 457, § 1; Laws, 1968, ch. 580, § 26; Laws, 1982, Ex Sess, ch. 17, § 31; Laws, 1984, 1st Ex Sess, ch. 10, § 1; Laws, 1992, ch. 484, § 7; Laws, 1993, ch. 456, § 12; Laws, 2016, ch. 499, § 1, eff from and after Jan. 1, 2016.

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor,” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section 27-104-1 provides that the term “Fiscal Management Board” shall mean the “Department of Finance and Administration”.

Section 27-104-6 provides that whenever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Laws of 2016, ch. 499, § 6, effective January 1, 2016, provides:

“SECTION 6. This act shall be known and may be cited as the ‘Taxpayer Pay Raise Act of 2016.’ ”

Laws of 2016, ch. 499, § 7, effective January 1, 2016, provides:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax law or corporation franchise tax law before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws and corporation franchise tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The 2016 amendment, effective January 1, 2016, designated the formerly undesignated second through fourth paragraphs of (1) as (1)(a) through (c); in (1)(a), added “Through calendar year 2017” at the beginning, substituted “thereof, the rate shall be three” for “thereof, at the rate of three,” and added (ii) through (vi); rewrote (1)(b), which read: “On the next Five Thousand Dollars ($5,000.00) of taxable income, or any part thereof, at the rate of four percent (4%); and”; substituted “thereof, the rate shall be five” for “thereof, at the rate of five” in (1)(c); and in (4), rewrote the introductory paragraph, which read: “In the case of taxpayers having a fiscal year beginning in the calendar year 1982 and ending after the first day of January 1983, the tax due for that taxable year shall be determined by,” in (a), substituted “in which the fiscal year begins” for “1982” and in (b), substituted “in which the fiscal year ends” for “1983.”

Cross References —

Taxation of annuity contracts under optional retirement program for employees of state institutions of higher learning, see §25-11-419.

Tax credits against taxes imposed by this chapter, see §§27-7-22.3 through27-7-22.36.

Increase in tax imposed by this section by reason of inclusion of LIFO recapture amount in corporation’s income is payable in four equal installments, see §27-7-45.

Withholding of tax, see §27-7-301 et seq.

Refund to taxpayer, see §27-7-313.

Exemption of S corporations from tax imposed by this section, see §27-8-7.

Payment of income tax by S corporations on behalf of shareholders, see §27-8-19.

Premium taxes on insurance companies, see §27-15-103 et seq.

Contractor’s payment or security for payment of income taxes, see §27-65-21.

Transfer of remaining balance of Working Cash Balance Revolving Fund into the General Fund and the Working Cash-Stabilization Reserve Fund, see §27-103-207.

For provisions relating to the state bond commission and notes to maintain a working balance in the general fund, see §31-17-101 et seq.

Provisions relating to borrowing not to exceed an amount which can be repaid in the fiscal year of loan, see §31-17-123.

Applicability of the income tax provisions to the income and profits earned on bonds issued and sold by the Business Finance Corporation, see §57-10-255.

Tax levied under this chapter as exception to tax exempt status of bonds issued to finance economic development projects, see §57-10-439.

Amounts to be deposited in the Superconducting Super Collider Fund out of tax receipts, see §57-67-15.

Taxpayer claiming credit under §57-105-1 against the taxes imposed by this section not required to pay any additional tax under §27-15-123 as a result of claiming the credit, see §57-105-1.

RESEARCH REFERENCES

ALR.

Income tax treatment of payment to spouse for relinquishment of inchoate marital rights in property of other spouse. 1 A.L.R.2d 1037.

Dividend in kind or stock dividend as affecting corporation’s income tax. 7 A.L.R.2d 750.

Income and excess profits tax of co-operative association and its patrons or members. 8 A.L.R.2d 925.

Income tax consequences to shareholder of dividend in kind. 56 A.L.R.2d 474.

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 358 et seq. (income taxes).

CJS.

85 C.J.S., Taxation § 1975 et seq.

JUDICIAL DECISIONS

1. In general.

Under Former Law

1. In general.

Chancery court did not err in dismissing a taxpayer’s complaint against the Mississippi Department of Revenue (MDOR) for lack of subject-matter jurisdiction because the taxpayer failed to pursue the administrative remedies available to him; the MDOR provided sufficient notice to the taxpayer of his tax assessments. Williams v. Morgan, 201 So.3d 1073, 2016 Miss. App. LEXIS 578 (Miss. Ct. App. 2016).

Bankruptcy debtor failed to show that the debtor’s business was not profitable to excuse the debtor’s failure to file income tax returns or rebut the presumption that the agency’s assessment of the debtor’s income tax liability was correct. Blalock v. Miss. Dep't of Rev. (In re Blalock), 537 B.R. 284, 2015 Bankr. LEXIS 3120 (Bankr. S.D. Miss. 2015).

New Hampshire commuters’ income tax applicable to nonresidents only, with no corresponding tax on residents, was held violative of privileges and immunities clause. Austin v. New Hampshire, 420 U.S. 656, 95 S. Ct. 1191, 43 L. Ed. 2d 530, 1975 U.S. LEXIS 106 (U.S. 1975).

A state has the right to collect a tax on income earned in the taxing state, although the taxpayer is a citizen of a different state. McWilliams Dredging Co. v. McKeigney, 227 Miss. 730, 86 So. 2d 672, 1956 Miss. LEXIS 748 (Miss. 1956).

The purpose of the state income tax law, in so far as a foreign corporation is concerned, is to tax its income, which is earned in the state, and there is no purpose to tax such income where it is earned outside the state, as this is not permissible. McWilliams Dredging Co. v. McKeigney, 227 Miss. 730, 86 So. 2d 672, 1956 Miss. LEXIS 748 (Miss. 1956).

The law unquestionably favors the specific accounting by foreign corporations and theories of allocation have no place in determining income tax on corporation if net income within state can be distinguished from outside business. McWilliams Dredging Co. v. McKeigney, 227 Miss. 730, 86 So. 2d 672, 1956 Miss. LEXIS 748 (Miss. 1956).

Under Former Law

Tax on income from testamentary trust distributed annually to a large number of beneficiaries, only a few of whom resided in the state, was taxable to the beneficiaries and not to the trustees. State ex rel. Rice v. Stirling, 199 Miss. 555, 24 So. 2d 776, 1946 Miss. LEXIS 223 (Miss. 1946).

Neither Code 1942, § 9222 nor Code 1942, § 9231, imposing a tax on the net income derived from the sale by foreign corporation of natural gas at wholesale to a nonresident corporation doing business in Mississippi, delivered at various points in Mississippi along such corporation’s main pipeline extending from gas field in Louisiana, through Arkansas and Mississippi, and terminating at Memphis, Tennessee, contravened the commerce clause of the federal Constitution. State Tax Com. v. Memphis Natural Gas Co., 197 Miss. 583, 19 So. 2d 477, 1944 Miss. LEXIS 325 (Miss. 1944).

Code 1942, § 9222 and Code 1942, § 9231 imposed a tax on the net income of a foreign corporation attributable to its activities and ownership of property in Mississippi, although such property was used exclusively in the furtherance of the corporation’s interstate business. State Tax Com. v. Memphis Natural Gas Co., 197 Miss. 583, 19 So. 2d 477, 1944 Miss. LEXIS 325 (Miss. 1944).

Neither Code 1942, § 9222 nor Code 1942, § 9231, imposing a tax on the net income of a foreign corporation attributable to its activities and ownership of property in Mississippi, although such property was used exclusively in the furtherance of the corporation’s interstate business, violated the commerce clause of the Federal Constitution. State Tax Com. v. Memphis Natural Gas Co., 197 Miss. 583, 19 So. 2d 477, 1944 Miss. LEXIS 325 (Miss. 1944).

Income tax, graduated according to amount of income, did not violate requirement of equality of taxation, nor deny equal protection of laws. State ex rel. Knox v. Gulf, M. & N. R. Co., 138 Miss. 70, 104 So. 689, 1925 Miss. LEXIS 106 (Miss. 1925).

§ 27-7-7. Tax a debt.

The tax imposed by this article, and all increases, interest and penalties provided for in connection with such tax, shall be in addition to all other taxes imposed by law. The tax imposed pursuant to this article, and the increases, interest and penalties provided in connection with such tax shall, in addition to being a tax against the property, business, trade, profession or occupation, be and become from the time same is due and payable a personal debt of the taxpayer liable to pay the same to the state and said increases, interest and penalties which shall accrue shall be recoverable as a part of the tax with respect to which they are imposed.

HISTORY: Codes, 1942, § 9220-04; Laws, 1934, ch. 120; Laws, 1952, ch. 402, § 4-a; Laws, 1954, ch. 389.

§ 27-7-9. Gain or loss on disposition of property.

Except as provided in Sections 27-7-95 through 27-7-103, determination of amount of gain or loss.

  1. Computation of gain or loss.The gain from the sale or other disposition of property shall be the excess of the amount realized therefrom over the adjusted basis provided in subsection (c) for determining gain, and the loss shall be the excess of the adjusted basis provided in subsection (c) for determining loss over the amount realized.
  2. Amount realized.The amount realized from the sale or other disposition of property shall be the sum of any money received plus the fair market value of the property (other than money) received.
  3. Installment sales.Nothing in this section shall be construed to prevent (in the case of property sold under contract providing for payment in installments) the taxation of that portion of any installment payment representing gain or profit in the year in which such payment is received.
  4. Property acquired by bequests, devises and inheritance.If personal property was acquired by specific bequest, or if real property was acquired by general or specific devise or by intestacy, the basis shall be the fair market value of the property at the time of the death of the decedent. If the property was acquired by the decedent’s estate from the decedent, the basis in the hands of the estate shall be the fair market value of the property at the time of the death of the decedent. In all other cases, if the property was acquired either by will or by intestacy, the basis shall be the fair market value of the property at the time of the distribution to the taxpayer. In the case of property transferred in trust to pay the income for life to or upon the order or direction of the grantor, with the right reserved to the grantor at all times prior to his death to revoke the trust, the basis of such property in the hands of the persons entitled under the terms of the trust instrument to the property after the grantor’s death shall, after such death, be the same as if the trust instrument had been a will executed on the day of the grantor’s death.
  5. Property acquired by a transfer in trust.If the property was acquired by a transfer in trust (other than by a transfer in trust by a bequest or devise), the basis shall be the same as it would be in the hands of the grantor, increased in the amount of gain, or decreased in the amount of loss, recognized to the grantor upon such transfer under this section.
  6. Property acquired in tax-free exchanges.If the property was acquired upon an exchange described in subsection (f), the basis shall be the same as in the case of the property exchanged, decreased in the amount of any money received by the taxpayer and increased in the amount of gain or decreased in the amount of loss to the taxpayer that was recognized upon such exchange by the terms of this act. If the property so acquired consisted in part of the type of property permitted by subsection (f) to be received without recognition of gain or loss, and in part of other property, the basis provided in this subsection shall be allocated between the properties (other than money) received, and for the purpose of the allocation there shall be assigned to such other property an amount equivalent to its fair market value at the date of the exchange.
  7. Property acquired in tax-free distribution.If the property consists of stock or securities distributed to a taxpayer in connection with a transaction described in subsection (f), the basis in the case of the stock in respect of which the distribution was made shall be apportioned, under rules and regulations prescribed by the commissioner, between such stock and the stock or securities distributed.
  8. Property acquired in involuntary conversions.If the property was acquired as the result of a compulsory or involuntary conversion described in subsection (f), the basis shall be the same as in the case of property so converted, decreased in the amount of any money received by the taxpayer which was not expended in accordance with the provisions of said subsection determining the taxable status of the gain or loss upon such conversion, and increased in the amount of gain or decreased in the amount of loss to the taxpayer recognized upon such conversion.
  9. Property acquired in wash sales.If substantially identical property was acquired in place of stock or securities which were sold or disposed of and in respect of which loss was not allowed as a deduction under Section 27-7-17(d), the basis in the case of property so acquired shall be the basis in the case of the stock or securities so sold or disposed of, except that, if the repurchase price was in excess of the sales price, such basis shall be increased in the amount of the difference, or if the repurchase price was less than the sales price, such basis shall be decreased in the amount of the difference.
  10. Property acquired before March 16, 1912.The basis for determining the gain or loss from the sale or other disposition of property acquired before March 16, 1912, shall be:

    In determining the fair market value of stock in a corporation as of March 16, 1912, due regard shall be given to the fair market value of the assets of the corporation as of that date.

    Except as otherwise provided, the provisions of this subsection relating to the nonrecognition of gain, including the exception provided in subparagraph (B), shall apply only to an owner of the converted property who has held title to such property for a period at least three (3) years prior to the date of the disposition of the converted property, provided that an owner who acquired such property by bequest, devise, gift or inheritance shall be excluded from this limitation, if the preceding owner acquired title to such property at least three (3) years prior to the date of disposition. However, no gain shall be recognized on property that is compulsorily or involuntarily converted if no gain is recognized with regard to such property under Section 1033 of the Internal Revenue Code.

Recognition of gain or loss.Except as otherwise provided in this section, on the sale or exchange of property the entire amount of the gain or loss, determined under subsection (a), shall be recognized.

Adjusted basis for determining gain or loss.

In general.The adjusted basis for determining the gain or loss from the sale or other disposition of property, whenever acquired, shall be the basis determined under subsection (d) adjusted as provided in subsection (e).

Bargain sale to a charitable organization.If a deduction is allowed under Section 27-7-17 (relating to charitable contributions) by reason of a sale, then the adjusted basis for determining the gain from such sale shall be that portion of the adjusted basis which bears the same ratio to the adjusted basis as the amount realized bears to the fair market value of the property.

Basis of property.

Property acquired after March 16, 1912.The basis for ascertaining the gain derived or the loss sustained from the sale or other disposition of property, real, personal or mixed, shall be, in the case of property acquired after March 16, 1912, the cost of such property, except as otherwise provided in this subsection.

Inventory property.If the property should have been included in the last inventory, the basis shall be the last inventory value thereof.

Property acquired by gift.In the case of property acquired by gift after January 1, 1936, the basis shall be the same as that which it would have in the hands of the donor or the last preceding owner by whom it was not acquired by gift. If the facts necessary to determine such basis are unknown to the donee, the commissioner shall, if possible, obtain such facts from such donor, or last preceding owner, or any other person cognizant thereof. If the commissioner finds it impossible to obtain such facts, the commissioner shall establish a basis for the property from the best information available. In the case of property acquired by gift on or before January 1, 1936, the basis for ascertaining gain or loss from the sale or other disposition thereof shall be the fair market price or value of such property at the time of acquisition.

The cost of such property (or in the case of such property as is described in subsection (d)(2) or (4) of this section the basis as therein provided, or in the case of property acquired by gift or transfer in trust, the fair market value of such property at the time of such acquisition); or

The fair market value of such property as of March 16, 1912, whichever is greater.

Adjustments to basis.

In general.In computing the amount of gain or loss from the sale or other disposition of property, proper adjustment shall be made for any expenditure, receipt, loss or other item, properly chargeable to capital account since the basis date. The cost or other basis of the property shall also be diminished by the amount of the deductions for exhaustion, wear and tear, obsolescence, amortization and depletion, which have since the acquisition of the property been allowable in respect of such property whether or not such deductions were claimed by the taxpayer or formerly allowed. In the case of stock, the basis shall be diminished by the amount of distributions previously made in respect to such stock, to the extent provided under this section.

Substituted basis.Whenever it appears that the basis of the property in the hands of a taxpayer is a substituted basis, then the adjustments provided in subsection (e)(1) shall be made after first making in respect of such substituted basis proper adjustments of a similar nature in respect of the period during which the property was held by the transferor, donor or grantor, or during which the other property was held by the person for whom the basis is to be determined. The term “substituted basis” as used in this subsection means a basis determined under any provision of this section or under any corresponding provision of a prior Income Tax Law, providing that the basis shall be determined by reference to the basis in the hands of a transferor, donor or grantor, or, by reference to other property held at any time by the person for whom the basis is to be determined.

Recognition of gain or loss – exceptions.

Exchange solely in kind.

Property held for productive use or investment.No gain or loss shall be recognized if property held for productive use in trade or business or for investment (not including stock in trade or other property held primarily for sale, nor stocks, bonds, notes, choses in action, certificates of trust or beneficial interest, or other securities or evidence of indebtedness or interest) is exchanged solely for property of a like kind to be held either for productive use in trade or business or for investment. In addition, no gain or loss shall be recognized on any exchange of property if no gain or loss is recognized with regard to such exchange under Section 1031 of the Internal Revenue Code.

Stock for stock in same corporation.No gain or loss shall be recognized if common stock in a corporation is exchanged solely for common stock in the same corporation, or if preferred stock in a corporation is exchanged solely for preferred stock in the same corporation.

Transfers to corporation controlled by transferor.No gain or loss shall be recognized if property is transferred to a corporation by one or more persons solely in exchange for stock or securities in such corporation, and if immediately after the exchange such person or persons are in control of the corporation; but in the case of an exchange by two (2) or more persons, this subsection shall apply only if the amount of the stock and securities received by each is substantially in proportion to his interest in the property prior to the exchange.

Stock for stock on reorganization.No gain or loss shall be recognized if stock or securities in a corporation, a party to a reorganization, are, in pursuance of the plan of reorganization, exchanged solely for stock or securities in such corporation or in another corporation, a party to a reorganization.

Gain from exchanges not solely in kind.If an exchange would be within the provisions of subsection (f)(1) of this section, if it were not for the fact that the property received in exchange consists not only of property permitted by subsection (f)(1) to be received without the recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized, but in an amount not in excess of the sum of such money and the fair market value of such other property so received.

Loss from exchanges not solely in kind.If an exchange would be within the provisions of subsection (f)(1) of this section, if it were not for the fact that the property received in exchange consists not only of property permitted by subsection (f)(1) to be received without the recognition of gain or loss but also of other property or money, then no loss from the exchange shall be recognized.

Distribution of stock on reorganization.If in pursuance of a plan of reorganization, there is distributed to a shareholder in a corporation, a party to the reorganization, stock or securities in such corporation or in another corporation, a party to the reorganization, without the surrender by such shareholder of stock or securities in such corporation, no gain to the distributee from the receipt of such stock or securities shall be recognized.

Distribution with effect of taxable dividend.If a distribution made in pursuance of a plan of reorganization is within the provisions of subsection (f)(4) of this section, but has the effect of the distribution of a taxable dividend, then there shall be taxed as a dividend to each distributee such an amount of the gain recognized under subsection (f)(2) as is not in excess of his ratable share of the undistributed earnings and profits of the corporation. The remainder, if any, of the gain recognized under subsection (f)(2) shall be taxed as a gain from the exchange of property.

Involuntary conversions.If property, as a result of its destruction in whole or in part, theft, seizure or requisition or condemnation, or threat or imminence thereof, is compulsorily or involuntarily converted:

Into property similar or related in service or use to the property so converted, no gain shall be recognized, but loss shall be recognized;

Into money, no gain shall be recognized if such money is expended, within a period ending two (2) years after the close of the first taxable year in which any part of the gain upon the conversion is realized, in the acquisition of other property similar or related in service or use to the property so converted, or in the acquisition of control of a corporation owning such other property, or in the establishment of a replacement fund, but loss shall be recognized. Such two-year period shall be extended to five (5) years with respect to property in the Hurricane Katrina disaster area, as defined in the Katrina Emergency Tax Relief Act of 2005, which is compulsorily or involuntarily converted on or after August 29, 2005, by reason of Hurricane Katrina, but only if substantially all of the use of the replacement property is in such area. If any part of the money is not so expended, the gain shall be recognized to the extent of the money which is not so expended, regardless of whether such money is received in one or more taxable years and regardless of whether or not the money which is not so expended constitutes gain. Provided, gain realized on property which is compulsorily or involuntarily converted for public use under Title 11, Chapter 27, Mississippi Code of 1972, or any federal law relating to the involuntary conversion of property for public use shall not be recognized. Provided further, that gain realized on property which is voluntarily converted for public use shall not be recognized after it becomes evident that eminent domain proceedings are probable.

Property exchanged treated as equivalent of cash.When property other than property specified in subsection (f)(1)(A) of this section is exchanged for other property, the property received in exchange shall, for the purpose of determining gain or loss, be treated as the equivalent of cash to the amount of its fair market value.

Distribution of assets of corporation.The distribution to the taxpayer of the assets of a corporation shall be treated as a sale of the stock or securities of the corporation owned by him, and the gain or loss shall be computed accordingly.

Organization of a corporation.In the case of the organization of a corporation, the stock and securities received shall be considered to take the place of property transferred therefor, and no gain or loss shall be deemed to arise therefrom.

Sales of certain interests in financial institutions domiciled in Mississippi, domestic corporations, domestic limited partnerships or domestic limited liability companies.No gain shall be recognized from the sale of authorized shares in financial institutions domiciled in Mississippi and domestic corporations, or partnership interests in domestic limited partnerships and domestic limited liability companies, that have been held for more than one (1) year; however, any gain that would otherwise be excluded by this provision shall first be applied against, and reduced by, any losses determined from sales or transactions described by this provision if the losses were incurred in the year of the gain or within the two (2) years preceding or subsequent to the gain.

Reorganization defined.The term “reorganization” means:

A statutory merger or consolidation;

The acquisition by one (1) corporation, in exchange solely for all or a part of its voting stock (or in exchange solely for all or a part of the voting stock of a corporation which is in control of the acquiring corporation), of stock of another corporation if, immediately after the acquisition, the acquiring corporation has control of such other corporation, or of substantially all the properties of another corporation;

A transfer by a corporation of all or a part of its assets to another corporation if immediately after the transfer the transferor, or one or more of its shareholders (including persons who were shareholders immediately before the transfer), or any combination thereof, is in control of the corporation to which the assets are transferred;

A recapitalization; or

A mere change in identity, form or place of organization, however effected.

Party to a reorganization defined.The term “a party to a reorganization” includes a corporation resulting from a reorganization and includes both corporations in the case of an acquisition by one (1) corporation of at least a majority of the voting stock and at least a majority of the total number of shares of all other classes of stock of another corporation.

Control defined.As used in this section, the term “control” means the ownership of at least eighty percent (80%) of the voting stock and at least eighty percent (80%) of the total number of shares of all other classes of stock of the corporation.

Special rules.

Liquidation of subsidiaries.A transfer to a parent corporation from its subsidiary of property distributed in complete liquidation of the subsidiary shall result in no recognized gain or loss if the basis of the property in the hands of the parent corporation is the same as it was in the hands of the subsidiary.

Gain or loss on sales or exchanges in connection with certain liquidations.Corporations adopting a plan of complete liquidation under the provisions of the Internal Revenue Code shall recognize the gain or loss from the sale or exchange of property by the corporation under said plan. The total gain or loss from the liquidating distributions shall be recognized by the shareholders; however, a credit for the tax paid by the liquidating corporation on the gain from the sale or exchange of property under the plan of liquidation will be allowed to the extent of any tax liability to the shareholders. The corporation shall provide to the Department of Revenue a list of all shareholders with their percentage of ownership, distribution, tax credit allowed and any other information requested.

Distribution of stock and securities of a controlled corporation.No gain shall be recognized on a distribution to a stockholder of a corporation if such gain would not be recognized to such stockholder for federal income tax purposes under the provisions of Section 355 of the Internal Revenue Code. With respect to the distributing corporation, no gain shall be recognized from such distribution provided the distribution is a part of a transaction that qualifies for tax-free treatment under the provisions of Section 355 or 368(a)(1)(D) of the Internal Revenue Code. Additionally, with respect to a distributing corporation, no gain shall be recognized from such distribution provided the distribution is pursuant to an overall plan to facilitate an ultimate distribution that qualifies for tax-free treatment under the provisions of Section 355 or 368(a)(1)(D) of the Internal Revenue Code.

Notwithstanding the other provisions of this section, a corporation or other entity that is involved in restructuring, reorganizing, distributing assets or profits, or changing ownership that results in an adjustment to its asset basis is required to report a gain in the year such transaction occurs on any such transaction when the transaction involves assets owned or used in this state, or otherwise represents assets owned or used in this state. If a transfer of income or a change in asset valuation occurs on the tax records of the taxpayer, such transaction shall result in taxation to this state to the extent of the transfer of income or change in asset valuation.

If a corporation or other entity makes an Internal Revenue Code Section 338 election, or other similar election under which the aggregate basis in assets are increased on the tax records of the taxpayer, then a similar election must also be made for Mississippi purposes, but the gain must be recognized by the corporation in which the increase in basis of the assets occurs. The corporation or other entity is allowed to increase its basis by the amount of gain recognized. An aggregate write-down of assets is not allowed. The parent corporation shall recognize the gain on the disposition of its stock.

For state tax purposes, a corporation or other legal entity is considered separate from its shareholders, affiliated corporations or other entities. If a corporation or other legal entity enters into any transaction that is for the benefit of its shareholders or for the benefit of an affiliated corporation without an equal mutual business benefit of the corporation, then, the transaction will be adjusted or eliminated to arrive at taxable income to this state. All transactions entered into by a corporation must be at “arms-length.” If requested by the commissioner, the taxpayer must be able to substantiate that the transaction occurred at “arms-length.” If not, the transaction may be adjusted to the satisfaction of the commissioner. In determining whether the transaction occurred at arms-length, the commissioner shall consider the following:

Whether the transaction is in compliance with the federal regulations promulgated under Internal Revenue Code Section 482;

Whether the transaction was done for a valid business purpose;

Whether the income being shifted by the transaction is subject to a tax in another state;

Whether the transaction is consistent with the results that would have been realized if uncontrolled taxpayers had engaged in the same transaction under the same circumstances; and

Other factors which support the conclusion that income is being shifted to avoid the tax imposed by this chapter.

Sale or exchange of residence.

Loss on sale or exchange of residence.Loss from the sale or exchange of property used by the taxpayer as his principal residence is not recognized and cannot be deducted.

Nonrecognition of gain.Gain shall be computed in accordance with the provisions of the Internal Revenue Code, rules, regulations and revenue procedures relating to the sale or exchange of a personal residence not in direct conflict with the provisions of the Mississippi Income Tax Law.

Gain on the sale or exchange of residence.A recognizable gain on the sale or exchange of a personal residence shall be included in gross income and treated as ordinary income.

Distributions by corporations.

Distributions of the property of a corporation, including partial and complete liquidations, shall be recognized by the distributing corporation and the gain or loss shall be computed on the difference of the fair market value of the assets distributed and their basis. The total gain or loss from the distributions to the shareholders shall be recognized by the shareholders subject to subsections (f)(8) and (j)(1); however, a credit for the tax paid by the distributing corporation on the gain from the sale or exchange of property under the plan of distribution will be allowed to the extent of any liability to the shareholders. The corporation shall provide to the Department of Revenue a list of all shareholders with their percentage of ownership, distribution, tax credit allowed and any other information requested.

Source of distributions.For the purposes of this act, every distribution is made out of earnings or profits to the extent thereof, and from the most recently accumulated earnings and profits. Any earnings or profit accumulated, or increase in value of property acquired, before March 16, 1912, may be distributed exempt from tax (after the earnings and profits accumulated after March 16, 1912, have been distributed), but any such tax-free distribution shall be applied against and reduce the basis of the stock provided in subsection (d).

Distributions in liquidation.Amounts distributed in complete liquidation of a corporation shall be treated as in full payment in exchange for the stock, and amounts distributed in partial liquidation of a corporation shall be treated as in part or full payment in exchange for the stock. The gain or loss to the distributee resulting from such exchange shall be determined under subsection (a), but shall be recognized only to the extent provided in subsection (f). In the case of amounts distributed in partial liquidation, the part of such distribution which is property chargeable to capital account shall not be considered a distribution of earnings or profits within the meaning of paragraph (2) of this subsection for the purpose of determining the taxability of subsequent distributions by the corporations.

Other distributions.If any distribution (not in partial or complete liquidation) made by a corporation to its shareholders, is not out of increase in value of property accrued before March 16, 1912, and is not out of earnings or profits, then the amount of such distribution shall be applied against and reduce the basis of the stock provided in subsection (d), and if in excess of such basis, such excess shall be taxable in the same manner as a gain from the sale or exchange of property.

Stock dividends.A stock dividend shall not be subject to tax.

Cancellation or redemption of stock.If a corporation cancels or redeems its stock (whether or not such stock was issued as a stock dividend) at such time and in such manner as to make the distribution and cancellation or redemption in whole or in part essentially equivalent to the distribution of a taxable dividend, the amount so distributed in redemption or cancellation of the stock, to the extent that it represents a distribution of earnings or profits accumulated after March 16, 1912, shall be treated as a taxable dividend.

“Amounts distributed in partial liquidation” defined.As used in this subsection, the term “amounts distributed in partial liquidation” means distribution by a corporation in complete cancellation or redemption of a part of its stock, or one of a series of distributions in complete cancellation or redemption of all or a portion of its stock.

Distributions of stock pursuant to order enforcing the Antitrust Laws.Any distribution of stock which is made pursuant to the order of any court enforcing the Antitrust Laws of the United States, or of any state, shall be a distribution which is not out of earnings and profits of the distributing corporation, but the value of the stock so distributed shall be applied against and reduce the basis of the stock of the distributing corporation provided in subsection (d), and if in excess of such basis, such excess shall be taxable in the same manner as a gain from the sale or exchange of property.

HISTORY: Codes, 1942, § 9220-05; Laws, 1936, ch. 151; Laws, 1950, ch. 534; Laws, 1952, ch. 402, § 4-b; Laws, 1958, ch. 554, § 1; Laws, 1978, ch. 527, § 1; Laws, 1980, ch. 461, § 1; Laws, 1982, ch. 339; Laws, 1984, ch. 447, § 1; Laws, 1985, ch. 52, § 1; Laws, 1988, ch. 391, § 1; Laws, 1989, ch. 485, § 1; Laws, 1991, ch. 524, § 6; Laws, 1994, ch. 474, § 1; Laws, 1995, ch. 478, § 1; Laws, 1997, ch. 396, § 1; Laws, 1998, ch. 543, § 1; Laws, 2001, ch. 586, § 1; Laws, 2003, ch. 319, § 1; Laws, 2005, ch. 469, § 1; Laws, 2007, ch. 491, § 1; Laws, 2012, ch. 482, § 1, eff from and after Jan. 1, 2012.

Editor’s Notes —

Laws of 1998, ch. 543, § 4, provides:

“SECTION 4. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 2001, ch. 586, §§ 8, 9, provide as follows:

“SECTION 8. This act shall apply to taxable years beginning on or after January 1, 2001.

“SECTION 9. No rules or regulations shall be promulgated or enforced pursuant to this act unless such rules or regulations apply equally to each taxpayer affected by this act.”

At the direction of the co-counsel for the Joint Legislative Committee on Compilation, Revision and Publication of Legislation, an error in a statutory reference in (f)(6)(B) was corrected by substituting “Title 11, Chapter 27, Mississippi Code of 1972” for “Title II, Chapter 27, Mississippi Code of 1972”

Amendment Notes —

The 2005 amendment rewrote (f)(10) to remove the provision in the income tax law that provides no gain shall be recognized from the liquidation of certain assets of domestic corporations.

The 2007 amendment, in (f), added the last sentence in (1)(A), added the second sentence of the first paragraph of (6)(B), and in the second paragraph of (6)(B), added “Except as otherwise provided” at the beginning and added the last sentence.

The 2012 amendment substituted “Department of Revenue” for “State Tax Commission” in the last sentence of and the last sentence of ( l ); and in (j)(3), deleted “federal” preceding “Internal Revenue Code” at the end of the first sentence, and added the last two sentences.

Cross References —

Applicability of the adjusted basis of a certified pollution or environmental control for purposes of determining gain to computation of such a facility’s amortizable basis for purposes of a deduction with respect to amortization, see §27-7-17.

Treatment or losses from sales or exchanges of capital assets, see §§27-7-95 through27-7-103.

Federal Aspects—

Antitrust laws of the United States generally, see 15 USCS §§ 1 et seq.

Internal Revenue Code generally, see USCS, Title 26.

Sections 338, 355, 482, 1031, 1033 of the Internal Revenue Code, see 26 USCS §§ 338, 355, 482, 1031, 1033.

Katrina Emergency Tax Relief Act of 2005, P.L. 109-73, 119 Stat. 2016, see 26 USCS § 1 note.

Sections 338, 355, 368(a)(1)(D), 482, 1031, 1033 of the Internal Revenue Code, see 26 USCS §§ 338, 355, 368(a)(1)(D), 482, 1031, 1033.

RESEARCH REFERENCES

ALR.

Income tax: holding period for purposes of computation of gain or loss on sale of partner’s interest in firm. 7 A.L.R.2d 672.

Income tax: market value as ascribable to agreement to pay a life annuity to another for purpose of determining capital gain or loss. 12 A.L.R.2d 589.

Income tax consequences to shareholder of dividend in kind. 56 A.L.R.2d 474.

What constitutes trade or business under Internal Revenue Code (U.S.C.S. Title 26). 161 A.L.R. Fed. 245.

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation, § 457 et seq.

20 Am. Jur. Proof of Facts 2d 565, Establishment of Intangible Asset as Amortizable.

CJS.

85 C.J.S., Taxation § 2018 et seq.

JUDICIAL DECISIONS

1. In general.

jdufl

1. In general.

The 1997 amendment to Miss. Code Ann. §27-7-9(f)(10)(B) did nothing to alter the applicability of 26 U.S.C.S. § 1245 and its regulations to the recapture of depreciation/amortization under Miss. Code Ann. §27-7-9(f)(10)(B); on remand, the Mississippi State Tax Commission (MSTC) was to apply 26 U.S.C.S. § 1245 and its corresponding regulations in determining the amount realized in the same manner as it would have prior to the 1997 amendment, recognizing the limited change caused by the substitution of up to cost recapture for the pre-amendment recapture calculation contained in § 1245(a), and the MSTC had to recalculate and assess the taxes due for depreciation/amortization recapture. Barton v. Blount, 981 So. 2d 299, 2007 Miss. App. LEXIS 586 (Miss. Ct. App. 2007), cert. denied, 981 So. 2d 298, 2008 Miss. LEXIS 209 (Miss. 2008).

Mississippi Code §27-7-9(j)(3), as such subsection read in 1980, which required that 3 percent of the corporate distribution, following corporate liquidation under § 327 of the federal Internal Revenue Code, to be withheld from distribution to shareholders and paid over to the state tax commissioner, and further provided that payments to the commissioner would be treated as shareholders’ estimated tax payments under the Mississippi Tax Withholding Act, to be allocated pro rata to the shareholders’ tax payment account, was applicable to both Mississippi resident and nonresident shareholders, and, because of the benefits provided by the state, the subsection was constitutional as it applied to nonresident shareholders. Anderson v. Lambert, 494 So. 2d 370, 1986 Miss. LEXIS 2650 (Miss. 1986).

jdufl

Upon dissolution of a corporation, a stockholder is protected against being charged with a taxable gain through the transfer to him of his share of the corporation’s assets at an appreciated value, and likewise he should be denied the privilege of computing a nontaxable loss on the same basis. Urschel v. Stone, 198 Miss. 105, 21 So. 2d 466, 1945 Miss. LEXIS 172 (Miss. 1945).

§ 27-7-11. Inventories.

Whenever, in the opinion of the commissioner, the use of inventories is necessary in order to clearly determine the income of any taxpayer, inventories shall be taken by such taxpayer upon such basis as the commissioner may prescribe, with the approval of the governor, in order to conform as nearly as may be to the best accounting practice in the trade or business, and in order to clearly reflect the income.

HISTORY: Codes, 1942, § 9220-06; Laws, 1934, ch. 120; Laws, 1952, ch. 402, § 5, eff from and after January 1, 1952.

Cross References —

Commissioner as meaning the Commissioner of Revenue of the Department of Revenue, see §27-7-3.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 647 (inventory of merchandise).

CJS.

85 C.J.S., Taxation § 1901 et seq.

§ 27-7-13. Net income defined.

  1. The term “net income” means the gross income as defined hereunder, less allowable business expenses and expenses incurred in the taxpayer’s regular trade or profession.
  2. The net income which may be subjected to tax shall be determined upon the basis of the taxpayer’s annual accounting period, either fiscal or calendar year, and in keeping with the method or manner of accounting regularly employed by the taxpayer in maintaining his or its books of account. Any departure from such books of account shall be made only because of the necessity of omitting certain income excluded from gross income under the provisions of this article, or excluding such deductions which are not provided for herein; provided, however, that in the case of taxpayers subject to regulation by any federal governmental regulatory agency or by a regulatory agency of the State of Mississippi, adjustments will be made from the books of account, if necessary, so as to reflect the taxpayer’s true net income. Estimated deductions shall be subject to the approval of the commissioner.
  3. But, if no such method and manner of accounting has been employed, or if the method or manner employed does not clearly reflect the income, the computation shall be made upon such basis and in such manner as, in the opinion of the commissioner, clearly reflects the income.
  4. If the taxpayer’s annual accounting period is other than a fiscal year as defined in this article, or if he has no annual accounting period, or does not keep books, the net income shall be computed upon the basis of the calendar year.
  5. The taxpayer may elect to file his first return on the basis of receipts and disbursements or the accrual basis, but having exercised this election, he must secure the permission of the commissioner to change such basis.

HISTORY: Codes, 1942, § 9220-07; Laws, 1934, ch. 120; Laws, 1952, ch. 402, § 6; Laws, 1958, ch. 554, § 2; Laws, 1966, ch. 628, § 1, eff from and after passage (approved June 17, 1966).

Cross References —

Taxation of annuity contracts under optional retirement program for employees of state institutions of higher learning, see §25-11-419.

Establishment of “Victims of Domestic Violence Fund” and expenditure of monies from such fund, see §93-21-117.

RESEARCH REFERENCES

ALR.

Income tax consequences to shareholder of dividend in kind. 56 A.L.R.2d 474.

Federal income tax of corporate employee or officer in respect of stock option given him by corporation, or sold to him at less than its value. 72 A.L.R.2d 1352.

Decision to take foreign income taxes as federal credit under Section 901 of the Internal Revenue Code (26 USCS § 901) as precluding their deduction for state income tax purposes. 77 A.L.R.4th 823.

§ 27-7-15. Gross income defined.

  1. For the purposes of this article, except as otherwise provided, the term “gross income” means and includes the income of a taxpayer derived from salaries, wages, fees or compensation for service, of whatever kind and in whatever form paid, including income from governmental agencies and subdivisions thereof; or from professions, vocations, trades, businesses, commerce or sales, or renting or dealing in property, or reacquired property; also from annuities, interest, rents, dividends, securities, insurance premiums, reinsurance premiums, considerations for supplemental insurance contracts, or the transaction of any business carried on for gain or profit, or gains, or profits, and income derived from any source whatever and in whatever form paid. The amount of all such items of income shall be included in the gross income for the taxable year in which received by the taxpayer. The amount by which an eligible employee’s salary is reduced pursuant to a salary reduction agreement authorized under Section 25-17-5 shall be excluded from the term “gross income” within the meaning of this article.
  2. In determining gross income for the purpose of this section, the following, under regulations prescribed by the commissioner, shall be applicable:
    1. Dealers in property.Federal rules, regulations and revenue procedures shall be followed with respect to installment sales unless a transaction results in the shifting of income from inside the state to outside the state.
    2. Casual sales of property.
      1. Prior to January 1, 2001, federal rules, regulations and revenue procedures shall be followed with respect to installment sales except they shall be applied and administered as if H.R. 3594, the Installment Tax Correction Act of 2000 of the 106th Congress, had not been enacted. This provision will generally affect taxpayers, reporting on the accrual method of accounting, entering into installment note agreements on or after December 17, 1999. Any gain or profit resulting from the casual sale of property will be recognized in the year of sale.
      2. From and after January 1, 2001, federal rules, regulations and revenue procedures shall be followed with respect to installment sales except as provided in this subparagraph (ii). Gain or profit from the casual sale of property shall be recognized in the year of sale. When a taxpayer recognizes gain on the casual sale of property in which the gain is deferred for federal income tax purposes, a taxpayer may elect to defer the payment of tax resulting from the gain as allowed and to the extent provided under regulations prescribed by the commissioner. If the payment of the tax is made on a deferred basis, the tax shall be computed based on the applicable rate for the income reported in the year the payment is made. Except as otherwise provided in subparagraph (iii) of this paragraph (b), deferring the payment of the tax shall not affect the liability for the tax. If at any time the installment note is sold, contributed, transferred or disposed of in any manner and for any purpose by the original note holder, or the original note holder is merged, liquidated, dissolved or withdrawn from this state, then all deferred tax payments under this section shall immediately become due and payable.
      3. If the selling price of the property is reduced by any alteration in the terms of an installment note, including default by the purchaser, the gain to be recognized is recomputed based on the adjusted selling price in the same manner as for federal income tax purposes. The tax on this amount, less the previously paid tax on the recognized gain, is payable over the period of the remaining installments. If the tax on the previously recognized gain has been paid in full to this state, the return on which the payment was made may be amended for this purpose only. The statute of limitations in Section 27-7-49 shall not bar an amended return for this purpose.
    3. Reserves of insurance companies.In the case of insurance companies, any amounts in excess of the legally required reserves shall be included as gross income.
    4. Affiliated companies or persons.As regards sales, exchanges or payments for services from one to another of affiliated companies or persons or under other circumstances where the relation between the buyer and seller is such that gross proceeds from the sale or the value of the exchange or the payment for services are not indicative of the true value of the subject matter of the sale, exchange or payment for services, the commissioner shall prescribe uniform and equitable rules for determining the true value of the gross income, gross sales, exchanges or payment for services, or require consolidated returns of affiliates.
    5. Alimony and separate maintenance payments.The federal rules, regulations and revenue procedures in determining the deductibility and taxability of alimony payments shall be followed in this state.
    6. Reimbursement for expenses of moving.There shall be included in gross income (as compensation for services) any amount received or accrued, directly or indirectly, by an individual as a payment for or reimbursement of expenses of moving from one (1) residence to another residence which is attributable to employment or self-employment.
  3. In the case of taxpayers other than residents, gross income includes gross income from sources within this state.
  4. The words “gross income” do not include the following items of income which shall be exempt from taxation under this article:
    1. The proceeds of life insurance policies and contracts paid upon the death of the insured. However, the income from the proceeds of such policies or contracts shall be included in the gross income.
    2. The amount received by the insured as a return of premium or premiums paid by him under life insurance policies, endowment, or annuity contracts, either during the term or at maturity or upon surrender of the contract.
    3. The value of property acquired by gift, bequest, devise or descent, but the income from such property shall be included in the gross income.
    4. Interest upon the obligations of the United States or its possessions, or securities issued under the provisions of the Federal Farm Loan Act of 1916, or bonds issued by the War Finance Corporation, or obligations of the State of Mississippi or political subdivisions thereof.
    5. The amounts received through accident or health insurance as compensation for personal injuries or sickness, plus the amount of any damages received for such injuries or such sickness or injuries, or through the War Risk Insurance Act, or any law for the benefit or relief of injured or disabled members of the military or naval forces of the United States.
    6. Income received by any religious denomination or by any institution or trust for moral or mental improvements, religious, Bible, tract, charitable, benevolent, fraternal, missionary, hospital, infirmary, educational, scientific, literary, library, patriotic, historical or cemetery purposes or for two (2) or more of such purposes, if such income be used exclusively for carrying out one or more of such purposes.
    7. Income received by a domestic corporation which is “taxable in another state” as this term is defined in this article, derived from business activity conducted outside this state. Domestic corporations taxable both within and without the state shall determine Mississippi income on the same basis as provided for foreign corporations under the provisions of this article.
    8. In case of insurance companies, there shall be excluded from gross income such portion of actual premiums received from an individual policyholder as is paid back or credited to or treated as an abatement of premiums of such policyholder within the taxable year.
    9. Income from dividends that has already borne a tax as dividend income under the provisions of this article, when such dividends may be specifically identified in the possession of the recipient.
    10. Amounts paid by the United States to a person as added compensation for hazardous duty pay as a member of the Armed Forces of the United States in a combat zone designated by Executive Order of the President of the United States.
    11. Amounts received as retirement allowances, pensions, annuities or optional retirement allowances paid under the federal Social Security Act, the Railroad Retirement Act, the Federal Civil Service Retirement Act, or any other retirement system of the United States government, retirement allowances paid under the Mississippi Public Employees’ Retirement System, Mississippi Highway Safety Patrol Retirement System or any other retirement system of the State of Mississippi or any political subdivision thereof. The exemption allowed under this paragraph (k) shall be available to the spouse or other beneficiary at the death of the primary retiree.
    12. Amounts received as retirement allowances, pensions, annuities or optional retirement allowances paid by any public or governmental retirement system not designated in paragraph (k) or any private retirement system or plan of which the recipient was a member at any time during the period of his employment. Amounts received as a distribution under a Roth Individual Retirement Account shall be treated in the same manner as provided under the Internal Revenue Code of 1986, as amended. The exemption allowed under this paragraph (l) shall be available to the spouse or other beneficiary at the death of the primary retiree.
    13. National Guard or Reserve Forces of the United States compensation not to exceed the aggregate sum of Five Thousand Dollars ($5,000.00) for any taxable year through the 2005 taxable year, and not to exceed the aggregate sum of Fifteen Thousand Dollars ($15,000.00) for any taxable year thereafter.
    14. Compensation received for active service as a member below the grade of commissioned officer and so much of the compensation as does not exceed the maximum enlisted amount received for active service as a commissioned officer in the Armed Forces of the United States for any month during any part of which such members of the Armed Forces (i) served in a combat zone as designated by Executive Order of the President of the United States or a qualified hazardous duty area as defined by federal law, or both; or (ii) was hospitalized as a result of wounds, disease or injury incurred while serving in such combat zone. For the purposes of this paragraph (n), the term “maximum enlisted amount” means and has the same definition as that term has in 26 USCS 112.
    15. The proceeds received from federal and state forestry incentive programs.
    16. The amount representing the difference between the increase of gross income derived from sales for export outside the United States as compared to the preceding tax year wherein gross income from export sales was highest, and the net increase in expenses attributable to such increased exports. In the absence of direct accounting, the ratio of net profits to total sales may be applied to the increase in export sales. This paragraph (p) shall only apply to businesses located in this state engaging in the international export of Mississippi goods and services. Such goods or services shall have at least fifty percent (50%) of value added at a location in Mississippi.
    17. Amounts paid by the federal government for the construction of soil conservation systems as required by a conservation plan adopted pursuant to 16 USCS 3801 et seq.
    18. The amount deposited in a medical savings account, and any interest accrued thereon, that is a part of a medical savings account program as specified in the Medical Savings Account Act under Sections 71-9-1 through 71-9-9; provided, however, that any amount withdrawn from such account for purposes other than paying eligible medical expense or to procure health coverage shall be included in gross income.
    19. Amounts paid by the Mississippi Soil and Water Conservation Commission from the Mississippi Soil and Water Cost-Share Program for the installation of water quality best management practices.
    20. Dividends received by a holding corporation, as defined in Section 27-13-1, from a subsidiary corporation, as defined in Section 27-13-1.
    21. Interest, dividends, gains or income of any kind on any account in the Mississippi Affordable College Savings Trust Fund, as established in Sections 37-155-101 through 37-155-125, to the extent that such amounts remain on deposit in the MACS Trust Fund or are withdrawn pursuant to a qualified withdrawal, as defined in Section 37-155-105.
    22. Interest, dividends or gains accruing on the payments made pursuant to a prepaid tuition contract, as provided for in Section 37-155-17.
    23. Income resulting from transactions with a related member where the related member subject to tax under this chapter was required to, and did in fact, add back the expense of such transactions as required by Section 27-7-17(2). Under no circumstances may the exclusion from income exceed the deduction add-back of the related member, nor shall the exclusion apply to any income otherwise excluded under this chapter.
    24. Amounts that are subject to the tax levied pursuant to Section 27-7-901, and are paid to patrons by gaming establishments licensed under the Mississippi Gaming Control Act.
    25. Amounts that are subject to the tax levied pursuant to Section 27-7-903, and are paid to patrons by gaming establishments not licensed under the Mississippi Gaming Control Act.
    26. Interest, dividends, gains or income of any kind on any account in a qualified tuition program and amounts received as distributions under a qualified tuition program shall be treated in the same manner as provided under the United States Internal Revenue Code, as amended. For the purposes of this paragraph (z), the term “qualified tuition program” means and has the same definition as that term has in 26 USCS 529.
    27. The amount deposited in a health savings account, and any interest accrued thereon, that is a part of a health savings account program as specified in the Health Savings Accounts Act created in Sections 83-62-1 through 83-62-9; however, any amount withdrawn from such account for purposes other than paying qualified medical expenses or to procure health coverage shall be included in gross income, except as otherwise provided by Sections 83-62-7 and 83-62-9.
    28. Amounts received as qualified disaster relief payments shall be treated in the same manner as provided under the United States Internal Revenue Code, as amended.
    29. Amounts received as a “qualified Hurricane Katrina distribution” as defined in the United States Internal Revenue Code, as amended.
    30. Amounts received by an individual which may be excluded from income as foreign earned income for federal income tax purposes.
    31. Amounts received by a qualified individual, directly or indirectly, from an employer or nonprofit housing organization that are qualified housing expenses associated with an employer-assisted housing program. For purposes of this paragraph (ee):

      1. Homeownership education or counseling;

      2. The development of affordable housing; or

      3. The development or administration of employer-assisted housing programs.

      1. “Qualified individual” means any individual whose household income does not exceed one hundred twenty percent (120%) of the area median gross income (as defined by the United States Department of Housing and Urban Development), adjusted for household size, for the area in which the housing is located.
      2. “Nonprofit housing organization” means an organization that is organized as a not-for-profit organization under the laws of this state or another state and has as one of its purposes:
      3. “Employer-assisted housing program” means a separate written plan of any employer (including, without limitation, tax-exempt organizations and public employers) for the exclusive benefit of the employer’s employees to pay qualified housing expenses to assist the employer’s employees in securing affordable housing.
      4. “Qualified housing expenses” means:

      1. With respect to rental assistance, an amount not to exceed Two Thousand Dollars ($2,000.00) paid for the purpose of assisting employees with security deposits and rental subsidies; and

      2. With respect to homeownership assistance, an amount not to exceed the lesser of Ten Thousand Dollars ($10,000.00) or six percent (6%) of the purchase price of the employee’s principal residence that is paid for the purpose of assisting employees with down payments, payment of closing costs, reduced interest mortgages, mortgage guarantee programs, mortgage forgiveness programs, equity contribution programs, or contributions to homebuyer education and/or homeownership counseling of eligible employees.

    32. For the 2010 taxable year and any taxable year thereafter, amounts converted in accordance with the United States Internal Revenue Code, as amended, from a traditional Individual Retirement Account to a Roth Individual Retirement Account. The exemption allowed under this paragraph (ff) shall be available to the spouse or other beneficiary at the death of the primary retiree.
    33. Amounts received for the performance of disaster or emergency-related work as defined in Section 27-113-5.
    34. The amount deposited in a catastrophe savings account established under Sections 27-7-1001 through 27-7-1007, interest income earned on the catastrophe savings account, and distributions from the catastrophe savings account; however, any amount withdrawn from a catastrophe savings account for purposes other than paying qualified catastrophe expenses shall be included in gross income, except as otherwise provided by Sections 27-7-1001 through 27-7-1007.
    35. Interest, dividends, gains or income of any kind on any account in the Mississippi Achieving a Better Life Experience (ABLE) Trust Fund, as established in Chapter 28, Title 43, to the extent that such amounts remain on deposit in the ABLE Trust Fund or are withdrawn pursuant to a qualified withdrawal, as defined in Section 43-28-11.
    36. Subject to the limitations provided under Section 27-7-1103, amounts deposited into a first-time homebuyer savings account and any interest or other income earned attributable to an account and monies or funds withdrawn or distributed from an account for the payment of eligible costs by or on behalf of a qualified beneficiary; however, any monies or funds withdrawn or distributed from a first-time homebuyer savings account for any purpose other than the payment of eligible costs by or on behalf of a qualified beneficiary shall be included in gross income. For the purpose of this paragraph (jj), the terms “first-time homebuyer savings account,” “eligible costs” and “qualified beneficiary” mean and have the same definitions as such terms have in Section 27-7-1101.
    37. Amounts paid by an agricultural disaster program as compensation to an agricultural producer, cattle farmer or cattle rancher who has suffered a loss as the result of a disaster or emergency, including, but not limited to, the following United States Department of Agriculture programs:
      1. Livestock Forage Disaster Program;
      2. Livestock Indemnity Program;
      3. Emergency Assistance for Livestock, Honey Bees and Farm-raised Fish Program;
      4. Emergency Conservation Program;
      5. Noninsured Crop Disaster Assistance Program;
      6. Pasture, Rangeland, Forage Pilot Insurance Program;
      7. Annual Forage Pilot Program;
      8. Livestock Risk Protection Insurance Program; and
      9. Livestock Gross Margin Insurance Plan.
  5. Prisoners of war, missing in action-taxable status.
    1. Members of the Armed Forces.Gross income does not include compensation received for active service as a member of the Armed Forces of the United States for any month during any part of which such member is in a missing status, as defined in paragraph (d) of this subsection, during the Vietnam Conflict as a result of such conflict.
    2. Civilian employees.Gross income does not include compensation received for active service as an employee for any month during any part of which such employee is in a missing status during the Vietnam Conflict as a result of such conflict.
    3. Period of conflict.For the purpose of this subsection, the Vietnam Conflict began February 28, 1961, and ends on the date designated by the President by Executive Order as the date of the termination of combatant activities in Vietnam. For the purpose of this subsection, an individual is in a missing status as a result of the Vietnam Conflict if immediately before such status began he was performing service in Vietnam or was performing service in Southeast Asia in direct support of military operations in Vietnam. “Southeast Asia,” as used in this paragraph, is defined to include Cambodia, Laos, Thailand and waters adjacent thereto.
    4. “Missing status” means the status of an employee or member of the Armed Forces who is in active service and is officially carried or determined to be absent in a status of (i) missing; (ii) missing in action; (iii) interned in a foreign country; (iv) captured, beleaguered or besieged by a hostile force; or (v) detained in a foreign country against his will; but does not include the status of an employee or member of the Armed Forces for a period during which he is officially determined to be absent from his post of duty without authority.
    5. “Active service” means active federal service by an employee or member of the Armed Forces of the United States in an active duty status.
    6. “Employee” means one who is a citizen or national of the United States or an alien admitted to the United States for permanent residence and is a resident of the State of Mississippi and is employed in or under a federal executive agency or department of the Armed Forces.
    7. “Compensation” means (i) basic pay; (ii) special pay; (iii) incentive pay; (iv) basic allowance for quarters; (v) basic allowance for subsistence; and (vi) station per diem allowances for not more than ninety (90) days.
    8. If refund or credit of any overpayment of tax for any taxable year resulting from the application of this subsection (5) is prevented by the operation of any law or rule of law, such refund or credit of such overpayment of tax may, nevertheless, be made or allowed if claim therefor is filed with the Department of Revenue within three (3) years after the date of the enactment of this subsection.
    9. The provisions of this subsection shall be effective for taxable years ending on or after February 28, 1961.
  6. A shareholder of an S corporation, as defined in Section 27-8-3(1)(g), shall take into account the income, loss, deduction or credit of the S corporation only to the extent provided in Section 27-8-7(2).

HISTORY: Codes, 1942, § 9220-08; Laws, 1934, ch. 120; Laws, 1936, ch. 151; Laws, 1940, ch. 123; Laws, 1942, chs. 125, 129; Laws, 1944, ch. 122; Laws, 1948, ch. 464, § 1; Laws, 1952, ch. 402, § 7; Laws, 1954, ch. 366; Laws, 1966, ch. 628, § 2; Laws, 1973, ch. 504, § 1; Laws, 1978, ch. 475, § 1; Laws, 1982, ch. 489, § 1; Laws, 1984, ch. 393, § 8; Laws, 1986, ch. 393, § 1; Laws, 1986, ch. 513, § 8; brought forward without change, Laws, 1987, ch. 345, § 8; Laws, 1987, ch. 423, § 1; Laws, 1990, ch. 523, § 5; Laws, 1993, ch. 377, § 1; Laws, 1993, ch. 456, § 13; Laws, 1993, ch. 523, § 1; Laws, 1994, ch. 468, § 6; Laws, 1997, ch. 606, § 8; Laws, 1998, ch. 448, § 1; Laws, 1999, ch. 446, § 1; Laws, 2000, ch. 473, § 16; Laws, 2001, ch. 452, § 2; Laws, 2001, ch. 586, § 2; Laws, 2002, ch. 516, § 2; Laws, 2003, ch. 319, § 2; Laws, 2004, ch. 500, § 1; Laws, 2005, ch. 443, § 1; Laws, 2005, ch. 484, § 6; Laws, 2005, 5th Ex Sess, ch. 22, § 1; Laws, 2006, ch. 497, § 1; Laws, 2007, ch. 443, § 1; Laws, 2008, ch. 489, § 1; Laws, 2009, ch. 349, § 1; Laws, 2010, ch. 430, § 1; Laws, 2015, ch. 420, § 6; Laws, 2015, ch. 457, § 5; Laws, 2017, ch. 350, § 15; Laws, 2017, ch. 376, § 3, eff from and after March 20, 2017; Laws, 2018, ch. 415, § 1, eff from and after January 1, 2018.

Joint Legislative Committee Note —

Section 2 of ch. 452, Laws of 2001, effective January 1, 2002, amended this section. Section 2 of ch. 586, Laws of 2001, effective January 1, 2001, also amended this section. As set out above, this section reflects the language of both amendments pursuant to Section 1-1-109 which gives the Joint Legislative Committee on Compilation, Revision and Publication of Legislation authority to integrate amendments so that all versions of the same code section enacted within the same legislative session may become effective. The Joint Committee on Compilation, Revision and Publication of Legislation ratified the integration of these amendments as consistent with the legislative intent at the April 26, 2001, meeting of the Committee.

Section 1 of ch. 443, Laws of 2005, effective from and after January 1, 2005 (approved March 23, 2005), amended this section. Section 6 of ch. 484, Laws of 2005, effective from and after January 1, 2005 (approved April 6, 2005), also amended this section. As set out above, this section reflects the language of Section 6 of ch. 484, Laws of 2005, pursuant to Section 1-3-79 which provides that whenever the same section of law is amended by different bills during the same legislative session, and the effective dates of the amendments are the same, the amendment with the latest approval date shall supersede all other amendments to the same section approved on an earlier date.

Section 6 of ch. 420, Laws of 2015, effective upon passage (approved March 29, 2015), amended this section. Section 5 of ch. 457, Laws of 2015, effective from and after January 1, 2015 (approved April 20, 2015), also amended this section. As set out above, this section reflects the language of both amendments pursuant to Section 1-1-109 which gives the Joint Legislative Committee on Compilation, Revision, and Publication of Legislation authority to integrate amendments so that all versions of the same code section enacted within the same legislative session may become effective. The Joint Committee on Compilation, Revision, and Publication of Legislation ratified the integration of these amendments as consistent with the legislative intent at the August 17, 2015, meeting of the Committee.

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected a typographical error in subsection (5)(h), as amended by Laws of 2015, ch. 420, and Laws of 2015, ch. 457. The reference to “subsection (5) of this section” was changed to “this subsection (5).” The Joint Committee ratified the correction at its August 5, 2016, meeting.

Section 3 of Chapter 376, Laws of 2017, effective from and after January 1, 2017 (approved March 22, 2017), amended this section. Section 15 of Chapter 350, Laws of 2017, effective from and after passage (approved March 20, 2017), also amended this section. As set out above, this section reflects the language of both amendments pursuant to Section 1-1-109 which gives the Joint Legislative Committee on Compilation, Revision, and Publication of Legislation authority to integrate amendments so that all versions of the same code section amended within the same legislative session may become effective. The Joint Committee on Compilation, Revision, and Publication of Legislation ratified the integration of these amendments as consistent with the legislative intent at the August 15, 2017, meeting of the Committee.

Editor's Notes —

Laws of 2000, ch. 473, § 22, effective July 1, 2000, provides:

“SECTION 22. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax laws before the date on which Sections 16 through 18 of this act become effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which Sections 16 through 18 of this act become effective or are begun thereafter; and the provisions of the income tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which Sections 16 through 18 of this act become effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 2001, ch. 586, §§ 8, 9, effective January 1, 2001, provide as follows:

“SECTION 8. This act shall apply to taxable years beginning on or after January 1, 2001.

“SECTION 9. No rules or regulations shall be promulgated or enforced pursuant to this act unless such rules or regulations apply equally to each taxpayer affected by this act.”

Laws of 2004, ch. 500, § 2, effective January 1, 2004, provides:

“SECTION 2. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 2005, ch. 443, § 2, effective January 1, 2005, provides as follows:

“SECTION 2. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 2006, ch. 497, § 2, effective January 1, 2006, provides as follows:

“SECTION 2. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 2007, ch. 443, § 2, effective January 1, 2007, provides:

“SECTION 2. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 2010, ch. 430, § 2 effective January 1, 2010, provides:

“SECTION 2. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

The Federal Farm Loan Act of July 17, 1916, referred to in this section, was repealed by 12 USCS § 2001 et seq., P.L. 92-181, 85 Stat. 583, which represented a complete rewriting of the farm credit laws and a fundamental reworking of the statutory basis for the farm credit system. In connection with such reworking of material, the existing statutory provisions covering this area were repealed and their substance revised, reenacted, and expanded. The repealed provisions constituted the bulk of former Chapter 7, 12 USCS § 636 et seq. The repealed statutes, including the Federal Farm Loan Act, are enumerated at P.L. 92-181 § 5.26(a), 85 Stat. 641.

Executive Order No. 13002 of May 13, 1996, designated June 30, 1996, as the date of termination of combatant activities in the zone comprised of Vietnam and the waters adjacent, as described in Executive Order No. 11216 of April 24, 1965.

Laws of 2017, ch. 376, § 5, effective January 1, 2017, provides:

“Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 2018, ch. 415, § 2, effective January 1, 2018, provides:

“Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The 2004 amendment, in (4)(n), substituted “maximum enlisted amount” for “aggregate sum of Five Hundred Dollars ($500.00) per month” and inserted “or a qualified hazardous duty area as defined by federal law, or both” in the first sentence, and added the second sentence.

The first 2005 amendment (ch. 443), added (4)(z).

The second 2005 amendment (ch. 484) added (4)(aa).

The 2005 amendment, 5th Ex Sess, ch. 22, added (4)(bb) and (4)(cc).

The 2006 amendment inserted “through the 2005 taxable year and not to exceed the aggregate sum of Fifteen Thousand Dollars ($15,000.00) for any taxable year thereafter” in (4)(m).

The 2007 amendment added (4)(dd).

The 2008 amendment added (4)(ee).

The 2009 amendment, in (4)(m), added “National Guard or Reserve Forces of the United States” at the beginning; and deleted “received by a member of the National Guard or Reserve Forces of the United States as payment for inactive duty training, active duty training and state active duty” from the end.

The 2010 amendment added (4)(ff).

The first 2015 amendment (ch. 420), effective upon passage (approved March 29, 2015), deleted “(1)” preceding “residence to another residence” in (2)(f); in (4), deleted “July 17” following “Federal Farm Loan Act of” in (d), substituted “forestry incentive programs” for “forestry incentives programs” in (o), deleted “(1)” following “state and has one” in (ee)(ii), and added (gg); and substituted “Department of Revenue” for “State Tax Commission” in (5)(h).

The second 2015 amendment (ch. 457), effective January 1, 2015, deleted “(1)” preceding “residence to another residence” in (2)(f); deleted “July 17” following “Federal Farm Loan Act of” in (4)(d); substituted “incentive” for “incentives” in (4)(o); deleted “(1)” preceding “of its purposes” at the end of (4)(ee)(ii); added (4)(hh); and substituted “Department of Revenue” for “State Tax Commission” near the end of (5)(h).

The first 2017 amendment (ch. 350), effective March 20, 2017, added (4)(ii).

The second 2017 amendment (ch. 376), effective January 1, 2017, inserted “(1)” in (2)(f); and added (4)(jj).

The 2018 amendment, effective January 1, 2018, added (4)(kk).

Cross References —

Mississippi Public Employees’ Retirement System generally, see §25-11-101 et seq.

Taxation of annuity contracts under optional retirement program for employees of state institutions of higher learning, see §25-11-419.

Mississippi Highway Safety Patrol Retirement System generally, see §25-13-1 et seq.

Creation of public employer-assisted housing program authorized, see §25-19-1.

Alimony payments as adjustments to gross income, see §27-7-18.

Calculation of gross income of S corporation shareholders, see §27-8-7.

Treatment of stock or money distributions by S corporations to resident shareholders, see §27-8-17.

Exemption of airport income from tax, see §§61-3-77,61-5-43.

Mississippi Soil and Water Cost-Share Program generally, see §§69-27-301 through69-27-315.

Principal contributed and the interest earned on medical savings account excluded from taxable income under this section, see §71-9-5.

Mississippi Gaming Control Act, see §§75-76-1 et seq.

Federal Aspects—

Federal Civil Service Retirement Act, see 5 USCS § 8331 et seq.

Internal Revenue Code of 1986 generally, see 26 USCS § 1 et seq.

Installment Tax Correction Act of 2000, P.L. 106-573, 114 Stat. 3061, appears in a note under 26 USCS § 1.

“Qualified Hurricane Katrina distribution” defined, Katrina Emergency Tax Relief Act of 2005, P.L. 109-73, 119 Stat. 2016, see 26 USCS § 1 note.

Social Security Act, see 42 USCS § 301 et seq.

Railroad Retirement Act appears generally as 45 USCS § 231 et seq.

War Risk Insurance Act, see 46 App. USCS § 1281 et seq.

OPINIONS OF THE ATTORNEY GENERAL

Interest paid by school district on loan to purchase transportation equipment will be exempt from state income tax. Conley, August 12, 1992, A.G. Op. #92-0581.

RESEARCH REFERENCES

ALR.

Income taxes: taxpayer’s reliance on doctrine of constructive receipt to defeat assertion of tax in later year. 7 A.L.R.2d 735.

Premiums paid by employer for insurance or annuity payable to employee as taxable income of latter. 7 A.L.R.2d 766.

Income tax: cancelation of debt upon payment of less than amount due, or purchase by debtor of own obligation at a discount, as creating taxable income. 7 A.L.R.2d 871.

Tips as taxable income. 10 A.L.R.2d 191.

Income of subsidiary as taxable to it or to parent corporation. 10 A.L.R.2d 576.

Income tax: market value as ascribable to agreement to pay a life annuity to another for purpose of determining capital gain or loss. 12 A.L.R.2d 589.

Income tax consequences to shareholder of dividend in kind. 56 A.L.R.2d 474.

When is corporation, community chest, fund, foundation, or club “organized and operated exclusively” for exempt purposes under Internal Revenue Code. 69 A.L.R.2d 871.

Payment of premiums by corporation on policy on life of stockholder as taxable income to the insured. 73 A.L.R.2d 708.

Exclusion of meals and lodging from gross income under “convenience of the employer” rule. 84 A.L.R.2d 1215.

State tax on trust income as affected by foreign elements. 5 A.L.R.3d 606.

Federal income tax charitable deductions: property fair-market-value determinations. 90 A.L.R. Fed. 402.

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 390 et seq.

CJS.

85 C.J.S., Taxation §§ 1998, 1999 et seq.

JUDICIAL DECISIONS

1. In general.

2. Particular applications.

3. What constitutes taxable income.

4. Exemptions.

1. In general.

“Gross income,” imports an actual gain and indicates an increase of wealth in hand. Mississippi State Tax Com. v. Hogg, 239 Miss. 597, 124 So. 2d 300, 1960 Miss. LEXIS 328 (Miss. 1960).

A taxing statute will be strictly construed against the taxing power and in favor of the taxpayer, and all doubts as to whether or not a tax has been imposed must be resolved in favor of the taxpayer. State v. Johnson, 238 Miss. 211, 118 So. 2d 308, 1960 Miss. LEXIS 398 (Miss. 1960).

The word “property” as used in subsection (a) of this section, applying where property is sold upon the deferred payment plan, is not limited to tangible property. State v. Johnson, 238 Miss. 211, 118 So. 2d 308, 1960 Miss. LEXIS 398 (Miss. 1960).

An administrative interpretation of income tax statute to effect that it did not impose tax on gains realized from capital transactions could not be considered in determining whether gross income within statute included profits on sales of property not regularly employed in conduct of regular trade or business, where the administrative interpretation was in conflict with statute and the commission making the interpretation had not adhered to such interpretation. Virden v. State Tax Com., 180 Miss. 467, 177 So. 784, 1938 Miss. LEXIS 7 (Miss. 1938).

The subsequent amendment of income tax statute could not be considered in determining whether under original statute gross income included profits on sales of property not regularly employed in conduct of regular trade or business, where original statute was not ambiguous. Virden v. State Tax Com., 180 Miss. 467, 177 So. 784, 1938 Miss. LEXIS 7 (Miss. 1938).

Including income from sources outside the state in determining a citizen’s taxable income while excluding it in determining the taxable income of domestic corporations does not deny to a citizen the equal protection of the laws where there is nothing to negative the possible existence of just grounds of difference and it appears that the state has adopted generally a policy of avoiding double taxation of the same economic interest in corporate income by taxing either income of the corporation or dividends of its stockholders, but not both, and in the case of corporate income and dividends attributable to business done outside the state and received by stockholders of domestic corporations, the stockholders are taxed. Lawrence v. State Tax Com., 286 U.S. 276, 52 S. Ct. 556, 76 L. Ed. 1102, 1932 U.S. LEXIS 602 (U.S. 1932).

2. Particular applications.

Where the entire business of a Mississippi corporation consisted of assembling component parts to be used by the New Jersey corporation which owned all of its outstanding stock, the statutory basis for income taxes of the Mississippi corporation was its gross income, and its gross income was the true value of the services it performed for the New Jersey corporation; The Tax Commission could not lawfully substitute for the statutory method of determining gross income an apportionment formula that included the income of the New Jersey corporation, and that portion of a tax regulation authorizing the commissioner to consolidate the income of a resident corporation with that of an affiliated foreign corporation and apply an apportionment formula for income tax purposes is void. Universal Mfg. Corp. v. Brady, 320 So. 2d 784, 1975 Miss. LEXIS 1501 (Miss. 1975).

Where an installment sale of real estate is made, installments of trust deed indebtedness assumed by the purchaser maturing subsequent to the year of sale are not to be considered in determining whether the initial payment exceeds 30 percent. State Tax Com. v. Edmondson, 196 So. 2d 873, 1967 Miss. LEXIS 1493 (Miss. 1967).

To determine whether the initial payment received in connection with an installment sale of real estate exceeds 30 percent, only the sum paid in cash plus any trust deed indebtedness assumed by the purchaser which matures in the year of the sale are to be included. State Tax Com. v. Edmondson, 196 So. 2d 873, 1967 Miss. LEXIS 1493 (Miss. 1967).

A pro rata distribution to stockholders of a corporation of stock in another corporation acquired by it in exchange for assets, does not constitute taxable income. Mississippi State Tax Com. v. Hogg, 239 Miss. 597, 124 So. 2d 300, 1960 Miss. LEXIS 328 (Miss. 1960).

Where a taxpayer, who had received 10 installment promissory notes representing part of the purchase price from him of certain shares of stock, exercised his option to pay income tax on gains received in the years in which the deferred payments were received by him, and subsequently taxpayer transferred these notes in a bona fide transaction to a merchandise corporation in which he was a principal stockholder, for purpose of enabling indorsee to use notes as collateral in its business, with the taxpayer receiving in return, and as consideration for the transfer, substantially identical notes of the corporation payable to him in installments, taxpayer retained the privilege to report his taxable gain under the new installment notes on the deferred payment basis. State v. Johnson, 238 Miss. 211, 118 So. 2d 308, 1960 Miss. LEXIS 398 (Miss. 1960).

3. What constitutes taxable income.

Miss. Code Ann. §27-7-15(4)(i), having been found to violate the dormant commerce clause under the internal consistency test, was modified by striking the phrase “under the provisions of this article” because this preserved legislative intent to include dividend income in the definition of income, while allowing an exemption to taxpayers who already had borne a tax in Mississippi or another state. Miss. Dep't of Revenue v. AT&T Corp., 202 So.3d 1207, 2016 Miss. LEXIS 448 (Miss. 2016).

Miss. Code Ann. §27-7-15(4)(i) violated the dormant commerce clause under the internal consistency test because a taxpayer’s dividend income from in-state subsidiaries was excluded from income, while such income from out-of-state subsidiaries was not, as the income had not already borne a tax under the statute, resulting in malapportionment. Miss. Dep't of Revenue v. AT&T Corp., 202 So.3d 1207, 2016 Miss. LEXIS 448 (Miss. 2016).

This income tax law will not be construed as taxing income from national bank shares where it was enacted at a time when the view prevailing in the Supreme Court of the United States was that instrumentalities of the United States could not be taxed by the state on income. Mississippi State Tax Com. v. Brown, 188 Miss. 483, 193 So. 794, 1940 Miss. LEXIS 14 (Miss. 1940).

Election by state to tax the shares of national banks according to their value as permitted under Act of Congress (12 USCS § 548) exhausted its right to tax such bank, or its shares, or the income therefrom; and, accordingly, the state legislature did not intend, under the Income Tax Act of 1934, to tax the income dividends derived from such shares. Mississippi State Tax Com. v. Brown, 188 Miss. 483, 193 So. 794, 1940 Miss. LEXIS 14 (Miss. 1940).

Money received in a business transaction which the taxpayer has no right to retain but must return is not income within the purview of this section. [Code 1942, § 9227], since his income from the business is neither increased nor diminished thereby. State v. Morgan Gin Co., 186 Miss. 66, 189 So. 817, 1939 Miss. LEXIS 223 (Miss. 1939).

Refunds or payments by a ginning company to its patrons, under an agreement that if they would pay its charges for ginning their cotton and accept payment for their cotton seed at prices offered by it therefor, it would thereafter make an equitable adjustment of such prices and charges and pay them additional money for the cotton seed purchased from them, construed by both parties to be an agreement by the ginning company to do for all its patrons what under its charter it was required to do for its patrons who owned its corporate stock, were not a part of the ginning company’s gross income and therefore included in the taxable income of the corporation. State v. Morgan Gin Co., 186 Miss. 66, 189 So. 817, 1939 Miss. LEXIS 223 (Miss. 1939).

A taxpayer’s “gross income” included profits on sales of property not regularly employed in conduct of regular trade or business where income tax statute was broad enough to include profits on sales of all property in gross income, notwithstanding statute contained provisions for determining gains realized or losses sustained from disposition of assets employed in conduct of regular trade or business but not for determining gains or losses sustained on sales of property not employed in trade or business, since provisions for determining gains or losses were not in conflict with legislative intent clearly expressed in preceding provisions that profits on sales of all property should be included in gross income. Virden v. State Tax Com., 180 Miss. 467, 177 So. 784, 1938 Miss. LEXIS 7 (Miss. 1938).

One who retained rental of land received under Agricultural Adjustment Act, after discovery that receipt thereof was illegal, was subject to state income tax with respect to such rental, against contention that he was liable to suit to recover it. Chapman v. State, 179 Miss. 507, 176 So. 391, 1937 Miss. LEXIS 57 (Miss. 1937).

The state income tax statute would not be inoperative against rentals of land received under Agricultural Adjustment Act, as taxing government instrumentality, since Agricultural Adjustment Act has been declared unconstitutional and void. Chapman v. State, 179 Miss. 507, 176 So. 391, 1937 Miss. LEXIS 57 (Miss. 1937).

Increase in value of property, accruing over period of years, may be taxed as “income” of year in which it is converted into money or other property. Fernwood Lumber Co. v. Mississippi State Tax Com., 167 Miss. 273, 149 So. 727, 1933 Miss. LEXIS 126 (Miss. 1933).

Income earned by citizen and resident of state, whether earned within or without state, is subject to tax. Lawrence v. Mississippi State Tax Com., 162 Miss. 338, 137 So. 503, 1931 Miss. LEXIS 107 (Miss. 1931), aff'd, 286 U.S. 276, 52 S. Ct. 556, 76 L. Ed. 1102, 1932 U.S. LEXIS 602 (U.S. 1932).

“Income” is gain derived from capital, from labor, or from both combined. Hattiesburg Grocery Co. v. Robertson, 126 Miss. 34, 88 So. 4, 1921 Miss. LEXIS 4 (Miss. 1921).

4. Exemptions.

Rental of land received under Agricultural Adjustment Act was not exempt from state income tax as a “gift,” since gift by government must be authorized by valid Act of Congress. Chapman v. State, 179 Miss. 507, 176 So. 391, 1937 Miss. LEXIS 57 (Miss. 1937).

Rental of land received under Agricultural Adjustment Act was a “gain” or “income” from land and not “other compensation received from United States government” so as to be exempt from state income tax within terms of former statute exempting salaries, wages and other compensation received from the United States government. Chapman v. State, 179 Miss. 507, 176 So. 391, 1937 Miss. LEXIS 57 (Miss. 1937).

The salary of a vice-president of a federal land bank is not exempt from state income tax, since federal land banks, though federal instrumentalities, were established primarily to make loans on farm lands, are operated in part for profit, and private investors may own their stock. Parker v. Mississippi State Tax Com., 178 Miss. 680, 174 So. 567, 1937 Miss. LEXIS 267 (Miss.), cert. denied, 302 U.S. 742, 58 S. Ct. 144, 82 L. Ed. 574, 1937 U.S. LEXIS 940 (U.S. 1937).

That profit or gain is evidenced by something which is property taxable as such does not render it exempt from taxation as “income.” Fernwood Lumber Co. v. Mississippi State Tax Com., 167 Miss. 273, 149 So. 727, 1933 Miss. LEXIS 126 (Miss. 1933).

§ 27-7-16. Gross income; treatment of employees’ pension trusts, tax-sheltered annuities, deferred compensation plans, self-employed retirement plans, and individual retirement accounts or retirement bonds.

Amounts contributed in the taxable year by employees and/or self-employed individuals, including partners, to an employees’ pension trust, tax-sheltered annuity plan, authorized deferred compensation plan, self-employed retirement plan, individual retirement account or retirement bond which meets the requirements of a qualified plan under the provisions of the Internal Revenue Code of 1986, as amended, shall be deductible from gross income, subject to the conditions and limitations of the Internal Revenue Code of 1986, as amended. Amounts contributed in the taxable year to a Roth individual retirement account shall be treated in the same manner as provided under the Internal Revenue Code of 1986, as amended.

HISTORY: Laws, 1977, ch. 402, §§ 1, 2; Laws, 1979, ch. 302, § 4; Laws, 1986, ch. 393, § 3; Laws, 1987, ch. 423, § 2; Laws, 1991, ch. 524, § 11; Laws, 1995, ch. 346, § 1; Laws, 1998, ch. 448, § 2, eff from and after January 1, 1998.

Editor’s Notes —

Laws of 1998, ch. 448, § 3, effective January 1, 1998, provides:

“SECTION 3. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Cross References —

Taxation of annuity contracts under optional retirement program for employees of state institutions of higher learning, see §25-11-419.

Federal Aspects—

Internal Revenue Code of 1986 generally, see 26 USCS §§ 1 et seq.

RESEARCH REFERENCES

Am. Jur.

60A Am. Jur. 2d, Pensions and Retirement Funds, §§ 1-3, 136-176, 236, 1143.

71 Am. Jur. 2d, State and Local Taxation, §§ 412, 413 (annuities, pensions and similar retirement benefits).

Am Jur Legal Forms 2d, Federal Tax Guide to Legal Forms, § 133B.

CJS.

85 C.J.S., Taxation, §§ 2022-2025.

§ 27-7-17. Deductions allowed.

In computing taxable income, there shall be allowed as deductions:

  1. Business deductions.
    1. Business expenses.All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered; nonreimbursable traveling expenses incident to current employment, including a reasonable amount expended for meals and lodging while away from home in the pursuit of a trade or business; and rentals or other payments required to be made as a condition of the continued use or possession, for purposes of the trade or business of property to which the taxpayer has not taken or is not taking title or in which he had no equity. Expense incurred in connection with earning and distributing nontaxable income is not an allowable deduction. Limitations on entertainment expenses shall conform to the provisions of the Internal Revenue Code of 1986.
    2. Interest.All interest paid or accrued during the taxable year on business indebtedness, except interest upon the indebtedness for the purchase of tax-free bonds, or any stocks, the dividends from which are nontaxable under the provisions of this article; provided, however, in the case of securities dealers, interest payments or accruals on loans, the proceeds of which are used to purchase tax-exempt securities, shall be deductible if income from otherwise tax-free securities is reported as income. Investment interest expense shall be limited to investment income. Interest expense incurred for the purchase of treasury stock, to pay dividends, or incurred as a result of an undercapitalized affiliated corporation may not be deducted unless an ordinary and necessary business purpose can be established to the satisfaction of the commissioner. For the purposes of this paragraph, the phrase “interest upon the indebtedness for the purchase of tax-free bonds” applies only to the indebtedness incurred for the purpose of directly purchasing tax-free bonds and does not apply to any other indebtedness incurred in the regular course of the taxpayer’s business. Any corporation, association, organization or other entity taxable under Section 27-7-23(c) shall allocate interest expense as provided in Section 27-7-23(c)(3)(I).
    3. Taxes.Taxes paid or accrued within the taxable year, except state and federal income taxes, excise taxes based on or measured by net income, estate and inheritance taxes, gift taxes, cigar and cigarette taxes, gasoline taxes, and sales and use taxes unless incurred as an item of expense in a trade or business or in the production of taxable income. In the case of an individual, taxes permitted as an itemized deduction under the provisions of subsection(3)(a) of this section are to be claimed thereunder.
    4. Business losses.
      1. Losses sustained during the taxable year not compensated for by insurance or otherwise, if incurred in trade or business, or nonbusiness transactions entered into for profit.
      2. Limitations on losses from passive activities and rental real estate shall conform to the provisions of the Internal Revenue Code of 1986.
    5. Bad debts. Losses from debts ascertained to be worthless and charged off during the taxable year, if sustained in the conduct of the regular trade or business of the taxpayer; provided, that such losses shall be allowed only when the taxpayer has reported as income, on the accrual basis, the amount of such debt or account.
    6. Depreciation. A reasonable allowance for exhaustion, wear and tear of property used in the trade or business, or rental property, and depreciation upon buildings based upon their reasonable value as of March 16, 1912, if acquired prior thereto, and upon cost if acquired subsequent to that date.
    7. Depletion. In the case of mines, oil and gas wells, other natural deposits and timber, a reasonable allowance for depletion and for depreciation of improvements, based upon cost, including cost of development, not otherwise deducted, or fair market value as of March 16, 1912, if acquired prior to that date, such allowance to be made upon regulations prescribed by the commissioner, with the approval of the Governor.
    8. Contributions or gifts. Except as otherwise provided in paragraph (p) of this subsection or subsection (3)(a) of this section for individuals, contributions or gifts made by corporations within the taxable year to corporations, organizations, associations or institutions, including Community Chest funds, foundations and trusts created solely and exclusively for religious, charitable, scientific or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inure to the benefit of any private stockholder or individual. This deduction shall be allowed in an amount not to exceed twenty percent (20%) of the net income. Such contributions or gifts shall be allowable as deductions only if verified under rules and regulations prescribed by the commissioner, with the approval of the Governor. Contributions made in any form other than cash shall be allowed as a deduction, subject to the limitations herein provided, in an amount equal to the actual market value of the contributions at the time the contribution is actually made and consummated.
    9. Reserve funds – insurance companies. In the case of insurance companies the net additions required by law to be made within the taxable year to reserve funds when such reserve funds are maintained for the purpose of liquidating policies at maturity.
    10. Annuity income. The sums, other than dividends, paid within the taxpayer year on policy or annuity contracts when such income has been included in gross income.
    11. Contributions to employee pension plans. Contributions made by an employer to a plan or a trust forming part of a pension plan, stock bonus plan, disability or death-benefit plan, or profit-sharing plan of such employer for the exclusive benefit of some or all of his, their, or its employees, or their beneficiaries, shall be deductible from his, their, or its income only to the extent that, and for the taxable year in which, the contribution is deductible for federal income tax purposes under the Internal Revenue Code of 1986 and any other provisions of similar purport in the Internal Revenue Laws of the United States, and the rules, regulations, rulings and determinations promulgated thereunder, provided that:
      1. The plan or trust be irrevocable.
      2. The plan or trust constitute a part of a pension plan, stock bonus plan, disability or death-benefit plan, or profit-sharing plan for the exclusive benefit of some or all of the employer’s employees and/or officers, or their beneficiaries, for the purpose of distributing the corpus and income of the plan or trust to such employees and/or officers, or their beneficiaries.
      3. No part of the corpus or income of the plan or trust can be used for purposes other than for the exclusive benefit of employees and/or officers, or their beneficiaries.

      Contributions to all plans or to all trusts of real or personal property (or real and personal property combined) or to insured plans created under a retirement plan for which provision has been made under the laws of the United States of America, making such contributions deductible from income for federal income tax purposes, shall be deductible only to the same extent under the Income Tax Laws of the State of Mississippi.

    12. Net operating loss carrybacks and carryovers. A net operating loss for any taxable year ending after December 31, 1993, and taxable years thereafter, shall be a net operating loss carryback to each of the three (3) taxable years preceding the taxable year of the loss. If the net operating loss for any taxable year is not exhausted by carrybacks to the three (3) taxable years preceding the taxable year of the loss, then there shall be a net operating loss carryover to each of the fifteen (15) taxable years following the taxable year of the loss beginning with any taxable year after December 31, 1991.

      For any taxable year ending after December 31, 1997, the period for net operating loss carrybacks and net operating loss carryovers shall be the same as those established by the Internal Revenue Code and the rules, regulations, rulings and determinations promulgated thereunder as in effect at the taxable year end or on December 31, 2000, whichever is earlier.

      A net operating loss for any taxable year ending after December 31, 2001, and taxable years thereafter, shall be a net operating loss carryback to each of the two (2) taxable years preceding the taxable year of the loss. If the net operating loss for any taxable year is not exhausted by carrybacks to the two (2) taxable years preceding the taxable year of the loss, then there shall be a net operating loss carryover to each of the twenty (20) taxable years following the taxable year of the loss beginning with any taxable year after the taxable year of the loss.

      The term “net operating loss,” for the purposes of this paragraph, shall be the excess of the deductions allowed over the gross income; provided, however, the following deductions shall not be allowed in computing same:

      1. No net operating loss deduction shall be allowed.
      2. No personal exemption deduction shall be allowed.
      3. Allowable deductions which are not attributable to taxpayer’s trade or business shall be allowed only to the extent of the amount of gross income not derived from such trade or business.

      Any taxpayer entitled to a carryback period as provided by this paragraph may elect to relinquish the entire carryback period with respect to a net operating loss for any taxable year ending after December 31, 1991. The election shall be made in the manner prescribed by the Department of Revenue and shall be made by the due date, including extensions of time, for filing the taxpayer’s return for the taxable year of the net operating loss for which the election is to be in effect. The election, once made for any taxable year, shall be irrevocable for that taxable year.

    13. Amortization of pollution or environmental control facilities. Allowance of deduction. Every taxpayer, at his election, shall be entitled to a deduction for pollution or environmental control facilities to the same extent as that allowed under the Internal Revenue Code and the rules, regulations, rulings and determinations promulgated thereunder.
    14. Dividend distributions – real estate investment trusts. “Real estate investment trust” (hereinafter referred to as REIT) shall have the meaning ascribed to such term in Section 856 of the federal Internal Revenue Code of 1986, as amended. A REIT is allowed a dividend distributed deduction if the dividend distributions meet the requirements of Section 857 or are otherwise deductible under Section 858 or 860, federal Internal Revenue Code of 1986, as amended. In addition:
      1. A dividend distributed deduction shall only be allowed for dividends paid by a publicly traded REIT. A qualified REIT subsidiary shall be allowed a dividend distributed deduction if its owner is a publicly traded REIT.
      2. Income generated from real estate contributed or sold to a REIT by a shareholder or related party shall not give rise to a dividend distributed deduction, unless the shareholder or related party would have received the dividend distributed deduction under this chapter.
      3. A holding corporation receiving a dividend from a REIT shall not be allowed the deduction in Section 27-7-15(4)(t).
      4. Any REIT not allowed the dividend distributed deduction in the federal Internal Revenue Code of 1986, as amended, shall not be allowed a dividend distributed deduction under this chapter.

      The commissioner is authorized to promulgate rules and regulations consistent with the provisions in Section 269 of the federal Internal Revenue Code of 1986, as amended, so as to prevent the evasion or avoidance of state income tax.

    15. Contributions to college savings trust fund accounts. Contributions or payments to a Mississippi Affordable College Savings Program account are deductible as provided under Section 37-155-113. Payments made under a prepaid tuition contract entered into under the Mississippi Prepaid Affordable College Tuition Program are deductible as provided under Section 37-155-17.
    16. Contributions of human pharmaceutical products. To the extent that a “major supplier” as defined in Section 27-13-13(2)(d) contributes human pharmaceutical products in excess of Two Hundred Fifty Million Dollars ($250,000,000.00) as determined under Section 170 of the Internal Revenue Code, the charitable contribution limitation associated with those donations shall follow the federal limitation but cannot result in the Mississippi net income being reduced below zero.
    17. Contributions to ABLE trust fund accounts. Contributions or payments to a Mississippi Achieving a Better Life Experience (ABLE) Program account are deductible as provided under Section 43-28-13.
  2. Restrictions on the deductibility of certain intangible expenses and interest expenses with a related member.
    1. As used in this subsection (2):

      1. Expenses, losses and costs for, related to, or in connection directly or indirectly with the direct or indirect acquisition, use, maintenance or management, ownership, sale, exchange or any other disposition of intangible property to the extent such amounts are allowed as deductions or costs in determining taxable income under this chapter;

      2. Expenses or losses related to or incurred in connection directly or indirectly with factoring transactions or discounting transactions;

      3. Royalty, patent, technical and copyright fees;

      4. Licensing fees; and

      5. Other similar expenses and costs.

      1. “Intangible expenses and costs” include:
      2. “Intangible property” means patents, patent applications, trade names, trademarks, service marks, copyrights and similar types of intangible assets.
      3. “Interest expenses and cost” means amounts directly or indirectly allowed as deductions for purposes of determining taxable income under this chapter to the extent such interest expenses and costs are directly or indirectly for, related to, or in connection with the direct or indirect acquisition, maintenance, management, ownership, sale, exchange or disposition of intangible property.
      4. “Related member” means an entity or person that, with respect to the taxpayer during all or any portion of the taxable year, is a related entity, a component member as defined in the Internal Revenue Code, or is an entity or a person to or from whom there is attribution of stock ownership in accordance with Section 1563(e) of the Internal Revenue Code.
      5. “Related entity” means:

      1. A stockholder who is an individual or a member of the stockholder’s family, as defined in regulations prescribed by the commissioner, if the stockholder and the members of the stockholder’s family own, directly, indirectly, beneficially or constructively, in the aggregate, at least fifty percent (50%) of the value of the taxpayer’s outstanding stock;

      2. A stockholder, or a stockholder’s partnership, limited liability company, estate, trust or corporation, if the stockholder and the stockholder’s partnerships, limited liability companies, estates, trusts and corporations own, directly, indirectly, beneficially or constructively, in the aggregate, at least fifty percent (50%) of the value of the taxpayer’s outstanding stock;

      3. A corporation, or a party related to the corporation in a manner that would require an attribution of stock from the corporation to the party or from the party to the corporation, if the taxpayer owns, directly, indirectly, beneficially or constructively, at least fifty percent (50%) of the value of the corporation’s outstanding stock under regulation prescribed by the commissioner;

      4. Any entity or person which would be a related member under this section if the taxpayer were considered a corporation for purposes of this section.

    2. In computing net income, a taxpayer shall add back otherwise deductible interest expenses and costs and intangible expenses and costs directly or indirectly paid, accrued to or incurred, in connection directly or indirectly with one or more direct or indirect transactions with one or more related members.
    3. The adjustments required by this subsection shall not apply to such portion of interest expenses and costs and intangible expenses and costs that the taxpayer can establish meets one (1) of the following:
      1. The related member directly or indirectly paid, accrued or incurred such portion to a person during the same income year who is not a related member; or
      2. The transaction giving rise to the interest expenses and costs or intangible expenses and costs between the taxpayer and related member was done primarily for a valid business purpose other than the avoidance of taxes, and the related member is not primarily engaged in the acquisition, use, maintenance or management, ownership, sale, exchange or any other disposition of intangible property.
    4. Nothing in this subsection shall require a taxpayer to add to its net income more than once any amount of interest expenses and costs or intangible expenses and costs that the taxpayer pays, accrues or incurs to a related member.
    5. The commissioner may prescribe such regulations as necessary or appropriate to carry out the purposes of this subsection, including, but not limited to, clarifying definitions of terms, rules of stock attribution, factoring and discount transactions.
  3. Individual nonbusiness deductions.
    1. The amount allowable for individual nonbusiness itemized deductions for federal income tax purposes where the individual is eligible to elect, for the taxable year, to itemize deductions on his federal return except the following:
      1. The deduction for state income taxes paid or other taxes allowed for federal purposes in lieu of state income taxes paid;
      2. The deduction for gaming losses from gaming establishments;
      3. The deduction for taxes collected by licensed gaming establishments pursuant to Section 27-7-901;
      4. The deduction for taxes collected by gaming establishments pursuant to Section 27-7-903.
    2. In lieu of the individual nonbusiness itemized deductions authorized in paragraph (a), for all purposes other than ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, an optional standard deduction of:
      1. Three Thousand Four Hundred Dollars ($3,400.00) through calendar year 1997, Four Thousand Two Hundred Dollars ($4,200.00) for the calendar year 1998 and Four Thousand Six Hundred Dollars ($4,600.00) for each calendar year thereafter in the case of married individuals filing a joint or combined return;
      2. One Thousand Seven Hundred Dollars ($1,700.00) through calendar year 1997, Two Thousand One Hundred Dollars ($2,100.00) for the calendar year 1998 and Two Thousand Three Hundred Dollars ($2,300.00) for each calendar year thereafter in the case of married individuals filing separate returns;
      3. Three Thousand Four Hundred Dollars ($3,400.00) in the case of a head of family; or
      4. Two Thousand Three Hundred Dollars ($2,300.00) in the case of an individual who is not married.

      In the case of a husband and wife living together, having separate incomes, and filing combined returns, the standard deduction authorized may be divided in any manner they choose. In the case of separate returns by a husband and wife, the standard deduction shall not be allowed to either if the taxable income of one of the spouses is determined without regard to the standard deduction.

    3. A nonresident individual shall be allowed the same individual nonbusiness deductions as are authorized for resident individuals in paragraph (a) or (b) of this subsection; however, the nonresident individual is entitled only to that proportion of the individual nonbusiness deductions as his net income from sources within the State of Mississippi bears to his total or entire net income from all sources.
  4. Nothing in this section shall permit the same item to be deducted more than once, either in fact or in effect.

HISTORY: Codes, 1942, § 9220-09; Laws, 1934, ch. 120; Laws, 1936, ch. 151; Laws, 1942, ch. 134; Laws, 1946, ch. 282; Laws, 1948, ch. 437, § 1; Laws, 1952, ch. 402, § 8; Laws, 1956, ch. 427; Laws, 1966, ch. 628, § 3; Laws, 1973, ch. 504, § 2; Laws, 1978, ch. 475, § 2; Laws, 1979, ch. 302, § 2; Laws, 1985, ch. 411, § 1; Laws, 1987, ch. 356, § 1; Laws, 1987, ch. 423, § 3; Laws, 1989, ch. 485, § 2; Laws, 1991, ch. 524, § 9; Laws, 1992, ch. 419, § 1; Laws, 1996, ch. 441, § 67; Laws, 1997, ch. 304, § 1; Laws, 1998, ch. 543, § 2; Laws, 2000, ch. 473, § 17; Laws, 2000, ch. 505, § 1; Laws, 2001, ch. 452, § 3; Laws, 2001, ch. 586, § 3; Laws, 2002, ch. 477, § 1; Laws, 2002, ch. 516, § 3; Laws, 2003, ch. 319, § 3; Laws, 2005, ch. 465, § 1; Laws, 2011, ch. 537, § 2; Laws, 2017, ch. 350, § 16, eff from and after passage (approved Mar. 20, 2017.).

Joint Legislative Committee Note —

Section 17 of ch. 473, Laws of 2000, effective January 1, 2000, amended this section. Section 1 of ch. 505, Laws of 2000, effective January 1, 2000, also amended this section. As set out above, this section reflects the language of both amendments pursuant to Section 1-1-109 which gives the Joint Legislative Committee on Compilation, Revision and Publication of Legislation authority to integrate amendments so that all versions of the same code section enacted within the same legislative session may become effective. The Joint Committee on Compilation, Revision and Publication of Legislation ratified the integration of these amendments as consistent with the Legislative intent at the June 29, 2000, meeting of the Committee.

Section 3 of ch. 452, Laws of 2001, effective January 1, 2002, amended this section. Section 3 of ch. 586, Laws of 2001, effective January 1, 2001, also amended this section. As set out above, this section reflects the language of both amendments pursuant to Section 1-1-109 which gives the Joint Legislative Committee on Compilation, Revision and Publication of Legislation authority to integrate amendments so that all versions of the same code section enacted within the same legislative session may become effective. The Joint Committee on Compilation, Revision and Publication of Legislation ratified the integration of these amendments as consistent with the legislative intent at the April 26, 2001, meeting of the Committee.

Section 1 of ch. 477, Laws of 2002, effective January 1, 2002 (approved March 27, 2002), amended this section. Section 3 of ch. 516, Laws of 2002, effective January 1, 2002 (approved April 1, 2002), also amended this section. As set out above, this section reflects the language of Section 3 of ch. 516, Laws of 2002, pursuant to Section 1-3-79 which provides that whenever the same section of law is amended by different bills during the same legislative session, and the effective dates of the amendments are the same, the amendment with the latest approval date shall supersede all other amendments to the same section approved on an earlier date.

Editor’s Notes —

Laws of 2011, ch. 537, § 3, provides:

“SECTION 3. Section 1 of this act shall take effect and be in force from and after its passage [April 26, 2011] and Section 2 of this act shall take effect and be in force from and after January 1, 2011.”

Laws of 2000, ch. 473, § 22, effective July 1, 2000, provides:

“SECTION 22. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax laws before the date on which Sections 16 through 18 of this act become effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which Sections 16 through 18 of this act become effective or are begun thereafter; and the provisions of the income tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which Sections 16 through 18 of this act become effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 2001, ch. 586, §§ 8, 9, effective January 1, 2001, provide as follows:

“SECTION 8. This act shall apply to taxable years beginning on or after January 1, 2001.

“SECTION 9. No rules or regulations shall be promulgated or enforced pursuant to this act unless such rules or regulations apply equally to each taxpayer affected by this act.”

Amendment Notes —

The 2005 amendment added “or other taxes allowed for federal purposes in lieu of state income taxes paid” in (3)(a)(i).

The 2011 amendment inserted “paragraph (1)(p) of this subsection or” at the beginning of (1)(h); substituted “Department of Revenue” for “State Tax Commission” in the last paragraph of (1)( l ); and added (1)(p).

The 2017 amendment, effective March 20, 2017, added (1)(q).

Cross References —

Adjusted basis for determining gain from sale if a deduction is allowed under this section, see §27-7-9.

Applicability of three-year period for examination of returns provided under §27-7-49 where reportable taxable income of taxpayer has been decreased by carryback of net operating loss deduction under this section, see §27-7-49.

Treatment, for purposes of capital gains tax, of property used in trade or business, see §27-7-99.

Creation of Commission on Environmental Quality, see §49-2-1 et seq.

Mississippi Air and Water Pollution Control Commission, see §49-17-7.

Money withdrawn from medical savings account considered gross income as provided in this section, see §71-9-9.

Provision that income of an investment trust shall be taxed as if the investment trust were a business corporation with the exception of the dividend deduction allowed by this section, see §79-15-25.

Federal Aspects—

Tax treatment of depreciation in rented real estate under the Internal Revenue Code of 1986, see 26 USCS §§ 167(k), 1250(b).

Internal Revenue Code of 1986 concerning limitations on entertainment expenses, see 26 USCS § 274.

Tax treatment of employer contributions to employee pension, stock bonus or similar plans under the Internal Revenue Code of 1986, see 26 USCS §§ 401-404.

Internal Revenue Code of 1986 concerning limitations on losses from passive activities, see 26 USCS § 469.

Sections 170, 857, 858, 860 and 1563 of the Internal Revenue Code of 1986, see 26 USCS §§ 170, 857, 858, 860 and 1563.

RESEARCH REFERENCES

ALR.

Dividend in kind or stock dividend as affecting corporation’s income tax. 7 A.L.R.2d 750.

Right of employer to deduct, for income tax purposes, premiums paid on insurance or annuity contracts for benefit of employees. 9 A.L.R.2d 280.

What constitute amounts received under workmen’s compensation acts within exemption provisions of Federal income tax law. 16 A.L.R.2d 1334.

Income tax: Deductibility of amount paid or expense incurred by taxpayer on account of his liability or alleged liability for tort, crime, or statutory violation. 20 A.L.R.2d 600.

Public policy as ground for denying deduction for federal income tax purposes. 27 A.L.R.2d 498.

Federal income tax: right of lessor or his successors to deduction for depreciation, obsolescence, or exhaustion. 40 A.L.R.2d 440.

When is corporation, community chest, fund, foundation, or club “organized and operated exclusively” for charitable or other exempt purposes under Internal Revenue Code. 69 A.L.R.2d 871.

Reasonableness of compensation paid to officers or employees, so as to warrant deduction thereof in computing employer’s income tax. 10 A.L.R.3d 125.

Construction and application of state corporate income tax statutes allowing net operating loss deductions. 33 A.L.R.5th 509.

State income tax treatment of intangible holding companies. 11 A.L.R.6th 543.

What kinds of legal costs incurred by taxpayer are deductible-current cases. 39 A.L.R. Fed. 221.

Who is public employee under § 7701(a)(26) of Internal Revenue Code of 1954 (26 USCS § 7701(a)(26)), providing that term “trade or business” includes performance of functions of public office. 52 A.L.R. Fed. 395.

Federal income tax charitable deductions: property fair-market-value determinations. 90 A.L.R. Fed. 402.

What constitutes tax-deductible theft loss under 26 USCS § 165. 98 A.L.R. Fed. 229.

What constitutes trade or business under Internal Revenue Code (U.S.C.S. Title 26). 161 A.L.R. Fed. 245.

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation §§ 422-450 (deductions: business expenses, interest, dividends, taxes, losses, depreciation, depletion, exhaustion, charitable contributions, misc. personal deductions).

15 Am. Jur. Proof of Facts, Tax Deductions for Business, Entertainment, Travel, and Gifts, Proof No. 13 (deductibility of cost of business meal – testimony for taxpayer).

15 Am. Jur. Proof of Facts, Tax Deductions for Business, Entertainment, Travel, and Gifts, Proof No. 14 (deductibility of cost of chartering yacht for business purposes – testimony for taxpayer).

15 Am. Jur. Proof of Facts, Tax Deductions for Business, Entertainment, Travel, and Gifts, Proof No. 15 (deductibility of cost of foreign business trip – testimony for taxpayer).

15 Am. Jur. Proof of Facts, Tax Deductions for Business, Entertainment, Travel, and Gifts, Proof No. 16 (deductibility of cost of business gifts – testimony for taxpayer).

CJS.

85 C.J.S., Taxation §§ 2026-2041.

JUDICIAL DECISIONS

1. In general.

2. Particular deductions.

Under Former Law

1. In general.

No exact definition exists for the term “ordinary and necessary” as set forth in §27-7-17(a); each case must be determined on the basis of its own facts and circumstances. Ordinarily, the separate corporate identities of corporate subsidiaries preclude the parent corporation from deducting expenses incurred or losses sustained by its subsidiary, pursuant to the theory that payment by the parent to cover expenses or losses of the subsidiary is related to the business of the subsidiary and not to its own business. However, expenditures made by a parent corporation, which would be deductible if made by the subsidiary, are similarly deductible by the parent corporation, where they are directly related to the parent corporation’s business. Thus, expenditures made by a parent corporation to cover its subsidiaries’ deficits were deductible from the parent corporation’s income taxes as “ordinary and necessary” business expenses where the expenditures were directly related to the business of the parent corporation. Purcell Co. v. Mississippi State Tax Com., 569 So. 2d 297, 1990 Miss. LEXIS 632 (Miss. 1990).

Although it is true that the exemption provisions in tax statutes are strictly construed, nevertheless the full force and effect of such exemptions will be allowed as are provided by statute. Spearman v. Jones, 198 So. 2d 571, 1967 Miss. LEXIS 1262 (Miss. 1967).

This section and Code 1942, § 9220-10 are in pari materia. State v. L. & A. Contracting Co., 241 Miss. 783, 133 So. 2d 546, 1961 Miss. LEXIS 399 (Miss. 1961).

Deductions from income are not matters of right, but represent statutory grants; and the taxpayer has the burden of proving a right thereto. State v. L. & A. Contracting Co., 241 Miss. 783, 133 So. 2d 546, 1961 Miss. LEXIS 399 (Miss. 1961).

A deduction will not be allowed upon equitable considerations, but only where clearly provided for under the statute. State v. L. & A. Contracting Co., 241 Miss. 783, 133 So. 2d 546, 1961 Miss. LEXIS 399 (Miss. 1961).

2. Particular deductions.

When a taxpayer chose to treat bad debt losses by the bad debt reserve method it was required to base the reserve on a showing of experience as required by the regulations of the state tax commission. Gilchrist Tractor Co. v. Mississippi State Tax Comm'r, 211 So. 2d 550, 1968 Miss. LEXIS 1275 (Miss. 1968).

Property donated for charitable purposes shall be valued as a deduction for income tax purposes as of the time of such donation and not on the basis of its cost to the taxpayer. Spearman v. Jones, 198 So. 2d 571, 1967 Miss. LEXIS 1262 (Miss. 1967).

There is no difference between donations of money and donations of property under the provisions of subdivision (i) of this section, and the endeavors of the tax commission to fix the value of property donated at an amount different from its money value at the time of donation is repugnant to the clear meaning of the statute, and therefore inoperative. Spearman v. Jones, 198 So. 2d 571, 1967 Miss. LEXIS 1262 (Miss. 1967).

A debt of the predecessor partnership assumed by a successor corporation owned by the partners, under a claimed necessity of obtaining future financing, is not deductible as a business expense or loss incurred. State v. L. & A. Contracting Co., 241 Miss. 783, 133 So. 2d 546, 1961 Miss. LEXIS 399 (Miss. 1961).

In determining whether an expense was “necessary”, each case must be decided upon its peculiar facts. State v. L. & A. Contracting Co., 241 Miss. 783, 133 So. 2d 546, 1961 Miss. LEXIS 399 (Miss. 1961).

Ordinarily, an expense will be considered “necessary” if the expenditure is appropriate and helpful in developing and maintaining the taxpayer’s business, and considerable weight is given to the taxpayer’s judgment. State v. L. & A. Contracting Co., 241 Miss. 783, 133 So. 2d 546, 1961 Miss. LEXIS 399 (Miss. 1961).

In determining what is an “ordinary” expense, custom and practice in the business world usually furnish reliable guidance; It is affected by the time, place and circumstances of the particular expenditure, which does not have to be habitual and normal in terms of frequency, if it is not unusual in the group of which the taxpayer is a part. State v. L. & A. Contracting Co., 241 Miss. 783, 133 So. 2d 546, 1961 Miss. LEXIS 399 (Miss. 1961).

A tax commission regulation limiting a deduction for interest paid by a nonresident individual or corporation required to apportion income to the state to any excess over intangible income is invalid as inconsistent with this section. Monaghan v. Reliance Mfg. Co., 236 Miss. 462, 111 So. 2d 225, 1959 Miss. LEXIS 340 (Miss. 1959).

A foreign corporation which had entered the state and had employed therein men who were engaged in the repair of its machines and replacement of parts needed in connection therewith could not complain that it was not permitted to deduct from its gross income the federal taxes paid by it, since the income tax law makes no provision for such deduction by anyone. Stapling Machines Co. v. Monaghan, 232 Miss. 484, 99 So. 2d 649, 1958 Miss. LEXIS 297, 1958 Miss. LEXIS 298 (Miss. 1958).

Under Former Law

A deduction for depletion and depreciation on oil and gas properties of a dissolved foreign corporation is to be predicated upon the value of its assets as shown by the books of the corporation and not already deducted rather than on the actual fair market value on its entire properties as fixed by a petroleum engineer at the time of its dissolution. Hewgley v. Stone, 200 Miss. 486, 27 So. 2d 693, 1946 Miss. LEXIS 313 (Miss. 1946).

Upon dissolution of a corporation, a stockholder is protected against being charged with a taxable gain through the transfer to him of his share of the corporation’s assets at an appreciated value, and likewise he should be denied the privilege of computing a nontaxable loss on the same basis. Urschel v. Stone, 198 Miss. 105, 21 So. 2d 466, 1945 Miss. LEXIS 172 (Miss. 1945).

Net book value of the assets at time of dissolution based on cost to the corporation, rather than the “liquidation value” of such asset, continues to represent the cost of the assets for purposes of computing depletion and depreciation allowances on a stockholder’s interest in such assets after dissolution, in determining the stockholder’s income tax. Urschel v. Stone, 198 Miss. 105, 21 So. 2d 466, 1945 Miss. LEXIS 172 (Miss. 1945).

In determining the proper basis for allowance of depletion of oil and gas leases acquired by two domestic corporations which transferred all their assets to a new foreign corporation in exchange for stock, whereby the same stockholders and officers who controlled the old corporations controlled the new one, and the value of the leases was claimed to have increased considerably over the original cost, “cost,” within meaning of paragraph (8) hereof, was the original cost to the domestic corporations and not the claimed increased cost to the foreign corporation, since the transaction was not a merger but merely a reorganization. State Tax Com. v. Love Petroleum Co., 197 Miss. 277, 19 So. 2d 923, 1944 Miss. LEXIS 297 (Miss. 1944).

Excess profits taxes paid by corporation to federal government during tax year were “income taxes” within the purview of subsection 3 of Code 1942, § 9228, and therefore not deductible from income tax, notwithstanding that excess profits tax was not in existence when income tax act was enacted. Tri-State Transit Co. v. Stone, 196 Miss. 23, 16 So. 2d 35, 1943 Miss. LEXIS 5 (Miss. 1943).

Loss sustained by nonresident, operating Mississippi plantation, on certain contracts made in Tennessee for hedge sales of cotton on the New York cotton exchange and of cotton seed on the Memphis Merchants Exchange, which sales allegedly contemplated an actual future delivery of the products so sold, at the then prevailing market price, which later advanced, was not deductible as an ordinary and necessary expense in carrying on a farming operation. Clement v. Stone, 195 Miss. 774, 15 So. 2d 517, 1943 Miss. LEXIS 160 (Miss. 1943).

Trust fund set aside by manufacturing company for purpose of enabling trustees to make loan to company’s employees and for purpose of creating amity, good feeling, cooperation, and good will between company and employees held not deductible, in determining taxable income, as “ordinary and necessary expense” where company created trust just a few days before it was bound to account to state tax commission for income, company reserved right to terminate trust at any time, and company required good security for loans. Tupelo Garment Co. v. State Tax Com., 178 Miss. 730, 173 So. 656, 1937 Miss. LEXIS 233 (Miss. 1937).

Where manufacturing company constructed building at cost of $54,712.20, against which depreciation of $1,765.10 was charged, and sold building to partnership composed of four directors constituting majority of board of directors and two others for $23,000, in determining taxable income, manufacturing company held under a provision omitted from the present statute, entitled to deduct resulting loss, as “loss sustained from disposition of capital assets,” since manufacturing company was entirely divested of title to property. Tupelo Garment Co. v. State Tax Com., 178 Miss. 730, 173 So. 656, 1937 Miss. LEXIS 233 (Miss. 1937).

Taxpayer having fiscal year identical with calendar year held entitled to deduct losses incurred during 1928 and 1929 from taxable income for 1930 and 1931 under statute allowing deduction for three years after loss, as against contention that under 1930 revision of taxing statute, which restricted taxpayer having fiscal year different from calendar year to deduction of only such portion of net loss for entire fiscal year 1929 as part of fiscal year falling within calendar year 1930 bore to entire fiscal year, allowance of deduction to taxpayer computing income according to calendar year would be discriminatory. State Tax Com. v. Mississippi Power Co., 172 Miss. 659, 160 So. 907, 1935 Miss. LEXIS 168 (Miss. 1935).

That 1924 income tax statute, in directing computation of net income on timber acquired before effective date of 1912 statute, provided fair market value on such date should be taken in lieu of cost, held not to violate constitutional equality clauses, though 1912 statute allegedly permitted taxpayer to be sole judge of value of property, while 1924 statute required computation on actual value. Fernwood Lumber Co. v. Mississippi State Tax Com., 167 Miss. 273, 149 So. 727, 1933 Miss. LEXIS 126 (Miss. 1933).

Provision of 1924 income tax statute that, in computing net “income” on timber acquired before effective date of 1912 statute, fair market value on such date should be taken in lieu of cost, held not to violate constitutional provision respecting taxation of “property.” Fernwood Lumber Co. v. Mississippi State Tax Com., 167 Miss. 273, 149 So. 727, 1933 Miss. LEXIS 126 (Miss. 1933).

§ 27-7-18. Adjustments to gross income; alimony payments; unreimbursed moving expenses; payments for medical insurance by self-employed individuals; contributions to MACS program account; unreimbursed expenses related to donation of organ by living donor.

  1. Alimony payments. In the case of a person described in Section 27-7-15(2)(e), there shall be allowed as a deduction from gross income amounts paid as periodic payments to the extent of such amounts as are includible in the gross income of the spouse as provided in Section 27-7-15(2)(e), payment of which is made within the person’s taxable year.
  2. Unreimbursed moving expenses incurred after December 31, 1994, are deductible as an adjustment to gross income in accordance with provisions of the United States Internal Revenue Code, and rules, regulations and revenue procedures thereunder relating to moving expenses, not in direct conflict with the provisions of the Mississippi Income Tax Law.
  3. Amounts paid after December 31, 1998, by a self-employed individual for insurance which constitute medical care for the taxpayer, his spouse and dependents, are deductible as an adjustment to gross income in accordance with provisions of the United States Internal Revenue Code, and rules, regulations and revenue procedures thereunder relating to such payments, not in direct conflict with the provisions of the Mississippi Income Tax Law.
  4. Contributions or payments to a Mississippi Affordable College Savings (MACS) Program account are deductible from gross income as provided in Section 37-155-113. Payments made under a prepaid tuition contract entered into under the Mississippi Prepaid Affordable College Tuition Program are deductible as provided in Section 37-155-17.
    1. Unreimbursed travel expenses, lodging expenses and lost wages an individual incurred as a result of, and related to, the donation, while living, of one or more of his or her organs for human organ transplantation, are deductible from gross income. The deduction from gross income authorized by this subsection may be claimed for only once and may not exceed Ten Thousand Dollars ($10,000.00).
    2. As used in this subsection, “organ” means all or part of a liver, pancreas, kidney, intestine, lung or bone marrow.
  5. In the case of a self-employed individual, there shall be allowed as a deduction from gross income an amount equal to:
    1. Seventeen percent (17%) of the federal self-employment taxes imposed on such individual for taxable years ending in calendar year 2017;
    2. Thirty-four percent (34%) of the federal self-employment taxes imposed on such individual for taxable years ending in calendar year 2018; and
    3. Fifty percent (50%) of the federal self-employment taxes imposed on such individual for taxable years ending in calendar year 2019 and thereafter.
  6. Contributions or payments to a Mississippi Achieving a Better Life Experience (ABLE) Program account are deductible from gross income as provided in Section 43-28-13.

HISTORY: Laws, 1979, ch. 302, § 3; Laws, 1986, ch. 393, § 2; Laws, 1987, ch. 423, § 4; Laws, 1991, ch. 524, § 12; Laws, 1995, ch. 346, § 2; Laws, 1999, ch. 423, § 1; Laws, 2000, ch. 473, § 18; Laws, 2006, ch. 463, § 1; Laws, 2016, ch. 499, § 2; Laws, 2017, ch. 350, § 17, eff from and after passage (approved Mar. 20, 2017.).

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Laws of 2000, ch. 473, § 22, effective July 1, 2000, provides:

“SECTION 22. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax laws before the date on which Sections 16 through 18 of this act become effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which Sections 16 through 18 of this act become effective or are begun thereafter; and the provisions of the income tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which Sections 16 through 18 of this act become effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 2016, ch. 499, § 6, effective January 1, 2016, provides:

“SECTION 6. This act shall be known and may be cited as the ‘Taxpayer Pay Raise Act of 2016.’ ”

Laws of 2016, ch. 499, § 7, effective January 1, 2016, provides:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax law or corporation franchise tax law before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws and corporation franchise tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The 2006 amendment added (5).

The 2016 amendment, effective January 1, 2016, added (6).

The 2017 amendment, effective March 20, 2017, added (7).

Cross References —

Mississippi Income Tax Law provisions, see §27-7-1 et seq.

RESEARCH REFERENCES

ALR.

Construction of provisions of Internal Revenue Code relating to alimony or maintenance payments. 4 A.L.R.2d 252.

Am. Jur.

24 Am. Jur. 2d, Divorce and Separation, §§ 543, 597, 611, 612, 635.

35 Am. Jur. 2d, Federal Tax Enforcement, § 27.

42 Am. Jur. 2d, Inheritance, Estate, and Gift taxes § 202.

71 Am. Jur. 2d, State and Local Taxation, §§ 448, 449, 450 (moving expenses, medical expenses, alimony payments).

Petition for refund of personal income tax paid under protest when deduction of alimony payments to former nonresident wife erroneously disallowed, 22 Am. Jur. Pl & Pr Forms (Rev), State and Local Taxation, Form 352.

CJS.

85 C.J.S., Taxation §§ 2006-2041.

§ 27-7-19. Items not deductible.

In computing net income, no deductions shall, in any case, be allowed in respect of:

Personal, living or family expenses.

Any amount paid out for new buildings or permanent improvements or betterments made to increase the value of any property or estate, except in computing the net income from sale of such property.

Any amount expended in restoring property or making good the exhaustion thereof for which an allowance is, or has been, made.

Premiums paid on any life insurance policy of an officer or employee or to any persons financially interested in any trade or business carried on by the taxpayer when the taxpayer is directly or indirectly a beneficiary under such policy.

The shrinkage value of property by whatever name called.

Sums representing interest, rents, salaries or other sums paid under contracts or agreements between husband and wife.

Losses sustained or realized from transactions between husband and wife; parent and child; relations by blood or marriage (within the third degree computed according to the rules of the civil law); or individuals who have one common parent; or corporation and individual where the individual owns five percent (5%) or more of the stock of the corporation.

HISTORY: Codes, 1942, § 9220-10; Laws, 1934, ch. 120; Laws, 1938, ch. 116; Laws, 1942, ch. 134; Laws, 1952, ch. 402, § 9, eff from and after January 1, 1952.

RESEARCH REFERENCES

ALR.

What constitutes trade or business under Internal Revenue Code (U.S.C.S. Title 26). 161 A.L.R. Fed. 245.

CJS.

85 C.J.S., Taxation §§ 2026-2041.

JUDICIAL DECISIONS

1. In general.

This section and the preceding section are in pari materia. State v. L. & A. Contracting Co., 241 Miss. 783, 133 So. 2d 546, 1961 Miss. LEXIS 399 (Miss. 1961).

§ 27-7-20. Casualty losses of individuals.

Casualty losses of individuals shall be computed and allowed in accordance with the provisions of the Internal Revenue Code, rules, regulations and revenue procedures relating to casualty and theft losses and disaster losses not in direct conflict with the provisions of the Mississippi Income Tax Law.

The State Tax Commission shall apply a special rule with respect to any loss attributable to a disaster occurring in an area subsequently determined by the President of the United States to warrant assistance by the federal government under the Disaster Relief Act of 1974. In lieu of the net operating loss carryover provision, a “net casualty loss” deduction may result when itemized deductions, including the original casualty loss, exceed gross income. The “net casualty loss” shall be computed with the following modifications:

No other net casualty loss deduction shall be allowed.

No net operating loss deduction shall be allowed.

No deduction for personal and additional exemptions shall be allowed.

Allowable deductions which are not attributable to a taxpayer’s trade or business shall be allowed only to the extent of the amount of the gross income not derived from such trade or business.

The “net casualty loss” is allowed as a deduction from gross income and may be carried back to each of the three (3) years preceding the tax year in which the original casualty loss is claimed or as otherwise provided under the Internal Revenue Code. If the net casualty loss deduction is not exhausted within the three (3) preceding years or as otherwise provided under the Internal Revenue Code, any net casualty loss remaining shall be carried over to each of the seven (7) years following the tax year in which the original casualty loss is claimed. In determining the amount of any net casualty loss carryback or carryover to any tax year, the necessary computations involving any other tax year shall be made under the law applicable to such other tax year.

HISTORY: Laws, 1979, 1st Ex Sess. ch. 8, § 1; Laws, 1985, ch. 521, § 2; Laws, 2007, ch. 466, § 1, eff from and after Jan. 1, 2007.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Amendment Notes —

The 2007 amendment inserted “or as otherwise provided under the Internal Revenue Code” in the first and second sentences of the last paragraph.

Cross References —

Applicability of three-year period for examination of returns provided under27-7-49 where reportable taxable income of taxpayer has been decreased by the carryback of a net casualty loss deduction under this section, see §27-7-49.

Federal Aspects—

Internal Revenue Code generally, see USCS, Title 26.

Disaster Relief Act of 1974, see 42 USCS § 5121 et seq.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 50.

§ 27-7-21. Exemptions allowed [Effective until July 1, 2019].

Allowance of deductions.In the case of a resident individual, the exemptions provided by this section, as applicable to individuals, shall be allowed as deductions in computing taxable income.

Single individuals.In the case of a single individual, a personal exemption of Five Thousand Two Hundred Fifty Dollars ($5,250.00) for the 1979 and 1980 calendar years and Six Thousand Dollars ($6,000.00) for each calendar year thereafter.

Married individuals.In the case of married individuals living together, a joint personal exemption of Eight Thousand Dollars ($8,000.00) for the 1979 and 1980 calendar years and Nine Thousand Five Hundred Dollars ($9,500.00) for the 1981 through 1997 calendar years, Ten Thousand Dollars ($10,000.00) for the calendar year 1998, Eleven Thousand Dollars ($11,000.00) for the calendar year 1999, and Twelve Thousand Dollars ($12,000.00) for each calendar year thereafter. A husband and wife living together shall receive but one (1) personal exemption in the amounts provided for in this subsection for each calendar year against their aggregate income.

Head of family individuals.In the case of a head of family individual, a personal exemption of Eight Thousand Dollars ($8,000.00) for the 1979 and 1980 calendar years and Nine Thousand Five Hundred Dollars ($9,500.00) for each calendar year thereafter. The term “head of family” means an individual who is single, or married but not living with his spouse for the entire taxable year, who maintains a household which constitutes the principal place of abode of himself and one or more individuals who are dependents under the provisions of Section 152(a) of the Internal Revenue Code of 1954, as amended. The head of family individual shall be entitled to the additional dependent exemption as provided in subsection (e) of this section only to the extent of dependents in excess of the one (1) dependent needed to qualify as head of family.

Additional exemption for dependents.In the case of any individual having a dependent, other than husband or wife, an additional personal exemption of One Thousand Five Hundred Dollars ($1,500.00) for each such dependent, except as otherwise provided in subsection (d) of this section. The term “dependent” as used in this subsection shall mean any person or individual who qualifies as a dependent under the provisions of Section 152, Internal Revenue Code of 1954, as amended.

Additional exemption for taxpayer or spouse aged sixty-five (65) or more.In the case of any taxpayer or the spouse of the taxpayer who has attained the age of sixty-five (65) before the close of his taxable year, an additional exemption of One Thousand Five Hundred Dollars ($1,500.00).

Additional exemption for blindness of taxpayer or spouse.In the case of any taxpayer or the spouse of the taxpayer who is blind at the close of the taxable year, an additional exemption of One Thousand Five Hundred Dollars ($1,500.00). For the purpose of this subsection, an individual is blind only if his central visual acuity does not exceed 20/200 in the better eye with correcting lenses, or if his visual acuity is greater than 20/200 but is accompanied by a limitation in the fields of vision such that the widest diameter of the visual field subtends an angle no greater than twenty (20) degrees.

Husband and wife – claiming exemptions.In the case of husband and wife living together and filing combined returns, the personal and additional exemptions authorized and allowed by this section may be taken by either, or divided between them in any manner they may choose. If the husband and wife fail to choose, the commissioner shall divide the exemptions between husband and wife in an equitable manner. In the case of a husband and wife filing separate returns, the personal and additional exemptions authorized and allowed by this section shall be divided equally between the spouses.

Nonresidents.A nonresident individual shall be allowed the same personal and additional exemptions as are authorized for resident individuals in subsection (a) of this section; however, the nonresident individual is entitled only to that proportion of the personal and additional exemptions as his net income from sources within the State of Mississippi bears to his total or entire net income from all sources.

A nonresident individual who is married and whose spouse has income from independent sources must declare the joint income of himself and his spouse from sources within and without Mississippi and claim as a personal exemption that proportion of the authorized personal and additional exemptions which the total net income from Mississippi sources bears to the total net income of both spouses from all sources. If both spouses have income from sources within Mississippi and wish to file separate returns, their combined personal and additional exemptions shall be that proration of the exemption which their combined net income from Mississippi sources is of their total combined net income from all sources. The amount of the personal and additional exemptions so computed may be divided between them in any manner they choose.

In the case of married individuals where one (1) spouse is a resident and the other is a nonresident, the personal exemption of the resident individual shall be prorated on the same basis as if both were nonresidents having net income from within and without the State of Mississippi.

For the purpose of this subsection, the term “net income” means gross income less business expenses incurred in the taxpayer’s regular trade or business and computed in accordance with the provisions of the Mississippi Income Tax Law.

Part-year residents.An individual who is a resident of Mississippi for only a part of his taxable year by reason of either moving into the state or moving from the state shall be allowed the same personal and additional exemptions as authorized for resident individuals in subsection (a) of this section; the part-year resident shall prorate his exemption on the same basis as nonresidents having net income from within and without the state.

Estates.In the case of an estate, a specific exemption of Six Hundred Dollars ($600.00).

Trusts.In the case of a trust which, under its governing instrument, is required to distribute all of its income currently, a specific exemption of Three Hundred Dollars ($300.00). In the case of all other trusts, a specific exemption of One Hundred Dollars ($100.00).

Corporations, foundations, joint ventures, associations.In the case of a corporation, foundation, joint venture or association taxable herein, there shall be allowed no specific exemption, except as provided under the Growth and Prosperity Act, and Sections 57-113-1 through 57-113-7.

Status.The status on the last day of the taxable year, except in the case of the head of family as provided in subsection (d) of this section, shall determine the right to the exemptions provided in this section; provided, that a taxpayer shall be entitled to such exemptions, otherwise allowable, if the husband or wife or dependent has died during the taxable year.

Fiscal-year taxpayers.Individual taxpayers reporting on a fiscal year basis shall prorate their exemptions in a manner established by regulations promulgated by the commissioner.

HISTORY: Codes, 1942, § 9220-11; Laws, 1934, ch. 120; Laws, 1938, ch. 116; Laws, 1940, ch. 123; Laws, 1944, ch. 124; Laws, 1946, ch. 246, § 1; Laws, 1952, ch. 402, § 10; Laws, 1958, ch. 555; Laws, 1960, ch. 456, § 2; Laws, 1960, ch. 457, § 2; Laws, 1966, ch. 629, § 1; Laws, 1968, ch. 580, § 27; Laws, 1973, ch. 504, § 3; Laws, 1979, ch. 302, § 1; Laws, 1982, ch. 489, § 2; Laws, 1997, ch. 304, § 2; Laws, 2000, 2nd Ex Sess, ch. 1, § 48; Laws, 2010, ch. 533, § 20, eff from and after July 1, 2010.

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected a publishing error in paragraph (m). Added heading “Corporations, foundations, joint ventures, associations” preceding paragraph text and added a space between the words “specific” and “exemption” in the text. The Joint Committee ratified the correction at its June 26, 2007, meeting.

Editor’s Notes —

Laws of 1997, ch. 304, § 3, effective January 1, 1997, provides as follows:

“SECTION 3. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax laws of the State of Mississippi prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of the income tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 2000, 2nd Ex Sess, ch. 1, § 1, effective January 1, 2001, provides:

“SECTION 1. This act may be cited as the ‘Advantage Mississippi Initiative.’ ”

Laws of 2000, 2nd Ex Sess, ch. 1, § 62, approved August 30, 2000, provides:

“SECTION 62. Sections 34 through 39, 40, 41 and 48 through 51 of this act shall take effect and be in force from and after January 1, 2001. The remainder of this act shall take effect and be in force from and after its passage.”

Laws of 2010, ch. 533, § 52, provides:

“SECTION 52. Sections 12 through 23 of this act shall take effect and be in force from and after July 1, 2010, Section 37 of this act shall take effect and be in force from and after January 1, 2010, and the remainder of this act shall take effect and be in force from and after its passage [April 16, 2010].”

Amendment Notes —

The 2010 amendment substituted “except as provided under the Growth and Prosperity Act, and Sections 57-113-1 through 57-113-7” for “except as provided under the Growth and Prosperity Act and Section 57-64-33” in (m).

Cross References —

Taxation of annuity contracts under optional retirement program for employees of state institutions of higher learning, see §25-11-419.

Prohibition against claiming exemption under this section when casualty loss arising from fire, storm, shipwreck, flood, theft, or other casualty is allowed, see §27-7-20.

Exemption of bonds, and income therefrom, issued for the support of the Institute for Technology Development from all state taxation, see §31-29-7.

Growth and Prosperity Act, see §57-80-1 et seq.

Federal Aspects—

Section 152(a) of the Internal Revenue Code, see 26 USCS § 152(a).

RESEARCH REFERENCES

ALR.

State court’s authority, in marital or child custody proceeding, to allocate federal income tax dependency exemption for child to noncustodial parent under § 152(e) of the Internal Revenue Code (26 USCS § 152(e)). 77 A.L.R.4th 786.

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation §§ 207-308 (exemptions from taxation).

CJS.

85 C.J.S., Taxation §§ 2022-2025.

JUDICIAL DECISIONS

1. In general.

jdufl

1. In general.

jdufl

Exemption from income tax, resting upon classification which legislature has power to make, did not violate equality clause of constitution, nor deny equal protection of laws. State ex rel. Knox v. Gulf, M. & N. R. Co., 138 Miss. 70, 104 So. 689, 1925 Miss. LEXIS 106 (Miss. 1925).

§ 27-7-21. Exemptions allowed [Effective July 1, 2019].

Allowance of deductions. In the case of a resident individual, the exemptions provided by this section, as applicable to individuals, shall be allowed as deductions in computing taxable income.

Single individuals. In the case of a single individual, a personal exemption of Five Thousand Two Hundred Fifty Dollars ($5,250.00) for the 1979 and 1980 calendar years and Six Thousand Dollars ($6,000.00) for each calendar year thereafter.

Married individuals.In the case of married individuals living together, a joint personal exemption of Eight Thousand Dollars ($8,000.00) for the 1979 and 1980 calendar years and Nine Thousand Five Hundred Dollars ($9,500.00) for the 1981 through 1997 calendar years, Ten Thousand Dollars ($10,000.00) for the calendar year 1998, Eleven Thousand Dollars ($11,000.00) for the calendar year 1999, and Twelve Thousand Dollars ($12,000.00) for each calendar year thereafter. A husband and wife living together shall receive but one (1) personal exemption in the amounts provided for in this subsection for each calendar year against their aggregate income.

Head of family individuals.In the case of a head of family individual, a personal exemption of Eight Thousand Dollars ($8,000.00) for the 1979 and 1980 calendar years and Nine Thousand Five Hundred Dollars ($9,500.00) for each calendar year thereafter. The term “head of family” means an individual who is single, or married but not living with his spouse for the entire taxable year, who maintains a household which constitutes the principal place of abode of himself and one or more individuals who are dependents under the provisions of Section 152(a) of the Internal Revenue Code of 1954, as amended. The head of family individual shall be entitled to the additional dependent exemption as provided in subsection (e) of this section only to the extent of dependents in excess of the one (1) dependent needed to qualify as head of family.

Additional exemption for dependents.In the case of any individual having a dependent, other than husband or wife, an additional personal exemption of One Thousand Five Hundred Dollars ($1,500.00) for each such dependent, except as otherwise provided in subsection (d) of this section. The term “dependent” as used in this subsection shall mean any person or individual who qualifies as a dependent under the provisions of Section 152, Internal Revenue Code of 1954, as amended.

Additional exemption for taxpayer or spouse aged sixty-five (65) or more.In the case of any taxpayer or the spouse of the taxpayer who has attained the age of sixty-five (65) before the close of his taxable year, an additional exemption of One Thousand Five Hundred Dollars ($1,500.00).

Additional exemption for blindness of taxpayer or spouse. In the case of any taxpayer or the spouse of the taxpayer who is blind at the close of the taxable year, an additional exemption of One Thousand Five Hundred Dollars ($1,500.00). For the purpose of this subsection, an individual is blind only if his central visual acuity does not exceed 20/200 in the better eye with correcting lenses, or if his visual acuity is greater than 20/200 but is accompanied by a limitation in the fields of vision such that the widest diameter of the visual field subtends an angle no greater than twenty (20) degrees.

Husband and wife—claiming exemptions. In the case of husband and wife living together and filing combined returns, the personal and additional exemptions authorized and allowed by this section may be taken by either, or divided between them in any manner they may choose. If the husband and wife fail to choose, the commissioner shall divide the exemptions between husband and wife in an equitable manner. In the case of a husband and wife filing separate returns, the personal and additional exemptions authorized and allowed by this section shall be divided equally between the spouses.

Nonresidents. A nonresident individual shall be allowed the same personal and additional exemptions as are authorized for resident individuals in subsection (a) of this section; however, the nonresident individual is entitled only to that proportion of the personal and additional exemptions as his net income from sources within the State of Mississippi bears to his total or entire net income from all sources.

A nonresident individual who is married and whose spouse has income from independent sources must declare the joint income of himself and his spouse from sources within and without Mississippi and claim as a personal exemption that proportion of the authorized personal and additional exemptions which the total net income from Mississippi sources bears to the total net income of both spouses from all sources. If both spouses have income from sources within Mississippi and wish to file separate returns, their combined personal and additional exemptions shall be that proration of the exemption which their combined net income from Mississippi sources is of their total combined net income from all sources. The amount of the personal and additional exemptions so computed may be divided between them in any manner they choose.

In the case of married individuals where one (1) spouse is a resident and the other is a nonresident, the personal exemption of the resident individual shall be prorated on the same basis as if both were nonresidents having net income from within and without the State of Mississippi.

For the purpose of this subsection, the term “net income” means gross income less business expenses incurred in the taxpayer’s regular trade or business and computed in accordance with the provisions of the Mississippi Income Tax Law.

Part-year residents. An individual who is a resident of Mississippi for only a part of his taxable year by reason of either moving into the state or moving from the state shall be allowed the same personal and additional exemptions as authorized for resident individuals in subsection (a) of this section; the part-year resident shall prorate his exemption on the same basis as nonresidents having net income from within and without the state.

Estates. In the case of an estate, a specific exemption of Six Hundred Dollars ($600.00).

Trusts. In the case of a trust which, under its governing instrument, is required to distribute all of its income currently, a specific exemption of Three Hundred Dollars ($300.00). In the case of all other trusts, a specific exemption of One Hundred Dollars ($100.00).

Corporations, foundations, joint ventures, associations. In the case of a corporation, foundation, joint venture or association taxable herein, there shall be allowed no specific exemption, except as provided under the Growth and Prosperity Act, Sections 57-113-1 through 57-113-7, and Sections 57-113-21 through 57-113-27.

Status. The status on the last day of the taxable year, except in the case of the head of family as provided in subsection (d) of this section, shall determine the right to the exemptions provided in this section; provided, that a taxpayer shall be entitled to such exemptions, otherwise allowable, if the husband or wife or dependent has died during the taxable year.

Fiscal-year taxpayers. Individual taxpayers reporting on a fiscal year basis shall prorate their exemptions in a manner established by regulations promulgated by the commissioner.

HISTORY: Codes, 1942, § 9220-11; Laws, 1934, ch. 120; Laws, 1938, ch. 116; Laws, 1940, ch. 123; Laws, 1944, ch. 124; Laws, 1946, ch. 246, § 1; Laws, 1952, ch. 402, § 10; Laws, 1958, ch. 555; Laws, 1960, ch. 456, § 2; Laws, 1960, ch. 457, § 2; Laws, 1966, ch. 629, § 1; Laws, 1968, ch. 580, § 27; Laws, 1973, ch. 504, § 3; Laws, 1979, ch. 302, § 1; Laws, 1982, ch. 489, § 2; Laws, 1997, ch. 304, § 2; Laws, 2000, 2nd Ex Sess, ch. 1, § 48; Laws, 2010, ch. 533, § 20, eff from and after July 1, 2010; Laws, 2019, ch. 396, § 4, eff from and after July 1, 2019.

§ 27-7-22. Tax credits for qualified businesses.

  1. For any qualified business, as defined in Section 57-51-5, which is located in a county, or portion thereof, designated as an enterprise zone pursuant to Title 57, Chapter 51, Mississippi Code of 1972, there shall be allowed as a credit against the tax imposed by this chapter, an amount equal to One Thousand Dollars ($1,000.00) per net full-time employee as determined by the average annual employment of the business reported to the Employment Security Commission. Such credit shall be allowed annually to each qualified business for a period not to exceed ten (10) years. If the amount allowable as a credit exceeds the tax imposed by this chapter, the amount of such excess shall not be refundable or carried forward to any other taxable year.

    For the purpose of determining the credit allowed to a qualified business which is an existing trade or business having expanded its buildings and facilities, the number of net full-time employees shall be the difference between the average annual employment of such business before and after such expansion.

    If the Mississippi Enterprise Zone Act is repealed, any qualified business which had been granted a tax credit under this subsection prior to the date of such repeal shall be entitled to such tax credit until the period for which it was granted expires.

  2. For any qualified business, as defined in Section 57-54-5 [see Editor’s Note below], there shall be allowed as a credit against the tax imposed by this chapter, an amount equal to One Thousand Dollars ($1,000.00) per net full-time employee as determined by the average annual employment of the business reported to the Employment Security Commission. Such credit shall be allowed annually to each qualified business for a period not to exceed ten (10) years. If the amount allowable as a credit exceeds the tax imposed by this chapter, the amount of such excess shall not be refundable or carried forward to any other taxable year.

    For the purpose of determining the credit allowed to a qualified business which is an existing trade or business having expanded its buildings and facilities, the number of net full-time employees shall be the difference between the average annual employment of such business before and after such expansion.

    If the Mississippi Advanced Technology Initiative Act is repealed, any qualified business which had been granted a tax credit under this subsection prior to the date of such repeal shall be entitled to such tax credit until the period for which it was granted expires.

  3. For any qualified company, certified as such by the Mississippi Board of Economic Development under Section 57-53-1 [see Editor’s Note below], there shall be allowed as a credit against the tax imposed by this chapter, an amount equal to One Thousand Dollars ($1,000.00) per net full-time employee in this state, provided there is a minimum of seventy-five (75) net full-time employees, as determined by the average annual employment of the company in this state reported to the Employment Security Commission. Such credit shall be allowed annually to each qualified company for a period not to exceed ten (10) years. If the amount allowable as a credit exceeds the tax imposed by this chapter, the amount of such excess shall not be refundable or carried forward to any other taxable year.

    For the purpose of determining the credit allowed to a qualified company which has expanded its existing buildings and facilities, the number of net full-time employees shall be the difference between the average annual employment of such company before and after such expansion.

HISTORY: Laws, 1983, ch. 475, § 9; Laws, 1983, ch. 491, § 9; Laws, 1984, ch. 381, § 6; Laws, 1986, ch. 410, § 2, eff from and after July 1, 1986.

Editor’s Notes —

Section 57-1-2 provides that wherever the term “Board of Economic Development” appears in the laws of the State of Mississippi, it shall mean the Department of Economic and Community Development.

Section 57-51-5 referred to in (1) was repealed by Laws of 1989, ch. 524, § 32, eff from and after July 1, 1989.

Section 57-53-1, referred to in subsection (3), was repealed by Laws of 1989, ch. 524, § 33, effective July 1, 1989.

Section 57-54-5, referred to in subsection (2), was repealed by Laws of 1989, ch. 524, § 34, effective July 1, 1989.

Cross References —

Tax credit, on amount provided for in this section, to approved company making financing agreement in connection with economic development project, see §57-10-409.

RESEARCH REFERENCES

ALR.

What constitutes trade or business under Internal Revenue Code (U.S.C.S. Title 26). 161 A.L.R. Fed. 245.

§ 27-7-22.1. Repealed.

Repealed by operation of law on January 1, 1999, by Laws, 1997, ch. 316, § 22.

[Laws, 1993, ch. 557, § 1; Laws, 1997, ch. 316, § 22, eff from and after passage (approved March 12, 1997) and shall stand repealed from and after January 1, 1999.]

Editor’s Notes —

This section was entitled “Income tax credit for employers who hire persons receiving Temporary Assistance for Needy Families.”

§ 27-7-22.3. Credit for employees who pay job assessment fee; credit against state income taxes for authorized companies [Repealed effective October 1, 2022].

[In cases involving an economic development project for which the Mississippi Business Finance Corporation has issued bonds for the purpose of financing the approved costs of such project prior to July 1, 1994, this section shall read as follows:]

  1. For taxpayers who are required to pay a job assessment fee as provided in Section 57-10-413, there shall be allowed as a credit against the taxes imposed by this chapter, an amount equal to the amount of the job assessment fee imposed upon such taxpayer pursuant to Section 57-10-413. If the amount allowable as a credit exceeds the tax imposed by this article and Section 27-7-22.3, the amount of such excess shall not be refundable or carried forward to any other taxable year.
  2. For any approved company as defined in Section 57-10-401, there shall be allowed against the taxes imposed by this chapter on the income of the approved company generated by or arising out of the economic development project (as defined in Section 57-10-401), a credit in an amount not to exceed the total debt service paid under a financing agreement entered into under Section 57-10-409. The tax credit allowed in this subsection shall not exceed the amount of taxes due the State of Mississippi.

HISTORY: reenacted without change, Laws, 2017, ch. 325, § 25, eff from and after July 1, 2017; Laws, 1993, ch. 565, § 24; Laws, 1994, ch. 525, § 1; Laws, 1997, ch. 576, § 24; reenacted without change, Laws, 2000, ch. 425, § 24; reenacted without change, Laws, 2001, ch. 337, § 24; reenacted without change, Laws, 2005, ch. 399, § 24; reenacted without change, Laws, 2007, ch. 389, § 24; reenacted without change, Laws, 2011, ch. 519, § 24; reenacted without change, Laws, 2015, ch. 398, § 25; reenacted without change, Laws, 2017, ch. 325, § 25, eff from and after July 1, 2017.

Editor’s Notes —

For repeal date of this section, see §57-10-449.

Amendment Notes —

The 2005 amendment reenacted the section without change.

The 2007 amendment reenacted the section without change.

The 2011 amendment reenacted the section without change.

The 2015 amendment reenacted the section without change.

The 2017 amendment reenacted the section without change.

Cross References —

State Tax Commission as meaning Department of Revenue, §27-7-3.

Tax credit, as provided for in this section, for job development assessment fee, see §57-10-413.

Effect of amendments to §§57-10-401 through57-10-445 enacted after July 1, 1993, on this section, see §57-10-435.

OPINIONS OF THE ATTORNEY GENERAL

“Mineral processing” does not include use of Mississippi minerals not mined or extracted by the manufacturer as raw materials in a manufacturing process, and, therefore, the use of carbon dioxide as a raw material does not constitute mineral processing. Pumphrey, May 21, 1999, A.G. Op. #99-0225.

§ 27-7-22.3. Credit for employees who pay job assessment fee; credit against state income taxes for authorized companies [Repealed effective October 1, 2022].

[In cases involving an economic development project for which the Mississippi Business Finance Corporation has not issued bonds for the purpose of financing the approved costs of such project prior to July 1, 1994, but has issued bonds for such project prior to July 1, 1997, or in cases involving an economic development project which has been induced by a resolution of the Board of Directors of the Mississippi Business Finance Corporation that has been filed with the State Tax Commission prior to July 1, 1997, this section shall read as follows:]

  1. For taxpayers who are required to pay a job assessment fee as provided in Section 57-10-413, there shall be allowed as a credit against the taxes imposed by this chapter, an amount equal to the amount of the job assessment fee imposed upon such taxpayer pursuant to Section 57-10-413. If the amount allowable as a credit exceeds the tax imposed by this article and Section 27-7-22.3, the amount of such excess shall not be refundable or carried forward to any other taxable year.
  2. For any approved company as defined in Section 57-10-401, there shall be allowed against the taxes imposed by this chapter on the income of the approved company generated by or arising out of the economic development project (as defined in Section 57-10-401), a credit in an amount not to exceed the total debt service paid under a financing agreement entered into under Section 57-10-409. The tax credit allowed in this subsection shall not exceed the amount of taxes due the State of Mississippi. The amount of income of the approved company generated by or arising out of the economic development project shall be determined by a formula adopted by the Mississippi Business Finance Corporation.

HISTORY: reenacted without change, Laws, 2017, ch. 325, § 25, eff from and after July 1, 2017.

§27-7-22.3. Laws, 1993, ch. 565, § 24; Laws, 1994, ch. 525, § 1; Laws, 1997, ch. 576, § 24; reenacted without change, Laws, 2000, ch. 425, § 24; reenacted without change, Laws, 2001, ch. 337, § 24; reenacted without change, Laws, 2005, ch. 399, § 24; reenacted without change, Laws, 2007, ch. 389, § 24; reenacted without change, Laws, 2011, ch. 519, § 24; reenacted without change, Laws, 2015, ch. 398, § 25.

§ 27-7-22.3. Credit for employees who pay job assessment fee; credit against state income taxes for authorized companies [Repealed effective October 1, 2022].

[In cases involving an economic development project for which the Mississippi Business Finance Corporation has not issued bonds for the purpose of financing the approved costs of such project prior to July 1, 1997, or in cases involving an economic development project which has not been induced by a resolution of the Board of Directors of the Mississippi Business Finance Corporation that has been filed with the State Tax Commission prior to July 1, 1997, this section shall read as follows:]

For any approved company as defined in Section 57-10-401, there shall be allowed against the taxes imposed by this chapter on the income of the approved company generated by or arising out of the economic development project (as defined in Section 57-10-401), a credit in an amount not to exceed the total debt service paid under a financing agreement entered into under Section 57-10-409; provided, however, that the tax credit allowed in this subsection shall not exceed eighty percent (80%) of the amount of taxes due the State of Mississippi prior to the application of the credit. To the extent that financing agreement annual payments exceed the amount of the credit authorized pursuant to this section in any taxable year, such excess payment may be recouped from excess credits in succeeding years not to exceed three (3) years following the date upon which the credit was earned. The amount of income of the approved company generated by or arising out of the economic development project shall be determined by a formula adopted by the Mississippi Business Finance Corporation.

HISTORY: reenacted without change, Laws, 2017, ch. 325, § 25, eff from and after July 1, 2017.

HISTORY: reenacted without change, Laws, 2017, ch. 325, § 25, eff from and after July 1, 2017.

§27-7-22.3. Laws, 1993, ch. 565, § 24; Laws, 1994, ch. 525, § 1; Laws, 1997, ch. 576, § 24; reenacted without change, Laws, 2000, ch. 425, § 24; reenacted without change, Laws, 2001, ch. 337, § 24; reenacted without change, Laws, 2005, ch. 399, § 24; reenacted without change, Laws, 2007, ch. 389, § 24; reenacted without change, Laws, 2011, ch. 519, § 24; reenacted without change, Laws, 2015, ch. 398, § 25.

§ 27-7-22.5. Income tax credit for manufacturers, distributors and wholesale or retail merchants for ad valorem taxes paid on commodities, raw materials, works-in-process, goods, wares and merchandise held for resale; income tax credit for individual, firm or corporation for ad valorem taxes on rental equipment.

    1. For any manufacturer, distributor, wholesale or retail merchant who pays to a county, municipality, school district, levee district or any other taxing authority of the state or a political subdivision thereof, ad valorem taxes imposed on commodities, raw materials, works-in-process, products, goods, wares and merchandise held for resale, a credit against the income taxes imposed under this chapter shall be allowed for the portion of the ad valorem taxes so paid in the amounts prescribed in subsection (2).
      1. For any person, firm or corporation who pays to a county, municipality, school district, levee district or any other taxing authority of the state or a political subdivision thereof, ad valorem taxes imposed on rental equipment, a credit against the income taxes imposed under this chapter shall be allowed for the portion of the ad valorem taxes so paid in the amounts prescribed in subsection (2).
      2. As used in this paragraph, “rental equipment” means any rental equipment or other rental items which are held for short-term rental to the public:

      1. Under rental agreements with no specific term;

      2. Under at-will or open-ended agreements; or

      3. Under rental agreements with terms ordinarily of less than three hundred sixty-five (365) days; and

      4. Is not subject to privilege taxes imposed in Chapter 19, Title 27, Mississippi Code of 1972.

  1. The tax credit allowed by this section shall not exceed the amounts set forth in paragraphs (a) through (g) of this subsection; and may be claimed for each location where such commodities, raw material, works-in-process, products, goods, wares, merchandise and/or rental equipment are found and upon which the ad valorem taxes have been paid. Any tax credit claimed under this section but not used in any taxable year may be carried forward for five (5) consecutive years from the close of the tax year in which the credit was earned.
    1. For the 1994 taxable year, the tax credit for each location of the taxpayer shall not exceed the lesser of Two Thousand Dollars ($2,000.00) or the amount of income taxes due the State of Mississippi that are attributable to such location.
    2. For the 1995 taxable year, the tax credit for each location of the taxpayer shall not exceed the lesser of Three Thousand Dollars ($3,000.00) or the amount of income taxes due the State of Mississippi that are attributable to such location.
    3. For the 1996 taxable year, the tax credit for each location of the taxpayer shall not exceed the lesser of Four Thousand Dollars ($4,000.00) or the amount of income taxes due the State of Mississippi that are attributable to such location.
    4. For the 1997 taxable year and each taxable year thereafter through taxable year 2013, the tax credit for each location of the taxpayer shall not exceed the lesser of Five Thousand Dollars ($5,000.00) or the amount of income taxes due the State of Mississippi that are attributable to such location.
    5. For the 2014 taxable year, the tax credit for each location of the taxpayer shall not exceed the lesser of Ten Thousand Dollars ($10,000.00) or the amount of income taxes due the State of Mississippi that are attributable to such location.
    6. For the 2015 taxable year, the tax credit for each location of the taxpayer shall not exceed the lesser of Fifteen Thousand Dollars ($15,000.00) or the amount of income taxes due the State of Mississippi that are attributable to such location.
    7. For the 2016 taxable year and each taxable year thereafter, the tax credit of the taxpayer shall be the lesser of the amount of the ad valorem taxes described in subsection (1) paid or the amount of income taxes due the State of Mississippi that are attributable to such location.
  2. Any amount of ad valorem taxes paid by a taxpayer that is applied toward the tax credit allowed in this section may not be used as a deduction by the taxpayer for state income tax purposes. In the case of a taxpayer that is a partnership, limited liability company or S corporation, the credit may be applied only to the tax attributable to partnership, limited liability company or S corporation income derived from the taxpayer.

HISTORY: Laws, 1994, ch. 304, § 1; Laws, 1997, ch 372, § 1; Laws, 2012, ch. 523, § 1; Laws, 2014, ch. 530, § 46, eff from and after Jan. 1, 2014.

Editor’s Notes —

Laws of 2014, § 530, § 47, provides:

“SECTION 47. Section 46 of this act shall take effect and be in force from and after January 1, 2014, Section 39 of this act shall take effect and be in force from and after its passage [April 24, 2014], and the remainder of this act shall take effect and be in force from and after July 1, 2014.”

Amendment Notes —

The 2012 amendment inserted “raw materials, works-in-process” preceding “commodities” in (1) and (2); in (2), in the introductory language, substituted “(g)” for “(d)” following “paragraphs (a) and” in the first sentence, and added the last sentence, added “through taxable year 2013” preceding “the tax credit” in (2)(d), and added (2)(e) through (g); and inserted “limited liability company” preceding “or S corporation” twice in the last sentence of (3).

The 2014 amendment added (1)(b)(i) and (1)(b)(ii); deleted “and” following ”products, goods, wares”, and inserted “and/or rental equipment” following ”merchandise” in the first sentence in (2).

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 451 et seq. (credits against tax liability).

§ 27-7-22.25. [Effective July 1, 2019].

  1. As used in this section, the term “airport” means an airport established pursuant to Chapters 3 and 5, Title 61, Mississippi Code of 1972.
  2. Subject to the provisions of this section, for any income taxpayer utilizing the facilities at any airport for the export or import of cargo that is unloaded from a carrier at any such airport, a credit against the taxes imposed pursuant to this chapter shall be allowed in the amounts provided in this section. In order to be eligible for the credit authorized under this section, a taxpayer must locate its United States headquarters in Mississippi on or after July 1, 2005, employ at least five (5) new permanent full-time employees who actually work at such headquarters and, after July 1, 2005, invest a minimum of Two Million Dollars ($2,000,000.00), in the aggregate, in real property and/or personal property in Mississippi. For the purposes of this section, “full-time employee” shall mean an employee who works at least thirty-five (35) hours per week.
  3. Except as otherwise provided by subsection (4) of this section, the amount of the credit allowed pursuant to this section shall be the total of the following charges on import or export of cargo paid by the corporation:
    1. Receiving into the airport;
    2. Aircraft marshalling or handling fees; and
    3. Aircraft landing fees.
  4. The credit provided for in this section shall not exceed fifty percent (50%) of the amount of tax imposed upon the taxpayer for the taxable year reduced by the sum of all other credits allowable to such taxpayer under this chapter, except credit for tax payments made by or on behalf of the taxpayer. Any unused portion of the credit may be carried forward for the succeeding five (5) years. The maximum cumulative credit that may be claimed by a taxpayer under this section is limited to One Million Dollars ($1,000,000.00) if the taxpayer employs at least five (5), but not more than twenty-five (25) permanent full-time employees at its headquarters in Mississippi; Two Million Dollars ($2,000,000.00) if the taxpayer employs more than twenty-five (25), but not more than one hundred (100) permanent full-time employees at its headquarters in Mississippi; Three Million Dollars ($3,000,000.00) if the taxpayer employs more than one hundred (100), but not more than two hundred (200) permanent full-time employees at its headquarters in Mississippi; and Four Million Dollars ($4,000,000.00) if the taxpayer employs more than two hundred (200) permanent full-time employees at its headquarters in Mississippi.
  5. To obtain the credit provided for in this section, a taxpayer must provide to the Department of Revenue a statement from the governing authority of the airport certifying the amount of charges paid by the taxpayer for which a credit is claimed and any other information required by the Department of Revenue.
  6. Any taxpayer who is eligible, before July 1, 2022, for the credit provided for in this section, shall remain eligible for such credit after July 1, 2022, notwithstanding the repeal of this section.

HISTORY: Laws, 2019, ch. 321, § 4, eff from and after July 1, 2019.

§ 27-7-22.26. [Effective July 1, 2019].

The Mississippi Development Authority shall report annually to the Legislature regarding the impact of the credit granted in Section 27-7-22.25 on shipping and economic growth. Each report shall show the overall annual increase in shipping at each airport for the most recent year for which data is available and for each of the previous five (5) years. Each report shall estimate the number of jobs created or retained at each airport and in businesses related to airport activity at each airport since January 1, 2006, as compared to the number of similar jobs created during the ten (10) years preceding January 1, 2006. Each report shall state the net economic impact on the state as a result of the tax credit provided for in Section 27-7-22.25. The Mississippi Development Authority shall file a copy of the report with the Governor, the Secretary of the Senate, the Clerk of the House of Representatives and the Chairmen of the House Ways and Means Committee and the Senate Finance Committee of the Legislature on May 1 of each year. The Department of Revenue and all state, regional, county and municipal airports shall cooperate with the Mississippi Development Authority in providing the information required in the annual reports.

HISTORY: Laws, 2019, ch. 321, § 5, eff from and after July 1, 2019.

§ 27-7-22.7. Income tax credit for charges for using certain public port facilities [Repealed effective December 31, 2022].

  1. As used in this section, the term “port” means a state, county or municipal port or harbor established pursuant to Sections 59-5-1 through 59-5-69, Sections 59-7-1 through 59-7-519, Sections 59-9-1 through 59-9-85 or Sections 59-11-1 through 59-11-7.
  2. For any income taxpayer utilizing the port facilities at any port for the export of cargo that is loaded on a carrier calling at any such port, a credit against the taxes imposed pursuant to this chapter shall be allowed in the amounts provided in this section.
  3. Except as otherwise provided by subsection (5) of this section, the amount of the credit allowed pursuant to this section shall be the total of the following charges on export cargo paid by the corporation:
    1. Receiving into the port;
    2. Handling to a vessel; and
    3. Wharfage.
  4. The credit provided for in this section shall not exceed fifty percent (50%) of the amount of tax imposed upon the taxpayer for the taxable year reduced by the sum of all other credits allowable to such taxpayer under this chapter, except credit for tax payments made by or on behalf of the taxpayer. Any unused portion of the credit may be carried forward for the succeeding five (5) years. The maximum cumulative credit that may be claimed by a taxpayer pursuant to this section and for the period of time beginning on January 1, 1994, and ending on December 31, 2005, is limited to One Million Two Hundred Thousand Dollars ($1,200,000.00).
  5. To obtain the credit provided for in this section, a taxpayer must provide to the Department of Revenue a statement from the governing authority of the port certifying the amount of charges paid by the taxpayer for which a credit is claimed and any other information required by the Department of Revenue.
  6. The purpose of the tax credit provided for in this section is to promote the increased use of ports and related facilities in this state, particularly by those taxpayers which would not otherwise use such ports and related facilities without the benefit of such tax credit, and increase the number of port related jobs and other economic development benefits associated with the increased use of such ports and related facilities. It is the intent of the Legislature that in determining whether or not such tax credit will be continued in future years, the attainment of the purposes set forth in this subsection must be demonstrated by the material contained in the reports prepared by the Mississippi Development Authority under Section 27-7-22.9.

HISTORY: Laws, 1994, ch. 492, § 1; reenacted and amended, Laws, 1998, ch. 548, § 1; reenacted and amended, Laws, 2002, ch. 537, § 1; reenacted without change, Laws, 2005, ch. 457, § 1; reenacted without change, Laws, 2009, ch. 322, § 1; reenacted without change, Laws 2012, ch. 377, § 1; reenacted and amended, Laws, 2016, ch. 335, § 1, eff from and after July 1, 2016; § 1.

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected a statutory reference in (1). The reference to “Sections 59-11-1 through 59-11-11” was changed to “Sections 59-11-1 through 59-11-7.” The Joint Committee ratified this correction at its August 5, 2008, meeting.

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected a statutory reference in (1) by inserting the word “Sections” preceding “59-9-1 through 59-9-85.” The Joint Committee ratified the correction at its August 15, 2017, meeting.

Editor’s Notes —

Laws of 1994, ch. 492, § 4, as amended by Laws of 1998, ch. 548, § 3, as amended by Laws of 2002, ch. 537, § 3, as amended by Laws of 2005, ch. 457, § 3, as amended by Laws of 2009, ch. 322, § 3, as amended by Laws of 2012, ch. 377, § 3, and as amended by Laws of 2016, ch. 335, § 3, provides:

“SECTION 4. This act shall take effect and be in force from and after January 1, 1994, and shall stand repealed from and after December 31, 2019.”

Laws of 1998, ch. 548, § 4, provides:

“SECTION 4. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The 2005 amendment reenacted the section without change.

The 2009 amendment reenacted the section without change.

The 2012 amendment reenacted the section without change.

The 2016 amendment reenacted and amended the section by substituting “Department of Revenue” for “State Tax Commission” both times it appears in (5).

§ 27-7-22.9. Income tax credit for charges for using certain public port facilities; annual report regarding impact of § 27-7-22.7 [Repealed effective December 31, 2019].

The Mississippi Development Authority shall report annually to the Legislature regarding the impact of the credit granted in Section 27-7-22.7 on shipping and economic growth. Each report shall show the overall annual increase on shipping at each port for the most recent year for which data is available and for each of the previous five (5) years. Each report shall estimate the number of jobs created or retained at each port and in businesses related to port activity at each port since January 1, 1994, as compared to the number of similar jobs created during the ten (10) years preceding January 1, 1994. Each report shall state the net economic impact on the state as a result of the tax credit provided for in Section 27-7-22.7. The Mississippi Development Authority shall file a copy of the report with the Governor, the Secretary of the Senate, the Clerk of the House of Representatives and the Chairmen of the House Ways and Means Committee and the Senate Finance Committee of the Legislature on May 1 of each year. The Department of Revenue and all state, county and municipal ports shall cooperate with the Mississippi Development Authority in providing the information required in the annual reports.

HISTORY: Laws, 1994, ch. 492, § 2; reenacted without change, Laws, 1998, ch. 548, § 2; reenacted and amended, Laws, 2002, ch. 537, § 2; reenacted without change, Laws, 2005, ch. 457, § 2; reenacted without change, Laws, 2009, ch. 322; reenacted without change, Laws, 2012, ch. 377, § 2; reenacted and amended, Laws, 2016, ch. 335, § 2, eff from and after July 1, 2016; brought forward without change, Laws, 2019, ch. 321, § 2, eff from and after January 1, 1994.

Editor’s Notes —

Laws of 1994, ch. 492, § 4, as amended by Laws of 1998, ch. 548, § 3, as amended by Laws of 2002, ch. 537, § 3, as amended by Laws of 2005, ch. 457, § 3, as amended by Laws of 2009, ch. 322, § 3, as amended by Laws of 2012, ch. 377, § 3, and as amended by Laws of 2016, ch. 335, § 3 provides as follows:

“SECTION 4. This act shall take effect and be in force from and after January 1, 1994, and shall stand repealed from and after December 31, 2019.”

Laws of 1998, ch. 548, § 4, provides:

“SECTION 4. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The 2005 amendment reenacted the section without change.

The 2009 amendment reenacted the section without change.

The 2012 amendment reenacted the section without change.

The 2016 amendment substituted “Department of Revenue” for “State Tax Commission” in the last sentence.

§ 27-7-22.11. Tax credit under Venture Capital Act of 1994.

  1. Subject to subsection (2) of this section, the amount of the credit that a taxpayer may receive under the Venture Capital Act of 1994 for a particular taxable year is equal to the lesser of:
    1. The taxpayer’s state tax liability for the taxable year; or
    2. The amount determined in Step Three of the following steps:

      Step One: Add the consideration paid for all qualified investments of the taxpayer during the taxable year of the taxpayer.

      Step Two: Multiply the amount determined in Step One by three-tenths (3/10).

      Step Three: Add the product determined in Step Two to the credit carry-over, if any, to which the taxpayer is entitled for the taxable year under subsection (2) of this section.

  2. If the amount of the credit determined under subsection (1)(b) of this section exceeds the credit allowed under subsection (1)(a) of this section for that taxable year, then the taxpayer may carry the excess over to the immediately succeeding taxable years; however, the credit carry-over may not be used for any taxable year that begins on or after ten (10) years from the date of the qualified investment. The amount of the credit carry-over from a taxable year must be reduced to the extent that the carry-over is used by the taxpayer to obtain a credit under the Venture Capital Act of 1994 for any subsequent taxable year.
  3. If a qualified investment which is the basis for a credit under the Venture Capital Act of 1994 is either redeemed by the Magnolia Venture Capital Fund Limited Partnership or Magnolia Venture Capital Corporation or transferred by the holder thereof (other than a redemption or transfer caused by the death of such holder) within five (5) years after the date it is purchased, such credit for the qualified investment shall be disallowed; and any credit previously claimed on the taxpayer’s return and allowed as a credit against state tax liability with respect to the qualified investment so redeemed or transferred shall be recaptured in full as additional tax liability on the appropriate state tax return of the taxpayer covering the period in which the redemption or transfer occurs. Neither a distribution by the fund nor dividends or other distributions by Magnolia Venture Capital Corporation are considered to be redemption of a qualified investment unless the proportionate interest of the taxpayer receiving the distribution or dividend in either the assets or income and loss of Magnolia Venture Capital Fund Limited Partnership decreases as the result of the distribution or dividend.
  4. For purposes of this section the terms “state tax liability,” “taxpayer” and “qualified investment” shall have the meaning ascribed to them in Section 57-77-3.

HISTORY: Laws, 1994, ch. 650, § 5, eff from and after January 1, 1994.

Cross References —

Venture Capital Act of 1994, see §57-77-1 et seq.

§ 27-7-22.13. Financial institution; credit; net gain.

  1. For the purposes of this section, the term “financial institution” shall have the meaning set forth in Section 27-7-24.1(h)(i), (ii), (iii), (iv), or (viii).
  2. There shall be allowed to a Mississippi employer which is a financial institution a credit against the income taxes imposed under this chapter based upon the net gain, if any, in the number of employees of the financial institution in connection with one of the following transactions:
    1. The merger or consolidation of a Mississippi financial institution with an out-of-state financial institution;
    2. The purchase by a Mississippi domiciled financial institution of all or substantially all of the assets (including all or substantially all of the branches) of an out-of-state financial institution;
    3. The purchase by an out-of-state financial institution of all or substantially all of the assets (including all or substantially all of the branches) of a Mississippi domiciled financial institution;
    4. The purchase by a Mississippi domiciled financial institution of all or substantially all of the assets (including all or substantially all of the branches) of an out-of-state financial institution in a state other than the State of Mississippi even though:
      1. Two (2) or more financial institutions are not merged or consolidated; or
      2. All or substantially all of the assets of the financial institution are not purchased; or
    5. The purchase by an out-of-state financial institution of all or substantially all of the assets (including all or substantially all of the branches) in the State of Mississippi of a financial institution even though:
      1. Two (2) or more financial institutions are not merged or consolidated; or
      2. All or substantially all of the assets of the financial institution are not purchased.
  3. The net gain, if any, in the number of employees shall be determined by a comparison of:
    1. The number of employees listed on the Employer’s Quarterly Contribution Report filed with the Mississippi Employment Security Commission by the financial institution for the month the transaction was completed; and
    2. The number of employees listed on the Employer’s Quarterly Contribution Report filed with the Mississippi Employment Security Commission by the financial institution for the same month one (1) year following completion of the transaction, exclusive of the number of employees gained in connection with intervening transactions.
  4. The base amount of the credit provided in this section shall be equal to the net gain in the number of employees multiplied by One Thousand Five Hundred Dollars ($1,500.00). The financial institution may claim as a credit against income tax an amount equal to one hundred percent (100%) of the base amount in the tax year the determination is made, eighty percent (80%) in the next year, sixty percent (60%) in the third year, forty percent (40%) in the fourth year and twenty percent (20%) in the fifth year. The credit allowed by this section shall not exceed the amount of the taxes due to the State of Mississippi by the financial institution. Any amount allowable as a credit pursuant to this section that exceeds the financial institution’s tax liability shall not be refunded or carried forward to any other taxable year.
  5. The credit authorized by this section shall apply only to transactions described in this section which are completed after March 29, 1996.
  6. The commission may promulgate regulations to implement this section.

HISTORY: Laws, 1996, ch. 441, § 68, eff from and after passage (approved March 29, 1996).

§ 27-7-22.15. Income tax credit for approved reforestation practices.

  1. As used in this section, the following words and phrases shall have the meanings ascribed to herein unless the context clearly indicates otherwise:
    1. “Approved reforestation practices” means the following practices for establishing a crop of trees suitable for manufacturing into forest products:
      1. “Pine and hardwood tree planting practices” including the cost of seedlings, planting by hand or machine, and site preparation.
      2. “Mixed-stand regeneration practices” to establish a mixed-crop of pine and hardwood trees by planting or direct seeding, or both, including the cost of seedlings, seed/acorns, planting, seeding and site preparation.
      3. “Direct seeding practices” to establish a crop of pine or oak trees by directly applying seed/acorns to the site including the cost of seed/acorns, seeding and site preparation.
      4. “Post-planting site preparation practices” to reduce or control undesirable competition within the first growing season of an established crop of trees.

      Approved reforestation practices shall not include the establishment of orchards, Christmas trees or ornamental trees.

    2. “Eligible tree species” means pine and hardwood commercial tree species suitable for manufacturing into forest products.
    3. “Cost-share assistance” means partial financial payment for approved reforestation practices from the state government as authorized under Sections 49-19-201 through 49-19-227, or the federal government.
    4. “Eligible owner” means a private individual, group or association, but the term shall not mean private corporations which manufacture products or provide public utility services of any type or any subsidiary of such corporations.
    5. “Eligible lands” means nonindustrial private lands owned by a private individual, group or association, but shall not mean lands owned by private corporations which manufacture products or provide public utility services of any type or any subsidiary of such corporations.
    6. “Reforestation prescription or plan” means a written description of the approved reforestation practices that the eligible owner plans to use and includes a legal description and map of the area to be reforested, a list of the tree seedling or seed species to be used in the reforestation and the site preparation practices that will be utilized.
  2. Subject to the limitations provided in subsection (3) of this section, upon submission to the State Tax Commission of the written verification provided for in subsection (5) of this section and such other documentation as the State Tax Commission may require, any eligible owner who incurs costs for approved reforestation practices for eligible tree species on eligible lands shall be allowed a credit, in an amount equal to the lesser of fifty percent (50%) of the actual costs of the approved reforestation practices or fifty percent (50%) of the average cost of approved practices as established by the Mississippi Forestry Commission under Section 49-19-219, against the taxes imposed pursuant to this chapter for the tax year in which the costs are incurred.
  3. The maximum amount of the credit provided for in subsection (2) of this section that may be utilized in any one (1) taxable year shall not exceed the lesser of Ten Thousand Dollars ($10,000.00) or the amount of income tax imposed upon the eligible owner for the taxable year reduced by the sum of all other credits allowable to the eligible owner under this chapter, except credit for tax payments made by or on behalf of the eligible owner. Any unused portion of the credit may be carried forward for succeeding tax years. The maximum dollar amount of the credit provided for in subsection (2) of this section that an eligible owner may utilize during his lifetime shall be Seventy-five Thousand Dollars ($75,000.00) in the aggregate.
  4. If an eligible owner receives any state or federal cost share assistance funds to defray the cost of an approved reforestation practice, the cost of that practice on the same acre or acres within the same tax year is not eligible for the credit provided in this section unless the eligible owner’s adjusted gross income is less than the federal earned income credit level.
  5. To be eligible for the tax credit, an eligible owner must have a reforestation prescription or plan prepared for the eligible lands by a graduate forester of a college, school or university accredited by the Society of American Foresters or by a registered forester under the Foresters Registration Law of 1977. The forester must verify in writing that the reforestation practices were completed and that the reforestation prescription or plan was followed.

HISTORY: Laws, 1999, ch. 483, § 1; Laws, 2007, ch. 461, § 1, eff from and after Jan. 1, 2007.

Editor’s Notes —

Laws of 1999, ch. 483, § 3, effective January 1, 1999, provides:

“SECTION 3. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The 2007 amendment, in the first sentence of (3), inserted “maximum amount of the,” “subsection (2) of” and “that may be utilized in any one (1) taxable year”; and in the last sentence of (3), inserted “subsection (2) of,” and substituted “Seventy-five Thousand Dollars ($75,000)” for “Ten Thousand Dollars ($10,000.00).”

Cross References —

State Tax Commission as meaning Department of Revenue, see § 27-7-3.

§ 27-7-22.16. Income tax credit for remediation costs incurred at brownfield agreement site.

    1. Except as otherwise provided under this subsection, the words and phrases used in this section shall have the meanings ascribed to them in Section 49-35-5, Mississippi Code of 1972.
    2. “Remediation costs” means reasonable costs paid for the assessment, investigation, remediation, monitoring and related activities at a brownfield agreement site which are consistent with the remedy selected for the site, and costs paid to the Department of Environmental Quality for the processing of the brownfield agreement application and administration of a brownfield agreement. Remediation costs shall not include (i) costs incurred before June 24, 1999; (ii) costs incurred after the issuance of a No Further Action letter under Section 49-35-15, Mississippi Code of 1972; (iii) costs incurred before the acceptance of a brownfield agreement site into the Mississippi Brownfields Voluntary Cleanup and Redevelopment program; (iv) costs incurred for any legal services or litigation costs; and (v) any funds provided by any federal, state or local governmental agency or political subdivision.
  1. Subject to the limitations provided in subsection (4) of this section, upon submission to the State Tax Commission of information provided for in subsection (5) of this section and any other documentation as the State Tax Commission may require, any brownfield party who (a) has conducted remediation at a brownfield agreement site in accordance with Sections 49-35-1 through 49-35-25 and (b) has incurred remediation costs for activities under Sections 49-35-1 through 49-35-25, as approved by the Commission on Environmental Quality, shall be allowed a credit in an amount equal to twenty-five percent (25%) of the remediation costs at the brownfield agreement site as approved by the commission, against the taxes imposed under this chapter for the tax year in which the costs are incurred.
    1. Before applying for the tax credit authorized in this section, a brownfield party shall submit an application to the Department of Environmental Quality for certification that the brownfield party has conducted remediation at a brownfield agreement site in accordance with Sections 49-35-1 through 49-35-25 during the tax year(s) for which the credit is sought. The application shall be on forms prescribed by the Commission on Environmental Quality and provided by the Department. The application shall include the following:
      1. A section identifying the brownfield party, the brownfield agreement site, the date the brownfield agreement was executed and the tax year for which the credit is sought;
      2. A certification that the costs to be submitted to the State Tax Commission are remediation costs incurred by the brownfield party during the tax year(s) for which the credit is sought. The certification shall include a listing of all remediation conducted and the associated costs; and
      3. Any other information which the Commission on Environmental Quality or the State Tax Commission deems appropriate.
    2. Within sixty (60) days after receipt by the Department of a completed application, the department shall approve or disapprove the application. The Department shall notify the brownfield party in writing of its decision. If the department approves the application, the department shall provide the brownfield party with certification that the brownfield party has conducted remediation at a brownfield agreement site in accordance with Sections 49-35-1 through 49-35-25 during the tax year(s) for which the credit is sought. If the Department disapproves the application, the Department shall notify the brownfield party in writing and state the reasons for the disapproval.
    3. Within thirty (30) days after receipt of the Department’s decision, the brownfield party may request a hearing before the Commission regarding the Department’s decision to disapprove the application. An appeal of the Commission’s decision may be taken as provided under Section 49-17-41.
    4. The Department’s review of the application under this section shall be considered a part of the administration of the brownfield agreement.
    5. The department’s review of the application for review of remediation costs under this section shall be considered a part of the administration of the brownfield agreement.
    1. The annual credit provided for in this section shall not exceed the lesser of Forty Thousand Dollars ($40,000.00) or the amount of the income tax imposed upon the brownfield party at the brownfield agreement site for the taxable year as reduced by the sum of all other credits allowable to the brownfield party under this chapter, except for credit for tax payments made by or on behalf of the brownfield party. Any unused portion of the credit may be carried forward for succeeding tax years.
    2. The maximum total credit under this section for a brownfield agreement site is One Hundred Fifty Thousand Dollars ($150,000.00).
  2. To be eligible for the tax credit, the brownfield party must submit a copy of the letter from the commission stating the amount of remediation costs approved by the commission for the given tax year.

HISTORY: Laws, 2005, ch. 497, § 3, eff from and after Jan. 1, 2005.

Editor’s Notes —

Laws of 2005, ch. 497, § 8, effective January 1, 2005, provides as follows:

“SECTION 8. Nothing in Laws of 2005, Chapter 497, shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax laws before January 1, 2005 or are begun thereafter. The provisions of the income tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before January 1, 2005, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Cross References —

State Tax Commission as meaning Department of Revenue, see § 27-7-3.

Mississippi brownfields voluntary cleanup and redevelopment, see Chapter 35 of Title 49, §49-35-1 et seq.

§ 27-7-22.17. Job tax credit for permanent business enterprises operating certain projects that create at least 3,000 new full-time jobs.

  1. Permanent business enterprises engaged in operating a project and companies that are members of an affiliated group that includes such permanent business enterprises are allowed a job tax credit for taxes imposed by Section 27-7-5 equal to Five Thousand Dollars ($5,000.00) annually for each net new full-time employee job for a period of twenty (20) years from the date the credit commences; however, if the permanent business enterprise is located in an area that has been declared by the Governor to be a disaster area and as a direct result of the disaster the business enterprise is unable to maintain the required number of employees, the commissioner may extend this time period for not more than two (2) years. The credit shall commence on the date selected by the permanent business enterprise; however, the commencement date shall not be more than five (5) years from the date the business enterprise commences commercial production. For the year in which the commencement date occurs, the number of new full-time jobs shall be determined by using the monthly average number of full-time employees subject to the Mississippi income tax withholding. Thereafter, the number of new full-time jobs shall be determined by comparing the monthly average number of full-time employees subject to the Mississippi income tax withholding for the taxable year with the corresponding period of the prior taxable year. Once a permanent business enterprise creates or increases employment three thousand (3,000) or more, such enterprise and the members of the affiliated group that include such enterprise, shall be eligible for the credit. The credit is not allowed for any year of the twenty-year period in which the overall monthly average number of full-time employees subject to the Mississippi income tax withholding falls below three thousand (3,000); however, if the permanent business enterprise is located in an area that has been declared by the Governor to be a disaster area and as a direct result of the disaster the business enterprise is unable to maintain the required number of employees, the commissioner may waive the employment requirement for a period of time not to exceed two (2) years. The State Tax Commission shall adjust the credit allowed each year for the net new employment fluctuations above three thousand (3,000).
  2. Any tax credit claimed under this section but not used in any taxable year may be carried forward for five (5) consecutive years from the close of the tax year in which the credits were earned; however, if the permanent business enterprise is located in an area that has been declared by the Governor to be a disaster area and as a direct result of the disaster the business enterprise is unable to use the existing carryforward, the commissioner may extend the period that the credit may be carried forward for a period of time not to exceed two (2) years. The credit that may be utilized each year shall be limited to an amount not greater than the total state income tax liability of the permanent business enterprise and the state income tax liability of any member of the affiliated group that includes such enterprise that is generated by, or arises out of, the project.
  3. The tax credits provided for in this section shall be in lieu of the tax credits provided for in Section 57-73-21 and any permanent business enterprise or any member of the affiliated group that includes such enterprise utilizing the tax credit authorized in this section shall not utilize the tax credit authorized in Section 57-73-21.
  4. As used in this section:
    1. “Project” means a project as defined in Section 57-75-5(f) (iv).
    2. “Affiliated group” means one or more corporations connected through stock ownership with a common parent corporation where at least eighty percent (80%) of the voting power of all classes of stock and at least eighty percent (80%) of each class of the nonvoting stock of each of the member corporations, except the common parent corporation, is directly owned by one or more of the other member corporations; and the common parent corporation directly owns stock possessing at least eighty percent (80%) of the voting power of all classes of stock and at least eighty percent (80%) of each class of the nonvoting stock of at least one (1) of the other member corporations. As used in this subsection, the term “stock” does not include nonvoting stock that is limited and preferred as to dividends.

HISTORY: Laws, 2000, 3rd Ex Sess, ch. 1, § 1; Laws, 2007, ch. 454, § 1, eff from and after July 1, 2007.

Amendment Notes —

The 2007 amendment, in (1), inserted “however, if the permanent business . . . the commissioner may extend this time period for not more than two (2) years” and “however, if the permanent business . . . the commissioner may waive the employment requirement for a period of time not to exceed two (2) years”; inserted “however, if the permanent business . . . unable to use the existing carryforward, the commissioner may extend the period that the credit may be carried forward for a period of time not to exceed two (2) years” in (2); and made minor stylistic changes.

Cross References —

Job tax credit for corporations, see §57-73-21.

RESEARCH REFERENCES

ALR.

Protection of out-of-state sellers from state income tax by Public Law 86-272 (15 U.S.C.S. §§ 381 to 384). 182 A.L.R. Fed. 291.

§ 27-7-22.18. Job tax credit for business enterprises owning or operating certain projects that create at least 450 new full-time jobs.

  1. Any enterprise owning or operating a project as defined in Section 57-75-5(f) (xviii) is allowed a job tax credit for taxes imposed by Section 27-7-5 equal to Five Thousand Dollars ($5,000.00) annually for each net new full-time employee job for a period of ten (10) years from the date the credit commences. The credit shall commence on the date selected by the enterprise; provided, however, that the commencement date shall not be more than two (2) years from the date the project becomes fully operational. For the year in which the commencement date occurs, the enterprise must select a date on which it has at least four hundred fifty (450) full-time employees subject to the Mississippi income tax withholding. From that date to the end of the year, the credit will be determined based on the remaining monthly average of full-time employees subject to the Mississippi income tax withholding. For each year thereafter, the number of new full-time jobs created shall be determined by calculating the monthly average number of full-time employees subject to the Mississippi income tax withholding for the year. For every year subsequent to the year the commencement date occurs, the credit is not allowed for any year in which the overall monthly average number of full-time employees subject to the Mississippi income tax withholding falls below the minimum jobs requirement provided in Section 57-75-5(f) (xviii). The State Tax Commission shall adjust the credit allowed each year for the net new employment fluctuations.
  2. For the first five (5) years in which a tax credit is claimed under this section, any tax credit claimed but not used in any taxable year may be carried forward for five (5) consecutive years from the close of the tax year in which the credits were earned. For the remainder of the ten-year period, any tax credit claimed under this section but not used in any taxable year may be carried forward for three (3) consecutive years from the close of the tax year in which the credits were earned. The credit that may be utilized each year shall be limited to an amount not greater than the total state income tax liability of the enterprise that is generated by, or arises out of, the project.
  3. The tax credits provided for in this section shall be in lieu of the tax credits provided for in Section 57-73-21 and any enterprise utilizing the tax credit authorized in this section shall not utilize the tax credit authorized in Section 57-73-21.

HISTORY: Laws, 2005, ch. 315, § 6, eff from and after Jan. 1, 2005.

Cross References —

State Tax Commission as meaning Department of Revenue, see § 27-7-3.

§ 27-7-22.19. Job tax credit for integrated suppliers located on the site of certain projects.

  1. Integrated suppliers are allowed a job tax credit for taxes imposed by Section 27-7-5 equal to One Thousand Dollars ($1,000.00) annually for each net new full-time employee for five (5) years from the date the credit commences; however, if the integrated supplier is located in an area that has been declared by the Governor to be a disaster area and as a direct result of the disaster the integrated supplier is unable to maintain the required number of employees, the commissioner may extend this time period for not more than two (2) years. The credit shall commence on the date selected by the integrated supplier; provided, however, that the commencement date shall not be more than five (5) years from the date the integrated supplier commences commercial production. For the year in which the commencement date occurs, the number of new full-time jobs shall be determined by using the monthly average number of full-time employees subject to Mississippi income tax withholding. Thereafter, the number of new full-time jobs shall be determined by comparing the monthly average number of full-time employees subject to Mississippi income tax withholding for the taxable year with the corresponding period of the prior taxable year. Only those integrated suppliers that increase employment by twenty (20) or more are eligible for the credit. The credit is not allowed during any of the five (5) years if the net employment increase falls below twenty (20); however, if the integrated supplier is located in an area that has been declared by the Governor to be a disaster area and as a direct result of the disaster the integrated supplier is unable to maintain the required number of employees, the commissioner may waive the employment requirement for a period of time not to exceed two (2) years. The State Tax Commission shall adjust the credit allowed each year for the net new employment fluctuations above the minimum level of twenty (20).
  2. Any tax credit claimed under this section but not used in any taxable year may be carried forward for five (5) consecutive years from the close of the tax year in which the credits were earned; however, if the integrated supplier is located in an area that has been declared by the Governor to be a disaster area and as a direct result of the disaster the integrated supplier is unable to use the existing carryforward, the commissioner may extend the period that the credit may be carried forward for a period of time not to exceed two (2) years. The credit that may be utilized each year shall be limited to an amount not greater than fifty percent (50%) of the taxpayer’s state income tax liability which is attributable to income derived from operation in the state for that year.
  3. The tax credits provided for in this section shall be in lieu of the tax credits provided for in Section 57-73-21, and any integrated supplier utilizing the tax credit authorized in this section shall not utilize the tax credit authorized in Section 57-73-21.
  4. As used in this section the term “integrated supplier” means a supplier located on the project site which provides goods or services on the project site solely for a project as defined in Section 57-75-5(f)(iv)1.

HISTORY: Laws, 2000, 3rd Ex Sess, ch. 1, § 2; Laws, 2002, ch. 555, § 1; Laws, 2007, ch. 445, § 1, eff from and after July 1, 2007.

Amendment Notes —

The 2007 amendment, in (1), added “however, if the integrated . . . not more than two (2) years” at the end of the first sentence, and added “however, if the integrated . . . not to exceed two (2) years” at the end of the next-to-last sentence; added “however, if the integrated . . . not to exceed two (2) years” at the end of the first sentence of (2); and made minor stylistic changes.

Cross References —

State Tax Commission as meaning Department of Revenue, see § 27-7-3.

Job tax credit for corporations, see §57-73-21.

§ 27-7-22.20. Investment tax credit for business enterprises owning or operating certain projects with an initial capital investment of at least $600,000,000.

  1. An enterprise owning or operating a project as defined in Section 57-75-5(f) (xviii) is allowed an annual investment tax credit for taxes imposed by Section 27-7-5 equal to seven and one-half percent (7-1/2%) of the eligible investments made by the enterprise. The credit shall commence on the date selected by the enterprise; provided, however, that the commencement date shall not be more than two (2) years from the date the project becomes fully operational. For the purposes of this section, the term “eligible investment” means the amount of investment in a project as defined in Section 57-75-5(f) (xviii) that is greater than Four Hundred Million Dollars ($400,000,000.00) and used in the initial establishment of the project.
  2. Any tax credit claimed under this section but not used in any taxable year may be carried forward for ten (10) consecutive years from the close of the tax year in which the credits were earned. The credit that may be utilized in any one tax year shall be limited to an amount not greater than the total state income tax liability of the enterprise for that year that is generated by, or arises out of, the project.
  3. The credit received under this section is subject to recapture if the property for which the tax credit was received is disposed of, or converted to, other than business use. The amount of the credit subject to recapture is one hundred percent (100%) of the credit in the first year and fifty percent (50%) of the credit in the second year. This subsection shall not apply in cases in which an entire facility is sold.

HISTORY: Laws, 2005, ch. 315, § 7, eff from and after Jan. 1, 2005.

§ 27-7-22.21. Income tax credit for donations of land or interest in land considered priority site for conservation under Mississippi Natural Heritage Program or adjacent to and along a stream fully nominated to Mississippi Scenic Streams Stewardship Program.

  1. As used in this section, the following words and phrases shall have the following meanings, unless the context clearly indicates otherwise:
    1. “Eligible land” means nonindustrial private lands in the state that are adjacent to and along a stream which is fully nominated to the Mississippi Scenic Streams Stewardship Program, or nonindustrial private lands in the state which are considered to be priority sites for conservation under the Mississippi Natural Heritage Program.
    2. “Eligible owner” means a private individual, group or association other than a private corporation, or any subsidiary thereof, which manufactures products or provides public utility services of any type.
    3. “Interest in land” means any right in real property, including access thereto or improvements thereon, or water, including, but not limited to, a fee simple easement, a conservation easement, provided such interest complies with the requirements of the United States Internal Revenue Code Section 170(h), partial interest, mineral right, remainder or future interest, or other interest or right in real property.
    4. “Land” or “lands” means real property, with or without improvements thereon, rights-of-way, water and riparian rights, easements, privileges and all other rights or interests of any land or description in, relating to, or connected with real property.
    5. “Allowable transaction costs” mean the costs of the appraisal of the lands or interests in lands, including conservation easements, that are being donated, of the baseline survey of the natural features, animals and plants present on the site, of engineering and surveying fees, of maintenance fees, of monitoring fees and of legal fees, including the costs of document preparation, title review and title insurance.
    6. “Specified conservation purposes” mean the preservation of stream bank habitats and the stability of stream banks, or the protection of land necessary because of high biodiversity significance or high protection urgency due to the presence of exemplary natural communities or species of special concern, including threatened or endangered species.
  2. For the taxable years beginning on or after January 1, 2003, for any income taxpayer who is an eligible owner, a credit against the taxes imposed by this chapter shall be allowed in the amounts provided in this section upon the donation of land or an interest in land for specified conservation purposes.
  3. The credit provided for in this section shall be fifty percent (50%) of the allowable transaction costs involved in the donation for the tax year in which the allowable transaction costs occur. The aggregate amount of the credit provided in this section for allowable transaction costs shall not exceed the lesser of Ten Thousand Dollars ($10,000.00) or the amount of tax imposed upon the taxpayer for the taxable year reduced by the sum of all other credits allowable to such taxpayer under this chapter, except credit for tax payments made by or on behalf of the taxpayer. Any unused portion of the credit may be carried forward for ten (10) succeeding tax years. The maximum dollar amount of the credit provided for in this section that an eligible owner may utilize during his lifetime shall be Ten Thousand Dollars ($10,000.00) in the aggregate.
  4. To be eligible for the credit provided for in this section, an eligible owner must demonstrate that the donation qualifies as a conservation contribution under Section 170(h) of the United States Internal Revenue Code of 1986, by means of being a donation in perpetuity, for conservation purposes and made to a qualified holder or donee. A letter from the donee indicating acceptance and a completed copy of the appropriate United States Internal Revenue Service form shall constitute proof of acceptance. The eligible owner also must submit any other documentation that the State Tax Commission may require.

HISTORY: Laws, 2003, ch. 453, § 1, eff from and after Jan. 1, 2003.

Cross References —

State Tax Commission as meaning Department of Revenue, see § 27-7-3.

Federal Aspects—

Section 170(h) of the Internal Revenue Code, see 26 USCS § 170(h).

§ 27-7-22.22. Income tax credit for use of taxpayer’s land as natural area preserve, wildlife refuge, etc. or for public outdoor recreational opportunities.

  1. A credit is allowed against the taxes imposed by this chapter to a taxpayer for allowing land owned by the taxpayer to be used as a natural area preserve, a wildlife refuge or habitat area, a wildlife management area, or for the purpose of providing public outdoor recreational opportunities, as authorized under Section 49-1-29, 49-5-71 or 49-5-155, subject to the following conditions and limitations:
    1. The land may not be under lease to the Mississippi Commission on Wildlife, Fisheries and Parks, and the commission must approve the land as being suitable for the uses described in this section.
    2. The amount of the tax credit allowed by this section shall be Five Dollars and Fifty Cents ($5.50) per acre of land in each taxable year.
    3. In no event shall the amount of the tax credits allowed by this section for a taxable year exceed the taxpayer’s liability for those taxes.Any unused credit amount shall be allowed to be carried forward for five (5) years from the close of the taxable year in which the land was approved for such a use.No such credit shall be allowed the taxpayer against prior years’ tax liability.
  2. To claim a credit allowed by this section, the taxpayer shall provide any information required by the Mississippi Commission on Wildlife, Fisheries and Parks or the Mississippi Commissioner of Revenue.Every taxpayer claiming a credit under this section shall maintain and make available for inspection by the Mississippi Commission on Wildlife, Fisheries and Parks or the Mississippi Commissioner of Revenue any records that either entity considers necessary to determine and verify the amount of the credit to which the taxpayer is entitled.The burden of proving eligibility for a credit and the amount of the credit rests upon the taxpayer, and no credit may be allowed to a taxpayer that fails to maintain adequate records or to make them available for inspection.
  3. Upon approval of the Commission on Wildlife, Fisheries and Parks under subsection (1)(a), a taxpayer seeking to claim any tax credit provided for under this section must submit an application to the Mississippi Commissioner of Revenue for approval of the tax credit.The Mississippi Commissioner of Revenue shall promulgate the rules and forms on which the application is to be submitted.The Mississippi Commissioner of Revenue shall review the application and may approve such application upon determining that it meets the requirements of this section within sixty (60) days after receiving the application.

HISTORY: Laws, 2010, ch. 503, § 1, eff from and after Jan. 1, 2010.

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected an error in a statutory reference in (1) by substituting “49-5-71” for “49-1-71.” The Joint Committee ratified the correction at its August 15, 2017, meeting.

Editor’s Notes —

Laws of 2010, ch. 503, § 5, effective January 1, 2010, provides:

“SECTION 5. Section 1 of this act shall be codified as a separate code section in Chapter 7, Title 27, Mississippi Code of 1972.”

Laws of 2010, ch. 503, § 6, effective January 1, 2010, provides:

“SECTION 6. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

§ 27-7-22.23. Income tax credit for utilization of port facilities at state, county and municipal ports for import of cargo.

  1. As used in this section, the term “port” means a state, county or municipal port or harbor established pursuant to Sections 59-5-1 through 59-5-69, Sections 59-7-1 through 59-7-519, Sections 59-9-1 through 59-9-85 or Sections 59-11-1 through 59-11-7.
  2. Subject to the provisions of this section, for any income taxpayer utilizing the port facilities at any port for the import of cargo that is unloaded from a carrier calling at any such port, a credit against the taxes imposed pursuant to this chapter shall be allowed in the amounts provided in this section. In order to be eligible for the credit authorized under this section, a taxpayer must locate its United States headquarters in Mississippi on or after July 1, 2004, employ at least five (5) permanent full-time employees who actually work at such headquarters and have a minimum capital investment of Two Million Dollars ($2,000,000.00) in Mississippi. For the purposes of this section, “full-time employee” shall mean an employee who works at least thirty-five (35) hours per week.
    1. Except as otherwise provided by subsection (4) of this section, the amount of the credit allowed pursuant to this section shall be the total of the following charges on import of cargo paid by the corporation:
      1. Receiving into the port;
      2. Handling from a vessel; and
      3. Wharfage.
    2. The credit allowed pursuant to this section shall not include charges paid by a corporation on the import of forest products.
  3. The credit provided for in this section shall not exceed fifty percent (50%) of the amount of tax imposed upon the taxpayer for the taxable year reduced by the sum of all other credits allowable to such taxpayer under this chapter, except credit for tax payments made by or on behalf of the taxpayer. Any unused portion of the credit may be carried forward for the succeeding five (5) years. The maximum cumulative credit that may be claimed by a taxpayer under this section is limited to One Million Dollars ($1,000,000.00) if the taxpayer employs at least five (5), but not more than twenty-five (25) permanent full-time employees at its headquarters in Mississippi; Two Million Dollars ($2,000,000.00) if the taxpayer employs more than twenty-five (25), but not more than one hundred (100) permanent full-time employees at its headquarters in Mississippi; Three Million Dollars ($3,000,000.00) if the taxpayer employs more than one hundred (100), but not more than two hundred (200) permanent full-time employees at its headquarters in Mississippi; and Four Million Dollars ($4,000,000.00) if the taxpayer employs more than two hundred (200) permanent full-time employees at its headquarters in Mississippi.
  4. To obtain the credit provided for in this section, a taxpayer must provide to the Department of Revenue a statement from the governing authority of the port certifying the amount of charges paid by the taxpayer for which a credit is claimed and any other information required by the Department of Revenue.

HISTORY: Laws, 2004, ch. 530, § 1; Laws, 2006, ch. 562, § 1; Laws, 2010, ch. 391, § 1; Laws, 2011, ch. 427, § 1, eff from and after July 1, 2011.

Editor’s Notes —

Laws of 2004, ch. 530, § 3, effective January 1, 2004, provides:

“SECTION 3. This act shall stand repealed from and after July 1, 2006.”

Laws of 2004, ch. 530, § 3 was repealed by Laws of 2006, ch. 562, § 3, effective July 1, 2006.

Laws of 2004, ch. 530, § 5, effective January 1, 2004, provides:

“SECTION 5. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The 2006 amendment substituted “Two Million Dollars ($2,000,000.00)” for “Five Million Dollars ($5,000,000.00)” in (2); substituted “2010” for “2006” in (6); and added (7).

The 2010 amendment, in (6) and (7), substituted “July 1, 2011” for “July 1, 2010.”

The 2011 amendment substituted “Department of Revenue” for “State Tax Commission” in (5); deleted former (6) and (7) which read: “Any taxpayer who is eligible, before July 1, 2011, for the credit provided for in this section, shall remain eligible for such credit after July 1, 2011, notwithstanding the repeal of this section” and “This section shall stand repealed on July 1, 2011” respectively.

Cross References —

State Ports and Harbors, see §59-5-1 et seq.

County and Municipal Harbors, see §59-7-1 et seq.

County Port Authority or Development Commission, see §59-9-1 et seq.

County Port and Harbor Commission, see §59-11-1 et seq.

§ 27-7-22.24. Mississippi Development Authority to report annually on the impact of the income tax credit granted in § 27-7-22.23.

The Mississippi Development Authority shall report annually to the Legislature regarding the impact of the credit granted in Section 27-7-22.23 on shipping and economic growth. Each report shall show the overall annual increase in shipping at each port for the most recent year for which data is available and for each of the previous five (5) years. Each report shall estimate the number of jobs created or retained at each port and in businesses related to port activity at each port since January 1, 2005, as compared to the number of similar jobs created during the ten (10) years preceding January 1, 2005. Each report shall state the net economic impact on the state as a result of the tax credit provided for in Section 27-7-22.23. The Mississippi Development Authority shall file a copy of the report with the Governor, the Secretary of the Senate, the Clerk of the House of Representatives and the Chairmen of the House Ways and Means Committee and the Senate Finance Committee of the Legislature on May 1 of each year. The Department of Revenue and all state, county and municipal ports shall cooperate with the Mississippi Development Authority in providing the information required in the annual reports.

HISTORY: Laws, 2004, ch. 530, § 2; Laws, 2006, ch. 562, § 2; Laws, 2010, ch. 391, § 2; Laws, 2011, ch. 427, § 2, eff from and after July 1, 2011.

Editor’s Notes —

Laws of 2004, ch. 530, § 3, effective January 1, 2004, provided:

“SECTION 3. This act shall stand repealed from and after July 1, 2006.”

Laws of 2004, ch. 530, § 3 was repealed by Laws of 2006, ch. 562, § 3, effective July 1, 2006.

Laws, 2004, ch. 530, § 5, effective January 1, 2004, provides:

“SECTION 5. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The 2006 amendment added (2), which included a repealer for the section, effective July 1, 2010.

The 2010 amendment substituted “July 1, 2011” for “July 1, 2010” in (2).

The 2011 amendment deleted the subsection (1) designation at the beginning and substituted “Department of Revenue” for “State Tax Commission” in the last sentence; deleted former (2) which read: “This section shall stand repealed on July 1, 2011.”

§ 27-7-22.25. Income tax credit for utilization of airport facilities at public airports for export or import of cargo [Repealed effective July 1, 2019].

  1. As used in this section, the term “airport” means an airport established pursuant to Chapters 3 and 5, Title 61, Mississippi Code of 1972.
  2. Subject to the provisions of this section, for any income taxpayer utilizing the facilities at any airport for the export or import of cargo that is unloaded from a carrier at any such airport, a credit against the taxes imposed pursuant to this chapter shall be allowed in the amounts provided in this section. In order to be eligible for the credit authorized under this section, a taxpayer must locate its United States headquarters in Mississippi on or after July 1, 2005, employ at least five (5) new permanent full-time employees who actually work at such headquarters and, after July 1, 2005, invest a minimum of Two Million Dollars ($2,000,000.00), in the aggregate, in real property and/or personal property in Mississippi. For the purposes of this section, “full-time employee” shall mean an employee who works at least thirty-five (35) hours per week.
  3. Except as otherwise provided by subsection (4) of this section, the amount of the credit allowed pursuant to this section shall be the total of the following charges on import or export of cargo paid by the corporation:
    1. Receiving into the airport;
    2. Aircraft marshalling or handling fees; and
    3. Aircraft landing fees.
  4. The credit provided for in this section shall not exceed fifty percent (50%) of the amount of tax imposed upon the taxpayer for the taxable year reduced by the sum of all other credits allowable to such taxpayer under this chapter, except credit for tax payments made by or on behalf of the taxpayer. Any unused portion of the credit may be carried forward for the succeeding five (5) years. The maximum cumulative credit that may be claimed by a taxpayer under this section is limited to One Million Dollars ($1,000,000.00) if the taxpayer employs at least five (5), but not more than twenty-five (25) permanent full-time employees at its headquarters in Mississippi; Two Million Dollars ($2,000,000.00) if the taxpayer employs more than twenty-five (25), but not more than one hundred (100) permanent full-time employees at its headquarters in Mississippi; Three Million Dollars ($3,000,000.00) if the taxpayer employs more than one hundred (100), but not more than two hundred (200) permanent full-time employees at its headquarters in Mississippi; and Four Million Dollars ($4,000,000.00) if the taxpayer employs more than two hundred (200) permanent full-time employees at its headquarters in Mississippi.
  5. To obtain the credit provided for in this section, a taxpayer must provide to the Department of Revenue a statement from the governing authority of the airport certifying the amount of charges paid by the taxpayer for which a credit is claimed and any other information required by the Department of Revenue.
  6. Any taxpayer who is eligible, before July 1, 2019, for the credit provided for in this section, shall remain eligible for such credit after July 1, 2019, notwithstanding the repeal of this section.

HISTORY: Laws, 2005, ch. 442, § 1; Laws, 2006, ch. 465, § 1; reenacted and amended, Laws, 2007, ch. 519, § 1; reenacted and amended, Laws, 2009, ch. 323, § 1; reenacted and amended, Laws, 2012, ch. 377, § 4; reenacted and amended, Laws, 2016, ch. 335, § 4, eff from and after July 1, 2016.

Editor’s Notes —

Laws of 2005, ch. 442, § 3, as amended by Laws of 2007, ch. 519, § 3, as amended by Laws of 2009, ch. 323, § 3, as amended by Laws of 2012, ch. 377, § 6, and as amended by Laws of 2016, ch. 335, § 6, provides as follows:

“SECTION 3. Sections 1 [codified as Section 27-7-22.25] and 2 [codified as Section 27-7-22.26] shall stand repealed from and after July 1, 2019.”

Laws of 2005, ch. 442, §§ 4 and 5, effective January 1, 2005, provide:

“SECTION 4. The provisions of this act shall be codified in Chapter 7, Title 27, Mississippi Code of 1972.

“SECTION 5. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The 2006 amendment substituted “Two Million Dollars ($2,000,000.00)” for “Five Million Dollars ($5,000,000.00)” following “after July 1, 2005, invest a minimum of” in the second sentence of (2).

The 2007 amendment reenacted and amended the section by substituting “July 1, 2120” for “July 1, 2007” both times it appears in (6).

The 2009 amendment substituted “July 1, 2012” for “July 1, 2010” both times it appears in (6).

The 2012 amendment reenacted and amended the section by substituting “Department of Revenue” for “State Tax Commission” twice in (5); and substituted “July 1, 2016” for “July 1, 2012” twice in (6).

The 2016 amendment substituted “July 1, 2019” for “July 1, 2016” both times it appears in (6).

§ 27-7-22.26. Mississippi Development Authority to report annually on the impact of the income tax credit granted in § 27-7-22.25 [Repealed effective July 1, 2019].

The Mississippi Development Authority shall report annually to the Legislature regarding the impact of the credit granted in Section 27-7-22.25 on shipping and economic growth. Each report shall show the overall annual increase in shipping at each airport for the most recent year for which data is available and for each of the previous five (5) years. Each report shall estimate the number of jobs created or retained at each airport and in businesses related to airport activity at each airport since January 1, 2006, as compared to the number of similar jobs created during the ten (10) years preceding January 1, 2006. Each report shall state the net economic impact on the state as a result of the tax credit provided for in Section 27-7-22.25. The Mississippi Development Authority shall file a copy of the report with the Governor, the Secretary of the Senate, the Clerk of the House of Representatives and the Chairmen of the House Ways and Means Committee and the Senate Finance Committee of the Legislature on May 1 of each year. The Department of Revenue and all state, regional, county and municipal airports shall cooperate with the Mississippi Development Authority in providing the information required in the annual reports.

HISTORY: Laws, 2005, ch. 442, § 2; reenacted without change, Laws, 2007, ch. 519, § 2; reenacted without change, Laws, 2009, ch. 323, § 2; reenacted without change, Laws, 2012, ch. 377, § 5; reenacted and amended, Laws, 2016, ch. 335, § 5, eff from and after July 1, 2016.

Editor’s Notes —

Laws of 2005, ch. 442, § 3, as amended by Laws of 2007, ch. 519, § 3, as amended by Laws of 2009, ch. 323, § 3, as amended by Laws of 2012, ch. 377, § 6, and as amended by Laws of 2016, ch. 335, § 6, provides as follows:

“SECTION 3. Sections 1 [codified as Section 27-7-22.25] and 2 [codified as Section 27-7-22.26] shall stand repealed from and after July 1, 2019.”

Laws of 2005, ch. 442, §§ 4 and 5, effective January 1, 2005, provide as follows:

“SECTION 4. The provisions of this act shall be codified in Chapter 7, Title 27, Mississippi Code of 1972.

“SECTION 5. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The 2007 amendment reenacted the section without change.

The 2009 amendment reenacted the section without change.

The 2012 amendment reenacted the section without change.

The 2016 amendment substituted “Department of Revenue” for “State Tax Commission” in the last sentence.

Cross References —

State Tax Commission as meaning Department of Revenue, see § 27-7-3.

§ 27-7-22.27. Income tax job credit for certain business enterprises in areas within municipalities certified as economically distressed communities; definitions; designation as economically distressed community; certification of status; amount of tax credit; eligibility.

  1. As used in this section:
    1. “Business enterprises” means entities primarily engaged in:
      1. Manufacturing, processing, warehousing, distribution, wholesaling and research and development, or
      2. Permanent business enterprises designated by rule and regulation of the Mississippi Development Authority as air transportation and maintenance facilities, final destination or resort hotels having a minimum of one hundred fifty (150) guest rooms, recreational facilities that impact tourism, movie industry studios, telecommunications enterprises, data or information processing enterprises or computer software development enterprises or any technology intensive facility or enterprise.
    2. “Economically distressed community” means an area within a municipality that contains groupings of census tracts that include and are contiguous to the central business district, where within such census tract groupings at least thirty percent (30%) of the residents have incomes that are less than the national poverty level as published by the United States Bureau of the Census in the most recent decennial census for which data is available; in which the unemployment rate is at least one and one-half (1-1/2) times greater than the national average, as determined by the most recent data from the United States Bureau of Labor Statistics, including estimates of unemployment developed using the calculation method of the United States Bureau of Labor Statistics Census Share; and
      1. The municipal population of which is at least four thousand (4,000) if any portion of the municipality is located within a metropolitan area with a population of fifty thousand (50,000), or more; or
      2. The municipal population of which is at least one thousand (1,000) if no portion of the municipality is located within a metropolitan area with a population of fifty thousand (50,000), or more.
    3. “Telecommunications enterprises” means entities engaged in the creation, display, management, storage, processing, transmission or distribution for compensation of images, text, voice, video or data by wire or by wireless means, or entities engaged in the construction, design, development, manufacture, maintenance or distribution for compensation of devices, products, software or structures used in the above activities. Companies organized to do business as commercial broadcast radio stations, television stations or news organizations primarily serving in-state markets shall not be included within the definition of the term “telecommunications enterprises.”
  2. The governing authorities of a municipality may designate an area within such municipality as an economically distressed community.
  3. Upon designation of an area within a municipality as an economically distressed community, the governing authorities of a municipality shall apply to the State Tax Commission for certification of the area as an economically distressed community. Such application shall provide the information necessary to establish certification as an economically distressed community. The State Tax Commission shall certify an area within a municipality as an economically distressed community if it finds that the designation meets the criteria provided for in subsection (1)(b) of this section.
  4. Permanent business enterprises in areas within municipalities certified by the State Tax Commission as economically distressed communities are allowed a job tax credit for taxes imposed by Section 27-7-5 equal to ten percent (10%) of the payroll of the enterprise for net new full-time employee jobs for five (5) years beginning with years two (2) through six (6) after the creation of the minimum number of jobs required by this subsection. The number of new full-time jobs must be determined by comparing the monthly average number of full-time employees subject to the Mississippi income tax withholding for the taxable year with the corresponding period of the prior taxable year. Only those permanent business enterprises that increase employment by ten (10) or more in an economically distressed community are eligible for the credit. Credit is not allowed during any of the five (5) years if the net employment increase falls below ten (10). The State Tax Commission shall adjust the credit allowed each year for the net new employment fluctuations above the minimum level of ten (10).
  5. Tax credits for five (5) years for the taxes imposed by Section 27-7-5 shall be awarded for additional net new full-time jobs created by business enterprises qualified under this section. The State Tax Commission shall adjust the credit allowed in the event of payroll fluctuations during the additional five (5) years of credit.
  6. The sale, merger, acquisition, reorganization, bankruptcy or relocation from one (1) county to another county within the state of any business enterprise may not create new eligibility in any succeeding business entity, but any unused job tax credit may be transferred and continued by any transferee of the business enterprise. The State Tax Commission shall determine whether or not qualifying net increases or decreases have occurred or proper transfers of credit have been made and may require reports, promulgate regulations, and hold hearings as needed for substantiation and qualification.
  7. Any tax credit claimed under this section but not used in any taxable year may be carried forward for five (5) years from the close of the tax year in which the qualified jobs were established but the credit established by this section taken in any one (1) tax year must be limited to an amount not greater than fifty percent (50%) of the taxpayer’s state income tax liability which is attributable to income derived from operations in the state for that year.
  8. No business enterprise for the transportation, handling, storage, processing or disposal of hazardous waste is eligible to receive the tax credits provided in this section.
  9. The credits allowed under this section shall not be used by any business enterprise or corporation other than the business enterprise actually qualifying for the credits.
  10. A business enterprise that receives a tax credit under this section shall not be eligible for the tax credit authorized in Section 57-73-21(2), (3) and (4).

HISTORY: Laws, 2005, ch. 520, § 1, eff from and after Jan. 1, 2005.

Cross References —

State Tax Commission as meaning Department of Revenue, see § 27-7-3.

§ 27-7-22.28. Job tax credit for certain producers of alternative energy definitions.

As used in Sections 27-7-22.28 and 27-7-22.29, the following terms and phrases shall have the meanings ascribed in this section unless the context clearly indicates otherwise:

“Alternative energy project” means a business enterprise engaged in manufacturing or producing alternative energy in this state with not less than fifty percent (50%) of the finished product being derived from resources or products from this state.

“Authority” means the Mississippi Development Authority.

“Producer” means a manufacturer or producer of alternative energy through an alternative fuels project.

“State” means the State of Mississippi.

HISTORY: Laws, 2005, 3rd Ex Sess, ch. 1, § 56, eff from and after July 1, 2005.

Cross References —

Mississippi Development Authority, generally, see §57-1-1 et seq.

Business or other entity convicted of intentionally hiring illegal immigrants is ineligible to receive any form of assistance made available under Sections 1 through 57 of Chapter 1, Laws of 2005, 3rd Ex. Sess., see §57-1-371.

§ 27-7-22.29. Job tax credit for certain producers of alternative energy — general provisions.

  1. Producers are allowed a job tax credit for taxes imposed by Section 27-7-5 equal to One Thousand Dollars ($1,000.00) annually for each net new full-time employee job for a period of twenty (20) years from the date the credit begins; however, if the producer is located in an area that has been declared by the Governor to be a disaster area and as a direct result of the disaster the producer is unable to maintain the required number of employees, the commissioner may extend this time period for not more two (2) years. The credit shall begin on the date selected by the producer; however, the beginning date shall not be more than five (5) years from the date the producer begins manufacturing or producing alternative energy. For the year in which the beginning date occurs, the number of new full-time jobs shall be determined by using the monthly average number of full-time employees subject to the Mississippi income tax withholding. Thereafter, the number of new full-time jobs shall be determined by comparing the monthly average number of full-time employees subject to the Mississippi income tax withholding for the taxable year with the corresponding period of the prior taxable year. Once a producer creates twenty-five (25) or more new full-time employee jobs, the producer shall be eligible for the credit; however, if the producer is located in an area that has been declared by the Governor to be a disaster area and as a direct result of the disaster the producer is unable to maintain the required number of employees, the commissioner may waive the employment requirement for a period of time not to exceed two (2) years. The credit is not allowed for any year of the twenty-year period in which the overall monthly average number of full-time employees subject to the Mississippi income tax withholding falls below twenty-five (25). The State Tax Commission shall adjust the credit allowed each year for the net new employment fluctuations above twenty-five (25).
  2. Any tax credit claimed under this section but not used in any taxable year may be carried forward for five (5) consecutive years from the close of the tax year in which the credits were earned; however, if the producer is located in an area that has been declared by the Governor to be a disaster area and as a direct result of the disaster the producer is unable to use the existing carryforward, the commissioner may extend the period that the credit may be carried forward for a period of time not to exceed two (2) years. The credit that may be utilized each year shall be limited to an amount not greater than the total state income tax liability of the producer that is generated by, or arises out of, the alternative energy project.
  3. The tax credits provided for in this section shall be in lieu of the tax credits provided for in Section 57-73-21 and any producer utilizing the tax credit authorized in this section shall not utilize the tax credit authorized in Section 57-73-21.

HISTORY: Laws, 2005, 3rd Ex Sess, ch. 1, § 57; Laws, 2007, ch. 446, § 1, eff from and after July 1, 2007.

Amendment Notes —

The 2007 amendment, in (1), added “however, if the producer . . . not more than two (2) years” at the end of the first sentence and “however, if the producer . . . not to exceed two (2) years” at the end of the fifth sentence; added “however, if the producer . . . not to exceed two (2) years” at the end of the first sentence of (2); and made minor stylistic changes.

Cross References —

State Tax Commission as meaning Department of Revenue, see § 27-7-3.

Business or other entity convicted of intentionally hiring illegal immigrants is ineligible to receive any form of assistance made available under Sections 1 through 57 of Chapter 1, Laws of 2005, 3rd Ex. Sess., see §57-1-371.

§ 27-7-22.30. Manufacturing investment tax credit for manufacturing enterprises that have operated in Mississippi for not less than two years.

  1. As used in this section:
    1. “Manufacturing enterprise” means an enterprise that:
      1. Falls within the definition of the term “manufacturer” in Section 27-65-11; and
      2. Has operated in this state for not less than two (2) years prior to application for the credit authorized by this section; and
    2. “Eligible investment” means an investment of at least One Million Dollars ($1,000,000.00) in buildings and/or equipment for the manufacturing enterprise.
  2. A manufacturing enterprise is allowed a manufacturing investment tax credit for taxes imposed by Section 27-7-5 equal to five percent (5%) of the eligible investments made by the manufacturing enterprise.
  3. Any tax credit claimed under this section but not used in any taxable year may be carried forward for five (5) years from the close of the tax year in which the eligible investment was made, but the credit established by this section taken in any one tax year shall not exceed fifty percent (50%) of the taxpayer’s state income tax liability which is attributable to income derived from operations in the state for that year reduced by the sum of all other income tax credits allowable to the taxpayer, except credit for tax payments made by or on behalf of the taxpayer.
  4. The maximum credit that may be claimed by a taxpayer on any project shall be limited to One Million Dollars ($1,000,000.00).
  5. The credit received under this section is subject to recapture if the property for which the tax credit was received is disposed of, or converted to, other than business use. The amount of the credit subject to recapture is one hundred percent (100%) of the credit in the first year and fifty percent (50%) of the credit in the second year. This subsection shall not apply in cases in which an entire facility is sold.
  6. The sale, merger, acquisition, reorganization, bankruptcy or relocation from one (1) county to another county within the state of any manufacturing enterprise may not create new eligibility in any succeeding business entity, but any unused manufacturing investment tax credit may be transferred and continued by any transferee of the enterprise. The State Tax Commission shall determine whether or not qualifying net increases or decreases have occurred or proper transfers of credit have been made and may require reports, promulgate regulations, and hold hearings as needed for substantiation and qualification.
  7. No manufacturing enterprise for the transportation, handling, storage, processing or disposal of hazardous waste is eligible to receive the tax credits provided in this section.
  8. The credits allowed under this section shall not be used by any business enterprise or corporation other than the manufacturing enterprise actually qualifying for the credits.

HISTORY: Laws, 2005, 3rd Ex Sess, ch. 1, § 61, eff from and after July 1, 2005.

Cross References —

State Tax Commission as meaning Department of Revenue, see § 27-7-3.

§ 27-7-22.31. Income tax credit for certain costs and expenses in rehabilitating eligible property certified as a historic structure or structure in a certified historic district; recapture of credit; applicability of section.

  1. As used in this section:
    1. “Certified historic structure” means a property located in Mississippi that has been:
      1. Listed individually on the National Register of Historic Places; or
      2. Determined eligible for the National Register of Historic Places by the Secretary of the United States Department of the Interior and will be listed within thirty (30) months of claiming the credit authorized by this section; or
      3. Property designated a Mississippi Landmark by the Department of Archives and History pursuant to Section 39-7-3 et seq.
    2. “Eligible property” means property located in Mississippi and offered or used for residential or business purposes; however, the term “eligible property” shall not include a single-family dwelling unless:
      1. A certificate evidencing the eligible credit has been issued to the taxpayer by the department prior to July 1, 2016, that applies to such dwelling; or
      2. The dwelling is designated as a National Historic Landmark under the National Historic Landmarks Program.
    3. “Structure in a certified historic district” means a structure (and its structural components) located in Mississippi which:
      1. Is listed in the National Register of Historic Places; or
      2. Has been determined eligible for the National Register of Historic Places by the Secretary of the United States Department of the Interior and will be listed within thirty (30) months of claiming the credit authorized by this section; or
      3. Is located in a registered historic district listed on the National Register of Historic Places or located in a potential district that has been determined eligible for the National Register of Historic Places by the Secretary of the United States Department of the Interior and will be listed within thirty (30) months of claiming the credit authorized by this section, and is certified by the Secretary of the United States Department of the Interior as being of historic significance to the district; or
      4. Is certified by the Mississippi Department of Archives and History as contributing to the historic significance of:

      1. A certified historic district listed on the National Register of Historic Places; or

      2. A potential district that has been determined eligible for the National Register of Historic Places by the Secretary of the United States Department of the Interior and will be listed within thirty (30) months of claiming the credit authorized by this section; or

      3. A local district that has been certified by the United States Department of the Interior.

    4. “Department” means the Department of Archives and History.
  2. Any taxpayer incurring costs and expenses for the rehabilitation of eligible property, which is a certified historic structure or a structure in a certified historic district, shall be entitled to a credit against the taxes imposed pursuant to this chapter in an amount equal to twenty-five percent (25%) of the total costs and expenses of rehabilitation incurred after January 1, 2006, which shall include, but not be limited to, qualified rehabilitation expenditures as defined under Section 47(c)(2)(A) of the Internal Revenue Code of 1986, as amended, and the related regulations thereunder:
    1. If the costs and expenses associated with rehabilitation exceed:
      1. Five Thousand Dollars ($5,000.00) in the case of an owner-occupied dwelling; or
      2. Fifty percent (50%) of the total basis in the property in the case of all other properties; and
    2. The rehabilitation is consistent with the standards of the Secretary of the United States Department of the Interior as determined by the department.
  3. Any taxpayer eligible for the credit authorized by this section may claim the credit in phases if:
    1. There is a written set of architectural plans and specifications for all phases of the rehabilitation (written plans outlining and describing all phases of the rehabilitation shall be accepted as written plans and specifications);
    2. The written set of architectural plans and specifications are completed before the physical work on the rehabilitation begins; and
    3. It can reasonably be expected that all phases of the rehabilitation will be completed.
    1. (i) If the amount of the tax credit established by this section exceeds the total state income tax liability for the year in which the rehabilitated property is placed in service, the amount that exceeds the total state income tax liability may be carried forward for the ten (10) succeeding tax years.
      1. If the amount of the tax credit established by this section exceeds Two Hundred Fifty Thousand Dollars ($250,000.00), the taxpayer may elect to claim a refund in the amount of seventy-five percent (75%) of the excess credit in lieu of the ten-year carryforward. The election must be made in the year in which the rehabilitated property is placed in service. Refunds will be paid in equal installments over a two-year period and shall be made from current collections.
      2. Refund requests shall be submitted to the Department of Revenue on forms prescribed by the department. Refunds shall be made from current tax collections.
    2. Not-for-profit entities, including, but not limited to, nonprofit corporations organized under Section 79-11-101 et seq. shall be ineligible for the credit authorized by this section. Credits granted to a partnership, a limited liability company taxed as a partnership or multiple owners of property shall be passed through to the partners, members or owners on a pro rata basis or pursuant to an executed agreement among the partners, members or owners documenting an alternative distribution method. Partners, members or other owners of a pass-through entity are not eligible to elect a refund of excess credit in lieu of a carryforward of the credit. However, a partnership or limited liability company taxed as a partnership may elect to claim a refund of excess credit at the entity level on a form prescribed by the Department of Revenue. Additionally, excess tax credits that are attributable to rehabilitated property that was placed in service by a pass-through entity prior to January 1, 2011, and that have previously been allocated to and are held by another pass-through entity prior to January 1, 2011, may be refunded to such other pass-through entity.
    1. To claim the credit authorized pursuant to this section, the taxpayer shall apply to the department which shall determine the amount of eligible rehabilitation costs and expenses and whether the rehabilitation is consistent with the standards of the Secretary of the United States Department of the Interior. The department shall issue a certificate evidencing the eligible credit if the taxpayer is found to be eligible for the tax credit. The taxpayer shall attach the certificate to all income tax returns on which the credit is claimed. The department shall not issue certificates evidencing the eligible credit which, when combined with certificates of eligible credits issued prior to July 1, 2016, will result in credits being awarded in excess of Twelve Million Dollars ($12,000,000.00) in any one (1) state fiscal year.
    2. The aggregate amount of tax credits that may be awarded under this section shall not exceed One Hundred Twenty Million Dollars ($120,000,000.00) and not more than Twelve Million Dollars ($12,000,000.00) may be awarded in any one (1) state fiscal year. A taxpayer who was issued a certificate evidencing the eligible credit by the department prior to July 1, 2016, but who was unable to be awarded the credit due to the limit on the aggregate amount of credits authorized under this section prior to July 1, 2016:
      1. May be awarded the credit so long as the award does not cause the aggregate amount of tax credits awarded to exceed the amounts authorized in this paragraph; and
      2. Shall be given priority for tax credits awarded after July 1, 2016.
    1. The credit received by a taxpayer pursuant to this section is subject to recapture if:
      1. The property is one that has been determined eligible for the National Register of Historic Places but is not listed on the National Register of Historic Places within thirty (30) months of claiming the credit authorized by this section;
      2. The potential district in which the property is located is not listed on the National Register of Historic Places within thirty (30) months of claiming the credit authorized by this section; or
      3. The rehabilitation of the property for which the credit was granted is abandoned.
    2. The taxpayer shall notify the department and the Department of Revenue if any of the situations that subject the credit to recapture occur.
    1. The board of trustees of the department shall establish fees to be charged for the services performed by the department under this section and shall publish the fee schedule. The fees contained in the schedule shall be in amounts reasonably calculated to recover the costs incurred by the department for the administration of this section. Any taxpayer desiring to participate in the tax credits authorized by this section shall pay the appropriate fee as contained in the fee schedule to the department, which shall be used by the department, without appropriation, to offset the administrative costs of the department associated with its duties under this section.
    2. There is hereby created within the State Treasury a special fund into which shall be deposited all the fees collected by the department pursuant to this section. Money deposited into the fund shall not lapse at the end of any fiscal year and investment earnings on the proceeds in such special fund shall be deposited into such fund. Money from the fund shall be disbursed upon warrants issued by the State Fiscal Officer upon requisitions signed by the executive director of the department to assist the department in carrying out its duties under this section.
  4. This section shall only apply to taxpayers:
    1. Who have been issued a certificate evidencing the eligible credit before December 31, 2020; or
    2. Who, before December 31, 2020, have received a determination in writing from the Mississippi Department of Archives and History, in accordance with the department’s Historic Preservation Certificate Application, Part 2, that the rehabilitation is consistent with the historic character of the property and that the property meets the United States Secretary of the Interior’s Standards for Rehabilitation, or will meet the standards if certain specified conditions are met, and, who are issued a certificate evidencing the eligible credit on or after December 31, 2020.

HISTORY: Laws, 2006, ch. 420, § 1; Laws, 2011, ch. 302, § 1; Laws, 2011, ch. 477, § 1; Laws, 2013, ch. 504, § 1; Laws, 2014, ch. 530, § 38; Laws, 2016, ch. 483, § 1, eff from and after July 1, 2016.

Joint Legislative Committee Note —

Section 1 of ch. 302, Laws of 2011, effective from and after passage (approved on February 1, 2011), amended this section. Section 1 of ch. 477, Laws of 2011, effective from and after January 1, 2011 (approved March 30, 2011) also amended this section. As set out above, this section reflects the language of Section 1 of ch. 477, Laws of 2011, as consistent with the intent of the Legislature that the substantive amendments to the section contained in ch. 477 control over the amendment by ch. 302, which was passed to extend the automatic repeal date for the section.

Editor’s Notes —

Laws of 2014, § 530, § 47, provides:

“SECTION 47. Section 46 of this act shall take effect and be in force from and after January 1, 2014, Section 39 of this act shall take effect and be in force from and after its passage [April 24, 2014], and the remainder of this act shall take effect and be in force from and after July 1, 2014.”

Amendment Notes —

The first 2011 amendment (ch. 302), substituted “December 31, 2013” for “December 31, 2011” at the end of (6).

The second 2011 amendment (ch. 477), added (3)(a)(ii) and (iii); added the last three sentences in (3)(b); added (4)(b); deleted former (6), which was a repealer for the section, effective December 31, 2011; and added (6).

The 2013 amendment in (1), divided the former (a) into (a)(i) and (iii) and added (ii), substituted “that has been” for “and” at the end of (a), added (c)(ii), and redesignated former (c)(ii) and (iii) as (c)(iii) and (iv), in (c)(iii), inserted “or located in a potential...credit authorized by this section,” and divided the former (c)(iii) into (c)(iv)1 and 3 and added (c)(iv)2; added (3), redesignated former (3) and (4) as (4) and (5), added (6) and redesignated former (5) and (6) as (7) and (8); and made minor stylistic changes.

The 2014 amendment substituted “2017” for “2014” in (8)(a) and twice in (8)(b).

The 2016 amendment, in (1)(b), added “however…dwelling unless” at the end of the introductory paragraph, and added (i) and (ii); in (5), added the last sentence in (a), rewrote (b), which read: “The aggregate amount of tax credits that may be awarded under this section shall not exceed Sixty Million Dollars ($60,000,000.00),” and added (b)(i) and (ii); and substituted “December 31, 2020” for “December 31, 2017” throughout (8).

Federal Aspects—

Section 47(c)(2)(A) of the Internal Revenue Code of 1986, referred to in (2), is codified at 26 U.S.C.S. § 47(c)(2)(A).

§ 27-7-22.32. Income tax credit for certain qualified adoption expenses.

[Through December 31, 2019, this section shallread as follows:]

    1. There shall be allowed as a credit against the tax imposed by this chapter the amount of the qualified adoption expenses paid or incurred, not to exceed Two Thousand Five Hundred Dollars ($2,500.00), for each dependent child legally adopted by a taxpayer under the laws of this state during calendar year 2006 or during any calendar year thereafter through calendar year 2017, and not to exceed Five Thousand Dollars ($5,000.00) for each dependent child legally adopted by a taxpayer under the laws of this state during any calendar year thereafter. A taxpayer claiming a credit under this paragraph (a) may not claim a credit under paragraph (b) of this subsection for the adoption of the same child.
    2. There shall be allowed as a credit against the tax imposed by this chapter the amount of Five Thousand Dollars ($5,000.00) for each dependent child legally adopted by a taxpayer under the laws of this state through the Mississippi Department of Child Protection Services during calendar year 2018 or during any calendar year thereafter. A taxpayer claiming a credit under this paragraph (b) may not claim a credit under paragraph (a) of this subsection for the adoption of the same child.
  1. The tax credit under this section may be claimed for the taxable year in which the adoption becomes final under the laws of this state. Any tax credit claimed under this section but not used in any taxable year may be carried forward for the five (5) succeeding tax years. A tax credit is allowed under this section for any child for which an exemption is claimed during the same taxable year under Section 27-7-21(e). For the purposes of this section, the term “qualified adoption expenses” means and has the same definition as that term has in 26 USCS 36C.

HISTORY: Laws, 2006, ch. 518, § 1; Laws, 2013, ch. 449, § 1, eff from and after Jan. 1, 2013; Laws, 2018, ch. 437, § 2; Laws, 2019, ch. 484, § 4, eff from and after January 1, 2019.

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected a typographical error in a statutory reference in the last sentence of the section. The reference to “ 26 USCS 23” was changed to “ 26 USCS Section 36C.” The Joint Committee ratified the correction at its August 16, 2012, meeting.

Editor's Notes —

Laws of 2006, ch. 518, § 2, effective January 1, 2006, provides as follows:

“SECTION 2. Section 1 of this act shall be codified in Chapter 7 of Title 27, Mississippi Code of 1972.”

Laws of 2018, ch. 437, §§ 3 and 4, effective January 1, 2018, provide:

“SECTION 4. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Former §27-7-107 provided that resident individuals could make a contribution to the Mississippi Bicentennial Celebration Fund from their tax refunds.

Amendment Notes —

The 2013 amendment deleted “not” preceding “allowed under this section for any child” in the next-to-last sentence.

The 2018 amendment, effective January 1, 2018, in the first version, substituted “December 31, 2019” for “December 31, 2018” in the bracketed effective date language, divided the formerly undesignated section into (1) and (2) by designating the former first sentence of the section as the first sentence of (1)(a) and designating the remaining sentences in the former section as (2), in (1)(a), added “through calendar year 2017…this state during any calendar year thereafter” to the end of the first sentence, and added the last sentence, added (1)(b), and substituted “five (5) succeeding tax years” for “three (3) succeeding tax years” in (2); and in the second version, substituted “January 1, 2020” for “January 1, 2019” in the bracketed effective date language.

§ 27-7-22.32. Income tax credit for certain qualified adoption expenses.

[Effective from and after January 1, 2020, this section shall read as follows:]

There shall be allowed as a credit against the tax imposed by this chapter the amount of the qualified adoption expenses paid or incurred, not to exceed Two Thousand Five Hundred Dollars ($2,500.00), for each dependent child legally adopted by a taxpayer under the laws of this state during calendar year 2006 or during any calendar year thereafter. The tax credit under this section may be claimed for the taxable year in which the adoption becomes final under the laws of this state. Any tax credit claimed under this section but not used in any taxable year may be carried forward for the three (3) succeeding tax years. A tax credit is allowed under this section for any child for which an exemption is claimed during the same taxable year under Section 27-7-21(e). For the purposes of this section, the term “qualified adoption expenses” means and has the same definition as that term has in 26 USCS 36C.

History. Laws, 2006, ch. 518, § 1; Laws, 2013, ch. 449, § 1, eff from and after Jan. 1, 2013; Laws, 2018, ch. 437, § 2; Laws, 2019, ch. 484, § 4; Laws, 2018, ch. 437, § 2, eff from and after January 1, 2020.

§ 27-7-22.32. Income tax credit for certain qualified adoption expenses.

[Effective from and after January 1, 2020, this section shall read as follows:]

There shall be allowed as a credit against the tax imposed by this chapter the amount of the qualified adoption expenses paid or incurred, not to exceed Two Thousand Five Hundred Dollars ($2,500.00), for each dependent child legally adopted by a taxpayer under the laws of this state during calendar year 2006 or during any calendar year thereafter. The tax credit under this section may be claimed for the taxable year in which the adoption becomes final under the laws of this state. Any tax credit claimed under this section but not used in any taxable year may be carried forward for the three (3) succeeding tax years. A tax credit is allowed under this section for any child for which an exemption is claimed during the same taxable year under Section 27-7-21(e). For the purposes of this section, the term “qualified adoption expenses” means and has the same definition as that term has in 26 USCS 36C.

HISTORY: Laws, 2006, ch. 518, § 1; Laws, 2013, ch. 449, § 1, eff from and after Jan. 1, 2013; Laws, 2018, ch. 437, § 2; Laws, 2019, ch. 484, § 4; Laws, 2019, ch. 484, § 4, eff from and after January 1, 2021.

§ 27-7-22.33. Income tax credit for certain long-term care insurance policy premiums; limitations.

  1. A taxpayer shall be allowed a credit against the income taxes imposed under this chapter in an amount equal to twenty-five percent (25%) of the premium costs paid during the taxable year for a qualified long-term care insurance policy as defined in Section 7702B of the Internal Revenue Code that offers coverage to either the individual, the individual’s spouse, the individual’s parent or parent-in-law, or the individual’s dependent as defined in Section 152 of the Internal Revenue Code.
  2. No taxpayer shall be entitled to the credit with respect to the same expended amounts for qualified long-term care insurance which are claimed by another taxpayer.
  3. The credit allowed by this section shall not exceed Five Hundred Dollars ($500.00) or the taxpayer’s income tax liability, whichever is less, for each qualified long-term care insurance policy. Any unused tax credit shall not be allowed to be carried forward to apply to the taxpayer’s succeeding year’s tax liability.
  4. No credit shall be allowed under this section with respect to any premium for qualified long-term care insurance either deducted or subtracted by the taxpayer in arriving at his net taxable income under this section or with respect to any premiums for qualified long-term care insurance which were excluded from his net taxable income.

HISTORY: Laws, 2007, ch. 357, § 1, eff from and after Jan. 1, 2007.

Editor’s Notes —

Laws of 2007, ch. 357, § 2, effective January 1, 2007, provides:

“SECTION 2. Section 1 of this act shall be codified in Chapter 7, Title 27, Mississippi Code of 1972.”

Federal Aspects—

Sections 7702B and 152 of the Internal Revenue Code, see 26 USCS §§ 7702B and 152, respectively.

§ 27-7-22.34. Qualified business or industry allowed job tax credit for certain new full-time employee jobs; duration of credits; requirements; carrying forward credit.

  1. As used in this section, “qualified business or industry” means any company that has been certified by the Mississippi Major Economic Impact Authority as a project as defined in Section 57-75-5(f)(xxii).
  2. A qualified business or industry shall be allowed a job tax credit for taxes imposed by Section 27-7-5 equal to Five Thousand Dollars ($5,000.00) annually for each net new full-time employee job for a period of twenty (20) years from the date the credit commences; however, if the qualified business or industry is located in an area that has been declared by the Governor to be a disaster area and as a direct result of the disaster the business or industry is unable to maintain the required number of employees, the commissioner may extend this time period for not more than two (2) years. The credit shall commence on the date selected by the business or industry; however, the commencement date shall not be more than six (6) years from the date the business or industry commences commercial production. For the year in which the commencement date occurs, the number of new full-time jobs shall be determined by using the monthly average number of full-time employees subject to the Mississippi income tax withholding. Thereafter, the number of new full-time jobs shall be determined by comparing the monthly average number of full-time employees subject to the Mississippi income tax withholding for the taxable year with the corresponding period of the prior taxable year. Once a qualified business or industry creates or increases employment by five hundred (500) or more, such business or industry shall be eligible for the credit. The credit is not allowed for any year of the twenty-year period in which the overall monthly average number of full-time employees subject to the Mississippi income tax withholding falls below five hundred (500); however, if the qualified business or industry is located in an area that has been declared by the Governor to be a disaster area and as a direct result of the disaster the business or industry is unable to maintain the required number of employees, the commissioner may waive the employment requirement for a period of time not to exceed two (2) years. The State Tax Commission shall adjust the credit allowed each year for the net new employment fluctuations above five hundred (500).
  3. Any tax credit claimed under this section but not used in any taxable year may be carried forward for five (5) consecutive years from the close of the tax year in which the credits were earned; however, if the qualified business or industry is located in an area that has been declared by the Governor to be a disaster area and as a direct result of the disaster the business or industry is unable to use the existing carryforward, the commissioner may extend the period that the credit may be carried forward for a period of time not to exceed two (2) years. The credit that may be utilized each year shall be limited to an amount not greater than the total state income tax liability of the qualified business or industry that is generated by, or arises out of, the project.
  4. The tax credits provided for in this section shall be in lieu of the tax credits provided for in Section 57-73-21 and any qualified business or industry utilizing the tax credit authorized in this section shall not utilize the tax credit authorized in Section 57-73-21.

HISTORY: Laws, 2007, 1st Ex Sess, ch. 1, § 10, eff from and after passage (approved May 11, 2007.).

Editor’s Notes —

Laws of 2007, 1st Ex Sess, ch. 1, § 11, effective May 11, 2007, provides as follows:

“SECTION 11. Section 12 of this act shall be codified in Chapter 7, Title 27, Mississippi Code of 1972.”

§ 27-7-22.35. Investment tax credit for enterprises owning or operating certain electric and thermal energy producing facilities.

  1. As used in this section:
    1. “Eligible facility” means and includes a new facility that creates at least twenty (20) full-time jobs with a minimum capital investment from private sources of Fifty Million Dollars ($50,000,000.00), that:
      1. Consists of all components necessary for the production of electric energy from the direct firing or co-firing of biomass or waste heat recovery, and if applicable, other energy sources;
      2. Produces both electric energy and useful thermal energy, such as heat or steam, through the sequential use of energy (cogeneration); and
      3. Consists of all components necessary for the production of synfuel.

      An eligible facility includes all burners and boilers, any handling and delivery equipment that supplies fuel directly to and is integrated with such burners and boilers, steam headers, turbines, generators, property used for the collection, processing or storage of biomass or synfuel, transformers, pipelines and all other property used in the transmission of electricity or synfuel and related depreciable property.

    2. “Biomass” means and includes any of the following:
      1. Forest-related mill residues, pulping by-product and other by-products of wood processing, thinnings, slash, limbs, bark, brush and other cellulosic plant material or nonmerchantable forest-related products;
      2. Solid wood waste materials, including dunnage, manufacturing and construction wood wastes, demolition and storm debris and landscape or right-of-way trimmings;
      3. Agriculture wastes, including orchard tree crops, vineyard, grain, legumes, sugar and other crop by-products or residues and livestock waste nutrients;
      4. All plant and grass material that is grown exclusively as a fuel for the production of electricity;
      5. Refuse derived fuels consisting of organic components and fibers of waste water treatment solids; or
      6. Whole trees.
    3. “Synfuel” means any liquid or gaseous fuel obtained from biomass.
    4. “Waste heat recovery” means systems that produce electricity from currently unused waste heat resulting from combustion or other processes and which do not use an additional combustion process. The term does not include any system whose primary purpose is the generation of electricity.
  2. An enterprise owning or operating an eligible facility is allowed an annual investment tax credit for taxes imposed by Section 27-7-5 equal to five percent (5%) of investments made by the enterprise in the initial establishment of an eligible facility. The credit shall commence on the date selected by the enterprise; provided, however, that the commencement date shall not be more than two (2) years from the date the eligible facility becomes fully operational.
  3. Any tax credit claimed under this section but not used in any taxable year may be carried forward for five (5) consecutive years from the close of the tax year in which the credits were earned. The credit that may be utilized in any one (1) tax year shall be limited to an amount not greater than fifty percent (50%) of the total state income tax liability of the enterprise for that year that is generated by, or arises out of, the eligible facility.

HISTORY: Laws, 2009, ch. 512, § 1, eff from and after passage (approved Apr. 7, 2009.).

§ 27-7-22.36. Job tax credit for enterprises owning or operating an upholstered household furniture manufacturing facility for each full-time employee employed in new cut and sew job [Repealed effective January 1, 2022].

  1. As used in this section:
    1. “Full-time employee” means an employee that works at least thirty-five (35) hours per week.
    2. “New cut and sew job” means a job in which the employee cuts and sews upholstery for upholstered household furniture and which job did not exist in this state before January 1, 2010.
  2. Any enterprise owning or operating an upholstered household furniture manufacturing facility is allowed a job tax credit for taxes imposed by this chapter equal to Two Thousand Dollars ($2,000.00) annually for each full-time employee employed in a new cut and sew job for a period of five (5) years from the date the credit commences. The credit shall commence on the date selected by the enterprise. For the year in which the commencement date occurs, the credit will be determined based on the monthly average number of full-time employees employed in new cut and sew jobs subject to the Mississippi income tax withholding that are employed by the enterprise. For each year thereafter, the number of new cut and sew jobs shall be determined by comparing the monthly average number of full-time employees employed in new cut and sew jobs subject to the Mississippi income tax withholding for the taxable year with the corresponding period of the prior taxable year. The Department of Revenue shall verify that the jobs claimed by enterprises to obtain the credit meet the definition of the term “new cut and sew job.” The Department of Revenue shall adjust the credit allowed each year for employment fluctuations.
  3. The credit that may be used each year shall be limited to an amount not greater than the total state income tax liability of the enterprise. Any tax credit claimed under this section but not used in any taxable year may be carried forward for five (5) consecutive years from the close of the tax year in which the credits were earned.
  4. The tax credits provided for in this section shall be in lieu of the tax credits provided for in Section 57-73-21 and any enterprise using the tax credit authorized in this section shall not use the tax credit authorized in Section 57-73-21.
  5. Any taxpayer who is eligible for the credit authorized in this section prior to January 1, 2022, shall be eligible for the credit authorized in this section, notwithstanding the repeal of this section, and shall be allowed to carry forward the credit after January 1, 2022, as provided for in subsection (3) of this section.
  6. This section shall be repealed from and after January 1, 2022.

HISTORY: Laws, 2010, ch. 432, § 1; Laws, 2012, ch. 378, § 1; Laws, 2016, ch. 378, § 1, eff from and after Jan. 1, 2016; Laws, 2019, ch. 334, § 1, eff from and after January 1, 2019.

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected an error in the last sentence of subsection (2) by substituting “Department of Revenue” for “State Tax Commission.” The Joint Committee ratified the correction at its August 1, 2013, meeting.

Editor’s Notes —

Laws of 2010, ch. 432, § 2, effective January 1, 2010, provides:

“SECTION 2. Section 1 of this act shall be codified in Chapter 7, Title 27, Mississippi Code of 1972.”

Amendment Notes —

The 2012 amendment substituted “Department of Revenue” for “State Tax Commission” in the next-to-last sentence in (2); and extended the date of the repealer provision in (6) from “July 1, 2013” to “July 1, 2016” in (6).

The 2016 amendment, effective January 1, 2016, substituted “January 1, 2019” for “January 1, 2016” twice in (5) and once in (6).

§ 27-7-22.37. Income tax credit for qualified prekindergarten program support contributions.

  1. There shall be allowed as a credit against the tax imposed by Section 27-7-5 the amount of the qualified prekindergarten program support contributions paid to approved providers, lead partners or collaboratives, not to exceed One Million Dollars ($1,000,000.00), by any individual, corporation or other entity having taxable income under the laws of this state during calendar year 2013 or during any calendar year thereafter. In order to qualify for a tax credit, such contributions may support the local match requirement of approved providers, lead partners or collaboratives as is necessary to match state-appropriated funds, and any such providers, lead partners or collaboratives shall be approved by the State Department of Education.
  2. Any unused portion of the credit may be carried forward for three (3) tax years.
  3. Any prekindergarten program support contribution shall be verified by submission to the Mississippi Department of Revenue of a copy of the receipt provided to the donor taxpayer by the prekindergarten program recipient or such other written verification as may be required by the Department of Revenue.
  4. The maximum amount of donations accepted by the Department of Revenue in calendar year 2014 shall not exceed Eight Million Dollars ($8,000,000.00), in calendar year 2015 shall not exceed Fifteen Million Dollars ($15,000,000.00), and in calendar year 2016 and calendar years thereafter shall not exceed Thirty-two Million Dollars ($32,000,000.00), or what is appropriated by the Legislature to fund Chapter 493, Laws of 2013, each year.
  5. The Mississippi Department of Revenue shall promulgate rules necessary to effectuate the purposes of Chapter 493, Laws of 2013. Such rules shall include a means of informing the public of the existence of the prekindergarten support program and the application process for provider, lead partner and collaborative candidates.

HISTORY: Laws, 2013, ch. 493, § 6, eff from and after July 1, 2013.

Editor’s Notes —

Chapter 493, Laws of 2013, referred to in subsections (4) and (5), also amended Sections 37-7-301, 37-21-3, 37-21-5, 37-21-51 and 37-21-53 and repealed Section 37-21-55.

§ 27-7-22.38. Income tax credit for taxpayers employing certain honorably discharged veterans [Repealed effective January 1, 2018].

  1. Subject to the provisions of this section, a taxpayer that employs a person who is a new hire employed after January 1, 2015, who is an honorably discharged veteran, as defined in Title 38 of the United States Code, who served on active duty in the Armed Forces of the United States on or after September 11, 2001, and who has been unemployed for six (6) consecutive months immediately prior to being employed by the taxpayer, shall be allowed an annual credit against the taxes imposed under this chapter. The credit shall be for an annual amount equal to ten percent (10%) of the annual wages (as defined in Section 27-7-303) paid to each person so employed or Two Thousand Dollars ($2,000.00), whichever is the lesser, for each person so employed, for five (5) years. The credit may be claimed by the taxpayer once for each person hired. The tax credit may not be claimed for hiring a person whose employment was previously utilized to claim the tax credit. The tax credit shall not exceed the amount of tax imposed upon the taxpayer for the taxable year reduced by the sum of all other credits allowable to the taxpayer under this chapter, except credit for tax payments made by or on behalf of the taxpayer. Any tax credit claimed under this section but not used in any taxable year may be carried forward for five (5) consecutive years from the close of the tax year in which the credits were earned. In order to be eligible to claim a tax credit for an employee, the taxpayer must employ the employee for at least six (6) consecutive months during the year for which the credit is claimed and the employee must work an average of at least thirty (30) hours per week for the taxpayer during that time.
  2. The tax credits provided for in this section shall be in addition to any other credit authorized under law.
  3. The aggregate amount of tax credits that may be awarded under this section shall not exceed One Million Dollars ($1,000,000.00).
  4. Any taxpayer who is eligible for the credit authorized in this section before January 1, 2018, shall be eligible for the credit authorized in this section, notwithstanding the repeal of this section, and shall be allowed to carry forward the credit after January 1, 2018, as provided for in subsection (1) of this section.
  5. This section shall be repealed from and after January 1, 2018.

HISTORY: Laws, 2015, ch. 449, § 1, eff from and after Jan. 1, 2016.

Editor’s Notes —

Section 2, Chapter 449, Laws of 2015, effective January 1, 2016, provides:

“SECTION 2. Section 1 of this act shall be codified as a separate section in Chapter 7, Title 27, Mississippi Code of 1972.”

§ 27-7-22.39. Income tax credit for voluntary cash contributions to qualifying charitable organizations; separate income tax credit for voluntary cash contributions to qualifying foster care charitable organizations [Repealed effective January 1, 2020].

  1. As used in this section:
    1. “Low-income residents” means persons whose household income is less than one hundred fifty percent (150%) of the federal poverty level.
    2. “Qualifying charitable organization” means a charitable organization that is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code or is a designated community action agency that receives community services block grant program monies pursuant to 42 USC 9901. The organization must spend at least fifty percent (50%) of its budget on services to residents of this state who receive temporary assistance for needy families benefits or low-income residents of this state and their households or to children who have a chronic illness or physical, intellectual, developmental or emotional disability who are residents of this state. A charitable organization that is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code and that meets all other requirements of this paragraph except that it does not spend at least fifty percent (50%) of its overall budget in Mississippi may be a qualifying charitable organization if it spends at least fifty percent (50%) of its Mississippi budget on services to qualified individuals in Mississippi and it certifies to the department that one hundred percent (100%) of the voluntary cash contributions from the taxpayer will be spent on services to

      qualified individuals in Mississippi. Taxpayers choosing to make donations through an umbrella charitable organization that collects donations on behalf of member charities shall designate that the donation be directed to a member charitable organization that would qualify under this section on a stand-alone basis. Qualifying charitable organization does not include any entity that provides, pays for or provides coverage of abortions or that financially supports any other entity that provides, pays for or provides coverage of abortions.

    3. “Qualifying foster care charitable organization” means a qualifying charitable organization that each operating year provides services to at least one hundred (100) qualified individuals in this state and spends at least fifty percent (50%) of its budget on services to qualified individuals in this state. A charitable organization that is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code and that meets all other requirements of this paragraph except that it does not spend at least fifty percent (50%) of its overall budget in Mississippi may be a qualifying foster care charitable organization if it spends at least fifty percent (50%) of its Mississippi budget on services to qualified individuals in Mississippi and it certifies to the department that one hundred percent (100%) of the voluntary cash contributions from the taxpayer will be spent on services to qualified individuals in Mississippi. For the purposes of this paragraph, “qualified individual” means a child in a foster care placement program established by the Department of Child Protection Services, a child placed under the Safe Families for Children model, or a child at significant risk of entering a foster care placement program established by the Department of Child Protection Services.
    4. “Services” means:
      1. Cash assistance, medical care, child care, food, clothing, shelter, and job-placement services or any other assistance that is reasonably necessary to meet immediate basic needs and that is provided and used in this state;
      2. Job-training or education services or funding for parents, foster parents or guardians; or
      3. Job-training or education services or funding provided as part of a foster care independent living program.
  2. Except as provided in subsections (3) and (4) of this section, a credit is allowed against the taxes imposed by this chapter for voluntary cash contributions by the taxpayer during the taxable year to a qualifying charitable organization, other than a qualifying foster care charitable organization, not to exceed:
    1. The lesser of Four Hundred Dollars ($400.00) or the amount of the contribution in any taxable year for a single individual or a head of household.
    2. The lesser of Eight Hundred Dollars ($800.00) or the amount of the contribution in any taxable year for a married couple filing a joint return.
  3. A separate credit is allowed against the taxes imposed by this chapter for voluntary cash contributions during the taxable year to a qualifying foster care charitable organization. A contribution to a qualifying foster care charitable organization does not qualify for, and shall not be included in, any credit amount under subsection (2) of this section. If the voluntary cash contribution by the taxpayer is to a qualifying foster care charitable organization, the credit shall not exceed:
    1. The lesser of Five Hundred Dollars ($500.00) or the amount of the contribution in any taxable year for a single individual or a head of household.
    2. The lesser of One Thousand Dollars ($1,000.00) or the amount of the contribution in any taxable year for a married couple filing a joint return.
  4. Subsections (2) and (3) of this section provide separate credits against taxes imposed by this chapter depending on the recipients of the contributions. A taxpayer, including a married couple filing a joint return, in the same taxable year, may either or both:
    1. Contribute to a qualifying charitable organization, other than a qualifying foster care charitable organization, and claim a credit under subsection (2) of this section.
    2. Contribute to a qualifying foster care charitable organization and claim a credit under subsection (3) of this section.
  5. A husband and wife who file separate returns for a taxable year in which they could have filed a joint return may each claim only one-half (1/2) of the tax credit that would have been allowed for a joint return.
  6. If the allowable tax credit exceeds the taxes otherwise due under this chapter on the claimant’s income, or if there are no taxes due under this chapter, the taxpayer may carry forward the amount of the claim not used to offset the taxes under this chapter for not more than five (5) consecutive taxable years’ income tax liability.
  7. The credit allowed by this section is in lieu of a deduction pursuant to Section 170 of the Internal Revenue Code and taken for state tax purposes.
  8. Taxpayers taking a credit authorized by this section shall provide the name of the qualifying charitable organization and the amount of the contribution to the department on forms provided by the department.
  9. A qualifying charitable organization shall provide the department with a written certification that it meets all criteria to be considered a qualifying charitable organization. The organization shall also notify the department of any changes that may affect the qualifications under this section.
  10. The charitable organization’s written certification must be signed by an officer of the organization under penalty of perjury. The written certification shall include the following:
    1. Verification of the organization’s status under Section 501(c)(3) of the Internal Revenue Code or verification that the organization is a designated community action agency that receives community services block grant program monies pursuant to 42 USC 9901.
    2. Financial data indicating the organization’s budget for the organization’s prior operating year and the amount of that budget spent on services to residents of this state who either:
      1. Receive temporary assistance for needy families benefits;
      2. Are low-income residents of this state;
      3. Are children who have a chronic illness or physical, intellectual, developmental or emotional disability; or
      4. Are children in a foster care placement program established by the Department of Child Protection Services, children placed under the Safe Families for Children model or children at significant risk of entering a foster care placement program established by the Department of Child Protection Services.
    3. A statement that the organization plans to continue spending at least fifty percent (50%) of its budget on services to residents of this state who receive temporary assistance for needy families benefits, who are low-income residents of this state, who are children who have a chronic illness or physical, intellectual, developmental or emotional disability or who are children in a foster care placement program established by the Department of Child Protection Services, children placed under the Safe Families for Children model or children at significant risk of entering a foster care placement program established by the Department of Child Protection Services. A charitable organization that is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code and that meets all other requirements for a qualifying charitable organization or qualifying foster care charitable organization except that it does not spend at least fifty percent (50%) of its overall budget in Mississippi shall submit a statement that it spends at least fifty percent (50%) of its Mississippi budget on services to qualified individuals in Mississippi and that one hundred percent (100%) of the voluntary cash contributions it receives from Mississippi taxpayers will be spent on services to qualified individuals in Mississippi.
    4. In the case of a foster care charitable organization, a statement that each operating year it provides services to at least one hundred (100) qualified individuals in this state.
    5. A statement that the organization does not provide, pay for or provide coverage of abortions and does not financially support any other entity that provides, pays for or provides coverage of abortions.
    6. Any other information that the department requires to administer this section.
  11. The department shall review each written certification and determine whether the organization meets all the criteria to be considered a qualifying charitable organization and notify the organization of its determination. The department may also periodically request recertification from the organization. The department shall compile and make available to the public a list of the qualifying charitable organizations.
  12. The aggregate amount of tax credits that may be awarded under this section in any calendar year shall not exceed Three Million Dollars ($3,000,000.00).
  13. A taxpayer shall apply for credits with the department on forms prescribed by the department. In the application the taxpayer shall certify to the department the dollar amount of the contributions made or to be made during the calendar year. Within thirty (30) days after the receipt of an application, the department shall allocate credits based on the dollar amount of contributions as certified in the application. However, if the department cannot allocate the full amount of credits certified in the application due to the limit on the aggregate amount of credits that may be awarded under this section in a calendar year, the department shall so notify the applicant within thirty (30) days with the amount of credits, if any, that may be allocated to the applicant in the calendar year. Once the department has allocated credits to a taxpayer, if the contribution for which a credit is allocated has not been made as of the date of the allocation, then the contribution must be made not later than sixty (60) days from the date of the allocation. If the contribution is not made within such time period, the allocation shall be cancelled and returned to the department for reallocation. Upon final documentation of the contributions, if the actual dollar amount of the contributions is lower than the amount estimated, the department shall adjust the tax credit allowed under this section.

    ( 14) This section shall be repealed from and after January 1, 2021.

HISTORY: Laws, 2018, ch. 437, § 1; Laws, 2019, ch. 484, § 3, eff from and after January 1, 2019.

Editor's Notes —

Laws of 2018, ch. 437, §§ 3 and 4, effective January 1, 2018, provides:

“SECTION 3. Section 1 of this act shall be codified as a new section in Chapter 7, Title 27, Mississippi Code of 1972.

“SECTION 4. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

§ 27-7-23. Net income of nonresident and foreign taxpayers.

Definitions.

  1. “Doing business” means the operation of any business enterprise or activity in Mississippi for financial profit or economic gain, including, but not limited to, the following:
  2. “Business income” means income of any type or class, and from any activity that meets the relationship described in the transactional test or the functional test described in this paragraph (2). The classification of income by occasionally used labels, including, but not limited to, manufacturing income, compensation for services, sales income interest, dividends, rents, royalties, gains, operating income, and nonoperating income shall not be considered when determining whether income is business or nonbusiness income. All income of the taxpayer is business income unless clearly classifiable as nonbusiness income. A taxpayer seeking to overcome a classification of income as business income must establish by a preponderance of the evidence that the income has been incorrectly classified.
  3. “Nonbusiness income” means all income that does not meet the definition of business income.
  4. “Commercial domicile” means the principal place from which the trade or business of the taxpayer is directed or managed.
  5. “State” means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States, and any foreign country or political subdivision thereof.

The regular maintenance of an office or other place of business in Mississippi; or

The regular maintenance in Mississippi of an inventory of merchandise or material for sale, distribution or manufacture, regardless of whether kept on the premises of the taxpayer or otherwise; or

The selling or distributing of merchandise to customers in Mississippi directly from a company-owned or operated vehicle when title to the merchandise is transferred from the seller or distributor to the customer at the time of the sale or distribution (transient selling); or

The regular rendering of service to clients or customers in Mississippi in person or by agents or employees; or

The owning, renting or operating of business or income-producing property, real or personal, in Mississippi; or

The performing of contracts, prime or sublet work, for the construction, repair or renovation of real or personal property.

Transactional test. Business income includes income arising from transactions and activity in the regular course of the taxpayer’s trade or business.

If the transaction or activity is in the regular course of the taxpayer’s trade or business, part of which trade or business is conducted within Mississippi, the resulting income of the transaction or activity is business income for Mississippi. Income may be business income even though the actual transaction or activity that gives rise to the income does not occur in Mississippi.

For a transaction or activity to be in the regular course of the taxpayer’s trade or business, the transactions or activity need not be one that frequently occurs in the trade or business, although most frequently occurring transactions or activities shall be considered to be in the regular course of a trade or business. It is sufficient to classify a transaction or activity as being in the regular course of a trade or business if it is reasonable to conclude transactions of that type are customary in the kind of trade or business being conducted or are within the scope of what the trade or business does.

Functional test. Business income includes income from tangible and intangible property if the acquisition, management and/or disposition of the property constitute integral parts of the taxpayer’s regular trade or business operation.

Under the functional test, business income need not be derived from transactions or activities that are in the regular course of the taxpayer’s own particular trade or business. It shall be sufficient if the property from which the income is derived is or was an integral, functional, necessary or operative component of the taxpayer’s trade or business operations, part of which trade or business is or was conducted within this state.

Income that is derived from isolated sales, leases, assignments, licenses and other infrequently occurring dispositions, transfers or transactions involving property, including transactions made in liquidation or the winding up of business is business income if the property is or was used in the taxpayer’s trade or business operation. Income from the licensing of intangible assets, such as patents, copyrights, trademarks, service marks, goodwill, know-how, trade secrets and similar assets, that were developed or acquired for use by the taxpayer in his trade or business operations, constitute business income whether the licensing itself constituted the operation of a trade or business and whether the taxpayer remains in the same trade or business from or for which the intangible asset was developed or acquired.

Under the functional test, income from intangible property is business income when the intangible property serves an operating function, as opposed to solely an investment function. The relevant inquiry shall focus on whether the property is or was held in furtherance of the taxpayer’s trade or business, that is, on the objective characteristics of the intangible property’s use or acquisition and its relation to the taxpayer and the taxpayer’s activities. The functional test is not satisfied where the holding of the property is limited solely to an investment function as in the case where the holding of the property is limited to mere financial betterment of the taxpayer in general.

If the property is or was held in furtherance of the taxpayer’s trade or business beyond mere financial betterment, then income from the property may be business income even though the actual transaction or activity involving the property that gives rise to the income does not occur in Mississippi.

If, with respect to an item of property, a taxpayer takes a deduction from business income that is apportioned to Mississippi, or includes that item of property in the property factor, it is presumed that the item of property is or was integral to the taxpayer’s trade or business operations. No presumption arises from the absence of any of this action.

Application of the functional test is generally unaffected by the form of the property. Income arising from intangible property is business income when the intangible property itself or the underlying value of the intangible property is or was an integral, functional, necessary or operative component to the taxpayer’s trade or business operation. Therefore, while treatment of income derived from transactions involving intangible property as business income may be supported by a finding that the issuer of the intangible property and the taxpayer are engaged in the same trade or business, establishment of such a relationship is not the exclusive basis for concluding that the income constitutes business income. It is sufficient to support a finding of business income if the holding of the intangible property served an operational rather than an investment function.

Nonresident individuals, partnerships, trusts and estates.

The tax imposed by this article shall apply to the entire net income of a taxable nonresident derived from employment, trade, business, professional, personal service or other activity for financial gain or profit, performed or carried on within Mississippi, including the rental of real or personal property located within this state or for use herein and including the sale or exchange or other disposition of tangible or intangible property having a situs in Mississippi.

Income derived from trade, business or other commercial activity shall be taxed to the extent that it is derived from such activity within this state. Mississippi net income shall be determined in the manner prescribed by the commissioner for the allocation and/or apportionment of income of foreign corporations having income from sources both within and without the state.

A taxable nonresident shall be allowed to deduct expenses, interest, taxes, losses, bad debts, depreciation and similar business expenses only to the extent that they are allowable under this article and are attributable to the production of income allocable to and taxable by the State of Mississippi. As to allowable deductions essentially personal in nature, such as contributions to charitable organizations, medical expenses, taxes, interest and the optional standard deduction, such taxable nonresident shall be allowed deductions therefor in the ratio that the net income from sources within Mississippi bears to the total net income from all sources of such taxable nonresident, computed as if such taxable nonresident was a resident of Mississippi.

Foreign corporations, associations, organizations and other entities.

Corporations and organizations required to file. All foreign corporations and other organizations which have obtained a certificate of authority from the Secretary of State to do business in Mississippi, or corporations or organizations which are in fact doing business in Mississippi, are subject to the income tax levy and are required to file annual income tax returns unless the corporation or organization is specifically exempt from tax by this article.

Allocation and apportionment of income.

Except as provided in Sections 27-7-24, 27-7-24.1, 27-7-24.3, 27-7-24.5, 27-7-24.7, 27-7-24.8 and 27-7-24.9, Mississippi Code of 1972, any corporation or organization having business income from business activity which is taxable both within and without this state shall allocate and apportion its net business income as prescribed by regulations enacted by the commissioner. If the business income of the corporation is derived solely from property owned or business done in this state and the corporation is not taxable in another state, the entire business income shall be allocated to this state. A corporation is taxable in another state if, in that state the corporation is subject to a net income tax, or a franchise tax measured by net income, or if that state has jurisdiction to subject the corporation to a net income tax regardless of whether the state does or does not subject the corporation to a net income tax.

If the allocation and apportionment provisions of this section or regulations enacted by the commissioner do not fairly represent the extent of the taxpayer’s business activity in this state, the taxpayer may petition for, or the commissioner may require, in respect to all or any part of the taxpayer’s business activity, if reasonable:

Separate accounting;

The exclusion of any one or more of the factors;

The inclusion of one or more additional factors which will fairly represent the taxpayer’s business activity in this state; or

The employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer’s income.

In any instance in which a taxpayer requests or the commissioner requires the use of any of the alternative apportionment methods in subparagraph (B) of this paragraph, the party requesting or requiring the method shall bear the burden of proving by preponderance of the evidence in any administrative or judicial proceeding that the methods set forth in this section or the commissioner’s regulations do not fairly represent the extent of the taxpayer’s business activity in this state and that the proposed method more fairly represents that activity than any other reasonable method available. The alternative apportionment authority specified in this subparagraph (D) is intended to be invoked only in limited and unique, nonrecurring circumstances where the standard apportionment provisions contained in the statutes and regulations produce unanticipated results that do not fairly represent the extent of the taxpayer’s business activity in this state.

The commissioner shall be prohibited from assessing any penalties related to a deficiency arising from requiring the use of an alternative apportionment method under subparagraph (B) of this paragraph unless the commissioner shall establish by preponderance of the evidence that the taxpayer’s method was without reasonable basis or was not in accordance with existing statutes or regulations.

Nonbusiness income. Rents and royalties from real or tangible personal property, capital gains, interest, dividends, or patent or copyright royalties, to the extent that they constitute nonbusiness income, shall be allocated as follows:

Net rents and royalties from real property are allocable to the state in which the property is located.

Net rents and royalties from tangible personal property are allocable to the state in which the property is used, or to this state in their entirety if the corporation’s commercial domicile is in this state and the corporation is not organized under the laws of or taxable in the state in which the property is utilized.

Capital gains and losses from sales of real property are allocable to the state in which the property is located.

Capital gains and losses from sales of tangible personal property are allocable to the state in which the property is located, or to this state if the corporation’s commercial domicile is in this state and the corporation is not taxable in the state in which the property had a situs.

Capital gains and losses from sales of intangible personal property are allocable to the state of the corporation’s commercial domicile.

Interest and dividends are allocable to the state of the corporation’s commercial domicile.

Patent and copyright royalties are allocable to the state in which the patent or copyright is utilized by the payer, or to this state if and to the extent that the patent or copyright is utilized by the payer in a state in which the corporation is not taxable and the corporation’s commercial domicile is in this state.

Any other nonbusiness income shall be allocated as prescribed by the commissioner.

All expenses connected with earning nonbusiness income, such as interest, taxes, general and administrative expenses and such other expenses relating to the production of nonbusiness income, shall be deducted from gross nonbusiness income. Nonbusiness interest expense shall be computed by using the ratio of nonbusiness assets to total assets applied to total interest expense.

Foreign lenders.

In the case of any foreign lender, (corporation, association, organization, individual, partnership, trusts or estates), other than: (A) a foreign insurance company subject to certification by the Commissioner of Insurance, as provided by Section 83-21-1 et seq.; or (B) a foreign lender qualified under the general laws of this state to do business herein; or (C) a foreign lender which maintains an office or place of business within this state; or (D) lenders that sold properties in this state and financed such sale and reported on the installment method, interest income received or accrued on or after January 1, 1977, from loans secured by real estate or from lending on the security of real estate located within this state shall be excluded from Mississippi gross income and exempt from the Mississippi income tax levy and the reporting requirements.

In the case of any foreign lender exempted in paragraph (1) of this subsection, interest income received on any loan finalized or consummated after January 1, 1977, shall be excluded from Mississippi gross income and the net profits derived therefrom shall be exempt from the Mississippi income tax levy for the life of such loan.

Insurance companies.Insurance companies, other than life insurance companies, deriving premium income from within and without the state, may determine their Mississippi net income from underwriting by apportioning to this state a part of their total net underwriting income by such processes or formulas of general apportionment as are prescribed by the commissioner; provided that a company adopting this method of reporting for any year must adhere to said method of reporting for subsequent years, unless permission is granted by the commissioner to change to a different method of reporting; and provided that all affiliated companies of the same group shall use the same method of reporting.

Bond requirements.Any individual or corporation subject to the tax imposed by this article, engaged in the business of performing contracts which may require the payment of net income taxes, may be required by the commissioner, before entering into the performance of any contract or contracts the consideration of which is more than Ten Thousand Dollars ($10,000.00), to execute and file a good and valid bond with a surety company authorized to do business in this state, or with sufficient sureties to be approved by the commissioner, conditioned that all taxes which may accrue to the State of Mississippi will be paid when due. Provided, however, that such bond shall not exceed five percent (5%) of the total contracts entered into during the taxable period, and, provided further, that any taxpayer, in lieu of furnishing such bond, may pay the maximum sum required herein as advance payment of taxes due on the net income realized from any contract or contracts performed or completed in this state.

HISTORY: Codes, 1942, § 9220-12; Laws, 1934, ch. 120; Laws, 1936, ch. 151; Laws, 1952, ch. 402, § 11; Laws, 1958, ch. 554, § 3; Laws, 1977, ch. 500, § 1; Laws, 1978, ch. 475, § 3; Laws, 1981, ch. 435, § 1; Laws, 1989, ch. 485, § 30; Laws, 1996, ch. 441, § 69; Laws, 2001, ch. 586, § 4; Laws, 2014, ch. 469, § 2; Laws, 2014, ch. 476, § 1, eff from and after Jan. 1, 2015; Laws, 2019, ch. 344, § 2, eff from and after January 1, 2019.

Joint Legislative Committee Note —

Section 2 of ch. 469, Laws of 2014, effective from and after January 1, 2014 (approved March 31, 2014), amended this section. Section 1 of ch. 476, Laws of 2014, effective from and after January 1, 2015 (approved April 10, 2014), also amended this section. As set out above, this section reflects the language of Section 2 of ch. 469, Laws of 2014, effective until January 1, 2015, and effective from and after January 1, 2015, the section reflects the language of Section 1 of ch. 476, Laws of 2014, which contains language that specifically provides that it supersedes §27-7-23 as amended by Chapter 469, Laws of 2014.

Editor’s Notes —

Laws of 2001, ch. 586, §§ 8, 9, effective January 1, 2001, provide as follows:

“SECTION 8. This act shall apply to taxable years beginning on or after January 1, 2001.

“SECTION 9. No rules or regulations shall be promulgated or enforced pursuant to this act unless such rules or regulations apply equally to each taxpayer affected by this act.”

Laws of 2014, ch. 476, § 18, effective January 1, 2015, provides:

“SECTION 18. Except for the reductions in the rate of interest as set out in Sections 4, 5, 6, 7, 8, 9, 10 and 14 which also contain the effective date of such rate of interest changes, nothing in Sections 1 through 14 of this act shall affect or defeat any refund claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the laws of this state before the date on which this act becomes effective, whether such refund claims, assessments, appeals, suits or actions have been begun or filed before the date on which this act becomes effective or are begun or filed thereafter; and the statutes contained in these sections as in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of any refund claim, assessment, appeal, suit, right or cause of action for taxes paid, due or accrued under the laws of this state before the date on which this act goes into effect, for the collection and enrollment of liens for any taxes due or accrued before the date on which this act goes into effect and for the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws prior to the date on which this act becomes effective.”

Sections 1 through 14 of Chapter 476, Laws of 2014, amended the following sections: Sections 27-7-23, 27-7-24, 27-7-37, 27-7-51, 27-7-53, 27-7-315, 27-7-327, 27-7-345, 27-13-23, 27-13-25, 27-65-31, 27-65-35, 27-65-37 and 27-65-39. For a complete listing of Code sections affected by Chapter 476, Laws of 2014, see Table B, Allocation of Acts, in the Statutory Tables Volume.

Amendment Notes —

The first 2014 amendment (ch. 469), effective January 1, 2014, in (b)(3), substituted “was a resident of Mississippi ” for “were a resident of Mississippi”; and in (c)(2)(A), substituted a comma for “and” following “27-7-24.5” and inserted “and 27-7-24.8.”

The second 2014 amendment (ch. 476), effective January 1, 2015, added (c)(2)(B) through (c)(2)(D); substituted “was a resident of Mississippi” for “were a resident of Mississippi” in (b)(3); inserted the (c)(2)(A) designator and, in the first sentence thereof, inserted “and 27-7-24.8” preceding “Mississippi Code of 1972” near the beginning, and “regulations enacted by” near the end.

Cross References —

Combined tax returns of multistate corporations, see §27-7-37.

Definition of “income attributable to the state” for purposes of income tax on S corporations, see §27-8-3.

Regulation of foreign insurance companies, see §83-21-1 et seq.

RESEARCH REFERENCES

ALR.

Comment Note.–Validity, under Federal Constitution, of state tax on, or measured by, income of foreign corporation. 67 A.L.R.2d 1322.

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation §§ 476-483 (income of nonresidents and foreign corporations).

CJS.

85 C.J.S., Taxation §§ 1979-1988, 1998-2004, 2042-2050.

JUDICIAL DECISIONS

1. Validity.

2. Construction and application.

jdufl

3. In general.

4. Particular items of income.

1. Validity.

This section is not an unconstitutional delegation of legislative authority to an administrative agency. Columbia Gulf Transmission Co. v. Barr, 194 So. 2d 890, 1967 Miss. LEXIS 1424 (Miss. 1967).

A legislative delegation to the tax commission of the duty to determine the portion of taxable income of a given person or corporation which should be allocated to sources within the state is a delegation of a fact-finding duty, and where the legislature provided the standard to be followed in evaluating the taxpayer’s earned income in Mississippi, as distinguished from its earned income from other sources, such delegation is not unconstitutional. Columbia Gulf Transmission Co. v. Barr, 194 So. 2d 890, 1967 Miss. LEXIS 1424 (Miss. 1967).

2. Construction and application.

Franchise tax imposed by the Mississippi State Tax Commission was proper where, pursuant to Miss. Code Ann. §27-7-23(c)(3)(A)(ii), Mississippi could tax sales as it did not violate the commerce clause; the tax had a sufficient nexus with the state, was fairly apportioned, did not discriminate against interstate commerce, and was fairly related to services provided by Mississippi. Miss. State Tax Comm'n v. Murphy Oil USA, Inc., 933 So. 2d 285, 2006 Miss. LEXIS 320 (Miss. 2006).

A foreign corporation qualified to conduct insurance business in Mississippi was subject to state income tax upon the interest from its mortgage loan investments secured by real property within Mississippi where the recorded deeds of trust securing the investments were evidence of ownership and where the history of §27-7-23 evidenced a legislative intent to require only “evidence of ownership” rather than a “business situs” as a condition for the taxation of intangibles. Brady v. John Hancock Mut. Life Ins. Co., 342 So. 2d 295, 1977 Miss. LEXIS 2304 (Miss. 1977).

The losses which actually resulted from a foreign gas transmission corporation’s activities in exploring for and producing natural gas outside of Mississippi could not be used as deductions in computing its unitary income for Mississippi tax purposes. Tenneco, Inc. v. Barr, 224 So. 2d 208, 1969 Miss. LEXIS 1291 (Miss. 1969).

The ownership and operation by a foreign corporation of a gas transmission pipeline located partly within and partly without the State of Mississippi is a unitary activity falling within paragraph (1)(c) of this section. Tenneco, Inc. v. Barr, 224 So. 2d 208, 1969 Miss. LEXIS 1291 (Miss. 1969).

The production, through ownership of other companies, of agricultural, chemical, and paper products, and engaging in other phases of the oil and gas industry, by a foreign gas pipeline corporation were non-unitary activities for the purposes of this section. Tenneco, Inc. v. Barr, 224 So. 2d 208, 1969 Miss. LEXIS 1291 (Miss. 1969).

Where borrowed funds were used in both unitary and non-unitary activities of a foreign corporation and could not be accurately or directly allocated in any certain amount to either in a specific or realistic sense, it became necessary to utilize a formula to make an equitable apportionment of the interest expense between the two for the purpose of determining the corporation’s income tax due the State of Mississippi. Tenneco, Inc. v. Barr, 224 So. 2d 208, 1969 Miss. LEXIS 1291 (Miss. 1969).

The interest cost of borrowed funds definitely shown to have been used exclusively in one or more of a foreign corporation’s non-unitary businesses would not be deductible from unitary gross income for Mississippi income tax purposes. Tenneco, Inc. v. Barr, 224 So. 2d 208, 1969 Miss. LEXIS 1291 (Miss. 1969).

The burden of proof is upon the taxpayer to show that a formula and its application are unfair, and that an excessive portion of its net income is thereby allocated to a given state. Columbia Gulf Transmission Co. v. Barr, 194 So. 2d 890, 1967 Miss. LEXIS 1424 (Miss. 1967).

In the formula prescribed by the tax commissioner pursuant to this section, for ascertaining the proportion of the income of a manufacturing corporation having plants in Mississippi and in other states which is taxable in Mississippi, a factor which is the ratio between manufacturing assets in Mississippi as defined in the regulation to total manufacturing assets, does not permit the use of total capital assets in computing the tax liability, but only the use of the value of tangible property actually used in manufacturing. This does not result in taxation of assets outside Mississippi. Reliance Mfg. Co. v. Barr, 245 Miss. 86, 146 So. 2d 569, 1962 Miss. LEXIS 535 (Miss. 1962).

A foreign corporation which had entered the state and employed men who repaired and replaced parts of its machines, failed to show that the formula of apportionment of income used by the tax commission resulted in extra-territorial values being taxed. Stapling Machines Co. v. Monaghan, 232 Miss. 484, 99 So. 2d 649, 1958 Miss. LEXIS 297, 1958 Miss. LEXIS 298 (Miss. 1958).

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3. In general.

Neither Code 1942, § 9231 nor Code 1942, § 9222 imposing a tax on the net income of a foreign corporation attributable to its activities and ownership of property in Mississippi, although such property was used exclusively in the furtherance of the corporation’s interstate business, violated the commerce clause of the federal constitution. State Tax Com. v. Memphis Natural Gas Co., 197 Miss. 583, 19 So. 2d 477, 1944 Miss. LEXIS 325 (Miss. 1944).

Code 1942, § 9231 and Code 1942, § 9222 imposed a tax on the net income of a foreign corporation attributable to its activities and ownership of property in Mississippi, although such property was used exclusively in the furtherance of the corporation’s interstate business. State Tax Com. v. Memphis Natural Gas Co., 197 Miss. 583, 19 So. 2d 477, 1944 Miss. LEXIS 325 (Miss. 1944).

There is no inconsistency in exacting a license tax for the privilege of doing business in this state and restricting an income tax to business actually done in the state. Lincoln Nat'l Life Ins. Co. v. State Tax Com., 196 Miss. 82, 16 So. 2d 369, 1944 Miss. LEXIS 170 (Miss. 1944), cert. denied, 326 U.S. 763, 66 S. Ct. 145, 90 L. Ed. 460, 1945 U.S. LEXIS 1567 (U.S. 1945).

It would not be permissible to tax that part of a foreign corporation’s income which was earned outside of the state. Mississippi Cottonseed Products Co. v. Stone, 184 Miss. 409, 184 So. 428, 1938 Miss. LEXIS 310 (Miss. 1938), cert. denied, 306 U.S. 656, 59 S. Ct. 774, 83 L. Ed. 1054, 1939 U.S. LEXIS 702 (U.S. 1939).

The purpose of the Act was to tax income earned within the state by both domestic and foreign corporations, and to exempt income earned without the state, where a plant or place of business was maintained in the foreign state, and the income derived therefrom would not be subject to taxation, or was exempt therefrom. Mississippi Cottonseed Products Co. v. Stone, 184 Miss. 409, 184 So. 428, 1938 Miss. LEXIS 310 (Miss. 1938), cert. denied, 306 U.S. 656, 59 S. Ct. 774, 83 L. Ed. 1054, 1939 U.S. LEXIS 702 (U.S. 1939).

Foreign railroad company, engaged in both interstate and intrastate commerce within state, was not liable for income tax before passage of laws 1924 ch. 132. Miller v. Illinois C. R. Co., 146 Miss. 422, 111 So. 558, 1927 Miss. LEXIS 191 (Miss. 1927).

4. Particular items of income.

Neither Code 1942, § 9231 nor Code 1942, § 9222 imposing a tax on the net income derived from the sale by foreign corporation of natural gas at wholesale to a nonresident corporation doing business in Mississippi, delivered at various points in Mississippi along such foreign corporation’s main pipeline extending from gas field in Louisiana, through Arkansas and Mississippi, and terminating at Memphis, Tennessee, contravenes the commerce clause of the federal constitution. State Tax Com. v. Memphis Natural Gas Co., 197 Miss. 583, 19 So. 2d 477, 1944 Miss. LEXIS 325 (Miss. 1944).

The state has no jurisdiction to exact income tax on premiums received from contracts of reinsurance issued by nonresident reinsurer, licensed to do business in this state, to foreign licensed insurance companies, completed wholly without the state, notwithstanding that original insurance contracts were written in Mississippi, since reinsurer was not doing business in this state in issuing such reinsurance contracts. Lincoln Nat'l Life Ins. Co. v. State Tax Com., 196 Miss. 82, 16 So. 2d 369, 1944 Miss. LEXIS 170 (Miss. 1944), cert. denied, 326 U.S. 763, 66 S. Ct. 145, 90 L. Ed. 460, 1945 U.S. LEXIS 1567 (U.S. 1945).

The state has jurisdiction to exact income tax upon premiums received under reinsurance contracts issued to domestic companies by nonresident insurance company, licensed and authorized to do business in this state. Lincoln Nat'l Life Ins. Co. v. State Tax Com., 196 Miss. 82, 16 So. 2d 369, 1944 Miss. LEXIS 170 (Miss. 1944), cert. denied, 326 U.S. 763, 66 S. Ct. 145, 90 L. Ed. 460, 1945 U.S. LEXIS 1567 (U.S. 1945).

As regards liability of nonresident insurance company, licensed to do business in state, for tax on premiums received from reinsurance contracts issued to foreign licensed companies, the test is whether reinsurer was thereby doing business in Mississippi and not whether it was procuring business from one which had done such business. Lincoln Nat'l Life Ins. Co. v. State Tax Com., 196 Miss. 82, 16 So. 2d 369, 1944 Miss. LEXIS 170 (Miss. 1944), cert. denied, 326 U.S. 763, 66 S. Ct. 145, 90 L. Ed. 460, 1945 U.S. LEXIS 1567 (U.S. 1945).

Interest on loans by a foreign corporation doing business in Mississippi was not exempt under Code 1942, § 9231, it being manifest that it was the purpose of the legislature to place domestic and foreign corporations upon the same basis and that the word “by” in clause with respect to “income from any loan by non-residents or foreign corporations” should be omitted and the word “to” substituted in arriving at the real intention of the legislature. Mississippi Cottonseed Products Co. v. Stone, 184 Miss. 409, 184 So. 428, 1938 Miss. LEXIS 310 (Miss. 1938), cert. denied, 306 U.S. 656, 59 S. Ct. 774, 83 L. Ed. 1054, 1939 U.S. LEXIS 702 (U.S. 1939).

§ 27-7-24. Allocation and apportionment of income of financial institution with taxable activities within and without state.

  1. Except as otherwise specifically provided, a financial institution whose business activity is taxable both within and without this state shall allocate and apportion its net income as provided in Sections 27-7-24, 27-7-24.1, 27-7-24.3, 27-7-24.5 and 27-7-24.7, Mississippi Code of 1972. All items of nonbusiness income (income which is not includable in the apportionable income tax base) shall be allocated pursuant to the provisions of Section 27-7-23, Mississippi Code of 1972. A financial institution organized under the laws of a foreign country, the Commonwealth of Puerto Rico, or a territory or possession of the United States whose effectively connected income, as defined under the federal Internal Revenue Code, as in effect January 1, 1996, is taxable both within this state and within another state, other than the state in which it is organized, shall allocate and apportion its net income as provided in Sections 27-7-24, 27-7-24.1, 27-7-24.3, 27-7-24.5 and 27-7-24.7, Mississippi Code of 1972.
  2. All business income (income which is includable in the apportionable income tax base) shall be apportioned to this state by multiplying such income by the apportionment percentage. The apportionment percentage is determined by adding the taxpayer’s receipts factor (as described in Section 27-7-24.3), property factor (as described in Section 27-7-24.5), and payroll factor (as described in Section 27-7-24.7) together and dividing the sum by three (3). If one (1) of the factors is missing, the two (2) remaining factors are added and the sum is divided by two (2). If two (2) of the factors are missing, the remaining factor is the apportionment percentage. A factor is missing if both its numerator and denominator are zero (0), but is not missing merely because its numerator is zero (0).
  3. Each factor shall be computed according to the method of accounting (cash or accrual basis) used by the taxpayer for the taxable year.
  4. If the allocation and apportionment provisions of Sections 27-7-24, 27-7-24.1, 27-7-24.3, 27-7-24.5 and 27-7-24.7 do not fairly represent the extent of the taxpayer’s business activity in this state, the taxpayer may petition for or the commissioner may require, in respect to all or any part of the taxpayer’s business activity, if reasonable:
    1. Separate accounting;
    2. The exclusion of any one or more of the factors;
    3. The inclusion of one or more additional factors which will fairly represent the taxpayer’s business activity in this state; or
    4. The employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer’s income.

      In any instance in which a taxpayer requests or the commissioner requires the use of any of the alternative apportionment methods in this subsection, the party requesting or requiring the method shall bear the burden of proving by preponderance of the evidence in any administrative or judicial proceeding that the methods set forth in Sections 27-7-24, 27-7-24.1, 27-7-24.3, 27-7-24.5 and 27-7-24.7 do not fairly represent the extent of the taxpayer’s business activity in this state and that the proposed method more fairly represents that activity than any other reasonable method available. The alternative apportionment authority specified in this subsection is intended to be invoked only in limited and unique, nonrecurring circumstances where the standard apportionment provisions contained in the statutes and regulations produce unanticipated results that do not fairly represent the extent of the taxpayer’s business activity in this state.

  5. The commissioner shall be prohibited from assessing any penalties related to a deficiency arising from requiring the use of an alternative apportionment method under subsection (4) of this section unless the commissioner shall establish by preponderance of the evidence that the taxpayer’s method was without reasonable basis or was not in accordance with existing statutes or regulations.

HISTORY: Laws, 1996, ch. 441, § 62; Laws, 2014, ch. 476, § 2, eff from and after January 1, 2015.

Editor’s Notes —

Laws of 2014, ch. 476, § 18, effective January 1, 2015, provides:

“SECTION 18. Except for the reductions in the rate of interest as set out in Sections 4, 5, 6, 7, 8, 9, 10 and 14 which also contain the effective date of such rate of interest changes, nothing in Sections 1 through 14 of this act shall affect or defeat any refund claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the laws of this state before the date on which this act becomes effective, whether such refund claims, assessments, appeals, suits or actions have been begun or filed before the date on which this act becomes effective or are begun or filed thereafter; and the statutes contained in these sections as in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of any refund claim, assessment, appeal, suit, right or cause of action for taxes paid, due or accrued under the laws of this state before the date on which this act goes into effect, for the collection and enrollment of liens for any taxes due or accrued before the date on which this act goes into effect and for the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws prior to the date on which this act becomes effective.”

Sections 1 through 14 of Chapter 476, Laws of 2014, amended the following sections: Sections 27-7-23, 27-7-24, 27-7-37, 27-7-51, 27-7-53, 27-7-315, 27-7-327, 27-7-345, 27-13-23, 27-13-25, 27-65-31, 27-65-35, 27-65-37 and 27-65-39. For a complete listing of Code sections affected by Chapter 476, Laws of 2014, see Table B, Allocation of Acts, in the Statutory Tables Volume.

Amendment Notes —

The 2014 amendment (ch. 476), effective January 1, 2015, added (5) and an undesignated paragraph in (4)(d).

Federal Aspects—

Federal Internal Revenue Code, see 26 USCS § 1 et seq.

RESEARCH REFERENCES

Am. Jur.

74 Am. Jur. 2d, Taxpayers Actions §§ 1-86.

CJS.

9 C.J.S., Banks §§ 197, 607.

§ 27-7-24.1. Allocation and apportionment of income of financial institution with taxable activities within and without state; definitions.

As used in Sections 27-7-24, 27-7-24.1, 27-7-24.3, 27-7-24.5 and 27-7-24.7, unless the context otherwise requires:

“Billing address” means the location indicated in the books and records of the taxpayer on the first day of the taxable year (or on such later date in the taxable year when the customer relationship began) as the address where any notice, statement and/or bill relating to a customer’s account is mailed.

“Borrower or credit card holder located in this state” means:

A borrower, other than a credit card holder, that is engaged in a trade or business which maintains its commercial domicile in this state, or

A borrower that is not engaged in a trade or business or a credit card holder whose billing address is in this state.

“Commercial domicile” means:

The headquarters of the trade or business, that is, the place from which the trade or business is principally managed and directed; or

If a taxpayer is organized under the laws of a foreign country, or of the Commonwealth of Puerto Rico, or any territory or possession of the United States, such taxpayer’s commercial domicile shall be deemed for the purposes of Sections 27-7-24, 27-7-24.1, 27-7-24.3, 27-7-24.5 and 27-7-24.7 to be the state of the United States or the District of Columbia from which such taxpayer’s trade or business in the United States is principally managed and directed. It shall be presumed, subject to rebuttal, that the location from which the taxpayer’s trade or business is principally managed and directed is the state of the United States or the District of Columbia to which the greatest number of employees are regularly connected or out of which they are working, irrespective of where the services of such employees are performed, as of the last day of the taxable year.

“Compensation” means wages, salaries, commissions and any other form of remuneration paid to employees for personal services that are included in such employee’s gross income under the federal Internal Revenue Code, as in effect January 1, 1996. In the case of employees not subject to the federal Internal Revenue Code, as in effect January 1, 1996, e.g., those employed in foreign countries, the determination of whether such payments would constitute gross income to such employees under the federal Internal Revenue Code, as in effect January 1, 1996, shall be made as though such employees were subject to the federal Internal Revenue Code, as in effect January 1, 1996.

“Credit card” means credit, travel or entertainment card.

“Credit card issuer’s reimbursement fee” means the fee a taxpayer receives from a merchant’s bank because one of the persons to whom the taxpayer has issued a credit card has charged merchandise or services to the credit card.

“Employee” means, with respect to a particular taxpayer, any individual who, under the usual common-law rules applicable in determining the employer-employee relationship, has the status of an employee of that taxpayer.

“Financial institution” means:

Any corporation or other business entity registered under state law as a bank holding company or registered under the Federal Bank Holding Company Act of 1956, as amended and in effect January 1, 1996, or registered as a savings and loan holding company under the Federal National Housing Act, as amended and in effect January 1, 1996;

A national bank organized and existing as a national bank association pursuant to the provisions of the National Bank Act, 12 USCS Section 21 et seq., as in effect January 1, 1996;

A savings association or federal savings bank as defined in the Federal Deposit Insurance Act, 12 USCS Section 1813(b)(1), as in effect January 1, 1996;

Any bank or thrift institution incorporated or organized under the laws of any state;

Any corporation organized under the provisions of 12 USCS Sections 611 to 631, as in effect January 1, 1996;

Any agency or branch of a foreign depository as defined in 12 USCS Section 3101, as in effect January 1, 1996;

A production credit association organized under the Federal Farm Credit Act of 1933, as in effect January 1, 1996, all of whose stock held by the Federal Production Credit Corporation has been retired;

Any corporation whose voting stock is more than fifty percent (50%) owned, directly or indirectly, by any person or business entity described in subparagraphs (i) through (vii) above other than an insurance company taxable under Section 27-15-81 et seq.

A corporation or other business entity that derives more than fifty percent (50%) of its total gross income for financial accounting purposes from finance leases. For purposes of this subparagraph (ix), a “finance lease” shall mean any lease transaction which is the functional equivalent of an extension of credit and that transfers substantially all of the benefits and risks incident to the ownership of property. The phrase shall include any “direct financing lease” or “leverage lease” that meets the criteria of Financial Accounting Standards Board Statement No. 13, “Accounting for Leases”, as in effect January 1, 1996, or any other lease that is accounted for as a financing by a lessor under generally accepted accounting principles.

For the classification provided in this subparagraph (ix) to apply,

A. The average of the gross income in the current tax year and immediately preceding two tax years must satisfy the more than fifty percent (50%) requirement; and

B. Gross income from incidental or occasional transactions shall be disregarded; or,

Any other person or business entity which derives more than fifty percent (50%) of its gross income from activities that a person described in subparagraphs (ii) through (vii) and (ix) above is authorized to transact. For the purpose of this subparagraph (x), the computation of gross income shall not include income from nonrecurring, extraordinary items.

The commissioner is authorized to exclude any person from the application of subparagraph (x) upon such person proving, by clear and convincing evidence, that the income-producing activity of such person is not in substantial competition with those persons described in subparagraphs (ii) through (vii) and (ix) above.

“Gross rents” means the actual sum of money or other consideration payable for the use or possession of property. “Gross rents” shall include, but not be limited to:

Any amount payable for the use or possession of real property or tangible property whether designated as a fixed sum of money or as a percentage of receipts, profits or otherwise,

Any amount payable as additional rent or in lieu of rent, such as interest, taxes, insurance, repairs or any other amount required to be paid by the terms of a lease or other arrangement, and

A proportionate part of the cost of any improvement to real property made by or on behalf of the taxpayer which reverts to the owner or lessor upon termination of a lease or other arrangement. The amount to be included in gross rents is the amount of amortization or depreciation allowed in computing the taxable income base for the taxable year. However, where a building is erected on leased land by or on behalf of the taxpayer, the value of the land is determined by multiplying the gross rent by eight (8) and the value of the building is determined in the same manner as if owned by the taxpayer.

The following are not included in the term “gross rents”:

A. Reasonable amounts payable as separate charges for water and electric service furnished by the lessor;

B. Reasonable amounts payable as service charges for janitorial services furnished by the lessor;

C. Reasonable amounts payable for storage, provided such amounts are payable for space not designated and not under the control of the taxpayer; and

D. That portion of any rental payment which is applicable to the space subleased from the taxpayer and not used by it.

“Loan” means any extension of credit resulting from direct negotiations between the taxpayer and its customer, and/or the purchase, in whole or in part, of such extension of credit from another. Loans include participations, syndications, and leases treated as loans for federal income tax purposes, under the federal Internal Revenue Code, as in effect January 1, 1996. Loans shall not include: properties treated as loans under Section 595 of the federal Internal Revenue Code, as in effect January 1, 1996; futures or forward contracts; options; notional principal contracts such as swaps; credit card receivables, including purchased credit card relationships; non-interest bearing balances due from depository institutions; cash items in the process of collection; federal funds sold; securities purchased under agreements to resell; assets held in a trading account; securities; interests in a REMIC, as defined by the federal Internal Revenue Code, as in effect January 1, 1996, or other mortgage-backed or asset-backed security; and other similar items.

“Loan secured by real property” means that fifty percent (50%) or more of the aggregate value of the collateral used to secure a loan or other obligation, when valued at fair market value as of the time the original loan or obligation was incurred, was real property.

“Merchant discount” means the fee (or negotiated discount) charged to a merchant by the taxpayer for the privilege of participating in a program whereby a credit card is accepted in payment for merchandise or services sold to the card holder.

“Participation” means an extension of credit in which an undivided ownership interest is held on a pro rata basis in a single loan or pool of loans and related collateral. In a loan participation, the credit originator initially makes the loan and then subsequently resells all or a portion of it to other lenders. The participation may or may not be known to the borrower.

“Person” means an individual, estate, trust, partnership, limited liability company, corporation and any other business entity.

“Principal base of operations” with respect to transportation property means the place of more or less permanent nature from which said property is regularly directed or controlled. With respect to an employee, the principal base of operations means the place of more or less permanent nature from which the employee regularly (i) starts his or her work and to which he or she customarily returns in order to receive instructions from his or her employer, or (ii) communicates with his or her customers or other persons, or (iii) performs any other functions necessary to the exercise of his or her trade or profession at some other point or points.

“Real property owned” and “tangible personal property owned” mean real and tangible personal property, respectively, (i) on which the taxpayer may claim depreciation for federal income tax purposes, pursuant to the Internal Revenue Code, as in effect January 1, 1996, or (ii) property to which the taxpayer holds legal title and on which no other person may claim depreciation for federal income tax purposes, pursuant to the Internal Revenue Code, as in effect January 1, 1996, (or could claim depreciation if subject to federal income tax, pursuant to the Internal Revenue Code, as in effect January 1, 1996). Real and tangible personal property do not include coin, currency, or property acquired in lieu of or pursuant to a foreclosure.

“Regular place of business” means an office at which the taxpayer carries on its business in a regular and systematic manner and which is continuously maintained, occupied and used by employees of the taxpayer.

“State” means a state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States or any foreign country.

“Syndication” means an extension of credit in which two (2) or more persons fund and each person is at risk only up to a specified percentage of the total extension of credit or up to a specified dollar amount.

“Taxable” means either:

That a taxpayer is subject in another state to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business, a corporate stock tax (including a bank shares tax), a single business tax, or an earned surplus tax, or any tax which is imposed upon or measured by net income; or

That another state has jurisdiction to subject the taxpayer to any of such taxes regardless of whether, in fact, the state does or does not.

“Transportation property” means vehicles and vessels capable of moving under their own power, such as aircraft, trains, water vessels and motor vehicles, as well as any equipment or containers attached to such property, such as rolling stock, barges, trailers or the like.

HISTORY: Laws, 1996, ch. 441, § 63, eff from and after January 1, 1997.

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected a statutory reference in (h)(viii). The reference to “Section 25-15-81 et seq.” was changed to “Section 27-15-81 et seq.” The Joint Committee ratified this correction at its August 5, 2008, meeting.

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected statutory references in (h) by substituting “12 USCS Section 21 et seq.” for “12 U.S.C.S. Sections 21 et seq.” in (ii), “12 USCS Section 1813(b)(1)” for “12 U.S.C.S. Sections 1813(b)(1)” in (iii), and “12 USCS Section 3101” for “12 U.S.C. Sections 3101” in (vi). The Joint Committee ratified the corrections at its August 15, 2017, meeting.

Federal Aspects—

The Federal Farm Credit Act of 1933, referred to in this section, formerly appeared generally as 12 USCS § 1131 et seq. prior to its repeal by § 5.26(a) of the Farm Credit Act of 1971, Act Dec. 10, 1971, P.L. 92-181, 85 Stat. 624.

Federal National Housing Act, see 12 USCS § 1701 et seq.

Federal Bank Holding Company Act of 1956, see 12 USCS § 1841 et seq.

International Banking Act of 1978, see 12 USCS § 3101 et seq.

Federal Internal Revenue Code, see 26 USCS § 1 et seq.

Section 595 of Internal Revenue Code, see 26 USCS § 595.

Section 1286 of the Internal Revenue Code, see 26 USCS § 1286.

§ 27-7-24.3. Allocation and apportionment of income of financial institution with taxable activities within and without state; receipts factor.

  1. The receipts factor is a fraction, the numerator of which is the receipts of the taxpayer in this state during the taxable year and the denominator of which is the receipts of the taxpayer within and without this state during the taxable year. The method of calculating receipts for purposes of the denominator is the same as the method used in determining receipts for purposes of the numerator. The receipts factor shall include only those receipts described herein which constitute business income and are included in the computation of the apportionable income base for the taxable year.
  2. The numerator of the receipts factor includes receipts from the lease or rental of real property owned by the taxpayer if the property is located within this state on receipts from the sublease of real property if the property is located within this state.
    1. Except as described in paragraph (b) of this subsection, the numerator of the receipts factor includes receipts from the lease or rental of tangible personal property owned by the taxpayer if the property is located within this state when it is first placed in service by the lessee.
    2. Receipts from the lease or rental of transportation property owned by the taxpayer are included in the numerator of the receipts factor to the extent that the property is used in this state. The extent an aircraft will be deemed to be used in this state and the amount of the receipts that is to be included in the numerator of this state’s receipts factor is determined by multiplying all the receipts from the lease or rental of the aircraft by a fraction, the numerator of which is the number of landings of the aircraft in this state and the denominator of which is the total number of landings of the aircraft. If the extent of the use of any transportation property within the state cannot be determined, then the property will be deemed to be used wholly in the state in which the property has its principal base of operations. A motor vehicle will be deemed to be used wholly in the state in which it is registered.
    1. The numerator of the receipts factor includes interest and fees or penalties in the nature of interest from loans secured by real property if the property is located within this state. If the property is located both within this state and one or more other states, the receipts described in this subsection are included in the numerator of the receipts factor if more than fifty percent (50%) of the fair market value of the real property is located within this state. If more than fifty percent (50%) of the fair market value of the real property is not located within any one state, then the receipts described in this subsection shall be included in the numerator of the receipts factor if the borrower is located in this state.
    2. The determination of whether the real property securing a loan is located within this state shall be made as of the time the original agreement was made and any and all subsequent substitutions of collateral shall be disregarded.
  3. The numerator of the receipts factor includes interest and fees or penalties in the nature of interest from loans not secured by real property if the borrower is located in this state.
  4. The numerator of the receipts factor includes net gains from the sale of loans. Net gains from the sale of loans includes income recorded under coupon stripping rules of Section 1286 of the Internal Revenue Code, as in effect January 1, 1996.
    1. The amount of net gains (but not less than zero) from the sale of loans secured by real property included in the numerator is determined by multiplying such net gains by a fraction the numerator of which is the amount included in the numerator of the receipts factor pursuant to subsection (4) of this section and the denominator of which is the total amount of interest and fees or penalties in the nature of interest from loans secured by real property.
    2. The amount of net gains (but not less than zero) from the sale of loans not secured by real property included in the numerator is determined by multiplying such net gains by a fraction the numerator of which is the amount included in the numerator of the receipts factor pursuant to subsection (5) of this section and the denominator of which is the total amount of interest and fees or penalties in the nature of interest from loans not secured by real property.
  5. The numerator of the receipts factor includes interest and fees or penalties in the nature of interest from credit card receivables and receipts from fees charged to card holders, such as annual fees, if the billing address of the card holder is in this state.
  6. The numerator of the receipts factor includes net gains (but not less than zero) from the sale of credit card receivables multiplied by a fraction, the numerator of which is the amount included in the numerator of the receipts factor pursuant to subsection (7) of this section and the denominator of which is the taxpayer’s total amount of interest and fees or penalties in the nature of interest from credit card receivables and fees charged to card holders.
  7. The numerator of the receipts factor includes all credit card issuer’s reimbursement fees multiplied by a fraction, the numerator of which is the amount included in the numerator of the receipts factor pursuant to subsection (7) of this section and the denominator of which is the taxpayer’s total amount of interest and fees or penalties in the nature of interest from credit card receivables and fees charged to card holders.
  8. The numerator of the receipts factor includes receipts from merchant discount if the commercial domicile of the merchant is in this state. Such receipts shall be computed net of any cardholder charge backs, but shall not be reduced by any interchange transaction fees or by any issuer’s reimbursement fees paid to another for charges made by its card holders.
    1. (i) The numerator of the receipts factor includes loan servicing fees derived from loans secured by real property multiplied by a fraction the numerator of which is the amount included in the numerator of the receipts factor pursuant to subsection (4) of this section and the denominator of which is the total amount of interest and fees or penalties in the nature of interest from loans secured by real property.
      1. The numerator of the receipts factor includes loan servicing fees derived from loans not secured by real property multiplied by a fraction the numerator of which is the amount included in the numerator of the receipts factor pursuant to subsection (5) of this section and the denominator of which is the total amount of interest and fees or penalties in the nature of interest and fees or penalties in the nature of interest from loans not secured by real property.
    2. In circumstances in which the taxpayer receives loan servicing fees for servicing either the secured or the unsecured loans of another, the numerator of the receipts factor shall include such fees if the borrower is located in this state.
  9. The numerator of the receipts factor includes receipts from services not otherwise apportioned under this section if the service is performed in this state. If the service is performed both within and without this state, the numerator of the receipts factor includes receipts from services not otherwise apportioned under this section, if a greater proportion of the income producing activity is performed in this state based on cost of performance.
    1. Interest, dividends, net gains (but not less than zero) and other income from investment assets and activities and from trading assets and activities shall be included in the receipts factor. Investment assets and activities and trading assets and activities include but are not limited to: investment securities; trading account assets; federal funds; securities purchased and sold under agreements to resell or repurchase; options; future contracts; forward contracts; notional principal contracts such as swaps; equities; and foreign currency transactions. With respect to the investment and trading assets and activities described in subparagraphs (i) and (ii) of this paragraph (a), the receipts factor shall include the amounts described in such subparagraphs.
      1. The receipts factor shall include the amount by which interest from federal funds sold and securities purchased under resale agreements exceeds interest expenses on federal funds purchased and securities sold under repurchase agreements.
      2. The receipts factor shall include the amount by which interest, dividends, gains and other income from trading assets and activities, including but not limited to assets and activities in the matched book, in the arbitrage book, and foreign currency transactions, exceed amounts paid in lieu of interest, amounts paid in lieu of dividends, and losses from such assets and activities.
    2. The numerator of the receipts factor includes interest, dividends, net gains (but not less than zero) and other income from investment assets and activities and from trading assets and activities described in paragraph (a) of this subsection that are attributable to this state.
      1. The amount of interest, dividends, net gains (but not less than zero) and other income from investment assets and activities in the investment account to be attributed to this state and included in the numerator is determined by multiplying all such income from such assets and activities by a fraction, the numerator of which is average value of such assets which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the average value of all such assets.
      2. The amount of interest from federal funds sold and purchased and from securities purchased under resale agreements and securities sold under repurchase agreements attributable to this state and included in the numerator is determined by multiplying the amount described in subparagraph (i) of paragraph (a) of this subsection (13) from such funds and such securities by a fraction, the numerator of which is the average value of federal funds sold and securities purchased under agreements to resell which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the average value of all such funds and such securities.
      3. The amount of interest, dividends, gains and other income from trading assets and activities, including but not limited to assets and activities in the matched book, in the arbitrage book and foreign currency transactions, (but excluding amounts described in subparagraph (i) or (ii) of this paragraph), attributable to this state and included in the numerator is determined by multiplying the amount described in subparagraph (ii) of paragraph (a) of this subsection (13) by a fraction, the numerator of which is the average value of such trading assets which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the average value of all such assets.
      4. For purposes of this paragraph, average value shall be determined using the rules for determining the average value of tangible personal property set forth in subsections (3) and (4) of Section 27-7-24.5.
    3. In lieu of using the method set forth in paragraph (b) of this subsection (13), the taxpayer may elect, or the commissioner may require in order to fairly represent the business activity of the taxpayer in this state, the use of the method set forth in this paragraph (c).
      1. The amount of interest, dividends, net gains (but not less than zero) and other income from investment assets and activities in the investment account to be attributed to this state and included in the numerator is determined by multiplying all such income from such assets and activities by a fraction, the numerator of which is the gross income from such assets and activities which are properly assigned to a regular place of business of the taxpayer within the state and the denominator of which is the gross income from all such assets and activities.
      2. The amount of interest from federal funds sold and purchased and from securities purchased under resale agreements and securities sold under repurchase agreements attributable to this state and included in the numerator is determined by multiplying the amount described in subparagraph (i) of paragraph (a) of this subsection (13) from such funds and such securities by a fraction, the numerator of which is the gross income from such funds and such securities which are properly assigned to a regular place of business and the taxpayer within this state and the denominator of which is the gross income from all such funds and such securities.
      3. The amount of interest, dividends, gains and other income from trading assets and activities, including but not limited to assets and activities in the matched book, in the arbitrage book and foreign currency transactions, but not excluding amounts described in subparagraphs (i) or (ii) of this paragraph (c), attributable to this state and included in the numerator is determined by multiplying the amount described in subparagraph (ii) of paragraph (a) of this subsection (13) by a fraction, the numerator of which is the gross income from such trading assets and activities which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the gross income from all such assets and activities.
    4. If the taxpayer elects or is required by the commissioner to use the method set forth in paragraph (c) of this subsection (13), it shall use this method on all subsequent returns unless the taxpayer receives prior permission from the commissioner to use, or the commissioner requires a different method.
    5. The taxpayer shall have the burden of proving that an investment asset or activity or trading asset or activity was properly assigned to a regular place of business outside of this state by demonstrating that the day-to-day decisions regarding the assets or activity occurred at a regular place of business outside this state. Where the day-to-day decisions regarding an investment asset or activity or trading asset or activity occur at more than one (1) regular place of business and one (1) such regular place of business is in this state and one (1) such regular place of business outside this state, such asset or activity shall be considered to be located at the regular place of business of the taxpayer where the investment or trading policies or guidelines with respect to the asset or activity are established. Unless the taxpayer demonstrates to the contrary, such policies and guidelines shall be presumed to be established at the commercial domicile of the taxpayer.
  10. The numerator of the receipts factor includes all other receipts pursuant to the rules adopted by the commission.
  11. All receipts which would be assigned under this section to a state in which the taxpayer is not taxable shall be included in the numerator of the receipts factor, if the taxpayer’s commercial domicile is in this state.

HISTORY: Laws, 1996, ch. 441, § 64; Laws, 2001, ch. 586, § 5, eff from and after Jan. 1, 2001.

Editor’s Notes —

Laws of 2001, ch. 586, §§ 8, 9, effective January 1, 2001, provide as follows:

“SECTION 8. This act shall apply to taxable years beginning on or after January 1, 2001.

“SECTION 9. No rules or regulations shall be promulgated or enforced pursuant to this act unless such rules or regulations apply equally to each taxpayer affected by this act.”

Federal Aspects—

Federal Internal Revenue Code, see 26 USCS § 1 et seq.

Section 1286 of Internal Revenue Code, see 26 USCS § 1286.

RESEARCH REFERENCES

ALR.

State corporate income taxation of foreign dividends. 17 A.L.R.6th 623.

§ 27-7-24.5. Allocation and apportionment of income of financial institution with taxable activities within and without state; property factor.

  1. The property factor is a fraction, the numerator of which is the average value of real property and tangible personal property rented to the taxpayer that is located or used within this state during the taxable year, the average value of the taxpayer’s real and tangible personal property owned that is located or used within this state during the taxable year, and the average value of the taxpayer’s loans and credit card receivables that are located within this state during the taxable year, and the denominator of which is the average value of all such property located or used within and without this state during the taxable year.
  2. The property factor shall include only property the income or expenses of which are included (or would have been included if not fully depreciated or expensed, or depreciated or expensed to a nominal amount) in the computation of the apportionable income base for the taxable year.
    1. The value of real property and tangible personal property owned by the taxpayer is the original cost or other basis of such property for federal income tax purposes without regard to depletion, depreciation or amortization.
    2. Loans are valued at their outstanding principal balance without regard to any reserve for bad debts. If a loan is charged-off in whole or in part for federal income tax purposes, the portion of the loan charged off is not outstanding. A specifically allocated reserve established pursuant to regulatory or financial accounting guidelines which is treated as charged-off for federal income tax purposes shall be treated as charged-off for purposes of this section.
    3. Credit card receivables are valued at their outstanding principal balance, without regard to any reserve for bad debts. If a credit card receivable is charge-off in whole or in part for federal income tax purposes, the portion of the receivable charged-off is not outstanding.
  3. The average value of property owned by the taxpayer is computed on an annual basis by adding the value of the property on the first day of the taxable year and the value on the last day of the taxable year and dividing the sum by two (2). If averaging on this basis does not properly reflect average value, the commissioner may require averaging on a more frequent basis. The taxpayer may elect to average on a more frequent basis. When averaging on a more frequent basis is required by the commissioner or is elected by the taxpayer, the same method of valuation must be used consistently by the taxpayer with respect to property within and without this state and on all subsequent returns unless the taxpayer receives prior permission from the commissioner or the commissioner requires a different method of determining average value.
    1. The average value of real property and tangible personal property that the taxpayer has rented from another and which is not treated as property owned by the taxpayer for federal income tax purposes, shall be determined annually by multiplying the gross rents payable during the taxable year by eight (8).
    2. Where the use of the general method described in this subsection (5) results in inaccurate valuations of rented property, any other method which properly reflects the value may be adopted by the commissioner or by the taxpayer when approved in writing by the commissioner. Once approved, such other method of valuation must be used on all subsequent returns unless the taxpayer receives prior approval from the commissioner or the commissioner requires a different method of valuation.
    1. Except as described in paragraph (b) of this subsection (6), real property and tangible personal property owned by or rented to the taxpayer is considered to be located within this state if it is physically located, situated or used within this state.
    2. Transportation property is included in the numerator of the property factor to the extent that the property is used in this state. The extent an aircraft will be deemed to be used in this state and the amount of value that is to be included in the numerator of this state’s property factor is determined by multiplying the average value of the aircraft by a fraction, the numerator of which is the number of landings of the aircraft in this state and the denominator of which is the total number of landings of the aircraft everywhere. If the extent of the use of any transportation property within this state cannot be determined then the property will be deemed to be used wholly in the state in which the property has its principal base of operations. A motor vehicle will be deemed to be used wholly in the state in which it is registered.
    1. (i) A loan is considered to be located within this state if it is properly assigned to a regular place of business of the taxpayer within this state.

      A. The taxpayer has assigned, in the regular course of its business, such loan on its records to a regular place of business consistent with federal or state regulatory requirements;

      B. Such assignment on its records is based upon substantive contacts of the loan to such regular place of business; and

      C. The taxpayer uses said records reflecting assignment of loans for the filing of all state and local tax returns for which an assignment of loans to a regular place of business is required.

      1. A loan is properly assigned to the regular place of business with which it has preponderance of substantive contacts. A loan assigned by the taxpayer to a regular place of business without the state shall be presumed to have been properly assigned if:
      2. The presumption of proper assignment of a loan provided in subparagraph (ii) of paragraph (a) of this subsection (7) may be rebutted upon a showing by the commissioner, supported by a preponderance of the evidence, that the preponderance of substantive contacts regarding such loan did not occur at the regular place of business to which it was assigned on the taxpayer’s records. When such presumption has been rebutted, the loan shall then be located within this state if the taxpayer had a regular place of business within this state at the time the loan was made and the taxpayer fails to show, by a preponderance of the evidence, that the preponderance of substantive contacts regarding such loan did not occur within this state.
    2. In case of a loan which is assigned by the taxpayer to a place without this state which is not a regular place of business, it shall be presumed, subject to rebuttal by the taxpayer on a showing supported by the preponderance of evidence, that the preponderance of substantive contacts regarding the loan occurred within this state if, at the time the loan was made the taxpayer’s commercial domicile, as defined by subsection (c) of Section 27-7-24.1, was within this state.
    3. To determine the state in which the preponderance of substantive contacts relating to a loan have occurred, the facts and circumstances regarding the loan at issue shall be reviewed on a case-by-case basis and consideration shall be given to such activities as the solicitation, investigation, negotiation, approval and administration of the loan. The terms “solicitation”, “investigation”, “negotiation”, “approval” and “administration” are defined as follows:
      1. “Solicitation” is either active or passive. Active solicitation occurs when an employee of the taxpayer initiates the contact with the customer. Such activity is located at the regular place of business which the taxpayer’s employee is regularly connected with or working out of, regardless of where the services of such employee were actually performed. Passive solicitation occurs when the customer initiates the contact with the taxpayer. If the customer’s initial contact was not at a regular place of business of the taxpayer, the regular place of business, if any, where the passive solicitation occurred is determined by the facts in each case.
      2. “Investigation” is the procedure whereby employees of the taxpayer determine the credit-worthiness of the customer as well as the degree of risk involved in making a particular agreement. Such activity is located at the regular place of business which the taxpayer’s employees are regularly connected with or working out of, regardless of where the services of such employees were actually performed.
      3. “Negotiation” is the procedure whereby employees of the taxpayer and its customer determine the terms of the agreement, such as the amount, duration, interest rate, frequency of repayment, currency denomination and security required. Such activity is located at a regular place of business which the taxpayer’s employees are regularly connected with or working out of, regardless of where the services of such employees were actually performed.
      4. “Approval” is the procedure whereby employees or the board of directors of the taxpayer make the final determination whether to enter into the agreement. Such activity is located at the regular place of business which the taxpayer’s employees are regularly connected with or working out of, regardless of where the services of such employees were actually performed. If the board of directors makes the final determination, such activity is located at the commercial domicile of the taxpayer.
      5. “Administration” is the process of managing the account. This process includes bookkeeping, collecting the payments, corresponding with the customer, reporting to management regarding the status of the agreement and proceeding against the borrower or the security interest if the borrower is in default. Such activity is located at the regular place of business which oversees this activity.
  4. For purposes of determining the location of credit card receivables, credit card receivables shall be treated as loans and shall be subject to the provisions of subsection (7) of this section.
  5. A loan that has been properly assigned to a state shall, absent any change of material fact, remain assigned to said state for the length of the original term of the loan. Thereafter, said loan may be properly assigned to another state if said loan has a preponderance of substantive contact to regular place of business there.

HISTORY: Laws, 1996, ch. 441, § 65, eff from and after January 1, 1997.

§ 27-7-24.7. Allocation and apportionment of income of financial institution with taxable activities within and without state; payroll factor; compensation; employee services.

  1. The payroll factor is a fraction, the numerator of which is the total amount paid in this state during the taxable year by the taxpayer for compensation and the denominator of which is the total compensation paid both within and without this state during the taxable year. The payroll factor shall include only that compensation which is included in the computation of the apportionable income tax base for the taxable year.
  2. The compensation of any employee for services or activities which are connected with the production of nonbusiness income (income which is not includable in apportionable income base) and payments made to any independent contractor or any other person not properly classifiable as an employee shall be excluded from both the numerator and denominator of the factor.
  3. Compensation is paid in this state if any one of the following tests, applied consecutively, is met:
    1. The employee’s services are performed entirely within this state.
    2. The employee’s services are performed both within and without the state, but the service performed without the state is incidental to the employee’s service within the state. As used in this paragraph, the term “incidental” refers to any service which is temporary or transitory in nature, or which is rendered in connection with any isolated transaction.
    3. If the employee’s services are performed both within and without this state, the employee’s compensation will be attributed to this state:
      1. If the employee’s principal base of operations is within this state; or
      2. If there is no principal base of operations in any state in which some part of the services are performed, but the place from which the services are directed or controlled is in this state; or
      3. If the principal base of operations and the place from which the services are directed or controlled are not in any state in which some part of the service is performed but the employee’s resident is in this state.

HISTORY: Laws, 1996, ch. 441, § 66, eff from and after January 1, 1997.

§ 27-7-24.8. Allocation and apportionment of income of major medical or pharmaceutical supplier of Mississippi distribution facility with taxable activities within and without state.

  1. For purposes of the income tax imposed by this chapter, a major medical or pharmaceutical supplier of a Mississippi distribution facility whose business activity is taxable both within and without this state shall apportion its business income (income which is includable in the apportionable tax base) to this state by multiplying such income by an apportionment percentage determined in accordance with this section.
  2. The apportionment percentage of a major medical or pharmaceutical supplier of a Mississippi distribution facility shall be determined by:
    1. Adding together:
      1. A payroll factor, which shall be counted twice,
      2. A property factor, which shall be counted twice, and
      3. A sales factor, which shall be counted once; and
    2. Then dividing the sum of such factors by five (5).
  3. The payroll factor, property factor, and sales factor of a major medical or pharmaceutical supplier of a Mississippi distribution facility shall be calculated as follows:
    1. The payroll factor is a fraction, the numerator of which is the total amount paid to employees for services performed in this state for the taxable year and the denominator of which is the total amount paid both within and without this state during the taxable year;
    2. The property factor is a fraction, the numerator of which is the value of real property and tangible personal property rented to the taxpayer that is located or used within this state during the taxable year (valued at eight (8) times the annual rental rate) and the average value of the taxpayer’s real and tangible personal property owned that is located or used within this state during the taxable year and the denominator of which is the value of real property and tangible personal property rented to the taxpayer (valued at eight (8) times the annual rental rate) and the average value of the taxpayer’s real and tangible personal property owned that is located or used within and without this state during the taxable year; and
    3. The sales factor is a fraction, the numerator of which is the receipts of the taxpayer in this state during the taxable year and the denominator of which is the receipts of the taxpayer within and without this state during the taxable year.
  4. For purposes of this section:
    1. “Major medical” or “pharmaceutical supplier” means a company or group of affiliated companies (as defined in Section 27-7-37) who ship medical or pharmaceutical products to a Mississippi distribution facility.
    2. “Mississippi distribution facility” means and has the same definition as such term has in Section 27-13-13(2)(d).

HISTORY: Laws, 2014, ch. 469, § 1, eff from and after Jan. 1, 2014.

§ 27-7-25. Partnerships.

Individuals carrying on businesses in partnerships shall be liable for income tax only in their individual capacity, unless for federal purposes the partnership is taxable as a corporation. If so, then the partnership is also taxable as a corporation for state purposes and is subject to all of the corporate tax laws and regulations. The gross income of an individual partner shall be the gross income the partnership distributed on the same basis as net income or earnings may be distributed. If the preceding exception applies, then the partner will be treated as a shareholder in a corporation.

There shall be included in computing the net income of each partner his distributive share, whether distributed or not, of the net income of the partnership for the taxable year.

The net income of the partnership shall be computed in the same manner and on the same basis as provided for individuals, provided no personal exemption shall be granted and, provided further, that husband and wife partnerships shall not be recognized for the purpose of this article, unless it can be proven that husband and wife have each contributed capital out of their separate estates, and not by gift, from one to the other.

In the case of partnerships, each partner that would otherwise be required to include more than twelve (12) months of income in a single taxable year may elect to include such excess in income in one (1) year or ratably over a period of four (4) taxable years.

In the event the individual partners fail to report and pay the taxes imposed according to this section, then the partnership and the general partners shall be jointly and severally liable for said tax liability and shall be assessed accordingly. However, the partnership and/or general partner shall not be liable if the partnership withholds five percent (5%) of the net gain or profit of the partnership for the tax year and remits the same to the commissioner. Such amounts paid to the commissioner shall be deemed to be payments of estimated tax of the partners and shall be allocated pro rata to the partners’ taxpayer accounts. The commissioner may allow, or require, block or composite filing by a partnership, or withholding on a nonresident partner.

Magnetic media reporting may be required in a manner to be determined by the commissioner.

Partnership returns shall be filed in such manner and at such time as prescribed by law.

HISTORY: Codes, 1942, § 9220-13; Laws, 1934, ch. 120; Laws, 1952, ch. 402, § 12; Laws, 1958, ch. 554, § 4; Laws, 1985, ch. 521, § 3; Laws, 1987, ch. 438, § 1; Laws, 1988, ch. 391, § 2; Laws, 1989, ch. 485, § 4, eff from and after January 1, 1990.

RESEARCH REFERENCES

CJS.

85 C.J.S., Taxation §§ 1971-1973, 1981, 1982, 1984, 1989-1992, 2002, 2005, 2045, 2047, 2049, 2050.

§ 27-7-27. Estates and trusts.

  1. The tax imposed under the income tax laws of the State of Mississippi shall apply to the income of estates of any kind or property held in trust except:
    1. That a trust forming part of a pension plan, stock bonus plan, disability or death benefit plan or profit-sharing plan of an employer for the exclusive benefit of some or all of his or its employees, or their beneficiaries, to which contributions are made by such employer, or employees, or both, for the purpose of distributing to such employees, or their beneficiaries, the earnings and principal of the fund accumulated by the trust in accordance with such plan, shall not be taxable under the income tax laws of the State of Mississippi provided that the trust is irrevocable and no part of the trust corpus or income can be used for purposes other than for the exclusive benefit of employees, or their beneficiaries; but any amount actually distributed or made available to any distributee shall be taxable to him in the year in which so distributed or made available to the extent that it exceeds amounts paid in by him.
    2. That all trusts of real or personal property, or real and personal property combined, created under a retirement plan for which provision has been made under the laws of the United States of America exempting such trust from federal income tax, shall be exempt from income taxation by the State of Mississippi.
  2. Notwithstanding the provisions of subsection (1) of this section, a taxpayer shall include any Mississippi unrelated business taxable income in computing its taxable income under this chapter. As used in this subsection “Mississippi unrelated business taxable income” includes:
    1. “Unrelated business taxable income” as defined under the provisions of the Internal Revenue Code, as amended, and not otherwise inconsistent with other provisions of this chapter, and
    2. Any income attributable to an ownership interest in an S corporation.
  3. A trust required to include the activity of a disregarded entity for federal income tax purposes shall do likewise for the purpose of computing income for this state.
  4. Except as otherwise provided in this section, the gross and net income shall be determined in the same manner as is provided by law for any other taxpayer.

HISTORY: Codes, 1942, § 9220-14; Laws, 1934, ch. 120; Laws, 1952, ch. 402, § 13; Laws, 1956, ch. 209; Laws, 2002, ch. 478, § 1; Laws, 2008, ch. 433, § 1, eff from and after July 1, 2008.

Amendment Notes —

The 2008 amendment added (3), and redesignated former (3) as present (4).

OPINIONS OF THE ATTORNEY GENERAL

A constable may only receive a total of $35.00 in a single criminal case, regardless of the service made in that case. Aldridge, Mar. 31, 2005, A.G. Op. 05-0046.

RESEARCH REFERENCES

ALR.

Conflict of laws as to taxation of partnership property. 29 A.L.R.2d 312.

State tax on trust income as affected by foreign elements. 5 A.L.R.3d 606.

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 446 (deductions - charitable contributions - trusts).

CJS.

85 C.J.S., Taxation §§ 1993-1997.

§ 27-7-29. Organizations exempt from taxation; taxation of business income unrelated to tax exempt purposes of certain organizations.

Except as otherwise provided in subsection (b) of this section, all income received by the following organizations shall be exempt from taxation under this article:

  1. Fraternal beneficiary societies, orders or associations.
  2. Mutual savings banks, domestic or foreign when organized and operated on a nonprofit basis and for public purposes; and farm loan associations when organized and operated on a nonprofit basis and for public purposes.
  3. Cemetery corporations; religious, charitable, educational or scientific associations or institutions, including any community chest, funds or foundations, organized and operated exclusively for religious, charitable, scientific or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private stockholder or individual.
  4. Business leagues, labor organizations, agricultural or horticultural associations, chambers of commerce, or boards of trade not organized for profit, and no part of the net earnings of which inures to the benefit of any private stockholder or individual.
  5. Civic leagues and social clubs or organizations not organized for profit, but operated exclusively for the promotion of social welfare.
  6. Clubs organized and operated exclusively for pleasure, recreation and other nonprofitable purposes, no part of the net earnings of which inures to the benefit of any private stockholder or member.
  7. Farmers and fruit growers cooperatives or other like organizations organized and operated as sales agents for the purpose of marketing the products of members and turning back to them the proceeds of sales, less the necessary selling expenses and on the basis of the quantity of produce furnished by them, and other nonprofit agricultural associations organized and operated under the provisions of the cooperative marketing laws of this state. Corporations that are treated as cooperatives for federal income tax purposes will be exempt from income taxation under this chapter to the same extent as provided for federal income tax purposes.
  8. Nonprofit cooperative electric power associations or corporations, or like associations, when organized and operated for public purposes and when no part of the income inures to the benefit of any private stockholder or individual.
  9. Any nonprofit corporation that is required to be organized and formed for the purpose of operating and managing the state’s prison industries.

Any Mississippi unrelated business taxable income shall be included in taxable income for any organization described in this section. As used in this subsection “Mississippi unrelated business taxable income” includes:

“Unrelated business taxable income” as defined under the provisions of the Internal Revenue Code, as amended, and not otherwise inconsistent with other provisions of this chapter, and

Any income attributable to an ownership interest in an S corporation.

HISTORY: Codes, 1942, § 9220-15; Laws, 1934, ch. 120; Laws, 1952, ch. 402, § 14; Laws, 1973, ch. 504, § 4; Laws, 1978, ch. 410, § 1; Laws, 1986, ch. 393, § 4; Laws, 1987, ch. 438, § 2; Laws, 1988, ch. 391, § 3; Laws, 1990, ch. 534, § 26; Laws, 1993, ch. 515, § 1; Laws, 1993, ch. 456, § 14; Laws, 1994, ch. 442, § 1; Laws, 2002, ch. 478, § 2, eff from and after Jan. 1, 2002.

Editor’s Notes —

Laws of 1988, ch. 391, § 10, effective July 1, 1988, provides as follows:

“SECTION 10. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax or corporation franchise tax laws prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of the income tax and corporation franchise tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and execution of any warrant under such laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Cross References —

Provisions governing nonprofit prison industries corporations, see §§47-5-531 through47-5-575.

Federal Aspects—

Subchapter S of the Internal Revenue Code, see 26 USCS § 1361 et seq.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation §§ 234-308 (persons, property and organizations exempt from taxation).

CJS.

85 C.J.S., Taxation §§ 1989-1992.

Law Reviews.

1979 Mississippi Supreme Court Review: Miscellaneous. 50 Miss. L. J. 833, December 1979.

JUDICIAL DECISIONS

1. In general.

Under this section, which requires that the taxpayer seeking exemption have been organized and operated exclusively for educational or other purposes, a corporation organized to operate a highly profitable commercial television station on an interim basis was not exempt from taxation, notwithstanding the fact that it was required by an FCC order to disperse about one-half of its net profit to educational television and to disperse the rest “impliedly” to an educational institution which would develop a training program in journalism for minorities. Communications Improv., Inc. v. Mississippi State Tax Com., 349 So. 2d 535, 1977 Miss. LEXIS 2160 (Miss. 1977).

§ 27-7-30. Qualified business or industry exempt from taxation on income arising from certain projects developed under Mississippi Major Impact Act; requirements; reduction of amount of exemption.

    1. As used in this subsection, “qualified business or industry” means any company and its affiliates, that has been certified by the Major Economic Impact Authority as a project as defined in Section 57-75-5(f)(xxi).
    2. A qualified business or industry shall be exempt from the tax imposed by this chapter on income arising from a project as defined in Section 57-75-5(f)(xxi) only, and all other income shall be subject to the tax imposed by this chapter. The exemption does not apply to activities subject to Mississippi income tax prior to certification of the project.
    3. The income tax exemption authorized by this subsection shall not exceed twenty (20) years. A qualified business or industry must create at least one thousand five hundred (1,500) jobs prior to receiving the exemption authorized by this subsection and may elect the date upon which the twenty-year period will begin; however, the date may not be later than sixty (60) months after the date the qualified business or industry begins commercial production.
    4. In the event that the monthly average number of full-time jobs maintained by the qualified business or industry falls below one thousand five hundred (1,500) jobs, the tax exemption authorized by this subsection shall be reduced as follows:
      1. If the monthly average number of full-time jobs for a taxable year is more than one thousand four hundred (1,400) but less than one thousand five hundred (1,500), the amount of the exemption shall be reduced by one percent (1%) for the taxable year.
      2. If the monthly average number of full-time jobs for a taxable year is more than one thousand one hundred (1,100) but less than one thousand four hundred one (1,401), then the amount of the exemption shall be reduced by twenty percent (20%) for the taxable year.
      3. If the monthly average number of full-time jobs for the taxable year is more than eight hundred (800) but less than one thousand one hundred one (1,101), then the amount of the exemption shall be reduced by forty percent (40%) for the taxable year.
      4. If the monthly average number of full-time jobs for the taxable year is more than five hundred (500) but less than eight hundred one (801), then the amount of the exemption shall be reduced by sixty percent (60%) for the taxable year.
      5. If the monthly average number of full-time jobs for the taxable year is more than two hundred (200) but less than five hundred one (501), then the amount of the exemption shall be reduced by eighty percent (80%) for the taxable year.
      6. If the monthly average number of full-time jobs for the taxable year is two hundred (200) or less, the qualified business or industry shall not be eligible for the exemption for the taxable year.
    1. As used in this subsection, “qualified business or industry” means any company and its affiliates that has been certified by the Major Economic Impact Authority as a project as defined in Section 57-75-5(f)(xxviii).
    2. A qualified business or industry shall be exempt from the tax imposed by this chapter on income arising from a project as defined in Section 57-75-5(f)(xxviii) only, and all other income shall be subject to the tax imposed by this chapter. The exemption does not apply to activities subject to Mississippi income tax prior to certification of the project.
    3. The income tax exemption authorized by this subsection shall not exceed twenty (20) years unless the qualified business or industry creates and maintains for a period of three (3) years not less than one thousand (1,000) jobs, in which case the exemption period shall be extended by five (5) years.
    4. In the event that the annual average number of full-time jobs maintained by the qualified business or industry falls below the qualified business or industry’s job commitment for two (2) consecutive years, the tax exemption authorized by this subsection shall be suspended until the first tax year during which the annual average number of full-time jobs maintained by the qualified business or industry reaches the qualified business or industry’s job commitment.
    1. As used in this subsection, “qualified business or industry” means any company and its affiliates that has been certified by the Major Economic Impact Authority as a project as defined in Section 57-75-5(f)(xxix).
    2. A qualified business or industry shall be exempt from the tax imposed by this chapter on income arising from a project as defined in Section 57-75-5(f)(xxix) only, and all other income shall be subject to the tax imposed by this chapter. The exemption does not apply to activities subject to Mississippi income tax prior to certification of the project.
    3. The income tax exemption authorized by this subsection shall not exceed twenty-five (25) years. A qualified business or industry must create the minimum annual number of full-time jobs required by the authority pursuant to a written agreement between the authority and such qualified business or industry and may elect the date upon which the twenty-five-year period will begin; however, the date may not be later than sixty (60) months after the date the qualified business or industry begins commercial production.
    4. In the event that the annual number of full-time jobs maintained by the qualified business or industry falls below the minimum annual number of full-time jobs required by the authority pursuant to a written agreement between the authority and such qualified business or industry for two (2) consecutive years, the tax exemption authorized by this subsection shall be suspended until the first tax year during which the annual number of full-time jobs maintained by the qualified business or industry reaches the minimum annual number of full-time jobs required by the authority pursuant to a written agreement between the authority and such qualified business or industry.
    5. The qualified business or industry shall be entitled to utilize a single sales apportionment factor in the calculation of its liability for income tax imposed by this chapter for any year for which it files a Mississippi income tax return. The qualified business or industry shall be entitled to continue to utilize such single sales apportionment factor notwithstanding a suspension of the income tax exemption pursuant to paragraph (d) of this subsection.
    1. As used in this subsection, “qualified business or industry” means any company and that has been certified by the Major Economic Impact Authority as a project as defined in Section 57-75-5(f)(xxx).
    2. A qualified business or industry shall be exempt from the tax imposed by this chapter on income arising from a project as defined in Section 57-75-5(f)(xxx) only, and all other income shall be subject to the tax imposed by this chapter. The exemption does not apply to activities subject to Mississippi income tax prior to certification of the project.
    3. The income tax exemption authorized by this subsection shall not exceed twenty (20) years. A qualified business or industry must create at least one thousand (1,000) jobs prior to receiving the exemption authorized by this subsection and may elect the date upon which the twenty-year period will begin; however, the date may not be later than sixty (60) months after the date the qualified business or industry begins commercial production and in no event later than December 31, 2022.
  1. A qualified business or industry that utilizes the exemption authorized by this section shall not be eligible for the credits authorized in Sections 57-73-21 through 57-73-29.
  2. The Mississippi Development Authority may promulgate rules and regulations necessary to administer the provisions of this section.

HISTORY: Laws, 2007, ch. 303, § 13; Laws, 2013, 1st Ex Sess, ch. 1, § 8; Laws, 2016, 1st Ex Sess, ch. 1, § 11, eff from and after passage (approved Feb. 8, 2016.).

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected a typographical error in this section, as amended by Laws of 2016, First Extraordinary Session, ch. 1. Former subsections (3) and (4) were renumbered as subsections (5) and (6) to conform to the section as amended. The Joint Committee ratified the correction at its August 5, 2016, meeting.

Editor’s Notes —

Laws of 2007, ch. 303, § 14, effective March 2, 2007, provides:

“SECTION 14. Section 13 of this act shall be codified in Chapter 7, Title 27, Mississippi Code of 1972.”

Amendment Notes —

The 2013 amendment substituted “this subsection” for “this section” throughout (1); redesignated former (2) through (4) as (1)(b) through (d); redesignated former (4)(a) through (f) as (1)(d)(i) through (vi); added (2); and redesignated former (5) and (6) as (3) and (4).

The 2016 1st Extraordinary Session added (3) and (4), which were redesignated as (5) and (6) by the Joint Legislative Committee.

Cross References —

Mississippi Development Authority generally, see §57-1-1 et seq.

Mississippi Major Economic Impact Authority generally, see §57-75-1 et seq.

§ 27-7-31. Returns of income tax; individual returns.

  1. Every resident individual (whether single or married) and every nonresident individual (whether single or married) owning or selling property, earning income, or doing business in the State of Mississippi, having a gross income for the taxable year in excess of the exemptions allowed hereunder, plus the standard deduction, shall make a return, which shall contain an oath or be verified by a written declaration that it is made under the penalties of perjury, stating specifically the items of gross income and the deductions and exemptions allowed by this article. The commissioner may prescribe methods by which the taxpayer may make such oath or declaration other than by writing.
  2. Married individuals may elect to file either separate or joint returns. In any case where a husband and wife file a joint return, and one spouse is granted relief from liability under 26 USCS 6015, such spouse shall be granted comparable relief from liability for the tax imposed under this chapter.
  3. If the taxpayer is unable to make his own return, the return shall be made by a duly authorized agent or by the guardian or other person charged with the care of the person or estate of such taxpayer.

HISTORY: Codes, 1942, § 9220-16; Laws, 1934, ch. 120; Laws, 1946, ch. 204, § 1; Laws, 1952, ch. 402, § 15; Laws, 1966, ch. 630, § 1; Laws, 1994, ch. 309, § 2; Laws, 2006, ch. 449, § 1, eff from and after Jan. 1, 2006.

Amendment Notes —

The 2006 amendment added the last sentence in (2).

Cross References —

Husband and wife filing joint return under this section being treated as one individual for purposes of casualty losses, see §27-7-20.

Federal Aspects—

Relief from joint and several liability on joint federal tax return, see 26 U.S.C.S. § 6015.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxes §§ 494-500 (returns).

CJS.

85 C.J.S., Taxation § 1977.

JUDICIAL DECISIONS

1. In general.

Bankruptcy debtor failed to show that the debtor’s business was not profitable to excuse the debtor’s failure to file income tax returns or rebut the presumption that the agency’s assessment of the debtor’s income tax liability was correct. Blalock v. Miss. Dep't of Rev. (In re Blalock), 537 B.R. 284, 2015 Bankr. LEXIS 3120 (Bankr. S.D. Miss. 2015).

Where a husband purchased mineral rights with joint funds of himself and his wife, taking legal title in his own name, a trust of one-half interest resulted in favor of wife, and the mineral rights and the income therefrom were the joint property of husband and wife, preventing any assessment of tax on such income against the husband alone. Stone v. Sample, 216 Miss. 287, 62 So. 2d 307, 1953 Miss. LEXIS 635 (Miss. 1953).

§ 27-7-33. Partnership returns; taxable year.

  1. Every partnership shall make a return for each taxable year, stating specifically the items of its gross income and the deductions allowed by this article, and shall include in the return the names and addresses of the individuals who would be entitled to share in the net income, if distributed, and the amount of the distributive share of each individual. The return shall contain an oath or be verified by a written declaration that it is made under the penalties of perjury.
  2. A partnership required to include the activity of a disregarded entity for federal income tax purposes shall do likewise for the purpose of computing income for this state.
  3. A partnership taxable year is required to be the same for Mississippi income tax purposes as determined for federal income tax purposes.

HISTORY: Codes, 1942, § 9220-17; Laws, 1934, ch. 120; Laws, 1952, ch. 402, § 16; Laws, 1987, ch. 438, § 3; Laws, 2008, ch. 433, § 2, eff from and after July 1, 2008.

Amendment Notes —

The 2008 amendment added (2), and designated the former first and second paragraphs as present (1) and (3), respectively.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation §§ 421 (partners), 486-491 (taxable year), 494-514 (returns, generally).

CJS.

85 C.J.S., Taxation § 1977.

§ 27-7-35. Fiduciary returns; taxable year; excess income carryover.

  1. Every fiduciary, except a receiver appointed by authority of law in possession of part only of the property of an individual, shall make a return under oath for any individual, trust or estate for whom he acts, and for every trust or estate when the beneficiary is a nonresident, and shall state therein that he has sufficient knowledge of the affairs of the individual, trust or estate for which returns are made to enable him to make the return, and that, to the best of his knowledge and belief, the return is correct.
  2. Any fiduciary required to make returns shall be subject to all the provisions of this article which apply to individuals but shall not be required to file quarterly estimates of income tax.
  3. A fiduciary taxable year is required to be the same for Mississippi income tax purposes as determined for Federal income tax purposes.
  4. In the case of a fiduciary, each beneficiary that would otherwise be required to include more than twelve (12) months of income in a single taxable year may elect to include such excess of income in one (1) year or ratably over a period of four (4) taxable years.

HISTORY: Codes, 1942, § 9220-18; Laws, 1934, ch. 120; Laws, 1952, ch. 402, § 17; Laws, 1985, ch. 392; Laws, 1987, ch. 438, § 4, eff from and after January 1, 1987.

Cross References —

Settlement of fiduciary’s final account as dependent upon payment of income tax, see §27-7-69.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation §§ 486-491 (taxable year), 494-514 (returns, generally).

§ 27-7-37. Corporate returns.

  1. Every corporation subject to taxation shall make a separate return, stating specifically the items of its gross income and the deductions and credits allowed by this article. The return shall be signed by either the president, vice president, secretary or treasurer.
    1. (i) Two (2) or more members of an affiliated group of corporations, each taxable in Mississippi, may elect to file a combined income tax return. Corporations electing to file combined returns under this section shall determine the Mississippi net business income (or loss) on an individual corporate member basis as required in Section 27-7-23 and, if applicable, Sections 27-7-24, 27-7-24.1, 27-7-24.3, 27-7-24.5 and 27-7-24.7. The Mississippi net business income (or loss) so computed for each individual member shall be combined to determine the Mississippi net business income (or loss) of the combined group of affiliated corporations. To the amount so determined shall be added nonbusiness income of the combined members directly allocable to Mississippi to determine Mississippi taxable income.
      1. The commissioner may require a corporation taxable under this article that is affiliated with one or more corporations that are not taxable under this article to file a combined return with the affiliated corporation or corporations if he establishes by preponderance of the evidence that the intercompany transactions of such taxable corporation have resulted in the shifting of taxable income from itself to another member or members of its affiliated group not subject to tax under this article. Also, the commissioner may require a group of affiliated corporations taxable under this article to file a combined return if he establishes by preponderance of the evidence that the intercompany transactions of such corporations have resulted in the shifting of taxable income between members of the included affiliated group. In the event that such a combined return is required, the net income or loss of each member of the group required to be combined, shall be combined pursuant to regulations prescribed by the commissioner to determine the total combined taxable income and the Mississippi taxable income of the group. The tax imposed by this article shall be computed and assessed upon the Mississippi taxable income of the combined group which shall be treated as the taxpayer.
      2. The commissioner shall not require the filing of a combined return pursuant to the authority granted under subparagraph (ii) of this paragraph until regulations shall have been enacted specifying the criteria and circumstances that form the basis for meeting the preponderance of the evidence standard required to support a conclusion that intercompany transactions of such taxable corporation have resulted in the improper shifting of taxable income from a taxpayer to another member or members of its affiliated group not subject to tax under this article, or that the intercompany transactions of such corporations have resulted in the improper shifting of taxable income between members of the included affiliated group.
      3. The commissioner shall be prohibited from assessing any penalties related to a deficiency arising from the exercise of the authority granted under subparagraph (ii) of this paragraph unless the commissioner shall establish by preponderance of the evidence that the taxpayer’s filing method was without reasonable basis or the intercompany transactions at issue lacked any material nontax business purpose.
    2. The privilege to file combined returns shall be limited to members of an affiliated group of corporations which are subject to taxation under the provisions of this article. The privilege of making a combined return may be exercised only if all corporations subject to taxation under this article which were members of the affiliated group at any time during the taxable year consent to a combined return prior to the last day prescribed by law for the filing of such return. The making of a combined return shall be considered as such consent. In the case of a taxable corporation which is a member of the affiliated group for a fractional part of the year, the combined return shall include the income of such corporation for such part of the year as it is a member of the affiliated group.
    3. The commissioner shall prescribe such regulations as he may deem necessary in order that the tax liability of any affiliated group of corporations making a combined return and of each corporation in the group, both during and after the period of affiliation, may be returned, determined, computed, assessed, collected and adjusted, in such manner as clearly to reflect the income tax liability and the various factors necessary for the determination of such liability, and in order to prevent avoidance of such tax liability.
    4. As used in this article, the term “affiliated group” means one or more corporations connected through stock ownership with a common parent corporation where at least eighty percent (80%) of the voting power of all classes of stock and at least eighty percent (80%) of each class of the nonvoting stock of each of the member corporations, except the common parent corporation, is owned directly by one or more of the other member corporations; and the common parent corporation owns directly stock possessing at least eighty percent (80%) of the voting power of all classes of stock and at least eighty percent (80%) of each class of the nonvoting stock of at least one (1) of the other member corporations. As used in this subsection, the term “stock” does not include nonvoting stock which is limited and preferred as to dividends.
    5. If a corporation elects or is required to file returns on a combined basis, all subsequent returns shall be made upon the same basis unless permission to change the basis is granted by the commissioner, or unless the commissioner requires a change in the basis.
  2. If any foreign corporation has no office or place of business in this state but has an agent in this state, the returns shall be made by the agent.
  3. In the case of a receiver, trustee in bankruptcy, or assignees operating the property or business of a corporation, such receiver, trustee or assignee shall make returns for such corporation in the same manner and form as corporations are required to make returns; and any tax due on the basis of such returns shall be collected in the same manner as if collected from the corporation of whose business or property they have custody or control.
  4. A corporation required to include the activity of a disregarded entity for federal income tax purposes shall do likewise for the purpose of computing income for this state.
  5. An out-of-state business as defined in Section 27-113-5 shall be exempt from the requirements of this section to the extent provided for in Section 27-113-7.

HISTORY: Codes, 1942, § 9220-19; Laws, 1934, ch. 120; Laws, 1952, ch. 402, § 18; Laws, 1978, ch. 410, § 2; Laws, 1981, ch. 406, § 1; Laws, 1996, ch. 441, § 70; Laws, 2004, ch. 371, § 1; Laws, 2008, ch. 433, § 3; Laws, 2014, ch. 476, § 3; Laws, 2015, ch. 420, § 7, eff from and after passage (approved Mar. 29, 2015.).

Editor’s Notes —

Laws of 2014, ch. 476, § 18, effective January 1, 2015, provides:

“SECTION 18. Except for the reductions in the rate of interest as set out in Sections 4, 5, 6, 7, 8, 9, 10 and 14 which also contain the effective date of such rate of interest changes, nothing in Sections 1 through 14 of this act shall affect or defeat any refund claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the laws of this state before the date on which this act becomes effective, whether such refund claims, assessments, appeals, suits or actions have been begun or filed before the date on which this act becomes effective or are begun or filed thereafter; and the statutes contained in these sections as in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of any refund claim, assessment, appeal, suit, right or cause of action for taxes paid, due or accrued under the laws of this state before the date on which this act goes into effect, for the collection and enrollment of liens for any taxes due or accrued before the date on which this act goes into effect and for the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws prior to the date on which this act becomes effective.”

Sections 1 through 14 of Chapter 476, Laws of 2014, amended the following sections: Sections 27-7-23, 27-7-24, 27-7-37, 27-7-51, 27-7-53, 27-7-315, 27-7-327, 27-7-345, 27-13-23, 27-13-25, 27-65-31, 27-65-35, 27-65-37 and 27-65-39. For a complete listing of Code sections affected by Chapter 476, Laws of 2014, see Table B, Allocation of Acts, in the Statutory Tables Volume.

Amendment Notes —

The 2004 amendment rewrote (2) to eliminate consolidated filings of corporate income tax returns by affiliated corporations; and deleted former subsection headings in (3) and (4).

The 2008 amendment added (5).

The 2014 amendment (ch. 476), effective January 1, 2015, added (2)(a)(iii) and (iv); inserted the (2)(a)(i) and (ii) designations, and in (2)(a)(ii), substituted “establishes by preponderance of the evidence” for “believes” in the first and second sentences.

The 2015 amendment, effective March 29, 2015, added (6).

Cross References —

Filing of corporate income tax returns by S corporations, see §27-8-19.

“Affiliated group,” as defined in this section, referenced in definition of “holding corporation” for corporation franchise tax purposes, see §27-13-1.

Combined returns of income tax, franchise tax, and annual report of foreign and domestic corporations, see §27-13-17.

RESEARCH REFERENCES

ALR.

State corporate income taxation of foreign dividends. 17 A.L.R.6th 623.

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation §§ 170 et seq. (domestic corporations), 190 et seq. (foreign corporations).

CJS.

85 C.J.S., Taxation § 1977.

JUDICIAL DECISIONS

1. In general.

Chancery court did not err in overturning the tax assessment against a corporation because the corporation properly applied gaming license credits to offset its income tax liability of the combined return with its affiliated entities; the limitation the Mississippi Department of Revenue claimed was on the credit had to be determined in reference to the tax liability of the four licensees in the affiliated group, which were allowed to use the credit to offset their income tax liability. Miss. Dep't of Revenue v. Isle of Capri Casinos, Inc., 131 So.3d 1192, 2014 Miss. LEXIS 104 (Miss. 2014).

§ 27-7-39. Information at source.

  1. Every individual, partnership, corporation, joint-stock company or association or insurance company, being a resident or having a place of business in this state, members of partnerships or employees in whatever capacity acting, including lessees and mortgagors of real and personal property, fiduciaries, employers and all officers and employees of the state, or any political subdivision of the state, having the control, receipt, custody, disposal or payment of salaries, wages or commissions in excess of the exemption of the recipient, and of interest, rent, premiums, annuities, compensations, remunerations, emoluments or other fixed or determinable annual or periodical gains, profits and income, paid or payable during any year to any taxpayer, shall make complete returns thereof under oath to the commissioner, under such regulations and conditions, in such form and manner and to such extent as may be prescribed by the commissioner, with the approval of the Governor; and, unless such payments are so reported, the commissioner may disallow such payments as deductions for credits in computing the tax of the payer. An exempt organization not subject to tax under the provisions of this article which fails to file the returns required by this section shall be notified of its delinquency and if such returns are not filed and the delinquency persists, the exemption from taxation enjoyed by the organization shall be forfeited.
  2. The commissioner may require material advisors and taxpayers required to notify the Internal Revenue Service of reportable transactions to notify the State Tax Commission of such transactions. The commissioner may require material advisors required to keep lists of reportable transactions for Internal Revenue Service purposes to do likewise for State Tax Commission purposes. The commissioner may specify the manner and method by which such transactions and lists must be reported as well as the scope of the information maintained and reported.

HISTORY: Codes, 1942, § 9220-20; Laws, 1934, ch. 120; Laws, 1952, ch. 402, § 19; Laws, 1958, ch. 554, § 5; Laws, 2008, ch. 433, § 4, eff from and after July 1, 2008.

Amendment Notes —

The 2008 amendment added (2).

Cross References —

State Tax Commission as meaning Department of Revenue, see § 27-7-3.

JUDICIAL DECISIONS

1. In general.

jdufl

1. In general.

jdufl

Tax on income from testamentary trust distributed annually to a large number of beneficiaries, only a few of whom resided in the state, was taxable to the beneficiaries and not to the trustees. State ex rel. Rice v. Stirling, 199 Miss. 555, 24 So. 2d 776, 1946 Miss. LEXIS 223 (Miss. 1946).

§ 27-7-41. Time and place for filing returns.

Except as otherwise provided in this section, returns of individuals, estates, trusts and partnerships shall be filed on or before the 15th day of the fourth month following the close of the fiscal year; or if the return is filed on the basis of a calendar year, it shall be filed on or before April 15 of each year. Except as otherwise provided in this section, returns of corporations shall be filed on or before the 15th day of the third month following the close of the fiscal year; or if the return is filed on the basis of a calendar year, it shall be filed on or before March 15 of each year. For tax years beginning after December 31, 2015, the date for filing a return under this section shall be the same as the date provided for filing the corresponding federal return.

If the date for filing any report, claim, tax return, statement, remittance, or other document falls upon a Saturday, Sunday or legal holiday, the filing shall be considered timely if performed on the next business day.

All returns shall be made to the commissioner.

HISTORY: Codes, 1942, § 9220-21; Laws, 1934, ch. 120; Laws, 1946, ch. 212, § 1; Laws, 1952, ch. 402, § 20; Laws, 1954, ch. 391; Laws, 1966, ch. 631, § 1; Laws, 1979, ch. 427, § 8; Laws, 2016, ch. 338, § 1, eff from and after Jan. 1, 2016.

Amendment Notes —

The 2016 amendment, in the first paragraph, added the exception at the beginning of the first and second sentences, and added the last sentence.

Cross References —

Filing of corporate income tax returns by S corporations, see §27-8-19.

RESEARCH REFERENCES

ALR.

What constitutes “reasonable cause” under state statutes imposing penalty on taxpayer for failure to file timely tax return unless such failure was due to “reasonable cause.” 29 A.L.R.4th 413.

JUDICIAL DECISIONS

1. Bankruptcy.

Summary judgment was granted to the Mississippi Department of Revenue in a Chapter 7 bankruptcy case because a debtor was unable to discharge income taxes from 2002 and 2005; the debtor failed to file an income tax return in 2002, and the 2005 return was not timely filed under Miss. Code Ann. §§27-7-41,27-7-50. Weiland v. Miss. Dep't of Revenue (In re Weiland), 465 B.R. 108, 2011 Bankr. LEXIS 1764 (Bankr. N.D. Miss. 2011).

§ 27-7-43. Returns for period less than twelve months.

If any taxpayer, with the approval of the commissioner, changes his accounting period from a fiscal year to a calendar year, or from a calendar year to a fiscal year, a return shall be made for the intervening period, and the tax due upon that return shall be determined on an annual basis.

HISTORY: Codes, 1942, § 9220-22; Laws, 1934, ch. 120; Laws, 1952, ch. 402, § 21, eff from and after January 1, 1952.

§ 27-7-45. Time for payment of tax or child support; effect of state officer’s or employee’s failure to pay; payment by check; manner of payment by corporation subject to LIFO recapture.

  1. The tax levied by this article shall be paid when the return is due except as hereinafter provided.
  2. If any officer or employee of the State of Mississippi, or any political subdivision thereof, does not pay his state income tax on or before August 15 after such income tax becomes due and payable, or is in arrears in child support payments for thirty (30) days after such payments become due and payable, his wages, salary or other compensation shall be withheld and paid to the Department of Revenue or the Department of Human Services, as the case may be, in satisfaction of such income tax, interest, and penalty, if any, and any child support arrearage until paid in full. This provision shall apply to any installments of income tax or child support due, after the first installment, to require payment of the entire balance of child support tax due, plus interest and penalty, if any, before an officer or employee of the State of Mississippi, or any political subdivision thereof, is eligible to draw any salary or other emoluments of office. The Commissioner of Revenue is required to furnish the State Fiscal Officer, chancery clerk, city clerk or other appropriate fiscal officer of a political subdivision, as the case may be, with notice that income taxes have not been paid. The Department of Human Services is required to furnish the officer’s or the employee’s employer, or other appropriate officer of the State of Mississippi or its political subdivision, as the case may be, with notice that child support payments have not been made. This notice shall serve as a lien or attachment upon any salary or compensation due any employee or officer, disregard of this notice creating personal liability against such officer for the full amount of the income tax due, plus interest and penalty. The Department of Revenue may, in its discretion, waive the provisions of this subsection on behalf of any public officer or employee in the event of an extended personal illness, an extended illness in his immediate family or other emergency. Regardless of the amount designated in the Department of Human Service’s notice for withholding and regardless of other fees imposed or amounts withheld pursuant to this section, the payor shall not deduct from the income of the officer or employee in excess of the amounts allowed under Section 303(b) of the Consumer Credit Protection Act, being 15 USCS 1673, as amended.
  3. The tax or child support payment may be paid with uncertified check during such time and under such regulations as the commissioner or the Department of Human Services shall prescribe, but if the check so received is not paid by the bank on which it is drawn, the officer or employee for whom such check is tendered shall remain liable for the payment of the tax, child support payment and for all penalties, the same as if such check had not been tendered.
  4. If a corporation is subject to LIFO recapture pursuant to Section 1363(d) of the Code, then:
    1. Any increase in the tax imposed by Section 27-7-5 by reason of the inclusion of the LIFO recapture amount in its income shall be payable in four (4) equal installments;
    2. The first installment shall be paid on or before the due date (determined without regard to extensions) for filing the return for the first taxable year for which the corporation was subject to the LIFO recapture;
    3. The three (3) succeeding installments shall be paid on or before the due date (determined without regard to extensions) for filing the corporation’s return for the three (3) succeeding taxable years; and
    4. For purposes of computing interest on underpayments, the last three (3) installments shall not be considered underpayments until after the payment due date specified above.
  5. For purposes of this section, a political subdivision includes, but is not limited to, a county or separate school district, institution of higher learning, state college or university, or state community college.
  6. The tax levied by this article and paid by a business enterprise located in a redevelopment project area under Sections 57-91-1 through 57-91-11 shall be deposited into the Redevelopment Project Incentive Fund created in Section 57-91-9.

HISTORY: Codes, 1942, § 9220-23; Laws, 1934, ch. 120; Laws, 1952, ch. 402, § 22; Laws, 1958, ch. 544, § 6; Laws, 1966, ch. 631, § 2; Laws, 1993, ch. 456, § 15; Laws, 1993, ch. 563, § 2; Laws, 1997, ch. 588, § 151; Laws, 2005, ch. 468, § 7; Laws, 2009, ch. 492, § 42, eff from and after July 1, 2010.

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected an error in the first sentence of subsection (2) by substituting “Department of Revenue” for “State Tax Commission.” The Joint Committee ratified the correction at its August 1, 2013, meeting.

Editor’s Notes —

Laws of 2009, ch. 492, § 146 provides:

“SECTION 146. Section 145 of this act shall take effect and be in force from and after July 1, 2009, and the remainder of this act shall take effect and be in force from and after July 1, 2010.”

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor,” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section 27-104-6 provides that whenever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Laws of 1997, ch. 588, § 150, effective July 1, 1997, provides as follows:

“SECTION 150. Any person or entity shall be absolutely immune from any liability arising from compliance with the dictates of this act unless such conduct by the person or entity is willful and intentional.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2005 amendment added (6).

The 2009 amendment, effective July 1, 2010, in (2), substituted “Commissioner of Revenue” for “State Tax Commission” in the third sentence, and “Department of Revenue” for “state tax commission” in the sixth sentence; and made minor stylistic changes.

Cross References —

Payment of estimated tax, see §27-7-329.

OPINIONS OF THE ATTORNEY GENERAL

The payment of per diem is tantamount to the payment of salary or other emolument of office and subject to provisions of Section 27-7-45. Taylor, October 4, 1996, A.G. Op. #96-0672.

JUDICIAL DECISIONS

1. In general.

Under Former §27-7-47

1. In general.

Under Former § 27-7-47

Due process does not require that the courts, rather than an administrative officer, determine the facts upon which the imposition of a penalty depends. Broadhead v. Monaghan, 238 Miss. 239, 117 So. 2d 881, 1960 Miss. LEXIS 400 (Miss. 1960).

The imposition of interest and penalties by the tax commissioner is subject to review under the provisions of Code 1942, § 9220-30 and § 9220-31. Broadhead v. Monaghan, 238 Miss. 239, 117 So. 2d 881, 1960 Miss. LEXIS 400 (Miss. 1960).

A penalty may be assessed without having first issued a warrant for the collection of the tax. Broadhead v. Monaghan, 238 Miss. 239, 117 So. 2d 881, 1960 Miss. LEXIS 400 (Miss. 1960).

Code 1942, § 9220-24 was unconstitutional both as a denial of equal protection and as an improper delegation of legislative power, in conferring discretionary power to impose a penalty, within stated limits, without prescribing any standard for fixing the amount or defining the conditions which will warrant its imposition; and was not relieved of such infirmity by the fact that the commission had been impartial in fixing the amount of the penalties according to a classification of his own making. Broadhead v. Monaghan, 238 Miss. 239, 117 So. 2d 881, 1960 Miss. LEXIS 400 (Miss. 1960).

§ 27-7-47. Free online income tax preparation and filing services for certain taxpayers.

The Commissioner of Revenue may establish a program to offer free online income tax preparation and filing services to Mississippi taxpayers similar to the free filing program offered by the United States Internal Revenue Service. To implement this program, the Commissioner of Revenue may enter into an agreement with providers of electronic tax preparation and filing services to offer the services at no cost to the State of Mississippi and free of charge to Mississippi taxpayers who are eligible to utilize the free filing program offered by the Internal Revenue Service. The Department of Revenue may place links to the free file services on its website.

HISTORY: Laws, 2012, ch. 432, § 1, eff from and after July 1, 2012.

Editor’s Notes —

A former §27-7-47 [Codes, 1942, § 9220-24; Laws, 1934, ch. 120; Laws, 1952, ch. 402, § 23; Laws, 1960, ch. 458; Laws, 1966, ch. 631, § 3; Laws, 1968, ch. 580, § 28; Repealed by Laws, 1975, ch. 429, eff from and after January 1, 1976] pertained to the payment of an estimated tax by installments.

Cross References —

State agencies and public officials providing information about the agency or office to the public on a website are required to regularly review and update that information, see §25-1-117.

§ 27-7-49. Examination of returns.

  1. Returns shall be examined by the commissioner or his or her duly authorized agents within three (3) years from the due date or the date the return was filed, whichever is later, and no determination of a tax overpayment or deficiency shall be made by the commissioner after the expiration of the three-year period, except as provided in this section and as provided in Section 27-7-307.
  2. When an examination of a return made under this article has been commenced, and the taxpayer notified of the examination, either by certified mail or personal delivery by an agent of the commissioner, within the three-year examination period provided in subsection (1) of this section, the determination of the correct tax liability may be made by the commissioner after the expiration of the three-year examination period, provided that the determination shall be made within one (1) year after the expiration of the three-year examination period; however, this limitation and the limitation contained in subsection (1) of this section shall not apply:
    1. To any tax period for which the taxpayer failed to file a return, in which case the tax, including any applicable penalties and interest, may be assessed by the commissioner at any time and the tax, penalties and/or interest so assessed may be collected by the commissioner as otherwise provided by law.
    2. In the case of a false or fraudulent return with the intent to evade tax. In such a case the commissioner is authorized to compute, determine and assess at any time the estimated amount of tax due on the return, including any applicable penalties and interest, from any information in his or her possession, and after the tax, penalties and/or interest are assessed, to collect them as otherwise provided by law.
    3. In the case of an agreement in writing entered into by the commissioner and the taxpayer, made prior to the expiration of the applicable time periods provided for in subsections (1) and (2) of this section, consenting to the examination of a return. In such a case the determination of a tax overpayment or deficiency and/or the issuance of an assessment may be made within the agreed upon period. The period agreed upon may be extended by subsequent agreements in writing made before the expiration of the previously agreed upon period.
    4. In a case in which a taxpayer requests an extension of time for filing any return required by this article, and the request is granted. In such a case the limitation of time for examining the return and determining any tax overpayment or assessing any tax deficiency from the return shall be extended for a like period.
  3. Taxpayers shall keep and maintain an accurate and complete set of records and other information sufficient to allow the department to determine the correct amount of tax due. The records and other information shall be open and available for inspection by the department upon request at a reasonable time and location. Refusal or delay by the taxpayer to provide documentation for examination upon the department’s request shall result in an assessment being made from any information available, which shall be prima facie correct.
  4. A taxpayer may apply to the commissioner for revision of any return filed under this article at any time within three (3) years from the due date, or if an extension of time to file was granted, three (3) years from the date the return was filed. If the return is not filed by the time authorized by the extension, then the three (3) years begin to run from the final day of the extension period.
  5. Where the reported taxable income of a taxpayer has been increased or decreased by the Internal Revenue Service, the three-year examination period provided in subsection (1) of this section shall not be applicable, insofar as the Mississippi income tax liability is affected by the specific changes made by said Internal Revenue Service. However, no additional assessment or no refund shall be made under the provisions of this article after three (3) years from the date the Internal Revenue Service disposes of the tax liability in question.
  6. Where the reportable taxable income of a taxpayer has been decreased by the carryback of a net casualty loss deduction under Section 27-7-20 or the carryback of a net operating loss deduction under Section 27-7-17, the three-year examination period provided under subsection (1) of this section shall not be applicable insofar as the Mississippi income tax liability is affected by the carryback of the net casualty loss deduction or the carryback of the net operating loss deduction.

HISTORY: Codes, 1942, § 9220-25; Laws, 1934, ch. 120; Laws, 1952, ch. 402, § 24; Laws, 1958, ch. 554, § 7; Laws, 1966, ch. 632, § 1; Laws, 1971, ch. 512, § 1; Laws, 1986, ch. 393, § 5; Laws, 1993, ch. 563, § 3; Laws, 2007, ch. 466, § 2; Laws, 2010, ch. 386, § 2; Laws, 2013, ch. 470, § 1; Laws, 2017, ch. 335, § 1, eff from and after Jan. 1, 2017.

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected an error in a statutory reference near the end of subsection (2) by substituting “subsection (1) of this section” for “subsection (1) of this subsection.” The Joint Committee ratified the correction at its August 1, 2013, meeting.

Editor’s Notes —

Laws of 2013, ch. 470, § 7, effective January 1, 2013, provides:

“SECTION 7. Nothing in this act shall affect or defeat any refund claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the laws of this state for any tax period and/or tax year beginning before the date on which this act becomes effective, whether such refund claims, assessments, appeals, suits or actions have been begun or filed before the date on which this act becomes effective or are begun or filed thereafter; and the provisions of the tax laws of this state in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of any refund claim, assessment, appeal, suit, right or cause of action for taxes paid, due or accrued under the laws of this state for any tax period and/or tax year beginning before the date on which this act goes into effect, for the collection and enrollment of liens for any taxes due or accrued for any tax period and/or tax year beginning before the date on which this act goes into effect and for the execution of any warrant under such laws for a tax period and/or tax year beginning before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws in regard to any tax period and/or tax year beginning prior to the date on which this act becomes effective.

Amendment Notes —

The 2007 amendment added (6).

The 2010 amendment added “and as provided in Section 27-7-307” in (1).

The 2013 amendment in (1), deleted “and no suit shall be filed with respect to income within the period covered by such return” preceding “after the expiration of” and inserted “in this section” following “except as provided” near the end; in (2), substituted language beginning “within one (1) year after the expiration” and ending “subsection shall not apply” for “with reasonable promptness and diligence” at the end; added (2)(a) through (d); added (3) and redesignated former (3) as (4); deleted former (4) and (5) which read: “(4) The three year examination period provided in subsection (1) of this section shall not be applicable in the case of a false or fraudulent return with intent to evade tax. (5) A taxpayer may apply to the commissioner for revision of any return filed under this article at any time within three (3) years from the due date, or if an extension of time to file was granted, three (3) years from the date the return was filed. If the return is not filed by the time authorized by the extension, then the three (3) years begin to run from the final day of the extension period”; redesignated former (6) as (5); and made minor stylistic changes.

The 2017 amendment, effective January 1, 2017, inserted “or her” near the beginning of (1); and added (4) and redesignated the remaining subsections accordingly.

Cross References —

Commissioner’s powers or connection with examination of returns, see §27-7-79.

Provisions relative to refunds to taxpayers, see §§27-7-313 and27-7-315.

RESEARCH REFERENCES

ALR.

Construction and operation of statutory time limit for filing claim for state tax refund. 14 A.L.R.6th 119.

JUDICIAL DECISIONS

1. In general.

Miss. Code Ann. §27-7-49 (Rev. 2010) did not apply to the taxpayers’ declaratory judgment action where the taxpayers acknowledged that they failed to file any tax returns until after the assessment under Miss. Code Ann. §27-7-53 (Rev. 2010) had taken place, after they had been so notified, and after collection activities had commenced. McCrory v. Miss. Dep't of Revenue, 152 So.3d 1204, 2014 Miss. App. LEXIS 734 (Miss. Ct. App. 2014).

Once notice of impending reassessment has been filed, three-year statutory period cannot begin to run against commission at any subsequent time in process. Mississippi State Tax Com. v. 3300 Corp., 515 So. 2d 912, 1987 Miss. LEXIS 2879 (Miss. 1987).

Destruction by the tax commission of the original state income tax returns does not preclude a deficiency assessment by reason of a change in net income made by the federal Internal Revenue Service. Davis v. Barr, 250 Miss. 54, 157 So. 2d 505, 1963 Miss. LEXIS 535 (Miss. 1963), cert. denied, 377 U.S. 965, 84 S. Ct. 1647, 12 L. Ed. 2d 736, 1964 U.S. LEXIS 1091 (U.S. 1964).

No exception to the rule that administrative remedies must be exhausted before resorting to the courts for relief against a deficiency assessment of state income tax based on a change in net income made by the the federal Internal Revenue Service, may be based on the destruction by the tax commissioner of the original return. Davis v. Barr, 250 Miss. 54, 157 So. 2d 505, 1963 Miss. LEXIS 535 (Miss. 1963), cert. denied, 377 U.S. 965, 84 S. Ct. 1647, 12 L. Ed. 2d 736, 1964 U.S. LEXIS 1091 (U.S. 1964).

Where an additional assessment was made before the lapse of three years from the date of the return of the income tax and the taxpayer made an effort to set aside and defeat the assessment and asked for and obtained a hearing before the commission, and where the commission sustained and approved the assessment, the statute of limitations had no application. McWilliams Dredging Co. v. McKeigney, 227 Miss. 730, 86 So. 2d 672, 1956 Miss. LEXIS 748 (Miss. 1956).

§ 27-7-50. Extension of time to file return.

The commissioner may grant a reasonable extension of time beyond the statutory due date within which to file any return required by this chapter when it is shown to the satisfaction of the commissioner that good cause for such extension exists. The commissioner may, in his discretion, automatically recognize extensions of time authorized and granted by the Internal Revenue Service for the filing of tax returns.

HISTORY: Laws, 1979, ch. 427, § 4; Laws, 1982, ch 489, § 3; Laws, 2005, 5th Ex Sess, ch. 10, § 1, eff from and after passage (approved Oct. 6, 2005.).

Amendment Notes —

The 2005 amendment, 5th Ex Sess, ch. 10, deleted “annual” preceding “return” in the first sentence and preceding “tax returns” in the present last sentence; and deleted the former last sentence of the first paragraph and former second paragraph which read: “In all cases a copy of the authorized extension of time to file shall be attached to the Mississippi return as authority for the extension for filing returns. For all such extensions granted, authorized or recognized, interest and penalty as provided by this chapter shall apply.”

Cross References —

Provisions relative to refunds to taxpayers, see §27-7-313.

JUDICIAL DECISIONS

1. Bankruptcy.

Summary judgment was granted to the Mississippi Department of Revenue in a Chapter 7 bankruptcy case because a debtor was unable to discharge income taxes from 2002 and 2005; the debtor failed to file an income tax return in 2002, and the 2005 return was not timely filed under Miss. Code Ann. §§27-7-41,27-7-50. Weiland v. Miss. Dep't of Revenue (In re Weiland), 465 B.R. 108, 2011 Bankr. LEXIS 1764 (Bankr. N.D. Miss. 2011).

§ 27-7-51. Additional taxes or refunds.

  1. If, upon examination of a return made under the provisions of this article, it appears that the correct amount of tax is greater or less than that shown in the return, the tax shall be recomputed. Any overpayment of tax so determined shall be credited or refunded to the taxpayer. If the correct amount of tax is greater than that shown in the return of the taxpayer, the commissioner shall make his assessment of additional tax due by mail or by personal delivery of the assessment to the taxpayer, which assessment shall constitute notice and demand for payment. The taxpayer shall be given a period of sixty (60) days from the date the commissioner mailed or hand delivered the notice in which to pay the additional tax due, including penalty and interest as hereinafter provided, and if the sum is not paid within the period of sixty (60) days, the commissioner shall proceed to collect it under the provisions of Sections 27-7-55 through 27-7-67, provided that within the period of sixty (60) days the taxpayer may appeal to the Board of Review as provided by law.
  2. In the case of an overpayment of tax, interest shall be computed under the provisions of Section 27-7-315. In the case of an underpayment of tax, interest at the rate of one percent (1%) per month, except as otherwise provided in subsection (6) of this section, from the due date of the return may be added or assessed in addition to the additional tax due as hereinabove provided in subsection (1) of this section.
  3. In case of failure to pay any additional taxes as assessed under this section, there may be added to the additional amount assessed a penalty of one-half of one percent (1/2 of 1%) of the amount of the additional tax if the failure is for not more than one (1) month, with an additional one-half of one percent (1/2 of 1%) for each additional month or fraction thereof during which the failure continues, not to exceed twenty-five percent (25%) in the aggregate.
  4. Where the reported net income of a taxpayer is increased by the Internal Revenue Service, and the taxpayer, without action by the commissioner, amends a return filed under this article on the basis of a change in taxable income made by the Internal Revenue Service, and pays the additional tax due within thirty (30) days after agreeing to the federal change (and has received statement of the federal changes to which agreement has been made or payment thereof), the commissioner may add interest to the additional tax at the rate of one percent (1%) per month, except as otherwise provided in subsection (6) of this section, from due date of the original return. If the additional tax, based on changes in taxable income by the Internal Revenue Service, is assessed by the commissioner under subsection (1) of this section, in addition to the interest there may be added a penalty of one-half of one percent (1/2 of 1%) of the additional tax due if the failure is for not more than one (1) month, with an additional one-half of one percent (1/2 of 1%) for each additional month or fraction thereof during which the failure to pay continues, not to exceed twenty-five percent (25%) in the aggregate, unless it is shown that the failure is due to reasonable cause and not due to willful neglect.
  5. In the case of a taxpayer who appeals the decision of the Board of Tax Appeals and the tax assessment or a part of the assessment is upheld by the chancery court and/or the Supreme Court, the assessment may bear interest at the rate of one percent (1%) per month, except as otherwise provided in subsection (6) of this section, from the due date until paid.
  6. For taxes assessed by the commissioner on or after January 1, 2015, the rate of any interest assessed under this section shall be:
    1. Nine-tenths of one percent (9/10 of 1%) per month for such taxes assessed on or after January 1, 2015, and before January 1, 2016;
    2. Eight-tenths of one percent (8/10 of 1%) per month for such taxes assessed on or after January 1, 2016, and before January 1, 2017;
    3. Seven-tenths of one percent (7/10 of 1%) per month for such taxes assessed on or after January 1, 2017, and before January 1, 2018;
    4. Six-tenths of one percent (6/10 of 1%) per month for such taxes assessed on or after January 1, 2018, and before January 1, 2019; and
    5. One-half of one percent (1/2 of 1%) per month for such taxes assessed on or after January 1, 2019.
    1. Nothing in this section shall be construed as authorizing a refund of taxes for claims pursuant to the United States Supreme Court decision of Davis v. Michigan Department of Treasury, 109 S. Ct. 1500 (1989). These taxes were not incorrectly and/or erroneously collected as contemplated by this chapter.
    2. In the event a court of final jurisdiction determines the above provision to be void for any reason, it is hereby declared the intent of the Legislature that affected taxpayers shall be allowed a credit against future income tax liability as opposed to a tax refund.

HISTORY: Codes, 1942, § 9220-25.1; Laws, 1971, ch. 512, § 2; Laws, 1978, ch. 341, § 1; Laws, 1979, ch. 427, § 5; Laws, 1984, ch. 447, § 2; Laws, 1988, ch. 391, § 5; Laws, 1990, ch. 523, § 6; Laws, 1991, ch. 524, § 7; Laws, 2002, ch. 414, § 1; Laws, 2005, ch. 414, § 1; Laws, 2005, ch. 499, § 12; Laws, 2009, ch. 492, § 43; Laws, 2014, ch. 476, § 4, eff from and after January 1 2015.

Joint Legislative Committee Note —

Section 1 of ch. 414, Laws of 2005, effective from and after July 1, 2005 (approved March 21, 2005), amended this section. Section 12 of ch. 499, Laws of 2005, effective from and after July 1, 2005 (approved April 21, 2005), also amended this section. As set out above, this section reflects the language of Section 12 of ch. 499, Laws of 2005, pursuant to Section 1-3-79 which provides that whenever the same section of law is amended by different bills during the same legislative session, and the effective dates of the amendments are the same, the amendment with the latest approval date shall supersede all other amendments to the same section approved on an earlier date.

Editor’s Notes —

Laws of 1991, ch. 524, § 18, effective from and after January 1, 1991, provides as follows:

“SECTION 18. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax or franchise tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax or franchise tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Davis v. Michigan Department of Treasury , 489 U.S. 803; 109 S. Ct. 1500; 103 L. Ed. 2d 891, referenced in this section, was decided March 28, 1989.

Laws of 2009, ch. 492, § 146 provides:

“SECTION 146. Section 145 of this act shall take effect and be in force from and after July 1, 2009, and the remainder of this act shall take effect and be in force from and after July 1, 2010.”

Laws of 2014, ch. 476, § 18, effective January 1, 2015, provides:

“SECTION 18. Except for the reductions in the rate of interest as set out in Sections 4, 5, 6, 7, 8, 9, 10 and 14 which also contain the effective date of such rate of interest changes, nothing in Sections 1 through 14 of this act shall affect or defeat any refund claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the laws of this state before the date on which this act becomes effective, whether such refund claims, assessments, appeals, suits or actions have been begun or filed before the date on which this act becomes effective or are begun or filed thereafter; and the statutes contained in these sections as in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of any refund claim, assessment, appeal, suit, right or cause of action for taxes paid, due or accrued under the laws of this state before the date on which this act goes into effect, for the collection and enrollment of liens for any taxes due or accrued before the date on which this act goes into effect and for the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws prior to the date on which this act becomes effective.”

Sections 1 through 14 of Chapter 476, Laws of 2014, amended the following sections: Sections 27-7-23, 27-7-24, 27-7-37, 27-7-51, 27-7-53, 27-7-315, 27-7-327, 27-7-345, 27-13-23, 27-13-25, 27-65-31, 27-65-35, 27-65-37 and 27-65-39. For a complete listing of Code sections affected by Chapter 476, Laws of 2014, see Table B, Allocation of Acts, in the Statutory Tables Volume.

Amendment Notes —

The first 2005 amendment (ch. 414), deleted “unless it is shown that such failure is due to reasonable cause and not due to willful neglect” following “assessed under this section” in (3).

The second 2005 amendment (ch. 499), in the fourth sentence of (1), substituted “thirty (30) days from the date of the notice” for “thirty (30) days after receipt of notice,” substituted “to the board of review as provided by law” for “as set out in Sections 27-7-71 and 27-7-73,” and made minor stylistic changes; added “of this section” at the end of (2); deleted “unless it is shown that such failure is due to reasonable cause and not due to willful neglect” following “assessed under this section” in (3); in (4), deleted “thereon” following “pays the additional tax due”; in (5), substituted “when appealing the decision of the full State Tax Commission instead of paying the amount” for “as provided by Section 27-13-45 in lieu of payment of the,” substituted “of the assessment” for “thereof” following “tax assessment or a part,” and made minor stylistic changes; and designated the former second and third paragraphs of (5) as present (6).

The 2009 amendment, effective July 1, 2010, substituted “sixty (60) days” for “thirty (30) days” throughout (1); and substituted “Board of Tax Appeals” for “State Tax Commission” twice in (5).

The 2014 amendment (ch. 476), effective January 1, 2015, added (6) and redesignated former (6) as (7); substituted “the commissioner mailed or hand delivered” for “of” in the last sentence in (1); inserted “except as otherwise provided in subsection (6) of this section” in (2), (4), and (5); substituted “and the taxpayer” for “a taxpayer who” and “the commissioner may add interest” for “shall add interest” in the first sentence of (4), and in (5), substituted “appeals” for “files a bond when appealing,” deleted “instead of paying the amount of the additional tax found to be due by the Board of Tax Appeals” following “the decision of the Board of Tax Appeals,” and substituted “may bear interest” for “shall bear interest.”

Cross References —

Penalty for underpayment of taxes attributable to fraud, see §27-7-105.

Tax refunds, see §§27-7-313,27-7-315.

JUDICIAL DECISIONS

1. Notice sufficient.

Because the Mississippi Department of Revenue (MDOR) provided the taxpayer notice of the tax assessment by regular mail, there was no abuse of discretion in the chancery court’s determination that the MDOR provided the taxpayer with sufficient notice; subsection (1) specifically applied to and governed the notice required for the taxpayer’s assessment. Williams v. Morgan, 201 So.3d 1073, 2016 Miss. App. LEXIS 578 (Miss. Ct. App. 2016).

§ 27-7-53. Delinquent taxes; failure to file return.

    1. Except as otherwise provided in this section, if a return is timely filed by the taxpayer but the tax due is not paid, the commissioner shall make his assessment of tax due by mail or by personal delivery of the assessment to the taxpayer, which assessment shall constitute notice and demand for payment. The taxpayer shall be given a period of sixty (60) days from the date the commissioner mailed or hand delivered the notice in which to pay the tax due, including penalty and interest as hereinafter provided, and if the sum is not paid within the period of sixty (60) days, the commissioner shall proceed to collect it under the provisions of Sections 27-7-55 through 27-7-67 of this article; provided that within the period of sixty (60) days the taxpayer may appeal to the Board of Review as provided by law.
    2. 1. The taxpayer (and the taxpayer’s spouse if the tax liability relates to a joint return), during any of the preceding five (5) years, has not:

      a. Failed to file any return required by this chapter,

      b. Failed to pay any tax required by this chapter, or

      c. Entered into an installment agreement under this paragraph (b);

      2. The agreement requires full payment of the tax liability in equal installments within twelve (12) months from the date the return was filed if the tax liability falls within the provisions of subparagraph (i) of this paragraph, or within sixty (60) months from the date the return was filed if the tax liability falls within the provisions of subparagraph (ii) of this paragraph; and

      3. The taxpayer agrees to comply with the terms of the agreement.

      1. If an individual return is timely filed by the taxpayer and the amount of tax liability (determined without regard to interest, penalties, additions to the tax and additional amounts) of the taxpayer exceeds Seventy-five Dollars ($75.00) but does not exceed Three Thousand Dollars ($3,000.00), the taxpayer may request to pay the tax liability through an installment agreement.
      2. If an individual return is timely filed by the taxpayer and the amount of tax liability (determined without regard to interest, penalties, additions to the tax and additional amounts) of the taxpayer exceeds Three Thousand Dollars ($3,000.00) and the taxpayer has entered into an installment agreement with the Internal Revenue Service to pay federal income taxes on income earned during the same taxable year during which the state income tax liability was incurred, the taxpayer may request to pay the tax liability through an installment agreement.
      3. The taxpayer must file such a request with the return and must provide all information required by the commissioner.
      4. If the commissioner determines a taxpayer is financially unable to pay the tax liability, the commissioner may enter into an agreement to accept payment of the tax liability in installments if:
      5. Payments made through an installment agreement shall be subject to the interest provisions of subsection (3) of this section.
      6. The commissioner may terminate an installment agreement entered into under this paragraph (b) if he determines the taxpayer provided inaccurate or incomplete information before the agreement was entered into or he believes the collection of the tax to which the agreement relates is in jeopardy.
      7. The commissioner may modify or terminate an installment agreement entered into under this paragraph (b) if the taxpayer fails to:

      1. Pay any installment due under the agreement;

      2. Pay any other tax liability due under this chapter when the liability is due; or

      3. Provide a statement of financial condition required by the commissioner.

  1. If no return is made by a taxpayer required by this chapter to make a return, the commissioner shall determine the taxpayer’s liability from the best information available, which determination shall be prima facie correct for the purpose of this article, and the commissioner shall forthwith make an assessment of the tax so determined to be due by mail or by personal delivery of the assessment to the taxpayer, which assessment shall constitute notice and demand for payment. The taxpayer shall be given a period of sixty (60) days from the date the commissioner mailed or hand delivered the notice in which to pay the tax due, including penalty and interest as hereinafter provided, and if the sum is not paid within the period of sixty (60) days, the commissioner shall proceed to collect it under the provisions of Sections 27-7-55 through 27-7-67 of this article; provided that within the period of sixty (60) days the taxpayer may appeal to the Board of Review as provided by law.
    1. Interest at the rate of one percent (1%) per month, except as otherwise provided in this subsection, from the due date of the return may be added or assessed in addition to the tax due as provided in subsections (1) and (2) of this section.
    2. For taxes assessed by the commissioner on or after January 1, 2015, the rate of any interest assessed under this section shall be:
      1. Nine-tenths of one percent (9/10 of 1%) per month for such taxes assessed on or after January 1, 2015, and before January 1, 2016;
      2. Eight-tenths of one percent (8/10 of 1%) per month for such taxes assessed on or after January 1, 2016, and before January 1, 2017;
      3. Seven-tenths of one percent (7/10 of 1%) per month for such taxes assessed on or after January 1, 2017, and before January 1, 2018;
      4. Six-tenths of one percent (6/10 of 1%) per month for such taxes assessed on or after January 1, 2018, and before January 1, 2019; and
      5. One-half of one percent (1/2 of 1%) per month for such taxes assessed on or after January 1, 2019.
  2. In case of failure to file a return as required by this chapter, there may be added to the amount required to be shown as tax on the return a penalty of five percent (5%) of the total amount of the deficiency or delinquency of the tax if the failure is for not more than one (1) month, with an additional five percent (5%) for each additional month or fraction thereof during which the failure continues, not to exceed twenty-five percent (25%) in the aggregate. The failure to file a return penalty shall not be less than One Hundred Dollars ($100.00).
  3. In case of failure to pay the amount shown as tax on any return specified in subsections (1) and (2) of this section on or before the date prescribed for payment of the tax, determined with regard to any extension of time for payment or installment agreement, or both, there may be added to the amount shown as tax on the return one-half of one percent (1/2 of 1%) of the total amount of the deficiency or delinquency of the tax if the failure is for not more than one (1) month, with an additional one-half of one percent (1/2 of 1%) for each additional month or fraction thereof during which the failure continues, not to exceed twenty-five percent (25%) in the aggregate.

HISTORY: Codes, 1942, § 9220-26; Laws, 1934, ch. 120; Laws, 1938, ch. 116; Laws, 1942, ch. 134; Laws, 1944, ch. 123, § 1; Laws, 1948, ch. 438, § 1; Laws, 1952, ch. 402, § 25; Laws, 1958, ch. 554, § 8; Laws, 1966, ch. 632, § 2; Laws, 1971, ch. 512, § 3; Laws, 1978, ch. 341, § 2; Laws, 1979, ch. 427, § 6; Laws, 1986, ch. 393, § 7; Laws, 1991, ch. 524, § 8; Laws, 1992, ch. 407, § 2; Laws, 1995, ch. 346, § 3; Laws, 2002, ch. 414, § 2; Laws, 2005, ch. 414, § 2; Laws, 2005, ch. 499, § 13; Laws, 2009, ch. 492, § 44; Laws, 2010, ch. 387, § 1; Laws, 2014, ch. 476, § 5, eff from and after January 1, 2015.

Joint Legislative Committee Note —

Section 2 of ch. 414, Laws of 2005, effective from and after July 1, 2005 (approved March 21, 2005), amended this section. Section 13 of ch. 499, Laws of 2005, effective from and after July 1, 2005 (approved April 21, 2005), also amended this section. As set out above, this section reflects the language of Section 13 of ch. 499, Laws of 2005, pursuant to Section 1-3-79 which provides that whenever the same section of law is amended by different bills during the same legislative session, and the effective dates of the amendments are the same, the amendment with the latest approval date shall supersede all other amendments to the same section approved on an earlier date.

Editor’s Notes —

Laws of 1991, ch. 524, § 18, effective from and after January 1, 1991, provides as follows:

“SECTION 18. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax or franchise tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax or franchise tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Laws of 2009, ch. 492, § 146 provides:

“SECTION 146. Section 145 of this act shall take effect and be in force from and after July 1, 2009, and the remainder of this act shall take effect and be in force from and after July 1, 2010.”

Laws of 2014, ch. 476, § 18, effective January 1, 2015, provides:

“SECTION 18. Except for the reductions in the rate of interest as set out in Sections 4, 5, 6, 7, 8, 9, 10 and 14 which also contain the effective date of such rate of interest changes, nothing in Sections 1 through 14 of this act shall affect or defeat any refund claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the laws of this state before the date on which this act becomes effective, whether such refund claims, assessments, appeals, suits or actions have been begun or filed before the date on which this act becomes effective or are begun or filed thereafter; and the statutes contained in these sections as in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of any refund claim, assessment, appeal, suit, right or cause of action for taxes paid, due or accrued under the laws of this state before the date on which this act goes into effect, for the collection and enrollment of liens for any taxes due or accrued before the date on which this act goes into effect and for the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws prior to the date on which this act becomes effective.”

Sections 1 through 14 of Chapter 476, Laws of 2014, amended the following sections: Sections 27-7-23, 27-7-24, 27-7-37, 27-7-51, 27-7-53, 27-7-315, 27-7-327, 27-7-345, 27-13-23, 27-13-25, 27-65-31, 27-65-35, 27-65-37 and 27-65-39. For a complete listing of Code sections affected by Chapter 476, Laws of 2014, see Table B, Allocation of Acts, in the Statutory Tables Volume.

Amendment Notes —

The first 2005 amendment (ch. 414) designated the former provisions of (1) as (1)(a), and in (1)(a), added “Except as otherwise provided in this section”; added (1)(b); deleted “unless it is shown that such failure is due to reasonable cause and not due to willful neglect” following “required by this chapter” in (4); and in (5), substituted “time for payment or installment agreement or both” for “time for payment, unless it is shown that such failure is due to reasonable cause and not due to willful neglect.”

The second 2005 amendment (ch. 499) incorporated the amendments made by Laws, 2005, ch. 414, § 2; substituted “to the board of review as provided by law” for “as set out in Sections 27-7-71 and 27-7-73” at the end of (1)(a) and (2); substituted “as provided in subsections (1) and (2) of this section” for “as hereinabove provided in subsections (1) and (2)” at the end of (3); and made minor stylistic changes throughout.

The 2009 amendment, effective July 1, 2010, substituted “sixty (60) days” for “thirty (30) days” three times each in (1)(a) and (2); and made a minor stylistic change in (2).

The 2010 amendment added (1)(b)(ii); designated the former second sentence in (1)(b)(i) as (1)(b)(iii); designated the former last sentence in (1)(b)(i) as the introductory paragraph in (1)(b)(iv); in (1)(b)(iv)2., added the language beginning “if the tax liability falls within the provisions of subparagraph (i) of this paragraph” through to the end; and redesignated former (1)(b)(ii) through (1)(b)(iv) as (1)(b)(v) through (1)(b)(vii).

The 2014 amendment (ch. 476), effective January 1, 2015, added (3)(b); substituted “the commissioner mailed or hand delivered” for “of” near the beginning of the last sentences in (1)(a) and (2); in (b), inserted the (a) designation, inserted “except as otherwise provided in this subsection” and substituted “may” for “shall” in (3)(a) and in (4) and (5), substituted “total amount of the deficiency or delinquency” for “amount.”

Cross References —

Penalty for underpayment of taxes attributable to fraud, see §27-7-105.

Action to recover tax, penalty and interest, see §27-35-5.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation §§ 709 (form and sufficiency of particular notices), 712 et seq. (obligation to pay and manner of payment).

CJS.

85 C.J.S., Taxation § 1353.

JUDICIAL DECISIONS

1. In general.

Because the evidence in the record supported the chancery court’s determination that the Mississippi Department of Revenue (MDOR) complied with the statute’s notice requirements for assessments on unfiled tax returns, the taxpayer did not lack proper notice of the assessments; the MDOR provided a copy of electronic records to establish that it issued one tax assessment by regular mail, and it provided proof that it issued another assessment by regular mail. Williams v. Morgan, 201 So.3d 1073, 2016 Miss. App. LEXIS 578 (Miss. Ct. App. 2016).

There was no abuse of discretion in the chancery court’s finding that the Mississippi Department of Revenue (MDOR) provided sufficient notice to the taxpayer of his tax assessments because the MDOR presented sufficient proof of the taxpayer’s receipt of the tax assessments; the MDOR presented the chancellor with a copy of electronically recorded information documenting the taxpayer’s receipt of the certified-mail notices. Williams v. Morgan, 201 So.3d 1073, 2016 Miss. App. LEXIS 578 (Miss. Ct. App. 2016).

There was no abuse of discretion in the chancery court’s finding that the Mississippi Department of Revenue (MDOR) provided sufficient notice to the taxpayer of his tax assessments because the MDOR exceeded the notice requirements of the statue when it sent the taxpayer notice of his assessments by certified mail; the statute only required the MDOR to send notice of the assessment to the taxpayer by mail or by personal delivery. Williams v. Morgan, 201 So.3d 1073, 2016 Miss. App. LEXIS 578 (Miss. Ct. App. 2016).

Bankruptcy debtor failed to show that the debtor’s business was not profitable to excuse the debtor’s failure to file income tax returns or rebut the presumption that the agency’s assessment of the debtor’s income tax liability was correct. Blalock v. Miss. Dep't of Rev. (In re Blalock), 537 B.R. 284, 2015 Bankr. LEXIS 3120 (Bankr. S.D. Miss. 2015).

Chancellor did not err in granting the Mississippi Department of Revenue summary judgment on the taxpayers’ action for a declaratory judgment and injunctive relief where the taxpayers acknowledged that they failed to file any tax returns until after the assessment under Miss. Code Ann. §27-7-53 (Rev. 2010) had taken place, after they had been so notified, and after collection activities had commenced, and thus, Miss. Code Ann. §27-7-49 (Rev. 2010) did not apply. McCrory v. Miss. Dep't of Revenue, 152 So.3d 1204, 2014 Miss. App. LEXIS 734 (Miss. Ct. App. 2014).

Where plaintiff debtor sought a discharge of her prior state income tax obligations, her failure to file timely tax returns prior to the State tax commission’s determination of her income tax liability for the years in issue, such liability was nondischargeable, because the debtor had not filed a return, and her liability had been determined under Miss. Code Ann. §27-7-53(2). McCoy v. Miss. State Tax Comm'n (In re McCoy), 2009 Bankr. LEXIS 2542 (Bankr. S.D. Miss. Aug. 31, 2009), aff'd, 2011 U.S. Dist. LEXIS 55463 (S.D. Miss. Feb. 8, 2011).

State offered proof that an assessment of tax liability was mailed to defendant, and according to Miss. Code Ann. §27-7-53, that assessment constituted written notice and demand for payment; therefore, the trial court properly denied defendant’s motion for a directed verdict, on the ground that he did not receive proper notice, in defendant’s trial for failure to file a tax return and attempting to evade payment of personal income tax. Salman v. State, 2004 Miss. App. LEXIS 72 (Miss. Ct. App. Feb. 3, 2004), cert. denied, 882 So. 2d 234, 2004 Miss. LEXIS 993 (Miss. 2004).

The acts of the chief of the income tax division and other representatives of state tax commission were the acts of the chairman of the commission, in whom was vested the administration of the income tax law and an additional assessment by them was an assessment by the chairman. McWilliams Dredging Co. v. McKeigney, 227 Miss. 730, 86 So. 2d 672, 1956 Miss. LEXIS 748 (Miss. 1956).

Where manufacturer’s formula whose use was urged by foreign dredging corporation, engaged in projects in Mississippi and other states, in proportioning income and loss as between Mississippi and other states was rejected by the commission, which contended that a specific accounting could be made, the burden was on the corporation to show that its extra-territorial values were being taxed, and it cannot complain unless it can show that the commission’s method was arbitrary and unreasonable. McWilliams Dredging Co. v. McKeigney, 227 Miss. 730, 86 So. 2d 672, 1956 Miss. LEXIS 748 (Miss. 1956).

Contention of foreign dredging corporation, which had engaged in projects in Mississippi during the tax period, that its business was a unitary operation rendering it impossible to divide its business into separate units for state income tax purposes was without merit where auditors of the tax commission had no insurmountable difficulty in ascertaining from the company’s books its receipts and expenses with respect to each project, and the company apparently had no difficulty in specifically accounting to the state of Louisiana for its income earned in that state. McWilliams Dredging Co. v. McKeigney, 227 Miss. 730, 86 So. 2d 672, 1956 Miss. LEXIS 748 (Miss. 1956).

In a proceeding to impose additional income tax assessment against husband, who had filed joint tax returns with his wife in respect to income on certain mineral lands, on the theory that the returns for taxes should have shown income to have belonged to the husband alone instead of joint income of husband and wife, the fact that the collection of tax against the wife would have been difficult, could not be a factor in determining the rights of the parties to the property. Stone v. Sample, 216 Miss. 287, 62 So. 2d 307, 1953 Miss. LEXIS 635 (Miss. 1953).

§ 27-7-55. Collection of tax; enrolling judgment.

If any taxpayer, liable for the payment of income taxes, penalties or interest, fails or refuses to pay them after receiving the notice and demands as provided in Sections 27-7-49, 27-7-51 and 27-7-53, and if the taxpayer has not filed a timely appeal to the board of review as provided by law, the commissioner may file a notice of tax lien for the income taxes, penalties and interest with the circuit clerk of the county in which the taxpayer resides or owns property, which shall be enrolled on the judgment roll. Immediately upon receipt of the notice of tax lien for income taxes, penalties and interest, the circuit clerk shall enter upon the judgment roll, in the appropriate columns, the name of the taxpayer as judgment debtor, the name of the commissioner or Department of Revenue as judgment creditor, the amount of the taxes, penalties and interest, and the date and time of enrollment. The judgment shall be valid as against mortgagees, pledgees, entrusters, purchasers, judgment creditors, and other persons from the time of filing with the clerk. The amount of the judgment shall be a debt due the State of Mississippi and remain a lien upon all property and rights to property belonging to the taxpayer, both real and personal, including choses in action, with the same force and like effect as any enrolled judgment of a court of record, and shall continue until satisfied; however, the judgment shall not be a lien upon the property of the taxpayer for a longer period than seven (7) years from the date of the filing of the notice of tax lien for income taxes, penalties and interest unless an action is brought on the lien before the expiration of such time or unless the commissioner refiles the notice of tax lien before the expiration of such time. The judgment shall be a lien upon the property of the taxpayer for a period of seven (7) years from the date of refiling such notice of tax lien unless an action is brought on the lien before the expiration of such time or unless the commissioner refiles such notice of tax lien before the expiration of such time. There shall be no limit upon the number of times that the commissioner may refile notices of tax liens. The judgment shall serve as authority for the issuance of writs of execution, writs of attachment, writs of garnishment or other remedial writs. The commissioner may issue warrants for collection of income taxes from such judgments in lieu of the issuance of any remedial writ by the circuit clerk.

Upon failure to pay the taxes imposed under this article by any taxpayer who has executed any bond, the commissioner shall give notice of the failure to the sureties of the bond and demand payment of the tax, penalties and interest within ten (10) days. If the sureties of the taxpayer’s bond shall fail or refuse to pay the penal sum demanded within the ten (10) days allowed, the commissioner may file a notice of tax lien with the circuit clerk of the county in which the sureties reside or own property, which shall be enrolled upon the judgment roll, and the commissioner may proceed to collect from the sureties as provided in this section for collecting from any judgment debtor.

The commissioner is hereby authorized to pay the clerk’s fee for enrolling certificates of indebtedness and any court costs that may be adjudged against the department or commissioner out of funds appropriated by the Legislature to defray expenses of the Department of Revenue.

HISTORY: Codes, 1942, § 9220-27; Laws, 1934, ch. 120; Laws, 1942, ch. 134; Laws, 1952, ch. 402, § 26; Laws, 1954, ch. 390; Laws, 1958, ch. 556; Laws, 1971, ch. 512, § 4; Laws, 1990, ch. 332, § 1; Laws, 2005, ch. 499, § 14; Laws, 2014, ch. 412, § 13, eff from and after Jan. 1, 2015.

Amendment Notes —

The 2005 amendment, in the first paragraph, substituted “a timely appeal to the board of review as provided by law” for “petition as provided in Section 27-7-71” in the first sentence, substituted “on the lien” for “thereon” following “be brought” in the fourth and fifth sentences; in the second paragraph, substituted “collect from the sureties as in this section provided in this section” for “collect from the sureties as herein provided”; and made minor stylistic changes throughout.

The 2014 amendment (ch. 412), effective January 1, 2015, substituted “may” for “shall” in the first sentence of the firs paragraph and in the second sentence of the second paragraph; deleted “in this section” preceding “provided in this section” in the second sentence of the second paragraph; and substituted, “Department of Revenue” for “State Tax Commission” and “department” for “commission” throughout the section.

Cross References —

Enrollment of judgments, generally, see §11-7-189.

Attachment at law against debtors, see §11-33-1 et seq.

Garnishment proceedings, see §11-35-1 et seq.

Executions, generally, see §13-3-111 et seq.

State Tax Commission as meaning Department of Revenue, see § 27-7-3.

OPINIONS OF THE ATTORNEY GENERAL

Each lien recorded on the judgment roll for failure to pay income taxes, penalties, or interest represents a different debt owed to the State Tax Commission, and a separate writ of garnishment should be issued for each recorded state tax lien. Anderson, Jan. 24, 1992, A.G. Op. #91-0952.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxations § 730 et seq. (collection).

CJS.

85 C.J.S., Taxation §§ 2075-2077.

Law Reviews.

The Effect of Bankruptcy and Encumbrances on Mineral Interests in Mississippi. 53 Miss. L. J. 551, December, 1983.

JUDICIAL DECISIONS

1. In general.

No exception to the rule that administrative remedies must be exhausted before resorting to the courts for relief against a deficiency assessment of state income tax based on a change in net income made by the federal Internal Revenue Service, may be based on the destruction by the tax commissioner of the original return. Davis v. Barr, 250 Miss. 54, 157 So. 2d 505, 1963 Miss. LEXIS 535 (Miss. 1963), cert. denied, 377 U.S. 965, 84 S. Ct. 1647, 12 L. Ed. 2d 736, 1964 U.S. LEXIS 1091 (U.S. 1964).

This provision applies to the collection of a deficiency assessment of state income tax. Davis v. Barr, 250 Miss. 54, 157 So. 2d 505, 1963 Miss. LEXIS 535 (Miss. 1963), cert. denied, 377 U.S. 965, 84 S. Ct. 1647, 12 L. Ed. 2d 736, 1964 U.S. LEXIS 1091 (U.S. 1964).

The issue of a warrant for the collection of a delinquent tax is not a prerequisite to the assessment of a penalty for nonpayment. Broadhead v. Monaghan, 238 Miss. 239, 117 So. 2d 881, 1960 Miss. LEXIS 400 (Miss. 1960).

§ 27-7-57. Warrant for collection of tax.

The commissioner may issue a warrant under official seal directed to the sheriff of any county of the state, or to a special agent of the commission, commanding him to immediately seize and sell the real and personal property of the person owning the same found within the county in which the judgment is enrolled for the payment of the amount of tax, penalties, and interest, if any, as set forth in the warrant, and the cost of executing the warrant.

HISTORY: Codes, 1942, § 9220-27; Laws, 1934, ch. 120; Laws, 1942, ch. 134; Laws, 1952, ch. 402, § 26; Laws, 1954, ch. 390; Laws, 1958, ch. 556; Laws, 1971, ch. 512, § 4; Laws, 1976, ch. 380, § 1, eff from and after passage (approved April 26, 1976).

Cross References —

Sheriff’s execution and return of process, see §19-25-37.

JUDICIAL DECISIONS

1. In general.

No exception to the rule that administrative remedies must be exhausted before resorting to the courts for relief against a deficiency assessment of state income tax based on a change in net income made by the federal Internal Revenue Service, may be based on the destruction by the tax commissioner of the original return. Davis v. Barr, 250 Miss. 54, 157 So. 2d 505, 1963 Miss. LEXIS 535 (Miss. 1963), cert. denied, 377 U.S. 965, 84 S. Ct. 1647, 12 L. Ed. 2d 736, 1964 U.S. LEXIS 1091 (U.S. 1964).

This provision applies to the collection of a deficiency assessment of state income tax. Davis v. Barr, 250 Miss. 54, 157 So. 2d 505, 1963 Miss. LEXIS 535 (Miss. 1963), cert. denied, 377 U.S. 965, 84 S. Ct. 1647, 12 L. Ed. 2d 736, 1964 U.S. LEXIS 1091 (U.S. 1964).

The issuance of a warrant for the collection of a delinquent tax is not a prerequisite to the assessment of a penalty for nonpayment. Broadhead v. Monaghan, 238 Miss. 239, 117 So. 2d 881, 1960 Miss. LEXIS 400 (Miss. 1960).

§ 27-7-59. Jeopardy assessment and warrant.

If the commissioner has cause to believe and believes that the collection of taxes, due by any taxpayer will be jeopardized by delay, he may assess such taxes, immediately, together with damages and interest, and may immediately file with the circuit clerk a notice of tax lien for income taxes, penalties, and interest and issue a jeopardy warrant under official seal directed to the sheriff of any county of this state or to a special agent of the tax commission.

The circuit clerk shall proceed as provided in Section 27-7-55, upon receiving a copy of the notice of tax lien from the commissioner. Any tax determined to be due under a jeopardy assessment, shall be a debt due the state and, when thus enrolled upon the judgment roll of the county, shall be the equivalent of any enrolled judgment of a court of record and shall constitute a lien on all the property and rights to property of the judgment debtor.

The sheriff, or the special agent, as the case may be, upon receipt of the jeopardy warrant, shall immediately proceed in accordance with Section 27-7-61. However, where property has been seized under authority of a jeopardy warrant, the taxpayer, may file a petition for a hearing and revision of the assessment with the commissioner at any time prior to the date of the sale by the enforcement officer, provided such taxpayer executes a supersedeas surety bond with a surety company, authorized to do and doing business in this state, for double the amount of the assessment. Such bond shall be conditioned that any taxes, penalties, interest, and costs adjudged to be due after the hearing will be paid promptly upon order of the tax commission.

HISTORY: Codes, 1942, § 9220-27; Laws, 1934, ch. 120; Laws, 1942, ch. 134; Laws, 1952, ch. 402, § 26; Laws, 1954, ch. 390; Laws, 1958, ch. 556; Laws, 1971, ch. 512, § 4; Laws, 1976, ch. 380, § 2, eff from and after passage (approved April 26, 1976).

Cross References —

Sheriff’s execution and return of process, see §19-25-37.

Tax Commission as meaning Department of Revenue, see §27-7-3.

RESEARCH REFERENCES

ALR.

Dischargeability of claim for taxes under 1966 Amendment to § 17a(1) of Bankruptcy Act [11 USCS § 35(a)(1)] as affecting government’s right to enforce tax lien against after-acquired property of bankrupt. 5 A.L.R. Fed. 1004.

JUDICIAL DECISIONS

1. In general.

No exception to the rule that administrative remedies must be exhausted before resorting to the courts for relief against a deficiency assessment of state income tax based on a change in net income made by the federal Internal Revenue Service, may be based on the destruction by the tax commissioner of the original return. Davis v. Barr, 250 Miss. 54, 157 So. 2d 505, 1963 Miss. LEXIS 535 (Miss. 1963), cert. denied, 377 U.S. 965, 84 S. Ct. 1647, 12 L. Ed. 2d 736, 1964 U.S. LEXIS 1091 (U.S. 1964).

This provision applies to the collection of a deficiency assessment of state income tax. Davis v. Barr, 250 Miss. 54, 157 So. 2d 505, 1963 Miss. LEXIS 535 (Miss. 1963), cert. denied, 377 U.S. 965, 84 S. Ct. 1647, 12 L. Ed. 2d 736, 1964 U.S. LEXIS 1091 (U.S. 1964).

The issuance of a warrant for the collection of a delinquent tax is not a prerequisite to the assessment of a penalty for nonpayment. Broadhead v. Monaghan, 238 Miss. 239, 117 So. 2d 881, 1960 Miss. LEXIS 400 (Miss. 1960).

§ 27-7-61. Execution by sheriff or special agent; fees; disposition of property.

The sheriff, or special agent of the Tax Commission, upon receipt of a warrant or a jeopardy warrant, shall immediately seize any property of the taxpayer named in the warrant, in all respect, with like effect, and in the manner prescribed by law with respect to executions of judgments, and he shall execute such warrant and return it to the commissioner, and pay to him the money collected by virtue thereof by the date specified therein, but not to exceed sixty (60) days.

The sheriff or special agent shall be entitled to the fees for his services in the same amount, and to be collected in like manner, as provided by Sections 25-7-19 and 25-7-21, Mississippi Code of 1972, for like services under a writ of execution. Provided, however, that the minimum total of all such fees shall be Ten Dollars ($10.00). All such fees collected by a special agent of the Tax Commission shall be paid to the Tax Commission and deposited in a fund to be expended by the chairman to help defray the costs of carrying out the provisions of Sections 27-7-55 through 27-7-67. Provided, further, that when a warrant issued to a sheriff shall be withdrawn by the commissioner prior to its expiration date, the commissioner is authorized to pay to the sheriff the fees allowed by law for services actually performed and costs actually incurred, out of money collected as fees from the taxpayer, or from funds appropriated for the operation of the Tax Commission.

Real property shall be disposed of according to Section 13-3-163, Mississippi Code of 1972, and, except as otherwise provided in this paragraph, personal property shall be disposed of according to Section 13-3-165, Mississippi Code of 1972. However, perishable personal property may be disposed of as provided by Section 13-3-167, Mississippi Code of 1972. In addition to the advertising requirements provided in Section 13-3-165 for the sale of personal property, the Tax Commission may, when the commissioner determines the need to do so, advertise sales of personal property in any additional manner determined appropriate by the commissioner. The costs of any such additional advertising shall be considered a cost of the sale and shall be collected from the proceeds of the sale. The failure to advertise the sale of personal property in any form other than that required by Section 13-3-165 shall not invalidate a sale. For any sale of property by the Tax Commission, the commissioner may determine acceptable methods of payments to be received from the highest bidder for any sale.

HISTORY: Codes, 1942, § 9220-27; Laws, 1934, ch. 120; Laws, 1942, ch. 134; Laws, 1952, ch. 402, § 26; Laws, 1954, ch. 390; Laws, 1958, ch. 556; Laws, 1971, ch. 512, § 4; Laws, 1976, ch. 380, § 3; Laws, 2002, ch. 404, § 1, eff from and after passage (approved Mar. 19, 2002.).

Cross References —

Executions, generally, see §13-3-111 et seq.

When sales of land may be made, and advertising of such sale, see §13-3-163.

Sale of perishable goods, see §13-3-167.

Sheriff’s execution and return of process, see §19-25-37.

Sheriff’s liability for failure to make return, execute process, or pay over collection, see §§19-25-41,19-25-45.

Tax Commission as meaning Department of Revenue, see §27-7-3.

Warrants for collection, see §§27-7-57,27-7-59.

RESEARCH REFERENCES

ALR.

Right of purchaser at execution sale, upon failure of title, to reimbursement or restitution from judgment creditor. 33 A.L.R.4th 1206.

JUDICIAL DECISIONS

jdufl

1. In general.

Sale of land for payment of income taxes did not deprive owner of property without due process of law. State ex rel. Knox v. Gulf, M. & N. R. Co., 138 Miss. 70, 104 So. 689, 1925 Miss. LEXIS 106 (Miss. 1925).

§ 27-7-63. Commissioner may bid at sales.

When any property is offered for sale under authority of a warrant or writ of execution for the collection of income taxes, penalties, or interest, and no bid is submitted equal to the reasonable value of the property, the commissioner or his agent may bid therefor, on behalf of the State of Mississippi, an amount not to exceed the amount of the warrant and costs, and, if declared the successful bidder for the particular piece of property, such title as may be conveyed shall pass to the state, and the state’s interest in the property may then be sold at public or private sale to the best interest of the state; provided, however, that the taxpayer shall have a period of sixty (60) days from the date of such sale within which to redeem such property, except perishables, by payment of the entire tax due together with all penalties, interest, and lawful costs. In the event of such redemption, the commissioner shall issue, or cause to be issued, his certificate of redemption upon request of the taxpayer, which certificate of redemption may be filed as a deed in the appropriate public office.

HISTORY: Codes, 1942, § 9220-27; Laws, 1934, ch. 120; Laws, 1942, ch. 134; Laws, 1952, ch. 402, § 26; Laws, 1954, ch. 390; Laws, 1958, ch. 556; Laws, 1971, ch. 512, § 4, eff from and after January 1, 1971.

Cross References —

Bidding off land by Commissioner of Revenue at tax sales, generally, see §27-3-43.

§ 27-7-65. Alias executions.

Whenever any property, personal or real, which is seized and sold by virtue of Sections 27-7-55 through 27-7-63, is not sufficient to satisfy the claim of the State of Mississippi for which distraint or seizure is made, the commissioner may, thereafter, and as often as the same may be necessary, issue alias warrants or have issued alias writs of execution authorizing the sheriff or special agent of the tax commission to proceed to seize and sell in like manner any other property liable to seizure of the person against whom such claim exists, until the amount due from him, together with all expenses, is fully paid.

HISTORY: Codes, 1942, § 9220-27; Laws, 1934, ch. 120; Laws, 1942, ch. 134; Laws, 1952, ch. 402, § 26; Laws, 1954, ch. 390; Laws, 1958, ch. 556; Laws, 1971, ch. 512, § 4, eff from and after January 1, 1971.

Cross References —

Executions, generally, see §13-3-111 et seq.

Sheriff’s execution and return of process, see §19-25-37.

Tax commission as meaning Department of Revenue, see §27-7-3.

§ 27-7-67. Sheriff and special agent not personally liable.

Every warrant issued to a sheriff of any county of this state or to a special agent of the state tax commission shall provide that the state tax commission will indemnify and save harmless the said sheriff or special agent against all damages which he may sustain in consequence of the seizure or sale of the property, and the commissioner is hereby authorized to pay all obligations, which may accrue by reason of the issuance and execution of any warrant authorized by Sections 27-7-55 through 27-7-65, out of funds appropriated by the legislature to defray the expenses of the state tax commission. Any claimant accepting any payment authorized to be made by the commissioner under the provisions of this section shall be barred of any action against the sheriff or special agent of the tax commission for damages sustained by the same as a consequence of the levying of process authorized by Sections 27-7-55 through 27-7-65.

HISTORY: Codes, 1942, § 9220-27; Laws, 1934, ch. 120; Laws, 1942, ch. 134; Laws, 1952, ch. 402, § 26; Laws, 1954, ch. 390; Laws, 1958, ch. 556; Laws, 1971, ch. 512, § 4, eff from and after January 1, 1971.

Cross References —

State Tax Commission as meaning Department of Revenue, see § 27-7-3.

JUDICIAL DECISIONS

1. In general.

Mississippi statute requiring state to indemnify and hold harmless a special agent of Tax Commission for any liability arising out of execution of warrant did not waive State’s Eleventh Amendment immunity from suit in federal court; statute contained no unequivocal waiver. Smith v. Luther, 973 F. Supp. 601, 1997 U.S. Dist. LEXIS 13513 (N.D. Miss. 1997).

§ 27-7-69. Tax upon settlement of fiduciary’s account.

No final account of a fiduciary shall be allowed by any court unless such account shows, and the judge of said court finds, that all income taxes imposed upon said fiduciary, which have become payable, have been paid, and that all taxes which may become due are secured by bond, deposit, or otherwise. The certificate of the commissioner of income tax and the receipt for the amount of the tax therein certified shall be conclusive as to the payment of the tax to the extent of said certificate.

HISTORY: Codes, 1942, § 9220-28; Laws, 1934, ch. 120; Laws, 1952, ch. 402, § 27, eff from and after January 1, 1952.

Cross References —

Fiduciary returns, see §27-7-35.

Final account of executor or administrator, see §91-7-297.

Guardian’s final account, see §93-13-77.

§§ 27-7-71 and 27-7-73. Repealed.

Repealed by Laws of 2005, ch. 499, § 36 effective from and after July 1, 2005.

§27-7-71. [Codes, 1942, § 9220-30; Laws, 1934, ch. 120; Laws, 1938, ch. 116; Laws, 1948, ch. 438, § 2; Laws, 1952, ch. 402, § 29; Laws, 1958, ch. 554, § 9; Laws, 1971, ch. 512, § 5, eff from and after January 1, 1971.]

§27-7-73. [Codes, 1942, § 9220-31; Laws, 1934, ch. 120; Laws, 1952, ch. 402, § 30; Laws, 1971, ch. 512, § 6, eff from and after January 1, 1971.]

Editor’s Notes —

Former §§27-7-71 and27-7-73 provided for hearings and appeals from certain actions of the State Tax Commission.

§ 27-7-75. Receipts for taxes.

When requested, the commissioner shall give any person making any payment a full written or printed receipt, stating the amount paid and the particular account for which such payment was made, and showing for which instalment same is paid, and shall pay all moneys into the state treasury on auditor’s warrant as other moneys are paid into the state treasury.

HISTORY: Codes, 1942, § 9220-34; Laws, 1934, ch. 120; Laws, 1952, ch. 402, § 33, eff from and after January 1, 1952.

JUDICIAL DECISIONS

1. Applicability.

Argument of Mississippi State Tax Commission (MSTC)–that because all tax monies collected by the MSTC through the diversion statute were deposited into the state treasury pursuant to Miss. Code Ann. §27-7-75, then a receiver’s suit would actually be a suit against the state and any judgment would be paid by the state, so that the state’s Eleventh Amendment immunity applied– was misplaced. Relief sought by the reciever would not effectively result in any monetary damages being paid from funds belonging to the state. Nabers v. Miss. State Tax Comm'n, 665 F. Supp. 2d 692, 2009 U.S. Dist. LEXIS 75211 (S.D. Miss. 2009).

§ 27-7-77. Credit for income taxes paid.

  1. Individual resident taxpayers of Mississippi whose gross income is derived from sources both within and without the State of Mississippi shall be allowed a tax credit for income tax paid to another state, territory of the United States, or the District of Columbia against the amount of tax found to be due to the State of Mississippi.
  2. This tax credit shall be limited in amount, however, as provided below:
    1. The tax credit may not exceed the amount of income tax due the State of Mississippi.
    2. The tax credit may not exceed the amount of income tax actually paid to the other state.
    3. The tax credit may not exceed an amount computed by applying the highest Mississippi rates to the net taxable income reported to the other state. The net taxable income reported to the other state shall be computed on the basis of the provisions contained in the income tax laws and regulations of said other state. Highest rates are meant to mean the highest rates at which the net taxable income reported to the other state is taxable by the State of Mississippi.
  3. Before an individual resident taxpayer of Mississippi may claim the credit allowed under this section, he shall file with his tax return a certificate showing amounts of gross income, net income, and net taxable income derived from sources without this state, together with the amount of tax paid or to be paid on such income.

HISTORY: Codes, 1942, § 9220-38; Laws, 1934, ch. 120; Laws, 1940, ch. 124; Laws, 1944, ch. 123, § 2; Laws, 1952, ch. 402, § 37; Laws, 1954, ch. 371; Laws, 1966, ch. 633, § 1, eff from and after July 1, 1966.

Cross References —

Credit for shareholders for payment of income tax by S corporations on behalf of shareholders, see §27-8-21.

RESEARCH REFERENCES

ALR.

Income tax: constitutionality, construction, and application of statutory provisions allowing credit for income tax paid to another state or country. 12 A.L.R.2d 359.

Decision to take foreign income taxes as federal credit under Section 901 of the Internal Revenue Code (26 USCS § 901) as precluding their deduction for state income tax purposes. 77 A.L.R.4th 823.

JUDICIAL DECISIONS

jdufl

1. In general.

2. Particular applications.

jdufl

1. In general.

The manifest purpose of § 37, Chapter 120, Laws of 1934, in providing for reciprocal exemption, was to avoid the taxation of one’s income by more than one state. Clement v. Stone, 195 Miss. 774, 15 So. 2d 517, 1943 Miss. LEXIS 160 (Miss. 1943).

As regards reciprocal exemption, Code 1942, § 9220-38 was interpreted to mean that the legislature of Mississippi proposed to sister states that if they would exempt citizens of this state from an income tax that their own citizens were required to pay, then Mississippi would exempt citizens of such states from the payment of the income tax that Mississippi citizens were required to pay under the income tax act. Clement v. Stone, 195 Miss. 774, 15 So. 2d 517, 1943 Miss. LEXIS 160 (Miss. 1943).

Exemption from taxation in its broad meaning means that whenever a tax is laid on property which does not apply to all property within the jurisdiction of the taxing authorities, the property not taxed may be said to be exempted; and in its narrow meaning, an exemption from taxation is the grant of immunity to particular persons or corporations or to persons or corporations of a particular class from a tax upon property or an excise which persons or corporations generally within the same taxing district are obligated to pay. Clement v. Stone, 195 Miss. 774, 15 So. 2d 517, 1943 Miss. LEXIS 160 (Miss. 1943).

A statute granting exemption from taxes must be strictly construed against the claimed exemption and such a statute should never be enlarged by construction in favor of the nonliability. Clement v. Stone, 195 Miss. 774, 15 So. 2d 517, 1943 Miss. LEXIS 160 (Miss. 1943).

The principle that exemption laws are to be liberally construed in favor of the owner of property when it is sought to be subjected to sale under execution or attachment does not prevail when an exemption is claimed from liability for taxes. Clement v. Stone, 195 Miss. 774, 15 So. 2d 517, 1943 Miss. LEXIS 160 (Miss. 1943).

In order for a citizen of a state other than the State of Mississippi to be exempt from an income tax on all income received from within the State of Mississippi, the state of which he is a citizen must have a general income tax law at least similar in principle to that of Mississippi, as to the character and source of income tax, in order for such nonresident to be entitled to the exemption on the ground of reciprocity, or to avoid double taxation. Clement v. Stone, 195 Miss. 774, 15 So. 2d 517, 1943 Miss. LEXIS 160 (Miss. 1943).

2. Particular applications.

Income tax statute of Tennessee, which in effect taxed income derived from stock and bonds which would not otherwise be taxed by the ad valorem taxes, levied no income tax within the meaning of the reciprocity clause of this section. Clement v. Stone, 195 Miss. 774, 15 So. 2d 517, 1943 Miss. LEXIS 160 (Miss. 1943).

Where the state of Tennessee had no statute that would impose an income tax upon a citizen and resident of that state for any income produced by him on his farm or plantation in Mississippi, the reciprocity exemption provided for by Code 1942, § 9220-38 was not applicable. Clement v. Stone, 195 Miss. 774, 15 So. 2d 517, 1943 Miss. LEXIS 160 (Miss. 1943).

Where a statute of the state of Tennessee had no general income tax law, either on gross or net incomes, containing a reciprocity provision, but merely a statute providing for taxation of income derived by way of dividends from stock or bonds of persons, partnerships, etc., in the state of Tennessee, exemption claimed by resident of Tennessee receiving income from farm in Mississippi should be denied. Clement v. Stone, 195 Miss. 774, 15 So. 2d 517, 1943 Miss. LEXIS 160 (Miss. 1943).

§ 27-7-79. Administration of article.

  1. The commissioner shall have exclusive jurisdiction and be charged with the administration and enforcement of the provisions of this article, except as otherwise provided.
  2. The commissioner, for the purpose of ascertaining the correctness of any return, or for the purpose of making a return where none has been made, is hereby authorized, by any agent designated by the commissioner for that purpose, to examine any books, papers, records or memoranda, bearing upon the matter required to be included in the return, and may require the attendance of persons rendering a return or of any officer or employee of such person, or of any person having knowledge in the premises, and may take his testimony with reference to the matter required by law to be included in the return, with power to administer oaths to such person or persons.
  3. If any person summoned to appear under this article to testify, or produce books, papers or other data, shall refuse to do so, the chancery court for the district in which the person resides shall have jurisdiction by appropriate process to compel such attendance, testimony or production of books, papers or other data.
  4. The commissioner, with the approval of the Governor, may appoint and remove such officers, agents, deputies, clerks and employees as he may deem necessary, such persons to have such duties and powers as the commissioner may, from time to time, prescribe. The salaries of all officers, agents and employees employed by the commissioner shall be such as he may prescribe, with the approval of the Governor, not to exceed such amounts as may be appropriated by the Legislature, and the members of the commission and such officers, agents and employees shall be allowed such reasonable and necessary traveling and other expenses as may be incurred in the performance of their duties, not to exceed the amount appropriated therefor by the Legislature.
  5. The commissioner shall designate certain special agents appointed under this section and evidenced by a written certificate of appointment under the seal of the commission, of which judicial notice shall be taken by all courts of this state. Such agents, when in possession of a warrant issued under authority of this article, shall have all the powers and duties of the sheriff in enforcing the provisions of the article relating to the warrant thus issued, and in making arrests of persons obstructing or seeking to obstruct the execution of the warrant, or in serving any writ, notice or order connected with the enrolled judgment for which the warrant is issued by whatever officer or authority of court issued.
  6. The commissioner may require such of the officers, agents, and employees, as he may designate, to give bond for the faithful performance of their duties, in such form and with such securities as he may determine, and all premiums on such bonds shall be paid by the commissioner out of the monies appropriated for the purposes of this article.
  7. All officers empowered by law to administer oaths and the members of the commission, and such officers as it may designate, shall have power to administer an oath to any person or to take the acknowledgment of any person in respect to any return or report required by this article or the rules and regulations of the commissioner.
  8. All agents of the commissioner shall have, for identification purposes, proper credentials signed by the chairman of the commission.
  9. The commissioner shall prepare and publish annually statistics reasonably available with respect to the operation of this law, including classification of taxpayers and of the income, the amounts allowed as deductions, exemptions and credits, and also a statement of the cost of administering this article and any other facts deemed pertinent and valuable.

HISTORY: Codes, 1942, § 9220-32; Laws, 1934, ch. 120; Laws, 1952, ch. 402, § 31; Laws, 1958, ch. 554, § 10; Laws, 1971, ch. 512, § 7; Laws, 2001, ch. 429, § 1; Laws, 2005, ch. 499, § 15, eff from and after July 1, 2005.

Amendment Notes —

The 2005 amendment deleted former (3) which read: “The commissioner is authorized to establish a board of review and to appoint certain qualified employees thereto. Said board of review shall, when established and appointments made thereto, have recognized status for the purpose of conducting hearings as required by the provisions of Section 27-7-71[Repealed], Mississippi Code of 1972. The conclusions and order of such board shall require the approval of the commissioner before becoming final. In the case of an appeal to the State Tax Commission, a copy of the board’s order shall be made available to all commissioners prior to the date of the hearing”; redesignated the remaining subsections accordingly; and made minor stylistic changes throughout.

Cross References —

Appointments by Governor, generally, see §7-1-5.

Subpoena for witnesses, generally, see §§13-3-93,99-9-11.

Commissioner of Revenue of the Department of Revenue, see §27-3-1 et seq.

Out-of-state audit of books to determine tax liability, see §§27-3-63,27-3-65.

Commissioner as meaning Commissioner of Revenue of the Department of Revenue, see §27-7-3.

Execution of warrants, see §§27-7-57 through27-7-61.

JUDICIAL DECISIONS

1. In general.

The court referred to this section in determining the proportion of income of a manufacturing company having plants in Mississippi and other states which is taxable in Mississippi. Reliance Mfg. Co. v. Barr, 245 Miss. 86, 146 So. 2d 569, 1962 Miss. LEXIS 535 (Miss. 1962).

§ 27-7-81. Regulatory authority.

The commissioner, with the approval of the Governor, may from time to time make such rules and regulations, not inconsistent with this article, as he may deem necessary to enforce its provisions.

HISTORY: Codes, 1942, § 9220-33; Laws, 1934, ch. 120; Laws, 1952, ch. 402, § 32, eff from and after January 1, 1952.

Cross References —

Commissioner of Revenue of the Department of Revenue, see §27-3-1 et seq.

Commissioner as meaning Commissioner of Revenue of the Department of Revenue, see §27-7-3.

JUDICIAL DECISIONS

1. In general.

The court referred to this section in determining the proportion of income of a manufacturing company having plants in Mississippi and other states which is taxable in Mississippi. Reliance Mfg. Co. v. Barr, 245 Miss. 86, 146 So. 2d 569, 1962 Miss. LEXIS 535 (Miss. 1962).

Tax commission’s statutory authority to make such regulations, not inconsistent with the income tax law, as may be deemed necessary to enforce its provisions, does not extend to a regulation operating to impose a tax liability not authorized by the statute. Monaghan v. Reliance Mfg. Co., 236 Miss. 462, 111 So. 2d 225, 1959 Miss. LEXIS 340 (Miss. 1959).

A foreign corporation was not in a position to contend that it had been taxed under regulations which had not been approved by the governor, where it did not raise the question in the court below, either by pleadings or otherwise, and failed to offer any proof whatsoever thereon, and it further appeared from the record that the regulations had been approved by the governors for the years in question. Stapling Machines Co. v. Monaghan, 232 Miss. 484, 99 So. 2d 649, 1958 Miss. LEXIS 297, 1958 Miss. LEXIS 298 (Miss. 1958).

§ 27-7-83. Confidentiality of reports and returns; release of certain information under certain circumstances.

  1. Returns and return information filed or furnished under the provisions of this chapter shall be confidential, and except in accordance with proper judicial order, as otherwise authorized by this section, as authorized in Section 27-4-3 or as authorized under Section 11 of this act, it shall be unlawful for the Commissioner of Revenue or any deputy, agent, clerk or other officer or employee of the Department of Revenue or the Mississippi Department of Information Technology Services, or any former employee thereof, to divulge or make known in any manner the amount of income or any particulars set forth or disclosed in any report or return required. The provisions of this section shall apply fully to any federal return, a copy of any portion of a federal return, or any information reflected on a federal return which is attached to or made a part of the state tax return. Likewise, the provisions of this section shall apply to any federal return or portion thereof, or to any federal return information data which is acquired from the Internal Revenue Service for state tax administration purposes pursuant to the Federal-State Exchange Program cited at Section 6103, Federal Internal Revenue Code. The term “proper judicial order” as used in this section shall not include subpoenas or subpoenas duces tecum, but shall include only those orders entered by a court of record in this state after furnishing notice and a hearing to the taxpayer and the Department of Revenue. The court shall not authorize the furnishing of such information unless it is satisfied that the information is needed to pursue pending litigation wherein the return itself is in issue, or the judge is satisfied that the need for furnishing the information outweighs the rights of the taxpayer to have such information secreted.
  2. Returns and return information with respect to taxes imposed by this chapter shall be open to inspection by or disclosure to the Commissioner of the Internal Revenue Service of the United States, or the proper officer of any state imposing an income tax similar to that imposed by this chapter, or the authorized representatives of such agencies. Such inspection shall be permitted, or such disclosure made, only upon written request by the head of such agencies, or the district director in the case of the Internal Revenue Service, and only to the representatives of such agencies designated in a written statement to the Commissioner of Revenue as the individuals who are to inspect or to receive the return or return information on behalf of such agency. The Commissioner of Revenue is authorized to enter into agreements with the Internal Revenue Service and with other states for the exchange of returns and return information data, or the disclosure of returns or return information data to such agencies, only to the extent that the statutes of the United States or of such other state, as the case may be, grant substantially similar privileges to the proper officer of this state charged with the administration of the tax laws of this state.
    1. The return of a person shall, upon written request, be open to inspection by or disclosure to:
      1. In the case of the return of an individual, that individual;
      2. In the case of an income tax return filed jointly, either of the individuals with respect to whom the return is filed;
      3. In the case of the return of a partnership, any person who was a member of such partnership during any part of the period covered by the return;
      4. In the case of the return of a corporation or a subsidiary thereof, any person designated by resolution of its board of directors or other similar governing body, or any officer or employee of such corporation upon written request signed by any principal officer and attested to by the secretary or other officer;
      5. In the case of the return of an estate, the administrator, executor or trustee of such estate, and any heir at law, next of kin or beneficiary under the will, of the decedent, but only to the extent that such latter persons have a material interest which will be affected by information contained therein;
      6. In the case of the return of a trust, the trustee or trustees, jointly or separately, and any beneficiary of such trust, but only to the extent that such beneficiary has a material interest which will be affected by information contained therein;
      7. In the case of the return of an individual or a return filed jointly, any claimant agency or claimant local government seeking to collect a debt through the setoff procedure established in Sections 27-7-701 through 27-7-713, Sections 27-7-501 through 27-7-519 and/or Sections 1 through 12 of this act, as the case may be, from an individual with respect to whom the return is filed.
    2. If an individual described in paragraph (a) is legally incompetent, the applicable return shall, upon written request, be open to inspection by or disclosure to the committee, trustee or guardian of his estate.
    3. If substantially all of the property of the person with respect to whom the return is filed is in the hands of a trustee in bankruptcy or receiver, such return or returns for prior years of such person shall, upon written request, be open to inspection by or disclosure to such trustee or receiver, but only if the Commissioner of Revenue finds that such receiver or trustee, in his fiduciary capacity, has a material interest which will be affected by information contained therein.
    4. Any return to which this section applies shall, upon written request, also be open to inspection by or disclosure to the attorney-in-fact duly authorized in writing by any of the persons described in paragraph (a) of this subsection to inspect the return or receive the information on his behalf, subject to the conditions provided in paragraph (a).
    5. Return information with respect to any taxpayer may be open to inspection by or disclosure to any person authorized by this subsection to inspect any return of such taxpayer if the Commissioner of Revenue determines that such disclosure would not seriously impair state tax administration.
  3. The State Auditor and the employees of his office shall have the right to examine only such tax returns as are necessary for auditing the Department of Revenue, and the same prohibitions against disclosure which apply to the Department of Revenue shall apply to the State Auditor and his employees or former employees.
  4. Officers and employees of the Mississippi Development Authority who execute a confidentiality agreement with the Department of Revenue shall be authorized to discuss and examine information to which this section applies at the offices of the Mississippi Department of Revenue. This disclosure is limited to information necessary to properly administer the programs under the jurisdiction of the Mississippi Development Authority. The Department of Revenue is authorized to disclose to officers and employees of the Mississippi Development Authority who execute a confidentiality agreement the information necessary under the circumstances. The same prohibitions against disclosure which apply to the Department of Revenue shall apply to the officers or employees of the Mississippi Development Authority.
  5. Information required by the University Research Center to prepare the analyses required by Sections 57-13-101 through 57-13-109 shall be furnished to the University Research Center upon request. It shall be unlawful for any officer or employee of the University Research Center to divulge or make known in any manner the amount of income or any particulars set forth or disclosed in any information received by the center from the Department of Revenue other than as may be required by Sections 57-13-101 through 57-13-109 in an analysis prepared pursuant to Sections 57-13-101 through 57-13-109.
  6. Information required by the Mississippi Development Authority to prepare the reports required by Section 57-1-12.2 shall be furnished to the Mississippi Development Authority upon request. It shall be unlawful for any officer or employee of the Mississippi Development Authority to divulge or make known in any manner the amount of income or any particulars set forth or disclosed in any information received by the Mississippi Development Authority from the Department of Revenue other than as may be required by Section 57-1-12.2 in a report prepared pursuant to Section 57-1-12.2.
  7. Information necessary to comply with Chapter 13, Title 85, may be furnished to financial institutions. It shall be unlawful for any officer or employee of the financial institution to divulge or make known in any manner the amount of income or any particulars set forth or disclosed in any information received by the financial institution from the Department of Revenue other than as may be authorized by Chapter 13, Title 85.
  8. Nothing in this section shall be construed to prohibit the publication of statistics, so classified as to prevent the identification of particular reports or returns and the items thereof, or the inspection by the Attorney General, or any other attorney representing the state, of the report or return of any taxpayer who shall bring action to set aside the tax thereon, or against whom any action or proceeding has been instituted to recover any tax or penalty imposed.
  9. Nothing in this section shall prohibit the commissioner from making available information necessary to recover taxes owing the state pursuant to the authority granted in Section 27-75-16.
  10. Reports and returns required under the provisions of this chapter shall be preserved in accordance with approved records control schedules. No records, however, may be destroyed without the approval of the Director of the Department of Archives and History.
  11. The Department of Revenue is authorized to disclose to the Child Support Unit and to the Fraud Investigation Unit of the Department of Human Services without the need for a subpoena or proper judicial order the name, address, social security number, amount of income, source of income, assets and other relevant information, records and tax forms for individuals who are delinquent in the payment of any child support as defined in Section 93-11-101 or who are under investigation for fraud or abuse of any state or federal program or statute as provided in Section 43-1-23.
  12. Nothing in this section shall prohibit the Department of Revenue from exchanging information with the federal government that is necessary to offset income tax refund payment on debts owed to this state or the United States.
  13. Nothing in this section shall prohibit the department from making available information that is necessary to be disclosed for the administration and enforcement of Section 27-7-87.

HISTORY: Codes, 1942, § 9220-35; Laws, 1934, ch. 120; Laws, 1952, ch. 402, § 34; Laws, 1975, ch. 516, § 2; Laws, 1978, ch. 342, § 1; Laws, 1981, ch. 501, § 21; Laws, 1984; ch. 447, § 3; Laws, 1985, ch. 364, § 11; Laws, 1985, ch. 464, § 8; Laws, 1988, ch. 349, § 3; Laws, 1997, ch. 588, § 145; Laws, 2004, ch. 516, § 3; Laws, 2010, ch. 327, § 2; Laws, 2010, ch. 385, § 2; Laws, 2010, ch. 388, § 3; Laws, 2010, ch. 481, § 2; Laws, 2014, ch. 517, § 9; Laws, 2017, ch. 407, § 6, eff from and after July 1, 2017; Laws, 2019, ch. 345, § 13, eff from and after January 1, 2019.

Joint Legislative Committee Note —

Section 2 of ch. 481, Laws of 2010, effective July 1, 2010 (approved April 7, 2010), amended this section. Section 2 of ch. 327, Laws of 2010, effective July 1, 2010 (approved March 15, 2010), Section 3 of ch. 388, Laws of 2010, July 1, 2010 (approved March 17, 2010) and Section 2 of ch. 385, Laws of 2010, effective July 1, 2010 (approved March 17, 2010), also amended this section. As set out above, this section reflects the language of Section 2 of ch. 481, Laws of 2010, which contains language that specifically provides that it supersedes §27-7-83 as amended by Laws of 2010, chs. 327, 385 and 388.

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected a typographical error in (10) by substituting “. . . debts owed to this state or the United States. . . ” for “. . . debts owed to this state of the United States. . . ” The Joint Committee ratified this correction at its July 22, 2010, meeting.

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected typographical errors in the internal statutory references. The Joint Committee ratified the correction at its July 24, 2014, meeting.

Editor’s Notes —

Laws of 1984, ch. 447, § 7, effective April 30, 1984, provides as follows:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 7 and 13, Mississippi Code of 1972, prior to July 1, 1984, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1984, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1984, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1985, ch. 364, § 11, amended this section effective July 1, 1985. Subsequently, section 8, ch. 464, Laws, 1985, effective July 1, 1985, also amended this section without referring to ch. 364. As set out above, this section contains the language of section 8, ch. 464, which represents the latest legislative expression on the subject.

Laws of 1997, ch. 588, § 150, provides as follows:

“SECTION 150. Any person or entity shall be absolutely immune from any liability arising from compliance with the dictates of this act unless such conduct by the person or entity is willful and intentional.”

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor,” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section 27-104-6 provides that whenever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Amendment Notes —

The 2004 amendment added (9).

The first 2010 amendment (ch. 327), in (1), in the first sentence, substituted “it shall be unlawful for any deputy, agent, clerk or other officer or employee of the Department of Revenue or the Mississippi Department of Information Technology Services” for “it shall be unlawful for members of the State Tax Commission or members of the Mississippi Department of Information Technology Services, any deputy, agent, clerk or other officer or employee thereof,” and in the next-to-last sentence, substituted “Department of Revenue” for “State Tax Commission”; in (4), twice substituted “Department of Revenue” for “State Tax Commission”; in (5), substituted “in this section” for “herein”; in (6), substituted “commissioner” for “chairman of the commission”; in (8) and (9), substituted “department” for “commission”; in (9), substituted “to this state or the United States” for “to this state of the United States”; and added (10).

The second 2010 amendment (ch. 385), in (1), in the first sentence, substituted “it shall be unlawful for the Commissioner of Revenue or any deputy, agent, clerk or other officer or employee of the Department of Revenue or the Department of Information Technology” for “it shall be unlawful for members of the State Tax Commission or members of the Mississippi Department of Information Technology Services, any deputy, agent, clerk or other officer or employee thereof,” and in the next-to-last sentence, substituted “Department of Revenue” for “State Tax Commission”; in (2), twice substituted “Commissioner of the Revenue” for “commissioner”; in (3)(c) and (3)(e), substituted “Commissioner of the Revenue” for “commissioner”; in (4), twice substituted “Department of Revenue” for “State Tax Commission”; added present (5) and redesignated the remaining subsections accordingly; in (6), substituted “Nothing in this section” for “Nothing herein”; and in (9) and (10), substituted “Department of Revenue” for “commission.”

The third 2010 amendment (ch. 388), in (1) and (4), substituted “Department of Revenue” for “State Tax Commission”; in the first sentence in (1), inserted “or as authorized in Section 27-4-3” and substituted “it shall be unlawful for the Commissioner of Revenue or any deputy, agent, clerk or other officer or employee of the Department of Revenue or the Department of Information Technology” for “it shall be unlawful for members of the State Tax Commission or members of the Mississippi Department of Information Technology Services, any deputy, agent, clerk or other officer or employee thereof”; in (5), substituted “in this section” for “herein”; in (6), substituted “commissioner” for “chairman of the commission”; and in (8) and (9), substituted “department” for “commission.”

The fourth 2010 amendment (ch. 481), in (9), inserted “and to the Fraud Investigation Unit,” “without the need for a subpoena or proper judicial order,” and “and other relevant information, records and tax forms” and added “or who are under investigation for fraud or abuse of any state or federal program or statute as provided in Section 43-1-23.”

The 2014 amendment added (6) and (7) and redesignated the remaining subsections accordingly.

The 2017 amendment added (8) and redesignated the remaining subsections accordingly.

Cross References —

Requirement that consent of director of department of archives and history be obtained prior to destruction of public records, see §25-59-31.

Violation of this section is a misdemeanor, see §27-7-87.

Release of information by the Department of Revenue pursuant to provisions for setoffs against income tax refunds for debts owed for child support or maintenance, see §27-7-517.

Confidentiality of corporation franchise tax returns, see §27-13-57.

Federal Aspects—

The federal-state exchange program cited in subsection (1) appears as 26 USCS § 6103.

OPINIONS OF THE ATTORNEY GENERAL

There is no authority for an assessor to require inspection of state tax returns in making his valuation of property. Martin, III, Oct. 6, 2000, A.G. Op. #2000-0562.

RESEARCH REFERENCES

ALR.

Validity, construction, and effect of state laws requiring public officials to protect confidentiality of income tax returns or information. 1 A.L.R.4th 959.

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation §§ 495, 496 (confidentiality of reports).

§ 27-7-85. Community property not recognized.

For the purpose of this article, community property shall not be recognized in Mississippi.

HISTORY: Codes, 1942, § 9220-39; Laws, 1952, ch. 402, § 38, eff from and after January 1, 1952.

§ 27-7-87. Penalties.

  1. Any person making the returns and reports required by this article, who shall knowingly declare or swear falsely, shall be guilty of perjury and, upon conviction, shall be punished by imprisonment in the State Penitentiary for a term not exceeding ten (10) years.
  2. If any individual, corporation, partnership or fiduciary, or any officer, employee, or representative thereof, or member of a partnership, required to pay any tax, make any return, or supply any information or exhibit any books, or records, when requested to do so by the commissioner, or any agent designated by the commissioner, whether with reference to their own returns or not, willfully refuses to do so, the same shall be guilty of a misdemeanor and, upon conviction, shall be fined not less than One Hundred Dollars ($100.00), nor more than Five Hundred Dollars ($500.00), or be imprisoned not more than six (6) months, or both. Failure by any of the previously mentioned entities to supply information pursuant to a written request within a reasonable amount of time may subject the entity to a civil penalty of Five Hundred Dollars ($500.00) per each written request.
  3. Any person violating the provisions of Section 27-7-83 shall be guilty of a misdemeanor and, upon conviction, shall be punished by a fine of not exceeding One Thousand Dollars ($1,000.00), or by imprisonment not exceeding one (1) year, or both, at the discretion of the court, and if the offender be an officer or employee of the state, he shall be dismissed from office and be incapable of holding any public office in this state for a period of five (5) years thereafter.
    1. Any preparer who is grossly negligent in the preparation of a tax return shall be liable for a penalty of Five Hundred Dollars ($500.00) for each return so prepared. Every paid preparer must legibly sign each return prepared and must also furnish his federal employer identification number or preparer tax identification number issued by the Internal Revenue Service.
    2. For purposes of this subsection, the term “grossly negligent” shall include, but not be limited to:
      1. Submission of returns reflecting a tax liability that is understated by twenty-five percent (25%) or greater.
      2. Submission of returns containing errors affecting the calculation of tax after being notified of these types of errors by the department.
      3. Submission of returns claiming a position that is not reasonably sustainable by the department, Board of Tax Appeals or an appropriate appellate court.
      4. Submission of returns reporting deductions, exemptions or other reductions to income that cannot be documented to support the return.
    3. The penalty provided for in this subsection may be imposed for each return that a preparer has so prepared.
    4. If a paid preparer is assessed a penalty under this subsection and he fails to legibly sign each return and include his federal employer identification number or preparer tax identification number issued by the Internal Revenue Service, the paid preparer shall be liable for a penalty of Five Hundred Dollars ($500.00) in addition to any other penalty authorized by this subsection.
    5. If any person is found to be engaging in the activity of preparing tax returns for others after being penalized as provided for in this subsection, it shall be the duty of the commissioner to proceed to seek an injunction to prevent the person from continuing the preparation of returns.
  4. Any individual, corporation or other entity who fails to file a return, or fails to file a complete return, within the prescribed time including extensions and after a written request therefor from the Department of Revenue may be subject to a penalty. The penalty is Twenty-five Dollars ($25.00) per incomplete or omitted attachment or schedule. The maximum penalty per return is Five Hundred Dollars ($500.00). The required schedules or attachments are to be specified by the commissioner in the Income Tax Regulations or the instructions with the tax forms.
  5. The commissioner shall make assessments against and effect collection from persons who are subjected to a penalty under this section in the same manner that is provided for the assessment and collection of taxes levied by this chapter.

HISTORY: Codes, 1942, §§ 9220-29, 9220-35; Laws, 1934, ch. 120; Laws, 1952, ch. 402, §§ 28, 34; Laws, 1989, ch. 485, § 8; Laws, 2007, ch. 375, § 1; Laws, 2010, ch. 327, § 1, eff from and after July 1, 2010.

Amendment Notes —

The 2007 amendment, in (4), added (b) and (c), and redesignated the former first paragraph as present (a); in (4)(a), substituted “Five Hundred Dollars ($500.00)” for “Fifty Dollars ($50.00)” in the first sentence, and added the language following “identification number” in the last sentence.

The 2010 amendment, in (4)(b)(i), deleted “Frequent” from the beginning; in (4)(b)(ii), deleted “Continued” from the beginning, and substituted “department” for “commission”; in (4)(b)(iii), substituted “department, Board of Tax Appeals” for “commission”; in (4)(b)(iv), deleted “Continued” from the beginning; added present (4)(c) and (4)(d), redesignating former (4)(c) as (4)(e); in the first sentence in (5), substituted “Department of Revenue” for “Tax Commission”; and added (6).

Cross References —

Suits for taxes by Attorney General, district attorneys, or county attorneys, see §7-5-55.

Board of Tax Appeals generally, see §27-4-1 et seq.

Crime of perjury, see §97-9-59.

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

RESEARCH REFERENCES

ALR.

Tax preparer’s liability to taxpayer in connection with preparation of tax returns. 81 A.L.R.3d 1119.

What constitutes a “material” fact for purposes of 18 USCS § 1001, relating to falsifying or concealing facts in matter within jurisdiction of United States department or agency. 49 A.L.R. Fed. 622.

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 738 et seq. (penalties, interest, cost).

13 Am. Jur. Trials, Defending Federal Tax Evasions, § 1 et seq.

CJS.

85 C.J.S., Taxation § 2077.

JUDICIAL DECISIONS

1. Evidence was sufficient.

Convictions for failure to file a tax return were affirmed because (1) there was sufficient evidence, in the form of testimony from three Mississippi State Tax Commission employees, for the jury to find that defendant committed the crime of failure to file a tax return, thus, the trial court did not commit error by denying defendant’s motion for directed verdict; and (2) during the jury instruction, the trial court properly denied a jury instruction that improperly commented on the evidence and properly denied two instructions regarding willfulness as there was no evidence to support them. Salman v. State, 2004 Miss. App. LEXIS 72 (Miss. Ct. App. Feb. 3, 2004), cert. denied, 882 So. 2d 234, 2004 Miss. LEXIS 993 (Miss. 2004).

§ 27-7-88. Contribution to Mississippi Burn Care Fund from state income tax refund; additional contribution at time of filing tax return authorized.

  1. Each resident individual taxpayer who files a Mississippi income tax return and who will receive a tax refund from the State Tax Commission may designate that a contribution be made to the Mississippi Burn Care Fund created in Section 7-9-70, by marking the appropriate box printed on the return under this subsection. In the case of a joint return, each spouse may designate that a portion of the refund shall be paid to the fund.

    The State Tax Commission shall print on the Mississippi income tax form for residents a space for designating the contribution in substantially the following form:

    “MISSISSIPPIBURN CARE FUND

    I wish to contribute ( )$1 ( )$5 ( )$10 ( )Other $ _______________of my TAX REFUND TO THE MISSISSIPPI BURN CARE FUND.”

  2. Each resident individual taxpayer who files a Mississippi income tax return, whether or not the individual will receive a tax refund from the State Tax Commission, may choose to make a contribution to the Mississippi Burn Care Fund created in Section 7-9-70 at the time of filing his or her tax return, by marking the appropriate box printed on the return under this subsection and paying the amount of the contribution to the State Tax Commission when filing the tax return. The contribution authorized to be made under this subsection shall be in addition to any income tax liability that the individual pays when filing the tax return or in addition to the amount of the individual’s tax refund that is designated as a contribution to the fund under subsection (1) of this section. In the case of a joint return, each spouse may make a contribution to the fund under this subsection.

    The State Tax Commission shall print on the Mississippi income tax form for residents a space for indicating the amount of the contribution in substantially the following form:

    “MISSISSIPPIBURN CAREFUND

    I wish to contribute ( )$1 ( )$5 ( )$10 ( )Other $ _______________to the MISSISSIPPI BURN CARE FUND, in addition to the payment of my income tax liability or in addition to the amount of my tax refund that I designated as a contribution to the fund.”

  3. The State Tax Commission shall explain in the instructions accompanying the individual income tax form the purposes for which the contributions authorized in subsections (1) and (2) of this section shall be used.
  4. Subsection (1) of this section shall apply to taxable years beginning on or after January 1, 2001, and subsection (2) of this section shall apply to taxable years beginning on or after January 1, 2007.
  5. The Chairman of the State Tax Commission shall determine annually the total amount designated to be paid to the fund under subsection (1) of this section, along with all interest earned thereon, and the total amount contributed to the fund under subsection (2) of this section, and shall report the total amounts to the State Treasurer, who shall pay those amounts into the Mississippi Burn Care Fund.

HISTORY: Laws, 2000, ch. 319, § 1; Laws, 2005, 2nd Ex Sess, ch. 47, § 3; Laws, 2007, ch. 569, § 4, eff from and after July 1, 2007.

Editor’s Notes —

The quotation mark following “to the MISSISSIPPI BURN CARE FUND” in the Mississippi Burn Care Fund form in (2) is an apparent typographical error. The section appears as amended by Laws of 2007, ch. 569, § 4.

Amendment Notes —

The 2005 amendment, 2nd Ex Sess, ch. 47, substituted “Mississippi Burn Care Fund” for “Mississippi Fire Fighters Memorial Burn Center Fund” throughout.

The 2007 amendment added (2) and redesignated former (2) through (4) as present (3) through (5); inserted “in subsections (1) and (2) of this section” in (3); in (4), added “Subsection (1) of” and “and subsection (2) . . . January 1, 2007”; in (5), deleted “by individuals” following “amount designated,” inserted “under subsection (1) of this section” and “and the total amount contributed to the fund under subsection (2) of this section,” and substituted “report the total amounts” for “report such amount”; and made minor stylistic changes.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

Transfer of powers, duties and functions of State Tax Commission and Chairman of the State Tax Commission to Commissioner of Revenue acting through the Department of Revenue, see §27-3-4.

State Tax Commission as meaning Department of Revenue and Chairman of the State Tax Commission as meaning Commissioner of Revenue of the Department of Revenue, see §27-7-3.

Mississippi Burn Center, see §37-115-45.

§ 27-7-89. Contribution to Mississippi Educational Trust Fund from state income tax refund.

  1. Each resident individual taxpayer who files a Mississippi income tax return and who will receive a tax refund from the State Tax Commission may designate that a contribution be made to the “Mississippi Educational Trust Fund” authorized in House Concurrent Resolution No. 35, 1985 Regular Session, by marking the appropriate box printed on the return pursuant to this subsection. In the case of a joint return, each spouse may designate that a portion of the refund shall be paid to such fund.

    The State Tax Commission shall print on the Mississippi income tax form for residents a space for designating the contribution in substantially the following form:

    “MISSISSIPPI EDUCATIONAL TRUST FUND.

    I wish to contribute ( )$1 ( )$5 ( )$10 ( ) other $ _______________of my TAX REFUND TO THE MISSISSIPPI EDUCATIONAL TRUST FUND.”

  2. The State Tax Commission shall explain in the instructions accompanying the individual income tax form the purposes for which the contributions authorized herein shall be used.
  3. This section shall apply to taxable years beginning on or after January 1, 1986.
  4. The Chairman of the State Tax Commission shall determine annually the total amount designated by individuals to be paid to the fund, along with all interest earned thereon, and shall report such amount to the State Treasurer who shall pay such amount into the “Mississippi Educational Trust Fund” established in House Concurrent Resolution No. 35, 1985 Regular Session (Chapter 546, Laws of 1985).
  5. This section shall take effect and be in force from and after the date House Concurrent Resolution No. 35, 1985 Regular Session (Chapter 546, Laws of 1985) is ratified by the electorate.

HISTORY: Laws, 1985, ch. 351, § 28; Laws, 2000, ch. 319, § 2, eff from and after July 1, 2000.

Editor’s Notes —

Chapter 546 [House Concurrent Resolution No. 35], Laws of 1985, referred to in this section, proposed to amend the Mississippi Constitution of 1890 by adding Section 206A which provided for the creation of a trust fund in the State Treasury (see Volume 1, supplement for contents of Section 206A). The resolution was submitted and ratified by the electorate on November 4, 1986, and, by proclamation of the Secretary of State on November 20, 1986, was inserted in the state constitution.

Cross References —

Transfer of powers, duties and functions of State Tax Commission and Chairman of the State Tax Commission to Commissioner of Revenue acting through the Department of Revenue, see §27-3-4.

State Tax Commission as meaning Department of Revenue and Chairman of the State Tax Commission as meaning Commissioner of Revenue of the Department of Revenue, see §27-7-3.

§ 27-7-90. Contribution to Mississippi Commission for Volunteer Service Fund from state income tax refund.

  1. Each resident individual taxpayer who files a Mississippi income tax return and who will receive a tax refund from the State Tax Commission may designate that a contribution be made to the “Mississippi Commission for Volunteer Service Fund” established in Section 43-55-29, by marking the appropriate box printed on the return pursuant to this subsection. In the case of a joint return, each spouse may designate that a portion of the refund shall be paid to such fund.

    The State Tax Commission shall print on the Mississippi income tax form for residents a space for designating the contribution in substantially the following form:

    “MISSISSIPPI COMMISSION FOR VOLUNTEER SERVICE FUND

    I wish to contribute ( )$1 ( )$5 ( )$10 ( ) other $ _______________of my TAX REFUND TO THE MISSISSIPPI COMMISSION FOR VOLUNTEER SERVICE FUND.”

  2. The State Tax Commission shall explain in the instructions accompanying the individual income tax form the purposes for which the contributions authorized herein shall be used.
  3. This section shall apply to taxable years beginning on or after January 1, 1998.
  4. The Chairman of the State Tax Commission shall determine annually the total amount designated by individuals to be paid to the fund, along with all interest earned thereon, and shall report such amount to the State Treasurer who shall pay such amount into the “Mississippi Commission for Volunteer Service Fund” established in Section 43-55-29.

HISTORY: Laws, 1997, ch. 580, § 1, eff from and after July 1, 1997.

Cross References —

Transfer of powers, duties and functions of State Tax Commission and Chairman of the State Tax Commission to Commissioner of Revenue acting through the Department of Revenue, see §27-3-4.

State Tax Commission as meaning Department of Revenue and Chairman of the State Tax Commission as meaning Commissioner of Revenue of the Department of Revenue, see §27-7-3.

§ 27-7-91. Designation of contributions to Mississippi Wildlife Heritage Fund on income tax returns.

  1. Each resident individual taxpayer who files a Mississippi income tax return and who will receive a tax refund from the State Tax Commission may designate that a contribution be made to the “Wildlife Heritage Fund” by marking the appropriate box printed on the return pursuant to this subsection. In the case of a joint return, each spouse may designate that a portion of the refund shall be paid to such fund.

    The State Tax Commission shall print on the Mississippi income tax form for residents a space for designating the contribution in substantially the following form:

    “MISSISSIPPI WILDLIFE HERITAGE FUND.

    I wish to contribute ( )$1 ( )$5 ( )$10 ( ) other $ _______________of my TAX REFUND TO THE MISSISSIPPI WILDLIFE HERITAGE FUND.”

  2. The State Tax Commission shall explain in the instructions accompanying the individual income tax form the purposes for which the contributions authorized herein shall be used.
  3. This section shall apply to taxable years beginning on or after January 1, 1985.

HISTORY: Laws, 1985, ch. 508, § 1, applicable to taxable years beginning on or after January 1, 1985; Laws, 2000, ch. 319, § 3, eff from and after July 1, 2000.

Cross References —

Transfer of powers, duties and functions of State Tax Commission to Commissioner of Revenue acting through the Department of Revenue, see §27-3-4.

State Tax Commission as meaning Department of Revenue, see § 27-7-3.

Establishment of the Wildlife Heritage Fund, see §49-5-77.

§ 27-7-93. Transfer to Wildlife Heritage Fund of contributions designated on tax returns; expenditures.

  1. The Chairman of the State Tax Commission shall determine annually the total amount designated by individuals to be paid to the fund, along with all interest earned thereon, and shall report such amount to the State Treasurer who shall pay such amount into the “Wildlife Heritage Fund,” established in Section 49-5-77.
  2. The Mississippi Commission on Wildlife, Fisheries and Parks may expend such monies deposited into the fund pursuant to subsection (1) of this section only to implement the “Mississippi Natural Heritage Law of 1978,” Sections 49-5-141 through 49-5-157, Mississippi Code of 1972, by providing for the protection and management of nongame species, threatened or endangered wildlife or plants, and unique geological formations such as waterfalls, caves and canyons, and by purchasing, leasing, registering, dedicating and maintaining natural areas.

HISTORY: Laws, 1985, ch. 508, § 2; Laws, 2000, ch. 516, § 4, eff from and after passage (approved Apr. 30, 2000.).

Cross References —

Transfer of powers, duties and functions of State Tax Commission and Chairman of the State Tax Commission to Commissioner of Revenue acting through the Department of Revenue, see §27-3-4.

Chairman of the State Tax Commission as meaning Commissioner of Revenue of the Department of Revenue, see §27-7-3.

§ 27-7-93.1. Contribution to Mississippi Wildlife, Fisheries and Parks Foundation from state income tax refund.

  1. Each resident individual taxpayer who files a Mississippi income tax return and who will receive a tax refund from the State Tax Commission may designate that a contribution be made to the “Mississippi Wildlife, Fisheries and Parks Foundation” by marking the appropriate box printed on the return pursuant to this subsection. In the case of a joint return, each spouse may designate that a portion of the refund shall be paid to such foundation.

    The State Tax Commission shall print on the Mississippi income tax form for residents a space for designating the contribution in substantially the following form:

    “MISSISSIPPI WILDLIFE, FISHERIES AND PARKS FOUNDATION

    I wish to contribute () $1 () $5 () $10 () Other $ _______________of my TAX REFUND TO THE MISSISSIPPI WILDLIFE, FISHERIES AND PARKS FOUNDATION.”

  2. The State Tax Commission shall explain in the instructions accompanying the individual income tax form the purposes for which the contributions authorized herein shall be used.
  3. This section shall apply to taxable years beginning on or after January 1, 2006.
  4. The Chairman of the State Tax Commission shall determine annually the total amount designated by individuals to be paid to the foundation, along with all interest earned thereon, and shall report such amount to the State Treasurer who shall pay such amount to the Mississippi Wildlife, Fisheries and Parks Foundation.

HISTORY: Laws, 2006, ch. 405, § 1, eff from and after passage (approved Mar. 15, 2006.).

Cross References —

Transfer of powers, duties and functions of State Tax Commission and Chairman of the State Tax Commission to Commissioner of Revenue acting through the Department of Revenue, see §27-3-4.

State Tax Commission as meaning Department of Revenue and Chairman of the State Tax Commission as meaning Commissioner of Revenue of the Department of Revenue, see §27-7-3.

Mississippi Commission on Wildlife, Fisheries and Parks authorized to solicit and receive gifts on behalf of Mississippi Wildlife, Fisheries and Parks Foundation, see §49-5-76.

§ 27-7-94. Contribution to Mississippi Military Family Relief Fund from state income tax refund.

  1. Each resident individual taxpayer who files a Mississippi income tax return and who will receive a tax refund from the State Tax Commission may designate that a contribution be made to the Mississippi Military Family Relief Fund created in Section 33-4-1, to authorize resident individual income taxpayers to designate any portion of their tax refund for deposit into the Mississippi Military Family Relief Fund by marking the appropriate box printed on the return pursuant to this subsection. In the case of a joint return, each spouse may designate that a portion of the refund shall be paid to such fund.

    The State Tax Commission shall print on the Mississippi income tax form for residents a space for designating the contribution in substantially the following form:

    “Mississippi Military Family Relief Fund

    I wish to contribute ( ) $1 ( ) $5 ( ) $10 ( ) Other $ _______________of my tax refund to the Mississippi Military Family Relief Fund.”

  2. The State Tax Commission shall explain in the instructions accompanying the individual income tax form the purposes for which the contributions authorized herein shall be used.
  3. This section shall apply to taxable years beginning on or after January 1, 2005.
  4. The Chairman of the State Tax Commission shall determine annually the total amount designated by individuals to be paid to the fund, along with all interest earned thereon, and shall report such amount to the State Treasurer who shall pay such amount into the Mississippi Military Family Relief Fund.

HISTORY: Laws, 2005, 2nd Ex Sess, ch. 6, § 2 eff from and after passage June 14, 2005; Laws, 2007, ch. 447, § 2, eff from and after July 1, 2007.

Amendment Notes —

The 2007 amendment deleted former (5) which repealed the section effective January 1, 2008.

Cross References —

Transfer of powers, duties and functions of State Tax Commission and Chairman of the State Tax Commission to Commissioner of Revenue acting through the Department of Revenue, see §27-3-4.

State Tax Commission as meaning Department of Revenue and Chairman of the State Tax Commission as meaning Commissioner of Revenue of the Department of Revenue, see §27-7-3.

Mississippi Military Family Relief Fund, see §33-4-1.

§ 27-7-95. Limitations on allowances of losses from sales or exchanges of capital assets.

  1. In the case of a corporation, losses from sales or exchanges of capital assets shall be allowed only to the extent of gains from such sales or exchanges.
  2. In the case of a taxpayer other than a corporation, losses from sales or exchanges of capital assets shall be allowed only to the extent of the gains from such sales or exchanges, plus, if such losses exceed such gains, the lower of:
    1. Three Thousand Dollars ($3,000.00) and One Thousand Five Hundred Dollars ($1,500.00) in the case of a married individual filing a separate return, or
    2. The excess of such losses over such gains.

HISTORY: Laws, 1991, ch. 524, § 1, eff from and after January 1, 1992.

Cross References —

Treatment of gain or loss from disposition of property generally, see §27-7-9.

Deductions generally, see §27-7-17.

Definition of “capital asset,” see §27-7-99.

Application of this section to definition of “net capital loss,” see §27-7-101.

Application of Internal Revenue Code to this section, see §27-7-103.

RESEARCH REFERENCES

ALR.

Gain to owner of mortgaged property, for income tax purposes, where property is sold on foreclosure and adjusted cost basis is less than mortgage debt. 3 A.L.R.2d 639.

Holding period for determination of gain or loss on sale of partner’s interest in firm. 7 A.L.R.2d 672.

Market value of annuity as ascribable to agreement to pay a life annuity to another for purpose of determining capital gain or loss. 12 A.L.R.2d 589.

Initiation and termination of “holding period” in determining whether gain or loss on sale of stock or securities is entitled to capital gains or loss treatment. 7 A.L.R.3d 382.

Construction and application of § 1034 of Internal Revenue Code of 1954 (26 USC § 1034) concerning nonrecognition of gain or loss on sale or exchange of residential property. 5 A.L.R. Fed. 205.

Loss on sale of securities by corporate taxpayer as fully deductible trade or business expense under 26 USCS § 162(a), or uncompensated loss under 26 USCS § 165(a), or as partially deductible loss incurred on sale of capital asset under 26 USC § 165(f). 34 A.L.R. Fed. 699.

Modern view as to capital gains or ordinary income treatment of profit on sale of subdivided realty which is asserted to be “capital asset” under § 1221 of the Internal Revenue Code of 1954 (26 USCS § 1221). 45 A.L.R. Fed. 292.

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation §§ 422 et seq. (deductions, generally), 457 et seq. (gain or loss on disposition or conversion of property).

CJS.

85 C.J.S., Taxation §§ 1998-2004.

§ 27-7-97. Capital loss carrybacks and carryovers.

  1. If a corporation has a net capital loss for any taxable year (hereinafter referred to as the “loss year”), the amount shall be:
    1. A capital loss carryback to each of the three (3) taxable years preceding the loss year;
    2. A capital loss carryover to each of the five (5) taxable years succeeding the loss year.
  2. If a corporation has a loss year, the amount shall be treated as a short-term capital loss in each such taxable year. The entire amount of the net capital loss for any taxable year shall be carried to the earliest of the taxable years to which the loss may be carried, and the portion of the loss which shall be carried to each of the other taxable years to which the loss may be carried shall be the excess, if any, of the loss over the total of the capital gain net income for each of the prior taxable years to which the loss may be carried. For purposes of the preceding sentence, the capital gain net income for any such prior taxable year shall be computed without regard to the net capital loss for the loss year or for any taxable year thereafter.
    1. If a taxpayer other than a corporation has a net capital loss for any taxable year:
      1. The excess of the net short-term capital loss over the net long-term capital gain for such year shall be a short-term capital loss in the succeeding taxable year, and
      2. The excess of the net long-term capital loss over the net short-term capital gain for such year shall be a long-term capital loss in the succeeding taxable year.
    2. For purposes of determining the excess referred to in subsection (3)(a)(i) and (ii) of this section, there shall be treated as a short-term capital gain in the taxable year an amount equal to the lesser of:
      1. The amount allowed for the taxable year under Section 27-7-95, subsection (2)(a) or (b), or
      2. The adjusted taxable income for such taxable year.
    3. For purposes of subsection (3)(b) of this section, the term “adjusted taxable income” means taxable income increased by the sum of:
      1. The amount allowed for the taxable year under Section 27-7-95, subsection (2)(a) or (b), and
      2. The deduction allowed for such year.

      For the purposes of the preceding sentence, any excess of the deductions allowed for the taxable year over the gross income for such year shall be taken into account as negative taxable income.

HISTORY: Laws, 1991, ch. 524, § 2, eff from and after January 1, 1992.

Editor’s Notes —

At the direction of the co-counsel for the Joint Legislative Committee on Compilation, Revision and Publication of Legislation, an error in a statutory reference in (3)(b)(i) and (3)(c)(i) was corrected by substituting “Section 27-7-95, subsection (2)(a) or (b)” for “Section 1, subsection (2)(a) or (b).”

Cross References —

Gain or loss on disposition of property, see §27-7-9.

Definition of “capital asset”, see §27-7-99.

Definitions, see §27-7-101.

Application of this section to definition of “net capital loss”, see §27-7-101.

Application of Internal Revenue Code to this section, see §27-7-103.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation §§ 457 et seq. (gain or loss on disposition or conversion of property), 439 (deductions - losses), 492, 493 (carryback and carryover of net losses).

CJS.

85 C.J.S., Taxation §§ 1998-2004.

§ 27-7-99. “Capital asset” defined.

For purposes of Sections 27-7-95 through 27-7-103, the term “capital asset” means property held by the taxpayer, whether or not connected with his trade or business, but does not include the following:

Stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business;

Property, used in his trade or business, of a character which is subject to the allowance for depreciation provided in Section 27-7-17 or real property used in his trade or business;

A copyright, a literary, a musical or artistic composition, a letter or memorandum or similar property held by:

A taxpayer whose personal efforts created such property,

In the case of a letter, memorandum or similar property, a taxpayer for whom such property was prepared or produced, or

A taxpayer in whose hands the basis of such property is determined, for purposes of determining gain from a sale or exchange, in whole or part by reference to the basis of such property in the hands of a taxpayer described in paragraph (c)(i) and (ii) of this section;

Accounts or notes receivable acquired in the ordinary course of trade or business for services rendered or from the sale of property described in paragraph (a) of this section.

HISTORY: Laws, 1991, ch. 524, § 3, eff from and after January 1, 1992.

Editor’s Notes —

Laws of 1991, ch. 524, § 18, effective from and after January 1, 1992, provides as follows:

“SECTION 18. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax or franchise tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax or franchise tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Cross References —

Gain or loss on disposition of property, see §27-7-9.

Other definitions relating to capital gains and losses, see §27-7-101.

Application of Internal Revenue Code to this section, see §27-7-103.

RESEARCH REFERENCES

ALR.

What constitutes trade or business under Internal Revenue Code (U.S.C.S. Title 26). 161 A.L.R. Fed. 245.

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 458 (what is a capital asset).

§ 27-7-101. Other definitions relating to capital gains and losses.

The definition of the terms “short-term capital gain,” “short-term capital loss,” “long-term capital gain,” “long-term capital loss,” “net short-term capital gain,” “net short-term capital loss,” “net long-term capital gain,” “net long-term capital loss,” “capital gain net income,” “net capital loss,” and “net capital gain” shall be the same as those terms are defined under the provisions of the Internal Revenue Code and the rules, regulations, rulings and determinations promulgated thereunder, unless such definitions are in conflict with other provisions of this chapter, in which case the provisions of this chapter shall control.

HISTORY: Laws, 1991, ch. 524, § 4, eff from and after January 1, 1992; Laws, 1998, ch. 543, § 3, eff from and after January 1, 1998.

Cross References —

Gain or loss on disposition of property, see §27-7-9.

Definition of “capital asset,” see §27-7-99.

Application of Internal Revenue Code to this section, see §27-7-103.

§ 27-7-103. Applicability of provisions of Internal Revenue Code relating to capital losses.

All provisions of the Internal Revenue Code of 1986, as amended, in regard to limitations on capital losses, capital loss carrybacks and carryovers and holding periods of property shall be applicable to the provisions of Sections 27-7-95 through 27-7-101.

HISTORY: Laws, 1991, ch. 524, § 5, eff from and after January 1, 1992.

Cross References —

Gain or loss on disposition of property, see §27-7-9.

Definition of “capital asset”, see §27-7-99.

Federal Aspects—

Capital gains or losses on disposition of property, see 26 USCS § 1001 et seq.

RESEARCH REFERENCES

Am. Jur.

33 Am. Jur. 2d, Federal Taxation § 650.

71 Am. Jur. 2d, State and Local Taxation § 365 et seq. (provision in state law for conformity with federal law).

CJS.

85 C.J.S., Taxation §§ 1998-2004.

§ 27-7-105. Penalty on underpayment of taxes attributable to fraud.

  1. If any part of any underpayment of tax required to be shown on a return required by this chapter or if any underpayment is finally assessed due to failure to file a return required by this chapter is due to fraud, there shall be added to the tax an amount equal to seventy-five percent (75%) of the portion of the underpayment which is attributable to fraud.
  2. If the State Tax Commission establishes that any portion of an underpayment is attributable to fraud, the entire underpayment shall be treated as attributable to fraud, except with respect to any portion of the underpayment which the taxpayer establishes by a preponderance of the evidence is not attributable to fraud.
  3. In the case of a joint return, this section shall not apply with respect to a spouse unless some part of the underpayment is due to the fraud of the spouse.

HISTORY: Laws, 1991, ch. 524, § 10, eff from and after January 1, 1992.

Cross References —

State Tax Commission as meaning Department of Revenue, see § 27-7-3.

Assessment for underpayment of taxes, see §27-7-51.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 512 et seq. (penalties, generally).

§ 27-7-107. Repealed.

Repealed by Laws, 2018, ch. 395, § 3, eff from and after July 1, 2018.

§27-7-107. [Laws, 2009, ch. 418, § 2, eff from and after July 1, 2009.]

Former §27-7-107 provided that resident individuals could make a contribution to the Mississippi Bicentennial Celebration Fund from their tax refunds.

Article 3. Withholding of Tax.

§ 27-7-301. Citation of article.

This article may be cited as the “Mississippi Income Tax Withholding Law of 1968.”

HISTORY: Codes, 1942, § 9220-61; Laws, 1968, ch. 580, § 1, eff from and after January 1, 1969.

§ 27-7-303. Definitions.

As used in this article:

“Commissioner” means the Commissioner of Revenue of the Department of Revenue.

“Commission,” “State Tax Commission,” “Tax Commission” or “department” means the Department of Revenue of the State of Mississippi.

“Employee” means any individual subject to the provisions of Article 1 of this chapter, who performs or performed services for an employer as defined herein and receives wages therefor.

“Employer” means a person doing business in, or deriving income from sources within, the state, who has control of the payment of wages to an individual for services performed, or a person who is the officer or agent of the person having control of the payment of wages.

“Estimated tax” means the amount by which the tax liability of the taxpayer under Article 1 of this chapter can reasonably be expected to exceed the amount withheld from wages of the taxpayer pursuant to this article during the income year.

“Income year” means the calendar or fiscal year upon the basis of which the net income of the taxpayer is computed under the provisions of Article 1 of this chapter; if no fiscal year has been established, it means the calendar year.

“Payroll period” means a period for which a payment of wages is made to the employee by the employer.

“Person” means and includes individuals, fiduciaries, corporations, partnerships, associations, the state and its political subdivisions, and the federal government, its agencies and instrumentalities.

“Taxpayer” means and includes any individual, fiduciary, corporation or other legal entity subject to the tax imposed by the provisions of Article 1 of this chapter.

“Wages” means remuneration in cash or any other form for services performed by an employee for an employer, except that it shall not include remuneration paid:

For domestic service in a private home, local college club, or local chapter of a college fraternity or sorority; or

For services performed by an employee in connection with farming activities; or

For services not in the course of the employer’s trade or business performed by an employee in any calendar quarter; or

For services performed by a duly ordained, commissioned or licensed minister of a church in the exercise of his ministry, or by a member of a religious order performing duties required by the order.

“Transient employer” means an employer who is not a resident of this state and who temporarily engages in any activity within the state for the production of income. Without intending to exclude others who may come within the foregoing definition, any nonresident employer engaging in any such activity within the state which, as of any date, cannot be reasonably expected to continue for a period of eighteen (18) consecutive months, shall be deemed to be temporarily engaged in such activity.

“Calendar quarter” means the period of three (3) consecutive months ending on March 31, June 30, September 30 or December 31.

HISTORY: Codes, 1942, § 9220-62; Laws, 1968, ch. 580, § 2; Laws, 1978, ch. 342, § 2; Laws, 2009, ch. 492, § 45, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 146 provides:

“SECTION 146. Section 145 of this act shall take effect and be in force from and after July 1, 2009, and the remainder of this act shall take effect and be in force from and after July 1, 2010.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2010, rewrote (a) and (b); and made minor stylistic changes.

Cross References —

Taxation of annuity contracts under optional retirement program for employees of state institutions of higher learning, see §25-11-419.

Department of Revenue generally, see §27-3-1 et seq.

Transfer of powers, duties and functions of State Tax Commission and Chairman of the State Tax Commission to Commissioner of Revenue acting through the Department of Revenue, see §27-3-4.

RESEARCH REFERENCES

ALR.

What constitutes employer – employee relationship for purposes of federal income tax withholding. 51 A.L.R. Fed. 59.

What constitutes trade or business under Internal Revenue Code (U.S.C.S. Title 26). 161 A.L.R. Fed. 245.

§ 27-7-305. Withholding of tax; leased employees.

  1. Except as otherwise provided in this section, every employer making payments of wages to employees shall deduct and withhold from such wages an amount determined from withholding tables promulgated by the commissioner and furnished to the employer. The full amount deducted and withheld from any employee’s wages during the income year shall be credited against the tax liability of the employee under the provisions of Article 1 of this chapter for that year. Any such tables promulgated by the commissioner shall not be designed to collect more than the amount of tax that the taxpayer can reasonably be expected to owe for the income year. Businesses that lease employees by a contract of employment with a leasing firm may be considered the employer for Mississippi withholding tax purposes. In such cases payments to the leasing company may be attached for such withholding taxes upon default by the leasing firm.
  2. Firms that lease employees to businesses are required to maintain separate ledgers of account for these employees. These lease firms shall furnish the Department of Revenue annually a summary of wages paid, number of employees and amounts withheld by location. In addition, the commissioner shall require firms that lease employees to businesses to give a cash bond or an approved surety bond in an amount sufficient to cover twice the estimated tax liability for a period of three (3) months. This bond shall be filed with the commissioner prior to beginning business in this state. Failure to comply with this provision shall subject such person to the penalties provided by this chapter.
  3. An out-of-state business as defined in Section 27-113-5 shall not be subject to any employer tax withholdings for income that is not subject to income taxation under Sections 27-113-1 through 27-113-9.

HISTORY: Codes, 1942, § 9220-63; Laws, 1968, ch. 580, § 3; Laws, 1988, ch. 391, § 6; Laws, 2015, ch. 420, § 8, eff from and after passage (approved Mar. 29, 2015.).

Amendment Notes —

The 2015 amendment added “Except as otherwise provided in this section” to the beginning of (1); substituted “Department of Revenue” for “Tax Commission” in the second sentence of (2); and added (3).

Cross References —

Taxation of annuity contracts under optional retirement program for employees of state institutions of higher learning, see §25-11-419.

Refunds to employers for overpayments, see §27-7-317.

Penalty for employer’s failure to withhold tax, see §27-7-347.

§ 27-7-307. Employer and certain persons owning stock of corporations or interest in limited liability companies with thirty-five or less owners liable for amounts required to be withheld; liability is derivative of the corporation or limited liability company.

  1. Every employer shall be liable for amounts required to be deducted and withheld by this article regardless of whether or not the amounts were in fact deducted and withheld, except that if the employer fails to deduct and withhold the required amounts and if the tax against which the required amounts would have been credited is paid, the employer shall not be liable for those amounts not deducted and withheld if such failure was due to reasonable cause.
  2. Persons owning stock of ten percent (10%) or more of the total of corporations or ten percent (10%) interest in limited liability companies with thirty-five (35) or less owners and exercising responsibilities for fiscal management of such corporation or limited liability company also shall be liable for amounts withheld or required to be withheld under this article, including interest and penalties thereon, when such amounts become due and unpaid to the extent that such amounts accrued while such person was exercising responsibilities for fiscal management. The liability under this subsection is derivative of the corporation or limited liability company, and the three-year assessment period provided in Section 27-7-49 will begin to run after the liability of the corporation or limited liability company becomes final. A person being assessed under this subsection may appeal his liability under Section 27-77-5 solely regarding the issue of the ownership interest and management requirements of this subsection. The commissioner shall make assessments against and effect collection from said persons pursuant to the provisions of this article for the making of withholding tax determinations against employers.

HISTORY: Codes, 1942, § 9220-64; Laws, 1968, ch. 580, § 4; Laws, 1977, ch. 439, § 1; Laws, 1988, ch. 391, § 7; Laws, 1994, ch. 503, § 1; Laws, 1995, ch. 346, § 4; Laws, 2010, ch. 386, § 1, eff from and after July 1, 2010.

Amendment Notes —

The 2010 amendment added the subsection designations; and in (2), substituted “such corporation or limited liability company also shall be liable” for “such corporation shall be jointly and severally liable” in the first sentence, and added the second and third sentences.

Cross References —

Application of exception of this section to liability of employer for required sums not withheld and paid to commissioner, see §27-7-309.

RESEARCH REFERENCES

ALR.

Comment Note. – validity and construction of state statute making successor corporation liable for taxes of predecessor. 65 A.L.R.3d 1181.

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 507 (assessment and collection

withholding).

CJS.

35A C.J.S., Federal Civil Procedure § 177.

JUDICIAL DECISIONS

1. Responsible person.

Debtor was liable for tax debts of a company because debtor, a partner in the company, qualified as a responsible person under Mississippi law and both sales taxes and withholding taxes qualified as trust fund taxes that were nondischargeable. Watson v. Miss. Dep't of Revenue (In re Watson), 556 B.R. 757, 2016 Bankr. LEXIS 3200 (Bankr. S.D. Miss. 2016).

Debtor, a partner in a company, qualified as a responsible person under Mississippi law and was liable for the sales and withholding tax debts of the company because debtor had filed state withholding tax returns on behalf of the company and had taken over all of the day to day operations after his partner left. Watson v. Miss. Dep't of Revenue (In re Watson), 556 B.R. 757, 2016 Bankr. LEXIS 3200 (Bankr. S.D. Miss. 2016).

§ 27-7-308. Withholding by seller on gross proceeds realized by nonresident seller of real property; refund of excess withholding; filing of federal information returns with Department of Revenue.

  1. In a sale of real property and associated tangible personal property which is not considered an exchange or trade of such property, and the sale results in gross proceeds greater than One Hundred Thousand Dollars ($100,000.00) paid by the buyer to the seller or sellers, and the property is owned by a nonresident, the seller shall withhold from the proceeds of the sale and pay to the Department of Revenue an amount equal to five percent (5%) of the amount realized by the seller on the sale. If the amount required to be paid to the Department of Revenue pursuant to this subsection exceeds the net proceeds payable to the seller, the seller shall pay to the department only the net proceeds otherwise payable to the seller. For purposes of this section a corporation registered to do business in the State of Mississippi shall be considered a resident of the state.
  2. The failure of the seller to pay to the Department of Revenue the amount provided for in subsection (1) of this section shall not impair or affect the title to such property, but the seller shall be personally liable to the Department of Revenue for any amounts required to be paid according to subsection (1) of this section and not paid to the department.
    1. If the seller determines that the amount required to be paid pursuant to subsection (1) of this section will result in excess payment on any gain required to be recognized from the sale, the seller may provide theDepartment of Revenue an affidavit signed under penalties of perjury stating the amount of the gain required to be recognized from the sale, and the seller shall pay the applicable percentage of the amount of the gain required to be recognized, if any, stated in the affidavit rather than as provided in subsection (1) of this section.
    2. If the amount required to be paid pursuant to this subsection exceeds the net proceeds payable to the seller, the seller shall pay over to the department only the net proceeds otherwise payable to the seller.
  3. If a payment made pursuant to subsection (1) of this section results in an excess payment on any gain required to be recognized from the sale, the seller may file a claim for refund of the excess payment with the department that includes an affidavit signed by the seller under penalties of perjury stating the amount of the gain required to be recognized from the sale and the department shall refund the difference between the amount paid pursuant to subsection (1) of this section and the amount to be paid as provided in subsection (3) of this section.
  4. The seller shall be required to send to the Department of Revenue the information returns for real estate transactions as required by the Internal Revenue Code of 1986, as amended.
  5. A person licensed under Section 73-35-1 et seq. and/or a closing agent who is involved in the sale of property governed by this section shall:
    1. Have no duty to the buyer, seller or any other party to such sale regarding the applicability of, compliance with, violation or enforcement of this section; and
    2. Not be liable to any party to such sale or the State of Mississippi for any damages sustained or liability of another arising under this section.

HISTORY: Laws, 1991, ch. 524, § 15; Laws, 2015, ch. 456, § 1, eff from and after July 1, 2015.

Amendment Notes —

The 2015 amendment rewrote (1) through (5) to provide that in a sale of real property and associated tangible personal property which is not considered an exchange or trade of such property and which results in gross proceeds greater than $100,000.00 paid by the buyer to the seller and owned by a nonresident, the seller, rather than the buyer, is responsible for paying over to the department of revenue an amount equal to 5% of the amount realized by the seller; and added (6).

§ 27-7-309. Employer’s return and payment of taxes withheld.

    1. Except as otherwise provided in this subsection, every employer required to deduct and withhold from wages under this article shall, for each calendar quarter, on or before the fifteenth day of the month following the close of such calendar quarter, file a withholding return as prescribed by the commissioner and pay over to the commissioner the full amount required to be deducted and withheld from wages by such employer for the calendar quarter. Provided that the commissioner may, by regulation, provide that every such employer shall, on or before the fifteenth day of each month, pay over to the commissioner or a depository designated by the commissioner, the amount required to be deducted and withheld by such employer for the preceding month, if such amount is One Hundred Dollars ($100.00) or more. Returns and payments placed in the mail must be postmarked by the due date in order to be timely filed, except when the due date falls on a weekend or holiday, returns and payments placed in the mail must be postmarked by the first working day following the due date in order to be considered timely filed.
    2. An employer having an average monthly withholding tax liability of at least Fifty Thousand Dollars ($50,000.00) for the preceding calendar year shall pay to the Department of Revenue on or before June 25, 2014, and on or before the twenty-fifth day of June of each succeeding year thereafter, an amount equal to at least seventy-five percent (75%) of such employer’s estimated withholding tax liability for the month of June of the current taxable year, or an amount equal to at least seventy-five percent (75%) of the employer’s withholding tax liability for the month of June of the preceding taxable year. Payments required to be made under this paragraph must be received by the Department of Revenue no later than June 25 in order to be considered timely made. An employer that fails to comply with the requirements of this paragraph may be assessed a penalty in an amount equal to ten percent (10%) of the difference between any amount the taxpayer pays pursuant to this paragraph and the employer’s actual withholding tax liability for the month of June for which the estimated payment was required to be made. This paragraph shall not apply to any agency, department or instrumentality of the United States, any agency, department, institution, instrumentality or political subdivision of the State of Mississippi, or any agency, department, institution or instrumentality of any political subdivision of the State of Mississippi. Payments made pursuant to this paragraph for the month of June, less One Hundred Thousand Dollars ($100,000.00) thereof to be retained by the Department of Revenue each year to defray the costs of collection, shall be deposited by the Department of Revenue into the State General Fund.
    3. The commissioner may promulgate rules and regulations to require or permit filing periods of any duration, in lieu of monthly or quarterly filing periods, for any taxpayer or group thereof.
  1. Notwithstanding any of the other provisions of this section, all transient employers and all employers engaged in any business which is seasonal shall make return and pay over to the commissioner on a monthly basis, the full amounts required to be deducted and withheld from the wages by such employer for the calendar month. Such returns and payments to the commissioner by such employers shall be made on or before the fifteenth day of the month following the month for which such amounts were deducted and withheld from the wages of his employees. The commissioner shall have the authority to issue reasonable rules and regulations designating or classifying those transient and seasonal employers.
  2. If the commissioner, in any case, has justifiable reason to believe that the collection of funds required to be withheld by any employer as provided herein is in jeopardy, he may require the employer to file a return and pay such amount required to be withheld at any time.
  3. Every employer who fails to withhold or pay to the commissioner any sums required by this article to be withheld and paid, shall be personally and individually liable therefor, except as provided in Section 27-7-307; and any sum or sums withheld in accordance with the provisions of this article shall be deemed to be held in trust for the State of Mississippi and shall be recorded by the employer in a ledger account so as to clearly indicate the amount of tax withheld and that the amount is the property of the State of Mississippi.
  4. Once an employer has become liable to a quarterly return of withholding, he must continue to file a quarterly report, even though no tax has been withheld, until such time as he notifies the commissioner, in writing, that he no longer has employees or that he is no longer liable for such quarterly returns.
  5. Once an employer has become liable to a monthly return of withholding, he must continue to file a monthly report, even though no tax has been withheld until such time as he notifies the commissioner, in writing, that he no longer has employees or that he is no longer liable for such monthly returns.
  6. Magnetic media reporting may be required in a manner to be determined by the commissioner.

HISTORY: Codes, 1942, § 9220-65; Laws, 1968, ch. 580, § 5; Laws, 1982, ch. 489, § 4; Laws, 1988, ch. 391, § 8; Laws, 1995, ch. 549, § 1; Laws, 1998, ch. 412, § 1; Laws, 2002, ch. 539, § 1; Laws, 2005, ch. 330, § 1; Laws, 2007, ch. 536, § 1; Laws, 2008, ch. 507, § 9; Laws, 2009, ch. 563, § 7; Laws, 2010, ch. 562, § 7; Laws, 2012, ch. 547, § 3, eff from and after July 1, 2012.

Editor’s Notes —

Laws of 2007, ch. 536, § 4, as amended by Laws of 2008, ch. 507, 12, provides:

“SECTION 4. This act shall take effect and be in force from and after July 1, 2009.”

Laws of 2008, ch. 507, § 1, effective April 29, 2008, provides:

“SECTION 1. This act shall be known and may be cited as the “Budget Reconciliation Act of 2008.”

Amendment Notes —

The 2005 amendment, in (1)(b), deleted “(b)” following “this paragraph” throughout, and inserted “the difference between any amount the taxpayer pays pursuant to this paragraph and” following “ten percent (10%) of” in the third sentence.

The 2007 amendment, in the version effective from and after July 1, 2008, in (1)(b), substituted “Fifty Thousand Dollars ($50,000.00)” for “Twenty Thousand Dollars ($20,000.00)” and “June 25, 2007” for “June 25, 2003,” in the first sentence, and deleted “2003, less One Hundred Thousand Dollars ($100,000.00) thereof to be retained by the State Tax Commission to defray the costs of collection, shall be deposited by the State Tax Commission into the Budget Contingency Fund created under Section 27-103-301, and payments made pursuant to this paragraph for the month of June of 2004, and each succeeding year thereafter” following “for the month of June” in the last sentence.

The 2008 amendment substituted “June 25, 2010” for “June 25, 2007” in the second version of (1)(b).

The 2009 amendment substituted “June 25, 2011” for “June 25, 2003” in the first sentence of the second version of (1)(b).

The 2010 amendment substituted “July 1, 2012” for “July 1, 2010” in the bracketed effective date language preceding both tiers of the section; in the first tier, made a minor stylistic change; and in the second tier, near the beginning of (1)(b), substituted “June 25, 2013” for “June 25, 2003.”

The 2012 amendment provided for 2 versions of the section. In the version effective until July 1, 2013, in (1)(b), substituted “Department of Revenue” for “State Tax Commission” throughout and substituted “June 2004” for “June of 2004”; in the section effective July 1, 2013, in (1)(b), substituted “Department of Revenue” for “State Tax Commission” throughout, and substituted “June 25, 2014” for “June 25, 2013” in the first sentence.

Cross References —

Transfer of powers, duties and functions of State Tax Commission to Commissioner of Revenue acting through the Department of Revenue, see §27-3-4.

Refund to employer for overpayment, see §27-7-317.

Penalty for employer’s failure to remit withholding tax, see §27-7-347.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 507 (withholding).

§ 27-7-311. Annual withholding statement.

Every employer shall file an annual statement of withholding for each employee. The annual statement shall be in the form prescribed by the commissioner and shall be filed with the commissioner and two copies thereof furnished the employee on or before the thirty-first day of January following the close of the calendar year. Provided, if the employment of the employee is terminated during the calendar year, the employer shall furnish such statement to the employee at the time of the termination of employment. Such statement shall show:

  1. The name and withholding account number of the employer;
  2. The name of the employee and his social security account number;
  3. The total compensation paid to the employee; and
  4. The total amount withheld by the employer pursuant to this article for the year or part of a calendar year where the employee worked for less than a full calendar year, and such other information as the commissioner shall require by rule or regulation.

HISTORY: Codes, 1942, § 9220-67; Laws, 1968, ch. 580, § 7, eff from and after January 1, 1969.

Cross References —

Taxation of annuity contracts under optional retirement program for employees of state institutions of higher learning, see §25-11-419.

Attaching copy of withholding statement to return in order to obtain refund, see §27-7-313.

Penalty for failure to file annual statement, see §27-7-347.

§ 27-7-312. Certain withholding tax revenue to be deposited in Mississippi Advantage Jobs Incentive Payment Fund.

  1. Of the revenue collected under the provisions of this article from the new direct jobs of a qualified business or industry as defined in Section 57-62-5 of the Mississippi Advantage Jobs Act, an amount equal to the estimated amount of the quarterly incentive payment for which such qualified business or industry is eligible shall be deposited into the Mississippi Advantage Jobs Incentive Payment Fund created pursuant to Section 57-62-1 et seq., on or before the twentieth day of the month following the close of each calendar quarter.
  2. Of the revenue collected under the provisions of this article from the qualified jobs of a qualified business or industry as defined in Section 57-99-1, an amount equal to the estimated amount of the quarterly incentive payment for which such qualified business or industry is eligible shall be deposited into the MMEIA Withholding Rebate Fund created pursuant to Section 57-99-5, on or before the twentieth day of the month following the close of each calendar quarter.
  3. Of the revenue collected under the provisions of this article from the qualified jobs of a qualified business or industry as defined in Section 57-100-1, an amount equal to the estimated amount of the quarterly incentive payment for which such qualified business or industry is eligible shall be deposited into the Existing Industry Withholding Rebate Fund created pursuant to Section 57-100-5, on or before the twentieth day of the month following the close of each calendar quarter.
  4. Of the revenue collected under the provisions of this article from the qualified jobs of a qualified business or industry as defined in Section 57-99-21, an amount equal to the estimated amount of the quarterly incentive payment for which such qualified business or industry is eligible shall be deposited into the MMEIA Rebate Fund created pursuant to Section 57-99-25, on or before the twentieth day of the month following the close of each calendar quarter.

HISTORY: Laws, 2000, 2nd Ex Sess, ch. 1, § 33; Laws, 2002, 1st Ex. Sess., ch. 2, § 4; Laws, 2007, ch. 303, § 22; Laws, 2009, ch. 302, § 9; Laws, 2009, ch. 557, § 21, eff from and after passage (approved Apr. 17, 2009.).

Joint Legislative Committee Note —

Section 9 of ch. 302, Laws of 2009, effective from and after passage (approved February 3, 2009), amended this section. Section 21 of ch. 557, Laws of 2009, effective from and after passage (approved April 17, 2009), also amended this section. As set out above, this section reflects the language of both amendments pursuant to Section 1-1-109 which gives the Joint Legislative Committee on Compilation, Revision and Publication of Legislation authority to integrate amendments so that all versions of the same code section enacted within the same legislative session may become effective. The Joint Committee on Compilation, Revision and Publication of Legislation ratified the integration of these amendments as consistent with the legislative intent at the July 13, 2009, meeting of the Committee.

Editor’s Notes —

Laws of 2000, 2nd Ex Sess, ch. 1, § 1, effective August 30, 2000, provides:

“SECTION 1. This act may be cited as the ‘Advantage Mississippi Initiative.’ ”

Laws of 2000, 2nd Ex Sess, ch. 1, § 24, effective August 30, 2000, provides:

“SECTION 24. This chapter shall be known and may be cited as the ‘Mississippi Advantage Jobs Act.’ ”

Amendment Notes —

The 2007 amendment added (2) and redesignated the former first paragraph as (1).

The first 2009 amendment (ch. 302), added (4).

The second 2009 amendment (ch. 557), added (3).

Cross References —

Mississippi Advantage Jobs Act, see §57-62-1 et seq.

Mississippi Advantage Jobs Incentive Payment Fund, see §57-62-11.

Mississippi Major Economic Impact Authority generally, see §57-75-1 et seq.

§ 27-7-313. Refund to taxpayer.

In the case of any overpayment of any tax, interest or penalty levied or provided for in Article 1 of this chapter, or in this article, whether by reason of excessive withholding, error on the part of the taxpayer, erroneous assessment of tax, or otherwise, the excess shall be refunded to the taxpayer.

When, upon examination of any return made under this article, or under the provisions of Article 1 of this chapter, it appears that an amount of income tax has been paid in excess of the amount properly due, then the amount of the excess shall be credited against any income tax then due from the taxpayer under any other return required by this article, or Article 1 of this chapter. Refunds or credits may be withheld or applied against any other tax determined finally to be due if the taxpayer has failed to pay any tax finally due as required by the provisions of the laws administered by the department. Any excess after such application shall be certified to the State Auditor of Public Accounts by the commissioner. The Auditor is hereby authorized to make any investigation and audit of the claim as he finds necessary. If he finds that the commissioner is correct in his determination, the Auditor may issue his warrant to the State Treasurer in favor of the taxpayer for the amount of tax erroneously paid into the State Treasury. No refund shall be granted under this article or under the provisions of Article 1 of this chapter unless a claim for the refund is made within three (3) years from the date the return is due, or within three (3) years from the final day of an extension period previously granted by the commissioner pursuant to the provisions of Section 27-7-50; however, the restrictions imposed by this section do not apply to those refund requests or claims made in compliance with Section 27-7-49.

The State Treasurer shall withhold from all income taxes collected each month an amount necessary to make refunds expected to be approved by the State Auditor during the following month. This amount shall be placed in a special fund, separate and apart from the General Fund of the state, and used for the purpose of making refunds under the income tax laws of the state. All refunds made under this article shall be made as quickly as possible upon receipt of the proper proof, as required by the State Auditor.

In order to obtain a refund, an employee shall attach to his return a copy of the withholding statement required to be furnished him by his employer as provided in Section 27-7-311. The making of any refund shall not be conclusive of the tax due by any individual, but shall be made subject to the future audit of his return and the determination of his liability. Bond requirements of Section 7-7-57 shall not apply to warrants for refund of income tax.

HISTORY: Codes, 1942, § 9220-68; Laws, 1968, ch. 580, § 8; Laws, 1971, ch. 512, § 8; Laws, 1975, ch. 449, § 1; Laws, 1982, ch. 489, § 5; Laws, 1986, ch. 393, § 6; Laws, 1988, ch. 391, § 9; Laws, 1989, ch. 485, § 7; Laws, 1990, ch. 523, § 7; Laws, 2013, ch. 470, § 4, eff from and after Jan. 1, 2013.

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor,” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section 27-104-6 provides that whenever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Laws of 1988, ch. 391, § 10, provides as follows:

“SECTION 10. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax or corporation franchise tax laws prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of the income tax and corporation franchise tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and execution of any warrant under such laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1990, ch. 523, § 8, effective from and after January 1, 1990, provides as follows:

“SECTION 8. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 2013, ch. 470, § 7, effective January 1, 2013, provides:

“SECTION 7. Nothing in this act shall affect or defeat any refund claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the laws of this state for any tax period and/or tax year beginning before the date on which this act becomes effective, whether such refund claims, assessments, appeals, suits or actions have been begun or filed before the date on which this act becomes effective or are begun or filed thereafter; and the provisions of the tax laws of this state in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of any refund claim, assessment, appeal, suit, right or cause of action for taxes paid, due or accrued under the laws of this state for any tax period and/or tax year beginning before the date on which this act goes into effect, for the collection and enrollment of liens for any taxes due or accrued for any tax period and/or tax year beginning before the date on which this act goes into effect and for the execution of any warrant under such laws for a tax period and/or tax year beginning before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws in regard to any tax period and/or tax year beginning prior to the date on which this act becomes effective.

Amendment Notes —

The 2013 amendment, in the second paragraph, substituted “department” for “commission” at the end of the second sentence, and deleted “subsections (2) and (3) of” preceding “Section27-7-49” at the end of the last sentence; deleted the former last two paragraphs which read: “Nothing in this section shall be construed as authorizing a refund of taxes for claims made pursuant to the United States Supreme Court decision of Davis v. Michigan Department of Treasury, 109 S. Ct. 1500 (1989). These taxes were not incorrectly and/or erroneously collected as contemplated by this chapter. In the event a court of final jurisdiction determines the above provision to be void for any reason, it is hereby declared the intent of the Legislature that affected taxpayers shall be allowed a credit against future income tax liability as opposed to a tax refund”; and made minor stylistic changes throughout.

Cross References —

Investment of fund for payment of income tax refunds, see §7-9-27.

Limitation of time for refund after determination of income tax liability by Internal Revenue Service, see §27-7-49.

Taxpayer’s remedy if refund is not made within 6 months following filing deadline, see §27-7-315.

Refund of taxes, generally, see §27-73-1 et seq.

OPINIONS OF THE ATTORNEY GENERAL

If person’s claim for refund has been barred by passage of three year period described in Section 27-7-313 or 27-73-5, then Section 97 of Mississippi Constitution prohibits legislature from reviving such persons’ right to claim refund. Reynolds/Clark, March 30, 1994, A.G. Op. #94-0182.

RESEARCH REFERENCES

ALR.

What constitutes payment for purposes of commencing limitations period under Internal Revenue Code (26 U.S.C.S. § 6511(a)) for refund of tax overpayments. 160 A.L.R. Fed. 137.

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 515 et seq. (refunds, generally).

CJS.

85 C.J.S., Taxation §§ 2055, 2056.

JUDICIAL DECISIONS

1. In general.

Federal retirees who were state residents were entitled to refunds of state income taxes paid under the state’s unconstitutional tax scheme which taxed federal retirees while exempting the state’s own retired employees. Marx v. Broom, 632 So. 2d 1315, 1994 Miss. LEXIS 117 (Miss. 1994).

The plain language of §27-7-313 states that any overpayment of Mississippi taxes for any reason shall be refunded to the taxpayer; thus, §27-7-313 provided for refunds of state income taxes to federal retirees who paid taxes under the state’s unconstitutional tax scheme which taxed federal retirees while exempting the state’s retired employees. Marx v. Broom, 632 So. 2d 1315, 1994 Miss. LEXIS 117 (Miss. 1994).

The 1990 amendment to §27-7-313 stripped federal retirees of the right to file for a refund of income taxes paid under the state’s unconstitutional tax scheme, which taxed federal retirees while exempting the state’s retired employees, without providing them any means of protecting those rights, and thus violated the retirees’ constitutional right to due process; moreover, the amendment was unconstitutionally discriminatory because the only persons affected were former federal employees as opposed to state or private sector employees. Marx v. Broom, 632 So. 2d 1315, 1994 Miss. LEXIS 117 (Miss. 1994).

The 1990 amendment to §27-7-313, which denied refunds but attempted to provide credit against future income tax liabilities as a remedy for the illegal taxation of federal retirees who paid income taxes under the state’s unconstitutional tax scheme which taxed federal retirees while exempting the state’s retired employees, was deficient in providing a “clear and certain” remedy to federal retirees who paid the unconstitutional income taxes, since the amendment made no provision for federal retirees who would have no future state tax liability as a result of death, moving outside the state, or having insufficient taxable income to warrant taxes. Marx v. Broom, 632 So. 2d 1315, 1994 Miss. LEXIS 117 (Miss. 1994).

Section 27-7-313 does not require that a tax payment be made under protest in order for the taxpayer to get a refund of wrongfully assessed taxes. Marx v. Broom, 632 So. 2d 1315, 1994 Miss. LEXIS 117 (Miss. 1994).

§ 27-7-315. Procedure where refund not made within six months; interest.

  1. If any overpayment of any tax, interest or penalty levied or provided for by Article 1 of this chapter, or in this article, is not refunded to the taxpayer as provided in Section 27-7-313 within six (6) months after the final date for filing returns as prescribed by law, the taxpayer may treat the failure to refund as a denial of a refund claim and appeal in the manner provided for in Section 27-77-5. A taxpayer’s failure to file an appeal based on this deemed denial shall not prejudice or otherwise jeopardize the taxpayer’s right to file an appeal upon a subsequent formal denial in the manner provided for in Section 27-77-5.
  2. If any overpayment of tax as reflected on a return, amended return or any other form of claim for refund or determined to be due by the commissioner or department when no overpayment is shown on a return, amended return or other form of claim for refund, is not refunded within ninety (90) days after (a) the prescribed due date of the return, (b) the date the return is filed, (c) the date a claim for refund is filed, or (d) the date the commissioner, the Board of Tax Appeals or court determines a refund as being due when no overpayment is shown on a return, amended return or other form of claim for refund, whichever is later, interest at the rate of one percent (1%) per month, except as otherwise provided in this section, shall be allowed on the overpayment computed for the period after expiration of the ninety-day period provided in this subsection to the date of payment. For any overpayment reflected on a return or amended return filed on or after January 1, 2015, or any overpayment based on a determination of refund by the commissioner, the Board of Tax Appeals or court on or after January 1, 2015, where no overpayment is shown on a return or amended return, the rate of interest allowed on the overpayment shall be:
    1. Nine-tenths of one percent (9/10 of 1%) per month for any overpayment reflected on a return or amended return filed on or after January 1, 2015, and before January 1, 2016, or any overpayment based on a determination of refund by the commissioner, the Board of Tax Appeals or court on or after January 1, 2015, and before January 1, 2016, where no overpayment is shown on a return or amended return;
    2. Eight-tenths of one percent (8/10 of 1%) per month for any overpayment reflected on a return or amended return filed on or after January 1, 2016, and before January 1, 2017, or any overpayment based on a determination of refund by the commissioner, the Board of Tax Appeals or court on or after January 1, 2016, and before January 1, 2017, where no overpayment is shown on a return or amended return;
    3. Seven-tenths of one percent (7/10 of 1%) per month for any overpayment reflected on a return or amended return filed on or after January 1, 2017, and before January 1, 2018, or any overpayment based on a determination of refund by the commissioner, the Board of Tax Appeals or court on or after January 1, 2017, and before January 1, 2018, where no overpayment is shown on a return or amended return;
    4. Six-tenths of one percent (6/10 of 1%) per month for any overpayment reflected on a return or amended return filed on or after January 1, 2018, and before January 1, 2019, or any overpayment based on a determination of refund by the commissioner, the Board of Tax Appeals or court on or after January 1, 2018, and before January 1, 2019, where no overpayment is shown on a return or amended return;
    5. One-half of one percent (1/2 of 1%) per month for any overpayment reflected on a return or amended return filed on or after January 1, 2019, or any overpayment based on a determination of refund by the commissioner, the Board of Tax Appeals or court on or after January 1, 2019, where no overpayment is shown on a return or amended return.

HISTORY: Codes, 1942, § 9220-69; Laws, 1968, ch. 580, § 9; Laws, 1979, ch. 427, § 7; Laws, 1982, ch. 489, § 6; Laws, 1998, ch. 337, § 1; Laws, 2005, ch. 499, § 16; Laws, 2014, ch. 476, § 6, eff from and after January 1, 2015.

Editor’s Notes —

Laws of 2014, ch. 476, § 18, effective January 1, 2015, provides:

“SECTION 18. Except for the reductions in the rate of interest as set out in Sections 4, 5, 6, 7, 8, 9, 10 and 14 which also contain the effective date of such rate of interest changes, nothing in Sections 1 through 14 of this act shall affect or defeat any refund claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the laws of this state before the date on which this act becomes effective, whether such refund claims, assessments, appeals, suits or actions have been begun or filed before the date on which this act becomes effective or are begun or filed thereafter; and the statutes contained in these sections as in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of any refund claim, assessment, appeal, suit, right or cause of action for taxes paid, due or accrued under the laws of this state before the date on which this act goes into effect, for the collection and enrollment of liens for any taxes due or accrued before the date on which this act goes into effect and for the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws prior to the date on which this act becomes effective.”

Sections 1 through 14 of Chapter 476, Laws of 2014, amended the following sections: Sections 27-7-23, 27-7-24, 27-7-37, 27-7-51, 27-7-53, 27-7-315, 27-7-327, 27-7-345, 27-13-23, 27-13-25, 27-65-31, 27-65-35, 27-65-37 and 27-65-39. For a complete listing of Code sections affected by Chapter 476, Laws of 2014, see Table B, Allocation of Acts, in the Statutory Tables Volume.

Amendment Notes —

The 2005 amendment rewrote the section.

The 2014 amendment (ch. 476), effective January 1, 2015, added the last sentence in (1) and (2) and added (2)(a) through (e); and rewrote the first sentence in (2).

Cross References —

Board of Tax Appeals generally, see §27-4-1 et seq.

Application of this section for purposes of computing interest due on the amount of overpayment of income tax, see §27-7-51.

Refund of taxes, generally, see §27-73-1 et seq.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 515 et seq. (refunds, generally).

§ 27-7-317. Refunds to employer for overpayment.

  1. Any employer who makes an overpayment of the tax required to be remitted to the commissioner by Section 27-7-309 may file application with the commissioner, on a form prescribed by the commissioner, to have the amount of the overpayment refunded to him or to have the amount credited against the payment which he is required to make for a subsequent quarterly period, but the refund or credit shall be allowed only to the extent that the amount of the overpayment was not withheld under Section 27-7-305 by the employer.
  2. If the commissioner shall determine that the employer is not entitled to the refund or credit as applied for, he shall so notify the employer of the denial of the refund claim.
  3. Unless written application for refund or credit is received by the commissioner from the employer within three (3) years from the date the overpayment was made, no refund or credit shall be allowed.

HISTORY: Codes, 1942, § 9220-70; Laws, 1968, ch. 580, § 10; Laws, 2005, ch. 499, § 17, eff from and after July 1, 2005.

Amendment Notes —

The 2005 amendment substituted “of the denial of the refund claim” for “who may appeal the adverse ruling of the commissioner in the same manner as is provided for in Section 27-7-315” in (2); and made minor stylistic changes.

Cross References —

Refund of taxes, generally, see §27-73-1 et seq.

RESEARCH REFERENCES

CJS.

85 C.J.S., Taxation §§ 2055, 2056.

§ 27-7-319. Declaration of estimated tax.

Every individual taxpayer subject to the tax levied by the provisions of Article 1 of this chapter shall make and file with the commissioner estimated tax returns and payments for the income year, if such taxpayer does not have at least eighty percent (80%) of his tax liability withheld through wages subject to withholding and such liability exceeds Two Hundred Dollars ($200.00).

Except as otherwise provided in Section 57-10-409, every corporate taxpayer subject to the tax levied by the provisions of Article 1 of this chapter shall make and file with the commissioner estimated tax returns and payments for any income year ending after December 31, 1983, in an amount not less than ninety percent (90%) of the tax liability if such liability exceeds Two Hundred Dollars ($200.00).

HISTORY: Codes, 1942, § 9220-71; Laws, 1968, ch. 580, § 11; Laws, 1983, 2d Ex Sess, ch. 6, § 1; Laws, 1993, ch. 341, § 1; Laws, 1993, ch. 565, § 25, eff from and after July 1, 1993.

Cross References —

Provision that the tax amnesty program shall not be available with respect to estimated tax payments required to be made under this section, see §27-3-79.

Penalty relating to declaration of estimated tax, see §27-7-347.

Approved company making financing agreement with respect to economic development project as exempt from obligation to make estimated tax payments under this section, see §57-10-409.

§ 27-7-321. Repealed.

Repealed by Laws, 1983, 2nd Ex Sess, ch. 6, § 11, eff from and after January 1, 1984.

[Codes 1942, § 9220-72; Laws, 1968, ch. 580, § 12]

Editor’s Notes —

Former §27-7-321 prescribed the form for the declaration of estimated tax, and the time for filing.

§ 27-7-323. Amendment of declaration.

A taxpayer may file amendments to a declaration at such time, under such rules and regulations and in such form as the commissioner shall prescribe.

HISTORY: Codes, 1942, § 9220-73; Laws, 1968, ch. 580, § 13, eff from and after January 1, 1969.

Cross References —

Penalty relating to declaration of estimated tax, see §27-7-347.

§ 27-7-325. Joint declaration; husband and wife.

A single declaration may be filed jointly by a husband and wife having the same income year. If a joint declaration is filed by a husband and wife and they do not file a joint return for the income year, the estimated tax paid under the joint declaration may be treated as the estimated tax of either the husband or wife or may be divided between them at the election of the taxpayers. If the taxpayers fail to agree upon a division or application of the estimated tax paid, then the commissioner shall divide the estimated tax paid between the husband and wife or apply the estimated tax paid to the tax due by either the husband or wife.

HISTORY: Codes, 1942, § 9220-74; Laws, 1968, ch. 580, § 14, eff from and after January 1, 1969.

Cross References —

Penalty relating to declaration of estimated tax, see §27-7-347.

§ 27-7-327. Underestimate of tax.

Taxpayers subject to the requirements of estimated tax payments for an income year ending after December 31, 1983, shall estimate an amount not less than eighty percent (80%) of the tax actually due in the case of an individual or, except as otherwise provided in Section 27-7-329(f), an amount not less than ninety percent (90%) of the tax actually due in the case of a corporation. Any corporate taxpayer which either fails to file the required estimated tax returns and pay the tax within the time prescribed, or, except as otherwise provided in Section 27-7-329(f), which underestimates the required amount of the estimated tax shall be liable for a penalty in the amount of ten percent (10%) of the amount unpaid plus interest at the rate of one percent (1%) per month on such amount, except as otherwise provided in this section. Any individual taxpayer who either fails to file the required estimated tax returns and pay the tax within the time prescribed, or who underestimates the required amount of the estimated tax shall be liable for interest at the rate of one percent (1%) per month on such amount, except as otherwise provided in this section. For taxes assessed by the commissioner on or after January 1, 2015, the rate of any interest assessed under this section shall be:

Nine-tenths of one percent (9/10 of 1%) per month for such taxes assessed on or after January 1, 2015, and before January 1, 2016;

Eight-tenths of one percent (8/10 of 1%) per month for such taxes assessed on or after January 1, 2016, and before January 1, 2017;

Seven-tenths of one percent (7/10 of 1%) per month for such taxes assessed on or after January 1, 2017, and before January 1, 2018;

Six-tenths of one percent (6/10 of 1%) per month for such taxes assessed on or after January 1, 2018, and before January 1, 2019; and

One-half of one percent (1/2 of 1%) per month for such taxes assessed on or after January 1, 2019.

HISTORY: Codes, 1942, § 9220-75, Laws, 1968, ch. 580, § 15; Laws, 1983, 2nd Ex Sess, ch. 6 § 2; Laws, 1993, ch. 341, § 2; Laws, 2014, ch. 476, § 7, eff from and after January 1, 2015.

Editor’s Notes —

Laws of 2014, ch. 476, § 18, effective January 1, 2015, provides:

“SECTION 18. Except for the reductions in the rate of interest as set out in Sections 4, 5, 6, 7, 8, 9, 10 and 14 which also contain the effective date of such rate of interest changes, nothing in Sections 1 through 14 of this act shall affect or defeat any refund claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the laws of this state before the date on which this act becomes effective, whether such refund claims, assessments, appeals, suits or actions have been begun or filed before the date on which this act becomes effective or are begun or filed thereafter; and the statutes contained in these sections as in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of any refund claim, assessment, appeal, suit, right or cause of action for taxes paid, due or accrued under the laws of this state before the date on which this act goes into effect, for the collection and enrollment of liens for any taxes due or accrued before the date on which this act goes into effect and for the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws prior to the date on which this act becomes effective.”

Sections 1 through 14 of Chapter 476, Laws of 2014, amended the following sections: Sections 27-7-23, 27-7-24, 27-7-37, 27-7-51, 27-7-53, 27-7-315, 27-7-327, 27-7-345, 27-13-23, 27-13-25, 27-65-31, 27-65-35, 27-65-37 and 27-65-39. For a complete listing of Code sections affected by Chapter 476, Laws of 2014, see Table B, Allocation of Acts, in the Statutory Tables Volume.

Amendment Notes —

The 2014 amendment (ch. 476), effective January 1, 2015, inserted “except as otherwise provided in this section” at the end of the second and third sentences; and added the last sentence and (a) through (e).

Cross References —

Penalty relating to declaration of estimated tax, see §27-7-347.

§ 27-7-329. Payment of estimated tax.

The estimated tax payment shall be made on such forms as the commissioner may prescribe and shall be paid as follows:

The total estimated tax may be paid on or before the fifteenth day of the fourth month of the income year of the taxpayer; provided, individuals whose gross income from farming or fishing for the income year can reasonably be expected to amount to at least two-thirds (2/3) of the total gross income from all sources for the income year, may file and pay the estimated tax on or before the fifteenth day of the first month after the close of the income year; however, if such taxpayer files a completed income tax return on or before the first day of the third month following the close of the income year and pays the tax shown to be due thereon, it shall not be necessary to file or pay any estimated income tax.

At the election of the taxpayer, individuals may pay the tax in equal installments of one-fourth (1/4) on or before the fifteenth day of the fourth month of the income year, one-fourth (1/4) or before the fifteenth day of the sixth month of the income year, one-fourth (1/4) on or before the fifteenth day of the ninth month of the income year, and one-fourth (1/4) on or before the fifteenth day of the first month after the close of the income year. Corporations may elect to pay the tax in installments of one-fourth (1/4) on or before the fifteenth day of the fourth month of the income year, one-fourth (1/4) on or before the fifteenth day of the sixth month of the income year, one-fourth (1/4) on or before the fifteenth day of the ninth month of the income year, and one-fourth (1/4) on or before the fifteenth day of the twelfth month of the income year.

In the case of a taxpayer who makes an amendment to the tax estimate, the tax payments due after such amendment shall be adjusted either up or down to conform to the amended estimate of tax.

In the case of a taxpayer who first meets the requirements subsequent to the fifteenth day of the fourth month of the income year, and not later than the fifteenth day of the ninth month of the income year the estimated tax may be paid in equal installments with the first installment being due at the time the taxpayer first meets the requirements and an installment being due on each subsequent regular tax payment date for the income year as prescribed in paragraph (b) of this section. If the taxpayer meets the requirements subsequent to the fifteenth day of the ninth month of the income year, the estimated tax shall be paid in full at that time.

Any tax payment due under the provisions of this article may be paid by the taxpayer in advance of the date prescribed herein for the payment thereof.

In the case of a corporate taxpayer, acting in good faith, that is paying its estimated tax in accordance with paragraph (b) of this section and that is unable to calculate with certainty the amount of estimated tax payable as the installment due on the fifteenth day of the twelfth month of the income year, the commission may allow the taxpayer to pay as its total estimated taxes an amount less than ninety percent (90%) of the tax liability; however, this provision shall not affect the amount of the tax liability that will be due on income for that year or the penalties which may be imposed for failure to file estimated tax returns and for underestimates that occur regarding installments due at any time other than the fifteenth day of the twelfth month of the income year.

HISTORY: Codes, 1942, § 9220-76; Laws, 1968, ch. 580, § 16; Laws, 1983, 2nd Ex Sess, ch. 6, § 3; Laws, 1993, ch. 341, § 3, eff from and after January 1, 1993.

Editor’s Notes —

At the direction of the co-counsel for the Joint Legislative Committee on Compilation, Revision and Publication of Legislation, an error in a statutory reference in subsection (d) was corrected by substituting “paragraph (b) of this section” for “subsection (b) of this section.”

Cross References —

Subsection (f) of this section as providing exemption to requirement that corporate taxpayer estimate 90% of tax due and to imposition of penalty for underestimate thereof, see §27-7-327.

§ 27-7-331. Withholding tables; rules, regulations and forms.

The commissioner shall prepare and furnish to employers state income tax withholding tables based on the current income tax laws of the state, taking into consideration the various deductions and personal exemptions allowed therein. Such tables shall be designed to provide for a yearly aggregate withholding that will approximate the state income tax liability of the average taxpayer, with the standard deductions and personal exemptions. The commissioner shall also make and prescribe such other rules, regulations and forms as he shall deem necessary or desirable for carrying out the purposes of this article. Any such tables promulgated by the commissioner shall not be designed to collect more than the amount of tax that the taxpayer can reasonably be expected to owe for the income year.

HISTORY: Codes, 1942, § 9220-77; Laws, 1968, ch. 580, § 17, eff from and after January 1, 1969.

§ 27-7-333. Employer’s withholding account number.

Except as otherwise provided in this section, every employer, as defined herein, shall, on or before January 1, 1969, make application to the commissioner for and be assigned an employer’s withholding account number. The account number assigned to an employee shall be used by such employer on all returns, reports and inquiries addressed to the commissioner.

This section shall not apply to an “out-of-state business” during a “disaster response period” as such terms are defined in Section 27-113-5.

HISTORY: Codes, 1942, § 9220-78; Laws, 1968, ch. 580, § 18; Laws, 2015, ch. 420, § 9, eff from and after passage (approved Mar. 29, 2015.).

Amendment Notes —

The 2015 amendment added “Except as otherwise provided in this section” at the beginning of first sentence; and added the last paragraph.

§ 27-7-335. Employee required to furnish exemption certificate to employer.

Every employee whose wages are subject to the withholding provisions of this article shall, on or before January 1, 1969, furnish his or her employer with a certificate showing the exemption claimed by such employee for purposes of withholding. If any employee shall fail or refuse to furnish his or her employer such certificate, the employer shall withhold from the wages of such employee as if such employee claimed no exemption either for himself or herself. The furnishing of such information shall be in the form required by the commissioner.

HISTORY: Codes, 1942, § 9220-79; Laws, 1968, ch. 580, § 19, eff from and after January 1, 1969.

§ 27-7-337. Method of payment.

All taxes due under the provisions of this article shall be paid, on or before the date fixed by law for filing returns. Any such taxes may be paid with uncertified check during such time and under such regulations the commissioner shall prescribe, but, if a check received in payment of such taxes is not paid by the bank on which it is drawn, the taxpayer by whom such check is tendered shall remain liable for the payment of the tax and for all legal penalties, the same as if such check had not been tendered.

HISTORY: Codes, 1942, § 9220-81; Laws, 1968, ch. 580, § 21, eff from and after January 1, 1969.

§ 27-7-339. Withholding state income taxes of federal employees by federal agencies.

The commissioner is hereby authorized and directed to enter into an agreement with the secretary of the treasury of the United States, with respect to withholding of income tax as provided by this article, pursuant to an Act of Congress, 80 Stat. 478; Pub. Law 89-554; 5 U.S.C.S. Revised, Section 5517, September 6, 1966, and Executive Order No. 10407, 17 F. R. 10132, November 7, 1952.

HISTORY: Codes, 1942, § 9220-82; Laws, 1968, ch. 580, § 22, eff from and after January 1, 1969.

§ 27-7-341. Administration.

  1. The commissioner shall have exclusive jurisdiction and be charged with the administration and enforcement of the provisions of this article, except as otherwise provided.
  2. The commissioner, for the purpose of ascertaining the correctness of any return, or for the purpose of making a return where none has been made, is hereby authorized, by any agent designated by the commissioner for that purpose, to examine any books, papers, records, or memoranda, bearing upon the matter required to be included in the return, and may require the attendance of persons rendering a return or of any officer or employee of such person, or of any person having knowledge in the premises, and may take his testimony with reference to the matter required by law to be included in such return, with power to administer oaths to such person or persons.
  3. If any person summoned to appear under this article to testify, or produce books, papers or other data, shall refuse to do so, the chancery court for the district in which such person resides shall have jurisdiction by appropriate process to compel such attendance, testimony, or production of books, papers, or other data.

HISTORY: Codes, 1942, § 9220-83; Laws, 1968, ch. 580, § 23, eff from and after January 1, 1969.

§ 27-7-343. Regulatory authority.

  1. The commissioner, with the approval of the governor, may, from time to time, make such rules and regulations, not inconsistent with this article, as he may deem necessary to enforce its provisions.
  2. The commissioner is herewith authorized to promulgate such rules and regulations, prescribe such forms, purchase such equipment and supplies, employ personnel, and to do such other acts as he shall deem necessary in order that the withholding system herein established may be effectively initiated on January 1, 1969.

HISTORY: Codes, 1942, § 9220-84; Laws, 1968, ch. 580, § 24, eff from and after passage (approved July 29, 1968).

§ 27-7-345. Civil penalties for failure to file return or deficiency in payment of tax.

Any taxpayer who either fails to file a required return within the time prescribed, or who fails to remit the tax or remits less than the amount due under the return, shall be liable for the following penalties:

(i) If the failure to file a return within the time prescribed, or the failure to pay the tax or any part thereof, was not the result of any fraudulent intent, the taxpayer shall be liable for a penalty in the amount of ten percent (10%) of the total amount of deficiency or delinquency in the tax, plus interest on the amount of tax due at the rate of one percent (1%) per month, except as otherwise provided in this paragraph (a), on the amount not paid, from the date such tax was due until paid, and such amount shall be added to the liability of the taxpayer unless such failure was due to reasonable cause.

For taxes assessed by the commissioner on or after January 1, 2015, the rate of any interest assessed under this section shall be:

1. Nine-tenths of one percent (9/10 of 1%) per month for such taxes assessed on or after January 1, 2015, and before January 1, 2016;

2. Eight-tenths of one percent (8/10 of 1%) per month for such taxes assessed on or after January 1, 2016, and before January 1, 2017;

3. Seven-tenths of one percent (7/10 of 1%) per month for such taxes assessed on or after January 1, 2017, and before January 1, 2018;

4. Six-tenths of one percent (6/10 of 1%) per month for such taxes assessed on or after January 1, 2018, and before January 1, 2019; and

5. One-half of one percent (1/2 of 1%) per month for such taxes assessed on or after January 1, 2019.

If the failure to file the return or to remit the tax or any part thereof was the result of a fraudulent intent to evade the payment to the commissioner, the taxpayer, in addition to the criminal penalty provided in Section 27-7-347, shall be liable for a penalty of fifty percent (50%) of the tax due, plus interest on the amount of tax due at the rate of one percent (1%) per month on the amount not paid.

If the failure to file an information return or to furnish a required statement within the time prescribed was not the result of any fraudulent intent, the taxpayer shall be liable for a penalty of Five Dollars ($5.00) per statement, with a minimum of Two Hundred Fifty Dollars ($250.00) up to a maximum of Ten Thousand Dollars ($10,000.00) per reporting account.

If the failure to file an information return or to furnish a required statement was the result of intentional disregard of filing requirements, the taxpayer shall be liable for a penalty of Twenty-five Dollars ($25.00) per statement, with a minimum of Two Hundred Fifty Dollars ($250.00) up to a maximum of Fifty Thousand Dollars ($50,000.00) per reporting account.

HISTORY: Codes, 1942, § 9220-66; Laws, 1968, ch. 580, § 6; Laws, 1982, ch. 489, § 7; Laws, 1989, ch. 485, § 9; Laws, 1995, ch. 346, § 5; Laws, 2012, ch. 566, § 6; Laws, 2014, ch. 476, § 8, eff from and after January 1, 2015.

Editor’s Notes —

Laws of 2012, ch. 566, § 10, effective May 23, 2012, provide:

“SECTION 10. Sections 8 and 9 of this act shall take effect and be in force from and after its passage, and the remaining sections of this act shall take effect and be in force from and after July 1, 2012.

Laws of 2014, ch. 476, § 18, effective January 1, 2015, provides:

“SECTION 18. Except for the reductions in the rate of interest as set out in Sections 4, 5, 6, 7, 8, 9, 10 and 14 which also contain the effective date of such rate of interest changes, nothing in Sections 1 through 14 of this act shall affect or defeat any refund claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the laws of this state before the date on which this act becomes effective, whether such refund claims, assessments, appeals, suits or actions have been begun or filed before the date on which this act becomes effective or are begun or filed thereafter; and the statutes contained in these sections as in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of any refund claim, assessment, appeal, suit, right or cause of action for taxes paid, due or accrued under the laws of this state before the date on which this act goes into effect, for the collection and enrollment of liens for any taxes due or accrued before the date on which this act goes into effect and for the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws prior to the date on which this act becomes effective.”

Sections 1 through 14 of Chapter 476, Laws of 2014, amended the following sections: Sections 27-7-23, 27-7-24, 27-7-37, 27-7-51, 27-7-53, 27-7-315, 27-7-327, 27-7-345, 27-13-23, 27-13-25, 27-65-31, 27-65-35, 27-65-37 and 27-65-39. For a complete listing of Code sections affected by Chapter 476, Laws of 2014, see Table B, Allocation of Acts, in the Statutory Tables Volume.

Amendment Notes —

The 2012 amendment deleted “for the first offense, fifteen percent (15%) for the second offense, twenty-five percent (25%) for the third offense, and not less than twenty-five percent (25%) up to a maximum of fifty percent (50%) for any subsequent offense” following “in the amount of ten percent (10%)” in (a).

The 2014 amendment (ch. 476), effective January 1, 2015, inserted the (i) designation and “except as otherwise provided in this paragraph (a)” in (a)(i), and added (a)(ii).

Cross References —

Application of this section to a failure to comply with the withholding, accounting and reporting requirements applicable to leased employees, see §27-7-305.

RESEARCH REFERENCES

ALR.

Application of payments, made in satisfaction of employer’s withholding tax liability, to employer’s liability for penalties. 59 A.L.R. Fed. 484.

Construction and application of 26 U.S.C.S. § 6015(b)(1)(C), requiring that spouse not know of omission of gross income from joint tax return to obtain innocent spouse exemption from liability for tax. 161 A.L.R. Fed. 373.

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation §§ 433 (interest on delinquent taxes), 512 et seq. (penalties, generally).

72 Am. Jur. 2d, State and Local Taxation, §§ 738-751 (penalties, interest and costs).

§ 27-7-347. Criminal penalties.

  1. Willful failure to withhold tax or to remit tax to commissioner. Any employer required by Section 27-7-305 to deduct and withhold from wages of employees for the payment of state income taxes who shall willfully fail to deduct and withhold the required amounts from the wages of any employee for any payroll period, or who shall willfully fail to remit the same to the commissioner within the time prescribed by Section 27-7-309, shall, in addition to being liable for such amount, be guilty of a misdemeanor, and, upon conviction therefor, shall be fined not less than One Hundred Dollars ($100.00), nor more than Five Hundred Dollars ($500.00), or imprisoned for not more than six (6) months, or both so fined and imprisoned.
  2. Any person required by this article to file a declaration of estimated tax who shall willfully fail to file the same within the time required by this article, or who shall willfully give any false information in such declaration shall be guilty of a misdemeanor, and, upon conviction, shall be fined not less than Twenty-five Dollars ($25.00), nor more than One Hundred Dollars ($100.00).
  3. Any employer who shall willfully fail to furnish an annual withholding statement to the commissioner or to any employee as required in Section 27-7-311 shall be guilty of a misdemeanor and, upon conviction therefor, shall be fined not less than Twenty-five Dollars ($25.00), nor more than Two Hundred Fifty Dollars ($250.00), or imprisoned not less than ten (10) days, nor more than ninety (90) days, or both so fined and imprisoned.

HISTORY: Codes, 1942, § 9220-80; Laws, 1968, ch. 580, § 20, eff from and after January 1, 1969.

Cross References —

Application of this section to a failure to comply with the withholding, accounting and reporting requirements applicable to leased employees, see §27-7-305.

Civil penalties for failure of employer to file return or for deficiency in payment of tax due, see §27-7-345.

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

RESEARCH REFERENCES

ALR.

Necessity of proof of intent for conviction of offense with respect to collected taxes, under 26 USCS § 7215. 58 A.L.R. Fed. 220.

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation 766 (criminal sanctions).

13 Am. Jur. Trials, Defending Federal Tax Evasions, § 1 et seq.

CJS.

85 C.J.S., Taxation § 2079.

§ 27-7-349. Article 3 supplemental to Article 1.

The provisions of this article are supplemental to the provisions of Article 1 of this chapter, and shall not be construed to repeal any part thereof not in direct conflict with this article.

HISTORY: Codes, 1942, § 9220-85; Laws, 1968, ch. 580, § 25, eff from and after January 1, 1969.

Article 5. Setoff Against Income Tax Refund for Debt Owed for Child Support or Maintenance.

§ 27-7-501. Declaration of purpose.

The purpose of this article is to establish a policy and provide a system whereby claimant agencies of the State of Mississippi in conjunction with the State Tax Commission shall cooperate in identifying certain debtors who qualify for refunds from the State Tax Commission. It is the intent of the Legislature that this article be liberally construed so as to effectuate its purpose.

HISTORY: Laws, 1985, ch. 364, § 1, eff from and after July 1, 1985.

Cross References —

State Tax Commission as meaning the Department of Revenue, see §27-7-503.

§ 27-7-503. Definitions.

As used in this article, unless the context requires otherwise:

“Claimant agency” means the State Department of Public Welfare with respect to the collection of debts due and owing for the care, support or maintenance of a child.

“Commission, ” “State Tax Commission,” “Tax Commission” or “department” means the Department of Revenue of the State of Mississippi.

“Debtor” means any individual owing overdue support for a child as defined by federal regulations.

“Debt” means any overdue support for a child as defined by federal regulations.

“Refund” means the Mississippi income tax refund which the commission determines to be due any individual taxpayer.

HISTORY: Laws, 1985, ch. 364, § 2; Laws, 1989, ch. 470, § 1; Laws, 2009, ch. 492, § 46, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 146 provides:

“SECTION 146. Section 145 of this act shall take effect and be in force from and after July 1, 2009, and the remainder of this act shall take effect and be in force from and after July 1, 2010.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2010, rewrote (b).

Cross References —

Transfer of powers, duties and functions of State Tax Commission and Commissioner of the State Tax Commission to the Commissioner of Revenue of the Department of Revenue, see §27-3-4.

State Department of Public Welfare as meaning the Department of Human Services, see §43-1-1.

§ 27-7-505. Remedy to be in addition to others available.

The collection remedy authorized by this article is in addition to and not in substitution for any other remedy available by law.

HISTORY: Laws, 1985, ch. 364, § 3, eff from and after July 1, 1985.

§ 27-7-507. Submission of debts by claimant agencies.

  1. The claimant agency may submit any debts in excess of Twenty-five Dollars ($25.00) to the commission for collection through setoff under the procedure established by this article, except in cases where the validity of the debt is legitimately in dispute and alternate means of collection would result in a loss of federal funds or federal assistance.
  2. Upon request of the claimant agency, the commission shall set off any refund against the sum certified by the claimant agency as provided in this article.

HISTORY: Laws, 1985, ch. 364, § 4; Laws, 1989, ch. 470, § 2, eff from and after passage (approved March 28, 1989).

§ 27-7-509. Procedural requirements; fee.

  1. Within the time frame specified by the commission, a claimant agency seeking to collect a debt through setoff shall supply the information necessary to identify each debtor whose refund is sought to be set off and certify the amount of the debt or debts owed by each such debtor.
  2. If a debtor identified by a claimant agency is determined by the commission to be entitled to a refund of at least Twenty-five Dollars ($25.00), the commission shall transfer an amount equal to the refund owed, not to exceed the amount of the claimed debt certified, to the agency. When the refund owed exceeds the claimed debt, the commission shall send the excess amount to the debtor within a reasonable time after such excess is determined.
  3. At the time of the transfer of funds to a claimant agency pursuant to subsection (2), the commission shall notify the taxpayer or taxpayers whose refund is sought to be set off that the transfer has been made. Such notice shall clearly set forth the name of the debtor, the manner in which the debt arose, the amount of the claimed debt, the transfer of funds to the claimant agency pursuant to subsection (2), the intention to set off the refund against the debt, the amount of the refund in excess of the claimed debt, the taxpayer’s opportunity to give written notice to contest the setoff within thirty (30) days of the date of mailing of the notice, the name and mailing address of the claimant agency to which the application for a hearing must be sent, and the fact that failure to apply in writing for such a hearing within the thirty-day period will be deemed a waiver of the opportunity to contest the setoff. In the case of a joint return, the notice shall also state the name of the taxpayer named in the return, if any, against whom no debt is claimed, the fact that a debt is not claimed against such taxpayer, the fact that such taxpayer is entitled to receive a refund if it is due him regardless of the debt asserted against his spouse, and that in order to obtain a refund due him, such taxpayer must apply in writing for a hearing with the claimant agency named in the notice within thirty (30) days of the date of the mailing of the notice. If a taxpayer fails to apply in writing for such a hearing within thirty (30) days of the mailing date of such notice, he will have waived his opportunity to contest the setoff.
  4. Upon receipt of funds transferred from the commission pursuant to subsection (2), the claimant agency shall deposit and hold such funds in an escrow account until a final determination of the validity of the debt.
  5. The claimant agency shall pay the commission a fee, not to exceed Seventeen Dollars ($17.00) in each case in which a tax refund is identified as being available for offset. Such fees shall be deposited by the Tax Commission into a special fund hereby created in the State Treasury, out of which the Legislature shall appropriate monies to defray expenses of the commission in employing personnel to administer the provisions of this article.

HISTORY: Laws, 1985, ch. 364, § 5, eff from and after July 1, 1985.

Cross References —

Tax Commission as meaning the Department of Revenue, see §27-7-503.

As to provisions for removal of amount due and owing from escrow account upon the taxpayer’s failure to timely request review, and for notice of final accounting of refund which was set off, see §27-7-513.

§ 27-7-511. Hearing upon written application.

If the claimant agency receives a written application contesting the setoff or the claim upon which the setoff is based, it shall grant a hearing to the taxpayer to determine whether the setoff is proper or the claim is valid. If the sum asserted as due and owing is not correct, an adjustment to the claimed sum may be made. No issues shall be reconsidered at the hearing which have been previously litigated.

HISTORY: Laws, 1985, ch. 364, § 6, eff from and after July 1, 1985.

Cross References —

Provisions for removal of amount due and owing from escrow account following a hearing determination, and for notice of final accounting of refund which was set off, see §27-7-513.

§ 27-7-513. Finalization of setoff; notice; refund.

  1. Upon determination of the amount of the debt due and owing by means of the hearing provided for by Section 27-7-511 or by the taxpayer’s default through failure to comply with Section 27-7-509(3) which mandates a timely request for review, the claimant agency shall remove the amount of the debt due and owing from the escrow account established pursuant to of Section 27-7-509(4) and shall credit such amount to the debtor’s obligation.
  2. Upon transfer of the debt due and owing from the escrow account to the credit of the debtor’s obligation, the claimant agency shall notify the debtor in writing of the finalization of the setoff. Such notice shall include a final accounting of the refund which was set off, including the amount of the refund to which the debtor was entitled prior to setoff, the amount of the debt due and owing, the amount of the refund in excess of the debt which has been returned to the debtor by the commission pursuant to subsection (2) of Section 27-7-509, and the amount of the funds transferred to the claimant agency pursuant to subsection (2) of Section 27-7-509 in excess of the debt determined to be due and owing at a hearing held pursuant to Section 27-7-511, if such a hearing was held. At such time, the claimant agency shall refund to the debtor the amount of the claimed debt originally certified and transferred to it by the commission in excess of the amount of the debt finally found to be due and owing.

HISTORY: Laws, 1985, ch. 364, § 7, eff from and after July 1, 1985.

§ 27-7-515. Forms; rules and regulations; agreements with other states.

  1. The commission is authorized to prescribe forms and adopt rules and regulations which it deems necessary to effectuate the intent and provisions of this article. All such rules and regulations shall be adopted in accordance with the Mississippi Administrative Procedures Law (Section 25-43-1 et seq.).
  2. The commission may enter into reciprocal agreements with the departments of revenue of other states that have enacted legislation that is substantially equivalent to the setoff procedure in this article. The agreement shall authorize the commission to provide by rule for the setoff of state income tax refunds or rebates of defaulters from states with which Mississippi has a reciprocal agreement and to provide for sending lists of names of Mississippi defaulters to the states with which Mississippi has a reciprocal agreement for setoff of that state’s income tax refunds.

HISTORY: Laws, 1985, ch. 364, § 8, eff from and after July 1, 1985.

Editor’s Notes —

The reference in (1) to the Mississippi Administrative Procedures Law, should be to §§25-43-1.101 et seq., not §§25-43-1 et seq. Section25-43-1.101(3) provides that any reference to Section25-43-1 et seq. shall be deemed to mean and refer to Section 25-43-1.101 et seq.

Comparable Laws from other States —

Alabama: Code of Ala. §40-1-35.

Arkansas: A.C.A. §§26-17-401 through26-17-404.

Georgia: O.C.G.A. §§48-2-80,48-7-28,48-7-124.

Missouri: § 143.784 R.S.Mo.

Rhode Island: R.I. Gen. Laws § 44-30.2-2.

Tennessee: Tenn. Code Ann. §20-13-109.

§ 27-7-517. Furnishing information to claimant agency; confidentiality.

  1. Pursuant to the provisions of Section 27-7-83, Mississippi Code of 1972, the commission may provide to a claimant agency all information necessary to accomplish and effectuate the intent of this article.
  2. The information obtained by a claimant agency from the commission in accordance with the provisions of this article shall retain its confidentiality and shall only be used by a claimant agency in the pursuit of its debt collection duties and practices; and any employee or former employee of any claimant agency who unlawfully discloses any such information for any other purpose, except as otherwise specifically authorized by law, shall be subject to the same penalties specified by law for unauthorized disclosure of confidential information by an agency or employee of the commission.

HISTORY: Laws, 1985, ch. 364, § 9, eff from and after July 1, 1985.

§ 27-7-519. Refund deemed granted upon exercise of setoff; return of monies improperly received by claimant agency.

When the setoff authorized by this article is exercised, the refund which is set off shall be deemed granted. Personnel of a claimant agency shall be released from liability for improper receipt of monies under setoff procedures upon return of any monies so received.

HISTORY: Laws, 1985, ch. 364, § 10, eff from and after July 1, 1985.

Article 6. Setoff Against Federal and State Income Tax Refunds.

§ 27-7-601. Definitions.

As used in this article:

“Debt” means a past due, legally enforceable state or federal income tax obligation, unless otherwise indicated.

“Debtor” means a person who owes a state or federal income tax obligation.

“Past due, legally enforceable obligation” means a debt resulting from:

A judgment rendered by a court of competent jurisdiction which has determined an amount of income tax to be due;

A determination after an administrative hearing which has determined an amount of income tax to be due and which is no longer subject to judicial review; or

An income tax assessment, including self-assessments, which has become final in accordance with law, but which has not been collected.

“State” means the State of Mississippi acting through the Department of Revenue.

“State Tax Commission” or “department” means the Department of Revenue.

“Federal government” means the United States Department of the Treasury or any agency under its administration.

“Tax refund offset” means withholding or reducing a tax refund overpayment by an amount necessary to satisfy a debt owed by the payee.

“Tax refund payment” means any overpayment of taxes to be refunded to the person making the overpayment.

HISTORY: Laws, 2004, ch. 516, § 1; Laws, 2009, ch. 492, § 47, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 146 provides:

“SECTION 146. Section 145 of this act shall take effect and be in force from and after July 1, 2009, and the remainder of this act shall take effect and be in force from and after July 1, 2010.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2010, substituted “Department of Revenue” for “State Tax Commission” in (d); added (e); and redesignated the remaining subsections accordingly.

Cross References —

Transfer of powers, duties and functions of State Tax Commission and the Commissioner of the State Tax Commission to the Commissioner of Revenue of the Department of Revenue, see §27-3-4.

§ 27-7-603. Taxpayers past due taxes; State income tax refunds to be offset to federal government; Federal income tax refunds to be offset to Mississippi State Tax Commission; procedure.

  1. The federal government may submit information on any past due, legally enforceable obligation to the State Tax Commission for collection through a tax refund offset. The state may submit information on any past due, legally enforceable obligation to the federal government for collection through a tax refund offset.
  2. Upon receiving notice from the federal government that a named person owes a past due, legally enforceable obligation, the State Tax Commission shall:
    1. Reduce the amount of any tax refund payment payable to the named person by the amount of the past due, legally enforceable obligation owed the federal government and, if the tax refund exceeds the obligation, remit the excess to the person;
    2. Pay the amount by which the refund payment is reduced under paragraph (a) of this subsection to the federal government and notify the federal government of the person’s name, taxpayer identification number, address and the amount collected; and
    3. Notify the named person that the tax refund payment has been reduced by an amount necessary to satisfy a past due, legally enforceable obligation.
  3. Upon receiving from the federal government the amount collected from a person who owes the state a past due, legally enforceable obligation, the State Tax Commission shall apply the amount to the person’s state debt and reduce the person’s obligation by the amount collected.

HISTORY: Laws, 2004, ch. 516, § 2, eff from and after passage (approved May 4, 2004.).

Cross References —

State Tax Commission as meaning Department of Revenue, see §27-7-601.

Article 7. Setoff Against Tax Refund for Debt Owed on Default on Educational Loans.

§ 27-7-701. Definitions.

For the purposes of this article, the following terms shall have the respective meanings ascribed by this section:

“Claimant agency” means the Board of Trustees of State Institutions of Higher Learning or any institution under the jurisdiction thereof, the Mississippi Guarantee Student Loan Agency, the Mississippi Postsecondary Education Financial Assistance Board, any public community or junior college, or any state agency which has loaned money to or is owed a debt by an individual for educational purposes.

“Debtor” means any individual owing money or having a delinquent account with any claimant agency, which obligation has not been adjudicated satisfied by court order, set aside by court order, or discharged in bankruptcy.

“Debt” means any liquidated sum due and owing any claimant agency which has accrued through contract, subrogation, tort or operation of law, regardless of whether there is an outstanding judgment for that sum.

“Commission,” “State Tax Commission” or “department” means the Department of Revenue of the State of Mississippi.

“Refund” means the Mississippi income tax refund which the commission determines to be due any individual taxpayer.

HISTORY: Laws, 1985, ch. 464, § 1; Laws, 2009, ch. 492, § 48, eff from and after July 1, 2010; Laws, 2018, ch. 366, § 1, eff from and after July 1, 2018.

Editor’s Notes —

Laws of 2009, ch. 492, § 146 provides:

“SECTION 146. Section 145 of this act shall take effect and be in force from and after July 1, 2009, and the remainder of this act shall take effect and be in force from and after July 1, 2010.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2010, rewrote (d).

The 2018 amendment, in (a), inserted “Financial,” “any public community or junior college” and “or is owed a debt by.”

Cross References —

Transfer of powers, duties and functions of State Tax Commission to the Commissioner of Revenue acting through the Department of Revenue, see §27-3-4.

Duty of the Attorney General to bring suit against persons who default on educational loans or scholarships, see §37-101-279.

Mississippi Post-Secondary Education Assistance Board, see §37-106-9.

§ 27-7-703. Provision of additional remedy.

The collection remedy authorized by this article is in addition to and not in substitution for any other remedy available by law.

HISTORY: Laws, 1985, ch. 464, § 2, eff from and after July 1, 1985.

Cross References —

Duty of the Attorney General to bring suit against persons who default on educational loans or scholarships, see §37-101-279.

§ 27-7-705. Submission by claimant agency.

  1. A claimant agency may submit debts in excess of Twenty-five Dollars ($25.00) owed to it to the commission for collection through setoff, under the procedure established by this article, except in cases where the validity of the debt is legitimately in dispute, an alternate means of collection is pending and believed to be adequate, or such collection would result in a loss of federal funds or federal assistance.
  2. Upon the request of a claimant agency, the commission shall setoff any refund, as defined herein, against the sum certified by the claimant agency as provided in this article.

HISTORY: Laws, 1985, ch. 464, § 3, eff from and after July 1, 1985.

Cross References —

Commission as meaning Department of Revenue, see §27-7-701.

Duty of the Attorney General to bring suit against persons who default on educational loans or scholarships, see §37-101-279.

RESEARCH REFERENCES

ALR.

Construction and application of agreement by medical or social work student to work in particular position or at particular location in exchange for financial aid in meeting costs of education. 83 A.L.R.3d 1273.

Bankruptcy discharge of student loan on ground of undue hardship under § 523(a)(8)(B) of Bankruptcy Code of 1978 (11 USCS § 523(a)(8)(B)). 63 A.L.R. Fed. 570.

Rights and obligations of Federal Government, under 20 USCS § 1080, when student borrower defaults on federally insured loan. 73 A.L.R. Fed. 303.

§ 27-7-707. Transfer of funds to claimant agency; notice to debtor.

  1. Within the time frame specified by the commission, a claimant agency seeking to collect a debt through setoff shall supply the information necessary to identify each debtor whose refund is sought to be setoff and certify the amount of debt or debts owed by each such debtor.
  2. If a debtor identified by a claimant agency is determined by the commission to be entitled to a refund of at least Twenty-five Dollars ($25.00), the commission shall transfer an amount equal to the refund owed, not to exceed the amount of the claimed debt certified, to the claimant agency. The State Tax Commission shall retain fifteen percent (15%) of the claimed debt as a collection fee. When the income tax refund owed exceeds the claimed debt, the commission shall send the excess amount to the debtor within a reasonable time after such excess is determined.
  3. At the time of the transfer of funds to a claimant agency pursuant to subsection (2) above, the commission shall notify the taxpayer or taxpayers whose refund is sought to be setoff that the transfer has been made. Such notice shall clearly set forth the name of the debtor, the manner in which the debt arose, the amount of the claimed debt, the transfer of funds to the claimant agency pursuant to subsection (2) above and the intention to setoff the refund against the debt, the amount of the refund in excess of the claimed debt, the taxpayer’s opportunity to give written notice to contest the setoff within thirty (30) days of the date of mailing of the notice, the name and mailing address of the claimant agency to which the application for such a hearing must be sent, and the fact that the failure to apply for such a hearing, in writing, within the thirty-day period will be deemed a waiver of the opportunity to contest the setoff. In the case of a joint return or a joint refund, the notice shall also state the name of the taxpayer named in the return, if any, against whom no debt is claimed, the fact that a debt is not claimed against such taxpayer, the fact that such taxpayer is entitled to receive a refund if it is due him regardless of the debt asserted against his spouse, and that in order to obtain a refund due him, such taxpayer must apply in writing for a hearing with the claimant agency named in the notice within thirty (30) days of the date of the mailing of the notice. If a taxpayer fails to apply in writing for such a hearing within thirty (30) days of the mailing of such notice, he will have waived his opportunity to contest the setoff.
  4. Upon receipt of funds transferred from the commission pursuant to subsection (2) above, the claimant agency shall deposit and hold such funds in an escrow account until a final determination of the validity of the debt.

HISTORY: Laws, 1985, ch. 464, § 4, eff from and after July 1, 1985.

Cross References —

State Tax Commission as meaning the Department of Revenue, see §27-7-701.

Duty of the Attorney General to bring suit against persons who default on educational loans or scholarships, see §37-101-279.

§ 27-7-709. Hearings and appeals.

  1. When the claimant agency receives a protest or application in writing from a taxpayer within thirty (30) days of the notice issued by the commission, the claimant agency shall set a date to hear the protest and give notice to the taxpayer by registered or certified mail of the date so set. The time and place of such hearing shall be designated in such notice and the date set shall not be less than fifteen (15) days from the date of such notice. If, at hearing, the sum asserted as due and owing is found not to be correct, an adjustment to the claim may be made. The claimant agency shall give notice to the debtor of its final determination as provided in subsection (3) of this section.
  2. No issues shall be reconsidered at the hearing which have been previously litigated.
  3. If any debtor is dissatisfied with the final determination made at the hearing by the claimant agency, he may appeal the final determination to the circuit court of the county in which the main office of the claimant agency is located by filing notice of appeal with the administrative head of the claimant agency and with the clerk of the circuit court of the county to which the appeal shall be taken within thirty (30) days from the date notice of final determination was given by the claimant agency.

HISTORY: Laws, 1985, ch. 469, § 5, eff from and after July 1, 1985.

Cross References —

Duty of the Attorney General to bring suit against persons who default on educational loans or scholarships, see §37-101-279.

§ 27-7-711. Finalization of setoff; notice.

  1. Upon final determination of the amount of the debt due and owing by means of a hearing or by the taxpayer’s default through failure to comply with timely request for review, the claimant agency shall remove the amount of the debt due and owing from the escrow account and credit such amount to the debtor’s obligation.
  2. Upon transfer of the debt due and owing from the escrow account to the credit of the debtor’s account, the claimant agency shall notify the debtor in writing of the finalization of the setoff. Such notice shall include a final accounting of the refund which was setoff, including the amount of the refund to which the debtor was entitled prior to the setoff, the amount of the debt due and owing, the amount of the commission’s collection fee, the amount of the refund in excess of the debt which was returned to the debtor by the commission, and the amount of the funds transferred to the claimant agency in excess of the debt determined to be due and owing at a hearing, if such a hearing was held. At such time, the claimant agency shall refund to the debtor the amount of the claimed debt originally certified and transferred to it by the commission in excess of the amount of debt finally found to be due and owing.

HISTORY: Laws, 1985, ch. 464, § 6, eff from and after July 1, 1985.

Cross References —

Commission as meaning Department of Revenue, see §27-7-701.

Duty of the Attorney General to bring suit against persons who default on educational loans or scholarships, see §37-101-279.

§ 27-7-713. Disclosure of information; confidentiality.

  1. Notwithstanding the provisions that prohibit disclosure by the commission of the contents of taxpayer records or information and notwithstanding any other confidentiality statute, the State Tax Commission may provide to a claimant agency all information necessary to accomplish and effectuate the intent of this article.
  2. The information obtained by a claimant agency from the commission in accordance with the provisions of this article shall retain its confidentiality and shall only be used by a claimant agency in the pursuit of its debt collection duties and practices; and any employee or prior employee of any claimant agency who unlawfully discloses any such information for any other purpose, except as specifically authorized by law, shall be subject to the same penalties specified by law for unauthorized disclosure of confidential information by an agent or employee of the State Tax Commission.

HISTORY: Laws, 1985, ch. 464, § 7, eff from and after July 1, 1985.

Cross References —

Confidentiality of income tax information generally, see §27-7-83.

State Tax Commission as meaning Department of Revenue, see §27-7-701.

Duty of the Attorney General to bring suit against persons who default on educational loans or scholarships, see §37-101-279.

Article 9. Taxes on Certain Winnings Paid to Patrons of Gaming Establishments.

§ 27-7-901. Tax levied.

  1. There is hereby levied, assessed and shall be collected a tax of three percent (3%) upon amounts that are paid or credited by gaming establishments licensed under the provisions of the Mississippi Gaming Control Act to their patrons. The tax shall be collected by licensed gaming establishments and remitted to the State Tax Commission in the manner provided for by regulations promulgated by the Chairman of the State Tax Commission.
  2. As used in this section, “amounts that are paid or credited” means amounts or credits that are subject to the withholding or reporting requirements of the Internal Revenue Code.
  3. No credit shall be allowed under the Income Tax Law of 1952 for the tax collected by licensed gaming establishments pursuant to this section.

HISTORY: Laws, 2001, ch. 452, § 1, eff from and after Jan. 1, 2002.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Cross References —

Income Tax Law of 1952, generally, §27-7-1 et seq.

Mississippi Gaming Control Act, see §§75-76-1 et seq.

§ 27-7-903. Tax levied on certain amounts paid to patrons by gaming establishments not licensed under Mississippi Gaming Control Act.

  1. There is hereby levied and assessed upon patrons of gaming establishments located in this state that are not licensed under the provisions of the Mississippi Gaming Control Act, a tax of three percent (3%) of the amounts that are paid or credited to such patrons by the gaming establishment, which tax is the same in kind and rate as has heretofore been imposed pursuant to Section 27-7-901 upon the patrons of gaming establishments which are licensed under the Mississippi Gaming Control Act. The legal incidence and duty to pay such taxes shall fall upon the patron. The assessment of such tax is subject to any exemptions as may exist under federal or state law. The State Tax Commission may enter into tax collection agreements regarding this tax.
  2. As used in this section, “amounts that are paid or credited” means amounts or credits that are subject to the withholding or reporting requirements of the Internal Revenue Code.
  3. No credit shall be allowed under the Income Tax Law of 1952 for the tax collected by gaming establishments pursuant to this section.

HISTORY: Laws, 2002, ch. 516, § 1, eff from and after Jan. 1, 2002.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Cross References —

Income Tax Law of 1952, generally, §27-7-1 et seq.

Mississippi Gaming Control Act, see §75-76-1 et seq.

Article 10. Catastrophe Savings Accounts.

§ 27-7-1001. Definitions.

As used in this article, the following terms shall have the meanings as defined in this section:

“Catastrophe savings account” means a regular savings account or money market account established by an insurance policyholder who is a state income taxpayer (i) to pay an insurance deductible under an insurance policy that covers the taxpayer’s legal residence that covers hurricane, flood, windstorm or other catastrophic event damage, (ii) to pay for catastrophic event damage to the taxpayer’s legal residence that is not covered by the policy of insurance that covers the taxpayer’s legal residence for such damage after the deductible under such policy has been paid, or (iii) to pay self-insured losses for the taxpayer’s legal residence from a hurricane, flood, windstorm, or other catastrophic event. The account must be labeled as a “catastrophe savings account” in order to qualify as a catastrophe savings account for the purposes of this article. A taxpayer may establish only one (1) catastrophe savings account and shall specify that the purpose of the account is to cover the aggregate amount of insurance policy deductibles and other uninsured portions of risks of loss from a hurricane, flood, windstorm or other catastrophic event.

“Catastrophic event” means windstorms, cyclones, earthquakes, hurricanes, ice storms, tornadoes, high winds, flood, hail and force majeure, and similar perils not normally among those covered under most property casualty insurance policies, but obtainable through the purchase of wind, wind and hail, flood, or storm or windstorm coverage, or any combination of those coverages. The term “catastrophic event” also includes any event or occurrence for which a Presidential declaration of disaster or declaration of disaster by the Governor is issued.

HISTORY: Laws, 2015, ch. 457, § 1, eff from and after Jan. 1, 2015.

§ 27-7-1003. Catastrophe savings accounts excluded from taxable gross income; limitations on total amount of contributions to catastrophe savings accounts.

  1. Except as otherwise provided in Section 27-7-1005, the amounts contributed to a catastrophe savings account in accordance with subsection (3) of this section, interest income earned on a catastrophe savings account, and distributions from a catastrophe savings account shall be excluded from the taxable gross income of the account holder under Section 27-7-15.
  2. A catastrophe savings account is not subject to attachment, levy, garnishment, or legal process in this state, provided that no funds in an account are derived from or the result of a fraudulent conveyance making contributions to the account.
  3. The total amount that may be contributed to a catastrophe savings account shall not exceed any of the following:
    1. In the case of an individual whose qualified insurance deductible is less than or equal to One Thousand Dollars ($1,000.00), the amount of Two Thousand Dollars ($2,000.00).
    2. In the case of an individual whose qualified insurance deductible is greater than One Thousand Dollars ($1,000.00), the amount equal to the lesser of Fifteen Thousand Dollars ($15,000.00) or twice the amount of the taxpayer’s qualified insurance deductible.
    3. In the case of a self-insured individual who chooses not to obtain insurance on his or her legal residence, the amount of Three Hundred Fifty Thousand Dollars ($350,000.00), but in no event may the amount contributed exceed the value of the taxpayer’s legal residence.
  4. If a taxpayer contributes in excess of the limits provided in subsection (3) of this section, the taxpayer shall withdraw the amount of the excess contributions and include that amount in the taxable gross income of the taxpayer in the year of withdrawal.

HISTORY: Laws, 2015, ch. 457, § 2, eff from and after Jan. 1, 2015.

§ 27-7-1005. Distributions from catastrophe savings accounts.

  1. A distribution from a catastrophe savings account shall be included in the taxable gross income of the taxpayer unless the amount of the distribution is used to pay qualified catastrophe expenses.
  2. No amount of a distribution shall be included in the taxable gross income of the taxpayer if the qualified catastrophe expenses of the taxpayer during the taxable year are equal to or greater than the aggregate distributions during the taxable year.
  3. If the aggregate distributions exceed the qualified catastrophe expenses during the taxable year, the amount otherwise included in the taxable gross income of the taxpayer shall be reduced by the amount of the distributions for qualified catastrophe expenses.
    1. The tax paid under Section 27-7-5 that is attributable to a taxable distribution shall be increased by two and one-half percent (2-1/2%) of the amount of the distribution that is includable in the taxable gross income of the taxpayer.
    2. The additional tax imposed by this subsection does not apply if either of the following apply:
      1. The taxpayer no longer owns a legal residence that qualifies for homestead exemption under Section 27-33-1 et seq.; or
      2. The distribution is from a catastrophe savings account conforming with Section 27-7-1003(3)(c) and is made on or after the date on which the taxpayer attains the age of seventy (70) years.
  4. If a taxpayer who owns a catastrophe savings account dies, the amount of money in his or her account shall be included in the taxable gross income of the person who receives the account, unless that person is the surviving spouse of the taxpayer. Upon the death of the surviving spouse, the amount of money in the account shall be included in the taxable gross income of the person who receives the account. The additional tax imposed in subsection (4) of this section does not apply to a distribution from the account upon the death of the taxpayer or the surviving spouse.

HISTORY: Laws, 2015, ch. 457, § 3, eff from and after Jan. 1, 2015.

§ 27-7-1007. Commissioner of Revenue to promulgate rules and regulations to implement and administer this article.

The Commissioner of Revenue may promulgate rules and regulations necessary to implement and administer this article.

HISTORY: Laws, 2015, ch. 457, § 4, eff from and after Jan. 1, 2015.

Article 11. First-Time Home Buyer Savings Accounts.

§ 27-7-1101. Definitions.

As used in this article, the following words shall have the meanings ascribed herein unless the context clearly requires otherwise:

“ Account holder” means an individual who establishes, individually or jointly with one or more other individuals, an account with a financial institution for which the account holder claims a first-time home buyer savings account status on his Mississippi income tax return.

“Allowable closing costs” means a disbursement listed on a settlement statement for the purchase of a single-family residence in this state by a qualified beneficiary.

“Eligible costs” means the down payment and allowable closing costs for the purchase of a single-family residence in this state by a qualified beneficiary.

“Financial institution” means any bank, trust company, savings institution, consumer finance company, credit union, safe deposit company, money market mutual fund, or similar entity authorized to do business in this state.

“First-time home buyer savings account” or “account” means an account with a financial institution for which the account holder claims first-time home buyer savings account status on his Mississippi income tax return for taxable year 2018 or any taxable year thereafter, pursuant to this article for the purpose of paying or reimbursing eligible costs for the purchase of a single-family residence in this state by a qualified beneficiary.

“Qualified beneficiary” means an individual or individuals who reside in this state at the time of settlement on the purchase of a single-family residence in this state and:

Have never owned or purchased under contract for deed, either individually or jointly, a single-family residence in this state or outside of this state;

Are designated as the beneficiary of an account designated by the account holder as a first-time home buyer savings account; and

May apply monies or funds held in such account for eligible costs. A qualified beneficiary may use the funds from such account for eligible costs regardless of whether such qualified beneficiary purchases the single-family residence as sole owner or jointly with another individual.

“Settlement statement” means the statement of receipts and disbursements for a transaction related to real estate, including a statement prescribed under the Real Estate Settlement Procedures Act of 1974 (RESPA), 12 USCS Section 2601 et seq., as amended, and the regulations thereunder, or an executed sales agreement for the purchase of a manufactured home being conveyed as personal property.

“Single-family residence” means a single-family residence owned and occupied by a qualified beneficiary, and also includes a manufactured home, modular home, mobile home, condominium unit, or cooperative.

“State” means the State of Mississippi.

HISTORY: Laws, 2017, ch. 376, § 1, eff from and after Jan. 1, 2017.

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected an error in this section by deleting the subsection (1) designation from the first paragraph. The section was enacted with a subsection designated (1) but no subsection designated (2). The Joint Committee ratified the correction at the August 15, 2017, meeting of the Committee.

Editor’s Notes —

Laws of 2017, ch. 376, § 4, effective January 1, 2017, provides:

“SECTION 4. Sections 1 and 2 of this act shall be codified as new sections in Chapter 7, Title 27, Mississippi Code of 1972.”

Laws of 2017, ch. 376, § 5, effective January 1, 2017, provides:

“Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

§ 27-7-1103. Duties of account holders; contribution to first-time home buyer savings accounts excluded from gross income; limitations on amount of contributions; penalty for withdrawal of monies for purpose other than payment of eligible costs; financial institution obligations regarding accounts.

    1. An account holder shall be responsible for the use or application of monies or funds in an account for which the account holder claims first-time home buyer savings account status.
    2. An account holder shall:
      1. Not use monies or funds held in an account to pay expenses of administering the account, except that a service fee may be deducted from the account by a financial institution;
      2. Maintain documentation of the segregation of monies or funds in separate accounts and documentation of eligible costs for the purchase of a single-family residence in this state (such documentation may include the settlement statement); and
      3. File with the account holder’s Mississippi income tax return forms developed by the Department of Revenue regarding treatment of the account as a first-time home buyer savings account under this article, along with the federal Form 1099 issued by the financial institution for such account.
    1. Except as otherwise provided in this article and Section 27-7-15, amounts contributed to and all interest or other income earned attributable to an account and monies or funds withdrawn or distributed from an account for the payment of eligible costs by or on behalf of a qualified beneficiary shall be excluded from the gross income of the account holder as provided under Section 27-7-15.
      1. The amount of contributions made by an account holder in any tax year to a first-time home buyer savings account to be excluded from gross income as provided under Section 27-7-15 shall not exceed Two Thousand Five Hundred Dollars ($2,500.00) for any account holder who files an individual return.
      2. The amount of contributions made by an account holder in any tax year to a first-time home buyer savings account to be excluded from gross income as provided under Section 27-7-15 shall not exceed Five Thousand Dollars ($5,000.00) for any married couple who are joint account holders and file a joint return. Only cash and marketable securities may be contributed to an account. name
    2. Upon being furnished proof of the death of an account holder, a financial institution shall distribute the principal and accumulated interest or other income of the account in accordance with the terms of the contract governing the account.
  1. If monies or funds are withdrawn from an account for any purpose other than the payment of eligible costs by or on behalf of a qualified beneficiary, then such monies or funds withdrawn from an account shall be added to gross income as provided in Section 27-7-15. In addition, there shall be imposed a penalty calculated using the federal Form 1099 showing the amount of income exempted from state income tax and assessing a ten percent (10%) penalty on the amount of such exempted income. However, the penalty shall not apply to the extent of monies or funds withdrawn that were (a) withdrawn by reason of the qualified beneficiary’s death or disability, (b) a disbursement of assets of the account pursuant to a filing for protection under the United States Bankruptcy Code, 11 USCS Sections 101 through 1330, or (c) transferred from an account established under this article into another account established under this article for the benefit of another qualified beneficiary.
    1. Financial institutions shall not be required to:
      1. Designate an account as a first-time home buyer savings account, or designate the beneficiaries of such accounts, in the financial institutions’ account contracts or systems or in any other way;
      2. Track the use of funds withdrawn from such accounts;
      3. Allocate funds in such accounts among joint account owners or multiple beneficiaries; or
      4. Report any of the information described in (i), (ii) or (iii) to the Department of Revenue or other governmental agency.
    2. In addition, financial institutions shall not be responsible for or liable for:
      1. Determining or ensuring that an account satisfies the requirements to be a first-time home buyer savings account;
      2. Determining or ensuring that costs are eligible costs;
      3. Reporting or remitting taxes or penalties for such accounts; or
      4. Ensuring that an account holder meets his or her obligations under this section in any way.
    3. Financial institutions shall be held harmless by the Department of Revenue for any actions taken with respect to a first-time home buyer savings account, and the account holder shall indemnify and hold harmless his or her financial institution and its successors and assigns from and against claims, damages, losses, penalties and expenses, including, but not limited to, reasonable attorney’s fees arising out of or resulting from their first-time home buyers savings account.
  2. The Department of Revenue shall have all powers necessary to implement and administer this article, and the department shall promulgate rules and regulations, in accordance with the Mississippi Administrative Procedures Law, necessary for the implementation of this section. However, s uch guidelines shall not apply to, or impose administrative, reporting, or other obligations or requirements on, financial institutions-related accounts for which first-time home buyer savings account status is claimed by the account holder.
  3. Any person who knowingly prepares or causes to be prepared a false claim, receipt, statement or billing to avoid or evade taxes or penalties upon the withdrawal of money or funds from an account is guilty of a misdemeanor, and upon conviction, shall be punished as provided in Section 99-19-31.

HISTORY: Laws, 2017, ch. 376, § 2, eff from and after Jan. 1, 2017.

Editor’s Notes —

Laws of 2017, ch. 376, § 4, effective January 1, 2017, provides:

“SECTION 4. Sections 1 and 2 of this act shall be codified as new sections in Chapter 7, Title 27, Mississippi Code of 1972.”

Laws of 2017, ch. 376, § 5, effective January 1, 2017, provides:

“Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Cross References —

Mississippi Administrative Procedures Law, see §25-43-1.101 et seq.

Imposition of standard state assessment in addiction to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

Chapter 8. Mississippi S Corporation Income Tax Act

§ 27-8-1. Title of chapter.

The title of this chapter shall be the “Mississippi S Corporation Income Tax Act.”

HISTORY: Laws, 1993, ch. 456, § 1, eff from and after January 1, 1994.

Cross References —

Mississippi Income Tax Law provisions, see §27-7-1 et seq.

Comparable Laws from other States —

Colorado: C.R.S. 39-22-320 et seq.

Hawaii: HRS § 235-121 et seq.

North Carolina: N.C. Gen. Stat. § 105-131 et seq.

RESEARCH REFERENCES

ALR.

State income tax treatment of S corporations and their shareholders. 118 A.L.R.5th 597.

§ 27-8-3. Definitions.

  1. For purposes of this chapter, the following terms shall have meanings ascribed below:
    1. “C corporation” means a corporation which is not an S corporation.
    2. “Code” means the Internal Revenue Code of 1986, as amended and as applicable to the taxable period; references to sections of the code shall be deemed to refer to corresponding provisions of prior and subsequent federal tax laws.
    3. “Income attributable to the state” means items of income, loss, deduction or credit of the S corporation apportioned to this state under Section 27-7-23(c)(2) or allocated to this state under Section 27-7-23(c)(3).
    4. “Income not attributable to the state” means all items of income, loss, deduction or credit of the S corporation other than income attributable to the state.
    5. “Post-termination transition period” means that period defined in Section 1377(b)(1) of the code.
    6. “Pro rata share” means the portion of any item attributable to an S corporation shareholder for a taxable period determined in the manner provided in, and subject to any election made under, Section 1377(a) or 1362(e), as the case may be, of the code.
    7. “S corporation” means a corporation for which a valid election under Section 1362(a) of the code is in effect.
    8. “Taxable period” means any taxable year or portion of a taxable year during which a corporation is an S corporation.
  2. Except as otherwise expressly provided or clearly appearing from the context, any term used in this chapter shall have the same meaning as when used in a comparable context in the code, or in any statute relating to federal income taxes, in effect for the taxable period. Due consideration shall be given in the interpretation of this chapter to applicable sections of the code in effect from time to time and to federal rulings and regulations interpreting such sections, provided such code, rulings and regulations do not conflict with the provisions of this chapter.

HISTORY: Laws, 1993, ch. 456, § 2; Laws, 2001, ch. 586, § 6, eff from and after Jan. 1, 2001.

Editor’s Notes —

Laws of 2001, ch. 586, §§ 8, 9, effective January 1, 2001, provide as follows:

“SECTION 8. This act shall apply to taxable years beginning on or after January 1, 2001.

“SECTION 9. No rules or regulations shall be promulgated or enforced pursuant to this act unless such rules or regulations apply equally to each taxpayer affected by this act.”

Cross References —

Shareholder of S corporation, as defined in §27-8-3, to take into account income, loss, deduction or credit of S corporation only to extent provided in §27-8-7, see §27-7-15.

Federal Aspects—

Internal Revenue Code of 1986, see 26 USCS § 1 et seq.

RESEARCH REFERENCES

ALR.

State income tax treatment of S corporations and their shareholders. 118 A.L.R.5th 597.

§ 27-8-5. Uniformity with other states’ statutes.

This chapter shall be applied and construed to effectuate its general purpose to make uniform the law with respect to the subject matter of this chapter among states enacting it.

HISTORY: Laws, 1993, ch. 456, § 3, eff from and after January 1, 1994.

RESEARCH REFERENCES

ALR.

State income tax treatment of S corporations and their shareholders. 118 A.L.R.5th 597.

§ 27-8-7. Exemption from Chapter 7 income tax; calculation of shareholders’ gross income.

  1. An S corporation shall not be subject to the tax imposed by Section 27-7-5.
  2. For purposes of Section 27-7-15, each shareholder’s pro rata share of the S corporation’s income attributable to the state, and each resident shareholder’s pro rata share of the S corporation’s income not attributable to the state, shall be taken into account by the shareholder in the manner provided in Section 1366 of the Code.
  3. For purposes of determining the amounts taken into account by the shareholders of an S corporation under subsection (2) of this section, the amount of any tax imposed on the S corporation under the Code shall not reduce the S corporation’s income attributable to the state and income not attributable to the state.

HISTORY: Laws, 1993, ch. 456, § 4, eff from and after January 1, 1994.

Cross References —

Shareholder of S corporation, as defined in §27-8-3, to take into account income, loss, deduction or credit of S corporation only to extent provided in §27-8-7, see §27-7-15.

Character of items received by corporation under this section, but accounted for by shareholder, see §27-8-9.

Application of this section to adjustment of basis of nonresident shareholder in the stock and indebtedness of an S corporation, see §27-8-11.

Limit on aggregate amount of losses or deductions of S corporation taken into account by shareholder pursuant to this section, see §27-8-13.

Federal Aspects—

Section 1366 of the Internal Revenue Code, see 26 USCS § 1366.

RESEARCH REFERENCES

ALR.

State income tax treatment of S corporations and their shareholders. 118 A.L.R.5th 597.

§ 27-8-9. Character of items received by corporation but accounted for by shareholder.

The character of any S corporation item taken into account by a shareholder of an S corporation under Section 27-8-7(2) shall be determined as if such item were received or incurred by the S corporation and not its shareholder.

HISTORY: Laws, 1993, ch. 456, § 5, eff from and after January 1, 1994.

§ 27-8-11. Stock basis; adjustments; differences for resident or nonresident shareholders; gifts of stock.

  1. The initial basis in the hands of a resident shareholder of an S corporation in the stock of the S corporation and any indebtedness of the S corporation to the shareholder shall be determined in the manner provided under the Code and shall be determined as of the date that is the latest to occur of (a) the date on which the shareholder last became a resident of this state, (b) the date on which the shareholder acquired the stock or the indebtedness of the corporation or (c) the effective date of the corporation’s most recent S election under the Code. This date may be before January 1, 1994.
  2. The initial basis of a resident shareholder in the stock and indebtedness of an S corporation shall be adjusted after the date specified in subsection (1) of this section in the manner and to the extent required by Section 1011 of the Code except that, with respect to any taxable period during which the shareholder is a resident of this state,
    1. Any differences between state and federal taxable income shall be taken into account; and
    2. Any adjustments made pursuant to Section 1367 of the Code for a taxable period during which this state did not measure the income of a shareholder of an S corporation by reference to the S corporation’s income shall not be taken into account.
  3. The initial basis in the hands of a nonresident shareholder of an S corporation in the stock of the S corporation and any indebtedness of the S corporation to the shareholder shall be zero as of the date that is the latest to occur of (a) the date on which the shareholder last became a nonresident of this state, (b) the date on which the shareholder acquired the stock or the indebtedness of the corporation or (c) the effective date of the corporation’s most recent S election under the Code. This date may be before January 1, 1994.
  4. The initial basis of a nonresident shareholder in the stock and indebtedness of an S corporation shall be adjusted after the date specified in subsection (3) of this section as provided in Section 1367 of the Code, except that such adjustments shall be limited to that portion of the income attributable to the state that is taken into account by the shareholder pursuant to Section 27-8-7(2). In computing income attributable to the state for purposes of the preceding sentence, any modification made for income exempt from federal or this state’s taxation shall not be taken into account.
  5. The basis in the hands of a resident shareholder of an S corporation in the stock of the S corporation shall be reduced by the amount allowed as a loss or deduction pursuant to Section 27-8-13(4).
  6. The basis in the hands of a resident shareholder of an S corporation in the stock of the S corporation shall be reduced by the amount of any cash distribution which is not taxable to the shareholder as a result of the application of Section 27-8-17(2).
  7. For purposes of this section, any person acquiring stock or indebtedness of an S corporation by gift from a person who is a resident of this state at the time of the gift shall be considered to have acquired the stock or indebtedness at the time the donor acquired the stock or indebtedness.

HISTORY: Laws, 1993, ch. 456, § 6, eff from and after January 1, 1994.

Cross References —

Aggregate amount of losses or deductions of S corporation taken into account by shareholder not to exceed shareholder’s combined adjusted basis determined in accordance with this section, see §27-8-13.

Federal Aspects—

Sections 1011 and 1367 of the Internal Revenue Code, see 26 USCS §§ 1011, 1367.

RESEARCH REFERENCES

ALR.

State income tax treatment of S corporations and their shareholders. 118 A.L.R.5th 597.

§ 27-8-13. Carryforwards and carrybacks; accounting for losses and deductions.

  1. Carryforwards and carrybacks to and from taxable periods of an S corporation shall be restricted in the manner provided in Section 1371(b) of the Code.
  2. The aggregate amount of losses or deductions of an S corporation taken into account by a shareholder of the S corporation for a taxable period pursuant to Section 27-8-7(2) shall not exceed the shareholder’s combined adjusted basis, determined in accordance with Section 27-8-11, in the stock of the S corporation and any indebtedness of the S corporation to the shareholder.
  3. Any loss or deduction of an S corporation which is disallowed for a taxable period pursuant to subsection (2) of this section shall be treated as incurred by the corporation in the succeeding taxable period with respect to that shareholder.
    1. Any loss or deduction of an S corporation, which is disallowed pursuant to subsection (2) of this section for the corporation’s last taxable period as an S corporation, shall be treated as incurred by a shareholder on the last day of any post-termination transition period.
    2. The aggregate amount of losses and deductions taken into account by a shareholder under subsection (4)(a) of this section shall not exceed the shareholder’s adjusted basis in the stock of the corporation (determined in accordance with Section 27-8-11 at the close of the last day of any post-termination transition period and without regard to this subsection (4)).

HISTORY: Laws, 1993, ch. 456, § 7, eff from and after January 1, 1994.

Cross References —

Basis in stock of S corporation reduced by amount allowed as loss or deduction pursuant to this section, see §27-8-11.

Federal Aspects—

Section 1371 of the Internal Revenue Code, see 26 USCS § 1371.

RESEARCH REFERENCES

ALR.

State income tax treatment of S corporations and their shareholders. 118 A.L.R.5th 597.

§ 27-8-15. Apportionment of income to shareholder for periods of state residency and nonresidency within same year.

For purposes of this chapter, if a shareholder of an S corporation is both a resident and nonresident of this state during any taxable period, the shareholder’s pro rata share of the S corporation’s income attributable to the state and income not attributable to the state for the taxable period shall be further prorated between the shareholder’s periods of residence and nonresidence during the taxable period, in accordance with the number of days in each period.

HISTORY: Laws, 1993, ch. 456, § 8, eff from and after January 1, 1994.

RESEARCH REFERENCES

ALR.

State income tax treatment of S corporations and their shareholders. 118 A.L.R.5th 597.

§ 27-8-17. Treatment of stock or money distributions to resident shareholders.

  1. Subject to subsection (3) of this section, a distribution made by an S corporation with respect to its stock to a resident shareholder shall be taken into account by the shareholder for purposes of Section 27-7-15 to the extent that the distribution is treated as a dividend or as gain from the sale or exchange of property pursuant to Section 1368 of the Code.
  2. Subject to subsection (3) of this section, a distribution of money made by a corporation with respect to its stock to a resident shareholder during a post-termination transition period shall not be taken into account by the shareholder for purposes of Section 27-7-15 to the extent the distribution is applied against and reduces the adjusted basis of the stock of the shareholder in accordance with Section 1371(e) of the Code.
  3. In applying Sections 1368 and 1371(e) of the Code to any distribution referred to in subsection (1) or (2) of this section,
    1. The term “adjusted basis of the stock” means the shareholder’s adjusted basis in the stock of the S corporation, as determined under Section 27-8-11; and
    2. The term “accumulated adjustments account” means an amount that is equal to, and adjusted in the same manner as, the S corporation’s accumulated adjustments account defined in Section 1368(e)(1)(A) of the Code, except that any differences between state and federal taxable income shall be taken into account.

HISTORY: Laws, 1993, ch. 456, § 9, eff from and after January 1, 1994.

Cross References —

Basis in stock of S corporation reduced by amount of cash distribution which is not taxable to shareholder pursuant to this section, see §27-8-11.

S corporation to maintain accumulated adjustments accounts described in this section, see §27-8-19.

Federal Aspects—

Sections 1368 and 1371 of the Internal Revenue Code, see 26 USCS §§ 1368, 1371.

RESEARCH REFERENCES

ALR.

State income tax treatment of S corporations and their shareholders. 118 A.L.R.5th 597.

§ 27-8-19. Filing of corporate income tax return; when required; information required; composite returns; agreement or payment as to nonresident shareholders.

  1. An S corporation which engages in activities in this state that would subject a C corporation to the requirement to file a return under Section 27-7-37 shall file with the State Tax Commission an annual return, in the form prescribed by the commission, on or before the due date prescribed for the filing of C corporation returns under Section 27-7-41. The return shall set forth the name, address and social security or federal identification number of each shareholder; the income attributable to the state and income not attributable to the state with respect to each shareholder as determined under this chapter; and such other information as the commission may prescribe by regulation. The S corporation shall furnish, on or before the day on which such return is filed, to each person who was a shareholder during the year a copy of such information shown on the return as the commission may prescribe by regulation. The S corporation also shall maintain the accumulated adjustments account described in Section 27-8-17(3)(b).
  2. The State Tax Commission shall permit S corporations to file composite returns and to make composite payments of tax on behalf of some or all of its nonresident shareholders. The commission may permit composite returns and payments to be made on behalf of resident shareholders.
  3. With respect to each of its nonresident shareholders and for each taxable period, an S corporation shall (a) timely file with the commission an agreement as provided in subsection (4) of this section or (b) make a payment to this state as provided in subsection (5) of this section. An S corporation that timely files an agreement as provided in subsection (4) of this section with respect to a nonresident shareholder for a taxable period shall be considered to have timely filed such an agreement for each subsequent taxable period. An S corporation that does not timely file such an agreement for a taxable period shall not be precluded from timely filing such an agreement for subsequent taxable periods.
  4. The agreement referred to in subsection (3)(a) of this section is an agreement of a nonresident shareholder of the S corporation:
    1. To file a return and to make timely payment of all taxes imposed on the shareholder by this state with respect to the income of the S corporation; and
    2. To be subject to personal jurisdiction in this state for purposes of the collection of income taxes, together with related interest and penalties, imposed on the shareholder by this state with respect to the income of the S corporation.

      The agreement will be considered to be timely filed for a taxable period and for all subsequent taxable periods if it is filed at or before the time the annual return for such taxable period is required to be filed.

      In the event the S corporation fails to obtain an agreement of a nonresident shareholder as provided in subsection (3)(a) of this section or in the event a nonresident shareholder of an S corporation fails to file a return and to make timely payments of all taxes imposed on the shareholder by this state as provided in subsection (4)(a) of this section, the S corporation shall make a payment to the state as provided in subsection (5) of this section.

  5. The payment referred to in subsection (3)(b) and (4) of this section shall be in an amount equal to the highest marginal tax rate in effect under Section 27-7-5 multiplied by the shareholder’s pro rata share of the income attributable to the state reflected on the corporation’s return for the taxable period. An S corporation shall be entitled to recover a payment made pursuant to the preceding sentence from the shareholder on whose behalf the payment was made. Any such payment for a taxable period must be made at or before the time the annual return for such taxable period is required to be filed.
  6. Any amount paid by the corporation to this state under subsection (2) or (5) of this section shall be considered to be a payment by the shareholder on account of the income tax imposed on the shareholder for the taxable period under Section 27-7-5.

HISTORY: Laws, 1993, ch. 456, § 10, eff from and after January 1, 1994.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

RESEARCH REFERENCES

ALR.

State income tax treatment of S corporations and their shareholders. 118 A.L.R.5th 597.

§ 27-8-21. Credit for income tax paid by shareholder to another state.

For purposes of Section 27-7-77, each resident shareholder shall be considered to have paid a tax imposed on the shareholder in an amount equal to the shareholder’s pro rata share of any net income tax paid by the S corporation to a state which does not measure the income of shareholders of an S corporation by reference to the income of the S corporation. For purposes of the preceding sentence, the term “net income tax” means any tax imposed on or measured by a corporation’s net income.

HISTORY: Laws, 1993, ch. 456, § 11, eff from and after January 1, 1994.

RESEARCH REFERENCES

ALR.

State income tax treatment of S corporations and their shareholders. 118 A.L.R.5th 597.

Chapter 9. Estate Tax

§ 27-9-1. Citation of chapter.

This chapter may be cited as the estate tax law.

HISTORY: Codes, 1942, § 9262-01; Laws, 1956, ch. 413, § 1.

Cross References —

Uniform Estate Tax Apportionment Act, see §27-10-1 et seq.

RESEARCH REFERENCES

ALR.

Inter vivos settlement of disputed claim as consideration within statutes excepting transfers for consideration from estate, succession, or inheritance tax. 13 A.L.R.3d 657.

Am. Jur.

42 Am. Jur. 2d, Inheritance, Estate, and Gift Taxes § 1 et seq.

CJS.

85 C.J.S., Taxation § 2080 et seq.

§ 27-9-3. Definitions.

When used in reference to the estate tax in this chapter:

“Commission,” “State Tax Commission” or “department” means the Department of Revenue of the State of Mississippi.

“Commissioner,” “Chairman of the State Tax Commission” or “chairman of the commission” means the Commissioner of Revenue of the Department of Revenue, or any agent appointed by law under him.

“Executor” means the executor or administrator of the decedent, or, if there is no executor or administrator, any person who takes possession of any property of the decedent.

“Person” means persons, corporations, associations, joint stock companies and business trusts.

“Transfer” shall be taken to include the passing of property or any interest therein, in possession or enjoyment, present or future, by inheritance, descent, devise, succession, bequest, grant, deed, bargain, sale, gift, or appointment in the manner herein described.

“Decedent” shall include the testator, intestate, grantor, bargainor, vendor or donor.

“Resident” means natural persons and includes for the purpose of determining liability for the tax imposed, any person domiciled in the State of Mississippi and any other person who maintains a permanent place of abode within the state and spends in the aggregate, more than six (6) months of the taxable year within the state.

“Nonresident” shall apply to any natural person whose domicile is without the State of Mississippi or who maintains a place of abode without the state, and spends in the aggregate, more than six (6) months of the taxable year without the state.

HISTORY: Codes, 1942, § 9262-02; Laws, 1956, ch. 413, § 2; Laws, 2009, ch. 492, § 49, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 146 provides:

“SECTION 146. Section 145 of this act shall take effect and be in force from and after July 1, 2009, and the remainder of this act shall take effect and be in force from and after July 1, 2010.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2010, added (a), rewrote (b), and deleted “the term/the word” from the beginning of (c) through (h).

Cross References —

Transfer of powers, duties and functions of the State Tax Commission and Commissioner of the State Tax Commission to the Commissioner of Revenue of the Department of Revenue, see §27-3-4.

RESEARCH REFERENCES

Am. Jur.

42 Am. Jur. 2d, Inheritance, Estate, and Gift Taxes § 1 et seq.

CJS.

85 C.J.S., Taxation § 2080.

§ 27-9-5. Tax levy.

[For decedents dying after March 22, 1956, and before October 1, 1988, this section shall read as follows:]

A tax equal to the sum of the following percentages of the value of the net estate is hereby imposed upon the transfer of the net estate of every decedent dying after March 22, 1956, and before October 1, 1988, whether a resident or a nonresident of the State of Mississippi:

MISSISSIPPI ESTATE TAX SCHEDULE Over But not over Of excess over $ -0- $ 60,000 1% 60,000 100,000 $ 600 plus 1.6% 60,000 100,000 200,000 1,240 plus 2.4% 100,000 200,000 400,000 3,640 plus 3.2% 200,000 400,000 600,000 10,040 plus 4.0% 400,000 600,000 800,000 18,040 plus 4.8% 600,000 800,000 1,000,000 27,640 plus 5.6% 800,000 1,000,000 1,500,000 38,840 plus 6.4% 1,000,000 1,500,000 2,000,000 70,840 plus 7.2% 1,500,000 2,000,000 2,500,000 106,840 plus 8.0% 2,000,000 2,500,000 3,000,000 146,840 plus 8.8% 2,500,000 3,000,000 3,500,000 190,840 plus 9.6% 3,000,000 3,500,000 4,000,000 238,840 plus 10.4% 3,500,000 4,000,000 5,000,000 290,840 plus 11.2% 4,000,000 5,000,000 6,000,000 402,840 plus 12.0% 5,000,000 6,000,000 7,000,000 522,840 plus 12.8% 6,000,000 7,000,000 8,000,000 650,840 plus 13.6% 7,000,000 8,000,000 9,000,000 786,840 plus 14.4% 8,000,000 9,000,000 10,000,000 930,840 plus 15.2% 9,000,000 10,000,000 and over 1,082,840 plus 16.0% 10,000,000

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Provided, however, that the tax due under this section shall not be less than the state death tax credit allowable under Title 26, Section 2011, USCS.

HISTORY: Codes, 1942, § 9262-03; Laws, 1956, ch. 413, § 3; Laws, 1978, ch. 452, § 1; Laws, 1988, ch. 549, § 1; Laws, 1989, ch. 521, § 1; Laws, 2000, ch. 490, § 1, eff from and after passage (approved Apr. 27, 2000.).

RESEARCH REFERENCES

ALR.

Estate tax consequences of reciprocal trusts. 38 A.L.R.2d 522.

Children of adopted child, or adopted children of natural child, as “lineal descendants” within provisions of inheritance, succession, or estate tax statutes respecting exemption and rates. 51 A.L.R.2d 854.

Accumulations of income in inter vitros trust in favor of third person as subject to estate or succession tax at settlor’s death. 55 A.L.R.2d 415.

State succession, transfer, inheritance, or estate tax in respect of life insurance and annuities. 73 A.L.R.2d 157.

Surviving spouse taking elective share as chargeable with estate or inheritance tax. 67 A.L.R.3d 199.

Liability of income beneficiary of trust for proportionate share of estate or inheritance tax in absence of specific direction in statute, will, or other instrument. 67 A.L.R.3d 273.

Am. Jur.

42 Am. Jur. 2d, Inheritance, Estate, and Gift Taxes § 7 et seq.

CJS.

85 C.J.S., Taxation § 2082 et seq.

§ 27-9-5. Tax levy.

[For decedents dying on or after October 1, 1988, and before October 1, 1989, this section shall read as follows:]

A tax equal to the sum of the following percentages of the value of the net estate is hereby imposed upon the transfer of the net estate of every decedent dying on or after October 1, 1988, and before October 1, 1989, whether a resident or a nonresident of the State of Mississippi:

MISSISSIPPI ESTATE TAX SCHEDULE Over But not over Of excess over $ -0- $ 100,000 1.7% 100,000 200,000 1,700 plus 3.4% 100,000 200,000 400,000 5,100 plus 5.2% 200,000 400,000 600,000 15,500 plus 6.6% 400,000 600,000 800,000 28,700 plus 8.0% 600,000 800,000 1,000,000 44,700 plus 9.7% 800,000 1,000,000 1,500,000 64,100 plus 11.4% 1,000,000 1,500,000 2,000,000 121,100 plus 12.7% 1,500,000 2,000,000 2,500,000 184,600 plus 14.0% 2,000,000 2,500,000 3,000,000 254,600 plus 15.3% 2,500,000 3,000,000 3,500,000 331,100 plus 16.7% 3,000,000 3,500,000 and over 414,600 plus 18.4% 3,500,000

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Provided, however, that the tax due under this section shall not be less than the state death tax credit allowable under Title 26, Section 2011, USCS.

HISTORY: Codes, 1942, § 9262-03; Laws, 1956, ch. 413, § 3; Laws, 1978, ch. 452, § 1; Laws, 1988, ch. 549, § 1; Laws, 1989, ch. 521, § 1; Laws, 2000, ch. 490, § 1, eff from and after passage (approved Apr. 27, 2000.).

§ 27-9-5. Tax levy.

[For decedents dying on or after October 1, 1989, and before October 1, 1990, this section shall read as follows:]

A tax equal to the sum of the following percentages of the value of the net estate is hereby imposed upon the transfer of the net estate of every decedent dying on or after October 1, 1989, and before October 1, 1990, whether a resident or a nonresident of the State of Mississippi:

MISSISSIPPI ESTATE TAX SCHEDULE Over But not over Of excess over $ -0- $ 100,000 1.4% 100,000 200,000 1,400 plus 2.8% 100,000 200,000 400,000 4,200 plus 4.4% 200,000 400,000 600,000 13,000 plus 5.75% 400,000 600,000 800,000 24,500 plus 6.9% 600,000 800,000 1,000,000 38,300 plus 8.3% 800,000 1,000,000 1,500,000 54,900 plus 9.7% 1,000,000 1,500,000 2,000,000 103,400 plus 10.85% 1,500,000 2,000,000 2,500,000 157,650 plus 12.0% 2,000,000 2,500,000 3,000,000 217,650 plus 13.15% 2,500,000 3,000,000 3,500,000 283,400 plus 14.3% 3,000,000 3,500,000 4,000,000 354,900 plus 15.7% 3,500,000 4,000,000 5,000,000 433,400 plus 16.1% 4,000,000 5,000,000 6,000,000 594,400 plus 16.5% 5,000,000 6,000,000 7,000,000 759,400 plus 16.9% 6,000,000 7,000,000 8,000,000 928,400 plus 17.3% 7,000,000 8,000,000 9,000,000 1,101,400 plus 17.7% 8,000,000 9,000,000 10,000,000 1,278,400 plus 18.1% 9,000,000 10,000,000 and over 1,459,400 plus 18.5% 10,000,000

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Provided, however, that the tax due under this section shall not be less than the state death tax credit allowable under Title 26, Section 2011, USCS.

HISTORY: Codes, 1942, § 9262-03; Laws, 1956, ch. 413, § 3; Laws, 1978, ch. 452, § 1; Laws, 1988, ch. 549, § 1; Laws, 1989, ch. 521, § 1; Laws, 2000, ch. 490, § 1, eff from and after passage (approved Apr. 27, 2000.).

§ 27-9-5. Tax levy.

[For decedents dying on or after October 1, 1990, and before January 1, 2000, this section shall read as follows:]

A tax equal to the sum of the following percentages of the value of the net estate is hereby imposed upon the transfer of the net estate of every decedent dying on or after October 1, 1990, whether a resident or a nonresident of the State of Mississippi:

MISSISSIPPI ESTATE TAX SCHEDULE Over But not over Of excess over $ -0- $ 60,000 1% 60,000 100,000 $ 600 plus 1.6% 60,000 100,000 200,000 1,240 plus 2.4% 100,000 200,000 400,000 3,640 plus 3.2% 200,000 400,000 600,000 10,040 plus 4.0% 400,000 600,000 800,000 18,040 plus 4.8% 600,000 800,000 1,000,000 27,640 plus 5.6% 800,000 1,000,000 1,500,000 38,840 plus 6.4% 1,000,000 1,500,000 2,000,000 70,840 plus 7.2% 1,500,000 2,000,000 2,500,000 106,840 plus 8.0% 2,000,000 2,500,000 3,000,000 146,840 plus 8.8% 2,500,000 3,000,000 3,500,000 190,840 plus 9.6% 3,000,000 3,500,000 4,000,000 238,840 plus 10.4% 3,500,000 4,000,000 5,000,000 290,840 plus 11.2% 4,000,000 5,000,000 6,000,000 402,840 plus 12.0% 5,000,000 6,000,000 7,000,000 522,840 plus 12.8% 6,000,000 7,000,000 8,000,000 650,840 plus 13.6% 7,000,000 8,000,000 9,000,000 786,840 plus 14.4% 8,000,000 9,000,000 10,000,000 930,840 plus 15.2% 9,000,000 10,000,000 and over 1,082,840 plus 16.0% 10,000,000

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Provided, however, that the tax due under this said section shall not be less than the state death tax credit allowable under Title 26, Section 2011, USCS.

HISTORY: Codes, 1942, § 9262-03; Laws, 1956, ch. 413, § 3; Laws, 1978, ch. 452, § 1; Laws, 1988, ch. 549, § 1; Laws, 1989, ch. 521, § 1; Laws, 2000, ch. 490, § 1, eff from and after passage (approved Apr. 27, 2000.).

§ 27-9-5. Tax levy.

[For decedents dying on or after January 1, 2000, this section shall read as follows:]

A tax is hereby imposed upon the transfer of the net estate of every decedent dying on or after January 1, 2000, in an amount equal to the maximum amount of state death tax credit permissible as a credit or deduction in computing any federal estate tax payable by the estate according to the act of Congress in effect, on the date of the death of the decedent, taxing such estate with respect to the items subject to taxation in Mississippi. The tax imposed by this section shall not exceed the aggregate amounts which may by any law of the United States be allowed to be credited against or deducted for federal estate tax. The tax imposed by this section shall be due in the proportion that the estate located in Mississippi bears to the entire estate wherever located. The estate tax hereby imposed by this section shall only be exercised or enforced to the extent of absorbing the amount of any deduction or credit which may be permitted by the laws of the United States now existing or hereafter enacted to be claimed as a deduction or credit against such similar tax of the United States applicable to Mississippi estates.

HISTORY: Codes, 1942, § 9262-03; Laws, 1956, ch. 413, § 3; Laws, 1978, ch. 452, § 1; Laws, 1988, ch. 549, § 1; Laws, 1989, ch. 521, § 1; Laws, 2000, ch. 490, § 1, eff from and after passage (approved Apr. 27, 2000.).

§ 27-9-7. The gross estate; alternate method of valuation.

[For decedents dying before October 1, 1988, this section shall read as follows:]

The value of the gross estate of the decedent shall be determined by including the value at the time of the decedent’s death; or the value of the gross estate may be determined, if the executor so elects, by valuing all the property included in the gross estate as follows:

  1. In the case of property distributed, sold, exchanged, or otherwise disposed of, within six (6) months after the decedent’s death such property shall be valued as of the date of distribution, sale, exchange, or other disposition.
  2. In the case of property not distributed, sold, exchanged, or otherwise disposed of, within six (6) months after the decedent’s death such property shall be valued as of the date six (6) months after the decedent’s death.
  3. Any interest or estate which is affected by mere lapse of time shall be included as its value as of the time of death (instead of the later date) with adjustment for any difference in its value as of the later date not due to mere lapse of time.
    1. To the extent of the interest of deceased in all property in which deceased has an interest, except for the following: (i) in the case of a resident, real property and tangible personal property located outside Mississippi; (ii) the amount of all proceeds of an annuity or other payment receivable by any beneficiary under a military family protection plan, survivor benefit plan or other comparable plan, pursuant to Chapter 73, Title 10, United States Code; (iii) the pay and allowances determined by the United States to be due a member of its armed forces for service in the Vietnam Conflict after August 5, 1964, for the period between the date declared by the United States as the beginning of his missing in action status to the date determined by the United States to be the date of his death; provided, that, in cases where a tax has been paid on such pay and allowances pursuant to this chapter, an application for refund of such tax shall be made by January 1, 1982; and (iv) in the case of a nonresident, intangible personal property even when located in Mississippi;
    2. To the extent of any interest therein held jointly or as tenants by the entirety, by the decedent and any other person, or deposited in banks or other institutions in their joint names and payable to either or the survivor, except such part thereof as may be shown to have originally belonged to such other person and never to have belonged to the decedent, and the burden shall be upon the one seeking to exclude such property from the estate tax to show such part as originally belonged to him; provided, however, if the decedent and the decedent’s spouse were the only owners of property or any interests held jointly or as tenants by the entirety, it shall be assumed that each spouse contributed equally to the acquisition of the property unless the surviving spouse shall prove that his or her contribution was greater than one-half (1/2) of the cost of such property;
    3. To the extent of any property passing under a general power of appointment exercised by the decedent by will, or by deed executed in contemplation of, or intended to take effect in possession or enjoyment at or after, his death, except in case of a bona fide sale for a fair consideration in money or money’s worth;
    4. To the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has at any time created a trust in contemplation of or intended to take effect in possession or enjoyment at or after his death, whether such transfer or trust is made or created before or after March 22, 1956, except in case of a bona fide sale for a fair consideration in money or money’s worth; any transfer of a material part of his property in the nature of a final disposition or distribution thereof, made by a decedent within three (3) years of his death without consideration shall be deemed prima facie to have been made in contemplation of death, within the meaning of this statute, and the burden of proof shall be on the person administering the estate or the beneficiaries of the estate to establish that said transfer was not so made by such decedent;
    5. To the extent of the amount receivable by the executor as insurance under policies on the life of the decedent; to the extent of excess of twenty thousand dollars ($20,000.00) receivable by all other beneficiaries as insurance under policies on the life of the decedent with respect to which the decedent possessed at his death any of the incidents of ownership exercisable either alone or in conjunction with any other person.
    6. With respect to any annuity plan of a decedent, other than an annuity described in item (a) of this subsection, to the extent only of the decedent’s contribution to such plan or plans.

      Executors and others filing returns under this chapter shall use whichever of the above methods of valuation more nearly complies with the one used on the federal estate tax return.

      The value of the gross estate of the decedent shall be determined by including the value at the time of decedent’s death or by use of the above alternative method of valuation of all property, real or personal, tangible or intangible:

HISTORY: Codes, 1942, § 9262-04; Laws, 1956, ch. 413, § 4; Laws, 1960, ch. 460; Laws, 1966, ch. 634, § 1; Laws, 1972, ch. 457, § 1; Laws, 1978, ch. 452, § 2; Laws, 1980, ch. 313; Laws, 1988, ch. 549, § 2; Laws, 1989, ch. 521, § 2, eff from and after passage (approved April 4, 1989).

Federal Aspects—

Chapter 73, Title 10, United States Code, see 10 USCS § 1431 et seq.

RESEARCH REFERENCES

ALR.

Transfer by inter vivos trust of insurance policies upon settlor’s life as in contemplation of death for tax purposes. 17 A.L.R.2d 787.

Inheritance, succession or estate tax on property covered by power of appointment as affected by location of property, or residence of parties outside the taxing state or country. 19 A.L.R.2d 1415.

Valuation of corporate stock for purposes of state gift, inheritance or estate tax, as affected by predetermined price in buy-out or first option agreement among stockholders or with corporation. 58 A.L.R.3d 1104.

Devise or bequest pursuant to testator’s contractual obligation as subject to estate, succession, or inheritance tax. 59 A.L.R.3d 969.

Am. Jur.

42 Am. Jur. 2d, Inheritance, Estate, and Gift Taxes § 156 et seq.

CJS.

85 C.J.S., Taxation § 2192 et seq.

§ 27-9-7. The gross estate; alternate method of valuation.

[For decedents dying on or after October 1, 1988, this section shall read as follows:]

The value of the gross estate of the decedent shall be determined by including the value at the time of the decedent’s death; or the value of the gross estate may be determined, if the executor so elects, by valuing all the property included in the gross estate as follows:

  1. In the case of property distributed, sold, exchanged or otherwise disposed of, within six (6) months after the decedent’s death such property shall be valued as of the date of distribution, sale, exchange or other disposition.
  2. In the case of property not distributed, sold, exchanged or otherwise disposed of, within six (6) months after the decedent’s death such property shall be valued as of the date six (6) months after the decedent’s death.
  3. Any interest or estate which is affected by mere lapse of time shall be included as its value as of the time of death (instead of the later date) with adjustment for any difference in its value as of the later date not due to mere lapse of time.
    1. To the extent of the interest of deceased in all property in which deceased has an interest, except for the following: (i) in the case of a resident, real property and tangible personal property located outside Mississippi; (ii) the amount of all proceeds of an annuity or other payment receivable by any beneficiary under a military family protection plan, survivor benefit plan or other comparable plan, pursuant to Chapter 73, Title 10, United States Code; (iii) the pay and allowances determined by the United States to be due a member of its armed forces for service in the Vietnam Conflict after August 5, 1964, for the period between the date declared by the United States as the beginning of his missing in action status to the date determined by the United States to be the date of his death; provided, that, in cases where a tax has been paid on such pay and allowances pursuant to this chapter, an application for refund of such tax shall be made by January 1, 1982; and (iv) in the case of a nonresident, intangible personal property even when located in Mississippi;
    2. To the extent of any interest therein held jointly or as tenants by the entirety, by the decedent and any other person, or deposited in banks or other institutions in their joint names and payable to either or the survivor, except such part thereof as may be shown to have originally belonged to such other person and never to have belonged to the decedent, and the burden shall be upon the one seeking to exclude such property from the estate tax to show such part as originally belonged to him; provided, however, if the decedent and the decedent’s spouse were the only owners of property or any interests held jointly or as tenants by the entirety, it shall be assumed that each spouse contributed equally to the acquisition of the property unless the surviving spouse shall prove that his or her contribution was greater than one-half (1/2) of the cost of such property;
    3. To the extent of any property with respect to which the decedent has at the time of his death a general power of appointment described in this item (c) and to the extent of any property subject to a general power of appointment described in this item (c) that the decedent has at any time before his death exercised or released by deed or other document executed in contemplation of, or intended to take effect in possession or enjoyment at or after, his death, except in case of a bona fide sale for a fair consideration in money or money’s worth; a general power of appointment is described in this item (c) if, and to the extent that, (i) a deduction was allowed under Section 27-9-10 or subsection (2) of Section 27-9-15 to the estate of the spouse of the decedent for the property subject to the power and (ii) no such deduction would have been allowed for that property if the decedent did not have the power;
    4. To the extent of any property passing under a general power of appointment exercised by the decedent by will, or by deed or other document executed in contemplation of, or intended to take effect in possession or enjoyment at or after, his death, except in case of a bona fide sale for a fair consideration in money or money’s worth;
    5. To the extent of any property for which a deduction was allowed under subsection (1) of Section 27-9-10 or subsection (2) of Section 27-9-15 to the estate of the decedent’s spouse because the property was qualified terminable interest property within the meaning of subsection (1)(a)(i) of Section 27-9-10; if the decedent before his death disposed of any part of his qualifying income interest for life, as defined at subsection (1)(a)(ii) of Section 27-9-10, in such property, the value for such property that shall be included shall be equal to the product of the value of such property multiplied by the fractional part of the qualifying income interest for life that is held by the decedent at his death; if, however, the decedent before his death disposed of any part of his qualifying income interest for life in contemplation of, or intended to take effect in possession or enjoyment at or after, his death, except in case of a bona fide sale for a fair consideration in money or money’s worth, the value for such property that shall be included shall instead be equal to the product of the value of such property multiplied by the sum of (i) the fractional part of the qualifying income interest for life that is held by the decedent at his death and (ii) the fractional part of such interest that was so disposed before his death;
    6. To the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has at any time created a trust in contemplation of or intended to take effect in possession or enjoyment at or after his death, whether such transfer or trust is made or created before or after March 22, 1956, except in case of a bona fide sale for a fair consideration in money or money’s worth; any transfer of a material part of his property in the nature of a final disposition or distribution thereof, made by a decedent within three (3) years of his death without consideration shall be deemed prima facie to have been made in contemplation of death, within the meaning of this statute, and the burden of proof shall be on the person administering the estate or the beneficiaries of the estate to establish that said transfer was not so made by such decedent;
    7. To the extent of the amount receivable by the executor as insurance under policies on the life of the decedent; to the extent of the amount receivable by all other beneficiaries as insurance under policies on the life of the decedent with respect to which the decedent possessed at his death any of the incidents of ownership exercisable either alone or in conjunction with any other person;
    8. With respect to any annuity plan of a decedent, other than an annuity described in item (a) of this subsection, to the extent only of the decedent’s contribution to such plan or plans.

      Executors and others filing returns under this chapter shall use whichever of the above methods of valuation more nearly complies with the one used on the federal estate tax return.

      The value of the gross estate of the decedent shall be determined by including the value at the time of decedent’s death or by use of the above alternative method of valuation of all property, real or personal, tangible or intangible:

HISTORY: Codes, 1942, § 9262-04; Laws, 1956, ch. 413, § 4; Laws, 1960, ch. 460; Laws, 1966, ch. 634, § 1; Laws, 1972, ch. 457, § 1; Laws, 1978, ch. 452, § 2; Laws, 1980, ch. 313; Laws, 1988, ch. 549, § 2; Laws, 1989, ch. 521, § 2, eff from and after passage (approved April 4, 1989).

§ 27-9-8. Valuation of farm and closely held business property.

    1. If the decedent was, at the time of his death, a resident of the State of Mississippi, and the executor elects the application of this section and files the agreement referred to in subsection (4)(b), then, for the purposes of this chapter, the value of qualified real property shall be its value for the use under which it qualifies, under subsection (2), as qualified real property.
    2. The aggregate decrease in the value of qualified real property taken into account for purposes of this chapter which results from the application of subsection (1)(a) with respect to any decedent shall not exceed Five Hundred Thousand Dollars ($500,000.00).
    1. For purposes of this section, the term “qualified real property” means real property located in the State of Mississippi which, on the date of the decedent’s death, was being used for a qualified use, but only if:

      1. On the date of the decedent’s death, was being used for a qualified use, and

      2. Was acquired from or passed from the decedent to a qualified heir of the decedent.

      1. Such real property was owned by the decedent or a member of the decedent’s family and used for a qualified use; and

      2. There was material participation by the decedent or a member of the decedent’s family in the operation of the farm or other business; and

      1. Fifty percent (50%) or more of the adjusted value of the gross estate consists of the adjusted value of real or personal property which:
      2. Twenty-five percent (25%) or more of the adjusted value of the gross estate consists of the adjusted value of real property which meets the requirements of subsections (2)(a)(i)2 and (2)(a)(iii).
      3. During the period of eight (8) years ending on the date of the decedent’s death there have been periods aggregating five (5) years or more during which:
      4. Such real property is designated in the agreement referred to in subsection (4)(b).
    2. For purposes of this section, the term “qualified use” means the devotion of the property to any of the following:
      1. Use as a farm for farming purposes; or
      2. Use in a trade or business other than the trade or business of farming.
    3. For purposes of subsection (2)(a), the term “adjusted value” means:
      1. In the case of the gross estate, the value of the gross estate for purposes of this chapter (determined without regard to this section), reduced by any amounts allowable as a deduction under 26 U.S.C.S. 2053(a)(4); or
      2. In the case of any real or personal property, the value of such property for purposes of this chapter (determined without regard to this section), reduced by any amounts allowable as a deduction in respect of such property under 26 U.S.C.S. 2053(a)(4).
    1. There is hereby imposed an additional estate tax if, within fifteen (15) years after the decedent’s death and before the death of the qualified heir:
      1. The qualified heir disposes of any interest in qualified real property (other than by a disposition to a member of his family); or
      2. The qualified heir ceases to use for the qualified use the qualified real property which was acquired (or passed) from the decedent.
    2. 1. The adjusted tax difference attributable to such interest; or

      2. The excess of the amount realized with respect to the interest (or, in any case other than a sale or exchange at arm’s length, the fair market value of the interest) over the value of the interest determined under subsection (1).

      1. The excess of the value of such interest for purposes of this chapter, determined without regard to subsection (1), over the value of such interest determined under subsection (1), bears to:

      2. A similar excess determined for all qualified real property.

      1. The amount of the additional tax imposed by subsection (3)(a) with respect to any interest shall be the amount equal to the lesser of:
      2. For purposes of subsection (3)(b)(i), the adjusted tax difference attributable to an interest is the amount which bears the same ratio to the adjusted tax difference with respect to the estate, determined under subsection (3)(b)(iii) as:
      3. For purposes of subsection (3)(b)(ii), the term “adjusted tax difference with respect to the estate” means the excess of what would have been the estate tax liability but for subsection (1) over the estate tax liability. For purposes of this subsection, the term “estate tax liability” means the tax imposed by Section 27-9-5 reduced by the exemptions and deductions allowable against such tax.
      4. For purposes of this subsection, where the qualified heir disposes of a portion of the interest acquired by, or passed to, such heir, or a predecessor qualified heir, or there is a cessation of use of such a portion:

      1. The value determined under subsection (1) taken into account under (3)(b)(i)2 with respect to such portion shall be its pro rata share of such value of such interest; and

      2. The adjusted tax difference attributable to the interest taken into account with respect to the transaction involving the second or any succeeding portion shall be reduced by the amount of the tax imposed by this subsection with respect to all prior transactions involving portions of such interest.

    3. If the date of the disposition or cessation referred to in subsection (3)(a) occurs more than one hundred twenty (120) months and less than one hundred eighty (180) months after the date of the death of the decedent, the amount of the tax imposed by this subsection shall be reduced (but not below zero) by an amount determined by multiplying the amount of such tax (determined without regard to this paragraph) by a fraction:
      1. The numerator of which is the number of full months after such death in excess of one hundred twenty (120); and
      2. The denominator of which is sixty (60).
    4. In the case of an interest acquired from (or passing from) any decedent, if subsection (3)(a)(i) or (3)(a)(ii) applies to any portion of an interest, subsection (3)(a)(i) or (3)(a)(ii), as the case may be, shall not apply with respect to the same portion of such interest.
    5. The additional tax imposed by this subsection shall become due and payable on the day which is six (6) months after the date of the disposition or cessation referred to in subsection (3)(a).
    6. The qualified heir shall be personally liable for the additional tax imposed by this subsection with respect to his interest.
    7. For purposes of subsection (3)(a)(ii), real property shall cease to be used for the qualified use if:
      1. Such property ceases to be used for the qualified use set forth in subsection (2)(b)(i) or (2)(b)(ii) under which the property qualified under subsection (2); or
      2. During any period of eight (8) years ending after the date of the decedent’s death and before the date of the death of the qualified heir, there had been periods aggregating three (3) years or more during which:

      1. In the case of periods during which the property was held by the decedent, there was no material participation by the decedent or any member of his family in the operation of the farm or other business; and

      2. In the case of periods during which the property was held by any qualified heir, there was no material participation by such qualified heir or any member of his family in the operation of the farm or other business.

    1. The election under this section shall be made not later than the time prescribed for filing the return of tax imposed by Section 27-9-5 (including extensions thereof), and shall be made in such manner as the commissioner shall by regulation prescribe.
    2. The agreement referred to in this paragraph is a written agreement signed by each person in being who has an interest (whether or not in possession) in any property designated in such agreement consenting to the application of subsection (3) with respect to such property.
  1. For purposes of this section:
    1. The term “qualified heir” means, with respect to any property, a member of the decedent’s family who acquired such property (or to whom such property passed) from the decedent. If a qualified heir disposes of any interest in qualified real property to any member of his family, such member shall thereafter be treated as the qualified heir with respect to such interest.
    2. The term “member of the family” means, with respect to any individual, only such individual’s ancestor or lineal descendant, a lineal descendant of a grandparent of such individual, the spouse of such individual, or the spouse of any such descendant. For purposes of the preceding sentence, a legally adopted child of an individual shall be treated as a child of such individual by blood.
    3. In the case of real property which meets the requirements of subsection (2)(a)(iii), residential buildings and related improvements on such real property occupied on a regular basis by the owner or lessee of such real property or by persons employed by such owner or lessee for the purpose of operating or maintaining such real property, and roads, buildings and other structures and improvements functionally related to the qualified use shall be treated as real property devoted to the qualified use.
    4. The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards and woodlands.
    5. The term “farming purposes” means:
      1. Cultivating the soil or raising or harvesting any agricultural or horticultural commodity (including the raising, shearing, feeding, caring for, training and management of animals) on a farm;
      2. Handling, drying, packing, grading or storing on a farm any agricultural or horticultural commodity in its unmanufactured state, but only if the owner, tenant or operator of the farm regularly produces more than one-half (1/2) of the commodity so treated; and
      3. 1. The planting, cultivating, caring for or cutting of trees, or

      2. The preparation (other than milling) of trees for market.

    6. 1. The excess of the average annual gross cash rental for comparable land used for farming purposes and located in the locality of such farm over the average annual state and local real estate taxes for such comparable land, by

      2. The average annual effective interest rate for all new federal land bank loans. For purposes of the preceding sentence, each average annual computation shall be made on the basis of the five (5) most recent calendar years ending before the date of the decedent’s death.

      1. Except as provided in subsection (5)(f)(ii), the value of a farm for farming purposes shall be determined by dividing:
      2. The formula provided by subsection (5)(f)(i) shall not be used:

      1. Where it is established that there is no comparable land from which the average annual gross cash rental may be determined, or

      2. Where the executor elects to have the value of the farm for farming purposes determined under subsection (5)(g).

    7. In any case to which subsection (5)(f)(i) does not apply, the following factors shall apply in determining the value of any qualified real property:
      1. The capitalization of income which the property can be expected to yield for farming or closely held business purposes over a reasonable period of time under prudent management using traditional cropping patterns for the area, taking into account soil capacity, terrain configuration and similar factors;
      2. The capitalization of the fair rental value of the land for farmland or closely held business purposes;
      3. Assessed land values if a differential or use value assessment law exists for farmland or closely held business;
      4. Comparable sales of other farm or closely held business land in the same geographical area far enough removed from a metropolitan or resort area so that nonagricultural use is not a significant factor in the sale price; and
      5. Any other factor which fairly values the farm or closely held business value of the property.
  2. If qualified real property is disposed of or ceases to be used for a qualified use, then:
    1. The statutory period for the assessment of any additional tax under subsection (3) attributable to such disposition or cessation shall not expire before the expiration of three (3) years from the date the commissioner is notified (in such manner as the commissioner may by regulation prescribe) of such disposition or cessation; and
    2. Such additional tax may be assessed before the expiration of such period of three (3) years notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment.
  3. The commissioner shall prescribe regulations setting forth the application of this section in the case of an interest in a partnership, corporation or trust which, with respect to the decedent, is an interest in a closely held business.

HISTORY: Laws, 1978, ch. 452, § 3, eff from and after July 1, 1978.

§ 27-9-9. Determination of net estate of resident decedent.

[For decedents dying before October 1, 1988, this section shall read as follows:]

For the purpose of the tax in the case of a resident, the value of the net estate shall be determined by deducting from the value of the gross estate:

  1. Such amounts for funeral expenses, administration expenses, claims against the estate, unpaid mortgages, losses incurred during the settlement of the estate arising from fires, storms, shipwreck or other casualties, or from theft, when such losses are not compensated by insurance or otherwise, and such amounts reasonably required and actually expended for the support during the settlement of the estate, of those dependent upon the decedent, as are allowed by the laws of Mississippi, but not including any income taxes upon the income received after the death of the decedent, or any estate taxes;
  2. An amount equal to the value at the time of the decedent’s death of any property, real, personal, or mixed, which can be identified as having been received by the decedent as a share in the estate of any person who died within two years prior to the death of the decedent, or which can be identified as having been acquired by the decedent in exchange for property so received, if an estate tax under this chapter or any previous estate or inheritance tax act of this state was collected from such estate and if such property is included in the decedent’s gross estate;
  3. The amount of all bequests, legacies, devises or gifts to or for the use of the State of Mississippi, or for any political subdivision thereof, for exclusive public purposes; or to or for the use of any corporation or association organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, no part of the net earnings of which inures to the benefit of any private stockholder or individual, or to the trustee or trustees exclusively for such religious, charitable, scientific, literary, or educational purposes. This deduction shall be made in all cases where such bequests are not prohibited by the Mississippi statute mortmain, provided that all charitable deductions shall be limited to charities located within the United States or its possessions.

HISTORY: Codes, 1942, § 9262-05; Laws, 1956, ch. 413, § 5; Laws, 1958, ch. 558; Laws, 1988, ch. 549, § 3; Laws, 1989, ch. 521, § 3, eff from and after passage (approved April 4, 1989).

Federal Aspects—

Internal Revenue Code of 1986 is codified as 26 USCS § 1 et seq.

RESEARCH REFERENCES

ALR.

Deductibility of attorney’s fees, as administrative expenses and the like, in computing succession or estate tax. 30 A.L.R.2d 1108.

Amount of attorneys’ fees deductible in computing succession or estate tax. 62 A.L.R.2d 1148.

Bequests to bar associations as deductible or exempt from estate and succession taxes. 80 A.L.R.2d 1350.

Succession and estate tax: construction of statute or regulation exempting gifts to foreign charitable, educational or religious body on reciprocal basis. 12 A.L.R.3d 918.

Deduction of federal gift tax in computing state inheritance tax. 56 A.L.R.3d 1322.

Devise or bequest pursuant to testator’s contractual obligation as subject to estate, succession, or inheritance tax. 59 A.L.R.3d 969.

Valuation of United States Treasury bonds for state inheritance or estate tax purposes. 62 A.L.R.3d 1272.

Deductibility from testator’s gross estate, under 26 USCS § 2055, of bequests for public, charitable, and religious uses. 46 A.L.R. Fed. 246.

Am. Jur.

42 Am. Jur. 2d, Inheritance, Estate, and Gift Taxes § 183 et seq.

9B Am. Jur. Legal Forms 2d, Inheritance, Estate, and Gift Taxes-State, § 145:30 et seq. (will provisions).

CJS.

85 C.J.S., Taxation § 2218 et seq.

§ 27-9-9. Determination of net estate of resident decedent.

[For decedents dying on or after October 1, 1988, this section shall read as follows:]

For the purpose of the tax in the case of a resident, the value of the net estate shall be determined by deducting from the value of the gross estate:

  1. Such amounts for funeral expenses, administration expenses, claims against the estate, unpaid mortgages (except that any mortgage on real property shall be deducted from the value of such property wherever located), losses incurred during the settlement of the estate arising from fires, storms, shipwreck or other casualties, or from theft, when such losses are not compensated by insurance or otherwise, and such amounts reasonably required and actually expended for the support during the settlement of the estate, of those dependent upon the decedent, as are allowed by the laws of Mississippi, but not including any income taxes upon the income received after the death of the decedent, or any estate taxes;
  2. An amount equal to the value at the time of the decedent’s death of any property, real, personal or mixed, which can be identified as having been received by the decedent as a share in the estate of any person who died within two (2) years prior to the death of the decedent, or which can be identified as having been acquired by the decedent in exchange for property so received, if an estate tax under this chapter or any previous estate or inheritance tax act of this state was collected from such estate and if such property is included in the decedent’s gross estate;
  3. The amount of all bequests, legacies, devises or gifts to or for the use of the State of Mississippi, or for any political subdivision thereof, for exclusive public purposes; or to or for the use of any corporation or association organized and operated exclusively for religious, charitable, scientific, literary or educational purposes, no part of the net earnings of which inures to the benefit of any private stockholder or individual, or to the trustee or trustees exclusively for such religious, charitable, scientific, literary or educational purposes. This deduction shall be made in all cases where such bequests are not prohibited by the Mississippi statute mortmain, provided that all charitable deductions shall be limited to charities located within the United States or its possessions.

HISTORY: Codes, 1942, § 9262-05; Laws, 1956, ch. 413, § 5; Laws, 1958, ch. 558; Laws, 1988, ch. 549, § 3; Laws, 1989, ch. 521, § 3, eff from and after passage (approved April 4, 1989).

§ 27-9-10. Deduction of value of qualified terminable interest property from gross estate in determining net estate; limitation to resident.

  1. In the case of a resident, the value of qualified terminable interest property shall be deducted from the value of the gross estate in determining the net estate.
    1. For purposes of this subsection (1):

      Subparagraph (ii) 2. shall not apply to a power exercisable only at or after the death of the surviving spouse.

      1. The term “qualified terminable interest property” means property: 1. which passes from the decedent; 2. in which the surviving spouse has a qualifying income interest for life; and 3. to which an election under this subsection applies.
      2. The surviving spouse has a qualifying income interest for life if: 1. the surviving spouse is entitled to all the income from the property, payable annually or at more frequent intervals; and 2. no person has a power to appoint any part of the property to any person other than the surviving spouse.
      3. The term “property” includes an interest in property.
      4. A specific portion of property shall be treated as separate property.
      5. An election under this subsection with respect to any property shall be made by the executor on the return of tax imposed by Section 27-9-5. Such an election, once made, shall be irrevocable. Such an election may be made or not made regardless whether an election was not made or made with respect to the property under Section 2056(b)(7)(B)(v) of the Internal Revenue Code of 1986, as now or hereafter amended.
      6. In the case of an annuity where only the surviving spouse has the right to receive payments before the death of such surviving spouse:

      1. The interest of such surviving spouse shall be treated as a qualifying income interest for life; and

      2. The executor shall be treated as having made an election under this subsection with respect to such annuity unless the executor otherwise elects on the return of tax imposed by Section 27-9-5. Such an otherwise election, once made, shall be irrevocable. Such an otherwise election may be made or not made regardless whether an election was not made or made with respect to such annuity under Section 2056(b)(7)(C)(ii) of the Internal Revenue Code of 1986, as now or hereafter amended.

  2. In the case of a resident, there shall be deducted from the value of the gross estate in determining the value of the net estate the value of all interests in property of any kind or nature whatsoever, other than those at subsection (1), that would be deductible under Section 2056 of the Internal Revenue Code of 1986, as now or hereafter amended, if such interests in property were included in the gross estate of the decedent under the provisions of the Internal Revenue Code of 1986, as now or hereafter amended.
  3. A deduction shall be allowed under this section for an interest in property only to the extent that such interest is included in determining the value of the gross estate of the decedent.
  4. The principles of Section 2056(b)(4) of the Internal Revenue Code of 1986, as now or hereafter amended, shall be applied in determining the value of any interest in property to be deducted under this section.
  5. Nothing in this section or any other provision of this chapter shall allow the value of any interest in property to be deducted under this chapter more than once with respect to the same decedent.
  6. This section shall only apply to decedents dying on or after October 1, 1988.

HISTORY: Laws, 1989, ch. 521, § 4, eff from and after passage (approved April 4, 1989), and applicable to decedents dying on or after October 1, 1988.

Cross References —

Applicability of this section to the alternative method of valuation of the gross estate, see §27-9-7.

Application of this section to the determination of the net estate of a nonresident decedent dying on or after October 1, 1988, see §27-9-15.

Federal Aspects—

Section 2056 of the Internal Revenue Code is codified as 26 USCS § 2056.

§ 27-9-11. Specific exemption as to estate of resident decedent.

For the purposes of the tax imposed by this chapter the value of the taxable estate shall be determined in the case of a resident by deducting from the gross estate, after the deductions provided for in Section 27-9-9 have been made, the sum of One Hundred Twenty Thousand Six Hundred Sixty-six Dollars ($120,666.00) in the case of a decedent dying in 1978; the sum of One Hundred Thirty-four Thousand Dollars ($134,000.00) in the case of a decedent dying in 1979; the sum of One Hundred Forty-seven Thousand Three Hundred Thirty-three Dollars ($147,333.00) in the case of a decedent dying in 1980; the sum of One Hundred Sixty-one Thousand Five Hundred Sixty-three Dollars ($161,563.00) in the case of a decedent dying in 1981; and the sum of One Hundred Seventy-five Thousand Six Hundred Twenty-five Dollars ($175,625.00) in the case of a decedent dying in 1982 or any date thereafter prior to October 1, 1988; the sum of Four Hundred Thousand Dollars ($400,000.00) in the case of a decedent dying on or after October 1, 1988, but prior to October 1, 1989; the sum of Five Hundred Thousand Dollars ($500,000.00) in the case of a decedent dying on or after October 1, 1989, but prior to October 1, 1990; the sum of Six Hundred Thousand Dollars ($600,000.00) in the case of a decedent dying on or after October 1, 1990, but prior to January 1, 1998; the sum of Six Hundred Twenty-five Thousand Dollars ($625,000.00) in the case of a decedent dying in 1998; the sum of Six Hundred Fifty Thousand Dollars ($650,000.00) in the case of a decedent dying in 1999; the sum of Six Hundred Seventy-five Thousand Dollars ($675,000.00) in the case of a decedent dying in 2000 or 2001; the amount of the applicable exclusion established under 26 USC 2010, in the case of a decedent dying on or after January 1, 2002.

HISTORY: Codes, 1942, § 9262-06; Laws, 1956, ch. 413, § 6; Laws, 1978, ch. 452, § 4; Laws, 1988, ch. 549, § 4; Laws, 1998, ch. 464, § 1; Laws, 2002, ch. 517, § 1, eff from and after Jan. 1, 2002.

Federal Aspects—

Unified credit against estate tax, see 26 USCS § 2010.

RESEARCH REFERENCES

ALR.

Bequest to bar associations as deductible or exempt from estate and succession taxes. 80 A.L.R.2d 1350.

Surviving husband or wife of child who died before decedent as “husband” or “wife” within succession tax law provision as to rates or exemptions. 81 A.L.R.2d 1230.

Inter vivos settlement of disputed claim as consideration within statutes excepting transfers for consideration from estate, succession, or inheritance tax. 13 A.L.R.3d 657.

Deduction of federal gift tax in computing state inheritance tax. 56 A.L.R.3d 1322.

Am. Jur.

42 Am. Jur. 2d, Inheritance, Estate, and Gift Taxes § 146 et seq.

CJS.

85 C.J.S., Taxation § 2166 et seq.

§ 27-9-13. When intangibles of nonresident are exempt.

The tax imposed under the estate tax law of this state in respect of personal property (except tangible personal property having an actual situs in this state) shall not be payable (a) if the transferor at the time of his death was a resident of a state or territory of the United States, or the District of Columbia, which at the time of his death did not impose a death tax of any character in respect of personal property of residents of this state (except tangible personal property having an actual situs in such state, territory or district), or (b) if the laws of the state, territory or district of the residence of the transferor at the time of his death contained a reciprocal exemption provision under which nonresidents were exempted from said death taxes of every character in respect of personal property (except tangible personal property having an actual situs therein), provided that the state, territory or district of the residence of such nonresident decedents allowed a similar exemption to residents of the state, territory or district of residence of such decedent.

HISTORY: Codes, 1942, § 9262-06.5; Laws, 1960, ch. 462, § 1.

RESEARCH REFERENCES

Am. Jur.

42 Am. Jur. 2d, Inheritance, Estate, and Gift Taxes §§ 144, 145.

JUDICIAL DECISIONS

1. In general.

With respect to the payment of debts of a partnership after the death of a partner, Mississippi recognizes and applies the doctrine of equitable conversion only so far as is necessary to effectuate the payment of partnership debts and the adjustment of equities between the partners, and under such application, a deceased nonresident’s real and personal partnership property located within the state was tangible as opposed to intangible property for the purposes of estate taxation and was not exempt from estate taxes by virtue of the reciprocal exemption statute which expressly excepts tangible personal property having a situs in the state. Tinsley v. State Tax Com., 235 So. 2d 698, 1970 Miss. LEXIS 1459 (Miss. 1970).

§ 27-9-15. Determination of net estate of nonresident decedent.

[For decedents dying before October 1, 1988, this section shall read as follows:]

  1. For the purposes of the tax in the case of a nonresident, the value of the net estate shall be determined by deducting from the value of that part of the gross estate which, at the time of death, is situated in the State of Mississippi that proportion of the deductions specified in subparagraphs 1 and 2 of Section 27-9-9 that the value of such part of the gross estate situated in the State of Mississippi bears to the value of the entire gross estate.
  2. An amount equal to the value of any property forming a part of the gross estate situated in the State of Mississippi of any person who died within two (2) years prior to the death of the decedent, where such property can be identified as having been received by the decedent from such prior decedent by gift, bequest, devise, or inheritance, or which can be identified as having been acquired in exchange for property so received; provided, that this deduction shall be allowed only where an estate tax under this chapter or other laws was paid by or on behalf of the estate of such prior decedent and only in the amount of the value placed by the commissioner on such property in determining the value of the gross estate of such prior decedent, and only to the extent that the value of such property is included in that part of the decedent’s gross estate which at the time of his death is situated in the state, and not deducted under the provisions of this chapter.
  3. The amount of all bequests, legacies, devises, or transfers, except bona fide sales for a fair consideration in money or money’s worth, in contemplation of or intended to take effect in possession or enjoyment at or after the decedent’s death, to or for the use of the State of Mississippi or any political subdivision thereof, for exclusive public purposes or to or for the use of any domestic corporation or association organized and operating exclusively for religious, charitable, scientific, literary or educational purposes, no part of the net earnings of which inures to the benefit of any private stockholder or individual, or to a trustee or trustees exclusively for such religious, charitable, scientific, literary, or educational purposes within the State of Mississippi, provided such bequests are not void under the provisions of the Mississippi statutes of mortmain, it being the intention of this chapter to allow charitable deductions to nonresidents only when such deductions are to be used in this state, or are contributed to charitable or educational institutions operating, at least, partly within this state.

HISTORY: Codes, 1942, § 9262-08; Laws, 1956, ch. 413, § 8; Laws, 1988, ch. 549, § 5; Laws, 1989, ch. 521, § 5, eff from and after passage (approved April 4, 1989).

Cross References —

Applicability of this section to the alternative method of valuation of the gross estate, see §27-9-7.

RESEARCH REFERENCES

ALR.

Succession and estate tax: construction of statute or regulation exempting gifts to foreign charitable, educational or religious body on reciprocal basis. 12 A.L.R.3d 918.

Am. Jur.

42 Am. Jur. 2d, Inheritance, Estate, and Gift Taxes § 52.

CJS.

85 C.J.S., Taxation §§ 2098, 2099, 2122.

JUDICIAL DECISIONS

1. In general.

Where a nonresident, who died owning property in Mississippi and elsewhere, gave a substantial portion of his estate to charitable and like organizations located without the state, a deduction for charity based upon the proportion that the gross Mississippi estate bore to the entire gross estate was properly allowed in determining the Mississippi state inheritance tax liability. State Tax Com. v. Jennings, 230 Miss. 206, 92 So. 2d 361, 1957 Miss. LEXIS 360 (Miss. 1957).

§ 27-9-15. Determination of net estate of nonresident decedent.

[For decedents dying on or after October 1, 1988, this section will read as follows:]

  1. For the purposes of the tax in the case of a nonresident, the value of the net estate shall be determined by deducting from the value of that part of the gross estate which, at the time of death, is situated in the State of Mississippi that proportion of the deductions specified in subsection (1) of Section 27-9-9 that the value of such part of the gross estate situated in the State of Mississippi bears to the value of the entire gross estate.
  2. For the purposes of the tax in the case of a nonresident, the value of the net estate shall be determined by deducting from the value of that part of the gross estate which, at the time of death is situated in the State of Mississippi, the value of property that is included in such part of the gross estate and for which a deduction would be allowed under Section 27-9-10 in the case of a resident.
  3. An amount equal to the value of any property forming a part of the gross estate situated in the State of Mississippi of any person who died within two (2) years prior to the death of the decedent, where such property can be identified as having been received by the decedent from such prior decedent by gift, bequest, devise or inheritance, or which can be identified as having been acquired in exchange for property so received; provided, that this deduction shall be allowed only where an estate tax under this chapter or other laws was paid by or on behalf of the estate of such prior decedent and only in the amount of the value placed by the commissioner on such property in determining the value of the gross estate of such prior decedent, and only to the extent that the value of such property is included in that part of the decedent’s gross estate which at the time of his death is situated in the state, and not deducted under the provisions of this chapter.
  4. The amount of all bequests, legacies, devises or transfers, except bona fide sales for a fair consideration in money or money’s worth, in contemplation of or intended to take effect in possession or enjoyment at or after the decedent’s death, to or for the use of the State of Mississippi or any political subdivision thereof, for exclusive public purposes or to or for the use of any domestic corporation or association organized and operating exclusively for religious, charitable, scientific, literary or educational purposes, no part of the net earnings of which inures to the benefit of any private stockholder or individual, or to a trustee or trustees exclusively for such religious, charitable, scientific, literary or educational purposes within the State of Mississippi, provided such bequests are not void under the provisions of the Mississippi statutes of mortmain, it being the intention of this chapter to allow charitable deductions to nonresidents only when such deductions are to be used in this state, or are contributed to charitable or educational institutions operating, at least, partly within this state.

HISTORY: Codes, 1942, § 9262-08; Laws, 1956, ch. 413, § 8; Laws, 1988, ch. 549, § 5; Laws, 1989, ch. 521, § 5, eff from and after passage (approved April 4, 1989).

§ 27-9-17. Deductions and exemptions as to estate of nonresident decedent.

The executor of the estate of a nonresident shall have the option of paying an estate tax due under this chapter by paying on the proportion of the estate located in Mississippi, which said proportion bears to the entire estate wheresoever located, and taking the allowable deductions and exemptions in the same proportions, or by paying upon the gross estate located within this state without taking any deductions whatsoever, provided that it shall not be necessary for a nonresident to pay upon any estate unless the gross estate, wheresoever situated, shall be above the amount of the specific exemption provided in Section 27-9-11.

HISTORY: Codes, 1942, § 9262-09; Laws, 1956, ch. 413, § 9; Laws, 1958, ch. 559; Laws, 1978, ch. 452, § 5, eff from and after July 1, 1978.

RESEARCH REFERENCES

Am. Jur.

42 Am. Jur. 2d, Inheritance, Estate, and Gift Taxes §§ 146 et seq., 183 et seq.

CJS.

85 C.J.S., Taxation § 1413 et seq.

§ 27-9-19. Situs of property.

For the purpose of this tax, all tangible property, real, personal or mixed, located within the State of Mississippi at the date of decedent’s death shall be deemed property within this state and shall be reported unless otherwise exempt.

HISTORY: Codes, 1942, § 9262-10; Laws, 1956, ch. 413, § 10; Laws, 1960, ch. 459.

RESEARCH REFERENCES

Am. Jur.

42 Am. Jur. 2d, Inheritance, Estate, and Gift Taxes § 103 et seq.

14 Am. Jur. Pl & Pr Forms (Rev), Inheritance, Estate, and Gift Taxes, Form 56.

CJS.

85 C.J.S., Taxation § 2120 et seq.

§ 27-9-21. Notice.

The executor of an estate of gross value exceeding the amount of the specific exemption provided in Section 27-9-11 shall, within sixty (60) days after the decedent’s death or within a like period after qualifying as such, give written notice thereof to the commissioner. Such notice shall show the name of the decedent, the date of death, the name of the attorney and the probable value of the gross estate, also what transfers, if any, the decedent made within two (2) years before his death.

HISTORY: Codes, 1942, § 9262-11; Laws, 1956, ch. 413, § 11; Laws, 1978, ch. 452, § 6, eff from and after July 1, 1978.

§ 27-9-23. Executor to make return.

Within nine (9) months, or any extensions thereof, after the death of the decedent, the executor shall make a return in all cases where the gross estate at the time of death of the decedent exceeds the amount of the specific exemption provided in Section 27-9-11 and in the estate of every nonresident when any part of his gross estate is situated within the State of Mississippi. If the executor is unable to make a complete return as to any part of the gross estate of the decedent, he shall include in his return a description of such property, and the name of every person holding a legal or beneficial interest therein, and upon notice from the commissioner such persons shall in like manner make a return as to such part of the gross estate. Provided, however, the tax due upon farms and closely held businesses shall be due and payable at the time the federal estate tax return is due and payable.

HISTORY: Codes, 1942, § 9262-13; Laws, 1956, ch. 413, § 13; Laws, 1972, ch. 457, § 2; Laws, 1978, ch. 452, § 7, eff from and after July 1, 1978.

Cross References —

Examination of returns, see §27-9-43.

Penalty for refusal to make return or furnish required information, see §27-9-57.

JUDICIAL DECISIONS

1. In general.

Executrix was properly surcharged with amount of interest and penalties paid from decedent’s estate funds for the late filing of federal and state estate tax returns. Harper v. Harper, 491 So. 2d 189, 1986 Miss. LEXIS 2508 (Miss. 1986).

§ 27-9-25. No administration; false return; duty of commissioner.

If no administration is granted upon the estate of the decedent, or if no return is filed or if the return contains a false or incorrect statement of material facts, the commissioner or his deputy or agent appointed by him under law, shall make a return and the commissioner shall assess the tax thereon as hereinafter provided by law.

HISTORY: Codes, 1942, § 9262-14; Laws, 1956, ch. 413, § 14.

§ 27-9-27. When tax due.

The tax shall constitute a debt due the state and shall be due and payable nine (9) months after the decedent’s death but in any case where the commissioner finds that payment of the tax within such period would impose undue hardship on the estate he may grant an extension or extensions of time for payment not to exceed six (6) months in any one (1) extension from the due date of the return or the expiration of a previous extension, if any, and all unpaid balances shall bear interest at the rate of one-half of one percent (1/2 of 1%) per month, or major fraction thereof, from the due date until paid.

HISTORY: Codes, 1942, § 9262-15; Laws, 1956, ch. 413, § 15; Laws, 1972, ch. 457, § 3, eff from and after passage (approved May 5, 1972) and applicable to estates of all decedents expiring on or after July 1, 1972.

RESEARCH REFERENCES

Am. Jur.

42 Am. Jur. 2d, Inheritance, Estate, and Gift Taxes § 223 et seq.

JUDICIAL DECISIONS

1. In general.

Executrix was properly surcharged with amount of interest and penalties paid from decedent’s estate funds for the late filing of federal and state estate tax returns. Harper v. Harper, 491 So. 2d 189, 1986 Miss. LEXIS 2508 (Miss. 1986).

§ 27-9-29. Receipts; executor’s return, discharge.

The commissioner shall grant the person paying the tax a temporary receipt upon the payment of the amount of tax shown to be due on the return or any part thereof, but all returns shall remain subject to investigation and audit by the commissioner, who shall furnish to the person paying the tax or to the executor of the estate a full, final and complete receipt after said investigation has been completed and any additional tax found due has been paid. The commissioner shall have a period of four (4) years after the filing of said return within which time to make such investigation but in the event that the executor shall furnish to the commissioner a statement from the federal government that all federal estate taxes have been paid and giving the value of the property reported to and accepted by the federal government, the commissioner may at that time furnish the executor a final receipt if all estate taxes have been paid to the State of Mississippi upon the same basis of valuation as paid to the federal government. All valuations accepted by the federal government shall be prima facie correct for the purpose of the administration of this chapter, and the duty is placed upon the executor of the estate to furnish to the commissioner a copy of all valuations changed or accepted by the federal government for the purpose of administering the federal estate tax statute.

In the event that no estate tax return is filed, the commissioner shall have a period of ten (10) years from the due date of the return to investigate said estate and to assess estate tax.

HISTORY: Codes, 1942, § 9262-16; Laws, 1956, ch. 413, § 16.

§ 27-9-31. Repealed.

Repealed by Laws of 1988, ch. 549, § 8, eff from and after October 1, 1988.

[Codes, 1942, § 9262-17; Laws, 1956, ch. 413, § 17]

Editor’s Notes —

Former §27-9-31 related to the collection of an estate tax.

§ 27-9-33. Party paying reimbursed.

If the tax or any part thereof is paid or collected out of that part of the estate passing to or in possession of, any person other than the executor in his capacity as such, such person shall be entitled to a reimbursement out of any part of the estate still undistributed or by a just and equitable contribution by the person whose interest in the estate of the decedent would have been reduced if the tax had been paid before the distribution of the estate or whose interest in the estate is subject to an equal or prior liability for the payment of tax, debts, or other charges against the estate, it being the purpose and intent of this section that so far as is practicable and unless otherwise directed by the will of the decedent, the tax shall be paid out of the estate before its distribution; but the commissioner shall not be charged with enforcing contribution from any person or persons.

HISTORY: Codes, 1942, § 9262-18; Laws, 1956, ch. 413, § 18.

Cross References —

Action for recovery of taxes, see §27-9-39.

Uniform Estate Tax Apportionment Act, see §§27-10-1 et seq.

RESEARCH REFERENCES

Am. Jur.

42 Am. Jur. 2d, Inheritance, Estate, and Gift Taxes §§ 224 et seq.

9B Am. Jur. Legal Forms 2d, Inheritance, Estate, and Gift Taxes – State, §§ 145:30 et seq., 145:40 et seq.

CJS.

85 C.J.S., Taxation §§ 2182-2185.

§ 27-9-35. Lien.

Unless the tax is sooner paid in full, it shall be a lien for four (4) years from the date of filing the return upon the gross estate of the decedent when an estate tax return has been filed with the commissioner, but in cases where no estate tax return is filed the lien shall remain in full force and effect for ten (10) years from the due date of the return unless the tax is sooner paid in full; except that such part of the gross estate as is used for payment of charges against the estate and expenses of its administration allowed by any court having jurisdiction thereof shall be divested of such lien. If the commissioner is satisfied that the tax liability of an estate has been fully discharged or provided for, he may issue his certificate or waiver releasing any or all property of such estate from the lien herein imposed.

HISTORY: Codes, 1942, § 9262-19; Laws, 1956, ch. 413, § 19.

Cross References —

Lien of assessment by commissioner, see §27-9-45.

Uniform Estate Tax Apportionment Act, see §27-10-1 et seq.

RESEARCH REFERENCES

Am. Jur.

42 Am. Jur. 2d, Inheritance, Estate, and Gift Taxes § 228.

14 Am. Jur. Pl & Pr Forms (Rev), Inheritance, Estate, and Gift Taxes, Form 144.

§ 27-9-37. Personal liability of the executor.

Every executor, administrator, or assignee, or other person, who pays any debts, except as hereinbefore provided for, due by the person or estate from whom or for which he acts, before he satisfies and pays the tax due the State of Mississippi under this law, from such person or estate, shall become answerable in his own person and estate for the tax so due the state, or so much thereof as may remain due and unpaid, to the full extent of the full value of any property belonging to such person or estate which may come into his hands, custody, or control, and the executor shall in all instances be liable on his bond for the payment of the estate tax, whether the estate has been closed by the chancery court administering same or not.

HISTORY: Codes, 1942, § 9262-20; Laws, 1956, ch. 413, § 20.

Cross References —

Personal liability for incorrect returns, see §27-9-43.

Uniform Estate Tax Apportionment Act, see §§27-10-1 et seq.

RESEARCH REFERENCES

Am. Jur.

42 Am. Jur. 2d, Inheritance, Estate, and Gift Taxes § 226.

CJS.

85 C.J.S., Taxation §§ 2188, 2189.

JUDICIAL DECISIONS

1. In general.

Executrix was properly surcharged with amount of interest and penalties paid from decedent’s estate funds for the late filing of federal and state estate tax returns. Harper v. Harper, 491 So. 2d 189, 1986 Miss. LEXIS 2508 (Miss. 1986).

§ 27-9-39. Action for recovery of taxes; applicable laws.

Action may be brought at any time by the commissioner or the Attorney General of the state in the name of the commissioner to recover the amount of any tax, penalties and interest due under this chapter. Such action shall be brought in the county and district where the taxpayer resides.

All administrative provisions of the Mississippi Sales Tax Law shall apply with like force and effect to all persons liable for taxes under the provisions of this chapter, and the commissioner and the State Tax Commission shall exercise all power and authority and perform all the duties with respect to taxpayers under this chapter as are provided in said Mississippi Sales Tax Law. In case of conflict between the provisions of this chapter and any provision in the Mississippi Sales Tax Law, then the provisions of this chapter shall control.

HISTORY: Codes, 1942, § 9262-21; Laws, 1956, ch. 413, § 21; Laws, 1988, ch. 549, § 6, eff from and after October 1, 1988.

Cross References —

Suits for taxes by Attorney General, district attorneys, or county attorneys, see §7-5-55.

State Tax Commission as meaning Department of Revenue, see §27-9-3.

Uniform Estate Tax Apportionment Act, see §27-10-1 et seq.

Action to recover tax, penalty and interest, see §27-35-5.

RESEARCH REFERENCES

Am. Jur.

42 Am. Jur. 2d, Inheritance, Estate, and Gift Taxes § 233 et seq.

14 Am. Jur. Pl & Pr Forms (Rev), Inheritance, Estate, and Gift Taxes, Forms 121-127.

3 Am. Jur. Legal Forms 2d, Attorneys at Law § 30:40.

§ 27-9-41. Tax upon settlement of executor’s account.

  1. No final account of an executor shall be allowed by any court unless such account shows, and the judge of said court finds, that all taxes imposed by the provisions of this chapter upon said executor which have become payable, have been paid. The certificate of the commissioner and the receipt for the amount of the tax therein certified, which must become a part of the court record, shall be conclusive as to the payment of the tax to the extent of said certificate.
  2. For the purpose of facilitating the settlement and distribution of estates held by executors, the commissioner, with the approval of the attorney general may, on behalf of the state, agree upon the amount of taxes at any time due or to become due from such executor under the provisions of this chapter, and payment in accordance with such agreement shall be full satisfaction of the taxes to which the agreement relates.

HISTORY: Codes, 1942, § 9262-22; Laws, 1956, ch. 413, § 22; Laws, 1988, ch. 549, § 7, eff from and after October 1, 1988.

Cross References —

Payment of income taxes as prerequisite to approval of final account, see §27-7-69.

RESEARCH REFERENCES

Am. Jur.

14 Am. Jur. Pl & Pr Forms (Rev), Inheritance, Estate, and Gift Taxes, Form 88.

JUDICIAL DECISIONS

1. In general.

Approval of a final account without a showing of payment of taxes will not be disapproved by the supreme court; but the case will be remanded with a direction that the account be surcharged with any taxes found due. Riegelhaupt v. Ostroffsky, 237 Miss. 521, 115 So. 2d 331, 1959 Miss. LEXIS 499 (Miss. 1959).

§ 27-9-43. Examination of returns.

  1. As soon as practicable after the return is filed, the commissioner shall examine it, if it then appears that the correct amount of tax is greater or less than that shown in the return, the tax shall be recomputed. If the amount already paid exceeds that which should have been paid on the basis of the return so recomputed, the excess so paid shall be credited or refunded to the taxpayer in accordance with the provisions of this chapter.
  2. If the amount already paid is less than the amount which should have been paid, the difference, together with interest thereon at the rate of one-half of one percent (1/2 of 1%) per month from the time the tax was due, shall be paid within sixty (60) days upon written notice and demand by the commissioner. The department, for good reason shown, may waive all or any part of the interest imposed pursuant to this subsection.
  3. If any part of the deficiency is due to negligence or intentional disregard to authorized rules and regulations with knowledge thereof but without intent to defraud, there shall be added as damages ten percent (10%) of the total amount of the deficiency in the tax, and interest in such a case shall be collected at the rate of one percent (1%) per month on the amount of such deficiency in the tax from the time it was due, which interest and damages shall become due and payable upon notice and demand by the commissioner and such executor shall be liable to the estate personally and on his official bond, if any, for any damages accruing under the above provisions through his negligence or willful neglect.

HISTORY: Codes, 1942, § 9262-23; Laws, 1956, ch. 413, § 23; Laws, 1995, ch. 384, § 1; Laws, 2009, ch. 492, § 50, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 146 provides:

“SECTION 146. Section 145 of this act shall take effect and be in force from and after July 1, 2009, and the remainder of this act shall take effect and be in force from and after July 1, 2010.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2010, in (2), substituted “sixty (60)” for “thirty (30)” preceding “days” in the first sentence and “department” for “State Tax Commission” in the last sentence.

Cross References —

Refund of tax, see §27-9-49.

RESEARCH REFERENCES

Am. Jur.

14 Am. Jur. Pl & Pr Forms (Rev), Inheritance, Estate, and Gift Taxes, Forms 121-127.

§ 27-9-45. Additional taxes; assessments following determination of taxpayer’s contest with federal government.

If no return is made by an executor required to make returns, as provided herein, the commissioner shall give written notice by mail to such executor to make such returns within thirty (30) days from the date of such notice and if such executor shall fail or refuse to make such returns as he may be required to make in such notice, then such return shall be made by the commissioner from the best information available and such return shall be prima facie correct for the purposes of this chapter, and the amount of tax shown due thereby shall be a lien against all the property of the decedent until discharged by payment and if any payment be not made within sixty (60) days after the demand therefor by the commissioner, there shall be added fifty percent (50%) as damages, together with interest at the rate of one percent (1%) per month on the tax from the time such tax was due.If such tax be paid within sixty (60) days after notice by the commissioner, then there shall be added ten percent (10%) as damages and interest at the rate of one percent (1%) from the time such tax was due until paid; however, in the event the executor in answer to the notice from the commissioner shall state that he is not required under the law to make such returns, the commissioner shall investigate that question fully before proceeding further under this section.

The commissioner’s authority to make collection of estate tax shall be determined at the end of four (4) years from the date of filing of estate tax return, but in the event that no return is filed, the commissioner’s authority to make a return from any information available at that time shall be terminated at the end of ten (10) years from the due date of the return.

In the event the federal estate tax or any part thereof is being contested with the federal government, the commissioner’s right to make an additional assessment based on final determination of the federal estate tax assessment shall be in force for a period of two (2) years after the determination.

HISTORY: Codes, 1942, § 9262-24; Laws, 1956, ch. 413, § 24; Laws, 1960, ch. 461; Laws, 2009, ch. 492, § 51, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 146 provides:

“SECTION 146. Section 145 of this act shall take effect and be in force from and after July 1, 2009, and the remainder of this act shall take effect and be in force from and after July 1, 2010.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2010, in the first paragraph, substituted “sixty (60)” for “thirty”, “fifty percent (50%)” for “fifty per centum”, “one percent (1%)” for “one per centum” near the end of the first sentence, and rewrote the second sentence.

§ 27-9-47. Repealed.

Repealed by Laws of 2005, ch. 499, § 36 effective from and after July 1, 2005.

Editor’s Notes —

Former §27-9-47 provided for hearings and appeals from certain actions of the State Tax Commission.

§ 27-9-49. Refunds; appeal of initial denial.

If, upon examination of any return made under this chapter, it appears that an amount of estate tax, interest or penalties has been paid in excess of that properly due, then the amount in excess shall be immediately refunded to the executor at such time as the commissioner has completed his investigation and has determined the correct estate tax liability of the estate.

If the liability of an estate for estate taxes is contested with the federal government and, as a result of that contest, the commissioner determines that the Mississippi estate tax, interest or penalties have been overpaid, then the overpayment shall be promptly refunded to the executor upon receipt of the federal closing letter or the decision of the tax court in lieu of the federal closing letter.

A refund of estate tax, interest or penalties made pursuant to this chapter shall bear interest at the rate of one-half of one percent (1/2 of 1%) per month, or major fraction thereof, for the period which is the later of the due date of the estate tax return inclusive of all approved extensions, or the final payment of the estate tax, interest or penalty and continuing until the date the commission has completed its investigation and has determined that a refund is due.

If any claim for overpayment of estate tax, interest or penalty is denied, the executor may appeal such decision to the board of review as provided by law.

HISTORY: Codes, 1942, § 9262-30; Laws, 1956, ch. 413, § 30; Laws, 1996, ch. 457, § 1; Laws, 2005, ch. 499, § 18, eff from and after July 1, 2005.

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor,” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section 27-104-6 provides that whenever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Laws of 1996, ch. 457, § 2, effective April 2, 1996, provides as follows:

“SECTION 2. Section 1 of this act applies to all refunds made or claims for refunds pending on or after January 1, 1995.”

Amendment Notes —

The 2005 amendment substituted “to the board of review as provided by law” for “in the manner provided for in Section 27-9-47” in the last paragraph; and made a minor stylistic change.

Cross References —

Refund of taxes, generally, see §27-73-1 et seq.

RESEARCH REFERENCES

ALR.

Refund of state inheritance or estate tax where claims are proven against estate after tax was paid. 63 A.L.R.3d 924.

Am. Jur.

42 Am. Jur. 2d, Inheritance, Estate, and Gift Taxes §§ 303-307.

14 Am. Jur. Pl & Pr Forms (Rev), Inheritance, Estate, and Gift Taxes, Forms 132, 134-137.

§ 27-9-51. Administration.

  1. The commissioner shall have jurisdiction and be charged with the administration and enforcement of the provisions of the estate tax statutes under this chapter.
  2. The commissioner, for the purpose of ascertaining the correctness of any return, or for the purpose of making a return where none has been made, is hereby authorized, by any agent designated by the commissioner with the approval of the governor for that purpose, to examine any books, papers, records, or memoranda, bearing upon the matter required to be included in the return, and may require the attendance of persons rendering return or of any officer or employee of such persons, or of any person having knowledge in the premises at the office of the commissioner, Woolfolk State Office Building, Jackson, Mississippi, and may take his testimony with reference to the matters required by law to be included in such return, with power to administer oaths to such person or persons.
  3. If any person summoned to appear to testify, or produce books, papers, or other data, shall refuse to do so, the chancery court for the district in which such person resides shall have jurisdiction by appropriate process to compel such attendance, testimony, or production of books, papers, or other data.
  4. The commissioner, with the approval of the governor, may appoint and remove such officers, agents, deputies, clerks, and employees, as he may deem necessary, such persons to have such duties and powers as the commissioner may from time to time prescribe. The salaries of all officers, agents, and employees employed by the commissioner shall be such as he may prescribe, not to exceed such amounts as may be appropriated by the legislature, and the members of the commission and such officers, agents, and employees shall be allowed such reasonable and necessary traveling and other expenses as may be incurred in performance of their duties, not to exceed the amount appropriated therefor by the legislature.
  5. The commissioner may require such of the officers, agents, and employees as he may designate to give bond for the faithful performance of their duties in such form and with such sureties as he may determine, and all premiums on such bonds shall be paid by the commissioner out of the moneys appropriated for that purpose.
  6. All officers empowered by law to administer oaths and the members of the commission and such officers as it may designate shall have power to administer an oath to any person or to take the acknowledgment of any person in respect of any return or report required, or the rules and regulations of the commissioner.
  7. All agents of the commissioner shall have for identification purposes proper credentials signed by the chairman of the commission and countersigned by the governor.
  8. The commissioner, with the approval of the governor, shall prepare and publish annually, statistics reasonably available with respect to the operation of this law, including classification of taxpayers and of the value of estates, the amounts allowed as deductions, exemptions, and credits, and any other facts deemed pertinent and valuable.

HISTORY: Codes, 1942, § 9262-27; Laws, 1956, ch. 413, § 27.

Cross References —

Subpoena for witnesses, generally, see §§13-3-93,99-9-11.

§ 27-9-53. Regulations.

The commissioner may from time to time make such rules and regulations not inconsistent with this chapter as he may deem necessary to enforce its provisions and may prescribe forms to be used in the administration of this chapter.

HISTORY: Codes, 1942, § 9262-28; Laws, 1956, ch. 413, § 28.

§ 27-9-55. Secrecy required.

  1. Except in accordance with proper judicial order, or as otherwise provided by law, it shall be unlawful for the members of the commission, any deputy, agent, clerk, or other officer, or employee, to divulge or make known in any manner the value of any estate or any particulars set forth or disclosed in any report or return required. Nothing herein shall be construed to prohibit the publication of statistics, so classified so as to prevent the identification of particular reports or returns and the items thereof, or the inspection by the attorney general or other legal representatives of the state, of the report or return of any taxpayer who shall bring action to set aside or review the tax based thereon or against whom an action or proceeding has been instituted to recover any tax or penalty imposed by this chapter. Reports and returns shall be preserved in accordance with approved records control schedules. No records, however, may be destroyed without the approval of the director of the department of archives and history.
  2. Notwithstanding the provisions of this section, the commissioner may permit the commissioner of internal revenue of the United States or the proper officer of any state imposing an estate tax similar to that imposed by this chapter, or the authorized representative of either such officer, to inspect the estate tax returns of any individual, or may furnish to such officer or his authorized representatives an abstract of the return for estate tax of any executor or supply him with information concerning any item contained in any return, or disclosed by the report of any investigation of the return of any executor, but such permission shall be granted, or such information furnished to such officer or his representative only if the statutes of the United States or of such other state, as the case may be, grant substantially similar privileges to the proper officer of this state charged with the administration of this chapter.

HISTORY: Codes, 1942, § 9262-29; Laws, 1956, ch. 413, § 29; Laws, 1981, ch. 501, § 22, eff from and after July 1, 1981.

Cross References —

For requirement that consent of director of department of archives and history be obtained prior to destruction of public records, see §§25-59-21,25-59-31.

Archives and Records Management Law, generally, see §25-59-21 et seq.

Disclosure and confidentiality of public records, generally, see §25-59-27.

Penalty for violation of secrecy requirement, see §27-9-57.

§ 27-9-57. Penalties.

  1. Any person making the affidavit required by this chapter who shall knowingly swear falsely shall be guilty of perjury and, upon conviction, shall be punished by imprisonment in the state penitentiary for a term not exceeding ten years.
  2. If any executor, corporation, or fiduciary, or any officer or employee of such, required under this chapter to pay any tax, shall wilfully refuse to make any return, or supply any information or exhibit any books or records, when requested to do so by the commissioner or any agent designated by the commissioner, whether with reference to their own returns or not, shall be guilty of a misdemeanor and, upon conviction, shall be punished by a fine of not less than five hundred dollars nor more than one thousand dollars, or by imprisonment for not more than one year, or both.
  3. Any person violating the provisions of Section 27-9-55 shall be guilty of a misdemeanor and, upon conviction, shall be punished by a fine of not exceeding one thousand dollars or by imprisonment not exceeding one year, or both, at the discretion of the court, and if the offender be an officer or employee of the state he shall be dismissed from office and be incapable of holding any public office in this state for a period of five (5) years thereafter.

HISTORY: Codes, 1942, §§ 9262-25, 9262-29; Laws, 1956, ch. 413, §§ 25, 29.

Cross References —

Penalty for incorrect returns, see §27-9-43.

Penalty in connection with assessment by commissioner, see §27-9-45.

Uniform Estate Tax Apportionment Act, see §27-10-1 et seq.

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

RESEARCH REFERENCES

Am. Jur.

42 Am. Jur. 2d, Inheritance, Estate, and Gift Taxes § 230 et seq.

§ 27-9-59. Chapter in force until federal estate tax repealed.

The estate tax law of this state shall remain in force and effect so long as the government of the United States retains in full force and effect as a part of the revenue laws of the United States a federal estate tax, and this statute shall be repealed as and when the government of the United States ceases to impose an estate tax. Wherever possible the terms of this statute shall be construed in conformity with similar provisions of the estate tax law of the United States.

HISTORY: Laws, 1956, ch. 413, § 7.

§27-9-59. Codes, 1942, § 9262-07.

§ 27-9-61. Prior claims not affected by chapter.

The adoption of the estate tax laws in this chapter shall in nowise affect any right belonging to the state or suit, prosecution or proceeding pending at the time of its adoption, or any right which the state may have under the estate tax statutes of the state prior to or at the time of the taking effect of this chapter, whether suit or other proceedings have been actually begun or may hereafter be instituted. But as to the rights of the state and all parties interested as to estates of persons dying, or disposing of property, prior to the time of taking effect of this chapter, such right or liability shall survive and be enforced the same as if this chapter had not become effective.

HISTORY: Codes, 1942, § 9262-31; Laws, 1956, ch. 413, § 31.

Chapter 10. Uniform Estate Tax Apportionment Act

§ 27-10-1. Short title.

This chapter may be cited as the Uniform Estate Tax Apportionment Act.

HISTORY: Laws, 1994, ch. 348, § 11, eff from and after January 1, 1995.

§ 27-10-3. Uniformity of interpretation.

This chapter shall be construed to effectuate its general purpose to make uniform the law of those states which enact it.

HISTORY: Laws, 1994, ch. 348, § 10, eff from and after January 1, 1995.

§ 27-10-5. Definitions.

In this chapter:

“Estate” means the gross estate of a decedent as determined for the purpose of federal estate tax and the estate tax payable to this state;

“Fiduciary” means executor, administrator of any description, and trustee;

“Person” means any individual, partnership, association, joint stock company, corporation, government, political subdivision, governmental agency, or local governmental agency;

“Person interested in the estate” means any person including an executor, administrator, guardian, conservator or trustee, entitled to receive, or who has received, from a decedent while alive or by reason of the death of a decedent any property or interest therein included in the decedent’s taxable estate;

“State” means any state, territory, or possession of the United States, the District of Columbia, or the Commonwealth of Puerto Rico; and

“Tax” means the federal estate tax and the additional estate tax imposed by the State of Mississippi and interest and penalties imposed in addition to the tax.

HISTORY: Laws, 1994, ch. 348, § 1, eff from and after January 1, 1995.

Cross References —

Imposition of state estate taxes, see §27-9-1 et seq.

RESEARCH REFERENCES

ALR.

Construction and effect of will provisions expressly relating to the burden of estate or inheritance taxes. 69 A.L.R.3d 122.

Construction and effect of will provisions ot expressly mentioning payment of death taxes but relied on as affecting the burden of estate or inheritance taxes. 70 A.L.R.3d 630.

Construction and application of statutes apportioning or prorating estate taxes. 71 A.L.R.3d 247.

Am. Jur.

42 Am. Jur. 2d, Inheritance, Estate, and Gift Taxes §§ 282, 283, 285, 286, 288-291, 300.

CJS.

85 C.J.S., Taxation §§ 2182-2185.

JUDICIAL DECISIONS

1. “Person interested in the estate.”

Decedent’s son met the definition of “person interested in the estate” as provided in Miss. Code Ann. §27-10-5(d), as he received an interest from the decedent’s estate while alive; as such, the appellate court concluded that he was a person interested in the estate as defined by Miss. Code Ann. §27-10-5(d); therefore, he had to pay his pro rata share of the estate taxes as directed by the will. Necaise v. Seay (In re Estate of Necaise), 915 So. 2d 449, 2005 Miss. LEXIS 487 (Miss. 2005).

§ 27-10-7. Apportionment.

Except as provided in Section 27-10-17 and, unless the will otherwise provides, the tax shall be apportioned among all persons interested in the estate. The apportionment shall be made in the proportion that the value of the interest of each person interested in the estate bears to the total value of the interests of all persons interested in the estate. The values used in determining the tax shall be used for that purpose. If the decedent’s will directs a method of apportionment of tax different from the method described in this chapter, the method described in the will controls.

HISTORY: Laws, 1994, ch. 348, § 2, eff from and after January 1, 1995.

Cross References —

Authority of chancery court to direct apportionment of expenses different than specified in this section if apportionment under this section is inequitable, see §27-10-9.

RESEARCH REFERENCES

ALR.

Surviving spouse taking elective share as chargeable with estate or inheritance tax. 67 A.L.R.3d 199.

Liability of income beneficiary of trust for proportionate share of estate or inheritance tax in absence of specific direction in statute, will, or other instrument. 67 A.L.R.3d 273.

Am. Jur.

42 Am. Jur. 2d, Inheritance, Estate, and Gift Taxes § 199.

17A Am. Jur. Legal Forms 2d, Trusts § 251:858 (payment of estate and inheritance taxes – apportionment between income and principal); § 251:859 (payment of estate and inheritance taxes – apportionment between trust estate and testator’s residuary estate).

JUDICIAL DECISIONS

1. Intent of the decedent.

2. Uniform estate tax apportionment.

1. Intent of the decedent.

Estate taxes were required to be apportioned unless the decedent’s will directed otherwise; decedent’s directive that her executor pay all of her legal debts indicated no intent whatsoever regarding the apportionment of estate taxes. In re Will & Estate of Lawson v. Brantley, 792 So. 2d 977, 2001 Miss. LEXIS 202 (Miss. 2001).

2. Uniform estate tax apportionment.

Decedent’s son met the definition of “person interested in the estate” as provided in Miss. Code Ann. §27-10-5(d), as he received an interest from the decedent’s estate while alive; as such, the appellate court concluded that he was a person interested in the estate as defined by Miss. Code Ann. §27-10-5(d); therefore, he had to pay his pro rata share of the estate taxes as directed by the will pursuant to Miss. Code Ann. §27-10-7. Necaise v. Seay (In re Estate of Necaise), 915 So. 2d 449, 2005 Miss. LEXIS 487 (Miss. 2005).

§ 27-10-9. Procedures for determining apportionment.

  1. The chancery court in which venue lies for the administration of the estate of a decedent, on petition for the purpose may determine the apportionment of the tax.
  2. If the chancery court finds that it is inequitable to apportion interest and penalties in the manner provided in this chapter because of special circumstances, it may direct apportionment thereon in the manner it finds equitable.
  3. The expenses reasonably incurred by any fiduciary and by other person interested in the estate in connection with the determination of the amount and apportionment of the tax shall be apportioned as provided in Section 27-10-3 and charged and collected as a part of the tax apportioned. If the chancery court finds it is inequitable to apportion the expenses as provided in Section 27-10-3, it may direct apportionment thereof equitably.
  4. If the chancery court finds that the assessment of penalties and interest assessed in relation to the tax is due to delay caused by the negligence of the fiduciary, the court may charge him with the amount of the assessed penalties and interest.
  5. In any suit or judicial proceeding to recover from any person interested in the estate the amount of the tax apportioned to the person in accordance with this chapter, the determination of the chancery court in respect thereto is prima facie correct.

HISTORY: Laws, 1994, ch. 348, § 3, eff from and after January 1, 1995.

RESEARCH REFERENCES

ALR.

What law governs apportionment of estate taxes among persons interested in estate. 16 A.L.R.2d 1282.

Surviving spouse taking elective share as chargeable with estate or inheritance tax. 67 A.L.R.3d 199.

Liability of income beneficiary of trust for proportionate share of estate or inheritance tax in absence of specific direction in statute, will, or other instrument. 67 A.L.R.3d 273.

Construction and application of statutes apportioning or prorating estate taxes. 71 A.L.R.3d 247.

Remedies and practice under estate tax apportionment statutes. 71 A.L.R.3d 371.

Am. Jur.

42 Am. Jur. 2d, Inheritance, Estate, and Gift Taxes §§ 258 (exoneration by will), 259 (gifts of residuary estate), 269 (what death taxes affected by tax clause), 296 et seq. (apportionment proceedings).

17A Am. Jur. Legal Forms 2d, Trusts § 251:858 (payment of estate and inheritance taxes – apportionment between income and principal); § 251:859 (payment of estate and inheritance taxes – apportionment between trust estate and testator’s residuary estate).

CJS.

85 C.J.S., Taxation §§ 2182-2185.

§ 27-10-11. Method of proration.

  1. The fiduciary or other person required to pay the tax may withhold from any property of the decedent in his possession, distributable to any person interested in the estate, the amount of tax attributable to his interest. If the property in possession of the fiduciary or other person required to pay the tax and distributable to any person interested in the estate is insufficient to satisfy the proportionate amount of the tax determined to be due from the person, the fiduciary or other person required to pay the tax may recover the deficiency from the person interested in the estate. If the property is not in the possession of the fiduciary or the other person required to pay the tax, the fiduciary or the other person required to pay the tax may recover from any person interested in the estate the amount of the tax apportioned to the person in accordance with this chapter.
  2. If property held by the fiduciary or other person is distributed prior to final apportionment of the tax, the fiduciary or other person may require the distributee to provide a bond or other security for the apportionment liability in the form and amount prescribed by the fiduciary, with the approval of the chancery court having jurisdiction of the administration of the estate.

HISTORY: Laws, 1994, ch. 348, § 4, eff from and after January 1, 1995.

RESEARCH REFERENCES

ALR.

Surviving spouse taking elective share as chargeable with estate or inheritance tax. 67 A.L.R.3d 199.

Liability of income beneficiary of trust for proportionate share of estate or inheritance tax in absence of specific direction in statute, will, or other instrument. 67 A.L.R.3d 273.

Construction and application of statutes apportioning or prorating estate taxes. 71 A.L.R.3d 247.

Am. Jur.

42 Am. Jur. 2d, Inheritance, Estate, and Gift Taxes §§ 199, 268, 269, 272, 273.

17A Am. Jur. Legal Forms 2d, Trusts § 251:858 (payment of estate and inheritance taxes – apportionment between income and principal); § 251:859 (payment of estate and inheritance taxes – apportionment between trust estate and testator’s residuary estate).

CJS.

85 C.J.S., Taxation §§ 2182-2185.

§ 27-10-13. Allowance for exemptions, deductions and credits.

  1. In making an apportionment, allowances shall be made for any exemptions granted, any classification made of persons interested in the estate and for any deductions and credits allowed by the law imposing the tax.
  2. Any exemption or deduction allowed by reason of the relationship of any person to the decedent or by reason of the purposes of the gift inures to the benefit of the person bearing that relationship or receiving the gift. When an interest is subject to a prior present interest which is not allowable as a deduction the tax apportionable against the present interest shall be paid from principal.
  3. Any deduction for property previously taxed and any credit for gift taxes or death taxes of a foreign country paid by the decedent or his estate inures to the proportionate benefit of all persons liable to apportionment.
  4. Any credit for inheritance, succession or estate taxes or taxes in the nature thereof in respect to property or interests includable in the estate inures to the benefit of the persons or interests chargeable with the payment thereof to the extent that, or in proportion as the credit reduces the tax.
  5. To the extent that property passing to or in trust for a surviving spouse or any charitable, public, or similar gift or bequest does not constitute an allowable deduction for purposes of the tax solely by reason of an inheritance tax or other death tax imposed upon and deductible from the property, the property shall not be included in the computation provided for in this chapter and to that extent no apportionment shall be made against the property. This does not apply in any instance where the result will be to deprive the estate of a deduction otherwise allowable under Section 2053(d) of the Internal Revenue Code of 1986, as amended, of the United States, relating to deduction for state death taxes on transfers for public, charitable, or religious uses.

HISTORY: Laws, 1994, ch. 348, § 5, eff from and after January 1, 1995.

Federal Aspects—

Section 2053(d) of the Internal Revenue Code, see 26 USCS 2053(d).

RESEARCH REFERENCES

ALR.

Surviving spouse taking elective share as chargeable with estate or inheritance tax. 67 A.L.R.3d 199.

Liability of income beneficiary of trust for proportionate share of estate or inheritance tax in absence of specific direction in statute, will, or other instrument. 67 A.L.R.3d 273.

Am. Jur.

42 Am. Jur. 2d, Inheritance, Estate, and Gift Taxes § 199.

17A Am. Jur. Legal Forms 2d, Trusts § 251:858 (payment of estate and inheritance taxes – apportionment between income and principal); § 251:859 (payment of estate and inheritance taxes – apportionment between trust estate and testator’s residuary estate).

CJS.

85 C.J.S., Taxation §§ 2182-2185.

§ 27-10-15. No apportionment between temporary and remainder interests.

No interest in income and no estate for years or for life or other temporary interest in any property or fund is subject to apportionment as between the temporary interest and the remainder. The tax on the temporary interest and the tax, if any, on the remainder is chargeable against the corpus of the property or funds subject to the temporary interest and remainder.

HISTORY: Laws, 1994, ch. 348, § 6, eff from and after January 1, 1995.

RESEARCH REFERENCES

ALR.

Surviving spouse taking elective share as chargeable with estate or inheritance tax. 67 A.L.R.3d 199.

Liability of income beneficiary of trust for proportionate share of estate or inheritance tax in absence of specific direction in statute, will, or other instrument. 67 A.L.R.3d 273.

Construction and application of statutes apportioning or prorating estate taxes. 71 A.L.R.3d 247.

Am. Jur.

42 Am. Jur. 2d, Inheritance, Estate, and Gift Taxes §§ 260 et seq., 280 et seq.

17A Am. Jur. Legal Forms 2d, Trusts § 251:858 (payment of estate and inheritance taxes – apportionment between income and principal); § 251:859 (payment of estate and inheritance taxes – apportionment between trust estate and testator’s residuary estate).

CJS.

85 C.J.S., Taxation §§ 2182-2185.

§ 27-10-17. Exoneration of fiduciary.

Neither the fiduciary nor other person required to pay the tax is under any duty to institute any suit or proceeding to recover from any person interested in the estate the amount of the tax apportioned to that person until the expiration of the three (3) months next following final determination of the tax. A fiduciary or other person required to pay the tax who institutes the suit or proceeding within a reasonable time after the three-months period is not subject to any liability or surcharge because any portion of the tax apportioned to any person interested in the estate was collectible at a time following the death of the decedent but thereafter became uncollectible. If the fiduciary or other person required to pay the tax cannot collect from any person interested in the estate the amount of the tax apportioned to the person, the amount not recoverable shall be paid from the residuary estate. To the extent that the residuary estate is not adequate, the balance shall be equitably apportioned among the other persons interested in the estate who are subject to apportionment.

HISTORY: Laws, 1994, ch. 348, § 7, eff from and after January 1, 1995.

RESEARCH REFERENCES

ALR.

Surviving spouse taking elective share as chargeable with estate or inheritance tax. 67 A.L.R.3d 199.

Construction and application of statutes apportioning or prorating estate taxes. 71 A.L.R.3d 247.

Am. Jur.

42 Am. Jur. 2d, Inheritance, Estate, and Gift Taxes §§ 199, 271, 272.

17A Am. Jur. Legal Forms 2d, Trusts § 251:858 (payment of estate and inheritance taxes – apportionment between income and principal); § 251:859 (payment of estate and inheritance taxes – apportionment between trust estate and testator’s residuary estate).

JUDICIAL DECISIONS

1. Allocation of estate taxes.

Decedent’s will dictated that the son owed a pro rata share of the estate taxes for the lifetime gift made to him, and Miss. Code Ann. §27-10-17 allowed the testator to determine how the tax burden would be allocated between recipients of gifts and beneficiaries. Necaise v. Seay (In re Estate of Necaise), 915 So. 2d 449, 2005 Miss. LEXIS 487 (Miss. 2005).

§ 27-10-19. Action by nonresident, reciprocity.

Subject to this section a fiduciary acting in another state or a person required to pay the tax who is domiciled in another state may institute an action in the courts of this state and may recover a proportionate amount of the federal estate tax or an estate tax payable to another state or of a death duty due by a decedent’s estate to another state, from a person interested in the estate who is either domiciled in this state or who owns property in this state subject to attachment or execution. For the purposes of the action the determination of apportionment by the court having jurisdiction of the administration of the decedent’s estate in the other state is prima facie correct. The provisions of this section apply only if the state in which the determination of apportionment was made affords a substantially similar remedy.

HISTORY: Laws, 1994, ch. 348, § 8, eff from and after January 1, 1995.

§ 27-10-21. Coordination with federal law.

If the liabilities of persons interested in the estate as prescribed by this chapter differ from those which result under the Federal Estate Tax Law, the liabilities imposed by the federal law will control and the balance of this chapter shall apply as if the resulting liabilities had been prescribed herein.

HISTORY: Laws, 1994, ch. 348, § 9, eff from and after January 1, 1995.

Cross References —

Apportionment of tax, except as provided in this section, see §27-10-7.

RESEARCH REFERENCES

ALR.

Construction and application of statutes apportioning or prorating estate taxes. 71 A.L.R.3d 247.

§ 27-10-23. Severability.

If any provision of this chapter or the application thereof to any person or circumstance is held invalid, the invalidity does not affect other provisions or applications of the act which can be given effect without the invalid provision or application, and to this end the provisions of this chapter are severable.

HISTORY: Laws, 1994, ch. 348, § 12, eff from and after January 1, 1995.

§ 27-10-25. Time of application of chapter.

This chapter does not apply to taxes due on account of the death of decedents dying prior to January 1, 1995.

HISTORY: Laws, 1994, ch. 348, § 13, eff from and after January 1, 1995.

Chapter 11. Amusement Tax

[Repealed]

§§ 27-11-1 through 27-11-55. Repealed.

Repealed by Laws of 1989, ch. 479, § 2, eff from and after July 1, 1989.

§27-11-1 through §27-11-55. [Codes, 1942, §§ 9055-9085.5; Laws 1934, ch. 124; Laws, 1940, ch. 117; Laws, 1946, ch. 291, §§ 1-4; Laws, 1952, ch. 418, § 1; Laws, 1954, ch. 367, §§ 1, 2; Laws, 1955, Ex. Sess. ch. 108, § 1; Laws, 1958, ch. 552; Laws, 1962, ch. 587, §§ 1, 2; Laws, 1966, ch. 627, § 1; Laws, 1972, ch. 339, § 1; Laws, 1974, ch. 561; Laws, 1976, ch. 403; Laws, 1977, ch. 384, §§ 1, 2; Laws, 1977, ch. 499; Laws, 1978, ch. 501, §§ 2-4; Laws, 1979, ch. 428, § 1]

Editor’s Notes —

Former §§27-11-1 through27-11-55 contained provisions of the Emergency Amusement Revenue Law of 1934.

Chapter 13. Corporation Franchise Tax

§ 27-13-1. Definitions [Repealed effective January 1, 2028].

The words, terms and phrases when used in this chapter shall have the following meanings ascribed to them:

“Commission,” “State Tax Commission,” “Tax Commission” or “department” means the Department of Revenue of the State of Mississippi.

“Commissioner,” “Chairman of the State Tax Commission,” “chairman of the commission” or “chairman” means the Commissioner of Revenue of the Department of Revenue.

“Taxpayer” means any corporation, association or joint-stock company liable for or having paid any tax to the State of Mississippi under the provisions of this chapter or any corporation, association or joint-stock company subject to the provisions of this chapter.

“Domestic,” when applied to a corporation or association, means created or organized under the laws of the State of Mississippi.

“Foreign,” when applied to a corporation or association, means created or organized under some authority other than the laws of the State of Mississippi.

“Accounting period” or “accounting year” means a period of twelve (12) months ending on the last day of the month of December, known as a calendar year, or a period of twelve (12) months ending on the last day of any month other than December, known as a fiscal year.

“Corporation,” “association” or “joint-stock company” means and includes each and every form of organization for pecuniary gain, having authorized capital stock, whether with or without par value, having privileges not possessed by individuals or partnerships; and whether organized with or without statutory authority; and may be referred to as “organizations.” When any form of organization is treated as a corporation for federal income tax purposes it shall be treated as a corporation for purposes of this chapter.

“Doing business” means and includes each and every act, power or privilege, including any income-producing activities, exercised or enjoyed in this state as an incident to, or by virtue of, the powers and privileges acquired by the nature of such organization, whether the form of existence be corporate, associate, joint-stock company or common law trust. An entity that is required to file and report for federal income tax purposes the activity conducted in Mississippi of a qualified subchapter S subsidiary shall be considered to be doing business in this state for purposes of this chapter. An entity that is required to file and report for federal income tax purposes on the activity conducted in Mississippi of a single member limited liability company which is not classified as a corporation, and thus disregarded, shall be considered to be doing business in this state for purposes of this chapter.

“Holding corporation” means a corporation, association or joint-stock company: (i) owning capital stock of one or more other corporations, associations or joint-stock companies, which stock ownership represents at least eighty percent (80%) of the value and at least eighty percent (80%) of the combined voting power of all classes of issued and outstanding capital stock of such other corporation, association or joint-stock company; except that for purposes of this definition the term “stock” does not include nonvoting stock which is limited and preferred as to dividends; and (ii) deriving at least ninety-five percent (95%) of its gross receipts from dividends, interest, royalties, rents, services provided to members of an affiliated group (as defined in Section 27-7-37(2)(d)) to the extent of the cost of providing such services, and from such additional sources as the commissioner may specify by regulation. The definition of the various sources of gross receipts referred to herein shall be governed by applicable provisions of Chapter 7, Title 27, Mississippi Code of 1972, and regulations thereunder and shall include only passive categories of receipts in the computation of gross receipts.

“Subsidiary corporation” means a corporation, association or joint-stock company of which at least eighty percent (80%) of the value and at least eighty percent (80%) of the combined voting power of all classes of its issued and outstanding capital stock is owned by a holding corporation, except that for purposes of this definition the term “stock” does not include nonvoting stock which is limited and preferred as to dividends.

“Stock or securities” means any share of stock, certificate of stock, or interest in a corporation, note, bond, debenture, or evidence of indebtedness, or any evidence of an interest in or right to subscribe to or purchase any of the foregoing.

HISTORY: Laws, 2009, ch. 492, § 52, eff from and after July 1, 2010.

§27-13-1. Codes, 1942, §§ 9312, 9315; Laws, 1934, ch. 121; Laws, 1956, ch. 412, § 1; Laws, 1966, ch. 635, § 1; Laws, 1975, ch. 467, § 1; Laws, 1993, ch. 350, § 1; Laws, 1997, ch. 504, § 1; Laws, 2000, ch. 479, § 2.

Editor’s Notes —

Laws of 2016, ch. 499, § 5, effective January 1, 2016, provides:

“SECTION 5. Sections 27-13-1, 27-13-3, 27-13-5, 27-13-7, 27-13-8, 27-13-9, 27-13-11, 27-13-13, 27-13-15, 27-13-17, 27-13-19, 27-13-21, 27-13-23, 27-13-25, 27-13-27, 27-13-29, 27-13-31, 27-13-33, 27-13-35, 27-13-37, 27-13-39, 27-13-41, 27-13-47, 27-13-49, 27-13-51, 27-13-53, 27-13-55, 27-13-57, 27-13-59, 27-13-61, 27-13-63, 27-13-65 and 27-13-67, Mississippi Code of 1972, which are the corporation franchise tax law, are repealed from and after January 1, 2028.”

Laws of 2009, ch. 492, § 146 provides:

“SECTION 146. Section 145 of this act shall take effect and be in force from and after July 1, 2009, and the remainder of this act shall take effect and be in force from and after July 1, 2010.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Laws of 2016, ch. 499, § 6, effective January 1, 2016, provides:

“SECTION 6. This act shall be known and may be cited as the ‘Taxpayer Pay Raise Act of 2016.’ ”

Laws of 2016, ch. 499, § 7, effective January 1, 2016, provides:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax law or corporation franchise tax law before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws and corporation franchise tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The 2009 amendment, effective July 1, 2010, rewrote (a) and (b).

Cross References —

Transfer of powers, duties and functions of State Tax Commission and Chairman of the State Tax Commission to Commissioner of Revenue acting through the Department of Revenue, see §27-3-4.

Provision that an investment trust shall be deemed a domestic corporation for purposes of the corporation franchise tax imposed by Sections27-13-1 through27-13-61, see §79-15-25.

Private trust company payments of corporate franchise taxes, see §81-27-4.302.

RESEARCH REFERENCES

ALR.

Validity, under import-export clause of Federal Constitution, of state tax on corporations. 20 A.L.R.2d 152.

JUDICIAL DECISIONS

1. In general.

The capital of a corporation is its tangibles, the aggregate of its property and assets of all kinds, while its capital stock is the evidence of rights in such property. Southern Package Corp. v. State Tax Com., 195 Miss. 864, 15 So. 2d 436, 16 So. 2d 856, 1944 Miss. LEXIS 329 (Miss. 1944).

By the legislature’s clear definition of “doing business,” a foreign corporation formed for profit is doing business in Mississippi and is taxable as soon as it gets ready to be active by having property there and enjoying the protection of the state for it, and qualifies formally by filing its charter and naming its agent for service of process. Stone v. Interstate Natural Gas Co., 103 F.2d 544, 1939 U.S. App. LEXIS 3610 (5th Cir. Miss.), aff'd, 308 U.S. 522, 60 S. Ct. 292, 84 L. Ed. 442, 1939 U.S. LEXIS 16 (U.S. 1939).

§ 27-13-3. Counties and municipalities precluded from levying certain taxes [Repealed effective January 1, 2028].

Counties and municipalities shall not levy a form or franchise tax on the organization taxed under this chapter.

HISTORY: Laws, 1934, ch. 121.

§27-13-3. Codes, 1942, § 9339.

Editor’s Notes —

Laws of 2016, ch. 499, § 5, effective January 1, 2016, provides:

“SECTION 5. Sections 27-13-1, 27-13-3, 27-13-5, 27-13-7, 27-13-8, 27-13-9, 27-13-11, 27-13-13, 27-13-15, 27-13-17, 27-13-19, 27-13-21, 27-13-23, 27-13-25, 27-13-27, 27-13-29, 27-13-31, 27-13-33, 27-13-35, 27-13-37, 27-13-39, 27-13-41, 27-13-47, 27-13-49, 27-13-51, 27-13-53, 27-13-55, 27-13-57, 27-13-59, 27-13-61, 27-13-63, 27-13-65 and 27-13-67, Mississippi Code of 1972, which are the corporation franchise tax law, are repealed from and after January 1, 2028.”

Laws of 2016, ch. 499, § 6, effective January 1, 2016, provides:

“SECTION 6. This act shall be known and may be cited as the ‘Taxpayer Pay Raise Act of 2016.’ ”

Laws of 2016, ch. 499, § 7, effective January 1, 2016, provides:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax law or corporation franchise tax law before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws and corporation franchise tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Cross References —

Provision that an investment trust shall be deemed a domestic corporation for purposes of the corporation franchise tax imposed by Sections27-13-1 to27-13-61, see §79-15-25.

§ 27-13-5. Tax on domestic corporations [Repealed effective January 1, 2028].

    1. Franchise tax levy.Except as otherwise provided in subsections (3), (4), (5) and (7) of this section, there is hereby imposed, to be paid and collected as hereinafter provided, a franchise or excise tax upon every corporation, association or joint-stock company or partnership treated as a corporation under the income tax laws or regulations, organized or created for pecuniary gain, having privileges not possessed by individuals, and having authorized capital stock now existing in this state, or hereafter organized, created or established, under and by virtue of the laws of the State of Mississippi, equal to:
      1. For tax years beginning before January 1, 2018, Two Dollars and Fifty Cents ($2.50) for each One Thousand Dollars ($1,000.00), or fraction thereof, of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.
      2. For tax years beginning on or after January 1, 2018, but before January 1, 2019, Two Dollars and Fifty Cents ($2.50) for each One Thousand Dollars ($1,000.00), or fraction thereof, in excess of One Hundred Thousand Dollars ($100,000.00), of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.
      3. For tax years beginning on or after January 1, 2019, but before January 1, 2020, Two Dollars and Twenty-five Cents ($2.25) for each One Thousand Dollars ($1,000.00), or fraction thereof, in excess of One Hundred Thousand Dollars ($100,000.00), of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.
      4. For tax years beginning on or after January 1, 2020, but before January 1, 2021, Two Dollars ($2.00) for each One Thousand Dollars ($1,000.00), or fraction thereof, in excess of One Hundred Thousand Dollars ($100,000.00), of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.
      5. For tax years beginning on or after January 1, 2021, but before January 1, 2022, One Dollar and Seventy-five Cents ($1.75) for each One Thousand Dollars ($1,000.00), or fraction thereof, in excess of One Hundred Thousand Dollars ($100,000.00), of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.
      6. For tax years beginning on or after January 1, 2022, but before January 1, 2023, One Dollar and Fifty Cents ($1.50) for each One Thousand Dollars ($1,000.00), or fraction thereof, in excess of One Hundred Thousand Dollars ($100,000.00), of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.
      7. For tax years beginning on or after January 1, 2023, but before January 1, 2024, One Dollar and Twenty-five Cents ($1.25) for each One Thousand Dollars ($1,000.00), or fraction thereof, in excess of One Hundred Thousand Dollars ($100,000.00), of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.
      8. For tax years beginning on or after January 1, 2024, but before January 1, 2025, One Dollar ($1.00) for each One Thousand Dollars ($1,000.00), or fraction thereof, in excess of One Hundred Thousand Dollars ($100,000.00), of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.
      9. For tax years beginning on or after January 1, 2025, but before January 1, 2026, Seventy-five Cents (75¢) for each One Thousand Dollars ($1,000.00), or fraction thereof, in excess of One Hundred Thousand Dollars ($100,000.00), of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.
      10. For tax years beginning on or after January 1, 2026, but before January 1, 2027, Fifty Cents (50¢) for each One Thousand Dollars ($1,000.00), or fraction thereof, in excess of One Hundred Thousand Dollars ($100,000.00), of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.
      11. For tax years beginning on or after January 1, 2027, but before January 1, 2028, Twenty-five Cents (25¢) for each One Thousand Dollars ($1,000.00), or fraction thereof, in excess of One Hundred Thousand Dollars ($100,000.00), of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.
    2. In no case shall the franchise tax due for the accounting period be less than Twenty-five Dollars ($25.00).
    3. It is the purpose of this section to require the payment to the State of Mississippi of this tax for the right granted by the laws of this state to exist as such organization, and to enjoy, under the protection of the laws of this state, the powers, rights, privileges and immunities derived from the state by the form of such existence.
  1. Annual report of domestic corporations.Each domestic corporation shall file an annual report as required by the provisions of Section 79-4-16.22.
    1. A corporation that has negotiated a fee-in-lieu as defined in Section 57-75-5 shall not be subject to the tax levied by this section on such project; however, the fee-in-lieu payment shall be otherwise treated in the same manner as the payment of franchise taxes.
    2. 1. “Authority” shall have the meaning ascribed to such term in Section 57-75-5(b);

      2. “Project” shall have the meaning ascribed to such term in Section 57-75-5(f)(xxix); and

      3. “Enterprise” shall mean the corporation authorized for the project pursuant to Section 57-75-5(f)(xxix).

      1. As used in this paragraph:
      2. The term of the franchise tax fee-in-lieu agreement negotiated under this subsection and authorized by Section 57-75-5(j), between the authority and the enterprise for the project shall not exceed twenty-five (25) years. The franchise tax fee-in-lieu agreement shall apply only to new franchise tax liability attributable to the project, and shall not apply to any existing franchise tax liability of the enterprise in connection with any current operations in this state.
      3. In the event that the annual number of full-time jobs maintained by the enterprise falls below the minimum annual number of full-time jobs required by the authority pursuant to a written agreement between the authority and the enterprise for two (2) consecutive years, the franchise tax fee-in-lieu for the project shall be suspended until the first tax year during which the annual number of full-time jobs maintained by the enterprise reaches the minimum annual number of full-time jobs required by the authority pursuant to a written agreement between the authority and the enterprise.
      4. The enterprise shall be entitled to utilize a single sales apportionment factor in the calculation of its liability for franchise tax imposed by this chapter which is attributable to the project for any year for which it files a Mississippi franchise tax return. The enterprise shall be entitled to continue to utilize such single sales apportionment factor notwithstanding a suspension of the franchise tax fee-in-lieu pursuant to subparagraph (iii) of this paragraph.
  2. An approved business enterprise as defined in the Growth and Prosperity Act shall not be subject to the tax levied by this section on the value of capital used, invested or employed by the approved business enterprise in a growth and prosperity county or supervisors district as provided in the Growth and Prosperity Act.
  3. A business enterprise operating a project as defined in Section 57-64-33, in a county that is a member of a regional economic development alliance created under the Regional Economic Development Act shall not be subject to the tax levied by this section on the value of capital used, invested or employed by the business enterprise in such a county as provided in Section 57-64-33.
  4. The tax levied by this chapter and paid by a business enterprise located in a redevelopment project area under Sections 57-91-1 through 57-91-11 shall be deposited into the Redevelopment Project Incentive Fund created in Section 57-91-9.
  5. A business enterprise as defined in Section 57-113-1 that is exempt from certain state taxes under Section 57-113-5 shall not be subject to the tax levied by this section on the value of capital used, invested or employed by the business enterprise.

HISTORY: Laws, 2016, 1st Ex Sess, ch. 1, § 17, eff from and after Feb. 8, 2016.

Joint Legislative Committee Note —

Section 17 of ch. 1, Laws of 2016, 1st Extraordinary Session, effective upon passage (approved February 8, 2016), amended this section. Section 3 of ch. 499, Laws of 2016, effective from and after January 1, 2016 (approved May 13, 2016), also amended this section. As set out above, this section reflects the language of both amendments, pursuant to Section 1-1-109, which gives the Joint Legislative Committee on Compilation, Revision and Publication of Legislation authority to integrate amendments so that all versions of the same code section enacted within the same legislative session may become effective. The Joint Committee on Compilation, Revision and Publication of Legislation ratified the integration of these amendments as consistent with the legislative intent at the August 5, 2016, meeting of the Committee.

Editor’s Notes —

Laws of 2000, 2nd Ex Sess, ch. 1, § 1effective August 30, 2000, provides:

“SECTION 1. This act may be cited as the ‘Advantage Mississippi Initiative.’ ”

Section 57-64-33 referred to in subsection (5), was repealed by Laws of 2004, ch. 481, § 1, eff from and after passage (approved May 1, 2004).

Laws of 2010, ch. 533, § 52, provides:

“SECTION 52. Sections 12 through 23 of this act shall take effect and be in force from and after July 1, 2010, Section 37 of this act shall take effect and be in force from and after January 1, 2010, and the remainder of this act shall take effect and be in force from and after its passage [April 16, 2010].”

Laws of 2016, ch. 499, § 5, effective January 1, 2016, provides:

“SECTION 5. Sections 27-13-1, 27-13-3, 27-13-5, 27-13-7, 27-13-8, 27-13-9, 27-13-11, 27-13-13, 27-13-15, 27-13-17, 27-13-19, 27-13-21, 27-13-23, 27-13-25, 27-13-27, 27-13-29, 27-13-31, 27-13-33, 27-13-35, 27-13-37, 27-13-39, 27-13-41, 27-13-47, 27-13-49, 27-13-51, 27-13-53, 27-13-55, 27-13-57, 27-13-59, 27-13-61, 27-13-63, 27-13-65 and 27-13-67, Mississippi Code of 1972, which are the corporation franchise tax law, are repealed from and after January 1, 2028.”

Laws of 2016, ch. 499, § 6, effective January 1, 2016, provides:

“SECTION 6. This act shall be known and may be cited as the ‘Taxpayer Pay Raise Act of 2016.’ ”

Laws of 2016, ch. 499, § 7, effective January 1, 2016, provides:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax law or corporation franchise tax law before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws and corporation franchise tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The 2005 amendment added (6).

The 2010 amendment, in (1), inserted “and (7)” and made a related change; and added (7).

The 2013 amendment in (2), deleted “within the time prescribed by Section 79-3-251” preceding “an annual report as required,” and substituted “Section 79-4-16.22” for “Section 79-3-249.”

The first 2016 amendment (ch. 499), effective January 1, 2016, in (1), divided the former first sentence into the present introductory paragraph of (a) and (a)(i), and designated the former second and third sentences (b) and (c), respectively; and in (a), added “For tax years beginning before January 1, 2018” at the beginning of (i), and added (a)(ii) through (xi).

The second 2016 amendment (1st Ex. Sess. ch. 1), effective February 8, 2016, in (3), added (b), and made minor stylistic changes.

Cross References —

Investment trust deemed a domestic corporation for purposes of the corporation franchise tax imposed by Sections27-13-1 through27-13-61, see §79-15-25.

Imposition of state and local privilege taxes, see §§27-15-11,27-17-9.

Ad valorem tax assessment of corporations, see §§27-35-9,27-35-31.

Growth and Prosperity Act, see §57-80-1 et seq.

Taxation of credit unions, see §81-13-63.

Privilege tax on burial associations, see §83-37-21.

RESEARCH REFERENCES

ALR.

Comment Note.–Validity and construction of state statute making successor corporation liable for taxes of predecessor. 65 A.L.R.3d 1181.

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation §§ 170 et seq. (domestic corporations generally), 178 et seq. (franchises and privileges).

CJS.

84 C.J.S., Taxation §§ 171-174.

JUDICIAL DECISIONS

1. In general.

The book value of accounts as regularly employed by the corporation is used to determine the taxable capital of a corporation for franchise tax purposes. Tower Loan of Miss., Inc. v. Mississippi State Tax Comm'n, 662 So. 2d 1077, 1995 Miss. LEXIS 552 (Miss. 1995).

A corporation’s franchise tax base, as reflected in its book value of accounts, included the ownership interest of its subsidiaries without regard for the tax status of the subsidiaries. Tower Loan of Miss., Inc. v. Mississippi State Tax Comm'n, 662 So. 2d 1077, 1995 Miss. LEXIS 552 (Miss. 1995).

An increase in the value of corporate assets reflected in an appraisal made in order to obtain a loan, shown on the books as a “revaluation surplus”, is properly taken into account in assessing franchise tax. Scott Bldg. Supply Corp. v. Mississippi State Tax Com., 235 Miss. 22, 108 So. 2d 557, 1959 Miss. LEXIS 398 (Miss. 1959).

The capital of a corporation is its tangibles, the aggregate of its property and assets of all kinds, while its capital stock is the evidence of rights in such property. Southern Package Corp. v. State Tax Com., 195 Miss. 864, 15 So. 2d 436, 16 So. 2d 856, 1944 Miss. LEXIS 329 (Miss. 1944).

Payment of the franchise or excise tax upon corporations may not be coerced until an assessment of the property of the corporation, involving the two steps of listing and valuing the property, has been made. Craig v. Columbus & G. R. Co., 192 Miss. 461, 5 So. 2d 681, 1942 Miss. LEXIS 10 (Miss. 1942).

§27-13-5. Codes, 1942, § 9313; Laws, 1934, ch. 121; Laws, 1940, ch. 115; Laws, 1955, Ex. ch. 118, § 1; Laws, 1962, ch. 589, § 1; Laws, 1964, ch. 512, § 1; Laws, 1975, ch. 467, § 2; Laws, 1982, ch. 489, § 8; Laws, 1989, ch. 485, § 5; Laws, 2000, 2nd Ex Sess, ch. 1, § 49; Laws, 2002, ch. 464, § 6; Laws, 2005, ch. 468, § 8; Laws, 2010, ch. 533, § 21; Laws, 2013, ch. 419, § 1 Laws, 2016, ch. 499, § 3.

§ 27-13-5. Tax on domestic corporations [Repealed effective January 1, 2028].

    1. Franchise tax levy.Except as otherwise provided in subsections (3), (4), (5) and (7) of this section, there is hereby imposed, to be paid and collected as hereinafter provided, a franchise or excise tax upon every corporation, association or joint-stock company or partnership treated as a corporation under the income tax laws or regulations, organized or created for pecuniary gain, having privileges not possessed by individuals, and having authorized capital stock now existing in this state, or hereafter organized, created or established, under and by virtue of the laws of the State of Mississippi, equal to:
      1. For tax years beginning before January 1, 2018, Two Dollars and Fifty Cents ($2.50) for each One Thousand Dollars ($1,000.00), or fraction thereof, of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.
      2. For tax years beginning on or after January 1, 2018, but before January 1, 2019, Two Dollars and Fifty Cents ($2.50) for each One Thousand Dollars ($1,000.00), or fraction thereof, in excess of One Hundred Thousand Dollars ($100,000.00), of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.
      3. For tax years beginning on or after January 1, 2019, but before January 1, 2020, Two Dollars and Twenty-five Cents ($2.25) for each One Thousand Dollars ($1,000.00), or fraction thereof, in excess of One Hundred Thousand Dollars ($100,000.00), of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.
      4. For tax years beginning on or after January 1, 2020, but before January 1, 2021, Two Dollars ($2.00) for each One Thousand Dollars ($1,000.00), or fraction thereof, in excess of One Hundred Thousand Dollars ($100,000.00), of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.
      5. For tax years beginning on or after January 1, 2021, but before January 1, 2022, One Dollar and Seventy-five Cents ($1.75) for each One Thousand Dollars ($1,000.00), or fraction thereof, in excess of One Hundred Thousand Dollars ($100,000.00), of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.
      6. For tax years beginning on or after January 1, 2022, but before January 1, 2023, One Dollar and Fifty Cents ($1.50) for each One Thousand Dollars ($1,000.00), or fraction thereof, in excess of One Hundred Thousand Dollars ($100,000.00), of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.
      7. For tax years beginning on or after January 1, 2023, but before January 1, 2024, One Dollar and Twenty-five Cents ($1.25) for each One Thousand Dollars ($1,000.00), or fraction thereof, in excess of One Hundred Thousand Dollars ($100,000.00), of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.
      8. For tax years beginning on or after January 1, 2024, but before January 1, 2025, One Dollar ($1.00) for each One Thousand Dollars ($1,000.00), or fraction thereof, in excess of One Hundred Thousand Dollars ($100,000.00), of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.
      9. For tax years beginning on or after January 1, 2025, but before January 1, 2026, Seventy-five Cents (75¢) for each One Thousand Dollars ($1,000.00), or fraction thereof, in excess of One Hundred Thousand Dollars ($100,000.00), of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.
      10. For tax years beginning on or after January 1, 2026, but before January 1, 2027, Fifty Cents (50¢) for each One Thousand Dollars ($1,000.00), or fraction thereof, in excess of One Hundred Thousand Dollars ($100,000.00), of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.
      11. For tax years beginning on or after January 1, 2027, but before January 1, 2028, Twenty-five Cents (25¢) for each One Thousand Dollars ($1,000.00), or fraction thereof, in excess of One Hundred Thousand Dollars ($100,000.00), of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.
    2. In no case shall the franchise tax due for the accounting period be less than Twenty-five Dollars ($25.00).
    3. It is the purpose of this section to require the payment to the State of Mississippi of this tax for the right granted by the laws of this state to exist as such organization, and to enjoy, under the protection of the laws of this state, the powers, rights, privileges and immunities derived from the state by the form of such existence.
  1. Annual report of domestic corporations.Each domestic corporation shall file an annual report as required by the provisions of Section 79-4-16.22.
    1. A corporation that has negotiated a fee-in-lieu as defined in Section 57-75-5 shall not be subject to the tax levied by this section on such project; however, the fee-in-lieu payment shall be otherwise treated in the same manner as the payment of franchise taxes.
    2. 1. “Authority” shall have the meaning ascribed to such term in Section 57-75-5(b);

      2. “Project” shall have the meaning ascribed to such term in Section 57-75-5(f)(xxix); and

      3. “Enterprise” shall mean the corporation authorized for the project pursuant to Section 57-75-5(f)(xxix).

      1. As used in this paragraph:
      2. The term of the franchise tax fee-in-lieu agreement negotiated under this subsection and authorized by Section 57-75-5(j), between the authority and the enterprise for the project shall not exceed twenty-five (25) years. The franchise tax fee-in-lieu agreement shall apply only to new franchise tax liability attributable to the project, and shall not apply to any existing franchise tax liability of the enterprise in connection with any current operations in this state.
      3. In the event that the annual number of full-time jobs maintained by the enterprise falls below the minimum annual number of full-time jobs required by the authority pursuant to a written agreement between the authority and the enterprise for two (2) consecutive years, the franchise tax fee-in-lieu for the project shall be suspended until the first tax year during which the annual number of full-time jobs maintained by the enterprise reaches the minimum annual number of full-time jobs required by the authority pursuant to a written agreement between the authority and the enterprise.
      4. The enterprise shall be entitled to utilize a single sales apportionment factor in the calculation of its liability for franchise tax imposed by this chapter which is attributable to the project for any year for which it files a Mississippi franchise tax return. The enterprise shall be entitled to continue to utilize such single sales apportionment factor notwithstanding a suspension of the franchise tax fee-in-lieu pursuant to subparagraph (iii) of this paragraph.
  2. An approved business enterprise as defined in the Growth and Prosperity Act shall not be subject to the tax levied by this section on the value of capital used, invested or employed by the approved business enterprise in a growth and prosperity county or supervisors district as provided in the Growth and Prosperity Act.
  3. A business enterprise operating a project as defined in Section 57-64-33, in a county that is a member of a regional economic development alliance created under the Regional Economic Development Act shall not be subject to the tax levied by this section on the value of capital used, invested or employed by the business enterprise in such a county as provided in Section 57-64-33.
  4. The tax levied by this chapter and paid by a business enterprise located in a redevelopment project area under Sections 57-91-1 through 57-91-11 shall be deposited into the Redevelopment Project Incentive Fund created in Section 57-91-9.
  5. A business enterprise as defined in Section 57-113-1 or 57–113–21 that is exempt from certain state taxes under Section 57-113-5 or 57–113–25 shall not be subject to the tax levied by this section on the value of capital used, invested or employed by the business enterprise.

HISTORY: Laws, 2016, 1st Ex Sess, ch. 1, § 17, eff from and after Feb. 8, 2016; Codes, 1942, § 9313; Laws, 1934, ch. 121; Laws, 1940, ch. 115; Laws, 1955, Ex. ch. 118, § 1; Laws, 1962, ch. 589, § 1; Laws, 1964, ch. 512, § 1; Laws, 1975, ch. 467, § 2; Laws, 1982, ch. 489, § 8; Laws, 1989, ch. 485, § 5; Laws, 2000, 2nd Ex Sess, ch. 1, § 49; Laws, 2002, ch. 464, § 6; Laws, 2005, ch. 468, § 8; Laws, 2010, ch. 533, § 21; Laws, 2013, ch. 419, § 1 Laws, 2016, ch. 499, § 3; Laws, 2016, 1st Ex Sess, ch. 1, § 17, eff from and after Feb. 8, 2016; Laws, 2019, ch. 396, § 5, eff from and after July 1, 2019.

§ 27-13-7. Tax on foreign corporations [Repealed effective January 1, 2028].

    1. Franchise tax levy.Except as otherwise provided in subsections (3), (4), (5) and (7) of this section, there is hereby imposed, levied and assessed upon every corporation, association or joint-stock company, or partnership treated as a corporation under the income tax laws or regulations as hereinbefore defined, organized and existing under and by virtue of the laws of some other state, territory or country, or organized and existing without any specific statutory authority, now or hereafter doing business or exercising any power, privilege or right within this state, as hereinbefore defined, a franchise or excise tax equal to:
      1. For tax years beginning before January 1, 2018, Two Dollars and Fifty Cents ($2.50) of each One Thousand Dollars ($1,000.00), or fraction thereof, of the value of capital used, invested or employed within this state, except as hereinafter provided.
      2. For tax years beginning on or after January 1, 2018, but before January 1, 2019, Two Dollars and Fifty Cents ($2.50) for each One Thousand Dollars ($1,000.00), or fraction thereof, in excess of One Hundred Thousand Dollars ($100,000.00), of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.
      3. For tax years beginning on or after January 1, 2019, but before January 1, 2020, Two Dollars and Twenty-five Cents ($2.25) for each One Thousand Dollars ($1,000.00), or fraction thereof, in excess of One Hundred Thousand Dollars ($100,000.00), of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.
      4. For tax years beginning on or after January 1, 2020, but before January 1, 2021, Two Dollars ($2.00) for each One Thousand Dollars ($1,000.00), or fraction thereof, in excess of One Hundred Thousand Dollars ($100,000.00), of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.
      5. For tax years beginning on or after January 1, 2021, but before January 1, 2022, One Dollar and Seventy-five Cents ($1.75) for each One Thousand Dollars ($1,000.00), or fraction thereof, in excess of One Hundred Thousand Dollars ($100,000.00), of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.
      6. For tax years beginning on or after January 1, 2022, but before January 1, 2023, One Dollar and Fifty Cents ($1.50) for each One Thousand Dollars ($1,000.00), or fraction thereof, in excess of One Hundred Thousand Dollars ($100,000.00), of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.
      7. For tax years beginning on or after January 1, 2023, but before January 1, 2024, One Dollar and Twenty-five Cents ($1.25) for each One Thousand Dollars ($1,000.00), or fraction thereof, in excess of One Hundred Thousand Dollars ($100,000.00), of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.
      8. For tax years beginning on or after January 1, 2024, but before January 1, 2025, One Dollar ($1.00) for each One Thousand Dollars ($1,000.00), or fraction thereof, in excess of One Hundred Thousand Dollars ($100,000.00), of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.
      9. For tax years beginning on or after January 1, 2025, but before January 1, 2026, Seventy-five Cents (75¢) for each One Thousand Dollars ($1,000.00), or fraction thereof, in excess of One Hundred Thousand Dollars ($100,000.00), of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.
      10. For tax years beginning on or after January 1, 2026, but before January 1, 2027, Fifty Cents (50¢) for each One Thousand Dollars ($1,000.00), or fraction thereof, in excess of One Hundred Thousand Dollars ($100,000.00), of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.
      11. For tax years beginning on or after January 1, 2027, but before January 1, 2028, Twenty-five Cents (25¢) for each One Thousand Dollars ($1,000.00), or fraction thereof, in excess of One Hundred Thousand Dollars ($100,000.00), of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.
    2. In no case shall the franchise tax due for the accounting period be less than Twenty-five Dollars ($25.00).
    3. It is the purpose of this section to require the payment of a tax by all organizations not organized under the laws of this state, measured by the amount of capital or its equivalent, for which such organization receives the benefit and protection of the government and laws of the state.
  1. Annual report of foreign corporations.Each foreign corporation authorized to transact business in this state shall file an annual report as required by the provisions of Section 79-4-16.22.
    1. A corporation that has negotiated a fee-in-lieu as defined in Section 57-75-5 shall not be subject to the tax levied by this section on such project; however, the fee-in-lieu payment shall be otherwise treated in the same manner as the payment of franchise taxes.
    2. 1. “Authority” shall have the meaning ascribed to such term in Section 57-75-5(b);

      2. “Project” shall have the meaning ascribed to such term in Section 57-75-5(f)(xxix); and

      3. “Enterprise” shall mean the corporation authorized for the project pursuant to Section 57-75-5(f)(xxix).

      1. As used in this paragraph:
      2. The term of the franchise tax fee-in-lieu agreement negotiated under this subsection and authorized by Section 57-75-5(j), between the authority and the enterprise for the project shall not exceed twenty-five (25) years. The franchise tax fee-in-lieu agreement shall apply only to new franchise tax liability attributable to the project, and shall not apply to any existing franchise tax liability of the enterprise in connection with any current operations in this state.
      3. In the event that the annual number of full-time jobs maintained by the enterprise falls below the minimum annual number of full-time jobs required by the authority pursuant to a written agreement between the authority and the enterprise for two (2) consecutive years, the franchise tax fee-in-lieu for the project shall be suspended until the first tax year during which the annual number of full-time jobs maintained by the enterprise reaches the minimum annual number of full-time jobs required by the authority pursuant to a written agreement between the authority and the enterprise.
      4. The enterprise shall be entitled to utilize a single sales apportionment factor in the calculation of its liability for franchise tax imposed by this chapter which is attributable to the project for any year for which it files a Mississippi franchise tax return. The enterprise shall be entitled to continue to utilize such single sales apportionment factor notwithstanding a suspension of the franchise tax fee-in-lieu pursuant to subparagraph (iii) of this paragraph.
  2. An approved business enterprise as defined in the Growth and Prosperity Act shall not be subject to the tax levied by this section on the value of capital used, invested or employed by the approved business enterprise in a growth and prosperity county or supervisors district as provided in the Growth and Prosperity Act.
  3. A business enterprise operating a project as defined in Section 57-64-33, in a county that is a member of a regional economic development alliance created under the Regional Economic Development Act shall not be subject to the tax levied by this section on the value of capital used, invested or employed by the business enterprise in such a county as provided in Section 57-64-33.
  4. The tax levied by this chapter and paid by a business enterprise located in a redevelopment project area under Sections 57-91-1 through 57-91-11 shall be deposited into the Redevelopment Project Incentive Fund created in Section 57-91-9.
  5. A business enterprise as defined in Section 57-113-1 that is exempt from certain state taxes under Section 57-113-5 shall not be subject to the tax levied by this section on the value of capital used, invested or employed by the business enterprise.

HISTORY: Codes, 1942, § 9314; Laws, 1934, ch. 121; Laws, 1940, ch. 115; Laws, 1955, Ex. Ch. 118, § 2; Laws, 1962, ch. 589, § 2; Laws, 1964, ch. 512, § 2; Laws, 1975, ch. 467, § 3; Laws, 1982, ch. 489, § 9; Laws, 1989, ch. 485, § 6; Laws, 2000, 2nd Ex Sess, ch. 1, § 50; Laws, 2002, ch. 464, § 7; Laws, 2005, ch. 468, § 9; Laws, 2010, ch. 533, § 22; Laws, 2013, ch. 419, § 2; Laws, 2016, ch. 499, § 4; Laws, 2016, 1st Ex Sess, ch. 1, § 18, eff from and after Feb. 8, 2016.

Joint Legislative Committee Note —

Section 18 of ch. 1, Laws of 2016, 1st Extraordinary Session, effective upon passage (approved February 8, 2016), amended this section. Section 4 of ch. 499, Laws of 2016, effective from and after January 1, 2016 (approved May 13, 2016), also amended this section. As set out above, this section reflects the language of both amendments, pursuant to Section 1-1-109, which gives the Joint Legislative Committee on Compilation, Revision and Publication of Legislation authority to integrate amendments so that all versions of the same code section enacted within the same legislative session may become effective. The Joint Committee on Compilation, Revision and Publication of Legislation ratified the integration of these amendments as consistent with the legislative intent at the August 5, 2016, meeting of the Committee.

Editor’s Notes —

Section 57-64-33 referred to in subsection (5), was repealed by Laws of 2004, ch. 481, § 1, eff from and after passage (approved May 1, 2004).

Laws of 2000, 2nd Ex Sess, ch. 1, § 1, effective August 30, 2000, provides:

“SECTION 1. This act may be cited as the ‘Advantage Mississippi Initiative.’ ”

Laws of 2010, ch. 533, § 52, provides:

“SECTION 52. Sections 12 through 23 of this act shall take effect and be in force from and after July 1, 2010, Section 37 of this act shall take effect and be in force from and after January 1, 2010, and the remainder of this act shall take effect and be in force from and after its passage [April 16, 2010].”

Laws of 2016, ch. 499, § 5, effective January 1, 2016, provides:

“SECTION 5. Sections 27-13-1, 27-13-3, 27-13-5, 27-13-7, 27-13-8, 27-13-9, 27-13-11, 27-13-13, 27-13-15, 27-13-17, 27-13-19, 27-13-21, 27-13-23, 27-13-25, 27-13-27, 27-13-29, 27-13-31, 27-13-33, 27-13-35, 27-13-37, 27-13-39, 27-13-41, 27-13-47, 27-13-49, 27-13-51, 27-13-53, 27-13-55, 27-13-57, 27-13-59, 27-13-61, 27-13-63, 27-13-65 and 27-13-67, Mississippi Code of 1972, which are the corporation franchise tax law, are repealed from and after January 1, 2028.”

Laws of 2016, ch. 499, § 6, effective January 1, 2016, provides:

“SECTION 6. This act shall be known and may be cited as the ‘Taxpayer Pay Raise Act of 2016.’ ”

Laws of 2016, ch. 499, § 7, effective January 1, 2016, provides:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax law or corporation franchise tax law before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws and corporation franchise tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The 2005 amendment added (6).

The 2010 amendment, in (1), inserted “and (7)” and made a related change; and added (7).

The 2013 amendment in (2), deleted “within the time prescribed by Section 79-3-251” preceding “an annual report as required,” and substituted “Section 79-4-16.22” for “Section 79-3-249.”

The first 2016 amendment (ch. 499), effective January 1, 2016, in (1), divided the former first sentence into the present introductory paragraph of (a) and (a)(i), and designated the former second and third sentences (b) and (c), respectively; and in (a), added “For tax years beginning before January 1, 2018” at the beginning of (i), and added (a)(ii) through (xi).

The second 2016 amendment (1st Ex. Sess. ch. 1), effective February 8, 2016, in (3), added (b), and made minor stylistic changes.

Cross References —

Computation of tax against multistate corporations, see §27-13-13.

Growth and Prosperity Act, see §57-80-1 et seq.

Investment trust deemed a domestic corporation for purposes of the corporation franchise tax imposed by Sections27-13-1 through27-13-61, see §79-15-25.

RESEARCH REFERENCES

ALR.

Constitutionality of state tax on, or measured by, income of foreign corporation. 67 A.L.R.2d 1322.

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 190 et seq.

4 Am. Jur. Proof of Facts, Doing Business, Proof No. 1 (doing business).

CJS.

84 C.J.S., Taxation §§ 212, 215-216, 760, 761, 765-767.

JUDICIAL DECISIONS

1. Validity.

2. Construction and application, generally.

3. Particular applications.

1. Validity.

A Mississippi tax on the privilege of doing business in the state does not violate the Federal commerce clause when it is applied to an interstate activity, namely the transportation by a motor carrier in Mississippi to Mississippi dealers of cars manufactured outside the state, with a substantial nexus with the taxing state, is fairly apportioned, does not discriminate against interstate commerce, and is fairly related to the services provided by the state. Complete Auto Transit, Inc. v. Brady, 430 U.S. 274, 97 S. Ct. 1076, 51 L. Ed. 2d 326, 1977 U.S. LEXIS 56 (U.S. 1977).

Imposition of franchise tax measured by the value of capital used, invested or employed within the state did not unconstitutionally burden interstate commerce in the case of an interstate natural gas pipeline company a portion of whose line passed through the state but which did no local business therein. Memphis Natural Gas Co. v. Stone, 335 U.S. 80, 68 S. Ct. 1475, 92 L. Ed. 1832, 1948 U.S. LEXIS 2808 (U.S. 1948), but see, Western M. R.R. v. Goodwin, 167 W. Va. 804, 282 S.E.2d 240, 1981 W. Va. LEXIS 667 (W. Va. 1981).

Imposition of tax by this section does not unconstitutionally burden interstate commerce, as applied to an interstate natural gas pipeline company, a portion of whose line passed through the state but which did no local business therein. Memphis Natural Gas Co. v. Stone, 335 U.S. 80, 68 S. Ct. 1475, 92 L. Ed. 1832, 1948 U.S. LEXIS 2808 (U.S. 1948), but see, Western M. R.R. v. Goodwin, 167 W. Va. 804, 282 S.E.2d 240, 1981 W. Va. LEXIS 667 (W. Va. 1981).

This statute as applied to a foreign corporation qualified as such to do business in Mississippi, and owning rights of way, pipelines and telephone lines across the state, did not violate the federal commerce clause as imposing a tax directly affecting interstate commerce, since the tax was demanded of all business corporations having capital in the state just for being there with their capital. Stone v. Interstate Natural Gas Co., 103 F.2d 544, 1939 U.S. App. LEXIS 3610 (5th Cir. Miss.), aff'd, 308 U.S. 522, 60 S. Ct. 292, 84 L. Ed. 442, 1939 U.S. LEXIS 16 (U.S. 1939).

2. Construction and application, generally.

The amount of the franchise tax and the mode of the measurement thereof are matters which rest within legislative discretion, when not burdensome or oppressive and when solely for revenue. Southern Package Corp. v. State Tax Com., 195 Miss. 864, 15 So. 2d 436, 16 So. 2d 856, 1944 Miss. LEXIS 329 (Miss. 1944).

The capital of a corporation is its tangibles, the aggregate of its property and assets of all kinds, while its capital stock is the evidence of rights in such property. Southern Package Corp. v. State Tax Com., 195 Miss. 864, 15 So. 2d 436, 16 So. 2d 856, 1944 Miss. LEXIS 329 (Miss. 1944).

The state, for revenue and as a quid pro quo, may levy upon corporations which carry any substantial part of their business activities in the state an exaction called a franchise tax. Southern Package Corp. v. State Tax Com., 195 Miss. 864, 15 So. 2d 436, 16 So. 2d 856, 1944 Miss. LEXIS 329 (Miss. 1944).

An item designated as unamortized debt discount and expense incurred in connection with the floating of a bond issue of a foreign corporation, carried on its books as an asset in order to balance them but representing no actual value, did not constitute “capital” within the definition of this section so as to permit imposition of additional franchise tax assessments by the state tax commission. State Tax Com. v. Mississippi Power & Light Co., 194 Miss. 260, 11 So. 2d 828, 1943 Miss. LEXIS 44 (Miss. 1943).

3. Particular applications.

A state’s fairly apportioned and nondiscriminatory corporation franchise tax levied upon the “incident” of a corporation’s “qualification to carry on or do business in this state or the actual doing of business within this state in a corporate form,” does not violate the commerce clause as applied to a foreign corporation engaged exclusively in interstate business (transmission of liquefied petroleum) where the corporation qualifies in the taxing state to carry on its business in corporate form and does business in the taxing state in corporate form, thereby gaining benefits and protections from the taxing state of value and importance to its business. Colonial Pipeline Co. v. Traigle, 421 U.S. 100, 95 S. Ct. 1538, 44 L. Ed. 2d 1, 1975 U.S. LEXIS 130 (U.S. 1975).

Deferred federal income tax accounts carried on the books of the taxpayer as required by the Federal Power Commission were not accounts for definite known fixed liabilities which did not enhance the value of the corporation’s assets, where the money represented by these accounts was available for the use of the corporation at all times, and was not for a definite known fixed liability, and, therefore, additional franchise tax assessment against such accounts was proper. Trunkline Gas Co. v. Mississippi State Tax Com., 238 Miss. 591, 119 So. 2d 378, 1960 Miss. LEXIS 442 (Miss. 1960).

An increase in the value of corporate assets reflected in an appraisal made in order to obtain a loan, shown on the books as a “revaluation surplus”, is properly taken into account in assessing franchise tax. Scott Bldg. Supply Corp. v. Mississippi State Tax Com., 235 Miss. 22, 108 So. 2d 557, 1959 Miss. LEXIS 398 (Miss. 1959).

A foreign corporation doing no intrastate business, having no office in this state, and employing no one in this state other than those necessary to maintain 135 miles of pipe line and related facilities through which it transports natural gas between points in other states is “doing business” in this state and is subject to a franchise tax. Stone v. Memphis Natural Gas Co., 201 Miss. 670, 29 So. 2d 268, 1947 Miss. LEXIS 438 (Miss. 1947), aff'd, 335 U.S. 80, 68 S. Ct. 1475, 92 L. Ed. 1832, 1948 U.S. LEXIS 2808 (U.S. 1948).

A franchise tax of $3400 per annum on a foreign corporation maintaining a natural gas pipe line through the state, on which the ad valorem taxes are $82,000 a year, does not have any substantial effect to block the free flow of commerce, nor is it out of reasonable proportion to the services and protection furnished by the state. Stone v. Memphis Natural Gas Co., 201 Miss. 670, 29 So. 2d 268, 1947 Miss. LEXIS 438 (Miss. 1947), aff'd, 335 U.S. 80, 68 S. Ct. 1475, 92 L. Ed. 1832, 1948 U.S. LEXIS 2808 (U.S. 1948).

Preferred stock issued by foreign box manufacturing corporation to its consolidating members, in consideration of the conveyance of their timber holdings located in state, and providing for retirement of such stock by value of timber when cut, was properly included in computations of franchise tax as representing capital used, invested or employed in the state, as against contention that such stock was a mere evidence of indebtedness, creating between the corporation and the holders of such stock the relation of debtor and creditor. Southern Package Corp. v. State Tax Com., 195 Miss. 864, 15 So. 2d 436, 16 So. 2d 856, 1944 Miss. LEXIS 329 (Miss. 1944).

Statutes imposing a franchise or excise tax on corporations, associations, joint stock companies, and every form of organization for pecuniary gain, having capital stock and represented by shares and having privileges not possessed by individuals or partnerships, doing business within the state, “doing business” being defined to mean and include each and every act, power or privilege exercised or enjoyed in the state, as an incident to or by virtue of the powers and privileges acquired by the nature of such organization, was applicable to a foreign natural gas distributing corporation which, though it did not domesticate, filed its charter and appointed its agent for services, and which owned and controlled rights of way and pipes for the transportation of oil across the state from a point in Louisiana to another point in Louisiana, selling only a small percentage of the oil at wholesale in Mississippi. Stone v. Interstate Natural Gas Co., 103 F.2d 544, 1939 U.S. App. LEXIS 3610 (5th Cir. Miss.), aff'd, 308 U.S. 522, 60 S. Ct. 292, 84 L. Ed. 442, 1939 U.S. LEXIS 16 (U.S. 1939).

§ 27-13-7. Tax on foreign corporations [Repealed effective January 1, 2028].

    1. Franchise tax levy. Except as otherwise provided in subsections (3), (4), (5) and (7) of this section, there is hereby imposed, levied and assessed upon every corporation, association or joint-stock company, or partnership treated as a corporation under the income tax laws or regulations as hereinbefore defined, organized and existing under and by virtue of the laws of some other state, territory or country, or organized and existing without any specific statutory authority, now or hereafter doing business or exercising any power, privilege or right within this state, as hereinbefore defined, a franchise or excise tax equal to:
      1. For tax years beginning before January 1, 2018, Two Dollars and Fifty Cents ($2.50) of each One Thousand Dollars ($1,000.00), or fraction thereof, of the value of capital used, invested or employed within this state, except as hereinafter provided.
      2. For tax years beginning on or after January 1, 2018, but before January 1, 2019, Two Dollars and Fifty Cents ($2.50) for each One Thousand Dollars ($1,000.00), or fraction thereof, in excess of One Hundred Thousand Dollars ($100,000.00), of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.
      3. For tax years beginning on or after January 1, 2019, but before January 1, 2020, Two Dollars and Twenty-five Cents ($2.25) for each One Thousand Dollars ($1,000.00), or fraction thereof, in excess of One Hundred Thousand Dollars ($100,000.00), of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.
      4. For tax years beginning on or after January 1, 2020, but before January 1, 2021, Two Dollars ($2.00) for each One Thousand Dollars ($1,000.00), or fraction thereof, in excess of One Hundred Thousand Dollars ($100,000.00), of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.
      5. For tax years beginning on or after January 1, 2021, but before January 1, 2022, One Dollar and Seventy-five Cents ($1.75) for each One Thousand Dollars ($1,000.00), or fraction thereof, in excess of One Hundred Thousand Dollars ($100,000.00), of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.
      6. For tax years beginning on or after January 1, 2022, but before January 1, 2023, One Dollar and Fifty Cents ($1.50) for each One Thousand Dollars ($1,000.00), or fraction thereof, in excess of One Hundred Thousand Dollars ($100,000.00), of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.
      7. For tax years beginning on or after January 1, 2023, but before January 1, 2024, One Dollar and Twenty-five Cents ($1.25) for each One Thousand Dollars ($1,000.00), or fraction thereof, in excess of One Hundred Thousand Dollars ($100,000.00), of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.
      8. For tax years beginning on or after January 1, 2024, but before January 1, 2025, One Dollar ($1.00) for each One Thousand Dollars ($1,000.00), or fraction thereof, in excess of One Hundred Thousand Dollars ($100,000.00), of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.
      9. For tax years beginning on or after January 1, 2025, but before January 1, 2026, Seventy-five Cents (75¢) for each One Thousand Dollars ($1,000.00), or fraction thereof, in excess of One Hundred Thousand Dollars ($100,000.00), of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.
      10. For tax years beginning on or after January 1, 2026, but before January 1, 2027, Fifty Cents (50¢) for each One Thousand Dollars ($1,000.00), or fraction thereof, in excess of One Hundred Thousand Dollars ($100,000.00), of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.
      11. For tax years beginning on or after January 1, 2027, but before January 1, 2028, Twenty-five Cents (25¢) for each One Thousand Dollars ($1,000.00), or fraction thereof, in excess of One Hundred Thousand Dollars ($100,000.00), of the value of the capital used, invested or employed in the exercise of any power, privilege or right enjoyed by such organization within this state, except as hereinafter provided.
    2. In no case shall the franchise tax due for the accounting period be less than Twenty-five Dollars ($25.00).
    3. It is the purpose of this section to require the payment of a tax by all organizations not organized under the laws of this state, measured by the amount of capital or its equivalent, for which such organization receives the benefit and protection of the government and laws of the state.
  1. Annual report of foreign corporations.Each foreign corporation authorized to transact business in this state shall file an annual report as required by the provisions of Section 79-4-16.22.
    1. A corporation that has negotiated a fee-in-lieu as defined in Section 57-75-5 shall not be subject to the tax levied by this section on such project; however, the fee-in-lieu payment shall be otherwise treated in the same manner as the payment of franchise taxes.
    2. 1. “Authority” shall have the meaning ascribed to such term in Section 57-75-5(b);

      2. “Project” shall have the meaning ascribed to such term in Section 57-75-5(f)(xxix); and

      3. “Enterprise” shall mean the corporation authorized for the project pursuant to Section 57-75-5(f)(xxix).

      1. As used in this paragraph:
      2. The term of the franchise tax fee-in-lieu agreement negotiated under this subsection and authorized by Section 57-75-5(j), between the authority and the enterprise for the project shall not exceed twenty-five (25) years. The franchise tax fee-in-lieu agreement shall apply only to new franchise tax liability attributable to the project, and shall not apply to any existing franchise tax liability of the enterprise in connection with any current operations in this state.
      3. In the event that the annual number of full-time jobs maintained by the enterprise falls below the minimum annual number of full-time jobs required by the authority pursuant to a written agreement between the authority and the enterprise for two (2) consecutive years, the franchise tax fee-in-lieu for the project shall be suspended until the first tax year during which the annual number of full-time jobs maintained by the enterprise reaches the minimum annual number of full-time jobs required by the authority pursuant to a written agreement between the authority and the enterprise.
      4. The enterprise shall be entitled to utilize a single sales apportionment factor in the calculation of its liability for franchise tax imposed by this chapter which is attributable to the project for any year for which it files a Mississippi franchise tax return. The enterprise shall be entitled to continue to utilize such single sales apportionment factor notwithstanding a suspension of the franchise tax fee-in-lieu pursuant to subparagraph (iii) of this paragraph.
  2. An approved business enterprise as defined in the Growth and Prosperity Act shall not be subject to the tax levied by this section on the value of capital used, invested or employed by the approved business enterprise in a growth and prosperity county or supervisors district as provided in the Growth and Prosperity Act.
  3. A business enterprise operating a project as defined in Section 57-64-33, in a county that is a member of a regional economic development alliance created under the Regional Economic Development Act shall not be subject to the tax levied by this section on the value of capital used, invested or employed by the business enterprise in such a county as provided in Section 57-64-33.
  4. The tax levied by this chapter and paid by a business enterprise located in a redevelopment project area under Sections 57-91-1 through 57-91-11 shall be deposited into the Redevelopment Project Incentive Fund created in Section 57-91-9.
  5. A business enterprise as defined in Section 57-113-1 or 57-113-21 that is exempt from certain state taxes under Section 57-113-5 or 57-113-25 shall not be subject to the tax levied by this section on the value of capital used, invested or employed by the business enterprise.

HISTORY: Codes, 1942, § 9314; Laws, 1934, ch. 121; Laws, 1940, ch. 115; Laws, 1955, Ex. Ch. 118, § 2; Laws, 1962, ch. 589, § 2; Laws, 1964, ch. 512, § 2; Laws, 1975, ch. 467, § 3; Laws, 1982, ch. 489, § 9; Laws, 1989, ch. 485, § 6; Laws, 2000, 2nd Ex Sess, ch. 1, § 50; Laws, 2002, ch. 464, § 7; Laws, 2005, ch. 468, § 9; Laws, 2010, ch. 533, § 22; Laws, 2013, ch. 419, § 2; Laws, 2016, ch. 499, § 4; Laws, 2016, 1st Ex Sess, ch. 1, § 18, eff from and after Feb. 8, 2016; Laws, 2019, ch. 396, § 6, eff from and after July 1, 2019.

§ 27-13-8. Tax on qualified subchapter S subsidiaries; tax on single member limited liability companies [Repealed effective January 1, 2028].

  1. An entity that is required to file and report for federal income tax purposes the activity conducted in Mississippi of a qualified subchapter S subsidiary, shall be required to file a Mississippi combination return of S Corporation income and franchise tax.
  2. An entity that is required to file and report for federal income tax purposes on the activity conducted in Mississippi of a single member limited liability company which is not classified as a corporation, and thus disregarded, shall be required to file a Mississippi combination return of corporation income and franchise tax even if such entity is included in a consolidated corporation income tax return filed for federal purposes.

HISTORY: Laws, 2000, ch. 479, § 1, eff from and after Jan. 1, 2000.

Editor’s Notes —

Laws of 2016, ch. 499, § 5, effective January 1, 2016, provides:

“SECTION 5. Sections 27-13-1, 27-13-3, 27-13-5, 27-13-7, 27-13-8, 27-13-9, 27-13-11, 27-13-13, 27-13-15, 27-13-17, 27-13-19, 27-13-21, 27-13-23, 27-13-25, 27-13-27, 27-13-29, 27-13-31, 27-13-33, 27-13-35, 27-13-37, 27-13-39, 27-13-41, 27-13-47, 27-13-49, 27-13-51, 27-13-53, 27-13-55, 27-13-57, 27-13-59, 27-13-61, 27-13-63, 27-13-65 and 27-13-67, Mississippi Code of 1972, which are the corporation franchise tax law, are repealed from and after January 1, 2028.”

Laws of 2016, ch. 499, § 6, effective January 1, 2016, provides:

“SECTION 6. This act shall be known and may be cited as the ‘Taxpayer Pay Raise Act of 2016.’ ”

Laws of 2016, ch. 499, § 7, effective January 1, 2016, provides:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax law or corporation franchise tax law before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws and corporation franchise tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

§ 27-13-9. Basis of valuation [Repealed effective January 1, 2028].

  1. The tax imposed, levied and assessed, under the provisions of this chapter, shall be calculated on the basis of the value of the capital employed in this state for the year preceding the date of filing the return, whether a calendar year, or fiscal year, except where otherwise provided in this chapter, measured by the combined issued and outstanding capital stock, paid-in capital, surplus and retained earnings; provided, that in computing capital, paid-in capital, surplus and retained earnings, there shall be included deferred taxes, contingent liabilities and all true reserves, including all reserves other than for definite known fixed liabilities which do not enhance the value of assets; and amounts designated for the payment of dividends shall not be excluded from such calculations until such amounts are definitely and irrevocably placed to the credit of stockholders, subject to withdrawal on demand; provided, however, there shall not be included in the value of the capital stock any sums representing debts, notes, bonds and mortgages due and payable, except where notes or debts due are provided by an affiliated company as a substitute for stock or paid-in capital; nor depreciation reserves, bad debt reserves, nor reserves representing valuation accounts, nor redeemable preference shares issued by a railroad pursuant to Section 506 of the Railroad Revitalization and Regulatory Reform Act of 1976, and capital shall be reduced by the cost of treasury stock of the corporation. In the case of an association or other organization, except those exempted under Section 27-13-63, that does not have a capital structure like a corporation, the tax is based on that organization’s accounts that are equivalent to the aforementioned corporate accounts, or any other capital employed in Mississippi. There shall not be any exclusion of capital by a corporation relating to the stock of another corporation except as otherwise provided in subsection (2). In no case shall the franchise tax so computed be less than Twenty-five Dollars ($25.00) for the period covering which the return is filed. In no case shall the determined capital in Mississippi be less than the assessed value of the real estate and tangible personal property in Mississippi for the year preceding the year in which the return is due.
  2. In the case of a holding corporation, the value of the capital used, invested or employed in this state shall exclude that portion of the book value of the holding corporation’s investment in stock or securities of its subsidiary corporation determined under the following formula: (a) the ratio between (i) the holding corporation’s investment in stock or securities of its subsidiary corporation, computed pursuant to regulations promulgated by the commissioner, and (ii) the holding corporation’s total assets shall be computed; (b) such ratio then shall be applied to the total capital stock, surplus, undivided profits and true reserves of the holding corporation in order to arrive at the amount of the exclusion.

HISTORY: Laws, 2014, ch. 521, § 1, eff from and after July 1, 2014.

§27-13-9. Codes, 1942, § 9317; Laws, 1934, ch. 121; Laws, 1956, ch. 412, § 2; Laws, 1980, ch. 462; Laws, 1982, ch. 489, § 10; Laws, 1985, ch. 521, § 4; Laws, 1988, ch. 391, § 4; Laws, 1993, ch. 350, § 2; Laws, 1999, ch. 395, § 1.

Editor’s Notes —

Laws of 2016, ch. 499, § 5, effective January 1, 2016, provides:

“SECTION 5. Sections 27-13-1, 27-13-3, 27-13-5, 27-13-7, 27-13-8, 27-13-9, 27-13-11, 27-13-13, 27-13-15, 27-13-17, 27-13-19, 27-13-21, 27-13-23, 27-13-25, 27-13-27, 27-13-29, 27-13-31, 27-13-33, 27-13-35, 27-13-37, 27-13-39, 27-13-41, 27-13-47, 27-13-49, 27-13-51, 27-13-53, 27-13-55, 27-13-57, 27-13-59, 27-13-61, 27-13-63, 27-13-65 and 27-13-67, Mississippi Code of 1972, which are the corporation franchise tax law, are repealed from and after January 1, 2028.”

Laws of 2016, ch. 499, § 6, effective January 1, 2016, provides:

“SECTION 6. This act shall be known and may be cited as the ‘Taxpayer Pay Raise Act of 2016.’ ”

Laws of 2016, ch. 499, § 7, effective January 1, 2016, provides:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax law or corporation franchise tax law before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws and corporation franchise tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The 2014 amendment deleted “deferred gains, deferred income” following “shall be included deferred taxes” and “purchased with earnings of the corporation” at the end of the first sentence of (1).

Cross References —

Investment trust deemed a domestic corporation for purposes of the corporation franchise tax imposed by Sections27-13-1 through27-13-61, see §79-15-25.

Use of book value in determining amount of capital, as defined in this section, see §27-13-11.

Federal Aspects—

Railroad Revitalization and Regulatory Reform Act of 1976, see 45 USCS § 801 et seq.

RESEARCH REFERENCES

ALR.

Liability of corporation which has previously paid franchise fee or tax on authorized or issued stock, for additional fee or tax on later increase after intermediate reduction. 16 A.L.R.2d 1090.

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 181.

CJS.

84 C.J.S., Taxation §§ 171-174, 729, 730.

Law Reviews.

1989 Mississippi Supreme Court Review: Franchise Tax Base. 59 Miss. L. J. 794, Winter, 1989.

JUDICIAL DECISIONS

1. Validity.

2. Construction and application.

3. Exceptions.

1. Validity.

This statute does not violate the constitutional provision prohibiting taxation of property in excess of its true value, since that provision relates only to property taxation, while the tax hereunder although measured by the value of property invested in the state, the taxpayer is not taxed because it owns it, but because it has come into and remains in the state to use it. Stone v. Interstate Natural Gas Co., 103 F.2d 544, 1939 U.S. App. LEXIS 3610 (5th Cir. Miss.), aff'd, 308 U.S. 522, 60 S. Ct. 292, 84 L. Ed. 442, 1939 U.S. LEXIS 16 (U.S. 1939).

2. Construction and application.

Statute’s use of “debt” refers to the payment of money, not the performance of a service because the statute specifically excludes from taxation “sums representing debts” and groups that term with “notes, bonds and mortgages due and payable,” all of which represent the promise to pay a sum of money; thus, a corporation’s “deferred revenue” account cannot be excepted from franchise taxation as a debt. Fishbelt Feeds, Inc. v. Miss. Dep't of Revenue, 158 So.3d 984, 2014 Miss. LEXIS 390 (Miss. 2014).

Corporation failed to present clear proof that its “deferred revenue” account represented one of the exceptions to the franchise tax because its own expert admitted that its “deferred revenue” account could not be considered a reserve account since the funds represented by the account were deposited in the corporation’s general operating bank account and, therefore, were available for general use by the corporation. Fishbelt Feeds, Inc. v. Miss. Dep't of Revenue, 158 So.3d 984, 2014 Miss. LEXIS 390 (Miss. 2014).

Because the statute requires the franchise tax to be calculated for the year preceding the date of the filing of the return, “deferred income” cannot represent a netted term, as expenses cannot be deducted retroactively. Fishbelt Feeds, Inc. v. Miss. Dep't of Revenue, 158 So.3d 984, 2014 Miss. LEXIS 390 (Miss. 2014).

Chancery court had the authority to rule on the motion for summary judgment filed by the Mississippi Department of Revenue because whether a corporation’s “deferred revenue” account was subject to franchise tax was a question of law; the parties disputed a single issue, one that cancould be resolved only through interpretation of the franchise-tax statutes Fishbelt Feeds, Inc. v. Miss. Dep't of Revenue, 158 So.3d 984, 2014 Miss. LEXIS 390 (Miss. 2014).

Mississippi Department of Revenue properly assessed additional franchise tax against a corporation for failure to include a “deferred revenue” account because it reasonably interpreted the deferred income as money received but not yet earned; a prepayment for future services fit within the definition, and thus, the funds represented by the deferred revenue account, regardless of the label ascribed to it, were included in the franchise-tax base for the year those funds were received. Fishbelt Feeds, Inc. v. Miss. Dep't of Revenue, 158 So.3d 984, 2014 Miss. LEXIS 390 (Miss. 2014).

Although it is possible to have a legitimate debt between a subsidiary and its parent, which would be excluded from capital as debt under the statute, no such “true debt” existed where a subsidiary declared a dividend of $1 billion to be paid to its sole shareholder and parent and the dividend was paid by the transfer of a promissory note issued by a third party for $73.6 million and by a promissory note issued by the subsidiary for $926.4 million since the $926.4 million was not placed definitely and irrevocably within the hands of the parent, the note was not subject to withdrawal on demand, and the subsidiary did not pay the note out of its retained earnings and surplus as instructed by the directors and, instead, issued a note to its parent without providing any security and without reducing any assets as is normally done when a dividend is declared. Emhart Indus., Inc. v. Mississippi State Tax Comm'n, 798 So. 2d 340, 2000 Miss. LEXIS 181 (Miss. 2000).

Sections 27-13-9 and 27-13-11 provide no exemptions for the retained earnings of a subsidiary. Tower Loan of Miss., Inc. v. Mississippi State Tax Comm'n, 662 So. 2d 1077, 1995 Miss. LEXIS 552 (Miss. 1995).

A corporate taxpayer’s liability accounts were properly includable in the corporation’s statutorily defined capital, which serves as the basis for the imposition of franchise tax, because none of them were “for definite known fixed liabilities which do not enhance the value of assets” where the corporation’s two deferred income tax accounts would not become due and payable in future years unless the taxpayers were making money, the workers’ compensation account would not become due and payable until claims were made against the company, and the plant shutdown account would not become due and payable until plants were shut down and loss was incurred as a consequence of the shutdown. Gencorp, Inc. v. State Tax Com., 543 So. 2d 657, 1989 Miss. LEXIS 225 (Miss. 1989).

Book value employed by corporation is prima facie correct as to treatment of undivided profits account, which excludes from undivided profits unreceived payments under notes represented by deferred gain account, and fact that taxpayer employed accounting method with which commission disagreed, although approved in federal and state income tax law, is not sufficient to overcome prima facie correctness of taxpayer’s books. Mississippi State Tax Com. v. Dyer Inv. Co., 507 So. 2d 1287, 1987 Miss. LEXIS 2521 (Miss. 1987).

Under the statutes relating to corporate franchise taxation, a corporation could not overcome the presumption of correctness of the book value of its capital by instead averaging the market value of its shares of stock where such averaging method was not a means of measuring the value of capital authorized by statute. Mississippi State Tax Com. v. Illinois C. G. R. Co., 360 So. 2d 1218, 1978 Miss. LEXIS 2319 (Miss. 1978).

An increase in the value of corporate assets reflected in an appraisal made in order to obtain a loan, shown on the books as a “revaluation surplus”, is properly taken into account in assessing franchise tax. Scott Bldg. Supply Corp. v. Mississippi State Tax Com., 235 Miss. 22, 108 So. 2d 557, 1959 Miss. LEXIS 398 (Miss. 1959).

The amount of the franchise tax and the mode of the measurement thereof are matters which rest within legislative discretion, when not burdensome or oppressive and when solely for revenue. Southern Package Corp. v. State Tax Com., 195 Miss. 864, 15 So. 2d 436, 16 So. 2d 856, 1944 Miss. LEXIS 329 (Miss. 1944).

The mode of measurement is to look to the amount of capital of the corporation employed or so situated as to be privileged to be employed in the state, and in determining the amount of the capital, the total of the capital stock, stated surplus, and undivided profits of the corporation is used prima facie as a determinative factor. Southern Package Corp. v. State Tax Com., 195 Miss. 864, 15 So. 2d 436, 16 So. 2d 856, 1944 Miss. LEXIS 329 (Miss. 1944).

The capital of a corporation is its tangibles, the aggregate of its property and assets of all kinds, while its capital stock is the evidence of rights in such property. Southern Package Corp. v. State Tax Com., 195 Miss. 864, 15 So. 2d 436, 16 So. 2d 856, 1944 Miss. LEXIS 329 (Miss. 1944).

The capital stock, surplus, etc., of a corporation is looked to simply as a convenient form of the evidence prima facie of the “value of capital used, invested or employed within this state,” it being immaterial what name or characteristic the particular capital stock may have or what rights it confers inter sese. Southern Package Corp. v. State Tax Com., 195 Miss. 864, 15 So. 2d 436, 16 So. 2d 856, 1944 Miss. LEXIS 329 (Miss. 1944).

Preferred stock issued by foreign box manufacturing corporations to its consolidating members in consideration of the conveyance of their timber holdings located in state, and providing for retirement of such stock by value of timber when cut, was properly included in computations of franchise tax as representing capital used, invested or employed in the state, as against contention that such stock was a mere evidence of indebtedness, creating between the corporation and the holders of such stock the relation of debtor and creditor. Southern Package Corp. v. State Tax Com., 195 Miss. 864, 15 So. 2d 436, 16 So. 2d 856, 1944 Miss. LEXIS 329 (Miss. 1944).

Item, designated as unamortized debt discount and expense, and representing expense incurred by a foreign corporation in floating a bond issue, carried on the books of the corporation as an asset, allegedly to balance the books but representing no actual value, is not “capital” within the meaning of the statute so as to be subject to the franchise tax imposed by the statute. State Tax Com. v. Mississippi Power & Light Co., 194 Miss. 260, 11 So. 2d 828, 1943 Miss. LEXIS 44 (Miss. 1943).

The method provided by the statute for ascertaining the property in which the capital of a corporation subject to the franchise or excise tax is invested is exclusive, thereby shutting out the ascertainment of the property and its value and the collection of the tax due thereon by a judicial proceeding without any assessment of the corporation’s property having been made by the chairman of the state tax commission. Craig v. Columbus & G. R. Co., 192 Miss. 461, 5 So. 2d 681, 1942 Miss. LEXIS 10 (Miss. 1942).

3. Exceptions.

A taxpayer claiming the benefit of an exception under a statute must clearly show that he is entitled thereto. Trunkline Gas Co. v. Mississippi State Tax Com., 238 Miss. 591, 119 So. 2d 378, 1960 Miss. LEXIS 442 (Miss. 1960).

In the provision of this section that taxes be levied against “all true reserves, including all reserves other than for definite known fixed liabilities which do not enhance the value of assets” the words “other than” have the identical meaning as the word “except.” Trunkline Gas Co. v. Mississippi State Tax Com., 238 Miss. 591, 119 So. 2d 378, 1960 Miss. LEXIS 442 (Miss. 1960).

Deferred federal income tax accounts which were carried on a taxpayer’s books pursuant to the requirement of the federal power commission were not accounts for definite known fixed liabilities which did not enhance the value of assets, since the money represented by the accounts was available for use of the corporation at all times, and was not for a definite fixed liability, and, therefore, additional franchise tax assessment against such accounts was proper. Trunkline Gas Co. v. Mississippi State Tax Com., 238 Miss. 591, 119 So. 2d 378, 1960 Miss. LEXIS 442 (Miss. 1960).

§ 27-13-11. Book value [Repealed effective January 1, 2028].

For the purpose of determining the amount of capital, as defined in Section 27-13-9, Mississippi Code of 1972, as amended, the book value of the accounts as regularly employed in conducting the affairs of the corporation shall be accepted as prima facie correct, except where the commissioner determines that the book value does not properly reflect capital employed in this state and in that situation the commissioner’s determination of capital shall be prima facie correct.

If any organization has cause to believe that the calculations required on the return prescribed are not sufficiently informative or do not properly reveal the true franchise or excise tax to be due as measured by the value of the capital of that organization, or shall feel aggrieved at the requirements upon it for information or tax, then such organization shall have the right to file with the commissioner a petition and affidavit signed as returns are by this chapter required to be signed, setting forth the facts showing the true value of its capital.

HISTORY: Laws, 1985, ch. 521, § 5, eff from and after January 1, 1985.

§27-13-11. Codes, 1942, § 9318; Laws, 1934, ch. 121; Laws, 1956, ch. 412, § 3.

Editor’s Notes —

Laws of 2016, ch. 499, § 5, effective January 1, 2016, provides:

“SECTION 5. Sections 27-13-1, 27-13-3, 27-13-5, 27-13-7, 27-13-8, 27-13-9, 27-13-11, 27-13-13, 27-13-15, 27-13-17, 27-13-19, 27-13-21, 27-13-23, 27-13-25, 27-13-27, 27-13-29, 27-13-31, 27-13-33, 27-13-35, 27-13-37, 27-13-39, 27-13-41, 27-13-47, 27-13-49, 27-13-51, 27-13-53, 27-13-55, 27-13-57, 27-13-59, 27-13-61, 27-13-63, 27-13-65 and 27-13-67, Mississippi Code of 1972, which are the corporation franchise tax law, are repealed from and after January 1, 2028.”

Laws of 2016, ch. 499, § 6, effective January 1, 2016, provides:

“SECTION 6. This act shall be known and may be cited as the ‘Taxpayer Pay Raise Act of 2016.’ ”

Laws of 2016, ch. 499, § 7, effective January 1, 2016, provides:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax law or corporation franchise tax law before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws and corporation franchise tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Cross References —

Investment trust deemed a domestic corporation for purposes of the corporation franchise tax imposed by Sections27-13-1 through27-13-61, see §79-15-25.

JUDICIAL DECISIONS

1. In general.

2. What constitutes capital.

1. In general.

Because the statute requires the franchise tax to be calculated for the year preceding the date of the filing of the return, “deferred income” cannot represent a netted term, as expenses cannot be deducted retroactively. Fishbelt Feeds, Inc. v. Miss. Dep't of Revenue, 158 So.3d 984, 2014 Miss. LEXIS 390 (Miss. 2014).

Mississippi Department of Revenue properly assessed additional franchise tax against a corporation for failure to include a “deferred revenue” account because it reasonably interpreted the deferred income as money received but not yet earned; a prepayment for future services fit within the definition, and thus, the funds represented by the deferred revenue account, regardless of the label ascribed to it, were included in the franchise-tax base for the year those funds were received. Fishbelt Feeds, Inc. v. Miss. Dep't of Revenue, 158 So.3d 984, 2014 Miss. LEXIS 390 (Miss. 2014).

Sections 27-13-9 and 27-13-11 provide no exemptions for the retained earnings of a subsidiary. Tower Loan of Miss., Inc. v. Mississippi State Tax Comm'n, 662 So. 2d 1077, 1995 Miss. LEXIS 552 (Miss. 1995).

The book value of accounts as regularly employed by the corporation is used to determine the taxable capital of a corporation for franchise tax purposes. Tower Loan of Miss., Inc. v. Mississippi State Tax Comm'n, 662 So. 2d 1077, 1995 Miss. LEXIS 552 (Miss. 1995).

A corporation’s franchise tax base, as reflected in its book value of accounts, included the ownership interest of its subsidiaries without regard for the tax status of the subsidiaries. Tower Loan of Miss., Inc. v. Mississippi State Tax Comm'n, 662 So. 2d 1077, 1995 Miss. LEXIS 552 (Miss. 1995).

Book value employed by corporation is prima facie correct as to treatment of undivided profits account, which excludes from undivided profits unreceived payments under notes represented by deferred gain account, and fact that taxpayer employed accounting method with which commission disagreed, although approved in federal and state income tax law, is not sufficient to overcome prima facie correctness of taxpayer’s books. Mississippi State Tax Com. v. Dyer Inv. Co., 507 So. 2d 1287, 1987 Miss. LEXIS 2521 (Miss. 1987).

Under the statutes relating to corporate franchise taxation, a corporation could not overcome the presumption of correctness of the book value of its capital by instead averaging the market value of its shares of stock where such averaging method was not a means of measuring the value of capital authorized by statute. Mississippi State Tax Com. v. Illinois C. G. R. Co., 360 So. 2d 1218, 1978 Miss. LEXIS 2319 (Miss. 1978).

The amount of the franchise tax and the mode of the measurement thereof are matters which rest within legislative discretion, when not burdensome or oppressive and when solely for revenue. Southern Package Corp. v. State Tax Com., 195 Miss. 864, 15 So. 2d 436, 16 So. 2d 856, 1944 Miss. LEXIS 329 (Miss. 1944).

The mode of measurement is to look to the amount of capital of the corporation employed or so situated as to be privileged to be employed in the state, and in determining the amount of the capital, the total of the capital stock, stated surplus, and undivided profits of the corporation is used prima facie as a determinative factor. Southern Package Corp. v. State Tax Com., 195 Miss. 864, 15 So. 2d 436, 16 So. 2d 856, 1944 Miss. LEXIS 329 (Miss. 1944).

2. What constitutes capital.

A corporate taxpayer’s liability accounts were properly includable in the corporation’s statutorily defined capital, which serves as the basis for the imposition of franchise tax, because none of them were “for definite known fixed liabilities which do not enhance the value of assets” where the corporation’s 2 deferred income tax accounts would not become due and payable in future years unless the taxpayers were making money, the workers’ compensation account would not become due and payable until claims were made against the company, and the plant shutdown account would not become due and payable until plants were shut down and loss was incurred as a consequence of the shutdown. Gencorp, Inc. v. State Tax Com., 543 So. 2d 657, 1989 Miss. LEXIS 225 (Miss. 1989).

An increase in the value of corporate assets reflected in an appraisal made in order to obtain a loan, shown on the books as a “revaluation surplus”, is properly taken into account in assessing franchise tax. Scott Bldg. Supply Corp. v. Mississippi State Tax Com., 235 Miss. 22, 108 So. 2d 557, 1959 Miss. LEXIS 398 (Miss. 1959).

The capital of a corporation is its tangibles, the aggregate of its property and assets of all kinds, while its capital stock is the evidence of rights in such property. Southern Package Corp. v. State Tax Com., 195 Miss. 864, 15 So. 2d 436, 16 So. 2d 856, 1944 Miss. LEXIS 329 (Miss. 1944).

The capital stock, surplus, etc., of a corporation is looked to simply as a convenient form of the evidence prima facie of the “value of capital used, invested or employed within this state,” it being immaterial what name or characteristic the particular capital stock may have or what rights it confers inter sese. Southern Package Corp. v. State Tax Com., 195 Miss. 864, 15 So. 2d 436, 16 So. 2d 856, 1944 Miss. LEXIS 329 (Miss. 1944).

Item, designated as unamortized debt discount and expense, and representing expense incurred by a foreign corporation in floating a bond issue, carried on the books of the corporation as an asset, allegedly to balance the books but representing no actual value, is not “capital” within the meaning of the statute so as to be subject to the franchise tax imposed by the statute. State Tax Com. v. Mississippi Power & Light Co., 194 Miss. 260, 11 So. 2d 828, 1943 Miss. LEXIS 44 (Miss. 1943).

§ 27-13-13. Multistate corporations [Repealed effective January 1, 2028].

  1. In the case of organizations doing business both within and without Mississippi, the value of the capital employed in this state shall be determined by first computing the ratio between (1) the real and tangible personal property owned in Mississippi and gross receipts from business carried on in Mississippi, and (2) the total real and tangible personal property owned and gross receipts wherever located and from wherever received. Said ratio then shall be applied to the total capital stock, surplus, undivided profits and true reserves and the result of that application shall be the capital employed in this state. Provided, however, that the amount of the determined capital in Mississippi shall in no case be less than the assessed value of the Mississippi property of the organization for the year preceding the year in which the return is due.
    1. For the purpose of this section, for tax returns for tax years ending before January 1, 1999, an organization which uses a formula method of apportionment in making income tax returns to this state shall determine its gross receipts from business carried on in Mississippi by applying to total unitary receipts the ratio achieved, or which would be achieved, by such formula and adding to the result of such application any nonunitary Mississippi receipts.
    2. For the purpose of this section, for tax returns for tax years ending on or after January 1, 1999, the gross receipts of an organization that is required to use a formula method of apportionment in making income tax returns to this state shall be the same (both as to gross receipts from business carried on in Mississippi and gross receipts wherever located) as the gross receipts (or sales) used for the receipts or sales factor in the applicable income tax formula. However, gross receipts from business carried on in Mississippi, for the purposes of this section, shall also include any receipts from the taxpayer’s business operations which are not apportioned but rather are directly allocated or assigned to this state. If the taxpayer is required to use a formula method of apportionment in making income tax returns which does not have a receipts or sales factor, then the receipts factor for the franchise tax formula shall be determined by regulation of the commission.
    3. For purposes of this section, for tax returns for tax years ending on or after December 31, 2001, the ratio described in subsection (1) of this section shall include all gross receipts as specified in paragraph (b) of this subsection and where a taxpayer owns a direct or indirect interest in a flow-through entity, the taxpayer shall include in the ratio its portion of the flow-through entity’s (i) real and tangible personal property owned in Mississippi and gross receipts from business carried on in Mississippi, and (ii) total real and tangible property owned and gross receipts wherever located and from wherever received. The taxpayer shall include its portion of the flow-through entity’s assessed value of Mississippi property when determining its assessed value of Mississippi property. A flow-through entity’s real property, tangible personal property, gross receipts and assessed value of property shall include its portion of these same items of any flow-through entity in which it owns a direct or indirect interest. For purposes of this section, flow-through entity is every form of organization other than a corporation, association or joint-stock company or other organization which would qualify for exemption under Section 27-13-63 if the organization were a corporation, association or joint-stock company.
    4. For purposes of this section, receipts for sales to a Mississippi distribution facility of pharmaceutical products by a major supplier are not included in the Mississippi receipts in computing the apportionment ratio. As used in this paragraph:
      1. “Major supplier” means a company or group of affiliated companies (as defined in Section 27-7-37) who ship at least One Hundred Million Dollars ($100,000,000.00) annually of pharmaceutical products to a Mississippi distribution facility.
      2. “Mississippi distribution facility” means a distribution facility that received funding from the “Mississippi Industry Incentive Financing Revolving Fund” to open a facility in Mississippi and construction on the facility was begun between July 1, 2010, and December 31, 2010.

HISTORY: Laws, 2011, ch. 537, § 1, eff from and after passage (approved Apr. 26, 2011.).

§27-13-13. Codes, 1942, § 9319; Laws, 1934, ch. 121; Laws, 1956, ch. 412, § 4; Laws, 1975, ch. 467, § 4; Laws, 1997, ch. 536, § 1; Laws, 2001, ch. 586, § 7.

Editor’s Notes —

Laws of 2001, ch. 586, §§ 8, 9, effective January 1, 2001, provide as follows:

“SECTION 8. This act shall apply to taxable years beginning on or after January 1, 2001.

“SECTION 9. No rules or regulations shall be promulgated or enforced pursuant to this act unless such rules or regulations apply equally to each taxpayer affected by this act.”

Laws of 2011, ch. 537, § 3, effective April 26, 2011, provides:

“SECTION 3. Section 1 of this act shall take effect and be in force from and after its passage [April 26, 2011] and Section 2 of this act shall take effect and be in force from and after January 1, 2011.”

Laws of 2016, ch. 499, § 5, effective January 1, 2016, provides:

“SECTION 5. Sections 27-13-1, 27-13-3, 27-13-5, 27-13-7, 27-13-8, 27-13-9, 27-13-11, 27-13-13, 27-13-15, 27-13-17, 27-13-19, 27-13-21, 27-13-23, 27-13-25, 27-13-27, 27-13-29, 27-13-31, 27-13-33, 27-13-35, 27-13-37, 27-13-39, 27-13-41, 27-13-47, 27-13-49, 27-13-51, 27-13-53, 27-13-55, 27-13-57, 27-13-59, 27-13-61, 27-13-63, 27-13-65 and 27-13-67, Mississippi Code of 1972, which are the corporation franchise tax law, are repealed from and after January 1, 2028.”

Laws of 2016, ch. 499, § 6, effective January 1, 2016, provides:

“SECTION 6. This act shall be known and may be cited as the ‘Taxpayer Pay Raise Act of 2016.’ ”

Laws of 2016, ch. 499, § 7, effective January 1, 2016, provides:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax law or corporation franchise tax law before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws and corporation franchise tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The 2011 amendment added (2)(d).

Cross References —

Investment trust deemed a domestic corporation for purposes of the corporation franchise tax imposed by Sections27-13-1 through27-13-61, see §79-15-25.

Mississippi Industry Incentive Financing Revolving Fund, see §57-1-221.

RESEARCH REFERENCES

ALR.

Construction and application of Uniform Division of Income for Tax Purposes Act. 8 A.L.R.4th 934.

Construction and Application of Uniform Division of Income for Tax Purposes Act (UDITPA) – Determination of Business Income. 74 A.L.R.6th 1.

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 199.

CJS.

84 C.J.S., Taxation §§ 729, 730.

JUDICIAL DECISIONS

1. In general.

2. Gross receipts.

3. Apportionment formula.

1. In general.

For purposes of assessing franchise tax on the receipts of a multi-state corporation, capital derivation is computed by a 2-step process; the first step is to determine the total capital of the corporation, and the second step is to determine the relationship of the corporation’s in-state activities to its total activities nationwide. Mississippi State Tax Comm'n v. Chevron U.S.A., 650 So. 2d 1353, 1995 Miss. LEXIS 40 (Miss. 1995).

“Unitary receipts” cannot be directly allocated for franchise tax purposes. Mississippi State Tax Comm'n v. Chevron U.S.A., 650 So. 2d 1353, 1995 Miss. LEXIS 40 (Miss. 1995).

Section 27-13-13, which prescribes a formula for the valuation of local offices of multistate corporations, is particularly well-suited for application in valuing the intangible assets of branch banks because the problems encountered in valuing the assets of a multistate corporation’s Mississippi assets are directly analogous to those faced in valuing the intangible assets of branch banks, which are essentially parts of multicounty corporations. Calhoun County Bd. of Supervisors v. Grenada Bank, 543 So. 2d 138, 1988 Miss. LEXIS 340 (Miss. 1988).

A state’s fairly apportioned and nondiscriminatory corporation franchise tax levied upon the “incident” of a corporation’s “qualification to carry on or do business in this state or the actual doing of business within this state in a corporate form,” does not violate the commerce clause as applied to a foreign corporation engaged exclusively in interstate business (transmission of liquefied petroleum) where the corporation qualifies in the taxing state to carry on its business in corporate form and does business in the taxing state in corporate form, thereby gaining benefits and protections from the taxing state of value and importance to its business. Colonial Pipeline Co. v. Traigle, 421 U.S. 100, 95 S. Ct. 1538, 44 L. Ed. 2d 1, 1975 U.S. LEXIS 130 (U.S. 1975).

The basis of the tax being the protection afforded by the state to the taxpayer’s local activities, the tax is not one lending itself to repeated exactions in other states. Mississippi State Tax Com. v. Tennessee Gas Transmission, 239 Miss. 191, 116 So. 2d 550, 1959 Miss. LEXIS 543 (Miss. 1959).

The amount of the franchise tax and the mode of the measurement thereof are matters which rest within legislative discretion, when not burdensome or oppressive and when solely for revenue. Southern Package Corp. v. State Tax Com., 195 Miss. 864, 15 So. 2d 436, 16 So. 2d 856, 1944 Miss. LEXIS 329 (Miss. 1944).

The capital of a corporation is its tangibles, the aggregate of its property and assets of all kinds, while its capital stock is the evidence of rights in such property. Southern Package Corp. v. State Tax Com., 195 Miss. 864, 15 So. 2d 436, 16 So. 2d 856, 1944 Miss. LEXIS 329 (Miss. 1944).

The capital stock, surplus, etc., of a corporation is looked to simply as a convenient form of the evidence prima facie of the “value of capital used, invested or employed within this state,” it being immaterial what name or characteristic the particular capital stock may have or what rights it confers inter sese. Southern Package Corp. v. State Tax Com., 195 Miss. 864, 15 So. 2d 436, 16 So. 2d 856, 1944 Miss. LEXIS 329 (Miss. 1944).

2. Gross receipts.

The meaning of “gross receipts” in the language of this section as regards gross receipts from business carried on in the state in relation to the total real estate, and tangible personal property, refers to receipts from that which is actually done or carried on in the state without regard to where the sales of the products are made or to whom they are made. Southern Package Corp. v. State Tax Com., 195 Miss. 864, 15 So. 2d 436, 16 So. 2d 856, 1944 Miss. LEXIS 329 (Miss. 1944).

Gross receipts from sales of products or goods produced or manufactured by a business carried on in the state are subject to the franchise tax, notwithstanding that the sales are made outside the state. Southern Package Corp. v. State Tax Com., 195 Miss. 864, 15 So. 2d 436, 16 So. 2d 856, 1944 Miss. LEXIS 329 (Miss. 1944).

3. Apportionment formula.

A multi-state corporation which employs the formula method of apportionment for calculating its state income tax liability must, for purposes of calculating franchise taxes, determine its total gross receipts from in-state business by applying to its total unitary receipts, wherever located and received, the ratio determined by such income tax formula, which determines the unitary gross receipts of the corporation to which non-unitary receipts are added; this method must be used even if the taxpayer claims that actual sales or receipts could be geographically identified and directly accounted for. Mississippi State Tax Comm'n v. Chevron U.S.A., 650 So. 2d 1353, 1995 Miss. LEXIS 40 (Miss. 1995).

The apportionment formula prescribed by this section results in a measurement of franchise tax reasonably related to the privileges granted; and is a valid exercise of the state’s taxing power. Mississippi State Tax Com. v. Tennessee Gas Transmission, 239 Miss. 191, 116 So. 2d 550, 1959 Miss. LEXIS 543 (Miss. 1959).

Being apportioned to the capital employed within the state by multi-state organizations, the tax is not discriminatory. Mississippi State Tax Com. v. Tennessee Gas Transmission, 239 Miss. 191, 116 So. 2d 550, 1959 Miss. LEXIS 543 (Miss. 1959).

§ 27-13-15. Repealed.

Repealed by Laws of 1984, ch. 447, § 6, eff from and after April 30, 1984.

[Codes, 1942, § 9320; Laws, 1934, ch. 121]

Editor’s Notes —

Former §27-13-15 pertained to capital of corporations subject to the regulation and supervision of the interstate commerce commission.

§ 27-13-17. Accrual, payment and reporting of tax [Repealed effective January 1, 2028].

  1. In general.The tax levied by this chapter is assessed for the annual accounting period regularly used by the taxpayer in keeping its books, with no proration for a portion of the year in the case of dissolution of domestic corporations or withdrawal from the state by foreign corporations or where a corporation otherwise ceases to become taxable under this chapter. The tax accrues on the first day of each accounting period, to be known as the accrual date, and annually thereafter, and is computed on the basis of the previous accounting period closing immediately prior to the accrual date, to be known as the measuring date.

    For all corporations having an accrual date on or after June 1, 1975, the tax is due and payable in full to the commissioner on or before the fifteenth day of the third month following the close of the annual accounting period. With its payment, the taxpayer shall deliver to the commissioner a full, accurate and complete report and statement signed by a duly authorized officer of the corporation, containing such information as the commissioner may require.

  2. Accounting periods.If permission is granted to change the corporate accounting period, as provided in subsection (4) of this section, the corporation shall file a return and make payment of the tax for the period from the end of the twelve-month period for which the tax had already accrued to the first closing of the new accounting period. The tax to be paid in this case shall be based on the preceding accounting period closing and shall be computed by multiplying the ratio that the number of months from the closing date under the prior accounting period to the closing of the new accounting period bears to twelve (12) times the tax as computed on the yearly basis. Subsequent returns will be filed on the basis of the new accounting period in accordance with the provisions of this chapter.
  3. Newly taxable corporations.When a corporation is incorporated, domesticated, commences business or qualifies to do business in this state, it shall, on or before the sixtieth day following the date of its charter of incorporation (as to domestic corporation), domestication, qualification or commencement of business in this state, make and deliver to the commissioner, in such form as he may prescribe, a full, accurate and complete statement signed by either its president, vice president or treasurer containing such facts and information as may be required by the commissioner in the administration of the tax levied by this chapter. After the first closing of the corporate books, the tax is payable as provided in subsection (1) of this section. No corporation, foreign or domestic, shall be permitted to do business in this state without paying the franchise tax levied by this chapter.
  4. Accounting period not to be changed.No accounting period, other than calendar year, will be recognized, unless before its close it was definitely established as an accounting period by the taxpayer and the books of such taxpayer were kept in accordance therewith. No accounting period shall be changed without the approval of the commissioner.
  5. Combined returns.A combined return of franchise tax, being Section 27-13-1 et seq.; income tax, being Section 27-7-1 et seq.; and the annual report of domestic and foreign corporations, being Section 79-4-16.22, is herein authorized, to be filed in accordance with rules or regulations promulgated by the commissioner. In the case of authorized extensions of time for filing returns, including the annual report of domestic or foreign corporations, the provisions of the Mississippi Income Tax Law of 1952, being Section 27-1-1 et seq., as amended, shall control with respect to extensions of time for the filing of a combined return.
  6. Final return.An organization which begins the accounting year for which the tax is due shall be liable for payment of the full tax, notwithstanding its dissolution or withdrawal prior to the end of said year or prior to the due date of the return.

HISTORY: Laws, 2013, ch. 419, § 3, eff from and after July 1, 2013.

§27-13-17. Codes, 1942, § 9315; Laws, 1934, ch. 121; Laws, 1956, ch. 412, § 1; Laws, 1966, ch. 635, § 1; Laws, 1975, ch. 467, § 5; Laws, 1982, ch. 489, § 11.

Editor’s Notes —

Laws of 2016, ch. 499, § 5, effective January 1, 2016, provides:

“SECTION 5. Sections 27-13-1, 27-13-3, 27-13-5, 27-13-7, 27-13-8, 27-13-9, 27-13-11, 27-13-13, 27-13-15, 27-13-17, 27-13-19, 27-13-21, 27-13-23, 27-13-25, 27-13-27, 27-13-29, 27-13-31, 27-13-33, 27-13-35, 27-13-37, 27-13-39, 27-13-41, 27-13-47, 27-13-49, 27-13-51, 27-13-53, 27-13-55, 27-13-57, 27-13-59, 27-13-61, 27-13-63, 27-13-65 and 27-13-67, Mississippi Code of 1972, which are the corporation franchise tax law, are repealed from and after January 1, 2028.”

Laws of 2016, ch. 499, § 6, effective January 1, 2016, provides:

“SECTION 6. This act shall be known and may be cited as the ‘Taxpayer Pay Raise Act of 2016.’ ”

Laws of 2016, ch. 499, § 7, effective January 1, 2016, provides:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax law or corporation franchise tax law before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws and corporation franchise tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The 2013 amendment substituted “Section 79-4-16.22” for “Section 79-3-249 et seq.” in the first sentence of (5).

Cross References —

Investment trust deemed a domestic corporation for purposes of the corporation franchise tax imposed by Sections27-13-1 through27-13-61, see §79-15-25.

Examination of and secrecy accorded combined tax returns, see §27-13-57.

Penalty for fraudulent returns, see §27-13-61.

JUDICIAL DECISIONS

1. In general.

Mississippi Department of Revenue properly assessed additional franchise tax against a corporation for failure to include a “deferred revenue” account because it reasonably interpreted the deferred income as money received but not yet earned; a prepayment for future services fit within the definition, and thus, the funds represented by the deferred revenue account, regardless of the label ascribed to it, were included in the franchise-tax base for the year those funds were received. Fishbelt Feeds, Inc. v. Miss. Dep't of Revenue, 158 So.3d 984, 2014 Miss. LEXIS 390 (Miss. 2014).

Payment of the franchise or excise tax upon corporations could not be coerced until an assessment of the property of the corporation, involving the two steps of listing and valuing the property, had been made. Craig v. Columbus & G. R. Co., 192 Miss. 461, 5 So. 2d 681, 1942 Miss. LEXIS 10 (Miss. 1942).

§ 27-13-19. Verification of return; surety of foreign corporation; return made by receiver, trustee in bankruptcy or assignee [Repealed effective January 1, 2028].

  1. Returns filed under the provisions of this chapter must be certified to by a written declaration that it is made under the penalties of perjury and must be signed by either the president, vice president or treasurer of the corporation.
  2. If any foreign corporation taxable under this chapter has no office or place of business in this state, such corporation shall file with the state tax commission a surety in an amount to be determined by the commission, not to exceed One Thousand Dollars ($1,000.00), payable to the State of Mississippi, to insure that a timely return shall be prepared, filed and tax paid by such corporation.
  3. In the case of a receiver, trustee in bankruptcy or assignees operating the property or business of a corporation, such receiver, trustee or assignee shall make returns for such corporation in the same manner and form as corporations are required to make returns; and any tax due on the basis of such returns shall be collected in the same manner as if collected from the corporation of whose business or property they have custody or control.

HISTORY: Laws, 1975, ch. 467, § 6, eff from and after May 2, 1975.

§27-13-19. Codes, 1942, § 9334; Laws, 1934, ch. 121; Laws, 1956, ch. 412, § 10.

Editor’s Notes —

Laws of 2016, ch. 499, § 5, effective January 1, 2016, provides:

“SECTION 5. Sections 27-13-1, 27-13-3, 27-13-5, 27-13-7, 27-13-8, 27-13-9, 27-13-11, 27-13-13, 27-13-15, 27-13-17, 27-13-19, 27-13-21, 27-13-23, 27-13-25, 27-13-27, 27-13-29, 27-13-31, 27-13-33, 27-13-35, 27-13-37, 27-13-39, 27-13-41, 27-13-47, 27-13-49, 27-13-51, 27-13-53, 27-13-55, 27-13-57, 27-13-59, 27-13-61, 27-13-63, 27-13-65 and 27-13-67, Mississippi Code of 1972, which are the corporation franchise tax law, are repealed from and after January 1, 2028.”

Laws of 2016, ch. 499, § 6, effective January 1, 2016, provides:

“SECTION 6. This act shall be known and may be cited as the ‘Taxpayer Pay Raise Act of 2016.’ ”

Laws of 2016, ch. 499, § 7, effective January 1, 2016, provides:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax law or corporation franchise tax law before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws and corporation franchise tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Cross References —

State Tax Commission as meaning Department of Revenue, see §27-13-1.

Officers empowered to administer oaths with respect to returns and reports, see §27-13-65.

Investment trust deemed a domestic corporation for purposes of the corporation franchise tax imposed by Sections27-13-1 through27-13-61, see §79-15-25.

§ 27-13-21. Extension of time to file return and pay tax [Repealed effective January 1, 2028].

The commissioner may grant a reasonable extension of time beyond the statutory due date within which to file the return when it is shown to the satisfaction of the commissioner that good cause for such extension exists. In all cases, a copy of the authorized extension of time to file shall be attached to the Mississippi return as authority for the extension for filing returns. For all such extensions granted, authorized or recognized, interest and penalty as provided by this chapter shall apply.

HISTORY: Laws, 1984, ch. 447, § 4, eff from and after passage (approved April 30, 1984).

§27-13-21. Codes, 1942, § 9322; Laws, 1934, ch. 121; Laws, 1971, ch. 513, § 1; Laws, 1979, ch. 427, § 1.

Editor’s Notes —

Laws of 2016, ch. 499, § 5, effective January 1, 2016, provides:

“SECTION 5. Sections 27-13-1, 27-13-3, 27-13-5, 27-13-7, 27-13-8, 27-13-9, 27-13-11, 27-13-13, 27-13-15, 27-13-17, 27-13-19, 27-13-21, 27-13-23, 27-13-25, 27-13-27, 27-13-29, 27-13-31, 27-13-33, 27-13-35, 27-13-37, 27-13-39, 27-13-41, 27-13-47, 27-13-49, 27-13-51, 27-13-53, 27-13-55, 27-13-57, 27-13-59, 27-13-61, 27-13-63, 27-13-65 and 27-13-67, Mississippi Code of 1972, which are the corporation franchise tax law, are repealed from and after January 1, 2028.”

Laws of 2016, ch. 499, § 6, effective January 1, 2016, provides:

“SECTION 6. This act shall be known and may be cited as the ‘Taxpayer Pay Raise Act of 2016.’ ”

Laws of 2016, ch. 499, § 7, effective January 1, 2016, provides:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax law or corporation franchise tax law before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws and corporation franchise tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Cross References —

Investment trust deemed a domestic corporation for purposes of the corporation franchise tax imposed by Sections27-13-1 through27-13-61, see §79-15-25.

§ 27-13-23. Delinquent taxes; failure to file return [Repealed effective January 1, 2028].

  1. If a return is timely filed by the taxpayer but the tax is not paid, the commissioner shall make his assessment of tax due by mail or by personal delivery of the assessment to the taxpayer, which assessment shall constitute notice and demand for payment. The taxpayer shall be given a period of sixty (60) days from the date the commissioner mailed or hand delivered the notice in which to pay the tax due, including penalty and interest as provided in this section, and if the sum is not paid within the sixty-day period, the commissioner shall proceed to collect it under the provisions of Sections 27-13-29 through 27-13-41 of this chapter; provided that within the sixty-day period the taxpayer may appeal to the Board of Review as provided by law.
  2. If no return is made by a taxpayer required by this chapter to make a return, the commissioner shall determine the taxpayer’s liability from the best information available, which determination shall be prima facie correct for the purpose of this chapter, and the commissioner shall forthwith make an assessment of the tax so determined to be due by mail or by personal delivery of the assessment to the taxpayer, which assessment shall constitute notice and demand for payment. The taxpayer shall be given a period of sixty (60) days from the date the commissioner mailed or hand delivered the notice in which to pay the tax due, including penalty and interest as provided in this section, and if the sum is not paid within the sixty-day period, the commissioner shall proceed to collect it under the provisions of Sections 27-13-29 through 27-13-41 of this chapter; provided that within the sixty-day period the taxpayer may appeal to the Board of Review as provided by law.
    1. Except as otherwise provided in this subsection, interest at the rate of one percent (1%) per month on the total amount of the deficiency or delinquency of the tax from the due date of the return may be added or assessed in addition to the tax due as provided in subsections (1) and (2) of this section.
    2. For taxes assessed by the commissioner on or after January 1, 2015, the rate of any interest assessed under this section shall be:
      1. Nine-tenths of one percent (9/10 of 1%) per month for such taxes assessed on or after January 1, 2015, and before January 1, 2016;
      2. Eight-tenths of one percent (8/10 of 1%) per month for such taxes assessed on or after January 1, 2016, and before January 1, 2017;
      3. Seven-tenths of one percent (7/10 of 1%) per month for such taxes assessed on or after January 1, 2017, and before January 1, 2018;
      4. Six-tenths of one percent (6/10 of 1%) per month for such taxes assessed on or after January 1, 2018, and before January 1, 2019; and
      5. One-half of one percent (1/2 of 1%) per month for such taxes assessed on or after January 1, 2019.
  3. In case of failure to file a return as required by this chapter, unless it can be shown that the failure is due to reasonable cause and not due to willful neglect, there may be added to the amount required to be shown as tax on the return a penalty of five percent (5%) of the total amount of the deficiency or delinquency of the tax if the failure is for not more than one (1) month, with an additional five percent (5%) for each additional month or fraction thereof during which the failure continues, not to exceed twenty-five percent (25%) in the aggregate.
  4. In case of failure to pay the amount shown as tax on any return specified in subsections (1) and (2) of this section on or before the date prescribed for payment of the tax, determined with regard to any extension of time for payment, unless it is shown that the failure is due to reasonable cause and not due to willful neglect, there may be added to the amount shown as tax on the return one-half of one percent (1/2 of 1%) of the total amount of the deficiency or delinquency of the tax if the failure is for not more than one (1) month, with an additional one-half of one percent (1/2 of 1%) for each additional month or fraction thereof during which the failure continues, not to exceed twenty-five percent (25%) in the aggregate.

HISTORY: Laws, 2014, ch. 476, § 9, eff from and after January 1, 2015.

§27-13-23. Codes, 1942, § 9325; Laws, 1934, ch. 121; Laws, 1956, ch. 412, § 5, eff May 1, 1956; Laws, 1971, ch. 513, § 2; Laws, 1979, ch. 427, § 2; Laws, 1991, ch. 524, § 13; Laws, 1992, ch. 407, § 3; Laws, 2005, ch. 499, § 19; Laws, 2009, ch. 492, § 53.

Editor’s Notes —

Laws of 2009, ch. 492, § 146 provides:

“SECTION 146. Section 145 of this act shall take effect and be in force from and after July 1, 2009, and the remainder of this act shall take effect and be in force from and after July 1, 2010.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Laws of 2014, ch. 476, § 18, effective January 1, 2015, provides:

“SECTION 18. Except for the reductions in the rate of interest as set out in Sections 4, 5, 6, 7, 8, 9, 10 and 14 which also contain the effective date of such rate of interest changes, nothing in Sections 1 through 14 of this act shall affect or defeat any refund claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the laws of this state before the date on which this act becomes effective, whether such refund claims, assessments, appeals, suits or actions have been begun or filed before the date on which this act becomes effective or are begun or filed thereafter; and the statutes contained in these sections as in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of any refund claim, assessment, appeal, suit, right or cause of action for taxes paid, due or accrued under the laws of this state before the date on which this act goes into effect, for the collection and enrollment of liens for any taxes due or accrued before the date on which this act goes into effect and for the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws prior to the date on which this act becomes effective.”

Sections 1 through 14 of Chapter 476, Laws of 2014, amended the following sections: Sections 27-7-23, 27-7-24, 27-7-37, 27-7-51, 27-7-53, 27-7-315, 27-7-327, 27-7-345, 27-13-23, 27-13-25, 27-65-31, 27-65-35, 27-65-37 and 27-65-39. For a complete listing of Code sections affected by Chapter 476, Laws of 2014, see Table B, Allocation of Acts, in the Statutory Tables Volume.

Laws of 2016, ch. 499, § 5, effective January 1, 2016, provides:

“SECTION 5. Sections 27-13-1, 27-13-3, 27-13-5, 27-13-7, 27-13-8, 27-13-9, 27-13-11, 27-13-13, 27-13-15, 27-13-17, 27-13-19, 27-13-21, 27-13-23, 27-13-25, 27-13-27, 27-13-29, 27-13-31, 27-13-33, 27-13-35, 27-13-37, 27-13-39, 27-13-41, 27-13-47, 27-13-49, 27-13-51, 27-13-53, 27-13-55, 27-13-57, 27-13-59, 27-13-61, 27-13-63, 27-13-65 and 27-13-67, Mississippi Code of 1972, which are the corporation franchise tax law, are repealed from and after January 1, 2028.”

Laws of 2016, ch. 499, § 6, effective January 1, 2016, provides:

“SECTION 6. This act shall be known and may be cited as the ‘Taxpayer Pay Raise Act of 2016.’ ”

Laws of 2016, ch. 499, § 7, effective January 1, 2016, provides:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax law or corporation franchise tax law before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws and corporation franchise tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The 2005 amendment, in the second sentences of (1) and (2), substituted “as provided in this section, and if the sum” for “as hereinafter provided, and if said sum,” substituted “appeal to the board of review as provided by law” for “appeal as set out in Sections 27-13-43 and 27-13-45”; and made minor stylistic changes throughout.

The 2009 amendment, effective July 1, 2010, substituted “sixty (60) days” for “thirty (30) days” and “sixty-day” for “thirty-day” throughout (1) and (2).

The 2014 amendment (ch. 476), effective January 1, 2015, added (3)(b); in (1) and (2), substituted “the commissioner mailed or hand delivered” for “of”; in (3)(a), inserted “(a) Except as otherwise provided in this subsection” and “on the total amount of the deficiency or delinquency of the tax” and substituted “may” for “shall”; and in (4) and (5), substituted “may” for “shall” and “total amount of the deficiency or delinquency” for “amount.”

Cross References —

Investment trust deemed a domestic corporation for purposes of the corporation franchise tax imposed by Sections27-13-1 through27-13-61, see §79-15-25.

Penalty for fraudulent reports, see §27-13-61.

§ 27-13-25. Additional taxes or refunds [Repealed effective January 1, 2028].

  1. If, upon examination of a return made under the provisions of this chapter, it appears that the correct amount of tax is greater or less than that shown in the return, the tax shall be recomputed. Any overpayment of tax so determined shall be credited or refunded to the taxpayer. If the correct amount of tax is greater than that shown in the return of the taxpayer, the commissioner shall make his assessment of additional tax due by mail or by personal delivery of the assessment to the taxpayer, which assessment shall constitute notice and demand for payment. The taxpayer shall be given a period of sixty (60) days from the date the commissioner mailed or hand delivered the notice in which to pay the additional tax due, including penalty and interest as provided in this section, and if the sum is not paid within the sixty-day period, the commissioner shall proceed to collect it under the provisions of Sections 27-13-29 through 27-13-41, provided that within the sixty-day period the taxpayer may appeal to the Board of Review as provided by law.
  2. In the case of an overpayment of tax, interest shall be computed under the provisions of Section 27-7-315. In the case of an underpayment of tax, interest at the rate of one percent (1%) per month, except as otherwise provided in this subsection, from the due date of the return may be added or assessed in addition to the additional tax due as provided in subsection (1) of this section. For taxes assessed by the commissioner on or after January 1, 2015, the rate of any interest assessed under this section shall be:
    1. Nine-tenths of one percent (9/10 of 1%) per month for such taxes assessed on or after January 1, 2015, and before January 1, 2016;
    2. Eight-tenths of one percent (8/10 of 1%) per month for such taxes assessed on or after January 1, 2016, and before January 1, 2017;
    3. Seven-tenths of one percent (7/10 of 1%) per month for such taxes assessed on or after January 1, 2017, and before January 1, 2018;
    4. Six-tenths of one percent (6/10 of 1%) per month for such taxes assessed on or after January 1, 2018, and before January 1, 2019; and
    5. One-half of one percent (1/2 of 1%) per month for such taxes assessed on or after January 1, 2019.
  3. In case of failure to pay any additional taxes as assessed under this section, unless it is shown that the failure is due to reasonable cause and not due to willful neglect, there may be added to the additional amount assessed a penalty of one-half of one percent (1/2 of 1%) of the amount of the additional tax if the failure is for not more than one (1) month, with an additional one-half of one percent (1/2 of 1%) for each additional month or fraction thereof during which the failure continues, not to exceed twenty-five percent (25%) in the aggregate.

HISTORY: Laws, 2014, ch. 476, § 10, eff from and after January 1, 2015.

§27-13-25. Codes, 1942, § 9326; Laws, 1934, ch. 121; Laws, 1940, ch. 115; Laws, 1956, ch. 412, § 5; Laws, 1966, ch. 636, § 1; Laws, 1971, ch. 513, § 3; Laws, 1979, ch. 427, § 3; Laws, 1986, ch. 393, § 8; Laws, 1991, ch. 524, § 14; Laws, 2005, ch. 499, § 20; Laws, 2009, ch. 324, § 1; Laws, 2009, ch. 492, § 54.

Joint Legislative Committee Note —

Section 1 of ch. 324, Laws of 2009, effective from and after its passage (approved March 10, 2009), amended this section. Section 54 of ch. 492, Laws of 2009, effective July 1, 2010 (approved April 6, 2009), also amended this section. As set out above, this section reflects the language of Section 54 of ch. 492, Laws of 2009, pursuant to Section 1-3-79 which provides that whenever the same section of law is amended by different bills during the same legislative session, the amendment with the latest effective date shall supersede all other amendments to the same section taking effect on an earlier date.

Editor’s Notes —

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Laws of 2014, ch. 476, § 18, effective January 1, 2015, provides:

“SECTION 18. Except for the reductions in the rate of interest as set out in Sections 4, 5, 6, 7, 8, 9, 10 and 14 which also contain the effective date of such rate of interest changes, nothing in Sections 1 through 14 of this act shall affect or defeat any refund claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the laws of this state before the date on which this act becomes effective, whether such refund claims, assessments, appeals, suits or actions have been begun or filed before the date on which this act becomes effective or are begun or filed thereafter; and the statutes contained in these sections as in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of any refund claim, assessment, appeal, suit, right or cause of action for taxes paid, due or accrued under the laws of this state before the date on which this act goes into effect, for the collection and enrollment of liens for any taxes due or accrued before the date on which this act goes into effect and for the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws prior to the date on which this act becomes effective.”

Sections 1 through 14 of Chapter 476, Laws of 2014, amended the following sections: Sections 27-7-23, 27-7-24, 27-7-37, 27-7-51, 27-7-53, 27-7-315, 27-7-327, 27-7-345, 27-13-23, 27-13-25, 27-65-31, 27-65-35, 27-65-37 and 27-65-39. For a complete listing of Code sections affected by Chapter 476, Laws of 2014, see Table B, Allocation of Acts, in the Statutory Tables Volume.

Laws of 2016, ch. 499, § 5, effective January 1, 2016, provides:

“SECTION 5. Sections 27-13-1, 27-13-3, 27-13-5, 27-13-7, 27-13-8, 27-13-9, 27-13-11, 27-13-13, 27-13-15, 27-13-17, 27-13-19, 27-13-21, 27-13-23, 27-13-25, 27-13-27, 27-13-29, 27-13-31, 27-13-33, 27-13-35, 27-13-37, 27-13-39, 27-13-41, 27-13-47, 27-13-49, 27-13-51, 27-13-53, 27-13-55, 27-13-57, 27-13-59, 27-13-61, 27-13-63, 27-13-65 and 27-13-67, Mississippi Code of 1972, which are the corporation franchise tax law, are repealed from and after January 1, 2028.”

Laws of 2016, ch. 499, § 6, effective January 1, 2016, provides:

“SECTION 6. This act shall be known and may be cited as the ‘Taxpayer Pay Raise Act of 2016.’ ”

Laws of 2016, ch. 499, § 7, effective January 1, 2016, provides:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax law or corporation franchise tax law before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws and corporation franchise tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The 2005 amendment, in the last sentence of (1), substituted “as provided in this section, and if the sum” for “as hereinafter provided, and if said sum,” and substituted “may appeal to the board of review as provided by law” for “may appeal as set out in Sections 27-13-43 and 27-13-45”; added “of this section” at the end of (2); and made minor stylistic changes throughout.

The first 2009 amendment (ch. 324), in (1), deleted “certified” preceding “mail or by personal delivery” in the third sentence, and substituted “from the date of the notice” for “after receipt of notice” in the fourth sentence.

The second 2009 amendment (ch. 492), effective July 1, 2010, in (1), deleted “certified” preceding “mail or by personal delivery” in the first sentence, substituted “sixty (60)” for “thirty (30)” preceding “days” and inserted “from the date of the” thereafter and substituted “sixty-day” for “thirty-day” twice in the second sentence.

The 2014 amendment (ch. 476), effective January 1, 2015, substituted “the commissioner mailed or hand delivered” for “of” in the fourth sentence of (1); in (2), in the introductory paragraph, inserted “except as otherwise provided in this subsection” and substituted “may be added” for “shall be added” in the second sentence and added the last sentence, and added (a) through (e); and in the first sentence in (3), substituted “may be added” for “shall be added.”

Cross References —

Tax refunds, see §27-13-47.

Penalty for fraudulent reports, see §27-13-61.

Investment trust deemed a domestic corporation for purposes of the corporation for purposes of the corporation franchise tax imposed by Sections27-13-1 through27-13-61, see §79-15-25.

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

RESEARCH REFERENCES

Am. Jur.

22 Am. Jur. Pl and Pr Forms (Rev), State and Local Taxation, Form 383.

JUDICIAL DECISIONS

1. Penalties.

Chancery court did not commit manifest error by ruling that a taxpayer failed to prove it was entitled to reversal of the Mississippi State Tax Commission’s imposition of penalties because it could reverse only if the taxpayer proved that the imposition of penalties was unsupported by substantial evidence presented to the Commission, arbitrary and capricious, beyond the power of the Commission, or in violation of the taxpayer’s statutory or constitutional rights, which the taxpayer failed to do. Equifax, Inc. v. Miss. Dep't of Revenue, 125 So.3d 36, 2013 Miss. LEXIS 346 (Miss. 2013), cert. denied, 573 U.S. 946, 134 S. Ct. 2872, 189 L. Ed. 2d 833, 2014 U.S. LEXIS 4578 (U.S. 2014).

§ 27-13-27. Request for administrative dissolution of corporation or organization or for revocation of certificate of authority; setting aside of administrative dissolution or revocation of certificate of authority [Repealed effective January 1, 2028].

  1. If any corporation or organization taxable under this chapter after receiving due process under the provisions of this chapter, shall fail or refuse to pay the tax demanded and determined by the commissioner, together with all penalties and interest shown to be due, or if such corporation or organization shall fail to file a protest against such assessment, or appeal therefrom, then the commissioner, in addition to the other authority conferred upon him in this chapter, may request the administrative dissolution of such corporation or organization pursuant to Sections 79-4-14.20 through 79-4-14.23, or the revocation of the certificate of authority of such corporation or organization pursuant to Section 79-4-15.30 through 79-4-15.33, as the case may be. Whereupon, the commissioner shall notify the Secretary of State of such request for administrative dissolution or revocation of certificate of authority.
  2. Any officer, agent, or employee of any organization subject to the provisions of this chapter, who shall exercise, attempt to exercise or cause to be exercised, any of the rights, privileges, powers or franchises of any such organization after such administrative dissolution or revocation of certificate of authority shall be deemed to have acted in violation of the provisions of this chapter, and as a penalty therefor, shall be fined a sum not less than One Hundred Dollars ($100.00) and not more than One Thousand Dollars ($1,000.00) to be collected by the Attorney General of the State of Mississippi upon recommendation of the commissioner, by appropriate action in any court of competent jurisdiction and each such act shall be deemed a separate violation of the provisions of this chapter, and the amount of the penalty shall be stated in the action brought by the Attorney General of the State of Mississippi. The penalty herein provided shall be against the person violating the provisions of this chapter and be proceeded against in personam and shall be in addition to the tax, interest, penalty and increase assessed against the organization, nor shall its collection or settlement in any way relieve the organization as such from its liabilities. Provided, however, that the commissioner, for good cause shown in writing, and satisfactory explanation of the delinquency or violation, may recommend the compromise or cessation of the action against the offending officer, agent or employee and the Attorney General of the State of Mississippi shall be governed by the recommendation of the commissioner.
  3. If any organization thus administratively dissolved or for which a certificate of authority has been revoked shall appear, either by its principal officer or officers, or its attorney, within twelve (12) months from the date of such administrative dissolution or revocation of certificate of authority, and make satisfactory explanation of the cause of the default; and pay all taxes due, together with all interest, penalties and increases finally determined by the commissioner to be due, then it shall be the duty of the commissioner to immediately notify the Secretary of State.
  4. Upon the setting aside of such administrative dissolution or revocation of certificate of authority, said organization shall be restored to all rights of which it was deprived by such administrative dissolution or revocation of certificate of authority, and authorized to resume all activities as though said administrative dissolution or revocation of certificate of authority had not been imposed.
  5. If, however, the administrative dissolution or revocation of certificate of authority has not been set aside within a period of twelve (12) months from the date of the original imposition thereof, all rights to have such administrative dissolution or revocation of certificate of authority set aside shall cease; and after the expiration of said twelve-month period, said organization, insofar as being a going concern, with rights to exercise powers originally granted are concerned, shall be considered as nonexistent; and the disposition of assets, and winding up of the affairs of the organization may be accomplished in such manner as may be provided by law.

HISTORY: Laws, 2002, ch. 440, § 1, eff from and after passage (approved Mar. 20, 2002.).

§27-13-27. Codes, 1942, § 9322; Laws, 1934, ch. 121; Laws, 1971, ch. 513, § 1.

Editor’s Notes —

Laws of 2016, ch. 499, § 5, effective January 1, 2016, provides:

“SECTION 5. Sections 27-13-1, 27-13-3, 27-13-5, 27-13-7, 27-13-8, 27-13-9, 27-13-11, 27-13-13, 27-13-15, 27-13-17, 27-13-19, 27-13-21, 27-13-23, 27-13-25, 27-13-27, 27-13-29, 27-13-31, 27-13-33, 27-13-35, 27-13-37, 27-13-39, 27-13-41, 27-13-47, 27-13-49, 27-13-51, 27-13-53, 27-13-55, 27-13-57, 27-13-59, 27-13-61, 27-13-63, 27-13-65 and 27-13-67, Mississippi Code of 1972, which are the corporation franchise tax law, are repealed from and after January 1, 2028.”

Laws of 2016, ch. 499, § 6, effective January 1, 2016, provides:

“SECTION 6. This act shall be known and may be cited as the ‘Taxpayer Pay Raise Act of 2016.’ ”

Laws of 2016, ch. 499, § 7, effective January 1, 2016, provides:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax law or corporation franchise tax law before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws and corporation franchise tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Cross References —

Investment trust deemed a domestic corporation for purposes of the corporation franchise tax imposed by Sections27-13-1 through27-13-61, see §79-15-25.

RESEARCH REFERENCES

ALR.

Application of statute denying access to courts or invalidating contracts where corporation fails to comply with regulatory statute as affected by compliance after commencement of action. 23 A.L.R.5th 744.

Am. Jur.

19 Am. Jur. 2d, Corporations §§ 2401, 2415, 2423.

4 Am. Jur. Proof of Facts, Doing Business, Proof No. 1 (doing business).

Law Reviews.

1987 Mississippi Supreme Court Review, Ultra vires and suspended corporations. 57 Miss. L. J. 492, August, 1987.

JUDICIAL DECISIONS

1. In general.

Corporation has power to sue in corporate name only insofar as state grants that power, and when corporation is suspended it loses all rights acquired by form of organization. Where suspension had been set aside by time amended complaint was filed, and company was thus authorized to resume all activities as though suspension had not been imposed, claim that it lacked power to file suit was not applicable. Bryant Constr. Co. v. Cook Constr. Co., 518 So. 2d 625, 1987 Miss. LEXIS 2934 (Miss. 1987).

When corporation fails to pay its franchise tax, then chairman of state tax commission may suspend corporation’s right to perform any rights acquired by virtue of its status as corporation. Unless and until suspended corporation is dissolved by affirmative act of state, corporation is functionally unable to operate, though it does not cease to exist. Actual effect of suspension is that corporation is deprived of its state-granted power and capacity to function; therefore, any action taken by suspended corporation during time of suspension is beyond powers of corporation, i.e., ultra vires. Bryant Constr. Co. v. Cook Constr. Co., 518 So. 2d 625, 1987 Miss. LEXIS 2934 (Miss. 1987).

Corporation was without capacity to bring suit in May 31, 1984, where its rights and powers to function as corporation had been suspended on October 4, 1983 pursuant to §27-13-27, notwithstanding corporation’s contention that state’s lifting of suspension pursuant to §27-13-27(3) in July 1984 served to validate actions it took while its powers were suspended. PLM v. E. Randle Co., 797 F.2d 204, 1986 U.S. App. LEXIS 28131 (5th Cir. Miss. 1986).

The provisions of this section are permissive and require additional affirmative action to accomplish dissolution of a corporation, which accords with the actual practice in the state. Chevron Oil Co. v. Clark, 432 F.2d 280, 1970 U.S. App. LEXIS 7176 (5th Cir. Miss. 1970).

Provision that corporation is dissolved as a matter of law if the suspension is not satisfied within a period of 12 months from the date of the original imposition thereof is permissive, requiring additional affirmative action to accomplish dissolution of a corporation, rather than self-executing or mandatory. Chevron Oil Co. v. Clark, 432 F.2d 280, 1970 U.S. App. LEXIS 7176 (5th Cir. Miss. 1970).

The long-standing interpretation given the statute in practice has been that while suspended corporations had no right to be reinstated after one year’s suspension, the state nevertheless in its grace may reinstate them upon proper application and payment of back taxes and penalties, thus making the statute not self-executing but requiring further action to effect the dissolution of a corporation. Chevron Oil Co. v. Clark, 432 F.2d 280, 1970 U.S. App. LEXIS 7176 (5th Cir. Miss. 1970).

After lapse of the prescribed period for reinstatement provided in this section a corporation may not validly consummate any transaction, including a conveyance of property rights. Chevron Oil Co. v. Clark, 291 F. Supp. 552, 1968 U.S. Dist. LEXIS 12565 (S.D. Miss. 1968), aff'd in part and rev'd in part, 432 F.2d 280, 1970 U.S. App. LEXIS 7176 (5th Cir. Miss. 1970).

§ 27-13-29. Enrolling a judgment [Repealed effective January 1, 2028].

If any taxpayer, liable for the payment of franchise taxes, penalties or interest, fails or refuses to pay them after receiving the notice and demands as provided in Section 27-13-23 or 27-13-25, and if such taxpayer has not filed a timely appeal to the board of review as provided by law, the commissioner may file a notice of tax lien for the franchise taxes, penalties, and interest with the circuit clerk of the county in which the taxpayer resides or owns property, which, shall be enrolled on the judgment roll. Immediately upon receipt of the notice of tax lien for franchise taxes, penalties and interest, the circuit clerk shall enter upon the judgment roll, in the appropriate columns, the name of the taxpayer as judgment debtor, the name of the commissioner or Department of Revenue as judgment creditor, the amount of the taxes, penalties and interest, and the date and time of enrollment. The judgment shall be valid as against mortgagees, pledgees, entrusters, purchasers, judgment creditors, and other persons from the time of filing with the clerk. The amount of the judgment shall be a debt due the State of Mississippi and remain a lien upon all property and rights to property belonging to the taxpayer, both real and personal, including choses in action, with the same force and like effect as any enrolled judgment of a court of record, and shall continue until satisfied. Such judgment shall serve as authority for the issuance of writs of execution, writs of attachments, writs of garnishment or other remedial writs. The commissioner may issue warrants for collection of franchise taxes from such judgments in lieu of the issuance of any remedial writ by the circuit clerk.

Upon failure to pay the taxes imposed under this chapter by any taxpayer who has executed any bond, the commissioner shall give notice of the failure to the sureties of such bond and demand payment of the tax, penalties and interest within ten (10) days. If the sureties of the taxpayer’s bond shall fail or refuse to pay the penal sum demanded within the ten (10) days allowed, the commissioner may file a notice of tax lien with the circuit clerk of the county in which the sureties reside or own property, which shall be enrolled upon the judgment roll, and the commissioner may proceed to collect from the sureties as provided in this section for collecting from any judgment debtor.

The commissioner is hereby authorized to pay the clerk’s fee for enrolling certificates of indebtedness and any court costs that may be adjudged against the department or commissioner out of funds appropriated by the Legislature to defray expenses of the Department of Revenue.

HISTORY: Laws, 2014, ch. 412, § 14, eff from and after Jan. 1, 2015.

§27-13-29. Codes, 1942, § 9329; Laws, 1934, ch. 121; Laws, 1956, ch. 412, § 7; Laws, 1971, ch. 513, § 6; Laws, 2005, ch. 499, § 21.

Editor’s Notes —

Laws of 2016, ch. 499, § 5, effective January 1, 2016, provides:

“SECTION 5. Sections 27-13-1, 27-13-3, 27-13-5, 27-13-7, 27-13-8, 27-13-9, 27-13-11, 27-13-13, 27-13-15, 27-13-17, 27-13-19, 27-13-21, 27-13-23, 27-13-25, 27-13-27, 27-13-29, 27-13-31, 27-13-33, 27-13-35, 27-13-37, 27-13-39, 27-13-41, 27-13-47, 27-13-49, 27-13-51, 27-13-53, 27-13-55, 27-13-57, 27-13-59, 27-13-61, 27-13-63, 27-13-65 and 27-13-67, Mississippi Code of 1972, which are the corporation franchise tax law, are repealed from and after January 1, 2028.”

Laws of 2016, ch. 499, § 6, effective January 1, 2016, provides:

“SECTION 6. This act shall be known and may be cited as the ‘Taxpayer Pay Raise Act of 2016.’ ”

Laws of 2016, ch. 499, § 7, effective January 1, 2016, provides:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax law or corporation franchise tax law before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws and corporation franchise tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The 2005 amendment rewrote the first sentence in the first paragraph; inserted “in this section” preceding “for collecting from any judgment debtor” in the second paragraph; and made minor stylistic changes.

The 2014 amendment (ch. 412), effective January 1, 2015, substituted “may file a notice” for “shall file a notice” in the first sentence in the first paragraph and in the second sentence in the second paragraph; substituted “Department of Revenue” for “State Tax Commission” in the first and last paragraphs; and substituted “department” for “commission” in the last paragraph.

Cross References —

Remedial writs, generally, see §9-1-19.

Enrollment of judgments, generally, see §11-7-189.

Attachments at law against debtors, see §11-33-1 et seq.

Garnishment, see §11-35-1 et seq.

Executions, generally, see §13-3-111 et seq.

State tax Commission as meaning Department of Revenue, see §27-13-1.

Investment trust deemed a domestic corporation for purposes of the corporation franchise tax imposed by Sections27-13-1 through27-13-61, see §79-15-25.

§ 27-13-31. Warrant for collection of tax [Repealed effective January 1, 2028].

The commissioner may issue a warrant under official seal directed to the sheriff of any county of the state, or to a special agent of the commission, commanding him to immediately seize and sell the real and personal property of the person owning the same found within the county in which the judgment is enrolled for the payment of the amount of tax, penalties, and interest, if any, as set forth in the warrant, and the cost of executing the warrant.

HISTORY: Codes, 1942, § 9329; Laws, 1934, ch. 121; Laws, 1956, ch. 412, § 7; Laws, 1971, ch. 513, § 6; Laws, 1976, ch. 380, § 4, eff from and after passage (approved April 26, 1976).

Editor’s Notes —

Laws of 2016, ch. 499, § 5, effective January 1, 2016, provides:

“SECTION 5. Sections 27-13-1, 27-13-3, 27-13-5, 27-13-7, 27-13-8, 27-13-9, 27-13-11, 27-13-13, 27-13-15, 27-13-17, 27-13-19, 27-13-21, 27-13-23, 27-13-25, 27-13-27, 27-13-29, 27-13-31, 27-13-33, 27-13-35, 27-13-37, 27-13-39, 27-13-41, 27-13-47, 27-13-49, 27-13-51, 27-13-53, 27-13-55, 27-13-57, 27-13-59, 27-13-61, 27-13-63, 27-13-65 and 27-13-67, Mississippi Code of 1972, which are the corporation franchise tax law, are repealed from and after January 1, 2028.”

Laws of 2016, ch. 499, § 6, effective January 1, 2016, provides:

“SECTION 6. This act shall be known and may be cited as the ‘Taxpayer Pay Raise Act of 2016.’ ”

Laws of 2016, ch. 499, § 7, effective January 1, 2016, provides:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax law or corporation franchise tax law before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws and corporation franchise tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Cross References —

Sheriff’s execution and return of process, see §19-25-37.

Investment trust deemed a domestic corporation for purposes of the corporation franchise tax imposed by Sections27-13-1 through27-13-61, see §79-15-25.

§ 27-13-33. Jeopardy assessment and warrant [Repealed effective January 1, 2028].

If the commissioner has cause to believe and believes that the collection of taxes due by any taxpayer will be jeopardized by delay, he may assess such taxes immediately together with damages and interest, and may immediately file with the circuit clerk a notice of tax lien for franchise taxes, penalties, and interest and issue a jeopardy warrant under official seal directed to the sheriff of any county of this state or to a special agent of the tax commission.

The circuit clerk shall proceed as provided in Section 27-13-29, upon receiving a copy of the notice of tax lien from the commissioner. Any tax determined to be due under a jeopardy assessment, shall be a debt due the state and, when thus enrolled upon the judgment roll of the county, shall be the equivalent of any enrolled judgment of the court of record and shall constitute a lien on all the property and rights to property of the judgment debtor.

The sheriff, or the special agent, as the case may be, upon receipt of the jeopardy warrant, shall immediately proceed in accordance with Section 27-13-35. However, where property has been seized under authority of a jeopardy warrant, the taxpayer may file a petition for a hearing and revision of the assessment with the commissioner at any time prior to the date of the sale by the enforcement officer, provided such taxpayer executes a supersedeas surety bond with a surety company, authorized to do and doing business in this state, for double the amount of the assessment. Such bond shall be conditioned that any taxes, penalties, interest, and costs adjudged to be due after the hearing will be paid promptly upon order of the tax commission.

HISTORY: Laws, 1976, ch. 380, § 5, eff from and after passage (approved April 26, 1976).

§27-13-33. Codes, 1942, § 9329; Laws, 1934, ch. 121; Laws, 1956, ch. 412, § 7; Laws, 1971, ch. 513, § 6.

Editor’s Notes —

Laws of 2016, ch. 499, § 5, effective January 1, 2016, provides:

“SECTION 5. Sections 27-13-1, 27-13-3, 27-13-5, 27-13-7, 27-13-8, 27-13-9, 27-13-11, 27-13-13, 27-13-15, 27-13-17, 27-13-19, 27-13-21, 27-13-23, 27-13-25, 27-13-27, 27-13-29, 27-13-31, 27-13-33, 27-13-35, 27-13-37, 27-13-39, 27-13-41, 27-13-47, 27-13-49, 27-13-51, 27-13-53, 27-13-55, 27-13-57, 27-13-59, 27-13-61, 27-13-63, 27-13-65 and 27-13-67, Mississippi Code of 1972, which are the corporation franchise tax law, are repealed from and after January 1, 2028.”

Laws of 2016, ch. 499, § 6, effective January 1, 2016, provides:

“SECTION 6. This act shall be known and may be cited as the ‘Taxpayer Pay Raise Act of 2016.’ ”

Laws of 2016, ch. 499, § 7, effective January 1, 2016, provides:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax law or corporation franchise tax law before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws and corporation franchise tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Cross References —

Tax Commission as meaning Department of Revenue, see §27-13-1.

Sheriff’s execution and return of process, see §19-25-37.

Investment trust deemed a domestic corporation for purposes of the corporation franchise tax imposed by Sections27-13-1 through27-13-61, see §79-15-25.

§ 27-13-35. Execution by sheriff or special agent; fees; disposition of property [Repealed effective January 1, 2028].

The sheriff, or special agent of the Tax Commission, upon receipt of a warrant or a jeopardy warrant shall immediately seize any property of the taxpayer named in the warrant, in all respects, with like effect, and in the manner prescribed by law with respect to executions of judgments, and he shall execute such warrant and return it to the commissioner, and pay to him the money collected by virtue thereof by the date specified therein, but not to exceed sixty (60) days.

The sheriff or special agent shall be entitled to the fees for his services in the same amount, and to be collected in like manner, as provided by Sections 25-7-19 and 25-7-21, Mississippi Code of 1972, for like services under a writ of execution. Provided, however, that the minimum total of all such fees shall be ten dollars ($10.00). All such fees collected by a special agent of the tax commission shall be paid to the tax commission and deposited in a fund to be expended by the chairman to help defray the cost of carrying out the provisions of the chapter. Provided, further, that when a warrant issued to the sheriff shall be withdrawn by the commissioner prior to its expiration date, the commissioner is authorized to pay to the sheriff the fees allowed by law for services actually performed and costs actually incurred, out of money collected as fees from the taxpayer, or from funds appropriated for the operation of the tax commission.

Real property shall be disposed of according to Section 13-3-163, Mississippi Code of 1972, and personal property shall be disposed of according to Section 13-3-165, Mississippi Code of 1972. However, perishable personal property may be disposed of as provided by Section 13-3-167, Mississippi Code of 1972.

HISTORY: Laws, 1976, ch. 380, § 6, eff from and after passage (approved April 26, 1976).

§27-13-35. Codes, 1942, § 9329; Laws, 1934, ch. 121; Laws, 1956, ch. 412, § 7; Laws, 1971, ch. 513, § 6.

Editor’s Notes —

Laws of 2016, ch. 499, § 5, effective January 1, 2016, provides:

“SECTION 5. Sections 27-13-1, 27-13-3, 27-13-5, 27-13-7, 27-13-8, 27-13-9, 27-13-11, 27-13-13, 27-13-15, 27-13-17, 27-13-19, 27-13-21, 27-13-23, 27-13-25, 27-13-27, 27-13-29, 27-13-31, 27-13-33, 27-13-35, 27-13-37, 27-13-39, 27-13-41, 27-13-47, 27-13-49, 27-13-51, 27-13-53, 27-13-55, 27-13-57, 27-13-59, 27-13-61, 27-13-63, 27-13-65 and 27-13-67, Mississippi Code of 1972, which are the corporation franchise tax law, are repealed from and after January 1, 2028.”

Laws of 2016, ch. 499, § 6, effective January 1, 2016, provides:

“SECTION 6. This act shall be known and may be cited as the ‘Taxpayer Pay Raise Act of 2016.’ ”

Laws of 2016, ch. 499, § 7, effective January 1, 2016, provides:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax law or corporation franchise tax law before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws and corporation franchise tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Cross References —

Executions, generally, see §13-3-111 et seq.

Sheriff’s execution and return of process, see §19-25-37.

Sheriff’s liability for failure to make return, execute process, or pay over collection, see §§19-25-41,19-25-45.

Tax Commission as meaning Department of Revenue, see §27-13-1.

Appointment, powers, and credentials of special agents of the tax commission, see §27-13-65.

Investment trust deemed a domestic corporation for purposes of the corporation franchise tax imposed by Sections27-13-1 through27-13-61, see §79-15-25.

§ 27-13-37. Commissioner may bid at sales [Repealed effective January 1, 2028].

When any property is offered for sale under authority of a warrant or writ of execution for the collection of franchise taxes, penalties, or interest, and no bid is submitted equal to the reasonable value of the property, the commissioner or his agent may bid therefor on behalf of the State of Mississippi an amount not to exceed the amount of the warrant and costs, and, if declared the successful bidder for the particular piece of property, such title as may be conveyed shall pass to the state, and the state’s interest in the property may then be sold at public or private sale to the best interest of the state; provided, however, that the taxpayer shall have a period of sixty days from the date of such sale within which to redeem such property, except perishables, by payment of the entire tax due together with all penalties, interest, and lawful costs. In the event of such redemption, the commissioner shall issue, or cause to be issued, his certificate of redemption upon request of the taxpayer, which certificate of redemption may be filed as a deed in the appropriate public office.

HISTORY: Laws, 1971, ch. 513, § 6, eff from and after passage (approved April 13, 1971).

§27-13-37. Codes, 1942, § 9329; Laws, 1934, ch. 121; Laws, 1956, ch. 412, § 7.

Editor’s Notes —

Laws of 2016, ch. 499, § 5, effective January 1, 2016, provides:

“SECTION 5. Sections 27-13-1, 27-13-3, 27-13-5, 27-13-7, 27-13-8, 27-13-9, 27-13-11, 27-13-13, 27-13-15, 27-13-17, 27-13-19, 27-13-21, 27-13-23, 27-13-25, 27-13-27, 27-13-29, 27-13-31, 27-13-33, 27-13-35, 27-13-37, 27-13-39, 27-13-41, 27-13-47, 27-13-49, 27-13-51, 27-13-53, 27-13-55, 27-13-57, 27-13-59, 27-13-61, 27-13-63, 27-13-65 and 27-13-67, Mississippi Code of 1972, which are the corporation franchise tax law, are repealed from and after January 1, 2028.”

Laws of 2016, ch. 499, § 6, effective January 1, 2016, provides:

“SECTION 6. This act shall be known and may be cited as the ‘Taxpayer Pay Raise Act of 2016.’ ”

Laws of 2016, ch. 499, § 7, effective January 1, 2016, provides:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax law or corporation franchise tax law before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws and corporation franchise tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Cross References —

Bidding off land by Commissioner of Revenue at tax sales, generally, see §27-3-43.

Investment trust deemed a domestic corporation for purposes of the corporation franchise tax imposed by Sections27-13-1 through27-13-61, see §79-15-25.

§ 27-13-39. Alias executions [Repealed effective January 1, 2028].

Whenever any property, personal or real, which is seized and sold by virtue of the foregoing provisions, is not sufficient to satisfy the claim of the State of Mississippi for which distraint or seizure is made, the commissioner may, thereafter, and as often as the same may be necessary, issue alias warrants or have issued alias writs of execution authorizing the sheriff or special agent of the tax commission to proceed to seize and sell in like manner any other property liable to seizure of the person against whom such claim exists, until the amount due from him, together with all expenses, is fully paid.

HISTORY: Laws, 1971, ch. 513, § 6, eff from and after passage (approved April 13, 1971).

§27-13-39. Codes, 1942, § 9329; Laws, 1934, ch. 121; Laws, 1956, ch. 412, § 7.

Editor’s Notes —

Laws of 2016, ch. 499, § 5, effective January 1, 2016, provides:

“SECTION 5. Sections 27-13-1, 27-13-3, 27-13-5, 27-13-7, 27-13-8, 27-13-9, 27-13-11, 27-13-13, 27-13-15, 27-13-17, 27-13-19, 27-13-21, 27-13-23, 27-13-25, 27-13-27, 27-13-29, 27-13-31, 27-13-33, 27-13-35, 27-13-37, 27-13-39, 27-13-41, 27-13-47, 27-13-49, 27-13-51, 27-13-53, 27-13-55, 27-13-57, 27-13-59, 27-13-61, 27-13-63, 27-13-65 and 27-13-67, Mississippi Code of 1972, which are the corporation franchise tax law, are repealed from and after January 1, 2028.”

Laws of 2016, ch. 499, § 6, effective January 1, 2016, provides:

“SECTION 6. This act shall be known and may be cited as the ‘Taxpayer Pay Raise Act of 2016.’ ”

Laws of 2016, ch. 499 § 7, effective January 1, 2016, provides:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax law or corporation franchise tax law before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws and corporation franchise tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Cross References —

Executions, generally, see §13-3-111 et seq.

Tax Commission as meaning Department of Revenue, see §27-13-1.

Investment trust deemed a domestic corporation for purposes of the corporation franchise tax imposed by Sections27-13-1 through27-13-61, see §79-15-25.

§ 27-13-41. Sheriff and special agent not personally liable [Repealed effective January 1, 2028].

Every warrant issued to a sheriff of any county of this state or to a special agent of the state tax commission shall provide that the state tax commission will indemnify and save harmless the said sheriff or special agent against all damages which he may sustain in consequence of the seizure or sale of the property, and the commissioner is hereby authorized to pay all obligations which may accrue by reason of the issuance and execution of any warrant authorized by this chapter, out of funds appropriated by the legislature to defray expenses of the state tax commission. Any claimant accepting any payment authorized to be made by the commissioner under the provisions of this section shall be barred of any action against the sheriff or special agent of the tax commission for damages sustained by the same as a consequence of the levying of process authorized by this chapter.

HISTORY: Laws, 1971, ch. 513, § 6, eff from and after passage (approved April 13, 1971).

§27-13-41. Codes, 1942, § 9329; Laws, 1934, ch. 121; Laws, 1956, ch. 412, § 7.

Editor’s Notes —

Laws of 2016, ch. 499, § 5, effective January 1, 2016, provides:

“SECTION 5. Sections 27-13-1, 27-13-3, 27-13-5, 27-13-7, 27-13-8, 27-13-9, 27-13-11, 27-13-13, 27-13-15, 27-13-17, 27-13-19, 27-13-21, 27-13-23, 27-13-25, 27-13-27, 27-13-29, 27-13-31, 27-13-33, 27-13-35, 27-13-37, 27-13-39, 27-13-41, 27-13-47, 27-13-49, 27-13-51, 27-13-53, 27-13-55, 27-13-57, 27-13-59, 27-13-61, 27-13-63, 27-13-65 and 27-13-67, Mississippi Code of 1972, which are the corporation franchise tax law, are repealed from and after January 1, 2028.”

Laws of 2016, ch. 499, § 6, effective January 1, 2016, provides:

“SECTION 6. This act shall be known and may be cited as the ‘Taxpayer Pay Raise Act of 2016.’ ”

Laws of 2016, ch. 499, § 7, effective January 1, 2016, provides:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax law or corporation franchise tax law before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws and corporation franchise tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Cross References —

Executions, generally, see §13-3-111 et seq.

State Tax Commission as meaning Department of Revenue, see §27-13-1.

Investment trust deemed a domestic corporation for purposes of the corporation franchise tax imposed by Sections27-13-1 through27-13-61, see §79-15-25.

§§ 27-13-43 and 27-13-45. Repealed.

Repealed by Laws of 2005, ch. 499, § 36 effective from and after July 1, 2005.

§27-13-43. [Codes, 1942, § 9327; Laws, 1934, ch. 121; Laws, 1971, ch. 513, § 4, eff from and after passage (approved April 13, 1971).]

§27-13-45. [Codes, 1942, § 9328; Laws, 1934, ch. 121; Laws, 1956, ch. 412, § 6; Laws, 1971, ch. 513, § 5, eff from and after passage (approved April 13, 1971).]

Joint Legislative Committee Note —

Section 3 of ch. 465, Laws of 2005, effective from and after July 1, 2005 (approved March 29, 2005), amended this section. Section 36 of ch. 499, Laws of 2005, effective from and after July 1, 2005 (approved April 21, 2005), repealed this section. As set out above, this section reflects the repeal by Section 36 of ch. 499, Laws of 2005, pursuant to Section 1-3-79 which provides that whenever the same section of law is amended by different bills during the same legislative session, and the effective dates of the amendments are the same, the amendment with the latest approval date shall supersede all other amendments to the same section approved on an earlier date.

Editor’s Notes —

Former §§27-13-43 and27-13-45 provided for hearings and appeals from certain actions of the State Tax Commission.

Laws 2005, ch. 499, § 38, effective July 1, 2005, provides as follows:

“SECTION 38. Sections 1 through 10 of this act shall be codified as a separate chapter in Title 27, Mississippi Code of 1972.”

Amendment Notes —

The first 2005 amendment (ch. 465) in (1), deleted “subject to and with the approval of the commissioner” following “said hearing make a determination” in the third sentence, deleted “approved” preceding “order of the board of review” in the fourth sentence, and, in the last sentence, substituted “the deficiency” for “said sum” and “the deficiency” for “same” and deleted “of this chapter” following “27-13-41” ;and in the last sentence of (2), substituted “the deficiency” for “said sum” and “the deficiency” for “same.”

§ 27-13-47. Refunds [Repealed effective January 1, 2028].

If the amount already paid under the requirements of this chapter is in excess of the amount determined to be properly due, then the amount of such overpayment shall be credited to the organization, and having been so credited shall be refunded to the extent of its excess over any debts outstanding against the said organization for taxes imposed by this chapter. Such refund shall be effected in the manner provided in Section 27-73-1, Mississippi Code of 1972.

An organization may appeal to the commissioner for a refund of any tax overpayment at any time within three (3) years from the time of said payment and a final determination shall be made in the same manner as is provided in this chapter for appeals from assessments.

HISTORY: Laws, 1956, ch 412, § 8, eff May 1, 1956.

§27-13-47. Codes, 1942, § 9330; Laws, 1934, ch. 121.

Editor’s Notes —

Laws of 2016, ch. 499, § 5, effective January 1, 2016, provides:

“SECTION 5. Sections 27-13-1, 27-13-3, 27-13-5, 27-13-7, 27-13-8, 27-13-9, 27-13-11, 27-13-13, 27-13-15, 27-13-17, 27-13-19, 27-13-21, 27-13-23, 27-13-25, 27-13-27, 27-13-29, 27-13-31, 27-13-33, 27-13-35, 27-13-37, 27-13-39, 27-13-41, 27-13-47, 27-13-49, 27-13-51, 27-13-53, 27-13-55, 27-13-57, 27-13-59, 27-13-61, 27-13-63, 27-13-65 and 27-13-67, Mississippi Code of 1972, which are the corporation franchise tax law, are repealed from and after January 1, 2028.”

Laws of 2016, ch. 499, § 6, effective January 1, 2016, provides:

“SECTION 6. This act shall be known and may be cited as the ‘Taxpayer Pay Raise Act of 2016.’ ”

Laws of 2016, ch. 499, § 7, effective January 1, 2016, provides:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax law or corporation franchise tax law before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws and corporation franchise tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Cross References —

Investment trust deemed a domestic corporation for purposes of the corporation franchise tax imposed by Sections27-13-1 through27-13-61, see §79-15-25.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 965 et seq.

22 Am. Jur. Pl & Pr Forms (Rev), State and Local Taxation, Form 383.

22 Am. Jur. Pl & Pr Forms (Rev), State and Local Taxation, Form 411.

CJS.

85 C.J.S., Taxation § 1174 et seq.

§ 27-13-49. Limitations of actions [Repealed effective January 1, 2028].

  1. Returns shall be examined by the commissioner or his duly authorized agents within three (3) years from the due date or the date the return was filed, whichever is later, and no determination of a tax overpayment or deficiency shall be made by the commissioner after the expiration of the three-year period except as provided in this section.
  2. When an examination of a return made under this chapter has been commenced, and the taxpayer notified of the examination by certified mail, or personal delivery by an agent of the commissioner within the three-year examination period provided in subsection (1) of this section, the determination of the correct tax liability may be made by the commissioner after the expiration of the three-year examination period, provided that the determination shall be made within one (1) year after the expiration of the three-year examination period provided for in subsection (1) of this section; however, this limitation and the limitation provided for in subsection (1) of this section shall not apply:
    1. To any tax period for which the taxpayer failed to file a return, in which case the tax, including any applicable penalties and interest, may be assessed by the commissioner at any time and the tax, penalties and/or interest so assessed may be collected by the commissioner as otherwise provided by law.
    2. In the case of a false or fraudulent return with the intent to evade tax. In such a case the commissioner is authorized to compute, determine, and assess at any time the estimated amount of tax due on the return, including any applicable penalties and interest, from any information in his or her possession, and after the tax, penalties and/or interest are assessed, to collect them as otherwise provided by law.
    3. In the case of an agreement in writing entered into by the commissioner and the taxpayer, made prior to the expiration of the applicable time periods provided for in subsections (1) and (2) of this section, consenting to the examination of a return. In such a case the determination of a tax overpayment or deficiency and/or the issuance of an assessment may be made within the agreed upon period. The period agreed upon may be extended by subsequent agreements in writing made before the expiration of the previously agreed upon period.
    4. In a case in which a taxpayer requests an extension of time for filing any return required by this chapter, and the request is granted. In such a case the limitation of time for examining the return and determining any tax overpayment or assessing any tax deficiency from the return shall be extended for a like period.
  3. Taxpayers shall keep and maintain an accurate and complete set of records and other information sufficient to allow the department to determine the correct amount of tax due. The records and other information shall be open and available for inspection by the department upon request at a reasonable time and location. Refusal or delay by the taxpayer to provide documentation for examination upon the department’s request shall result in an assessment being made from any information available, which shall be prima facie correct.
  4. Where the federal income tax return of a taxpayer has been changed by the Internal Revenue Service, the three-year examination period provided in subsection (1) of this section shall not be applicable, insofar as the Mississippi franchise tax liability is affected by the specific changes made by said Internal Revenue Service. However, no additional assessment or no refund shall be made under the provisions of this chapter after three (3) years from the date the Internal Revenue Service disposes of the tax liability in question.
  5. A taxpayer may apply to the commissioner for revision of any return filed under this chapter at any time within three (3) years from the due date, or the date the return was filed, whichever is later.

HISTORY: Laws, 2013, ch. 470, § 2, eff from and after Jan. 1, 2013.

§27-13-49. Codes, 1942, § 9331; Laws, 1934, ch. 121; Laws, 1940, ch. 115; Laws, 1942, ch. 137; Laws, 1971, ch. 513, § 7; Laws, 2005, ch. 368, § 1.

Editor’s Notes —

Laws of 2013, ch. 470, § 7, effective January 1, 2013, provides:

“SECTION 7. Nothing in this act shall affect or defeat any refund claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the laws of this state for any tax period and/or tax year beginning before the date on which this act becomes effective, whether such refund claims, assessments, appeals, suits or actions have been begun or filed before the date on which this act becomes effective or are begun or filed thereafter; and the provisions of the tax laws of this state in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of any refund claim, assessment, appeal, suit, right or cause of action for taxes paid, due or accrued under the laws of this state for any tax period and/or tax year beginning before the date on which this act goes into effect, for the collection and enrollment of liens for any taxes due or accrued for any tax period and/or tax year beginning before the date on which this act goes into effect and for the execution of any warrant under such laws for a tax period and/or tax year beginning before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws in regard to any tax period and/or tax year beginning prior to the date on which this act becomes effective.

Laws of 2016, ch. 499, § 5, effective January 1, 2016, provides:

“SECTION 5. Sections 27-13-1, 27-13-3, 27-13-5, 27-13-7, 27-13-8, 27-13-9, 27-13-11, 27-13-13, 27-13-15, 27-13-17, 27-13-19, 27-13-21, 27-13-23, 27-13-25, 27-13-27, 27-13-29, 27-13-31, 27-13-33, 27-13-35, 27-13-37, 27-13-39, 27-13-41, 27-13-47, 27-13-49, 27-13-51, 27-13-53, 27-13-55, 27-13-57, 27-13-59, 27-13-61, 27-13-63, 27-13-65 and 27-13-67, Mississippi Code of 1972, which are the corporation franchise tax law, are repealed from and after January 1, 2028.”

Laws of 2016, ch. 499, § 6, effective January 1, 2016, provides:

“SECTION 6. This act shall be known and may be cited as the ‘Taxpayer Pay Raise Act of 2016.’ ”

Laws of 2016, ch. 499, § 7, effective January 1, 2016, provides:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax law or corporation franchise tax law before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws and corporation franchise tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The 2005 amendment inserted “or personal delivery by an agent of the commissioner” following “notified thereof by certified mail” in (2).

The 2013 amendment, in (1), deleted “and no suit shall be filed with respect to income within the period covered by such return” following “shall be made by the commissioner” and substituted “as provided in this section” for “as hereinafter provided” at the end; in (2), substituted “taxpayer notified of the examination” for “taxpayer notified thereof” near the beginning and “within one (1) year after...in subsection (1) of this section shall not apply” for “with reasonable promptness and diligence” at the end of the introductory paragraph and added (a) through (d); added (3) and redesignated former (3) as (4); deleted former (4) which read: “The three-year examination period provided in subsection (1) of this section shall not be applicable in the case of a false or fraudulent return with intent to evade tax”; and made minor stylistic changes.

Cross References —

Limitation of actions, generally, see §15-1-1 et seq.

Investment trust deemed a domestic corporation for purposes of the corporation franchise tax imposed by Sections27-13-1 through27-13-61, see §79-15-25.

RESEARCH REFERENCES

ALR.

Suspension of running of period of limitation, under 26 U.S.C.S. § 6503, for federal tax assessment or collection. 160 A.L.R. Fed. 1.

§ 27-13-51. Tax as a personal debt; joint and several liability for subchapter S subsidiaries, certain limited liability companies and entities required to file for federal income tax purposes on the activity of those subsidiaries and companies [Repealed effective January 1, 2028].

  1. The tax provided by this chapter, together with all interest, increases and penalties, is in addition to all other taxes, and shall become, from the time it is due and payable, a personal debt, from the organization liable to pay the same, to the State of Mississippi.
  2. An entity that is required to file and report for federal income tax purposes on the activity conducted in Mississippi of a qualified subchapter S subsidiary which is subject to income taxation in the manner prescribed in Section 27-8-7, and the qualified subchapter S subsidiary, shall each be jointly and severally liable for franchise taxes levied by this chapter together with damages and interest when such taxes are due and unpaid.
  3. An entity that is required to file and report for federal income tax purposes on the activity conducted in Mississippi of a single member limited liability company which is not classified as a corporation (and thus disregarded) which is subject to tax in the manner prescribed in Section 79-29-112, and the single member limited liability company, shall each be jointly and severally liable for franchise taxes levied by this chapter together with damages and interest when such taxes are due and unpaid.

HISTORY: Laws, 2000, ch. 479, § 3, eff from and after Jan. 1, 2000.

§27-13-51. Codes, 1942, § 9340; Laws, 1934, ch. 121.

Editor’s Notes —

Section 79-29-112, referred to in (3), was repealed by Laws of 2010, ch. 532, §§ 3 and 4, effective January 1, 2011.

Laws of 2016, ch. 499, § 5, effective January 1, 2016, provides:

“SECTION 5. Sections 27-13-1, 27-13-3, 27-13-5, 27-13-7, 27-13-8, 27-13-9, 27-13-11, 27-13-13, 27-13-15, 27-13-17, 27-13-19, 27-13-21, 27-13-23, 27-13-25, 27-13-27, 27-13-29, 27-13-31, 27-13-33, 27-13-35, 27-13-37, 27-13-39, 27-13-41, 27-13-47, 27-13-49, 27-13-51, 27-13-53, 27-13-55, 27-13-57, 27-13-59, 27-13-61, 27-13-63, 27-13-65 and 27-13-67, Mississippi Code of 1972, which are the corporation franchise tax law, are repealed from and after January 1, 2028.”

Laws of 2016, ch. 499, § 6, effective January 1, 2016, provides:

“SECTION 6. This act shall be known and may be cited as the ‘Taxpayer Pay Raise Act of 2016.’ ”

Laws of 2016, ch. 499, § 7, effective January 1, 2016, provides:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax law or corporation franchise tax law before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws and corporation franchise tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Cross References —

Investment trust deemed a domestic corporation for purposes of the corporation franchise tax imposed by Sections27-13-1 through27-13-61, see §79-15-25.

Action to recover tax, penalty and interest, see §27-35-5.

§ 27-13-53. Departments of state government authorized to furnish information to chairman of State Tax Commission [Repealed effective January 1, 2028].

Departments of Mississippi state government are hereby specifically authorized to furnish to the commissioner, upon request of his authorized agents and employees, any information from the public records in their custody.

HISTORY: Laws, 2001, ch. 429, § 2, eff from and after passage (approved Mar. 13, 2001.).

§27-13-53. Codes, 1942, § 9324; Laws, 1934, ch. 121; Laws, 1970, ch. 314, § 1.

Editor’s Notes —

Laws of 2016, ch. 499, § 5, effective January 1, 2016, provides:

“SECTION 5. Sections 27-13-1, 27-13-3, 27-13-5, 27-13-7, 27-13-8, 27-13-9, 27-13-11, 27-13-13, 27-13-15, 27-13-17, 27-13-19, 27-13-21, 27-13-23, 27-13-25, 27-13-27, 27-13-29, 27-13-31, 27-13-33, 27-13-35, 27-13-37, 27-13-39, 27-13-41, 27-13-47, 27-13-49, 27-13-51, 27-13-53, 27-13-55, 27-13-57, 27-13-59, 27-13-61, 27-13-63, 27-13-65 and 27-13-67, Mississippi Code of 1972, which are the corporation franchise tax law, are repealed from and after January 1, 2028.”

Laws of 2016, ch. 499, § 6, effective January 1, 2016, provides:

“SECTION 6. This act shall be known and may be cited as the ‘Taxpayer Pay Raise Act of 2016.’ ”

Laws of 2016, ch. 499, § 7, effective January 1, 2016, provides:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax law or corporation franchise tax law before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws and corporation franchise tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Cross References —

Commissioner as meaning Commissioner of Revenue of the Department of Revenue, see §27-13-1.

Investment trust deemed a domestic corporation for purposes of the corporation franchise tax imposed by Sections27-13-1 through27-13-61, see §79-15-25.

§ 27-13-55. Disposition of funds [Repealed effective January 1, 2028].

All moneys collected under the provisions of this chapter shall be paid into the state treasury, as by statute provided, but the commissioner shall not be required in any application to the state auditor of public accounts for receive warrants, to supply any information to the state auditor of public accounts other than the nature of the tax, interest, damages or increases collected and the amounts thereof.

HISTORY: Laws, 1934, ch. 121.

§27-13-55. Codes, 1942, § 9323.

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor,” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section 27-104-6 provides that whenever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Laws of 2016, ch. 499, § 5, effective January 1, 2016, provides:

“SECTION 5. Sections 27-13-1, 27-13-3, 27-13-5, 27-13-7, 27-13-8, 27-13-9, 27-13-11, 27-13-13, 27-13-15, 27-13-17, 27-13-19, 27-13-21, 27-13-23, 27-13-25, 27-13-27, 27-13-29, 27-13-31, 27-13-33, 27-13-35, 27-13-37, 27-13-39, 27-13-41, 27-13-47, 27-13-49, 27-13-51, 27-13-53, 27-13-55, 27-13-57, 27-13-59, 27-13-61, 27-13-63, 27-13-65 and 27-13-67, Mississippi Code of 1972, which are the corporation franchise tax law, are repealed from and after January 1, 2028.”

Laws of 2016, ch. 499, § 6, effective January 1, 2016, provides:

“SECTION 6. This act shall be known and may be cited as the ‘Taxpayer Pay Raise Act of 2016.’ ”

Laws of 2016, ch. 499, § 7, effective January 1, 2016, provides:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax law or corporation franchise tax law before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws and corporation franchise tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Cross References —

Commissioner as meaning Commissioner of Revenue of the Department of Revenue, see §27-13-1.

Investment trust deemed a domestic corporation for purposes of the corporation franchise tax imposed by Sections27-13-1 through27-13-61, see §79-15-25.

§ 27-13-57. Information kept secret; release of certain information under certain circumstances [Repealed effective January 1, 2028].

  1. Except in accordance with the proper judicial order, or as otherwise provided in this section or as authorized in Section 27-4-3, it shall be unlawful for the Commissioner of Revenue or any deputy, agent, clerk or other officer or employee of the Department of Revenue to divulge or make known in any manner any particulars set forth or disclosed in any report or return required under this chapter. When a combined report or return is filed as authorized by Section 27-13-17(5), each report or return which composes the combined return shall be considered separate for the purpose of any examinations authorized in this section and only particulars relating to the specific return or report set forth in the judicial order or as otherwise provided shall be considered lawfully divulged. The term “proper judicial order” as used in this section shall not include subpoenas or subpoenas duces tecum, but shall include only those orders entered by a court of record in this state after furnishing notice and a hearing to the taxpayer and the Department of Revenue. The court shall not authorize the furnishing of such information unless it is satisfied that the information is needed to pursue pending litigation wherein the return itself is in issue, or the judge is satisfied that the need for furnishing the information outweighs the rights of the taxpayer to have such information secreted. Nothing in this section shall be construed to prohibit the publication of statistics, so classified as to prevent the identification of particular reports or returns and the items thereof, or the inspection by the Attorney General or any other attorney representing the state of the report or return of any taxpayer who shall bring action to set aside or review the tax based thereon, or against whom an action or proceeding has been instituted to recover any tax or penalty imposed by this chapter. Reports and returns shall be preserved in accordance with approved records control schedules. No records, however, may be destroyed without the approval of the Director of the Department of Archives and History.

    However, information relating to possible tax liability of other states or the federal government may be furnished to the revenue department of those states or the federal government when those states or the federal government grant a like comity to Mississippi.

  2. The State Auditor and the employees of his office shall have the right to examine only such tax returns as are necessary for auditing the Department of Revenue, and the same prohibitions against disclosure which apply to the Department of Revenue shall apply to the State Auditor and his office.
  3. Officers and employees of the Mississippi Development Authority who execute a confidentiality agreement with the Department of Revenue shall be authorized to discuss and examine information to which this section applies at the offices of the Mississippi Department of Revenue. This disclosure is limited to information necessary to properly administer the programs under the jurisdiction of the Mississippi Development Authority. The Department of Revenue is authorized to disclose to officers and employees of the Mississippi Development Authority who execute a confidentiality agreement the information necessary under the circumstances. The same prohibitions against disclosure which apply to the Department of Revenue shall apply to the officers or employees of the Mississippi Development Authority.
  4. Information required by the University Research Center to prepare the analyses required by Sections 57-13-101 through 57-13-109 shall be furnished to the University Research Center upon request. It shall be unlawful for any officer or employee of the University Research Center to divulge or make known in any manner any particulars set forth or disclosed in any information received by the center from the Department of Revenue other than as may be required by Sections 57-13-101 through 57-13-109 in an analysis prepared pursuant to Sections 57-13-101 through 57-13-109.
  5. Information required by the Mississippi Development Authority to prepare the reports required by Section 57-1-12.2 shall be furnished to the Mississippi Development Authority upon request. It shall be unlawful for any officer or employee of the Mississippi Development Authority to divulge or make known in any manner the amount of income or any particulars set forth or disclosed in any information received by the Mississippi Development Authority from the Department of Revenue other than as may be required by Section 57-1-12.2 in a report prepared pursuant to Section 57-1-12.2.
  6. Information necessary to comply with Chapter 13, Title 85 may be furnished to financial institutions. It shall be unlawful for any officer or employee of the financial institution to divulge or make known in any manner the amount of income or any particulars set forth or disclosed in any information received by the financial institution from the Department of Revenue other than as may be authorized by Chapter 13, Title 85.
  7. Nothing in this section shall prohibit the Commissioner of Revenue from making available information necessary to recover taxes owing the state pursuant to the authority granted in Section 27-75-16, Mississippi Code of 1972.
  8. Any person violating the provisions of this section shall be guilty of a misdemeanor and, on conviction, shall be punished by a fine of not exceeding Five Hundred Dollars ($500.00), or by imprisonment not exceeding one (1) year, or both, at the discretion of the court, and if the offender be an officer or employee of the state he shall be dismissed from office and be incapable of holding any public office in this state for a period of five (5) years thereafter.

HISTORY: Codes, 1942, § 9333; Laws, 1934, ch. 121; Laws, 1975, ch. 467; § 7; ch. 516, § 3; Laws, 1981, ch. 501, § 23; Laws, 1984, ch. 447, § 5; Laws, 1988, ch. 349, § 4; Laws, 2010, ch. 385, § 3; Laws, 2010, ch. 388, § 4; brought forward without change, Laws, 2010, ch. 481, § 4; Laws, 2014, ch. 517, § 10; Laws, 2017, ch. 407, § 7, eff from and after July 1, 2017.

Joint Legislative Committee Note —

Section 4 of ch. 481, Laws of 2010, effective July 1, 2010 (approved April 7, 2010), amended this section. Section 4 of ch. 388, Laws of 2010, effective July 1, 2010 (approved March 17, 2010) and Section 3 of ch. 385, Laws of 2010, effective July 1, 2010 (approved March 17, 2010), also amended this section. As set out above, this section reflects the language of Section 4 of ch. 481, Laws of 2010, which contains language that specifically provides that it supersedes §27-13-57 as amended by Laws of 2010, chs. 385 and 388.

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected typographical errors in the internal statutory references. The Joint Committee ratified the correction at its July 24, 2014, meeting.

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor,” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section 27-104-6 provides that whenever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Laws of 2016, ch. 499, § 5, effective January 1, 2016, provides:

“SECTION 5. Sections 27-13-1, 27-13-3, 27-13-5, 27-13-7, 27-13-8, 27-13-9, 27-13-11, 27-13-13, 27-13-15, 27-13-17, 27-13-19, 27-13-21, 27-13-23, 27-13-25, 27-13-27, 27-13-29, 27-13-31, 27-13-33, 27-13-35, 27-13-37, 27-13-39, 27-13-41, 27-13-47, 27-13-49, 27-13-51, 27-13-53, 27-13-55, 27-13-57, 27-13-59, 27-13-61, 27-13-63, 27-13-65 and 27-13-67, Mississippi Code of 1972, which are the corporation franchise tax law, are repealed from and after January 1, 2028.”

Laws of 2016, ch. 499, § 6, effective January 1, 2016, provides:

“SECTION 6. This act shall be known and may be cited as the ‘Taxpayer Pay Raise Act of 2016.’ ”

Laws of 2016, ch. 499, § 7, effective January 1, 2016, provides:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax law or corporation franchise tax law before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws and corporation franchise tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The first 2010 amendment (ch. 385), in (1), in the first paragraph, in the first sentence, substituted “it shall be unlawful for the Commissioner of Revenue or any deputy” for “it shall be unlawful for the members of the State Tax Commission, any deputy” and inserted “of the Department of Revenue,” in the second sentence, substituted “Department of Revenue” for “State Tax Commission” and in the fourth sentence, substituted “Nothing in this section” for “Nothing herein,” and in the last paragraph, made minor stylistic changes; added (3) and redesignated the remaining subsections accordingly; and in (4), substituted “Commissioner of the Revenue” for “chairman of the commission.”

The second 2010 amendment (ch. 388), in (1) and (2), substituted “Department of Revenue” for “State Tax Commission”; in the first sentence in (1), inserted “or as authorized in Section 27-4-3” and “of the Department of Revenue” and substituted “Commissioner of the Revenue” for “State Tax Commission”; in (3), substituted “commissioner” for “chairman of the commission”; and made minor stylistic changes.

The third 2010 amendment (ch. 481) brought this section forward without change.

The 2014 amendment added (4) and (5) and redesignated the remaining subsections accordingly.

The 2017 amendment added (6) and redesignated the remaining subsections accordingly.

Cross References —

Privileged communications, see §13-1-21.

Consent of director of department of archives and history to be obtained prior to destruction of public records, see §§25-59-21,25-59-31.

Archives and Records Management Law, generally, see §25-59-21 et seq.

Notice, hearing, and rights of taxpayer with regard to confidentiality of state and federal personal income tax returns, see §27-7-83.

Investment trust shall be deemed a domestic corporation for purposes of the corporation franchise tax imposed by Sections27-13-1 through27-13-61, see §79-15-25.

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

§ 27-13-59. Commissioner to give receipt [Repealed effective January 1, 2028].

It shall be the duty of the commissioner to give to each organization making payment of the tax imposed by this chapter in cash a full written, or printed receipt, stating the amount paid and the particular account for which such payment was made; and when so requested such receipt shall be given when payment is made by other than legal tender.

HISTORY: Laws, 1934, ch. 121.

§27-13-59. Codes 1942, § 9335.

Editor’s Notes —

Laws of 2016, ch. 499, § 5, effective January 1, 2016, provides:

“SECTION 5. Sections 27-13-1, 27-13-3, 27-13-5, 27-13-7, 27-13-8, 27-13-9, 27-13-11, 27-13-13, 27-13-15, 27-13-17, 27-13-19, 27-13-21, 27-13-23, 27-13-25, 27-13-27, 27-13-29, 27-13-31, 27-13-33, 27-13-35, 27-13-37, 27-13-39, 27-13-41, 27-13-47, 27-13-49, 27-13-51, 27-13-53, 27-13-55, 27-13-57, 27-13-59, 27-13-61, 27-13-63, 27-13-65 and 27-13-67, Mississippi Code of 1972, which are the corporation franchise tax law, are repealed from and after January 1, 2028.”

Laws of 2016, ch. 499, § 6, effective January 1, 2016, provides:

“SECTION 6. This act shall be known and may be cited as the ‘Taxpayer Pay Raise Act of 2016.’ ”

Laws of 2016, ch. 499, § 7, effective January 1, 2016, provides:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax law or corporation franchise tax law before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws and corporation franchise tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Cross References —

Investment trust deemed a domestic corporation for purposes of the corporation franchise tax imposed by Sections27-13-1 through27-13-61, see §79-15-25.

§ 27-13-61. Fraudulent reports [Repealed effective January 1, 2028].

Any person who knowingly makes or presents or aids, or assists in the preparation or presentation of a false or fraudulent report, return, affidavit or document authorized or required by this chapter to be filed with the commissioner or who knowingly procures, counsels, or advises the preparation or presentation of such false or fraudulent report, return or affidavit, or document, or who knowingly changes, alters, or amends, or knowingly procures, counsels or advises such change, alteration or amendment of the books of any organization liable under this chapter to file a return, affidavit or pay a tax, with intent to defraud the State of Mississippi, shall be guilty of a felony and upon conviction thereof shall be fined not more than One Thousand Dollars ($1,000.00), or imprisoned in the penitentiary for not more than five (5) years, or both.

HISTORY: Laws, 1934, ch. 121.

§27-13-61. Codes, 1942, § 9336.

Editor’s Notes —

Laws of 2016, ch. 499, § 5, effective January 1, 2016, provides:

“SECTION 5. Sections 27-13-1, 27-13-3, 27-13-5, 27-13-7, 27-13-8, 27-13-9, 27-13-11, 27-13-13, 27-13-15, 27-13-17, 27-13-19, 27-13-21, 27-13-23, 27-13-25, 27-13-27, 27-13-29, 27-13-31, 27-13-33, 27-13-35, 27-13-37, 27-13-39, 27-13-41, 27-13-47, 27-13-49, 27-13-51, 27-13-53, 27-13-55, 27-13-57, 27-13-59, 27-13-61, 27-13-63, 27-13-65 and 27-13-67, Mississippi Code of 1972, which are the corporation franchise tax law, are repealed from and after January 1, 2028.”

Laws of 2016, ch. 499, § 6, effective January 1, 2016, provides:

“SECTION 6. This act shall be known and may be cited as the ‘Taxpayer Pay Raise Act of 2016.’ ”

Laws of 2016, ch. 499, § 7, effective January 1, 2016, provides:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax law or corporation franchise tax law before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws and corporation franchise tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Cross References —

Investment trust deemed a domestic corporation for purposes of the corporation franchise tax imposed by Sections27-13-1 through27-13-61, see §79-15-25.

Penalty for delinquent taxes, see §27-13-23.

Penalty for incorrect returns, see §27-13-25.

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any felony violation, see §99-19-73.

§ 27-13-63. Corporations and organizations exempt from tax [Repealed effective January 1, 2028].

The following organizations shall be exempt from taxation under this chapter:

Fraternal beneficiary societies, orders or associations.

Mutual savings banks, domestic or foreign; savings and loan associations organized under the laws of the State of Mississippi or the United States which have no outstanding capital stock; and farm loan associations, when organized and operated on a nonprofit basis and for public purposes.

Nonprofit cemetery corporations; religious, charitable, educational or scientific associations or institutions, including any community chest, funds or foundations organized and operated exclusively for religious, charitable, scientific or educational purposes or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private stockholder or individual.

Business leagues, labor organizations, agricultural or horticultural associations, chambers of commerce, or boards of trade not organized for profit, and no part of the net earnings of which inures to the benefit of any private stockholder or individual.

Civic leagues and social clubs or organizations not organized for profit, but operated exclusively for the promotion of social welfare.

Clubs organized and operated exclusively for pleasure, recreation and other nonprofitable purposes, no part of the net earnings of which inures to the benefit of any private stockholder or member.

Farmers, fishermen and fruit growers cooperatives or other like organizations, organized and operated as sales agents for the purpose of marketing the products of members and turning back to them the proceeds of sales, less the necessary selling expenses and on the basis of the quantity of produce furnished by them, and other nonprofit agricultural associations organized and operated under the provisions of the cooperative marketing laws of this state.

Nonprofit cooperative electric power associations or corporations, or like associations, when organized and operated for public purposes and when no part of the income inures to the benefit of any private stockholder or individual.

Insurance companies which are qualified with and regulated by the Commissioner of Insurance.

State, county or community fair associations, including any fair association whose fair is held for the benefit of the public where no dividends are declared to the stockholders thereof, and where the proceeds thereof are used exclusively for the operation, maintenance and improvement of such fair.

Any corporation whose sole function is to own and operate a grammar school, junior high school, high school or military school within this state, no part of the net earnings of which inures to the benefit of any private stockholder, group or individual.

Any organization or corporation whose charter specifically states that it is not organized for profit and where no part of the net earnings of which inures to the benefit of any private stockholder, group or individual.

HISTORY: Laws, 2014, ch. 402, § 1, eff from and after passage (approved March 19, 2014.).

§27-13-63. Codes, 1942, § 9316; Laws, 1934, ch. 121; Laws, 1952, ch. 405; Laws, 1970, ch. 543, § 1; Laws, 1975, ch. 467, § 8; Laws, 1978, ch. 410, § 3; Laws, 1987, ch. 422, § 50.

Editor’s Notes —

Laws of 2016, ch. 499, § 5, effective January 1, 2016, provides:

“SECTION 5. Sections 27-13-1, 27-13-3, 27-13-5, 27-13-7, 27-13-8, 27-13-9, 27-13-11, 27-13-13, 27-13-15, 27-13-17, 27-13-19, 27-13-21, 27-13-23, 27-13-25, 27-13-27, 27-13-29, 27-13-31, 27-13-33, 27-13-35, 27-13-37, 27-13-39, 27-13-41, 27-13-47, 27-13-49, 27-13-51, 27-13-53, 27-13-55, 27-13-57, 27-13-59, 27-13-61, 27-13-63, 27-13-65 and 27-13-67, Mississippi Code of 1972, which are the corporation franchise tax law, are repealed from and after January 1, 2028.”

Laws of 2016, ch. 499, § 6, effective January 1, 2016, provides:

“SECTION 6. This act shall be known and may be cited as the ‘Taxpayer Pay Raise Act of 2016.’ ”

Laws of 2016, ch. 499, § 7, effective January 1, 2016, provides:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax law or corporation franchise tax law before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws and corporation franchise tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The 2014 amendment inserted “savings and loan associations organized under the laws of the State of Mississippi or the United States which have no outstanding capital stock” in (b).

Cross References —

Applicability of this section to the calculation of the corporate franchise tax on the basis of the value of capital employed within the state, see §27-13-9.

RESEARCH REFERENCES

ALR.

What constitutes church, religious society, or institution exempt from property tax under state constitutional or statutory provisions. 28 A.L.R.4th 344.

What is “business league” entitled to federal tax exemption under § 501(c)(6) of Internal Revenue Code of 1954 (26 USCS § 501(c)(6)). 48 A.L.R. Fed. 187.

What is an “insurance company” under § 831(a)(1) of Internal Revenue Code of 1954 (26 USCS § 831(a)(1)), or its predecessors, providing for tax on insurance companies other than life or mutual. 49 A.L.R. Fed. 452.

§ 27-13-65. Administration of chapter [Repealed effective January 1, 2028].

  1. Jurisdiction.The commissioner shall have exclusive jurisdiction and be charged with the administration and enforcement of the provisions of this chapter, except as otherwise provided.
  2. Examine books.The commissioner, for the purpose of ascertaining the correctness of any return, or for the purpose of making a return where none has been made, is hereby authorized, by any agent designated by the commissioner, for that purpose, to examine any books, papers, records or memoranda, bearing upon the matter required to be included in the return, and may require the attendance of persons rendering a return or of any officer or employee of such person, or of any person having knowledge in the premises, and may take his testimony with reference to the matter required by law to be included in such return, with power to administer oaths to such person or persons.
  3. Summons.If any person summoned to appear under this chapter to testify, or produce books, papers or other data, shall refuse to do so, the chancery court for the district in which such person resides shall have jurisdiction by appropriate process to compel attendance, testimony or production of books, papers or other data.
  4. Employees.The commissioner, with the approval of the Governor, may appoint and remove such officers, agents, deputies, clerks and employees as he may deem necessary, such persons to have such duties and powers as the commissioner may, from time to time, prescribe. The salaries of all officers, agents and employees employed by the commissioner shall be such as he may prescribe, with the approval of the Governor, not to exceed such amounts as may be appropriated by the Legislature, and the members of the commission and such officers, agents and employees shall be allowed such reasonable and necessary traveling and other expenses as may be incurred in the performance of their duties not to exceed the amount appropriated therefor by the Legislature.
  5. Special agents.The commissioner shall designate certain special agents appointed under this section and evidenced by a written certificate of appointment under the seal of the commission, of which judicial notice shall be taken by all courts of this state. Such agents, when in possession of a warrant issued under authority of this chapter, shall have all the powers and duties of the sheriff in enforcing the provisions of the chapter relating to the warrant thus issued, and in making arrests of persons obstructing or seeking to obstruct the execution of such warrant, or in serving any writ, notice or order connected with the enrolled judgment for which the warrant is issued by whatever officer or authority of court issued.
  6. Employees bond.The commissioner may require such of the officers, agents and employees, as he may designate, to give bond for the faithful performance of their duties, in such form and with such securities as he may determine, and all premiums on such bonds shall be paid by the commissioner out of the monies appropriated for the purposes of this chapter.
  7. Administer oath.All officers empowered by law to administer oaths and the members of the commission, and such officers as it may designate, shall have power to administer an oath to any person or to take the acknowledgment of any person in respect to any return or report required by this chapter or the rules and regulations of the commissioner.
  8. Credentials.All agents of the commissioner shall have, for identification purposes, proper credentials signed by the chairman of the commission.
  9. Statistics.The commissioner shall prepare and publish annually statistics reasonably available with respect to the operation of this law, as he may deem pertinent and valuable.
  10. Repealed by Laws, 2005, ch. 499, § 22, eff from and after July 1, 2005.

HISTORY: Laws, 2005, ch. 499, § 22, eff from and after July 1, 2005.

§27-13-65. Codes, 1942, § 9322; Laws, 1934, ch. 121; Laws, 1971, ch. 513, § 1.

Editor’s Notes —

Laws of 2016, ch. 499, § 5, effective January 1, 2016, provides:

“SECTION 5. Sections 27-13-1, 27-13-3, 27-13-5, 27-13-7, 27-13-8, 27-13-9, 27-13-11, 27-13-13, 27-13-15, 27-13-17, 27-13-19, 27-13-21, 27-13-23, 27-13-25, 27-13-27, 27-13-29, 27-13-31, 27-13-33, 27-13-35, 27-13-37, 27-13-39, 27-13-41, 27-13-47, 27-13-49, 27-13-51, 27-13-53, 27-13-55, 27-13-57, 27-13-59, 27-13-61, 27-13-63, 27-13-65 and 27-13-67, Mississippi Code of 1972, which are the corporation franchise tax law, are repealed from and after January 1, 2028.”

Laws of 2016, ch. 499, § 6, effective January 1, 2016, provides:

“SECTION 6. This act shall be known and may be cited as the ‘Taxpayer Pay Raise Act of 2016.’ ”

Laws of 2016, ch. 499, § 7, effective January 1, 2016, provides:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax law or corporation franchise tax law before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws and corporation franchise tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The 2005 amendment deleted former (10) which read: “Board of review. The commissioner is authorized to establish a board of review and to appoint certain qualified employees thereto. Said board of review shall, when established and appointments made thereto, have recognized status for the purpose of conducting hearings as required by the provisions of Section 27-13-43[Repealed]. The conclusions and order of such board shall require the approval of the commissioner before becoming final. In the case of an appeal to the state tax commission, a copy of the board’s order shall be made available to all commissioners prior to the date of the hearing”; and made minor stylistic changes.

Cross References —

Subpoena for witnesses, see §§13-3-93,99-9-11.

Out-of-state audit of books to determine tax liability, see §§27-3-63,27-3-65.

Extension of time to file return and pay tax, see §27-13-21.

Suspension of corporation from doing business for nonpayment of tax, see §27-13-27.

§ 27-13-67. Regulations [Repealed effective January 1, 2028].

The commissioner may from time to time make such rules and regulations, not inconsistent with this chapter as he may deem necessary to enforce its provisions.

HISTORY: Laws, 1971, ch. 513, § 1, eff from and after passage (approved April 13, 1971).

§27-13-67. Codes 1942, § 9322; Laws, 1934, ch. 121.

Editor’s Notes —

Laws of 2016, ch. 499, § 5, effective January 1, 2016, provides:

“SECTION 5. Sections 27-13-1, 27-13-3, 27-13-5, 27-13-7, 27-13-8, 27-13-9, 27-13-11, 27-13-13, 27-13-15, 27-13-17, 27-13-19, 27-13-21, 27-13-23, 27-13-25, 27-13-27, 27-13-29, 27-13-31, 27-13-33, 27-13-35, 27-13-37, 27-13-39, 27-13-41, 27-13-47, 27-13-49, 27-13-51, 27-13-53, 27-13-55, 27-13-57, 27-13-59, 27-13-61, 27-13-63, 27-13-65 and 27-13-67, Mississippi Code of 1972, which are the corporation franchise tax law, are repealed from and after January 1, 2028.”

Laws of 2016, ch. 499, § 6, effective January 1, 2016, provides:

“SECTION 6. This act shall be known and may be cited as the ‘Taxpayer Pay Raise Act of 2016.’ ”

Laws of 2016, ch. 499, § 7, effective January 1, 2016, provides:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax law or corporation franchise tax law before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income tax laws and corporation franchise tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Chapter 15. Statewide Privilege Taxes

General Provisions

§ 27-15-1. Citation of chapter.

This chapter may be cited as the state-wide privilege tax law.

HISTORY: Codes, 1942, § 9427; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 1, eff from and after June 1, 1944.

Cross References —

Local privilege tax code, see §27-17-1 et seq.

Tax imposed on premiums for legal expense insurance, see §83-49-45.

RESEARCH REFERENCES

ALR.

Failure to obtain occupational or business license or permit as defense to tort action. 13 A.L.R.2d 157.

Am. Jur.

51 Am. Jur. 2d, Licenses and Permits §§ 1, 6, 7, 9, 47, 65.

16 Am. Jur. Pl & Pr Forms (Rev), Licenses and Permits, Forms 1-5.

CJS.

53 C.J.S., Licenses §§ 50, 52.

JUDICIAL DECISIONS

1. In general.

Headlines or lead lines in the State-Wide Privilege Tax Act constitute a part of the statute and are not ordinary titles. Bailey v. Montgomery Ward & Co., 222 Miss. 544, 76 So. 2d 813, 1955 Miss. LEXIS 637 (Miss. 1955).

This act (Laws 1944, chapter 138), being the later act, is controlling as to any conflicts between it and the local privilege tax law (Laws 1944, chapter 137). Craig v. Dun & Bradstreet, Inc., 202 Miss. 207, 30 So. 2d 798, 1947 Miss. LEXIS 260 (Miss. 1947).

§ 27-15-3. Definitions.

As used in this chapter:

“Population” means the population as shown by the last census made by the United States; provided, that when any municipality makes and certifies an enumeration, as provided by law, it shall mean the population shown by such enumeration.

“Person” or “company,” herein used interchangeably, shall be taken to include any individual, firm, partnership, joint adventure, association, corporation, estate, trust, or any other group or combination acting as a unit, and includes the plural as well as the singular number, unless the intention to give a more limited meaning is disclosed by the context.

“Year” and “annually” means either the calendar year, or a period of twelve (12) calendar months.

“Capacity, ” when used with reference to manufacturing establishments, means and shall be determined from the rated capacity of the machinery installed by the manufacturer thereof.

“Business” shall include all activities or acts personal, professional, or corporate, engaged in or caused to be engaged in with the object of gain, profit, benefit, or advantage, either direct or indirect, or following or engaging in any trade, calling or profession, and all things which occupy the time, attention and labor of men for the purpose of a livelihood or profit.

“Place of business” means a store, shop, counting room, office, factory, or other location or locations whether in a building, enclosed space, or in any undefined place or places where any business as herein defined is done, conducted, or carried on.

“State-wide license” means a license issued by the Commissioner of Revenue, Commissioner of Insurance, or other officer required to collect the tax usable, good and valid, in each and every county in the state, unless otherwise limited and it shall be the authority of the licensee to engage in the business designated for the period of time under the conditions specified therein, and at the place or places stated, if the business carried on be at a definite place.

“State-wide tax” means the tax paid or imposed for a state-wide license.

“Officer” or “collector” when used with reference to officers whose duty it is to collect privilege taxes, means and includes every officer of the State of Mississippi, subdivisions or departments thereof whose duty it is to collect privilege taxes as by law provided.

“Commission,” “State Tax Commission” or “Tax Commission” means the Department of Revenue.

“Tax commissioner, ” “State Tax Commissioner,” “Chairman of the State Tax Commission,” “chairman” or “commissioner” means the Commissioner of Revenue of the Department of Revenue.

“Taxpayer” means any person liable for any tax hereunder in addition to the usual meaning of such word.

HISTORY: Codes, 1942, § 9427; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 1; Laws, 2009, ch. 492, § 55, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 146 provides:

“SECTION 146. Section 145 of this act shall take effect and be in force from and after July 1, 2009, and the remainder of this act shall take effect and be in force from and after July 1, 2010.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2010, rewrote the section.

Cross References —

Transfer of powers, duties and functions of State Tax Commission and Chairman of the State Tax Commission to the Commissioner of Revenue of the Department of Revenue, see §27-3-4.

RESEARCH REFERENCES

Am. Jur.

51 Am. Jur. 2d, Licenses and Permits §§ 42-44.

CJS.

53 C.J.S., Licenses § 51 et seq.

§ 27-15-5. Applicability and effect of chapter.

All privilege taxes levied and imposed by this chapter shall be paid in addition to any and all other taxes, and, except to the extent otherwise provided by Section 27-15-7, the provisions of this chapter shall not affect the operation of any other sections of the Mississippi Code of 1972 or other laws providing for the imposition, levy and collection of privilege taxes, including but not limited to privilege taxes on burial associations, chain stores, and the privilege taxes imposed by the Mississippi Levee District and the Yazoo-Mississippi Delta Levee District, nor shall the provisions of this chapter affect the operation of the sales tax law, nor shall the provisions of this chapter in any wise affect any law imposing a tax or fee or penalty, including filing fees, the fire marshal’s fee, penalties or fees or charges imposed and collected by the commissioner of insurance as now provided, or may be hereafter provided, by the laws of Mississippi.

HISTORY: Codes, 1942, §§ 9669, 9693, 9694; Laws, 1940, ch. 120; Laws, 1942, ch. 118; Laws, 1944, ch. 138, §§ 50, 69, 70, eff from and after June 1, 1944.

Cross References —

Corporation franchise tax, see §27-13-1 et seq.

Applicability and effect of the local privilege tax law, see §27-17-5.

Motor vehicle privilege taxes, see §27-19-1 et seq.

Finance company privilege taxes, see §27-21-1 et seq.

Severance taxes, see §27-25-1 et seq.

Vending and amusement machine taxes, see §27-27-1 et seq.

Sales tax, see §27-65-1 et seq.

Use or compensating taxes, see §27-67-1 et seq.

Tobacco tax, see §27-69-1 et seq.

Alcoholic beverage taxes, see §27-71-1 et seq.

Taxes on light wines and beer, see §27-71-301 et seq.

Taxes for defraying expenses of state fire marshal, see §45-11-5.

Small loan privilege tax, see §75-67-101 et seq.

Taxation of credit unions, see §81-13-63.

Privilege tax on burial associations, see §83-37-21.

JUDICIAL DECISIONS

jdufl

1. In general.

Payment of the contractor’s privilege tax by a foreign corporation did not relieve it of the requirement that it obtain a certificate of authority to do business from the secretary of state and, absent such certificate, the contractor was not entitled to sue in state court to enforce a construction lien. Town & Country Plumbing Co. v. Delta Real Estate Development, Inc., 357 So. 2d 126, 1978 Miss. LEXIS 2491 (Miss. 1978).

Headlines or lead lines in the State-Wide Privilege Tax Law constitute a part of the statute and are not ordinary titles. Bailey v. Montgomery Ward & Co., 222 Miss. 544, 76 So. 2d 813, 1955 Miss. LEXIS 637 (Miss. 1955).

The section heading “Sewing Machine Agents and Agencies,” is part of the statute and therefore under the terms of the statute itself a tax is imposed only upon sewing machine agents and agencies, and not upon merchants selling goods, wares, and merchandise, and selling as an incident thereof sewing machines which they own as part of their own inventory. Bailey v. Montgomery Ward & Co., 222 Miss. 544, 76 So. 2d 813, 1955 Miss. LEXIS 637 (Miss. 1955).

Where a retail store is not a sewing machine agent or agency, but is in the general merchandise business, selling its own sewing machine as an independent contractor, and has paid the local privilege taxes, the retail store is not subject to the state-wide privilege taxes. Bailey v. Montgomery Ward & Co., 222 Miss. 544, 76 So. 2d 813, 1955 Miss. LEXIS 637 (Miss. 1955).

§ 27-15-7. Levy of taxes by counties, municipalities and levee districts on privileges restricted.

The privileges taxed by this chapter shall not be taxed by the board of supervisors of any county; nor by any municipalities except as may be herein provided.

The Mississippi Levee District and the Yazoo-Mississippi Delta Levee District, and any other levee district authorized by law to levy privilege taxes, shall not levy any tax upon any privilege upon which a state-wide tax is levied under this chapter or any other law, except privileges upon public utilities and common carriers, and insurance companies.

HISTORY: Codes, 1942, § 9694; Laws, 1940, ch. 120; Laws, 1942, ch. 118; Laws, 1944, ch. 138, § 70, eff from and after June 1, 1944.

§ 27-15-9. Classification of municipalities.

For the purpose of this chapter the municipalities of the state are hereby divided into seven classes, numbered from one (1) to seven (7), which classes shall be according to the population thereof, as follows:

Class No. 1 shall include all municipalities having a population of twenty-five thousand (25,000) inhabitants or more.

Class No. 2 shall include all municipalities having a population of fifteen thousand (15,000) inhabitants, and less than twenty-five thousand (25,000) inhabitants.

Class No. 3 shall include all municipalities having a population of ten thousand (10,000) inhabitants, and less than fifteen thousand (15,000) inhabitants.

Class No. 4 shall include all municipalities having a population of five thousand (5,000) inhabitants, and less than ten thousand (10,000) inhabitants.

Class No. 5 shall include all municipalities having a population of three thousand (3,000) inhabitants, and less than five thousand (5,000) inhabitants.

Class No. 6 shall include all municipalities having a population of one thousand (1,000) inhabitants, and less than three thousand (3,000) inhabitants.

Class No. 7 shall include all municipalities having a population of five hundred (500) inhabitants, and less than one thousand (1,000) inhabitants.

The term “elsewhere in the state” as used in this chapter shall include all municipalities having a population of less than five hundred (500) inhabitants, and all other places outside of any municipality.

HISTORY: Codes, 1942, § 9428; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 2, eff from and after June 1, 1944.

§ 27-15-11. Privilege taxes imposed.

Every person desiring to engage in any business, or exercise any privilege hereafter specified shall first, before commencing same, apply for, pay for, and procure from the state tax commissioner or commissioner of insurance, a privilege license authorizing him to engage in the business or exercise the privilege specified therein, and the amount of tax shown in the following sections is hereby imposed for the privilege of engaging or continuing in the business set out therein.

HISTORY: Codes, 1942, § 9429; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 3, eff from and after June 1, 1944.

Cross References —

State tax commissioner as meaning Commissioner of Revenue of the Department of Revenue, see §27-15-3.

Local privilege tax, see §27-17-9.

Refund of taxes, generally, see §27-73-1 et seq.

RESEARCH REFERENCES

Am. Jur.

51 Am. Jur. 2d, Licenses and Permits §§ 42-44.

58 Am. Jur. 2d, Occupations, Trades, and Professions §§ 10, 54, 72, 78.

16 Am. Jur. Pl & Pr Forms (Rev), Licenses and Permits, Forms 1-5.

16 Am. Jur. Pl & Pr Forms (Rev), Licenses and Permits, Forms 11-15.

CJS.

53 C.J.S., Licenses § 51 et seq.

JUDICIAL DECISIONS

1. In general.

Headlines or lead lines in the State-Wide Privilege Tax Act constitute a part of the statute and are not ordinary titles. Bailey v. Montgomery Ward & Co., 222 Miss. 544, 76 So. 2d 813, 1955 Miss. LEXIS 637 (Miss. 1955).

Laws imposing privilege taxes are strictly construed as against claim of state or any of its political subdivisions. Craig v. Southern Bell Tel. & Tel. Co., 208 Miss. 881, 45 So. 2d 732, 1950 Miss. LEXIS 310 (Miss. 1950).

Laws imposing privilege taxes are liberally construed in favor of person sought to be charged with such taxes. Craig v. Southern Bell Tel. & Tel. Co., 208 Miss. 881, 45 So. 2d 732, 1950 Miss. LEXIS 310 (Miss. 1950).

When words of statute have reference to business, trade or profession, they should be given meaning as understood by that business or trade, though that particular meaning may differ from common or ordinary meaning of the words. Craig v. Southern Bell Tel. & Tel. Co., 208 Miss. 881, 45 So. 2d 732, 1950 Miss. LEXIS 310 (Miss. 1950).

Where railroad, which was licensed to operate its own lines in state, on September 1, 1940, took over operation of the lines of another railroad, which had paid privilege tax for the tax period ending September 1, 1940, according to the classification thereof fixed by the tax commissioner, state could not again collect tax for former’s operation of latter’s lines during period in question on a classification of the same property for the privilege of operating a railroad over the same, since the privilege of using the lines in question throughout such period had already been paid for. Craig v. Gulf, M. & O. R. Co., 196 Miss. 172, 16 So. 2d 760, 1944 Miss. LEXIS 176 (Miss. 1944).

Where defendant railroad, licensed to operate its own lines in the state, on September 1, 1940, took over the operation of the lines of Mobile & Ohio R. R. which had paid the privilege tax on its lines according to the classification thereof fixed by the tax commissioner, for the tax period ending December 1, 1940, such classification given the Mobile & Ohio R. R., if personal to it and made after an opportunity was afforded for a hearing, could not be invoked as an assessment or classification against defendant, for its operation during such period, without further affirmative action by the tax commissioner. Craig v. Gulf, M. & O. R. Co., 196 Miss. 172, 16 So. 2d 760, 1944 Miss. LEXIS 176 (Miss. 1944).

§ 27-15-13. Repealed.

Repealed by Laws, 1974, ch. 390, eff from and after June 1, 1974.

[Codes, 1942, § 9431; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 4; Laws, 1954, ch. 161, § 1]

Editor’s Notes —

Former §27-15-13 pertained to foreign banking corporations or trust companies acting as fiduciaries.

§ 27-15-15. Repealed.

Repealed by Laws, 1974, ch. 429, eff from and after June 1, 1974.

[Codes, 1942, § 9433; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 5]

Editor’s Notes —

Former §27-15-15 concerned taxation of outdoor advertising.

§ 27-15-17. Repealed.

Repealed by Laws, 1974, ch. 430, eff from and after June 1, 1974.

[Codes, 1942, § 9435; Laws, 1940, ch. 120; Laws, 1942, ch. 118; Laws, 1944, ch. 138, § 6]

Editor’s Notes —

Former §27-15-17 imposed a tax on advertising on street cars, buses or trucks.

§ 27-15-19. Repealed.

Repealed by Laws, 1974, ch. 464, eff from and after June 1, 1974.

[Codes, 1942, § 9450; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 7]

Editor’s Notes —

Former §27-15-19 imposed a tax on a business of distributing or selling at wholesale batteries for motor vehicles.

§ 27-15-21. Repealed.

Repealed by Laws, 1978, ch. 436, § 1, eff from and after July 1, 1978.

[Codes, 1942, § 9452; Laws, 1940, ch. 120; Laws, 1942, ch. 118; Laws, 1944, ch. 138, § 8]

Editor’s Notes —

Former §27-15-21 related to the imposition of tax for sale or distribution of bakery products.

§ 27-15-23. Repealed.

Repealed by Laws, 1978, ch. 410, § 7, eff from and after January 1, 1979.

[Codes, 1942, § 9465; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 9; Laws, 1956, ch. 415; Laws, 1958, chs. 561, 562, § 1]

Editor’s Notes —

Former §27-15-23 imposed a tax on savings and loan associations.

§ 27-15-25. Repealed.

Repealed by Laws, 1974, ch. 431, eff from and after June 1, 1974.

[Codes, 1942, § 9466; Laws, 1940, ch. 120; Laws, 1942, ch. 118; Laws, 1944, ch. 138, § 10; Laws, 1958, ch 562, § 2]

Editor’s Notes —

Former §27-15-25 imposed a tax on candy factories.

§ 27-15-27. Repealed.

Repealed by Laws, 1974, ch. 465, eff from and after June 1, 1974.

[Codes, 1942, § 9470; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 12]

Editor’s Notes —

Former §27-15-27 imposed a tax on persons operating devices for the purpose of checking bags, parcels, etc.

§ 27-15-29. Repealed.

Repealed by Laws, 1974, ch. 466, eff from and after June 1, 1974.

[Codes, 1942, § 9478; Laws, 1940, ch. 120; Laws, 1942, ch. 118; Laws, 1944, ch. 138, § 13; Laws, 1958, ch. 562, § 3]

Editor’s Notes —

Former §27-15-29 imposed a tax on persons engaged in the business of operating a plant for roasting, blending or mixing coffee, or a plant for grinding or mixing spices.

§ 27-15-31. Repealed.

Repealed by Laws, 1974, ch. 432, eff from and after June 1, 1974.

[Codes, 1942, § 9482; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 14]

Editor’s Notes —

Former §27-15-31 imposed a tax on persons operating a business of inquiring into reporting credit or financial standings.

§ 27-15-33. Repealed.

Repealed by Laws, 1982, ch. 442, § 2, eff from and after July 1, 1983.

[Codes, 1942, § 9484; Laws, 1940, ch. 120; Laws, 1942, ch. 118; Laws, 1944, ch. 138, § 15; Laws, 1950, ch. 533; Laws, 1956, ch. 429; Laws, 1958, ch. 562, § 4; Laws, 1962, ch. 590, § 1; Laws, 1971, ch. 352, § 1]

§ 27-15-35. Repealed.

Repealed by Laws, 1978, ch. 444, § 1, eff from and after June 1, 1978.

[Codes, 1942, § 9485; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 16; Laws, 1958, ch. 562, § 5]

Editor’s Notes —

Former §27-15-35 imposed a privilege tax on persons engaged in the business of constructing or repairing roads or highways who removed road machinery from the state.

§ 27-15-37. Repealed.

Repealed by Laws, 1974, ch. 467, eff from and after June 1, 1974.

[Codes, 1942, § 9485; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 16; Laws, 1958, ch. 562, § 5]

Editor’s Notes —

Former §27-15-37 imposed a tax on persons engaged in the business of buying and selling cotton.

§ 27-15-39. Repealed.

Repealed by Laws, 1974, ch. 468, eff from and after June 1, 1974.

[Codes, 1942, § 9520; Laws, 1938, ch. 120; Laws, 1940, ch. 112; Laws, 1946, ch. 440, §§ 1, 2]

Editor’s Notes —

Former §27-15-39 imposed a privilege tax on businesses engaged in the sale, etc. of gas systems, liquefied petroleum, etc.

§ 27-15-41. Repealed.

Repealed by Laws, 1974, ch. 433, eff from and after June 1, 1974.

[Codes, 1942, § 9552; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 25; Laws, 1958, ch. 562, § 6]

Editor’s Notes —

Former §27-15-41 imposed a tax on any person engaged in the business of renting or leasing towels, linens, etc.

§ 27-15-43. Repealed.

Repealed by Laws, 1974, ch. 469, eff from and after June 1, 1974.

[Codes, 1942, § 9578; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 26]

Editor’s Notes —

Former §27-15-43 imposed a tax on vendors selling products on trains.

§ 27-15-45. Repealed.

Repealed by Laws, 1978, ch. 436, § 1, eff from and after July 1, 1978.

[Codes, 1942, § 9615; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 39; Laws, 1954, ch. 365, § 1; Laws, 1958, ch. 562, § 7]

Editor’s Notes —

Former §27-15-45 imposed a tax on persons engaged in the business of placing racks, stands, etc. in stores upon which a stock of merchandise was displayed and maintained on consignment, etc.

§ 27-15-47. Repealed.

Repealed by Laws, 1978, ch. 474, § 3, eff from and after June 1, 1978.

[Codes, 1942, § 9615; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 39; Laws, 1954, ch. 365, § 1; Laws, 1958, ch. 562, § 7]

Editor’s Notes —

Former §27-15-47 imposed a tax on persons operating a roadhouse, night club, public dance hall, etc.

§ 27-15-49. Repealed.

Repealed by Laws, 1978, ch. 498, § 2, eff from and after June 1, 1978.

[Codes, 1942, § 9616; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 40; Laws, 1952, ch. 411, §§ 1, 2; Laws, 1954, ch. 368, §§ 1, 2; Laws, 1958, ch. 562, § 8]

Editor’s Notes —

Former §27-15-49 imposed a tax on persons engaged in the business of selling or leasing road machinery, materials, etc.

§ 27-15-51. Repealed.

Repealed by Laws, 1974, ch. 434, eff from and after June 1, 1974.

[Codes, 1942, § 9622; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 41]

Editor’s Notes —

Former §27-15-51 imposed a tax on a person engaged in the business of dealing in securities, stocks, etc.

§§ 27-15-53 and 27-15-55. Repealed.

Repealed by Laws, 1978, ch. 436, § 1, eff from and after July 1, 1978.

§27-15-53. [Codes, 1942, § 9623; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 42]

§27-15-55. [Codes, 1942, § 9632; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 44]

Editor’s Notes —

Former §27-15-53 imposed a tax on a person engaged in the sale, lease or exchange of sewing machines.

Former §27-15-55 imposed a tax on manufacturers, producers, bottlers and distributors of soft drinks.

§ 27-15-57. Repealed.

Repealed by Laws, 1978, ch. 459, § 2, eff from and after passage June 1, 1978.

[Codes, 1942, § 9649(2); Laws, 1944, ch. 138, § 45; Laws, 1948, ch. 454, § 1; Laws, 1952, ch. 408, § 1; Laws, 1956, ch. 416, § 1; Laws, 1958, ch. 562; Laws, 1966, ch. 638, § 1]

Editor’s Notes —

Former §27-15-57 imposed a tax on transient vendors, dealers or peddlers.

§ 27-15-59. Repealed.

Repealed by Laws, 1978, ch. 474, § 3, eff from and after June 1, 1978.

[Codes, 1942, § 9650; Laws, 1940, ch. 120; Laws, 1942, ch. 118; Laws, 1944, ch. 138, § 46; Laws, 1964, ch. 515, § 1]

Editor’s Notes —

Former §27-15-59 imposed a tax on travel bureaus, tour agencies and agents or representatives thereof.

Insurance Taxes

§ 27-15-81. Tax imposed.

Every person, firm or corporation (other than burial associations, hospital service associations, nonprofit hospital, medical and surgical service corporations, nonprofit community service blood supply plans and nonprofit medical liability insurance corporations taxed as otherwise provided by law), which contracts on his, their or its accounts, to issue any policies for, or agreements for life, fire, marine, surety, guaranty, fidelity, employees’ liability, liability, credit, health, accident, livestock, plate glass, tornado, automobile, automatic sprinkler, burglary, steam boiler and all other forms of insurance, shall, before any such company shall be permitted to engage or continue in such business, or exercise powers and rights under the laws of the State of Mississippi, pay to the commissioner of insurance as provided in this chapter, the following license and privilege taxes, which shall be in lieu of all licenses and privilege taxes, state, county or municipal, as follows:

HISTORY: Codes, 1942, § 9535; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 17; Laws, 1978, ch. 441, § 1, eff from and after July 1, 1978.

Editor’s Notes —

This section, as amended by Laws of 1978, ch. 441 § 1, ends in a colon, apparently referencing the sections that follow this section.

Cross References —

Collection of tax, see §27-15-101.

Tax on issuers or fire insurance for expenses of state fire marshal and expenses of state fire academy, see §45-11-5.

Privilege tax on burial associations, see §83-37-21.

RESEARCH REFERENCES

ALR.

Public regulation or control of insurance agents or brokers. 10 A.L.R.2d 950.

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation §§ 344, 348.

CJS.

44 C.J.S., Insurance §§ 131, 132.

84 C.J.S., Taxation § 200 et seq.

§ 27-15-82. Effective date of privilege licenses issued under Title 83, Mississippi Code of 1972.

Any privilege license issued under Title 83, Mississippi Code of 1972, shall be effective on the date the license is issued.

HISTORY: Laws, 2010, ch. 450, § 2, eff from and after July 1, 2010.

§ 27-15-83. Privilege tax for foreign and domestic insurance companies; fee for amending privilege license.

  1. Upon each foreign insurance company licensed as a single line company defined under Section 83-19-1, the privilege tax is as follows:
    1. Fire and Allied Lines and/or Industrial Fire. . . . .$200.00
    2. Casualty/Liability. . . . .$200.00
    3. Fidelity and/or Surety. . . . .$200.00
    4. Workers’ Compensation. . . . .$200.00
    5. Boiler and Machinery. . . . .$200.00
    6. Plate Glass. . . . .$200.00
    7. Aircraft. . . . .$200.00
    8. Inland Marine and/or Ocean Marine. . . . .$200.00
    9. Automobile Physical Damage/Automobile Liability. . . . .$200.00
    10. Homeowners/Farmowners. . . . .$200.00
    11. Guaranty/Mortgage Guaranty. . . . .$200.00
    12. Trip Accident and Baggage. . . . .$200.00
    13. Legal. . . . .$200.00
    14. Life and/or Accident and Health; Credit Life, Accidentand Health; Industrial Life, Accident and Health; andVariable Contracts. . . . .$200.00
    15. Title. . . . .$200.00
    16. Fraternal. . . . .$ 50.00
  2. For any combination of classifications of a foreign insurance company, the privilege tax for a multiple line company shall be Three Hundred Fifty Dollars ($350.00).
  3. Any stock, mutual, reciprocal or reinsurance company shall pay the appropriate privilege tax for each line of insurance the company is licensed to underwrite.
  4. For each domestic insurance which has its home office located in Mississippi, the privilege tax shall be one-half (1/2) of the fees listed in this section.
  5. Each insurance company or association which amends its privilege license shall pay a fee of Twenty-five Dollars ($25.00).

HISTORY: Codes, 1942, § 9536; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 18; Laws, 1985, ch. 433, § 1; Laws, 1988, ch. 526, § 10; Laws, 1994, ch. 509, § 1; Laws, 1998, ch. 323, § 8, eff from and after July 1, 1998.

Editor’s Notes —

Laws of 1988, ch 526, § 13, provides as follows:

“SECTION 13. The commissioner may, after notice and hearing, issue rules and regulations that he deems necessary to effectuate the purposes of this act or to eliminate devices or plans designed to avoid or render ineffective the provisions of this act. The commissioner may require such information as is reasonably necessary for the enforcement of this act. All rules and regulations adopted and promulgated pursuant to this act shall be subject to the provisions of the Mississippi Administrative Procedures Law as provided in Section 25-43-1 et seq. [now Section 25-43-1.101 et seq.], Mississippi Code of 1972.”

Cross References —

Collection of tax, see §27-15-101.

Capital and surplus requirements for various classes of insurance companies, see §83-19-31.

§ 27-15-85. Business entity acting as insurance producer, limited lines producer or limited lines credit insurance producer.

  1. Upon each business entity, as defined in Section 83-17-53, acting as an insurance producer, limited lines producer or limited lines credit insurance producer. . . . .$ 200.00.

    Every individual acting as an insurance producer, limited lines producer, limited lines credit insurance producer, supervising general agent or managing general agent for a business entity shall meet all requirements set forth in Title 83 and no individual shall be exempt from the privilege tax placed on him by this chapter.

  2. Upon each business entity, as defined in Section 83-17-53, acting as an insurance producer, limited lines producer or limited lines credit insurance producer that amends its privilege license by adding or deleting a line of authority or for the issuance of a duplicate license. . . . .$ 50.00.

HISTORY: Codes, 1942, § 9538; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 20; Laws, 1948, ch. 353, § 1; Laws, 1962, ch. 476, § 1; Laws, 1977, ch. 334, § 2; Laws, 1990, ch. 557, § 1; Laws, 1991, ch. 430 § 1; Laws, 2001, ch. 510, § 27; Laws, 2009, ch. 448, § 1, eff from and after Nov. 1, 2009.

Amendment Notes —

The 2009 amendment, effective November 1, 2009, rewrote the section.

Cross References —

Collection of tax, see §27-15-101.

Tax exemption in certain cases, see §§27-15-227,27-17-479.

Issuance of certificate of authority, see §83-17-25.

JUDICIAL DECISIONS

1. In general.

A corporation may be licensed as an insurance agency under the laws of this state. Johnson & Higgins, Inc. v. Commissioner of Ins., 321 So. 2d 281, 1975 Miss. LEXIS 1519 (Miss. 1975).

§ 27-15-87. Individual acting as insurance producer, limited lines producer or limited lines credit insurance producer.

  1. Upon each individual acting as an insurance producer, limited lines producer, limited lines credit insurance producer. . . . .$ 100.00.
  2. Upon each individual acting as an insurance producer, limited lines producer or limited lines credit insurance producer that amends its privilege license by adding or removing a line of authority or for the issuance of a duplicate license. . . . .$ 25.00.

HISTORY: Codes, 1942, § 9539; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 21; Laws, 1948, ch. 353, § 2; Laws, 1962, ch. 477, § 1; Laws, 1985, ch. 433, § 2; Laws, 2001, ch. 510, § 28; Laws, 2009, ch. 448, § 2, eff from and after Nov. 1, 2009.

Amendment Notes —

The 2009 amendment, effective November 1, 2009, rewrote the section.

Cross References —

Collection of tax, see §27-15-101.

Tax exemption in certain cases, see §§27-15-227,27-17-479.

Issuance of certificate of authority, see §83-17-25.

RESEARCH REFERENCES

ALR.

Public regulation or control of insurance agents or brokers. 10 A.L.R.2d 950.

§ 27-15-89. Supervising general agents and managing general agents.

  1. Upon each supervising general agent as defined in Section83-17-1. . . . .$ 100.00.
  2. Upon each managing general agent as defined in Section83-18-103. . . . .$ 100.00.

    The privilege licenses issued under this section to “supervising general agents” shall not constitute authority to solicit business within the State of Mississippi, and shall be renewed annually at the time and in the manner prescribed by Section 83-17-25 on application forms which shall be furnished by the Commissioner of Insurance and shall show the name of the insurance company or companies such “supervising general agent” represents, and other additional information as may be required by the Commissioner of Insurance.

HISTORY: Codes, 1942, § 9539; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 21; Laws, 1948, ch. 353, § 2, 1962, ch. 477, § 1; Laws, 1977, ch. 334, § 3; Laws, 1985, ch. 433, § 3; Laws, 2001, ch. 510, § 29; Laws, 2009, ch. 448, § 3, eff from and after Nov. 1, 2009.

Amendment Notes —

The 2009 amendment, effective November 1, 2009, substituted “$100.00” for “$50.00” in (1); rewrote (2); and deleted former (3) and (4) which read: “(3) Upon each traveling salaried representative, not otherwise taxed by this section, of underwriters, associations and reciprocal exchanges and who is compensated solely on a salaried basis . . . . . $20.00. (4) Upon each unincorporated ‘supervising general agent’ for life, health and accident insurers as defined in Section 83-17-1 . . . $50.00.”

Cross References —

Collection of tax, see §27-15-101.

Tax exemption in certain cases, see §§27-15-227,27-17-479.

Issuance of certificate of authority, see §83-17-25.

RESEARCH REFERENCES

ALR.

Public regulation or control of insurance agents or brokers. 10 A.L.R.2d 950.

§ 27-15-91. Contents of license issued pursuant to §§ 27-15-85, 27-15-87 and 27-15-89.

When any person, firm, corporation or solicitor pays a tax required under Sections 27-15-85, 27-15-87 and 27-15-89, the license so issued shall state the type, types or kinds of insurance such licensee is permitted and qualified to engage in. Whenever there is no specific privilege license tax levied against insurance agents not otherwise classified in this statute, same shall be issued under Sections 27-15-85, 27-15-87, 27-15-89, and this section, and shall state the type, types or kinds of insurance the licensee is licensed and qualified to engage in.

HISTORY: Codes, 1942, § 9539; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 21; Laws, 1948, ch. 353, § 2, 1962, ch. 477, § 1; Laws, 2009, ch. 448, § 4, eff from and after Nov. 1, 2009.

Amendment Notes —

The 2009 amendment, effective November 1, 2009, inserted “27-15-85” preceding “27-15-87” in the first and second sentences.

Cross References —

Collection of tax, see §27-15-101.

§ 27-15-93.

Repealed by Laws, 2009, ch. 448, § 14, effective November 1, 2009.

§27-15-93. [Codes, 1942, § 9540; Laws,1940, ch. 120; Laws, 1944, ch. 138, § 22; Laws, 1978, ch. 462, § 3; Laws, 1985, ch. 433, § 4; Laws, 1990, ch. 557, § 2; Laws, 1991, ch. 430 § 2; Laws, 2001, ch. 510, § 30, eff from and after Jan. 1, 2002.]

Editor’s Notes —

Former §27-15-93 provided a tax on incorporated life, health or accident insurance agencies, incorporated supervising general agents and life insurance agents.

§ 27-15-95.

Repealed by Laws, 2009, ch. 448, § 15, effective November 1, 2009.

§27-15-95. [Codes, 1942, § 9541; Laws,1940, ch. 120; Laws, 1944, ch. 138, § 23; Laws, 1978, ch. 462, § 4; Laws, 1985, ch. 433, § 5, eff from and after July 1, 1985.]

Editor’s Notes —

Former §27-15-95 provided a tax on each person other than an incorporated insurance agency writing health and accident, or industrial life insurance.

§ 27-15-97. Insurance adjusters.

Upon each incorporated company, firm or association engaged in the business of adjusting any insured losses.. . . . .$400.00.

Upon each person engaged in the business of adjusting any insuredlosses. . . . .$100.00.

This section shall not apply to officers or salaried employees of insurers nor to special or other agents of licensed insurers who adjust for the insurers they represent.

HISTORY: Codes, 1942, § 9542; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 24; Laws, 1950, ch. 413; Laws, 2016, ch. 468, § 1, eff from and after July 1, 2016.

Amendment Notes —

The 2016 amendment substituted “$ 400.00” for “$ 200.00” and “$ 100.00” for “$ 50.00.”

Cross References —

Collection of tax, see §27-15-101.

Issuance of certificate of authority, see §83-17-25.

§ 27-15-99.

Repealed by Laws, 2009, ch. 448, § 16, effective November 1, 2009.

§27-15-99. [Codes, 1942, § 9543; Laws,1940, ch. 120; Laws, 1944, ch. 138, § 24A; Laws, 1985, ch. 433, § 6, eff from and after July 1, 1985.]

Editor’s Notes —

Former §27-15-99 provided a tax on each person writing exclusively land title insurance.

§ 27-15-101. Collection of certain insurance taxes.

All taxes, fees or licenses charged and imposed by Sections 27-15-81 through 27-15-97 shall be collected by the Commissioner of Insurance as provided in this chapter, and if not paid as provided by law, penalty shall be imposed as in other cases of failure to pay privilege licenses; no license required by such sections shall be prorated. The form of license and the form of application to be made therefor shall be prescribed by the Commissioner of Insurance.

HISTORY: Codes, 1942, § 9544; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 24B; Laws, 1985, ch. 433, § 7; Laws, 2009, ch. 448, § 18, eff from and after Nov. 1, 2009.

Amendment Notes —

The 2009 amendment effective, November 1, 2009, substituted “27-15-97” for “27-15-99” preceding “shall be collected by the Commissioner” in the first sentence.

§ 27-15-103. Premium taxes; foreign insurance companies and associations.

  1. Except as otherwise provided in Section 83-61-11, in addition to the license tax now or hereafter provided by law, which tax shall be paid when the company enters or is admitted to do business in this state, there is hereby levied and imposed upon all foreign insurance companies and associations, including life insurance companies and associations, health, accident and industrial insurance companies and associations, fire and casualty insurance companies and associations, and all other foreign insurance companies and associations of every kind and description, an additional annual license or privilege tax of three percent (3%) of the gross amount of premium receipts received from, and on insurance policies and contracts written in, or covering risks located in this state, except for premiums received on policies issued to fund a deferred compensation plan qualified under Section 457 of the Federal Tax Code for federal tax exemption. In determining said amount of premiums, there shall be deducted therefrom premiums received for reinsurance from companies authorized to do business in this state, cash dividends paid under policy contracts in this state, and premiums returned to policyholders and cancellations on accounts of policies not taken, and, in the case of mutual insurance companies (including interinsurance and reciprocal exchanges, but not including mutual life, accident, health or industrial insurance companies) any refund made or credited to the policyholder other than for losses. The term “premium” as used herein shall also include policy fees, membership fees, and all other fees collected by the companies. No credit or deduction from gross premium receipts shall be allowed for any commission, fee or compensation paid to any agent, solicitor or representative. Provided, however, that any foreign insurance carrier selected to furnish service to the State of Mississippi under the State Employees Life and Health Insurance Plan shall not be required to pay the annual license or privilege tax on the premiums collected for coverage under the said plan.
  2. In the event that the Mississippi Supreme Court or another court finally adjudicates that any tax levied prior to July 1, 1985, under the provisions of this section was collected unconstitutionally and that a liability for a credit or refund for such collection has accrued, then the rate of tax set forth above shall be increased to four percent (4%) for a period of six (6) years beginning July 1 following such adjudication.
  3. The taxes herein levied and imposed for the calendar year 1982 and all calendar years thereafter shall be reduced by the net amount of income tax paid to this state for the preceding calendar year, provided, in no event may the credit be taken more than once. The credit herein authorized shall, in no event, be greater than the premium tax due under this section; it being the purpose and intent of this paragraph that whichever of the annual insurance premium tax or the income tax is greater in amount shall be paid.

HISTORY: Codes, 1942, § 9537-01; Laws, 1956, ch. 337, § 1; Laws, 1971, ch. 523, § 11; Laws, 1973, ch. 482, § 1; Laws, 1977, ch. 500, § 2; Laws, 1982, ch. 351, § 1; Laws, 1984, ch. 462, § 10; Laws, 1985, ch. 530, § 1; Laws, 1987, ch. 327, § 4; Laws, 1992, ch. 578, § 11; reenacted without change, Laws, 1994, ch. 620, § 11, eff from and after July 1, 1994.

Editor’s Notes —

Laws of 1992, ch. 578, § 13, provided for the repeal of this section effective from and after July 1, 1994. Subsequently, Laws of 1994, ch. 620, § 13, repealed Laws of 1992, ch. 578, § 13.

Cross References —

Filing statement of premium receipts and payment of premium taxes as computed under this section, see §27-15-107.

Premium tax on domestic companies, see §27-15-109.

Deduction of retaliatory taxes imposed by other states, see §27-15-109.

Premium taxes on annuity policies and contracts, see §27-15-119.

Premium retaliatory tax, see §27-15-121 et seq.

Reduction in premium tax for insurers who make qualifying Mississippi investments, see §27-15-129.

Credit for overpayment of taxes, see §27-15-131.

Taxpayer claiming credit under §57-105-1 against the taxes imposed by this section not required to pay any additional tax under §27-15-123 as a result of claiming the credit, see §57-105-1.

Payment from taxes under this section of reward and related expenses in cases of willful destruction by fire or explosion of property within this state, see §83-1-35.

Allocation of receipts from insurance premium taxes to municipal fire protection fund, see §83-1-37.

Allocation of receipts from insurance premium taxes to county volunteer fire department fund, see §83-1-39.

Application of insurance premium taxes to premium receipts of mutual insurance companies, see §83-31-45.

Tax on premium receipts of mutual insurance companies, see §83-31-45.

Contracts of insurance under the Voluntary Basic Health Insurance Coverage Law exempt from premium tax, see §83-61-11.

Federal Aspects—

Section 457 of the Federal Tax Code, referred to in this section, is codified as 26 USCS § 457.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation §§ 346, 347.

22 Am. Jur. Pl & Pr Forms (Rev), State and Local Taxation, Form 412.

22 Am. Jur. Pl & Pr Forms (Rev), State and Local Taxation, Form 413.

22 Am. Jur. Pl & Pr Forms (Rev), State and Local Taxation, Form 422.

4 Am. Jur. Proof of Facts, Doing Business, Proof No. 1 (doing business).

CJS.

44 C.J.S., Insurance §§ 118-120.

84 C.J.S., Taxation §§ 205, 206, 254, 255.

§ 27-15-105. Premium taxes; domestic companies.

Every insurance company which, having been admitted to do business in this state, has withdrawn or shall hereafter withdraw from the state, shall continue to be liable for the tax hereby imposed and shall be required to make and file the annual statement thereof as is herein required and pay the required tax so long as it shall continue to collect premiums from its policyholders in the state.

HISTORY: Codes, 1942, § 9537-02; Laws, 1956, ch. 337, § 2, eff from and after July 1, 1956.

Cross References —

Deduction of retaliatory taxes imposed by other states, see §27-15-109.

§ 27-15-107. Premium taxes; four periodic estimated tax returns and payments; reconciliation return and final payment; reporting periods, amount of tax to be paid each reporting period, due dates; penalties; Department of Revenue to enforce.

  1. Every insurance company liable for the tax under the provisions hereof shall make and file with the Department of Revenue, estimated tax returns and payments for the insurance premium tax levied under Sections 27-15-103 and 27-15-109 for the first four (4) periods of each calendar year and a reconciliation return and payment for the final reporting period for each calendar year based on the actual liability of the insurance company for insurance premium taxes for that calendar year. The insurance company shall estimate the amount of insurance premium taxes to be due for each calendar year and pay insurance premium taxes based on a percentage of that estimate as provided for in subsection (2) of this section for the first four (4) reporting periods of each calendar year. In addition to reflecting the amount of estimated tax payment being paid, the estimated return shall also contain an estimate of the gross amount of premium receipts of the insurance company subject to the insurance premium tax under Sections 27-15-103 and 27-15-109 during the reporting period. For the final reporting period for each calendar year, every insurance company shall file a reconciliation tax return reporting the balance of insurance premium taxes due for the calendar year based on insurance premiums actually received during the calendar year after the application of the estimated tax payments for the first four (4) reporting periods and any applicable credits, and pay the balance of insurance premium taxes due for the calendar year. The insurance company shall also pay with the reconciliation tax return any penalties and/or interest due for the calendar year, including any penalty and/or interest for underestimating the amount of estimated tax to be paid for the first four (4) reporting periods.
  2. The reporting periods, the amount of insurance premium tax to be paid for the reporting periods, and the due date for the tax return and payment for the reporting periods are as follows:
    1. For the first reporting period of January 1 through March 31, the percentage to be paid is one-fourth (1/4) of the estimated tax amount. The due date for the estimated return and payment is April 20.
    2. For the second reporting period of April 1 through May 31, the percentage to be paid is one-sixth (1/6) of the estimated tax amount. The due date for the estimated return and payment is June 20.
    3. For the third reporting period of June 1 through June 30, the percentage to be paid is one-twelfth (1/12) of the estimated tax amount. The due date for the estimated return and payment is July 20.
    4. For the fourth reporting period of July 1 through September 30, the percentage to be paid is one-fourth (1/4) of the estimated tax amount. The due date for the estimated return and payment is October 20.
    5. For the final reporting period of October 1 through December 31, the balance of insurance premium tax due for the calendar year shall be paid after application of estimated payments for the first four (4) reporting periods and any applicable credits are reported on a reconciliation tax return. The due date for the return and payment, including payment of any penalty and/or interest, is March 1.
  3. Any insurance company liable for the insurance premium tax levied under Sections 27-15-103 and 27-15-109 that fails to file an estimated tax return or a reconciliation tax return and fails to pay the required estimated tax payments with the estimated tax return or the balance of insurance premium tax with the reconciliation tax return by the due date for such return and payment, shall be liable for a penalty in the amount of ten percent (10%) of the payment due and interest at the rate of one percent (1%) per month from the due date of the payment until paid.
  4. Any insurance company that underestimates the estimated amount of insurance premium tax to be paid for any of the first four (4) reporting periods by more than ten percent (10%) shall be liable for penalty in the amount of ten percent (10%) of the amount by which the insurance company underestimated the amount of insurance premium tax due. The amount of this underestimate shall be determined by subtracting the amount paid for that reporting period from an amount determined by multiplying the actual annual insurance premium taxes due for the calendar year times the percentage of estimated tax to be paid for the reporting period. The insurance company shall also be liable for interest on the underestimated amount at the rate of one percent (1%) per month from the due date for the reporting period until the insurance company pays the actual annual insurance premium taxes due for the calendar year in which the reporting period is included.
  5. The Department of Revenue shall have the authority to promulgate rules and regulations, not inconsistent with this article, as it may deem necessary to enforce its provisions.

HISTORY: Codes, 1942, § 9537-03; Laws, 1956, ch. 337, § 3; Laws, 1982, ch. 351, § 2; Laws, 1988, ch. 330; Laws, 1994, ch. 502, § 1; Laws, 2002, ch. 539, § 4; Laws, 2008, ch. 330, § 1; Laws, 2009, ch. 352, § 1; Laws, 2014, ch. 419, § 1, eff from and after Jan. 1, 2014.

Amendment Notes —

The 2008 amendment substituted “due by March 1” for “due by February 20” in the fourth paragraph.

The 2009 amendment substituted “on or before March 1” for “on or before February 20” in the next-to-last paragraph.

The 2014 amendment rewrote the section to authorize insurance companies to make four periodic returns and payments of a certain portion of their estimated annual insurance premium tax liability, to provide for a final return and payment of the remainder of their annual insurance premium tax liability after application of the estimated payments, and to impose penalties for failure to file the required returns and make the required payments and for underestimating payments.

Cross References —

Transfer of powers, duties and functions of State Tax Commission to Commissioner of Revenue acting through the Department of Revenue, see §27-3-4.

Sworn statement of retaliatory taxes imposed on domestic insurers by other states, see §27-15-109.

Allocation of receipts from insurance premium taxes to municipal fire protection fund, see §83-1-37.

Allocation of receipts from insurance premium taxes to county volunteer fire department fund, see §83-1-39.

Application of insurance premium taxes to premium receipts of mutual insurance companies, see §83-31-45.

Tax on premium receipts of mutual insurance companies, see §83-31-45.

§ 27-15-109. Premium taxes; domestic companies.

  1. Except as otherwise provided in Section 83-61-11, there is hereby levied and imposed upon each domestic company doing business in this state an annual tax of three percent (3%) of the gross amount of premiums collected by such domestic company on insurance policies and contracts written in, or covering risks located in this state, except for premiums received on policies issued to fund a retirement, thrift or deferred compensation plan qualified under Section 401, Section 403 or Section 457 of the Federal Tax Code for federal tax exemption. Provided, however, that a domestic insurance company against which is levied additional premium tax under retaliatory laws of other states in which it does business, as a result of the tax increase provided by Sections 27-15-103 through 27-15-117, may deduct the total of such additional retaliatory tax from the state income tax due by it to the State of Mississippi. The insurance carriers selected to furnish service to the State of Mississippi, under the State Employees Life and Health Insurance Plan, shall not be required to pay the premium tax levied against insurance companies under this section on the premiums collected for coverage under the state employees plan.
  2. Except as expressly provided by subsection (1) of this section, all of the provisions of Sections 27-15-103 through 27-15-117 shall be applicable to such domestic insurance companies. However, the statement filed with the State Tax Commission by domestic insurance companies as provided in Section 27-15-107 shall include therein a sworn statement of all additional retaliatory premium taxes paid by them to other states as a result of the increase in premium taxes imposed by Sections 27-15-103 through 27-15-117, itemized by states to which paid.
  3. In the event that the Mississippi Supreme Court or another court finally adjudicates that any tax levied prior to July 1, 1985, under the provisions of this section was collected unconstitutionally and that a liability for a credit or refund for such collection has accrued, then the rate of tax set forth above shall be increased to four percent (4%) for a period of six (6) years beginning July 1 following such adjudication.

HISTORY: Codes, 1942, §§ 9537-04, 9537-05; Laws, 1956, ch. 337, §§ 4, 5; Laws, 1971, ch. 523, § 12; Laws, 1973, ch. 482, § 3; Laws, 1978, ch. 441, § 2; Laws, 1982, ch. 351, § 3; Laws, 1985, ch. 530, § 2; Laws, 1987, ch. 327, § 5; Laws, 1992, ch. 578, § 12; reenacted without change, Laws, 1994, ch. 620, § 12, eff from and after July 1, 1994.

Cross References —

State Tax Commission as meaning Department of Revenue, see §27-15-3.

Premium taxes on annuity policies and contracts, see §27-15-119.

Premium retaliatory tax, see §27-15-121 et seq.

Reduction in premium tax for insurers who make qualifying Mississippi investments, see §27-15-129.

Credit for overpayment of taxes, see §27-15-131.

Taxpayer claiming credit under §57-105-1 against the taxes imposed by this section not required to pay any additional tax under §27-15-123 as a result of claiming the credit, see §57-105-1.

Payment from taxes under this section of reward and related expenses in cases of willful destruction by fire or explosion of property within this state, see §83-1-35.

Allocation of receipts from insurance premium taxes to municipal fire protection fund, see §83-1-37.

Allocation of receipts from insurance premium taxes to county volunteer fire department fund, see §83-1-39.

Application of insurance premium taxes to premium receipts of mutual insurance companies, see §83-31-45.

Tax on premium receipts of mutual insurance companies, see §83-31-45.

Contracts of insurance under the Voluntary Basic Health Insurance Coverage Law exempt from premium tax, see §83-61-11.

Federal Aspects—

Qualified pension plans and taxation of employee annuities, see §§ 26 USCS §§ 401, 403.

JUDICIAL DECISIONS

I. Under Current Law.

1.-5. [Reserved for future use.]

II. Under Former Law.

6. Validity.

7. Construction and application.

I. Under Current Law.

1.-5. [Reserved for future use.]

II. Under Former Law.

6. Validity.

Statute exempting domestic insurance corporations from ad valorem taxes held not to deny equal protection of laws based on arbitrary and unreasonable classification, or as violation of privileges and immunities clause in federal constitution, or as special law or suspension of general laws for benefit of corporations, or as surrender of power to tax corporations, or as authorizing general law whereby municipalities may exempt public utility enterprises from taxation, or as special law exempting property from taxation, or as violating constitutional provision requiring property of private corporations to be taxed same as individuals. Miller v. Lamar Life Ins. Co., 158 Miss. 753, 131 So. 282, 1930 Miss. LEXIS 117 (Miss. 1930).

Statute exempting domestic insurance corporations from ad valorem taxes held not unconstitutional as amending law by reference to title only. Miller v. Lamar Life Ins. Co., 158 Miss. 753, 131 So. 282, 1930 Miss. LEXIS 117 (Miss. 1930).

State tax collector held entitled to challenge validity of statutes exempting domestic insurance corporations from ad valorem taxes. Miller v. Lamar Life Ins. Co., 158 Miss. 753, 131 So. 282, 1930 Miss. LEXIS 117 (Miss. 1930).

7. Construction and application.

Two-story building adjoining domestic insurance company’s eleven-story home office building held subject to taxation where two-story building was not necessary to furnish light and air to home office building and had no connection with life insurance business but was used for rental purposes only. Lamar Life Ins. Co. v. Board of Sup'rs, 171 Miss. 141, 157 So. 239, 1934 Miss. LEXIS 215 (Miss. 1934).

Land rightfully owned by domestic insurance companies is exempt from taxation, and land not rightfully owned is not exempt from taxation. Lamar Life Ins. Co. v. Board of Sup'rs, 171 Miss. 141, 157 So. 239, 1934 Miss. LEXIS 215 (Miss. 1934).

Interest-bearing securities and solvent credits acquired by domestic insurance corporation in making loans held exempt from ad valorem taxes. Miller v. Lamar Life Ins. Co., 158 Miss. 753, 131 So. 282, 1930 Miss. LEXIS 117 (Miss. 1930).

§ 27-15-111. Repealed.

Repealed by Laws, 1990, ch 477, § 2, eff from and after passage (approved March 24, 1990).

[Codes, 1942, § 9537-06; Laws, 1956, ch. 337, § 6; 1982, ch 351, § 4]

Editor’s Notes —

Former §27-15-111 provided that an insurance company failing to pay tax imposed by certain sections would be liable for the tax, interest and penalties.

§ 27-15-113. Premium taxes; collection by state tax commission; administrative provisions of Sales Tax Law to apply.

All taxes for which any company is liable under the provisions of this chapter or any other title or chapter which imposes a tax on insurance premiums shall be collected and recovered by the State Tax Commission in the same manner provided by law for the collection of sales taxes; and all administrative provisions of the Mississippi Sales Tax Law, including those which fix damages, penalties and interest for nonpayment of taxes, failure to file returns, and for other noncompliance with the provisions of said chapter, and all other requirements and duties imposed upon taxpayers, shall apply to all persons liable for taxes under the provisions of this chapter or any other title or chapter which imposes a tax on insurance premiums and the commission shall exercise all the power and authority and perform all the duties with respect to taxpayers under this chapter or any other title or chapter which imposes a tax on insurance premiums as are provided in said sales tax law, except that in cases of conflict, then the provisions of this chapter or any other title or chapter which imposes a tax on insurance premiums shall control.

HISTORY: Codes, 1942, § 9537-06; Laws, 1956, ch. 337, § 6; Laws, 1982, ch. 351, § 5; Laws, 1990, ch. 477, § 1, eff from and after passage (approved March 24, 1990).

Cross References —

State Tax Commission as meaning Department of Revenue, see §27-15-3.

Deduction of retaliatory taxes imposed by other states, see §27-15-109.

Credit for overpayment of taxes, see §27-15-131.

Administrative provisions, see §27-15-201 et seq.

Mississippi Sales Tax Law, see §27-65-1 et seq.

Allocation of receipts from insurance premium taxes to municipal fire protection fund, see §83-1-37.

Allocation of receipts from insurance premium taxes to county volunteer fire department fund, see §83-1-39.

Application of insurance premium taxes to premium receipts of mutual insurance companies, see §83-31-45.

§ 27-15-115. Additional taxes imposed.

In addition to all other taxes authorized by law, insurance companies shall pay the license and privilege taxes imposed by Sections 27-15-81 and 27-15-83, the taxes imposed by Sections 27-15-103 through 27-15-117, ad valorem taxes on real estate and tangible personal property, state income tax, sales tax levied on a vendor with a requirement of adding it to the sales price and use tax levied on the cost of tangible personal property purchased outside this state for use within this state.

HISTORY: Codes, 1942, § 9537-07; Laws, 1956, ch. 337, § 7; Laws, 1958, ch. 446; Laws, 1960, ch. 371; Laws, 1962, ch. 475; Laws, 1978, ch. 441, § 4, eff from and after July 1, 1978.

Cross References —

State income taxes, see §27-7-1 et seq.

Deduction of retaliatory taxes imposed by other states, see §27-15-109.

Ad valorem taxes, see §27-35-1 et seq.

Sales tax, see §27-65-1 et seq.

Use or compensating taxes, see §27-67-1 et seq.

Allocation of receipts from insurance premium taxes to municipal fire protection fund, see §83-1-37.

Allocation of receipts from insurance premium taxes to county volunteer fire department fund, see §83-1-39.

Application of insurance premium taxes to premium receipts of mutual insurance companies, see §83-31-45.

§ 27-15-117. Premium taxes; applicability to mutual and reciprocal insurance companies and associations.

All of the provisions of Sections 27-15-103 through 27-15-117 shall be applicable to mutual and reciprocal insurance companies and associations.

HISTORY: Codes, 1942, § 9537-08; Laws, 1956, ch. 337, § 8, eff from and after July 1, 1956.

Cross References —

Deduction of retaliatory taxes imposed by other states, see §27-15-109.

Tax on premium receipts of mutual insurance companies, see §83-31-45.

§ 27-15-119. Premium taxes; annuity policies and contracts.

  1. Notwithstanding any other provisions of the laws of this state, the rate of the annual license or privilege tax on the gross amount of premium receipts received from and on annuity policies and contracts written in or covering risks located in this state shall be one percent (1%) upon all insurance companies and associations from July 1, 1994, through June 30, 1995, and thereafter there shall be no annual license or privilege tax on the gross amount of premium receipts received from and on annuity policies and contracts written in or covering risks located in this state upon all insurance companies and associations. Provided, however, an annual license or privilege tax on the gross amount of premium receipts received from and on policies and contracts issued to fund a retirement, thrift or deferred compensation plan qualified under Section 401, Section 403, an individual retirement annuity qualified under Section 408 or Section 457 of the Federal Tax Code for federal tax exemption shall not be imposed on any foreign or domestic company, unless such foreign company has its principal place of business in a state which imposes a license or privilege tax on such policies issued by companies having their principal place of business in Mississippi, in which case said foreign company shall be taxed at the same rate its state of principal business imposes a license or privilege tax on Mississippi companies with respect to such policies. Provided further, in the event an insurance company has heretofore included in its premium charge the tax required hereby, said premium charges on all such annuity policies and contracts shall be reduced by the amount of said tax within one hundred twenty (120) days from March 30, 1974. This latter provision shall apply to all such annuity policies and contracts qualified under Section 401, Section 403, Section 408 or Section 457 of the Federal Tax Code for federal tax exemption presently in force as well as to those hereafter issued.
  2. In the event that the Mississippi Supreme Court or another court finally adjudicates that any tax levied prior to July 1, 1985, under the provisions of this section was collected unconstitutionally and that a liability for a credit or refund for such collection has accrued, then the rate of tax set forth above shall be increased to four percent (4%) for a period of six (6) years beginning July 1 following such adjudication.

HISTORY: Codes, 1942, § 9537.5; Laws, 1956, ch. 339; Laws, 1973, ch. 482, § 2; Laws, 1974, ch. 474; Laws, 1982, ch. 398; Laws, 1984, ch. 462, § 11; Laws, 1985, ch. 530, § 3; Laws, 1987, ch. 327, § 6; Laws, 1994, ch. 441, § 1, eff from and after July 1, 1994.

Cross References —

Reduction in premium tax for insurers who make qualifying Mississippi investments, see §27-15-129.

Credit for overpayment of taxes, see §27-15-131.

Allocation of receipts from insurance premium taxes to municipal fire protection fund, see §83-1-37.

Allocation of receipts from insurance premium taxes to county volunteer fire department fund, see §83-1-39.

Application of insurance premium taxes to premium receipts of mutual insurance companies, see §83-31-45.

Federal Aspects—

Qualified pension plan, or individual retirement annuity, see 26 USCS §§ 401, 403, 408.

§ 27-15-121. Premium retaliatory tax; citation.

Sections 27-15-121 through 27-15-127 shall be known as the “Mississippi Insurance Premium Tax Retaliatory Law.”

HISTORY: Codes, 1942, § 9537-21; Laws, 1964, ch. 474, § 1, eff from and after December 31, 1964.

Cross References —

Foreign insurance companies, generally, see §83-21-1 et seq.

§ 27-15-123. Premium retaliatory tax; imposition.

When by or pursuant to the laws of any other state or foreign country any taxes, licenses and other fees, in the aggregate, and any fines, penalties, deposit requirements or other material obligations, prohibitions or restrictions are or would be imposed upon Mississippi insurers, or upon the agents or representatives of such insurers, which are in excess of such taxes, licenses and other fees, in the aggregate, or which are in excess of the fines, penalties, deposit requirements or other obligations, prohibitions, or restrictions directly imposed upon similar insurers, or upon the agents or representatives of such insurers, of such other state or country under the statutes of this state, so long as such laws of such other state or country continue in force or are so applied, the same taxes, licenses and other fees, in the aggregate, or fines, penalties or deposit requirements or other material obligations, prohibitions or restrictions of whatever kind shall be imposed by the state tax commission or the commissioner of insurance upon the insurers, or upon the agents or representatives of such insurers, of such other state or country doing business or seeking to do business in Mississippi. Any tax, license or other fee or other obligation imposed by any city, county or other political subdivision or agency of such other state or country on Mississippi insurers or their agents or representatives shall be deemed to be imposed by such state or country within the meaning of this section.

HISTORY: Codes, 1942, § 9537-22; Laws, 1964, ch. 474, § 2; Laws, 1982, ch. 351, § 6, eff from and after July 1, 1982.

Cross References —

State Tax Commission as meaning Department of Revenue, see §27-15-3.

Taxpayer claiming credit under §57-105-1 against the taxes imposed by this section not required to pay any additional tax under this section as a result of claiming the credit, see §57-105-1.

Allocation of receipts from insurance premium taxes to municipal fire protection fund, see §83-1-37.

Allocation of receipts from insurance premium taxes to county volunteer fire department fund, see §83-1-39.

Application of insurance premium taxes to premium receipts of mutual insurance companies, see §83-31-45.

§ 27-15-125. Premium retaliatory tax; excluded taxes and charges.

Sections 27-15-121 through 27-15-127 shall not apply as to personal income taxes, nor as to ad valorem taxes on real or personal property nor as to special purpose obligations or assessments imposed by another state in connection with particular kinds of insurance, other than property insurance, except that deductions, from premium taxes or other taxes otherwise payable, allowed on account of real estate or personal property taxes paid shall be taken into consideration by the state tax commission in determining the propriety and extent of retaliatory action under this section.

HISTORY: Codes, 1942, § 9537-23; Laws, 1964, ch. 474, § 3; Laws, 1982, ch. 351, § 7, eff from and after July 1, 1982.

Cross References —

State Tax Commission as meaning Department of Revenue, see §27-15-3.

Allocation of receipts from insurance premium taxes to municipal fire protection fund, see §83-1-37.

Allocation of receipts from insurance premium taxes to county volunteer fire department fund, see §83-1-39.

Application of insurance premium taxes to premium receipts of mutual insurance companies, see §83-31-45.

§ 27-15-127. Premium retaliatory tax; determination of domicile of foreign insurer.

For the purposes of Sections 27-15-121 through 27-15-127 the domicile of a foreign insurer other than insurers formed under the laws of Canada, shall be that state designated by the insurer in writing filed with the commissioner at time of admission to this state or within six months after June 11, 1964, whichever date is the later, and may be any one of the following states:

That in which the insurer was first authorized to transact insurance;

That in which is located the insurer’s principal place of business in the United States; or

That in which is held the larger deposit of trusteed assets of the insurer for the protection of its policyholders and creditors in the United States.

If the insurer makes no such designation its domicile shall be deemed to be that state in which is located its principal place of business in the United States.

In the case of an insurer formed under the laws of Canada or a province thereof, its domicile shall be deemed to be that province in which its head office is situated.

HISTORY: Codes, 1942, § 9537-24; Laws, 1964, ch. 474, § 4, eff from and after December 31, 1964.

Editor’s Notes —

At the direction of the co-counsel for the Joint Legislative Committee on Compilation, Revision and Publication of Legislation, an error in the first paragraph was corrected by substituting “June 11, 1964” for “the effective date of Sections 27-15-121 through 27-15-127.”

§ 27-15-129. Reduction in premium tax for qualifying Mississippi investments.

  1. The amount of premium tax payable pursuant to Sections 27-15-103, 27-15-109, 27-15-119 and 83-31-45, Mississippi Code of 1972, shall be reduced from the amount otherwise fixed in such sections if the payer files a sworn statement with the required annual report showing as of the beginning of the reporting period that at least the following amounts of the total admitted assets of the payer were invested and maintained in qualifying Mississippi investments as hereinafter defined in subsection (2) of this section over the period covered by such report:

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  2. For the purpose of this section, “a qualifying Mississippi investment” is hereby defined as follows:
    1. Certificates of deposit issued by any bank or savings and loan association domiciled in this state;
    2. Bonds of this state or bonds of municipal, school, road or levee districts, or other political subdivisions of this state;
    3. Loans evidenced by notes and secured by deeds of trust on property located in this state;
    4. Real property located in this state;
    5. Policy loans to residents of Mississippi, or other loans to residents of this state, or to corporations domiciled in this state;
    6. Common or preferred stock, bonds and other evidences of indebtedness of corporations domiciled in this state; and
    7. Cash on deposit in any bank or savings and loan association domiciled in this state.

      “A qualifying Mississippi investment” shall not include any investment for which a credit is allocated under Section 57-105-1 and/or Section 57-115-1 et seq.

  3. If the credits, or any part thereof, authorized by the preceding provisions of this section shall be held by a court of final jurisdiction to be unconstitutional and void for any reason or to make the annual premium taxes levied by Sections 27-15-103, 27-15-109, 27-15-119 and 83-31-45, Mississippi Code of 1972, unlawfully discriminatory or otherwise invalid under the Fourteenth Amendment or the Commerce Clause of the Constitution of the United States or under any state or other federal constitutional provisions, it is hereby expressly declared that such fact shall in no way affect the validity of the annual premium taxes levied thereby, and that such provisions would have been enacted even though the Legislature had known this credit section would be held invalid.
  4. This section shall apply to taxes accruing and investments existing from and after July 1, 1985.

Percentage of Total Admitted Assets in Qualifying Tax Payable Percentage of Premium Mississippi Investments Tax Payable 1% 99% 2% 98% 3% 97% 4% 96% 5% 95% 6% 94% 7% 93% 8% 92% 9% 91% 10% 80% 15% 70% 20% 60% 25% 50%

HISTORY: Laws, 1985, ch. 530, § 5; Laws, 1986, ch. 321; Laws, 1989, ch. 576, § 1; Laws, 1990, ch. 333, § 1; Laws, 1991, ch. 381, § 1; Laws, 1992, ch. 375, § 1; Laws, 2007, ch. 528, § 2; Laws, 2011, ch. 524, § 7, eff from and after July 1, 2011.

Amendment Notes —

The 2007 amendment added the second paragraph in (2).

The 2011 amendment added “and/or Section 57-115-1 et seq.” at the end of the last paragraph of (2).

§ 27-15-131. Credit for overpayment of taxes.

In the event a company has overpaid taxes levied pursuant to Section 27-15-103, 27-15-109, 27-15-119 or 83-31-45, the commissioner may give credit for such overpayment and allow the company to take credit on subsequent returns or, if necessary, in the discretion of the commissioner, refund such overpayment as otherwise provided by Section 27-15-113.

HISTORY: Laws, 1985, ch. 530, § 6, eff from and after July 1, 1985.

Cross References —

Premium taxes on foreign insurance companies, see §27-15-103.

Premium taxes on domestic insurance companies, see §27-15-109.

Premium taxes on annuity contracts and policies, see §27-15-119.

Premium retaliatory tax, see §27-15-123.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 344 et seq.

CJS.

84 C.J.S. Taxation §§ 205, 206, 254, 255.

§ 27-15-133. Credit against premium tax for domestic or foreign insurance company that writes policies within coast area of the state.

There shall be allowed as a credit against the tax imposed under Sections 27-15-103 through 27-15-129, in an amount equal to ten percent (10%) of the gross premium receipts on new policies written for essential property insurance (as defined in Section 83-34-1) within the coast area of this state on or after January 1, 2007, for any domestic or foreign insurance company which writes policies within the coast area; provided, however, the credit allowed hereunder shall not exceed One Hundred Thousand Dollars ($100,000.00) during any calendar year. The State Tax Commission and the Department of Insurance shall determine what constitutes new policies written, or covering risk, within the coast area of this state. Any tax credit claimed under this section but not used in any taxable year may be carried forward for the three (3) succeeding tax years. For purposes of this section, “coast area” shall have the meaning as provided in Section 83-34-1.

HISTORY: Laws, 2007, ch. 425, § 4, eff from and after passage (approved Mar. 22, 2007.).

Editor’s Notes —

Laws of 2007, ch. 425, § 1, effective March 22, 2007, provides:

“SECTION 1. This act shall be known and may be cited as the “Mississippi Economic Growth and Redevelopment Act of 2007.”

Cross References —

State Tax Commission as meaning Department of Revenue, see §27-15-3.

Public Utilities

§ 27-15-151. Tax imposed.

There is hereby imposed and levied and shall be collected annual privilege taxes, in addition to any and all other taxes imposed by law upon the persons, firms, co-partnerships, associations, or corporations, for the privilege of carrying on and continuing the businesses, activities, and exercising powers and rights under the laws of the State of Mississippi, which said tax shall be levied and collected as herein provided.

HISTORY: Codes, 1942, § 9599; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 27, eff from and after June 1, 1944.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 344 et seq.

CJS.

84 C.J.S., Taxation § 195.

§ 27-15-153. Telephone companies.

Upon each person engaged or continuing in this state in the business of operating a telephone company, there is hereby levied a tax of Four Cents (4¢) on each telephone in service at the end of the last calendar year, or Twenty-five Dollars ($25.00), whichever is greater.

HISTORY: Codes, 1942, § 9600; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 28; Laws, 1950, ch. 536; Laws, 1978, ch. 499, § 1, eff from and after June 1, 1978.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation §§ 330, 331, 335 et seq.

CJS.

84 C.J.S., Taxation § 198.

JUDICIAL DECISIONS

1. In general.

Word “conduit” as used in this section means a structure, usually installed underground, containing one or more ducts or tubes in which cables are installed, and it does not include a cable. Craig v. Southern Bell Tel. & Tel. Co., 208 Miss. 881, 45 So. 2d 732, 1950 Miss. LEXIS 310 (Miss. 1950).

Unenclosed coaxial telephone cable, buried underground and not in conduit, is not subject to privilege tax imposed by this section. Craig v. Southern Bell Tel. & Tel. Co., 208 Miss. 881, 45 So. 2d 732, 1950 Miss. LEXIS 310 (Miss. 1950).

§ 27-15-155. Electric light and power companies.

Upon each person engaging or continuing in this state in the business of operating an electric light or electric power plant, or maintaining a line or lines for the transmission of electricity, or electric current for electric lights or electric power, for each mile of pole line, as herein defined, operated or maintained in this state. . . . .$22.50

The term “pole line” as used in this section shall include any line of poles carrying one or more wires, upon or through which is transmitted electricity or electric current with a voltage of 10,000 volts (10KV), or more, to or between distribution sub-stations where it is transformed for distribution to as many as twenty-five (25) customers, and shall include such lines as comprise the transmission system that connects up and serves such sub-stations, but shall exclude distribution or service lines from such sub-stations, and rural lines serving individual customers.

HISTORY: Codes, 1942, § 9601; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 29, eff from and after June 1, 1944.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 344 et seq.

CJS.

84 C.J.S., Taxation § 196.

§ 27-15-157. Railroad companies.

  1. Upon each person engaging or continuing in the business of operating a railroad, tax is assessed as follows:

    For each railroad whose average earnings per mile are greater than Thirty-six Thousand Dollars ($36,000.00), the tax shall be Ninety Dollars ($90.00) per mile.

    For each railroad whose average earnings per mile are greater than Thirty-two Thousand Dollars ($32,000.00), but not more than Thirty-six Thousand Dollars ($36,000.00), the tax shall be Eighty Dollars ($80.00) per mile.

    For each railroad whose average earnings per mile are greater than Twenty-eight Thousand Dollars ($28,000.00), but not more than Thirty-two Thousand Dollars ($32,000.00), the tax shall be Seventy Dollars ($70.00) per mile.

    For each railroad whose average earnings per mile are greater than Twenty-four Thousand Dollars ($24,000.00), but not more than Twenty-eight Thousand Dollars ($28,000.00), the tax shall be Sixty Dollars ($60.00) per mile.

    For each railroad whose average earnings per mile are greater than Twenty Thousand Dollars ($20,000.00), but not more than Twenty-four Thousand Dollars ($24,000.00), the tax shall be Fifty Dollars ($50.00) per mile.

    For each railroad whose average earnings per mile are greater than Sixteen Thousand Dollars ($16,000.00), but not more than Twenty Thousand Dollars ($20,000.00), the tax shall be Forty Dollars ($40.00) per mile.

    For each railroad whose average earnings per mile are greater than Twelve Thousand Dollars ($12,000.00), but not more than Sixteen Thousand Dollars ($16,000.00), the tax shall be Thirty Dollars ($30.00) per mile.

    For each railroad whose average earnings per mile are greater than Eight Thousand Dollars ($8,000.00), but not more than Twelve Thousand Dollars ($12,000.00), the tax shall be Twenty Dollars ($20.00) per mile.

    For each railroad whose average earnings per mile are greater than Four Thousand Dollars ($4,000.00) per mile, but not more than Eight Thousand Dollars ($8,000.00), the tax shall be Ten Dollars ($10.00) per mile.

    For each railroad whose average earnings per mile are less than Four Thousand Dollars ($4,000.00) per mile, the tax shall be Five Dollars ($5.00) per mile.

  2. For the purposes of subsection (1) of this section, the average earnings per mile for a railroad shall be calculated for each line or branch operated in this state based on the proportion that the gross receipts from business for the line or branch bears to the number of miles operated at the close of the preceding business year. If the railroad line or branch is new or had no earnings during the preceding business year, the tax shall be Five Dollars ($5.00) per mile.

HISTORY: Codes, 1942, § 9602; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 30; Laws, 1995, ch. 369, § 1, eff from and after passage (approved March 15, 1995).

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation §§ 194, 196, 317-329.

CJS.

74 C.J.S., Railroads § 38.

84 C.J.S., Taxation §§ 209 et seq., 751.

JUDICIAL DECISIONS

1. In general.

Where railroad, which was licensed to operate its own lines in state, on September 1st, 1940, took over operation of the lines of another railroad, which had paid privilege tax for the tax period ending December 1, 1940, according to the classification thereof fixed by the tax commissioner, state could not again collect tax for former’s operation of latter’s lines during period in question on a classification of the same property for the privilege of operating a railroad over the same, since the privilege of using the lines in question throughout such period had already been paid for. Craig v. Gulf, M. & O. R. Co., 196 Miss. 172, 16 So. 2d 760, 1944 Miss. LEXIS 176 (Miss. 1944).

Where defendant railroad, licensed to operate its own lines in the state, on September 1, 1940, took over the operation of the lines of Mobile & Ohio R. R. which had paid the privilege tax on its lines according to the classification thereof fixed by the tax commissioner, for the tax period ending December 1st, 1940, such classification given the Mobile & Ohio R. R. if personal to it and made after an opportunity was afforded for a hearing, could not be invoked as an assessment or classification against defendant, for its operation during such period, without further affirmative action by the tax commissioner. Craig v. Gulf, M. & O. R. Co., 196 Miss. 172, 16 So. 2d 760, 1944 Miss. LEXIS 176 (Miss. 1944).

A railroad had no just cause of complaint because of the fact that it was called on to pay an ad valorem and an acreage tax on its land in common with other land owners, and in addition thereto a tax on the privilege of operating its railroad, since the two taxes were separate and distinct. Yazoo & M. V. R. Co. v. Board of Mississippi Levee Comm'rs, 188 Miss. 889, 195 So. 704, 1940 Miss. LEXIS 65 (Miss. 1940).

Privilege tax on railroad not unconstitutional as denying equal protection of the laws, nor is the tax objectionable because it is graded according to railroad mileage. Yazoo & M. V. R. Co. v. Board of Mississippi Levee Comm'rs, 188 Miss. 889, 195 So. 704, 1940 Miss. LEXIS 65 (Miss. 1940).

§ 27-15-159. Repealed.

Repealed by Laws, 1978, ch. 445, § 1, eff from and after July 1, 1978.

[Codes, 1942, § 9603; Laws, 1940, ch. 120; 1944, ch. 138, § 31]

Editor’s Notes —

Former §27-15-159 imposed a privilege tax upon persons operating a telegraph company.

§ 27-15-161. Repealed.

Repealed by Laws, 1974, ch. 470, eff from and after June 1, 1974.

[Codes, 1942, § 9604; Laws, 1940, ch. 120; 1944, ch. 138, § 32]

Editor’s Notes —

Former §27-15-161 imposed a privilege tax on a person engaging or continuing the business of operating a sleeping car or palace car business within the state.

§ 27-15-163. Repealed.

Repealed by Laws, 1978, ch. 445, § 1, eff from and after July 1, 1978.

[Codes, 1942, § 9605; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 33]

Editor’s Notes —

Former §27-15-163 imposed a privilege tax upon a person operating an express business, transporting freight or passengers from one point to another within the state.

§ 27-15-165. Pipeline companies.

Upon each person operating a pipeline in or through this state or engaged in transporting in or through this state crude oil, liquid petroleum products, and natural or artificial gas through pipes or conduits, for the privilege of exercising or enjoying such right and power in this state, and for the privilege of enjoying and receiving the benefit and protection of the government and laws of this state, there is levied a tax, in addition to all other taxes, as follows:

On each mile of pipe having a diameter of less than twelve (12)inches. . . . .$15.00

On each mile of pipe having a diameter of twelve (12) inches and less than fifteen (15) inches. . . . .$37.50

On each mile of pipe having a diameter of fifteen (15) inches and less than twenty (20) inches. . . . .$52.50

On each mile of pipe having a diameter of twenty (20) to twenty-six (26) inches, inclusive. . . . .$75.00

On each mile of pipe having a diameter of over twenty-six (26)inches. . . . .$125.00

The term “pipeline” as used in this section shall apply to both interstate and intrastate trunk lines, but shall not apply to those pipelines, known as service lines, used solely for distributing gas or other petroleum products in or near cities, towns, and villages to the ultimate consumer. And this section shall not apply to those persons, firms or corporations mining or producing gas or oil on which a privilege tax measured by gross production is imposed and paid in this state.

HISTORY: Codes, 1942, § 9606; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 34; Laws, 1952, ch. 410, § 1.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 343.

CJS.

84 C.J.S., Taxation § 207.

JUDICIAL DECISIONS

1. In general.

State tax collector had no authority to maintain a mandamus suit to compel the State Tax Commissioner to assess back privilege taxes on a pipeline within the state so as to enable such collector to thereafter recover past due privilege taxes against a taxpayer. Craig v. Stone, 194 Miss. 767, 11 So. 2d 433, 1943 Miss. LEXIS 23 (Miss. 1943).

The recital in the ad valorem assessment by the State Tax Commission of the length and diameter of an operator’s pipeline was not binding on the state tax commission when engaged in ascertaining the amount of the privilege tax due by the operator. Craig v. Southern Natural Gas Co., 193 Miss. 76, 8 So. 2d 230, 1942 Miss. LEXIS 94 (Miss. 1942).

In assessing the privilege tax imposed for the operation of a pipeline, the tax commissioner is not bound by the admission of the taxpayer as to the length and diameter of the pipeline, it being his duty to determine whether the claim of the taxpayer is correct, and he has the right to require it to furnish such other information as may be necessary to ascertain the correct amount of tax due, and his determination, when set forth in an order after hearing and passing upon objections, is final except as to the right of review by the court. Craig v. Southern Natural Gas Co., 193 Miss. 76, 8 So. 2d 230, 1942 Miss. LEXIS 94 (Miss. 1942).

Suit to collect the privilege tax imposed upon the operation of a pipeline may be brought when, but not before, the amount of the tax due has been ascertained by the state tax commissioner by the method prescribed by statute. Craig v. Southern Natural Gas Co., 193 Miss. 76, 8 So. 2d 230, 1942 Miss. LEXIS 94 (Miss. 1942).

Absence of an order by the state tax commissioner setting forth the “units to be used in determining the tax due to be paid by the public utilities” warranted the dismissal of a suit by the state tax collectors to recover privilege taxes alleged to be due for the operation of a pipeline. Craig v. Southern Natural Gas Co., 193 Miss. 76, 8 So. 2d 230, 1942 Miss. LEXIS 94 (Miss. 1942).

The imposition of privilege tax on foreign corporations selling to distributors in the state natural gas piped from another state, after reducing the pressure, was invalid as a burden upon interstate commerce. State Tax Com. v. Interstate Natural Gas Co., 284 U.S. 41, 52 S. Ct. 62, 76 L. Ed. 156, 1931 U.S. LEXIS 460 (U.S. 1931).

§ 27-15-167. Application for privilege license; payment of tax.

Each person required by Sections 27-15-151 through 27-15-165 to pay a privilege tax for doing business in this state, shall annually, on or before the first day of December each year, make and file with the State Tax Commission an application for a privilege license, and shall pay the tax as provided in those sections. The application forms shall be furnished by the State Tax Commission to the applicant. The applicant must provide all information required.

HISTORY: Codes, 1942, § 9607; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 35, eff from and after June 1, 1944; Laws, 1995, ch. 369, § 2, eff from and after passage (approved March 15, 1995).

Cross References —

State Tax Commission as meaning Department of Revenue, see §27-15-3 et seq.

RESEARCH REFERENCES

Am. Jur.

51 Am. Jur. 2d, Licenses and Permits §§ 1, 2.

JUDICIAL DECISIONS

1. In general.

Where railroad, which was licensed to operate its own lines in state, on September 1st, 1940, took over operation of the lines of another railroad, which had paid privilege tax for the tax period ending December 1, 1940, according to the classification thereof fixed by the tax commissioner, state could not again collect tax for formers operation of latter’s lines during period in question on a classification of the same property for the privilege of operating a railroad over the same, since the privilege of using the lines in question throughout such period had already been paid for. Craig v. Gulf, M. & O. R. Co., 196 Miss. 172, 16 So. 2d 760, 1944 Miss. LEXIS 176 (Miss. 1944).

Where defendant railroad, licensed to operate its own lines in the state, on September 1, 1940, took over the operation of the lines of Mobile & Ohio R. R. which had paid the privilege tax on its lines, according to the classification thereof fixed by the tax commissioner, for the tax period ending December 1st, 1940, such classification given the Mobile & Ohio R. R., if personal to it and made after an opportunity was afforded for a hearing, could not be invoked as an assessment or classification against defendant, for its operation during such period, without further affirmative action by the tax commissioner. Craig v. Gulf, M. & O. R. Co., 196 Miss. 172, 16 So. 2d 760, 1944 Miss. LEXIS 176 (Miss. 1944).

The recital in the ad valorem assessment by the state tax commission of the length and diameter of an operator’s pipeline was not binding on the state tax commission when engaged in ascertaining the amount of the privilege tax due by the operator under former tax statute (Laws 1935, ex sess ch. 20, § 180). Craig v. Southern Natural Gas Co., 193 Miss. 76, 8 So. 2d 230, 1942 Miss. LEXIS 94 (Miss. 1942).

§ 27-15-169. Repealed.

Repealed by Laws, 1995, ch. 369, § 5, eff from and after passage (approved March 15, 1995).

[Codes, 1942, § 9608; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 36; Laws, 1985, ch. 455, § 6, eff from and after passage (approved March 29, 1985)]

Editor’s Notes —

Former §27-15-169 provided for determination of the tax by the commissioner.

§ 27-15-171. Application for and issuance of additional privilege license; payment of additional tax.

If at any time any person liable for a tax under Sections 27-15-151 through 27-15-165 increases his classifications so as to require the payment of an additional tax, or shall begin business or construct or operate additional taxable units, application shall be made to the Tax Commission for additional privilege license, and upon the determination by the Tax Commission of the amount of tax due, shall pay the same. The Tax Commission shall issue such privilege license to expire on December 1 following, and shall collect the pro rata annual tax according to the number of months between the date of liability and December 1 following.

HISTORY: Codes, 1942, § 9609; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 37; Laws, 1995, ch. 369, § 3, eff from and after passage (approved March 15, 1995).

Cross References —

Tax Commission as meaning Department of Revenue, see §27-15-3.

RESEARCH REFERENCES

Am. Jur.

51 Am. Jur. 2d, Licenses and Permits §§ 1, 2.

JUDICIAL DECISIONS

1. In general.

Where railroad, which was licensed to operate its own lines in state, on September 1st, 1940, took over operation of the lines of another railroad, which had paid privilege tax for the tax period ending December 1, 1940, according to the classification thereof fixed by the tax commissioner, state could not again collect tax for former’s operation of latter’s lines during period in question on a classification of the same property for the privilege of operating a railroad over the same, since the privilege of using the lines in question throughout such period had already been paid for. Craig v. Gulf, M. & O. R. Co., 196 Miss. 172, 16 So. 2d 760, 1944 Miss. LEXIS 176 (Miss. 1944).

Where defendant railroad, licensed to operate its own lines in the state, on September 1, 1940, took over the operation of the lines of Mobile & Ohio R. R. which had paid the privilege tax on its lines according to the classification thereof fixed by the tax commissioner, for the tax period ending December 1st, 1940, such classification given the Mobile & O. R. R., if personal to it and made after an opportunity was afforded for a hearing, could not be invoked as an assessment or classification against defendant, for its operation during such period, without further affirmative action by the tax commissioner. Craig v. Gulf, M. & O. R. Co., 196 Miss. 172, 16 So. 2d 760, 1944 Miss. LEXIS 176 (Miss. 1944).

§ 27-15-173. Time for payment of taxes; issuance of statewide license; levy of tax by local governments; applicability of provisions of Sales Tax Law.

The taxpayer shall complete the application and shall pay the tax imposed by Sections 27-15-151 through 27-15-165 on or before the first day of December in each year (except as provided in the next preceding section), but failure to receive an application for a license does not exempt any taxpayer from the payment of damages as imposed by this chapter. Upon the payment of the tax, the Tax Commission shall issue a statewide license as herein provided.

The privilege tax herein imposed by the foregoing sections on telephone, railroad, electric light and power companies, and pipeline companies shall be for a statewide purpose and no board of supervisors nor municipality shall levy any privilege tax upon any of the companies.

All administrative provisions of the Mississippi Sales Tax Law, including those which provide for collection and administrative appeals procedures, fix damages, penalties and interest for failure to comply with the provisions of the sales tax law, and all other requirements and duties imposed upon any license or taxpayer, apply to all persons liable for taxes, fees and other monies imposed by Sections 27-15-151 through 27-15-165. In carrying out his duties under the provisions of Sections 27-15-151 through 27-15-165, the Chairman of the State Tax Commission may exercise all of the power and authority granted to the chairman under the Mississippi Sales Tax Law with respect to licensees or taxpayers. However, if any of the provisions of this chapter relating to the administration, imposition or collection of the taxes, fees and penalties under Sections 27-15-151 through 27-15-165 conflict with the provisions of the Mississippi Sales Tax Law, then the provisions of this chapter shall govern.

HISTORY: Codes, 1942, § 9610; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 38; Laws, 1995, ch. 369, § 4, eff from and after passage (approved March 15, 1995).

Cross References —

Tax Commission as meaning Department of Revenue and Chairman of the State Tax Commission as meaning the Commissioner of Revenue of the Department of Revenue, see §27-15-3.

General Administrative Provisions Applicable to Chapter

§ 27-15-201. License; where obtained.

All licenses required by this chapter shall be obtained from the tax commissioner or the commissioner of insurance, except in cases where the law provides that some other officer shall issue the license.

HISTORY: Codes, 1942, § 9666; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 47, eff from and after June 1, 1944.

Cross References —

Tax commissioner as meaning the Commissioner of Revenue of the Department of Revenue, see §27-15-3.

Local privilege tax, see §27-17-451.

§ 27-15-203. License; application by taxpayer.

Every person required to obtain a license for the privilege of engaging in any business for which a privilege tax is required shall make application therefor in writing to the officer who is required to collect the tax. The application for license shall be filed on blanks to be furnished by the State Auditor for that purpose, and shall be subscribed and sworn to by the person owning the business, or having an ownership interest therein; or the officer who is required to collect the tax, or his duly authorized agent, may certify to the application. If the applicant is a corporation, a duly authorized agent shall execute the application.

The application shall, in addition to such other information as the officer who is required to collect the tax may require, show the name of such person or corporation, and in case of a partnership, the name of each partner thereof; the person’s, firm’s or corporation’s business office address, the location of the place of business to which the license shall apply, and the nature of the business in which engaged, and any other information the officer who is required to collect the tax may require.

The application shall contain all the information necessary for the officer collecting the tax to properly classify the applicant and ascertain the amount of tax due.

The application shall be accompanied by the amount of the privilege tax required by law.

Any person who shall willfully make any false statement in an application for a privilege license shall be guilty of a misdemeanor, and upon conviction thereof, shall be required to pay as damages double the amount of the difference between the tax paid and that which should have been paid, in addition to the fine and imprisonment imposed.

It is specifically provided that the officer taking the application for a privilege license shall carefully preserve the same for a period of three (3) years for the use of the grand jury, the courts of the state, or any duly authorized officer of the State of Mississippi, and any officer who shall refuse or fail to take or require the application, or affidavit as herein required, shall be guilty of a misdemeanor and subject to the penalties therefor.

Each application or filing made under this section shall include the Social Security number(s) of the applicant in accordance with Section 93-11-64, Mississippi Code of 1972.

HISTORY: Codes, 1942, § 9667; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 48; Laws, 1997, ch. 588, § 15, eff from and after July 1, 1997.

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor,” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section 27-104-6 provides that whenever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Laws of 1997, ch. 588, § 150, effective July 1, 1997, provides as follows:

“SECTION 150. Any person or entity shall be absolutely immune from any liability arising from compliance with the dictates of this act unless such conduct by the person or entity is willful and intentional.”

Cross References —

Local privilege tax, see §27-17-453.

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

RESEARCH REFERENCES

Am. Jur.

51 Am. Jur. 2d, Licenses and Permits § 50 et seq.

CJS.

53 C.J.S., Licenses §§ 70-72.

§ 27-15-205. License; issuance, duration, suspension and reinstatement.

Upon the receipt of the application herein required, and payment of the amount shown thereby to be due for the privilege to be exercised, the officer to whom the application is made shall determine if the application is in proper form, and if the correct amount be tendered, and may require the applicant to furnish such other and further information as in his opinion is necessary to ascertain the correct amount of tax due. When the correct amount of the tax has been so ascertained, the officer shall issue to the applicant taxpayer a privilege license according to such application, and shall date the same as of the first day of the month of its issuance. The officer issuing the license shall countersign the same when issued by him, and he shall enter the same in the register prescribed by law therefor. The license issued by collectors as herein provided shall be executed in duplicate, the original shall be delivered to the licensee by the officer, and the duplicate shall be attached to the application therefor, and preserved by the officer as a public record.

If, however, such officer, shall, before issuing the license, or at any time thereafter, have reason to believe that the statements of the business contained in the application are incorrect or false in any material particular, the officer shall duly notify the applicant wherein the supposed discrepancy lies, and he is hereby empowered to require the applicant to render such other information as will enable him to determine the proper tax due. After making such determination of the proper tax due, if the license has not been issued, the officer shall forthwith proceed to collect the amount of tax due; and if the license shall have been issued under the original application, he shall collect the difference between the sum shown to be properly due, and the sum paid with the original application, and shall issue an additional license therefor which shall expire at the same time as the original. If the additional tax is paid within sixty (60) days after the determination by the office of the proper amount due, no penalty shall be applied. If the taxpayer shall willfully fail or refuse to furnish the information requested by such officer, he shall be liable for damages as in other cases of payment of an insufficient privilege tax, and may be proceeded against civilly or criminally as otherwise provided herein, and shall suffer the penalties provided herein therefor.

The license issued pursuant to this section shall be good, usable, and valid for one (1) year after the date thereof, or for such other period as is fixed by law for the privilege, which period shall be so designated in the license. All statewide licenses shall be issued for a period no longer than one (1) year.

The officer issuing the license shall be authorized to suspend any license issued to any person pursuant to this section for being out of compliance with an order for support, as defined in 93-11-153. The procedure for suspension of a license for being out of compliance with an order for support, and the procedure for the reissuance or reinstatement of a license suspended for that purpose, and the payment of any fees for the reissuance or reinstatement of a license suspended for that purpose, shall be governed by Section 93-11-157 or Section 93-11-163, as the case may be. If there is any conflict between any provision of Section 93-11-157 or Section 93-11-163 and any provision of this chapter, the provisions of Section 93-11-157 or Section 93-11-163, as the case may be, shall control.

HISTORY: Codes, 1942, §§ 9427, 9668; Laws, 1940, ch. 120; Laws, 1944, ch. 138, §§ 1, 49; Laws, 1996, ch. 507, § 8; Laws, 2009, ch. 492, § 56, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 146 provides:

“SECTION 146. Section 145 of this act shall take effect and be in force from and after July 1, 2009, and the remainder of this act shall take effect and be in force from and after July 1, 2010.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2010, substituted “sixty (60) days” for “thirty (30) days” in the third sentence of the second paragraph; and made minor stylistic changes throughout.

Cross References —

Local privilege tax, see §27-17-455.

Crime of collecting privilege tax without issuing license, see §97-11-49.

RESEARCH REFERENCES

Am. Jur.

51 Am. Jur. 2d, Licenses and Permits § 50 et seq.

16 Am. Jur. Pl & Pr Forms (Rev), Licenses and Permits, Forms 23, 24.

16 Am. Jur. Pl & Pr Forms (Rev), Licenses and Permits, Form 25.

16 Am. Jur. Pl & Pr Forms (Rev), Licenses and Permits, Forms 41-49.

16 Am. Jur. Pl & Pr Forms (Rev), Licenses and Permits, Forms 61-63.

22 Am. Jur. Pl & Pr Forms (Rev), State and Local Taxation, Form 388.

CJS.

53 C.J.S., Licenses §§ 70-72.

JUDICIAL DECISIONS

1. In general.

In assessing the privilege tax imposed for the operation of a pipeline the tax commissioner is not bound by the admission of the taxpayer as to the length and diameter of the pipeline, it being his duty to determine whether the claim of the taxpayer is correct, and he has the right to require it to furnish such other information as may be necessary to ascertain the correct amount of tax due, and his determination, when set forth in an order after hearing and passing upon objections, is final except as to the right of review by the court. Craig v. Southern Natural Gas Co., 193 Miss. 76, 8 So. 2d 230, 1942 Miss. LEXIS 94 (Miss. 1942).

The recital in the ad valorem assessment by the state tax commission of the length and diameter of an operator’s pipeline was not binding on the state tax commission when engaged in ascertaining the amount of the privilege tax due by the operator. Craig v. Southern Natural Gas Co., 193 Miss. 76, 8 So. 2d 230, 1942 Miss. LEXIS 94 (Miss. 1942).

Suit to collect the privilege tax imposed upon the operation of a pipeline may be brought when, but not before, the amount of the tax due has been ascertained by the state tax commissioner by the method prescribed by statute. Craig v. Southern Natural Gas Co., 193 Miss. 76, 8 So. 2d 230, 1942 Miss. LEXIS 94 (Miss. 1942).

§ 27-15-207. Taxes required where taxpayer engages in several businesses.

Any person pursuing or engaging in more than one (1) of the businesses for which a privilege tax is imposed, shall pay separately the privilege tax imposed upon each separate business so conducted, engaged in, or pursued except as otherwise specifically provided by this chapter, and if the business made taxable, or the privilege to be exercised, is carried on at two (2) or more separate places, a separate license for each place or location of such business shall be obtained.

HISTORY: Codes, 1942, § 9669; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 50, eff from and after June 1, 1944.

Cross References —

Local privilege tax, see §27-17-459.

§ 27-15-209. License to be taken out on increased business.

In all cases where a privilege tax is required for carrying on any business in this state, and a privilege license has been obtained for the same, and afterwards during the period covered by said license, the licensee shall desire to increase his business to a classification for which a higher privilege tax is required, he shall before increasing same, procure an additional license, but shall only be required to pay for such additional privilege license on such higher classification; the same to be prorated on the annual rate according to the number of months unexpired remaining in the period for which the original license was issued, and the additional license shall expire at the same time as the original license. The officer issuing the license shall certify on the face thereof that it is an additional license, and the period for which it is issued.

HISTORY: Codes, 1942, § 9670; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 51, eff from and after June 1, 1944.

§ 27-15-211. License may be taken for part of year, when.

In the event a person engaged in business is liable for two (2) or more annual privilege taxes, or has two (2) or more annual privilege licenses, which licenses expire in different months desires to have all his privilege tax licenses expire on a common date, he may apply to the officer whose duty it is to collect the privilege tax at the time any annual privilege tax license expires and have issued a privilege tax license which will expire on the desired common date; and he shall pay for such privilege tax license at the pro rata annual rate according to the number of months in the period between the date the license is issued and its date of expiration. The officer issuing such license for less than a year shall certify on the face thereof that it is issued to provide a common expiration date, the period for which it is issued, and the amount paid therefor. A person engaged in business, who thereafter becomes liable for a privilege tax for any new kind of business, may in like manner obtain a license for a less period than one (1) year. But this section shall not apply to any person who by reason of failure to procure a license, becomes liable for the penalty provided by this chapter, nor to any person beginning business, but any license issued to a person beginning business shall be issued for one (1) year, unless elsewhere specifically provided.

HISTORY: Codes, 1942, § 9671; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 52, eff from and after June 1, 1944.

Cross References —

Local privilege tax, see §27-17-463.

§ 27-15-213. Officer to notify all persons liable for a privilege tax.

On or before the first day of each month, the collector shall mail to each privilege taxpayer holding an annual license, and whose license will expire during the following month, as shown by his record, a notice, that the license will expire, and that a new privilege license must be procured during the said following month, and shall enclose therewith an application blank for a new license; but the failure to send or receive such notice shall not exempt such privilege taxpayer from any penalties prescribed by law. Immediately upon a receipt of an assessment by the tax commissioner, of privilege taxes due, the collector shall mail to the person liable for the privilege license, or licenses, and damages shown in the assessment, a notice thereof and the person liable for the privilege license and damages named in the assessment shall have ten (10) days, after the notice has been given, within which to pay the tax.

HISTORY: Codes, 1942, § 9672; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 53, eff from and after June 1, 1944.

Cross References —

Tax commissioner as meaning Commissioner of Revenue of the Department of Revenue, see §27-15-3.

Local privilege tax, see §27-17-465.

§ 27-15-215. Penalty for failure to procure license; collection of unpaid taxes.

All persons liable for privilege taxes imposed by this chapter, who shall fail to procure the license therefor before beginning the business for which a privilege tax is required, or who shall fail to renew, during the month in which it is due, the license on a business for which he has theretofore procured a privilege license, shall in each or either instance, be liable for the amount of the tax required for such business and fifty percent (50%) thereof, and it is hereby made the duty of the commissioner, whose duty it is to collect the tax on such business, to collect the said tax and penalty; and the commissioner, or his duly authorized representative, may make immediate demand upon such dealer for the payment of all such taxes and penalties.

If any taxes and penalties found to be due are not paid on demand, the commissioner, whose duty it is to collect the tax on such business, may forthwith issue a warrant under official seal, directed to the sheriff of any county of the state, commanding him to levy upon and sell the real and personal property of the person owing the tax, found within his county, for the payment of the amount thereof, with added damages, penalties, and cost of entering and executing the warrant, and to return such warrant to the commissioner and pay to him money collected by virtue thereof, by a time to be therein specified, not more than sixty days from the date of the warrant. The sheriff shall, within five days after the receipt of the warrant, file with the circuit clerk of his county a copy thereof, and thereupon the circuit clerk shall enter in the judgment roll, in the column for judgment debtors, the name of the taxpayer mentioned in the warrant, and in appropriate columns, the amount of the tax, or portion thereof, and damages, for which the warrant is issued, and the date when such copy is filed; and thereupon the amount of such warrant or warrants so docketed shall become a lien upon the title to and interest in the real and personal property, including choses in action, of the person against whom it is issued, in the same manner as a judgment duly enrolled in the office of such clerk. The sheriff thereupon shall proceed upon the same in all respects with like effect, and in the same manner prescribed by law in respect to executions issued against property upon judgment or attachment proceedings of a court of record; and shall be entitled to the same fee for his service in executing the warrant as now allowed by law for like service, to be collected in the same manner as provided by law for like service.

The commissioner shall endorse across the face of the license issued the words: “Collected as damages,” showing the amount; and he shall account for all such penalties as he is required to account for privilege taxes collected under this chapter. In addition to the hereinabove described penalties, the delinquent taxpayer shall be guilty of a misdemeanor, and subject to the penalties therefor.

HISTORY: Codes, 1942, § 9673; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 54; Laws, 1958, ch. 562, § 10, eff July 1, 1958.

Cross References —

Enrollment of judgments, generally, see §11-7-189.

Attachment at law against debtors, see §11-33-1 et seq.

Executions, generally, see §13-3-111 et seq.

Sheriff’s execution and return of process, see §19-25-37.

Penalties for misdemeanor, see §27-15-251.

Local privilege tax, see §27-17-467.

Action to recover tax, penalty and interest, see §27-35-5.

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

RESEARCH REFERENCES

Am. Jur.

51 Am. Jur. 2d, Licenses and Permits § 74 et seq.

16 Am. Jur. Pl & Pr Forms (Rev), Licenses and Permits, Form 72.

16 Am. Jur. Pl & Pr Forms (Rev), Licenses and Permits, Form 73. 22 Am. Jur. Pl & Pr Forms (Rev), State and Local Taxation, Form 382.

16 Am. Jur. Pl & Pr Forms (Rev), Licenses and Permits, Forms 11-15.

22 Am. Jur. Pl & Pr Forms (Rev), State and Local Taxation, Form 388.

CJS.

53 C.J.S., Licenses § 101 et seq.

JUDICIAL DECISIONS

1. In general.

In a suit for the breach of a commercial lease, the tenant was not prohibited from claiming lost profits resulting from the club’s sale of beer and he did not have a license to sell beer where any failure in obtaining a liquor license was not a contributing cause of the damages that he tenant sought. Evans v. Clemons, 872 So. 2d 23, 2003 Miss. App. LEXIS 821 (Miss. Ct. App. 2003), cert. denied, 873 So. 2d 1032, 2004 Miss. LEXIS 475 (Miss. 2004).

Where defendant railroad, licensed to operate its own lines in the state, on September 1, 1940, took over the operation of the lines of Mobile & Ohio R. R. which had paid the privilege tax on its lines according to the classification thereof fixed by the tax commissioner, for the tax period ending December 1, 1940, such classification given the Mobile & Ohio R. R., if personal to it and made after an opportunity was afforded for a hearing, could not be invoked as an assessment or classification against defendant, for its operation during such period, without further affirmative action by the tax commissioner. Craig v. Gulf, M. & O. R. Co., 196 Miss. 172, 16 So. 2d 760, 1944 Miss. LEXIS 176 (Miss. 1944).

Where railroad, which was licensed to operate its own lines in state, on September 1st, 1940, took over operation of the lines of another railroad, which had paid privilege tax for the tax period ending December 1, 1940, according to the classification thereof fixed by the tax commissioner, state could not again collect tax for former’s operation of latter’s lines during period in question on a classification of the same property for the privilege of operating a railroad over the same, since the privilege of using the lines in question throughout such period had already been paid for. Craig v. Gulf, M. & O. R. Co., 196 Miss. 172, 16 So. 2d 760, 1944 Miss. LEXIS 176 (Miss. 1944).

Neither this section nor any other section of the act designates either the duty to collect the tax, or the right to enforce it by suit, as exclusive in the tax commissioner. Craig v. J. A. Jones Const. Co., 195 Miss. 378, 15 So. 2d 45, 1943 Miss. LEXIS 136 (Miss. 1943).

State tax collector, under statute giving him general authority to collect taxes, had authority to maintain suit to collect contractor’s license fee and privilege tax on contract by nonresident corporation to construct an army camp within the state, notwithstanding statute imposing the tax provides that application for license should be made to tax commissioner and delegates the duty to such commissioner to collect the tax. Craig v. J. A. Jones Const. Co., 195 Miss. 378, 15 So. 2d 45, 1943 Miss. LEXIS 136 (Miss. 1943).

The local activity of a foreign corporation, not qualified to do business in the state as such, performed in the installation, adjustment and testing of certain air conditioning systems in buildings located in the state and constituting a substantial part of the performance of the contract for the sale of the machinery and equipment which it manufactured outside the state and shipped into the state in interstate commerce for use in air conditioning such buildings, was subject to the tax imposed by previous similar enactment of this section, and the imposition of such tax was not a violation of the interstate commerce clause of the United States Constitution. Stone v. York Ice Machinery Corp., 193 Miss. 638, 10 So. 2d 380, 1942 Miss. LEXIS 145 (Miss. 1942).

Where a substantial portion of a contract for the sale, installation, adjustment and testing of machinery and equipment, manufactured by a foreign corporation outside the state and shipped into the state by interstate commerce, is performed in the state, as a condition precedent to its final acceptance by the purchaser, in the exercise of a local activity, the contention of such corporation as to its nonliability for the taxes in question, if sustained, would work an unjust discrimination against those residing in the state who may undertake to manufacture and install machinery and equipment in connection with the project enumerated by the taxing statute and also where the materials for any of such projects are ordered and shipped in interstate commerce for manufacturers out of the state and assembled and installed by local residents who may be engaged in the business of contracting in the state and liable for the taxes in question. Stone v. York Ice Machinery Corp., 193 Miss. 638, 10 So. 2d 380, 1942 Miss. LEXIS 145 (Miss. 1942).

The penalties provided have no application to the tax on life insurance premiums, but apply alone to a failure to pay and renew annually the license to do business in the state, although the premium tax is denominated in the statute as an additional license tax. State ex rel. Gully v. Mutual Life Ins. Co., 189 Miss. 830, 196 So. 796, 1940 Miss. LEXIS 122 (Miss. 1940).

§ 27-15-217. Post license in conspicuous place, or exhibit same.

Each privilege license issued shall be kept posted in a conspicuous part of the place of business of the person to whom such license has been issued where the business carried on has a permanent location, and if the business is such that the license cannot be so posted, then the licensee shall have such license in his actual possession at the time of carrying on such business or doing the act named. In all cases where the question arises as to whether a privilege license has been procured, the license or record thereof, if in existence, shall be the only evidence of payment.

When a proper holder of a privilege license to engage in any business at any definite location in a county desires to remove same to another location in the same county, the tax collector shall upon proper application in writing by the licensee, grant to such person the right to make such move, and shall endorse upon the said license his approval of the change in location.

HISTORY: Codes, 1942, § 9674; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 55, eff from and after June 1, 1944.

Cross References —

Local privilege tax, see §27-17-469.

§ 27-15-219. License to be a personal privilege.

The privilege license herein provided shall be and constitute a personal privilege to the person named therein to conduct the business specified in the license, and shall not be transferable to any other person, and shall be construed to limit to the county and location specified therein the person named in the license in conducting the business and exercising the privilege named, unless otherwise provided by this chapter, and such license shall not exempt from taxation any property used in the business except as specifically provided by law.

No change in the name of the firm, nor the taking in of a new partner, nor the withdrawal of one or more members of the firm shall be considered as commencing business; but if any one or more of the partners remain in the firm, the business shall be regarded as continuing.

HISTORY: Codes, 1942, § 9675; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 56, eff from and after June 1, 1944.

Cross References —

Local privilege tax, see §27-17-471.

RESEARCH REFERENCES

Am. Jur.

51 Am. Jur. 2d, Licenses and Permits § 65.

JUDICIAL DECISIONS

1. In general.

Where defendant railroad, licensed to operate its own lines in the state, on September 1, 1940, took over the operation of the lines of Mobile & Ohio R. R. which had paid the privilege tax on its lines according to the classification thereof fixed by the tax commissioner, for the tax period ending December 1, 1940, such classification given the Mobile & Ohio R. R., if personal to it and made after an opportunity was afforded for a hearing, could not be invoked as an assessment or classification against defendant, for its operation during such period, without further affirmative action by the tax commissioner. Craig v. Gulf, M. & O. R. Co., 196 Miss. 172, 16 So. 2d 760, 1944 Miss. LEXIS 176 (Miss. 1944).

Where railroad, which was licensed to operate its own lines in state, on September 1st, 1940, took over operation of the lines of another railroad, which had paid privilege tax for the tax period ending December 1, 1940, according to the classification thereof fixed by the tax commissioner, state could not again collect tax for former’s operation of latter’s lines during period in question on a classification of the same property for the privilege of operating a railroad over the same, since the privilege of using the lines in question throughout such period had already been paid for. Craig v. Gulf, M. & O. R. Co., 196 Miss. 172, 16 So. 2d 760, 1944 Miss. LEXIS 176 (Miss. 1944).

§ 27-15-221. Unlawful business not legalized.

The issuance of a privilege license, or the payment of a tax required therefor, shall not make lawful any business, employment transaction, article or device, or the operation thereof, contrary to any statute of this state, or any ordinance of any municipality thereof.

HISTORY: Codes, 1942, § 9676; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 57, eff from and after June 1, 1944.

Cross References —

Local privilege tax, see §27-17-473.

Crimes involving gambling, see §97-33-1 et seq.

Crimes relating to cane racks, punch boards, etc., see §97-33-7.

RESEARCH REFERENCES

Am. Jur.

51 Am. Jur. 2d, Licenses and Permits § 10.

CJS.

53 C.J.S., Licenses §§ 1, 2, and 4.

§ 27-15-223. Printing of privilege tax license blanks.

It shall be the duty of the officer collecting the taxes to prepare and have printed the proper privilege tax license blanks necessary to carry into effect the laws relating to privilege taxes and there shall be printed on each license at the bottom thereof, the words: “This license shall not make lawful any act or thing declared to be unlawful by the State of Mississippi.” All such privilege tax license blanks shall be printed in the form prescribed by the officer collecting the tax and shall be imprinted with the fiscal year for which the blanks are to be issued, and shall be numbered consecutively beginning with number one (1) of each fiscal year; and shall be made in duplicate, the original and duplicate to bear the same serial number and be alike in all respects, except that they be marked “original,” “duplicate,” and be of different colors.

HISTORY: Codes, 1942, § 9683; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 63, eff from and after June 1, 1944.

Cross References —

Local privilege tax, see §27-17-475.

§ 27-15-225. Privilege tax exemptions; clubs, etc.

Clubs for the promotion or development of the art of canning, preserving or bottling; the art of cooking; art of sewing or handwork; the art of drawing or painting; or otherwise, the art of home or domestic science may sell their products without paying any of the taxes levied by this chapter; provided, this shall not be construed to authorize any person, persons, club or clubs to promote such business as a commercial enterprise or to sell things not produced by themselves.

HISTORY: Codes, 1942, § 9677; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 58, eff from and after June 1, 1944.

Cross References —

Local privilege tax, see §27-17-485.

Tax exemption of cooperative associations, generally, see §79-19-53.

RESEARCH REFERENCES

Am. Jur.

51 Am. Jur. 2d, Licenses and Permits § 32 et seq.

CJS.

53 C.J.S., Licenses §§ 56, 57.

§ 27-15-227. Privilege tax exemptions; elderly or persons with disabilities and hotel enterprises.

  1. Any person sixty-five (65) years old or older, or any person blind, deaf or dumb, or maimed by loss of hand or foot, or loss of the use of the hand or foot, or any citizen of the United States who is disabled or suffering from an infirmity to the extent that he is unable to perform physical labor of not more than fifty percent (50%) of normal ability, and whose annual gross income is not more than Nine Hundred Dollars ($900.00), may exercise any of the privileges named below in this section, without the payment of a privilege tax under the provisions of this chapter, which exemption shall be restricted and limited to the following businesses:

    Broom factories, checking rooms, drays, fur dealers, ice cream carts, mattress renovators, sign painters, shoe repair shops, insurance agents.

  2. The privilege tax shall not apply to bakeries, checking rooms, and cold storage plants when such enterprises are operated in connection with a hotel solely for the use and convenience of its patrons, and the product or service of such enterprises is not sold to others than patrons of the hotel.
  3. Any person claiming an exemption under this section shall apply for and obtain a certificate of exemption as provided in Sections 27-15-235 and 27-15-237.

HISTORY: Codes, 1942, § 9678; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 59, eff from and after June 1, 1944.

Cross References —

Insurance taxes, see §27-15-81 et seq.

Local privilege tax, see §27-17-479.

RESEARCH REFERENCES

Am. Jur.

51 Am. Jur. 2d, Licenses and Permits § 32 et seq.

16 Am. Jur. Pl & Pr Forms (Rev), Form 73.

CJS.

53 C.J.S., Licenses §§ 56, 57.

§ 27-15-229. Privilege tax exemptions; national and state banks.

None of the provisions of this chapter shall be construed as imposing a privilege tax on any national bank now or hereafter located in the State of Mississippi, or on any bank incorporated or chartered under the laws of the State of Mississippi.

HISTORY: Codes, 1942, § 9678; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 59, eff from and after June 1, 1944.

§ 27-15-231. Privilege tax exemptions; municipalities.

No tax levied under the provisions of this chapter shall be levied, assessed or collected from or against, any municipality in this state which operates any business which is taxed hereunder, it being the intention of the legislature that all municipalities are specifically exempted from the provisions of this chapter and it shall never be construed as being the intention of the legislature to levy any privilege tax against any municipality in the state.

HISTORY: Codes, 1942, § 9679; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 59A, eff from and after June 1, 1944.

Cross References —

Local privilege tax, see §27-17-483.

§ 27-15-233. Privilege tax exemptions; activities in fair enclosures.

No privilege tax license shall be required of hotels, restaurants, fruit stands and vendors of soft drinks, circuses, exhibitions, street fairs, or other amusements when the same are held within the enclosure of and in cooperation with the annual holding of any state, county or community fair or any fair held for the benefit of the public where no dividends are declared to the stockholders thereof, and the proceeds thereof are used exclusively for the operation, maintenance and improvement of such fair.

HISTORY: Codes, 1942, § 9682; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 62, eff from and after June 1, 1944.

Cross References —

Local privilege tax, see §27-17-487.

§ 27-15-235. Privilege tax exemptions; certificate.

Any person desiring to avail himself of any of the exemptions provided in Sections 27-15-225 through 27-15-231, shall, before engaging in such business, file with the officer whose duty it is to collect the privilege tax, an application for the exemption certificate accompanied by an affidavit stating fully the grounds upon which such exemption is claimed. If the exemption be claimed on grounds other than a manifest visible disability, the above required affidavit must be accompanied by a certified statement from a county health officer, or the United States Veterans Bureau in the case of veterans of the World War, showing that the applicant is disabled to the extent of fifty percent (50%) as defined in Section 27-15-227. If fully satisfied of the facts and of the justices of such claim, the officer shall issue to such applicant a certificate of exemption which shall authorize such person to engage in the business therein designated for a period of one year. The procedure above set forth shall be required in every instance for the continuance of such business during each and every year subsequent to that for which the exemption certificate was originally granted. Provided, that the tax collector before issuing any additional certificate shall require the applicant to show to his satisfaction that the gross income of the applicant for the preceding year was not more than Nine Hundred Dollars ($900.00).

HISTORY: Codes, 1942, § 9680; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 60, eff from and after June 1, 1944.

Cross References —

Local privilege tax, see §27-17-489.

RESEARCH REFERENCES

Am. Jur.

51 Am. Jur. 2d, Licenses and Permits § 32 et seq.

16 Am. Jur. Pl & Pr Forms (Rev), Licenses and Permits, Form 73.

CJS.

53 C.J.S., Licenses §§ 56, 57.

§ 27-15-237. Privilege tax exemptions; personal privilege; nontransferability and display of certificate; penalties.

The certificate of exemption provided for above is hereby declared to be a personal privilege, peculiar to the grantee and is not transferable, and no business may be conducted thereunder by any person other than the grantee.

The holder of any such certificate of exemption is hereby required to keep and display the same as in the case of the holder of a privilege license. Any person who shall engage in any business as an exempt person, without first complying with the requirements above set forth, shall be liable to prosecution and punishment as is provided for persons doing business without a license, and in addition thereto, shall be liable for any and all privilege taxes and damages provided for in the case of non-exempt persons failing to obtain privilege licenses; and any person who shall make a false representation, or affidavit, in order to secure such exemption shall be punishable as in the case of perjury.

HISTORY: Codes, 1942, § 9681; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 61, eff from and after June 1, 1944.

Cross References —

Local privilege tax, see §27-17-491.

RESEARCH REFERENCES

Am. Jur.

51 Am. Jur. 2d, Licenses and Permits § 32 et seq.

CJS.

53 C.J.S., Licenses §§ 56, 57.

§ 27-15-239. Disposition of monies collected; privilege tax record to be kept.

Each officer authorized to issue privilege licenses shall keep a privilege tax register in such form as the state auditor of public accounts shall prescribe in which shall be entered the names of all privilege taxpayers, the amount paid, the serial number of the license issued, the period covered by such license, and the business location. This register shall constitute a permanent record of the officer authorized to collect privilege taxes and shall always be open for inspection by the public. At the end of the year, each such officer shall return to the state auditor of public accounts all unused privilege tax license blanks and three (3) years after the return of such unused privilege tax license blanks, the state auditor of public accounts shall destroy the same. All monies received by the officer authorized by law to issue privilege tax licenses shall be deposited in the state treasury on the same day in which such funds are collected. At the end of each month, the state auditor of public accounts shall carefully check the books and records of the state tax commission and of the commissioner of insurance and of the seafood commission, and shall verify the amounts paid or to be paid into the state treasury insofar as it relates to the collection of privilege taxes; and any duty herein required to the state auditor of public accounts may be performed by his designee for that purpose.

HISTORY: Codes, 1942, § 9685; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 64; Laws, 1984, ch. 478, § 9, eff from and after July 1, 1984.

Editor’s Notes —

Laws of 1984, ch 478, § 3, effective from and after July 1, 1984, provides that, for purpose of this section, requirements that funds be deposited on the same day “collected” shall mean when remittances of tax collections and reports in connection therewith shall have been subjected to only minimum essential but expeditious processing.

Laws of 1984, ch 478, § 35, effective July 1, 1984, provides:

“SECTION 35. The provisions of this act shall control if in conflict with any other statute, the operation of which would tend to frustrate the purposes of this act.”

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor,” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section 27-104-6 provides that whenever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Cross References —

State Tax Commission as meaning Department of Revenue, see §27-15-3.

Monthly reports of collections, see §27-15-241.

Local privilege tax, see §27-17-493.

RESEARCH REFERENCES

CJS.

53 C.J.S., Licenses § 107.

§ 27-15-241. Monthly report.

The privilege taxes paid to the officer collecting same shall be paid into the state treasury by him on the same day in which said funds are collected by said officer, and shall be reported by him monthly, except as otherwise provided by law. Each such officer shall, within twenty (20) days after the end of each month, make to the state auditor of public accounts a detailed report of the licenses issued by him during the preceding month, showing the number and date of each license, and name the licensee, the business for which it was issued, and the amount collected for it, upon such forms as shall be provided by the state auditor of public accounts. At the same time each such officer shall furnish to the state tax commission a copy of the report herein required. The officer failing to make this report shall be reported by the state auditor of public accounts to the Governor as a defaulter, and a failure by the state auditor of public accounts to so report him to the Governor shall render the state auditor of public accounts liable on his bond on the sureties of the officers for all amounts they may be required to pay because of such default. The account of the state auditor of public accounts against the officer for licenses shall be so kept as to show by months what licenses charged to him are in his hands at any time. Upon the final settlement of the officer, either annual or at the expiration of his term of office, he shall be credited with all license blanks not issued which have been returned to the state auditor of public accounts, or delivered to his successor in office; and the officer shall be liable on his bond in the sum of One Hundred Dollars ($100.00) for each license blank not so returned or delivered to his successor in office.

HISTORY: Codes, 1942, § 9689; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 65; Laws, 1984, ch. 478, § 10, eff from and after July 1, 1984.

Editor’s Notes —

Laws of 1984, ch. 478, § 3, effective from and after July 1, 1984, provides that, for purpose of this section, requirements that funds be deposited on the same day “collected” shall mean when remittances of tax collections and reports in connection therewith shall have been subjected to only minimum essential but expeditious processing.

Laws of 1984, ch. 478, § 35, effective July 1, 1984, provides:

“SECTION 35. The provisions of this act shall control if in conflict with any other statute, the operation of which would tend to frustrate the purposes of this act.”

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor,” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section 27-104-6 provides that whenever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Cross References —

State Tax Commission as meaning Department of Revenue, see §27-15-3.

Disposition of monies collected, see §27-15-239.

Local privilege tax, see §27-17-501.

Penalties

§ 27-15-251. Penalties.

  1. Any person violating any of the provisions of this chapter shall be guilty of a misdemeanor and on conviction thereof shall be fined not more than Five Hundred Dollars ($500.00), or imprisoned in the county jail not exceeding six (6) months, or by both such fine and imprisonment in the discretion of the court within the limitations aforesaid; and such fine and imprisonment shall be in addition to any other penalty imposed by any particular section of this chapter. The courts of the county in which the offender resides, or if a company, in which it carries on business, shall have jurisdiction to enforce this subsection. And persons failing to pay the privilege taxes imposed by this chapter, and to obtain a license as hereby required, but pursuing the business for which a privilege tax is imposed without procuring such license, may be proceeded against by suit, in addition to being dealt with criminally; and the officer required to collect the tax may seize and sell any property of such person liable for such tax and penalty, in the same manner as he may distrain and sell property of other taxpayers delinquent for the payment of ad valorem taxes due on personal property.
  2. It shall be unlawful for any person to engage in buying cotton, cotton seed, corn, grain or field seed of any kind, pecans, peanuts, or other nuts between the hours of 6:00 P.M. and 7:00 A.M. and any person convicted under this section shall be fined not less than One Hundred Dollars ($100.00) or imprisoned in the county jail for not less than ninety (90) days or both.

HISTORY: Codes, 1942, §§ 9685, 9690; Laws, 1940, ch. 120; Laws, 1944, ch. 138, §§ 16, 66; Laws, 1958, ch. 562, § 5, eff July 1, 1958.

Cross References —

Local privilege tax, see §27-17-521.

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

RESEARCH REFERENCES

ALR.

Debts arising from tax penalties as exceptions to bankruptcy discharge under § 523(a)(7)(A) and (B) of Bankruptcy Code of 1978 (11 U.S.C.S. § 523(a)(7)(A) and (B)). 157 A.L.R. Fed. 313.

Am. Jur.

51 Am. Jur. 2d, Licenses and Permits § 74 et seq.

CJS.

53 C.J.S., Licenses § 121 et seq.

JUDICIAL DECISIONS

1. In general.

Suit to collect the privilege tax imposed upon the operation of a pipeline may be brought when, but not before, the amount of the tax due has been ascertained by the state tax commissioner by the method prescribed by statute. Craig v. Southern Natural Gas Co., 193 Miss. 76, 8 So. 2d 230, 1942 Miss. LEXIS 94 (Miss. 1942).

Chapter 17. Local Privilege Taxes

General Provisions

§ 27-17-1. Citation of chapter.

This chapter may be cited as the “Local Privilege Tax Law.”

HISTORY: Codes, 1942, § 9696-01; Laws, 1944, ch. 137, § 1, eff from and after June 1, 1944.

OPINIONS OF THE ATTORNEY GENERAL

Transient vendors, who rent a convention or banquet room in the city for one or two days, are engaging in business from a place of business as defined in Section 27-17-3 would be required to obtain a privilege license under Section 27-17-1 et seq. Ryan, May 3, 1995, A.G. Op. #95-0079.

While Section 21-17-1 authorizes a municipality to acquire property for municipal buildings, this statute does not authorize a municipality to acquire a building for the purpose of conveying it to an industrial prospect as contemplated by Sections 57-1-19 et seq. and 57-1-301 et seq. Creekmore, December 20, 1996, A.G. Op. #96-0660.

A municipality must comply with the requirements of this section to dispose of property which has ceased to be used for municipal purposes, including the requirements of advertising and accepting competitive bids and may not lease property for less than fair market value to a corporation for a business or profit-making purpose. Ellis, November 7, 1997, A.G. Op. #97-0636.

If the governing authorities do not lease municipal property pursuant to competitive bids, consideration for the purchase, conveyance or lease of the property cannot be given until it is resolved through a factual finding that the use of the property will be to promote and foster the development and improvement of the community; if local industry now leasing municipal property will be constructing a building on additional land that will then become the property of the municipality, the appraised value of the building may be accepted toward the consideration for the lease of the added property; it would also be necessary to employ three professional appraisers to establish the revised rental. Snowden, March 27, 1998, A.G. Op. #98-0108.

RESEARCH REFERENCES

ALR.

Payment of taxes to prevent closing of, or interference with, business as involuntary so as to permit recovery. 80 A.L.R.2d 1040.

Am. Jur.

51 Am. Jur. 2d, Licenses and Permits §§ 35, 12, 13 et seq.

CJS.

53 C.J.S., Licenses §§ 50, 52.

JUDICIAL DECISIONS

1. In general.

Where a company was engaged in the business of commercial advertising, and had no office or place of business in Rankin County and all its business activities under contract with a telephone company operating throughout the state were carried on from its office in Hinds County, the company was not subject to a privilege tax in Rankin County. Bailey v. Berry, 220 Miss. 395, 71 So. 2d 181, 1954 Miss. LEXIS 454 (Miss. 1954).

Ordinance, which adopted and levied all municipal privilege taxes authorized by the laws of the State of Mississippi sufficiently adopted the local privilege tax cut, even though it did not expressly refer to them. General Contract Corp. v. Bailey, 218 Miss. 484, 67 So. 2d 485, 1953 Miss. LEXIS 564 (Miss. 1953).

Statute which provides that every lawful tax of municipality is a debt due by a person or corporation and may be recovered by action, applies to municipal privilege tax. General Contract Corp. v. Bailey, 218 Miss. 484, 67 So. 2d 485, 1953 Miss. LEXIS 564 (Miss. 1953).

Where successor corporation agreed to assume the liabilities and obligations of the predecessor corporation which were due from the state, the successor corporation was liable for municipal privilege taxes in view of the statute providing for withdrawal of foreign corporation from the state and also in view of statute providing that a tax is a debt due by corporation which may be recovered by action. General Contract Corp. v. Bailey, 218 Miss. 484, 67 So. 2d 485, 1953 Miss. LEXIS 564 (Miss. 1953).

Conflicts between the provisions of this act and the state-wide privilege tax act (Laws 1944, chapter 138) are controlled by the latter, it being the later enactment. Craig v. Dun & Bradstreet, Inc., 202 Miss. 207, 30 So. 2d 798, 1947 Miss. LEXIS 260 (Miss. 1947).

§ 27-17-3. Definitions.

As used in this chapter:

The terms “year” and “annually” mean either the calendar year or a period of twelve (12) calendar months.

The term “business” includes all activities or acts, personal, professional or corporate, engaged in or caused to be engaged in with the object of gain, profit, benefit or advantage, either direct or indirect, or following or engaging in any trade, calling or profession, and all things which occupy the time, attention and labor of individuals for the purpose of a livelihood or profit.

The term “place of business” means a store, shop, counting room, office, factory, or other location or locations, whether in a building, enclosed space or in any undefined place or places where any business as herein defined is done, conducted or carried on.

The term “manufacturer” means a business at which there are conducted activities of an industrial or commercial nature wherein labor or skill is applied, by hand or machinery, to materials belonging to the manufacturer so that a new, different or more useful article of tangible personal property or substance of trade or commerce is produced for sale or rental, and includes the production or fabrication of special-made or custom-made articles for sale or rental.

The term “taxpayer” means any person liable for any tax hereunder, in addition to the usual meaning of such word.

The term “officer collecting the tax” means the tax collector of the county, or in the case of municipalities the person who collects the taxes for the municipality, regardless by whatever title he may be known.

The term “employee” means full-time employees and, with respect to a professional firm or clinic, also includes all partners, however, such term excludes seasonal employees. The term “full-time” means at least thirty (30) hours per seven-day week.

HISTORY: Codes, 1942, § 9696-01; Laws, 1944, ch. 137, § 1; Laws, 1988, ch. 505, § 1, eff from and after July 1, 1988.

OPINIONS OF THE ATTORNEY GENERAL

Purpose of local business taxes is to increase revenue, not to enforce municipal ordinances or state criminal statutes. Lewis, May 9, 1991, A.G. Op. #91-0334.

Vendor who operates less than six months of year, but who is exempt from obtaining transient vendor’s license must obtain privilege license if engaging in any business from place of business as defined in Miss. Code Section 27-17-3. Duckworth, Apr. 21, 1993, A.G. Op. #93-0257.

Transient vendors, who rent a convention or banquet room in the city for one or two days, are engaging in business from a place of business as defined in Section 27-17-3 would be required to obtain a privilege license under Section 27-17-1 et seq. Ryan, May 3, 1995, A.G. Op. #95-0079.

The owner of a package liquor store is not required to obtain a local privilege license, but is required to obtain a state license; since a privilege tax is imposed on any business, defined as activities having the object of gain, profit, or advantage, or any trade, calling, profession and things occupying the time, attention and labor of individuals for the purpose of livelihood, the owner of a nursing/personal care home operated for profit would be required to obtain a license. Richardson, January 9, 1998, A.G. Op. #98-0774.

Whether the renting of one or more houses constitutes a business is a factual determination to be made on a case-by-case basis; however, the incidental letting of one’s house does not necessarily constitute a business activity contemplated by the privilege license and tax laws. Cole, Oct. 26, 2001, A.G. Op. #01-0659.

Whether a particular rental arrangement constitutes a business for the purpose of obtaining a privilege license is ultimately a question of fact to be determined by the Mayor and Board of Aldermen of the City on a case by case basis. Campbell, Mar. 25, 2005, A.G. Op. 05-0102.

JUDICIAL DECISIONS

1. In general.

“Officer” to whom reference is made in Code 1942, § 9696-226 is the “officer collecting the tax” defined by this section to be “the person who collects the taxes for the municipality,” and municipal tax collector has exclusive power to sue for past due privilege taxes. Bailey v. Emmich Bros., 204 Miss. 666, 37 So. 2d 797, 1948 Miss. LEXIS 396 (Miss. 1948).

Particular, specific and special provisions of “Local Privilege Tax Law of 1944” supplant generic powers granted to the state tax collector by Code 1942, § 9179, because they have been expressly and exclusively conferred on municipal tax authorities in relation to matter of municipal privilege taxes. Bailey v. Emmich Bros., 204 Miss. 666, 37 So. 2d 797, 1948 Miss. LEXIS 396 (Miss. 1948).

State tax collector has no power to assess taxpayers for privilege taxes under “The Local Privilege Tax Law of 1944,” and any attempt by him to do so is illegal and of no effect. Bailey v. Emmich Bros., 204 Miss. 666, 37 So. 2d 797, 1948 Miss. LEXIS 396 (Miss. 1948).

§ 27-17-5. Applicability and effect of chapter.

  1. All privilege taxes levied and imposed by this chapter shall be paid in addition to any and all other taxes, and the provisions of this chapter shall not affect the operation of any other sections of the Mississippi Code of 1972 or other laws providing for the imposition, levy and collection of privilege taxes, nor shall the provisions of this chapter affect the operation of the sales tax law, nor shall the provisions of this chapter in anywise affect any law imposing a tax or fee or penalty, including filing fees, the fire marshal’s fee, penalties or fees or charges imposed and collected by the Commissioner of Insurance as now provided, or may be hereafter provided, by the laws of Mississippi.
  2. The board of supervisors of each county and the governing body of each municipality shall levy, assess and collect all taxes upon the privilege of doing business as specified in this chapter.
  3. The duty of the board of supervisors of each county and of the governing board of each municipality to levy, assess and collect taxes as required by subsection (2) of this section shall be mandatory. The privilege taxes collected on businesses outside of municipalities shall be for the benefit of counties, and the privilege taxes collected on businesses within a municipality shall be for the benefit of the municipality.

HISTORY: Codes, 1942, §§ 9696-209, 9696-229, 9696-231, 9696-234, 9696-235; Laws, 1944, ch. 137, §§ 205, 225, 227, 230, 231; Laws, 1952, ch. 419, § 1; Laws, 1988, ch. 505, § 2, eff from and after July 1, 1988.

Cross References —

Corporation franchise tax, see §27-13-1 et seq.

Applicability and effect of the statewide privilege tax law, see §27-15-5.

Alcoholic beverage taxes, see §27-17-1 et seq.

Motor vehicle privilege taxes, see §27-19-1 et seq.

Finance company privilege taxes, see §27-21-1 et seq.

Severance taxes, see §27-25-1 et seq.

Vending and amusement machine taxes, see §27-27-1 et seq.

Liquefied compressed gas tax, see §27-59-1 et seq.

Sales tax, see §27-65-1 et seq.

Use or compensating taxes, see §27-67-1 et seq.

Tobacco tax, see §27-69-1 et seq.

Taxes on light wines and beer, see §27-71-301 et seq.

Taxes for defraying expenses of state fire marshal, see §§45-11-5,83-31-45.

Small loan privilege tax, see §75-67-101 et seq.

Taxation of credit unions, see §81-13-63.

Privilege tax on burial associations, see §83-37-21.

OPINIONS OF THE ATTORNEY GENERAL

Privilege tax of $250 assessed upon each pawn broker, with an additional tax of $250 upon each broker receiving in pawn any dirk, knife, sword-cane, brass or metal knucks or pistol, does not apply to title pledge lenders licensed under the Mississippi Title Pledge Act. Skinner, March 27, 1998, A.G. Op. #98-0173

Each pawn broker must pay $ 250.00. Each pawn broker who receives in pawn weapons listed in § 27-17-299 must pay an additional $ 250.00. A pawnbroker who also buys weapons listed in this section at wholesale for the purpose of retail sales of such weapons, must pay the additional fee of $ 100.00. A pawnbroker who sells a weapon that was not claimed by the owner did not purchase that weapon at wholesale, and should not be charged the $ 100.00 fee provided by this section. McRae, July 16, 2004, A.G. Op. 04-0317.

JUDICIAL DECISIONS

1. In general.

Ordinance, which adopted and levied all municipal privilege taxes authorized by the laws of the State of Mississippi sufficiently adopted the local privilege tax cut, even though it did not expressly refer to them. General Contract Corp. v. Bailey, 218 Miss. 484, 67 So. 2d 485, 1953 Miss. LEXIS 564 (Miss. 1953).

§ 27-17-7. Repealed.

Repealed by Laws, 1988, ch. 505, § 11, eff from and after July 1, 1988.

[Codes 1942, § 9696-02; Laws, 1944, ch. 137, § 2]

Editor’s Notes —

Former §27-17-7 related to the classification of municipalities for purposes of this chapter.

§ 27-17-9. Privilege taxes imposed; amount of such taxes.

  1. Every person desiring to engage in any business, or exercise any privilege hereinafter specified, if such business is located outside a municipality, shall first, before commencing the same, apply for, pay for and procure from the tax collector of the county in which such business is located, or if such business is located within a municipality, shall apply for, pay for and procure from the tax collector of the municipality, a privilege license authorizing him to engage in the business or exercise the privileges specified therein, and the amount of tax shown in subsection (2) of this section, except as otherwise specifically established in this chapter, is hereby imposed for the privilege of engaging or continuing in the business set out therein.
    1. The amount of a privilege license shall be Twenty Dollars ($20.00) annually for a business having three (3) or fewer employees.
    2. The amount of a privilege license shall be Thirty Dollars ($30.00) annually for a business having more than three (3) but fewer than eleven (11) employees.
    3. The amount of a privilege license shall be Thirty Dollars ($30.00) annually plus an additional assessment of Three Dollars ($3.00) for each employee over ten (10) employees, not to exceed a maximum payment of One Hundred Fifty Dollars ($150.00), for a business (other than a manufacturer) having eleven (11) or more employees.
    4. The amount of a privilege license shall be Eighty Dollars ($80.00) annually for a manufacturer having eleven (11) or more employees; manufacturers having ten (10) or fewer employees shall pay an annual privilege license pursuant to paragraph (a) or (b) of this subsection (2), whichever is applicable.
  2. This section shall not apply to an out-of-state business or out-of-state employee to the extent provided for in Sections 27-113-1 through 27-113-9.

HISTORY: Codes, 1942, § 9696-03; Laws, 1944, ch. 137, § 3; Laws, 1964, ch. 516, § 1; Laws, 1988, ch. 505, § 3; Laws, 2015, ch. 420, § 10, eff from and after passage (approved Mar. 29, 2015.).

Amendment Notes —

The 2015 amendment, effective March 29, 2015, added (3).

Cross References —

Power of certain municipalities to impose tax on businesses within a parking and business improvement area, see §21-43-1 et seq.

Statewide privilege tax, see §27-15-11.

Liability of owners of coin-operated laundries for tax imposed under local privilege tax law, see §27-17-230.

Refund of taxes, generally, see §27-73-1 et seq.

Dealer engaged in business of purchasing precious items for resale required to purchase privilege license under this section, see §75-95-3.

OPINIONS OF THE ATTORNEY GENERAL

Vending machine tax applies to coin operated laundry machines; although owner is required to pay local privilege tax, “not otherwise taxed” exception does not apply when other tax is general local privilege tax. Valentine, Jan. 24, 1990, A.G. Op. #90-0027.

If the poultry processor operates as a single corporation with several stages of the production process at different locations in the city, the corporation should pay one privilege tax to the city tax collector as a manufacturer. Hollingshead, Nov. 6, 1991, A.G. Op. #91-0808.

A corporation which is a manufacture with several stages of the production process at different locations in the city should pay one privilege tax as a manufacturer; similarly, a single corporation which consists of several divisions or manufacturing locations at which different products are manufactured should pay one privilege tax. Shackelford, Nov. 20, 1991, A.G. Op. #91-0877.

Owner of coin-operated car wash must pay privilege tax based on number of employees. Stokes, April 1, 1992, A.G. Op. #92-0117.

Miss. Code Section 27-17-9 imposes privilege tax on every person engaging in any business to be paid to county or municipality where business is located. Duckworth, Apr. 21, 1993, A.G. Op. #93-0257.

If a vendor at a flea market is doing business for more than six months of the year, the vendor must obtain a privilege license pursuant to Section 27-17-9. Johnson, November 8, 1996, A.G. Op. #96-0667.

The owner of a package liquor store is not required to obtain a local privilege license, but is required to obtain a state license; since a privilege tax is imposed on any business, defined as activities having the object of gain, profit, or advantage, or any trade, calling, profession and things occupying the time, attention and labor of individuals for the purpose of livelihood, the owner of a nursing/personal care home operated for profit would be required to obtain a license. Richardson, January 9, 1998, A.G. Op. #98-0774.

Hospitals which are for profit are subject to privilege taxes based upon the number of employees under the statute. Exum-Petty, June 5, 1998, A.G. Op. #98-0323.

A city tax collector should collect a privilege tax from a company which operates a natural gas terminal in the city pursuant to the statute, which imposes a tax on every person engaging in any business, based upon the number of employees. Sanford, August 7, 1998, A.G. Op. #98-0379.

A business could be classified as a manufacturer, rather than a store, for the purposes of imposing a privilege tax where the business processed catfish feed and sold it to anyone who wanted to buy it, the business had 12 employees and maintained a constant inventory of finished ready-to-sell catfish feed, all of the catfish feed produced was produced and sold at this location, and the company had no fish of its own and was not in the fish farming business. Frasier, Nov. 12, 1999, A.G. Op. #99-0605.

The general rule is that the taxes imposed by Section 27-27-301 on vending machines or by Section 27-27-5 on amusement machines are to be collected in addition to any privilege tax paid pursuant to Section 27-17-9 by the business where such machines are located; however, exceptions to this rule are provided by Sections 27-27-305 and 27-27-11. Follis, Apr. 29, 2003, A.G. Op. 03-0185.

Persons engaged in the business of selling cosmetics are required to obtain a local privilege tax license. Baum, Nov. 29, 2004, A.G. Op. 04-0553.

RESEARCH REFERENCES

ALR.

Failure to obtain occupational or business license or permit as defense to tort action. 13 A.L.R.2d 157.

Am. Jur.

51 Am. Jur. 2d, Licenses and Permits §§ 11, 21, 23, 31, 46.

58 Am. Jur. 2d, Occupations, Trades, and Professions §§ 10, 54, 72, 78.

16 Am. Jur. Pl & Pr Forms (Rev), Licenses and Permits, Forms 1-5.

16 Am. Jur. Pl & Pr Forms (Rev), Licenses and Permits, Forms 11-15.

CJS.

53 C.J.S., Licenses §§ 46-49.

JUDICIAL DECISIONS

1. In general.

Isolated transactions do not constitute engaging in business. 246 Miss. 698, 149 So. 2d 516.

The tax imposed is highly penal. 246 Miss. 698, 149 So. 2d 516.

This section requires that the privilege license be obtained and the privilege tax paid before commencing business. Winter v. Nash, 245 Miss. 246, 147 So. 2d 507, 1962 Miss. LEXIS 549 (Miss. 1962).

State tax collector has no power to assess taxpayers for privilege taxes under “The Local Privilege Tax Law of 1944,” and any attempt by him to do so is illegal and of no effect. Bailey v. Emmich Bros., 204 Miss. 666, 37 So. 2d 797, 1948 Miss. LEXIS 396 (Miss. 1948).

§§ 27-17-11 through 27-17-33. Repealed.

Repealed by Laws of 1988, ch. 505, § 11, effective from and after July 1, 1988.

§§27-17-11 through27-17-27. [Codes, 1942, §§ 9696-04 to 9696-12; Laws, 1940, ch. 120; Laws, 1944, ch. 137, §§ 4-12]

§§27-17-29 through27-17-33. [Codes, 1942, § 9696-13 to 9696-15; Laws 1940, ch. 120; Laws, 1942, ch. 118; Laws, 1944, ch. 137, §§ 13-15]

Editor’s Notes —

Former §§27-17-11 through27-17-27 provided for local privilege taxes on businesses such as abstracting land title companies, trust companies, advertising agencies, motion pictured, air conditioning plants, amusement parks, antique dealers, architects and auctioneers.

Former §§27-17-29 through27-17-33 provided for local privilege taxes on businesses such as automobile dealers, retailers of automotive accessories, and automobile repair shops.

§ 27-17-35. Automobiles for hire or rent.

Upon each person operating a taxicab, U-drive-it, or other forms of renting motor vehicles (for the transportation of persons for hire), whether driven by the person renting same, or by driver furnished by the person operating the station, for each automobile so operated, as follows:

In municipalities of class 1. . . . .$15.00

In municipalities of class 2. . . . .$10.00

In municipalities of classes 3, 4, 5, 6, 7, and elsewhere in thecounty. . . . .$5.00

HISTORY: Codes, 1942, § 9696-16; Laws, 1940, ch. 120; Laws, 1944, ch. 137, § 16, eff from and after June 1, 1944.

Cross References —

Requirement of municipal permit for motor vehicles for hire, see §21-27-131.

Privilege tax on taxicabs, see §27-19-9.

OPINIONS OF THE ATTORNEY GENERAL

Section 27-17-35 is not applicable to a company such as U-Haul, Penske or Ryder, which rents motor vehicles for the transportation of property and not persons. The privilege tax on such companies should be assessed in accordance with Section 27-17-9. Henderson, Mar. 11, 2005, A.G. Op. 05-0109.

RESEARCH REFERENCES

ALR.

State regulation of motor vehicle rental (“you-drive”) business. 60 A.L.R.4th 784.

§§ 27-17-37 through 27-17-59. Repealed.

Repealed by Laws of 1988, ch. 505, § 11, eff from and after July 1, 1988.

§§27-17-37 through27-17-57. [Codes, 1942, §§ 9696-17 to 9696-27; Laws, 1940, ch. 120; Laws, 1942, ch. 118; Laws, 1944, ch. 137, §§ 17-27]

§27-17-59. [Codes, 1942, § 9696-28; Laws, 1940, ch. 120; Laws, 1944, ch. 137, § 28; Laws, 1946, ch. 299; Laws, 1960, ch. 432; Laws, 1968, ch. 581, § 1]

Editor’s Notes —

Former §§27-17-37 through27-17-57 provided for local privilege taxes on businesses such as wholesale automobile tire dealers, garages, car washes, parking lots, automobile battery stations, distributors of bakery products, bakeries, barber shops, bazaars and festivals and beauty parlors.

Former §27-17-59 imposed a local privilege tax on persons operating a billiard hall.

§ 27-17-61. Repealed.

Repealed by Laws of 1976, ch. 365, § 2, eff from and after April 22, 1976.

[Codes, 1942, § 9696-29; Laws, 1940, ch. 120; 1944, ch. 137, § 29]

Editor’s Notes —

Former §27-17-61 pertained to the licensing of billiard and tables.

§§ 27-17-63 through 27-17-161. Repealed.

Repealed by Laws of 1988, ch. 505, § 11, eff from and after July 1, 1988.

§27-17-63. [Codes, 1942, § 9696-30; Laws, 1940, ch. 120; Laws, 1944, ch. 137, § 30]

§27-17-65. [Codes, 1942, § 9696-31; Laws, 1940, ch. 120; Laws, 1944, ch. 137, § 31; Laws, 1976, ch. 365, § 1]

§§27-17-67 through27-17-141. [Codes, 1942, §§ 9696-32 to 9696-68; Laws, 1940, ch. 120; Laws, 1942, ch. 118; Laws, 1944, ch. 137, §§ 32-68; Laws, 1946, ch. 392; Laws, 1948, ch. 455; Laws, 1958, ch. 563]

§§27-17-143 through27-17-161. [Codes, 1942, §§ 9696-68.5 to 9696-77; Laws, 1940, ch. 120; Laws, 1944, ch. 137, §§ 69-77; Laws, 1948, ch. 422; Laws, 1950, ch. 532; Laws, 1952, ch. 412; Laws, 1964, ch. 518; Laws, 1968, ch. 361, § 31]

Editor’s Notes —

Former §27-17-63 pertained to the operation and prohibition of billiard halls.

Former §27-17-65 pertained to the prohibition against gambling on billiard games.

Former §§27-17-67 through27-17-141 imposed a local privilege tax on businesses such as bowling alleys, blue print and photostat shops, brick or concrete plants, broom factories, candy factories, sellers of appliances, casket factories, check rooms, cheese plants, circuses, cleaning and pressing shops, second hand clothing dealers, coal dealers, coffee roasting plants, coffin dealers, cold storage plant, collection agencies, credit reporting agency, confectioneries, concrete-curing, cement manufacturing, cotton buyers, oil mills, creameries, creosoting plants, detective agencies, domino parlors, drainage, and drays.

Former §§27-17-143 through27-17-161 imposed a local privilege tax on businesses such as drilling rigs, dry docks, electricians, engineers, manufacturers of pottery, exhibitions, feed mills, toll bridges or ferries, fertilizer factor, and fireworks.

§ 27-17-162. Flea market vendors.

  1. In any county having a total assessed valuation in 1985 of more than Forty-seven Million Four Hundred Thirty-nine Thousand Dollars ($47,439,000.00) but less than Forty-seven Million Four Hundred Forty Thousand Dollars ($47,440,000.00) and a population according to the 1980 federal census of more than eighteen thousand seven hundred (18,700) but less than eighteen thousand seven hundred fifty (18,750), upon each person who is engaging in the business of selling goods at a flea market and who is required to file a state sales tax return on such business, there is hereby levied a tax of Twenty-five Dollars ($25.00) for an annual license. In lieu of paying the annual tax and obtaining an annual license, the vendor may, or before the date of the flea market at which he tenders his goods for sale, pay a tax at the pro rata annual rate based on the proportion that a single flea market bears to the total number of regularly scheduled flea markets to be held during the calendar year in the county or municipality. The tax collector shall issue a temporary license to the vendor upon receipt of the tax at the pro rata annual rate. The temporary license shall be valid for a single flea market held on one (1) day or consecutive days.
  2. The tax collector of each county and municipality having regularly scheduled flea markets in a calendar year shall prescribe the procedure for the issuance of temporary licenses under this section.

HISTORY: Laws, 1987, ch. 476, § 1, eff from and after July 1, 1987.

§§ 27-17-163 through 27-17-229. Repealed.

Repealed by Laws of 1988, ch. 505, § 11, eff from and after July 1, 1988.

§§27-17-163 through27-17-229. [Codes, 1942, §§ 9696-78 to 9696-110; Laws, 1940, ch. 120; Laws, 1942, ch. 118; Laws, 1942, ch. 119; Laws, 1944, ch. 137, §§ 137-173; Laws, 1946, ch. 364, Laws, 1948, ch. 456, § 2; Laws, 1952, ch. 408, § 2; Laws, 1952, ch. 413; Laws, 1954, ch. 374, § 1; Laws, 1964, ch. 516, § 2; Laws, 1979, ch. 405; Laws, 1982, ch. 394]

Editor’s Notes —

Former §§27-17-163 through27-17-229 imposed local privilege taxes on businesses such as florists, foundries; fur dealers, second hand furniture dealers, fortune tellers, furniture and store fixture factories, furniture repair shops, dealers in futures, gas companies, gas systems, oil dealers, gas and oil leases, garment plants, gravel and sand pits, gypsies, hair dressers, hardwood products, hat cleaners, heading factory, horse and mule dealers and auctioneers, hotels, hot tamale vendors, ice cars, ice cream carts and wagons, ice factories, jewelry and watch repairers, junk, hides and wool dealers, knitting mills, employment agencies, laboratories, and laundries.

§ 27-17-230. Liability of owners of coin-operated laundries for tax imposed under local privilege tax law.

Each person operating a self-service laundry in which the owner or operator furnishes the use of the washing machine or appliance for a specified charge or fee, and commonly called a launderette, washerette or other similar trade name, shall be subject to the tax imposed by Section 27-17-9 of this chapter and shall not be taxable under Section 27-27-301.

HISTORY: Laws, 1991, ch. 456 § 1, eff from and after passage (approved March 29, 1991).

§§ 27-17-231 through 27-17-297. Repealed.

Repealed by Laws of 1988, ch. 505, § 11, eff from and after July 1, 1988.

§§27-17-231 through27-17-297. [Codes, 1942, §§ 9696-111 to 9696-144; Laws, 1940, ch. 120; Laws, 1942, ch. 118; Laws, 1942, ch. 119; Laws, 1944, ch. 137, §§ 137-173; Laws, 1946, ch. 364, Laws, 1948, ch. 456, § 2; Laws, 1952, ch. 408, § 2; Laws, 1952, ch. 413; Laws, 1954, ch. 374, § 1; Laws, 1964, ch. 516, § 2; Laws, 1979, ch. 405; Laws, 1982, ch. 394]

Editor’s Notes —

Former §§27-17-231 through27-17-297 imposed local privilege taxes on businesses such as laundries, linen rental, lawyers, lightning rod agents, loan brokers, log and stave buyers, lumber dealers, lumber yards, marble dealers, mattress factories, renovators and dealers, meat distributing plants, slaughterhouses, meat markets, merchandise brokers, transient vendors, merry-go-round operators, milk processors, dehydrating plant, casein plants, clay mining, money lenders, motion pictures, motorcycle dealers, nurseries, oil depots, opticians or optometrists, oriental merchandise, oyster dealers, paper and pulp mills, and paper bag factories.

§ 27-17-299. Pawn brokers.

Upon each pawn broker. . . . .$250.00

Upon each pawn broker who receives in pawn any dirk, knife, sword-cane, brass or metal knucks or pistol, (additional tax). . . . .$250.00

HISTORY: Codes, 1942, § 9696-145; Laws, 1940, ch. 120; Laws, 1944, ch. 137, § 142, eff from and after June 1, 1944.

Cross References —

Regulation of personal loans, generally, see §75-67-1 et seq.

Small loan regulatory law, see §75-67-101 et seq.

Small loan privilege tax law, see §75-67-201 et seq.

OPINIONS OF THE ATTORNEY GENERAL

A pawn broker who receives shotguns and rifles in pawn, but not dirks, knives, sword-canes, brass knuckles or pistols, should only be charged a fee of $ 250.00. McRae, July 16, 2004, A.G. Op. 04-0317.

Each pawn broker must pay $ 250.00. Each pawn broker who receives in pawn weapons listed in this section must pay an additional $ 250.00. A pawnbroker who also buys weapons listed in §27-17-415 at wholesale for the purpose of retail sales of such weapons, must pay the additional fee of $ 100.00. A pawnbroker who sells a weapon that was not claimed by the owner did not purchase that weapon at wholesale, and should not be charged the $ 100.00 fee provided by §27-17-415. McRae, July 16, 2004, A.G. Op. 04-0317.

§§ 27-17-301 through 27-17-363. Repealed.

Repealed by Laws of 1988, ch. 505, § 11, eff from and after July 1, 1988.

§§27-17-301 through27-17-329. [Codes, 1942,§§ 9696-146 to 9696-160; Laws, 1940, ch. 120; Laws, 1942, ch. 118; Laws, 1942, ch. 119; Laws, 1944, ch. 137, §§ 137-173; Laws, 1946, ch. 364, Laws, 1948, ch. 456, § 2; Laws, 1952, ch. 408, § 2; Laws, 1952, ch. 413; Laws, 1954, ch. 374, § 1; Laws, 1964, ch. 516, § 2; Laws, 1979, ch. 405]

§27-17-330. [En, Laws, 1978, ch. 474, § 1]

§27-17-331. [Codes, 1942, § 9696-161; Laws, 1940, ch. 120; Laws, 1944, ch. 137, § 158]

§27-17-332. [En, Laws, 1978, ch. 498, § 1]

§§27-17-333 through27-17-363. [Codes, 1942, §§ 9696-162 to 9696-177; Laws, 1940, ch. 120; Laws, 1944, ch. 137, §§ 92A, 159-172]

Editor’s Notes —

Former §§27-17-301 through27-17-329 imposed local privilege taxes on businesses such as photographers, physicians, dentists, osteopaths, chiropractors, dealers in musical instruments, pickle factories, dealers in firearms, planing mills, plumbers, printers, newspapers, public accountants, radio and television dealers, real estate agents, restaurants, and railroad ticket scalpers.

Former §27-17-330 dealt with the privilege tax on roadhouses, night clubs and dance halls.

Former §27-17-331 imposed a tax on royalty and copyright agents.

Former §27-17-332 dealt with the privilege tax on the selling or renting of road machinery and materials.

Former §§27-17-333 through27-17-363 imposed local privilege taxes on such businesses as manufacturers of rubber and leather goods, and rubber stamps, sash, door and blind factories, saw mills, shingle mills, shipyards, shoe repair shops, shooting galleries, shows, skating rinks and bicycle rinks, soda fountains, soft drink manufacturers, producers, bottlers, distributors, retail and wholesale dealers, bottlers of natural fruit juices, mixed milk drinks, etc., and stave and bolt mills.

§ 27-17-365. Stores.

  1. From October 1, 1984, through September 30, 1985, there shall be levied a tax upon each person operating a wholesale or retail store for the sale of goods, wares and merchandise, in an amount equal to the local privilege tax levied upon such person for the preceding year; however, any person acquiring a license under this section for the first time, prior to October 1, 1985, shall pay the tax at such time in accordance with subsection (2) of this section. Any person who, between October 1, 1984, and April 3, 1985, paid a tax levied under this section in excess of the tax prescribed in this subsection shall be entitled to a refund of all such excess taxes paid. Refunds shall be made by the tax collector at the request of the taxpayer upon a showing of proof of overpayment of taxes.
  2. Beginning October 1, 1985, and thereafter, there shall be levied a tax upon each person operating a wholesale or retail store for the sale of goods, wares and merchandise, as follows:

    Where the value of stock never exceeds $7,000.00. . . . .$20.00

    Where the value of stock sometimes exceeds $7,000.00, but never exceeds $10,000.00. . . . .$25.00

    Where the value of stock sometimes exceeds $10,000.00, but never exceeds $12,000.00. . . . .$32.50

    Where the value of stock sometimes exceeds $12,000.00, but never exceeds $15,000.00. . . . .$40.00

    Where the value of stock sometimes exceeds $15,000.00, but never exceeds $20,000.00. . . . .$50.00

    Where the value of stock sometimes exceeds $20,000.00, but never exceeds $25,000.00. . . . .$62.50

    Where the value of stock sometimes exceeds $25,000.00, but never exceeds $30,000.00. . . . .$75.00

    Where the value of stock sometimes exceeds $30,000.00, but never exceeds $40,000.00. . . . .$92.50

    Where the value of stock sometimes exceeds $40,000.00, but never exceeds $50,000.00. . . . .$150.00

    Where the value of stock sometimes exceeds $50,000.00, but never exceeds $60,000.00. . . . .$200.00

    Where the value of stock sometimes exceeds $60,000.00, but never exceeds $70,000.00. . . . .$250.00

    Where the value of stock sometimes exceeds $70,000.00, but never exceeds $80,000.00. . . . .$300.00

    Where the value of stock sometimes exceeds $80,000.00, but never exceeds $90,000.00. . . . .$340.00

    Where the value of stock sometimes exceeds $90,000.00, but never exceeds $100,000.00. . . . .$380.00

    Where the value of stock sometimes exceeds $100,000.00, but never exceeds $125,000.00. . . . .$440.00

    Where the value of stock sometimes exceeds $125,000.00, but never exceeds $150,000.00. . . . .$560.00

    Where the value of stock sometimes exceeds $150,000.00, but never exceeds $175,000.00. . . . .$680.00

    Where the value of stock sometimes exceeds $175,000.00, but never exceeds $200,000.00. . . . .$800.00

    Where the value of stock sometimes exceeds $200,000.00, but never exceeds $225,000.00. . . . .$920.00

    Where the value of stock sometimes exceeds $225,000.00, but never exceeds $250,000.00. . . . .$1,040.00

    Where the value of stock sometimes exceeds $250,000.00, but never exceeds $300,000.00. . . . .$1,200.00

    Where the value of stock sometimes exceeds $300,000.00, but never exceeds $350,000.00. . . . .$1,360.00

    Where the value of stock sometimes exceeds $350,000.00, but never exceeds $400,000.00. . . . .$1,520.00

    Where the value of stock sometimes exceeds $400,000.00, but never exceeds $450,000.00. . . . .$1,680.00

    Where the value of stock sometimes exceeds $450,000.00. . . . .$1,840.00

    In computing this tax the value of the stock shall be taken at its assessed value as determined for ad valorem taxation, and shall include goods held on consignment.

  3. A store shall be a place of business operated by a person dealing in goods, wares and merchandise and located in a permanent building, and if such person does not own the building he shall have a lease, or contract, under the terms of which he is given the right of occupancy for a period of not less than ninety (90) days.
  4. This section shall apply to cooperative associations selling merchandise for a profit.
  5. The issuance of a license herein provided shall be restricted to a person who maintains a store as defined in this section, open at reasonable hours, for sale to the public of such goods, wares or merchandise as may be handled. The application for the license required by this chapter shall state that the conditions imposed by this section will be complied with.
  6. A license issued under the provisions of this section shall be revoked by the officer issuing it, if an investigation by him or at his instance, or on the complaint of any citizen of this state, that the conditions imposed by this section have not been, or, are not being complied with.

HISTORY: Codes, 1942, § 9696-178; Laws, 1940, ch. 120; Laws, 1942, ch. 118; Laws, 1944, ch. 137, § 174; Laws, 1985, ch. 463, § 1; Laws, 1988, ch. 505, § 4, eff from and after July 1, 1988.

OPINIONS OF THE ATTORNEY GENERAL

City or county tax collector in computing privilege tax imposed on stores should take value of stock at its assessed value as determined for ad valorem taxation, which is 15 percent of true value for personal property. Dyson, Oct. 31, 1990, A.G. Op. #90-0804.

A poultry processor, a business which produces fresh or frozen chicken or chicken products for marketing and delivery to wholesale or retail customers, is a manufacturer, that is, a business which converts materials from one form to a new, different or more useful substance of trade or commerce; therefore the statute which imposes a tax on wholesale or retail stores which are not manufacturers, is not applicable to a poultry processor. Hollingshead, Nov. 6, 1991, A.G. Op. #91-0808.

A business could be classified as a manufacturer, rather than a store, for the purposes of imposing a privilege tax where the business processed catfish feed and sold it to anyone who wanted to buy it, the business had 12 employees and maintained a constant inventory of finished ready-to-sell catfish feed, all of the catfish feed produced was produced and sold at this location, and the company had no fish of its own and was not in the fish farming business. Frasier, Nov. 12, 1999, A.G. Op. #99-0605.

If a pawn shop sells inventory other than guns, then a tax imposed by Section 27-17-365 should be imposed in addition to the $ 100 tax set forth in Section 27-17-415; however, if the sole inventory of the gun shop consists of weapons, then this business should be charged only under Section 27-17-415. Scott, Oct. 19, 2001, A.G. Op. #01-0666.

RESEARCH REFERENCES

CJS.

53 C.J.S., Licenses § 50, 52.

§§ 27-17-367 through 27-17-389. Repealed.

Repealed by Laws of 1988, ch. 505, § 11, eff from and after July 1, 1988 [Section was also repealed by Laws, 1988, ch. 581, § 12]

§27-17-367. [Codes, 1942, § 9696-179; Laws, 1940, ch. 120; Laws, 1944, ch. 137, § 175]

§§27-17-369 through27-17-389. [Codes, 1942, §§ 9696-180 9696-189; Laws, 1940, ch. 120; Laws, 1942, ch. 118; Laws, 1944, ch. 137, §§ 176-185; Laws, 1958, ch. 591]

Editor’s Notes —

Former §27-17-367 imposed a local privilege tax on transient dealers in stoves, ranges, and clocks.

Former §§27-17-369 through27-17-389 imposed a local privilege tax on businesses such as street fairs, manufacturers of syrup, tattooing, tent and awning makers, title guaranty companies, tourist camps and trailer parks, trading or supply cars, trading stamps, and tin and sheet metal shops.

§ 27-17-390. Repealed.

Repealed by Laws of 1988, ch. 581, § 12, eff from and after October 1, 1988.

[En, Laws, 1978, ch. 549, § 1; Laws, 1979, ch. 422]

Editor’s Notes —

Former §27-17-390 imposed a privilege tax upon transient dealers and vendors.

§ 27-17-391. Repealed.

Repealed by Laws of 1988, ch. 505, § 11, eff from and after July 1, 1988.

[Codes, 1942, § 9696-190; Laws, 1940, ch. 120; Laws, 1942, ch. 118; Laws, 1944, ch. 137, § 186]

Editor’s Notes —

Former §27-17-391 imposed a privilege tax on persons engaged in the business of operating a general agency for the sale of farm equipment.

§ 27-17-392. Repealed.

Repealed by Laws of 1998, ch. 467, § 1, eff from and after July 1, 1998.

[Laws, 1978, ch. 474, § 2]

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation, directed the publisher at its meeting on May 20, 1998, to execute the repeal by Laws of 1998, ch. 467, in this section in accordance with the title of the act.

Editor’s Notes —

Former Section 27-17-392 related to tax levies on travel agencies, other travel organizations and their agents or representatives.

The title of the act and Section 1 in Laws of 1998, ch. 467, eff from and after July 1, 1998, provide:

“AN ACT TO REPEAL SECTION 27-17-392, MISSISSIPPI CODE OF 1972, WHICH LEVIES A PRIVILEGE TAX UPON EACH PERSON OPERATING AS A TRAVEL AGENCY OR TRAVEL ORGANIZATION AND UPON EACH PERSON ACTING AS AN AGENT OR REPRESENTATIVE OF ANY TRAVEL AGENCY OR OTHER TRAVEL ORGANIZATION.”

“SECTION 1. Section 27-17-392, Mississippi Code of 1972, which levies a privilege tax upon each person operating as a travel agency or travel organization and upon each person acting as an agent or representative of any travel agency or other travel organization, is hereby repealed.”

§§ 27-17-393 through 27-17-413. Repealed.

Repealed by Laws of 1988, ch. 505, § 11, eff from and after July 1, 1988.

§§27-17-393 through27-17-413. [Codes, 1942, §§ 9696-191 to 9696-201; Laws, 1940, ch. 120; Laws, 1942, ch. 118; Laws, 1944, ch. 137, §§ 187-197]

Editor’s Notes —

Former §§27-17-393 through27-17-413 imposed a privilege tax on various businesses such as turpentine distillery, undertakers, vegetable brokers, veneer factory, veterinary surgeons, vulcanizing, sale of mineral water, wagon factory, wall board plants, storage warehouses, and water works.

§ 27-17-415. Weapons, dealers in deadly.

Upon each person selling pistols, dirk knives, sword canes, brass or metallic knuckles, or other deadly weapons (excepting hunting knives, shot guns and rifles). . . . .$100.00

HISTORY: Codes, 1942, § 9696-202; Laws, 1940, ch. 120; Laws, 1944, ch. 137, § 198, eff from and after June 1, 1944.

OPINIONS OF THE ATTORNEY GENERAL

If a pawn shop sells inventory other than guns, then a tax imposed by Section 27-17-365 should be imposed in addition to the $ 100 tax set forth in Section 27-17-415; however, if the sole inventory of the gun shop consists of weapons, then this business should be charged only under Section 27-17-415. Scott, Oct. 19, 2001, A.G. Op. #01-0666.

§§ 27-17-417 through 27-17-421. Repealed.

Repealed by Laws of 1988, ch. 505, § 11, eff from and after July 1, 1988.

§§27-17-417 through27-17-421. [Codes, 1942, §§ 9696-202 to 9696-205; Laws, 1940, ch. 120; Laws, 1942, ch. 118; Laws, 1944, ch. 137, §§ 198-201]

Editor’s Notes —

Former §§27-17-417 through27-17-421 imposed a privilege tax on businesses such as welding shops, wood working plants, and wood yards.

§ 27-17-423. Local privilege tax on drilling rigs.

  1. Wherever the words “drilling rig” are used in this section the same shall be construed to mean the machinery, equipment, tools and appliances usual and necessary in the drilling of wells in exploring for, attempting to obtain and obtaining production of oil, gas, sulphur, salt or any other minerals, but limited to the following:
    1. Derricks or masts and subbases.
    2. Draw works, rotary table, crown and traveling blocks, swivel hooks, Kelly joints, drive bushing, elevators and blow out equipment.
    3. Drill stem and accessories and drill bits.
    4. Engines, gas, butane, steam, diesel and their subbases.
    5. Electric generators and motors and equipment.
    6. Drives and controls and indicators.
    7. Boilers and boiler feed equipment.
    8. Tanks.
    9. Pumps and mud equipment.
    10. Rig houses.
    11. Coring and swabbing equipment.
    12. Tools and lumber actively in use with the rig.
    13. Similar machinery, equipment and tools used in lieu of any listed above or forming an integral part thereof.

      Each of the enumerated items making up the “drilling rig” shall be identified by disclosing the manufacturer’s name, model and serial number when available.

  2. Every owner or operator of a drilling rig or drilling rigs used, or which may be used, for the purpose of exploring for, attempting to obtain or obtaining production of oil, gas, sulphur, salt or any other minerals in this state shall first apply for and procure from the tax collector of the county in which such rig is to be operated a privilege license authorizing him to operate such drilling rig in the State of Mississippi, and the amount of tax hereinafter set forth is hereby imposed for the privilege of operating such drilling rig. A license shall be obtained by such operator for each well drilled prior to the drilling thereof; the amount of the license fee for each well shall be based upon the schedule hereinafter set forth applied to the total depth for which a permit is obtained from the State Oil and Gas Board.
  3. Upon each person, firm or corporation owning or operating a drilling rig for the purpose of exploring for, attempting to obtain or obtaining production of oil, gas, sulphur, salt or any other minerals, there is hereby levied a privilege tax for the use of each drilling rig and for each well drilled by said rig as follows:
    1. Upon a well drilled to a total depth not exceeding seven thousand (7,000) feet – One and One One-hundredths Cents (1.01¢) per foot for each foot to be drilled.
    2. Upon every well drilled to a total depth exceeding seven thousand (7,000) feet – Four and Twenty-one One-hundredths Cents (4.21¢) per foot for each foot to be drilled.

      Payment shall be made upon the total depth of the well drilled, regardless of whether production is obtained from the well or not and regardless of whether production is obtained from a higher stratum or not.

      If any person, firm or corporation shall pay the privilege tax hereon on as many as eight (8) wells drilled to a depth of not exceeding seven thousand (7,000) feet in any one (1) calendar year, then no additional privilege taxes shall be assessed or collected against such drilling rig for the calendar year for which such tax is paid regardless of how many additional wells should be drilled.

      In the event any person, firm or corporation shall pay the privilege tax hereon on as many as four (4) wells drilled to a depth exceeding seven thousand (7,000) feet in any one (1) calendar year, then no additional privilege taxes shall be assessed or collected against such drilling rig for the calendar year for which such tax is paid, regardless of how many additional wells should be drilled during such calendar year.

      In order for any person, firm or corporation to secure the exemption from additional taxes as provided in this subsection, such person, firm or corporation shall obtain statements in writing from the State Oil and Gas Board that such person, firm or corporation has drilled as many as eight (8) wells of not exceeding seven thousand (7,000) feet within the calendar year or has drilled as many as four (4) wells to a depth exceeding seven thousand (7,000) feet within the calendar year, and that the drilling rig is therefore entitled to the exemption from further additional tax as provided in this subsection.

  4. The privilege license shall identify the drilling rig upon which it is issued, and there shall be attached to such license an inventory of the rig. The license shall identify the location of the well for the drilling on which the license was issued. The person utilizing such rig shall keep such license with the rig for the purpose of exhibiting it at any time.
  5. The license issued shall not authorize the person to whom issued to operate any drilling rig other than the rig upon which it is issued and which is described therein. Such license shall be good, valid and usable for the drilling rig to which it is applicable as the same may be maintained and repaired or portions thereof replaced or renewed during the period for which it is issued, regardless of any changes of ownership thereof. The date of any parties to any changes of ownership thereof shall be noted upon the back of the original license issued to the taxpayer and signed by the original taxpayer or the purchaser, and such notation shall operate as a transfer of the privilege license as to the use of such drilling rig.
  6. The tax hereby imposed is levied upon drilling, owning or operating a drilling rig in the State of Mississippi, and there is hereby affixed a lien upon the drilling rig for the payment of the privilege tax; and upon the failure to pay such tax, the tax collector of the county may proceed to enforce the lien for the payment of the tax. If the tax is not paid within a period of twenty (20) days after the completion of the well there is hereby imposed a penalty of fifty percent (50%) of the tax due, which amount shall be collected in the same manner as the tax is collected. The sheriff is hereby authorized to levy upon and seize any property of the person, firm, corporation or association from whom such tax is due, including choses in action or any other form of indebtedness to which the remedies might apply. The sheriff shall be entitled to the same fees for his services in executing such seizure as are now allowed by law for service of warrants, to be collected in the same manner as now provided by law for like service.
  7. The State Tax Commission and the State Oil and Gas Board shall furnish to the tax collector all information available to them to assist in the enforcement and collection of the tax levied in this section.
  8. The taxes collected hereunder shall be paid into the general fund of the county unless the board of supervisors of the county shall, in its discretion, provide that the funds shall be distributed into the different tax funds of the county or of any taxing district or districts therein which, in the board’s discretion, would have received taxes from the drilling rig involved had the same been taxed ad valorem.

HISTORY: Laws, 1989, ch. 507, § 1, eff from and after July 1, 1989.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Cross References —

Exemption of certain drilling rigs from ad valorem taxes, see §27-31-41.

§ 27-17-425. Annual privilege tax imposed on optometrist certified to use diagnostic pharmaceutical agents.

Upon each person licensed as an optometrist by the State Board of Optometry under the provisions of Sections 73-19-1 through 73-19-31, who also is certified to use diagnostic pharmaceutical agents under the provisions of Sections 73-19-103 through 73-19-109, there shall be levied an annual privilege tax, which shall be in addition to all other taxes imposed on optometrists. . . . .$25.00.

HISTORY: Laws, 1994, ch. 573, § 1, eff from and after July 1, 1994.

Editor’s Notes —

Section 73-19-31 referred to in the paragraph was repealed by Laws of 2005, ch. 404, § 12, effective July 1, 2005.

§ 27-17-450. Repealed.

Repealed by Laws, 1988, ch. 505, § 11, eff from and after July 1, 1988.

[En, Laws, 1974, ch. 483]

Editor’s Notes —

This section formerly dealt with the privilege tax on businesses not specifically mentioned in the other sections of the chapter.

General Administrative Provisions Applicable to Chapter

§ 27-17-451. License; where obtained.

All licenses under the provisions of this chapter shall be obtained from the tax collector of the county in which the business is located if such business be located outside of a municipality, or, if the business be located within a municipality then such licenses shall be obtained from the tax collector of such municipality.

HISTORY: Codes, 1942, § 9696-206; Laws, 1944, ch. 137, § 202; Laws, 1950, ch. 535; Laws, 1962, ch. 588, § 22, eff from and after Jan. 1, 1964.

Cross References —

Statewide privilege tax, see §27-15-201.

Crime of collecting privilege tax without issuing license, see §97-11-49.

§ 27-17-453. License; taxpayer to make application.

Every person required to obtain a license for the privilege of engaging in any business for which a privilege tax is required shall make application therefor in writing to the officer who is required to collect the tax. The application for license shall be filed on blanks to be furnished by the tax collector for that purpose, and shall be subscribed and sworn to by the person owning the business, or having an ownership interest therein; or the officer who is required to collect the tax, or his duly authorized agent, may certify to the application. If the applicant is a corporation, a duly authorized agent shall execute the application.

The application shall show the name of such person or corporation and, in case of a partnership, the name of each partner thereof; the person’s, firm’s or corporation’s business office address; the location of the place of business to which the license shall apply; the nature of the business in which engaged; the total number of employees of the business for the previous twelve (12) months as shown by affidavit signed by the applicant; and any other information the officer who is required to collect the tax may require. The applications shall contain all the information necessary for the officer collecting the tax to properly classify the applicant and ascertain the amount of tax due. Applications for renewal of such license shall not require a certificate of notary public seal or signature, and the applicant shall not be required to obtain such signature or seal upon making the application for renewal.

The application shall be accompanied by the amount of the privilege tax as required by law.

Any person who shall willfully make any false statement in an application for a privilege license shall be guilty of a misdemeanor and, upon conviction thereof, shall be required to pay as damages double the amount of the difference between the tax paid and that which should have been paid, in addition to the fine and imprisonment imposed.

It is specifically provided that the officer taking the application for a privilege license shall carefully preserve the same for a period of three (3) years for the use of the grand jury, the courts of the state, or any duly authorized officer of the State of Mississippi; and any officer who shall refuse or fail to take or require the application or affidavit, as herein required, shall be guilty of a misdemeanor and subject to the penalties therefor.

HISTORY: Codes, 1942, § 9696-207; Laws, 1944, ch. 137, § 203; Laws, 1988, ch. 505, § 5; Laws, 1994, ch. 306, § 1, eff from and after July 1, 1994; brought forward without change, Laws, 2018, ch. 357, § 4, eff from and after July 1, 2018.

Editor's Notes —

This section was brought forward without change by Laws of 2018, ch. 357, § 4, effective from and after July 1, 2018. Since the language of the section as it appears in the main volume is unaffected by the bringing forward of the section, it is not reprinted in this supplement.

Amendment Notes —

The 2018 amendment brought the section forward without change.

Cross References —

Statewide privilege tax, see §27-15-203.

Printing and requisitions for licenses, see §§27-17-475,27-17-477.

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

RESEARCH REFERENCES

Am. Jur.

51 Am. Jur. 2d, Licenses and Permits §§ 48, 55 et seq.

CJS.

53 C.J.S., Licenses §§ 62, 65, 66.

JUDICIAL DECISIONS

1. In general.

General powers conferred on state tax collector by Code 1942, § 9179, do not supersede those conferred upon local taxing powers of municipalities by “Local Privilege Tax Law of 1944,” which provides in detail in Code 1942, §§ 9696-207 and 9696-208 a carefully worked out system for determination of proper privilege tax, and provides complete scheme for collection by local authorities. Bailey v. Emmich Bros., 204 Miss. 666, 37 So. 2d 797, 1948 Miss. LEXIS 396 (Miss. 1948).

Particular, specific and special provisions of “Local Privilege Tax Law of 1944” supplant generic powers granted state tax collector by Code 1942, § 9179, because they have been expressly and exclusively conferred on municipal tax authorities in relation to matter of municipal privilege taxes. Bailey v. Emmich Bros., 204 Miss. 666, 37 So. 2d 797, 1948 Miss. LEXIS 396 (Miss. 1948).

§ 27-17-455. License; issuance and duration.

Upon the receipt of the application herein required, and payment of the amount shown thereby to be due for the privilege to be exercised, the officer to whom said application is made shall determine if the application is in proper form, and if the correct amount be tendered, and may require the applicant to furnish such other and further information as in his opinion is necessary to ascertain the correct amount of tax due. When the correct amount of the tax has been so ascertained, the said officer shall issue to the applicant taxpayer a privilege license according to such application, and shall date the same as of the first day of the month of its issuance. The officer issuing the license shall countersign the same in writing or alternatively, by electronic or digital signature or a handwritten signature saved on a computer, when the license is issued by him, and he shall enter the same in the register prescribed by law therefor. The license issued by collectors as herein provided shall be executed in duplicate, which duplicate may be in the form of a paper copy or electronic document. The original shall be delivered to the licensee by the officer, and the paper or electronic duplicate, as the case may be, shall be attached or electronically linked to or otherwise maintained with the application therefor, and preserved by the officer as a public record.

If, however, such officer, shall, before issuing the said license, or at any time thereafter, have reason to believe that the statements of the business contained in the application are incorrect or false in any material particular, the said officer shall duly notify the applicant wherein the supposed discrepancy lies, and he is hereby empowered to require the applicant to render such other information as will enable him to determine the proper tax due. After making such determination of the proper tax due, if the license has not been issued, such officer shall forthwith proceed to collect the amount of tax due; and if the license shall have been issued under the original application, he shall collect the difference between the sum shown to be properly due, and the sum paid with the original application, and shall issue an additional license therefor which shall expire at the same time as the original. If the additional tax is paid within thirty (30) days after the determination by the officer of the proper amount due, no penalty shall be applied. If the taxpayer shall willfully fail or refuse to furnish the information requested by such officer, he shall be liable for damages as in other cases of payment of an insufficient privilege tax, and may be proceeded against civilly or criminally as otherwise provided herein, and shall suffer the penalties provided herein therefor.

All licenses issued pursuant to this section shall be good, usable and valid for one (1) year after the date thereof, or for such other period as is fixed by law for the privilege, which period shall be so designated in the license. However, no such license shall be issued for a period longer than one (1) year.

HISTORY: Codes, 1942, §§ 9696-01, 9696-208; Laws, 1944, ch. 137, §§ 1, 204, eff from and after June 1, 1944; Laws, 2018, ch. 357, § 1, eff from and after July 1, 2018.

Amendment Notes —

The 2018 amendment, in the first paragraph, inserted “in writing or alternatively, by electronic or digital signature or a handwritten signature saved on a computer” and “the license is” in the third sentence, “which duplicate may be in the form of a paper copy or electronic document” in the fourth sentence, and “paper or electronic,” “as the case may be,” “or electronically linked” and “or otherwise maintained with” in the last sentence.

Cross References —

Statewide privilege tax, see §27-15-205.

Crime of collecting privilege tax without issuing license, see §97-11-49.

OPINIONS OF THE ATTORNEY GENERAL

Municipality has no right to refuse to grant privilege license once applicant has complied with statutory requirements for obtaining one, and governing law does not disqualify applicant for failure to pay property taxes; municipality may not refuse to issue privilege license on grounds applicant’s prior business location was sold for unpaid property taxes, where applicant complies with statutory requirements enumerated in Local Privilege Tax Law. Carey, Jan. 11, 1990, A.G. Op. #90-0017.

RESEARCH REFERENCES

ALR.

Payment of taxes to prevent closing of, or interference with, business as involuntary so as to permit recovery. 80 A.L.R.2d 1040.

Am. Jur.

51 Am. Jur. 2d, Licenses and Permits §§ 48, 55 et seq.

16 Am. Jur. Pl & Pr Forms (Rev), Licenses and Permits, Forms 23, 24.

16 Am. Jur. Pl & Pr Forms (Rev), Licenses and Permits, Form 25.

16 Am. Jur. Pl & Pr Forms (Rev), Licenses and Permits, Forms 41-49.

16 Am. Jur. Pl & Pr Forms (Rev), Licenses and Permits, Forms 61-63.

CJS.

53 C.J.S., Licenses §§ 62, 65, 66.

JUDICIAL DECISIONS

1. In general.

It is not necessary to proceed under this section before filing suit for the privilege taxes imposed by Code 1942, §§ 9696-134 and 9696-135. Winter v. Nash, 245 Miss. 246, 147 So. 2d 507, 1962 Miss. LEXIS 549 (Miss. 1962); 246 Miss. 698, 149 So. 2d 516.

This section has no application to a proceeding to collect a tax from one who has never sought to obtain a privilege license. Winter v. Nash, 245 Miss. 246, 147 So. 2d 507, 1962 Miss. LEXIS 549 (Miss. 1962).

General powers conferred on state tax collector by Code 1942, § 9179, do not supersede those conferred upon local taxing powers of municipalities by “Local Privilege Tax Law of 1944,” which provides in detail in Code 1942, §§ 9696-207 and 9696-208 a carefully worked out system for determination of proper privilege tax, and provides complete scheme for collection by local authorities. Bailey v. Emmich Bros., 204 Miss. 666, 37 So. 2d 797, 1948 Miss. LEXIS 396 (Miss. 1948).

Particular, specific, and special provisions of “Local Privilege Tax Law of 1944” supplant generic powers granted state tax collector by Code 1942, § 9179, because they have been expressly and exclusively conferred on municipal tax authorities in relation to matter of municipal privilege taxes. Bailey v. Emmich Bros., 204 Miss. 666, 37 So. 2d 797, 1948 Miss. LEXIS 396 (Miss. 1948).

§ 27-17-457. License; issuance without examination to contractors holding local licenses; authorization to do business without separate license; no additional privilege license bond required; applicability.

  1. Any contractor, including, but not limited to, any electrical, plumbing, heating and air conditioning, water and sewer, roofing or mechanical contractor, who is licensed by any one (1) municipality or county of the State of Mississippi, which municipality or county has an examining board where there is regularly given a written examination, and who does not hold a current certificate of responsibility issued by the State Board of Public Contractors, shall be allowed to do business in any other municipality or county in the state without being required to obtain a license in such other municipality or county or to undergo any further examination provided:
    1. That he furnishes evidence that he has such license;
    2. That he furnishes evidence that he actually took and passed the written examination which qualified him for such license; however, in lieu thereof evidence that if said contractor was issued a license prior to May 1, 1972, and prior to the existence of such written examination by a county or municipality which has an examining board that does presently require written examination to qualify for a license; and
    3. That he is not operating a separate place of business located in such other municipality or county.
  2. Any contractor, including, but not limited to, any electrical, plumbing, heating and air conditioning, water and sewer, roofing or mechanical contractor, who is licensed by any one (1) municipality or county of the State of Mississippi, which municipality or county has an examining board where there is regularly given a written examination, and who holds a current certificate of responsibility issued by the State Board of Public Contractors shall be allowed to do business in any other municipality or county in the state without being required to obtain a separate license in such other municipality or county or to undergo any further examination provided said contractor meets the requirements of paragraphs (a) and (b) of subsection (1) of this section.
  3. No additional privilege license bond shall be required in order for such a contractor to do business in another municipality or county in the state as long as the contractor has obtained the bond in the municipality or county where he is licensed.
  4. Nothing in this section supercedes or otherwise affects the provisions of Title 31, Chapter 3, or the provisions of Title 73, Chapter 59. In the event any provision in this section conflicts with any provision of Title 31, Chapter 3, or of Title 73, Chapter 59, the latter titles and chapters are hereby deemed and shall be controlling over the provisions of this section.
  5. This section is intended to apply only to the Local Privilege Tax Law, and is not intended to apply to or restrict the powers and authority granted to municipalities and counties in Sections 21-19-25 and 19-5-9, or any powers or authority derived from said sections related to permits and permit bonds, and the issuance, denial or requirements thereof.
  6. No taxpayer receiving a privilege license under this section shall be authorized to advertise to the public that they are “licensed” unless said taxpayer is currently in compliance with paragraph (b) of subsection (1) of this section, or holds a current license or certificate of responsibility from the State Board of Contractors. Any officer collecting the tax may suspend the issuance or renewal of a privilege license granted under this section until such time as said officer finds that such taxpayer is in compliance with the provisions of this subsection. If any taxpayer receiving a privilege license under this section presents themselves to the public as “licensed” then said taxpayer must state to the public that they are “licensed by the city of” and/or “county of” followed by the name or names of the appropriate city and/or county from which such taxpayer is currently in compliance with paragraph (b) of subsection (1) of this section; or, if otherwise appropriate, “licensed by the State Board of Contractors.”

HISTORY: Codes, 1942, § 9696-03.5; Laws, 1968, ch. 517, § 1; Laws, 1972, ch. 433, § 1; Laws, 1983, ch. 376; Laws, 2001, ch. 562, § 1, eff from and after July 1, 2001.

Editor’s Notes —

At the direction of the co-counsel for the Joint Legislative Committee on Compilation, Revision and Publication of Legislation, an error in a statutory reference in (4), (5) and (6) was corrected by substituting “this section” for “Section 27-17-457.”

OPINIONS OF THE ATTORNEY GENERAL

Contractor is required to hold original municipal or county license for period of at least one year in order to meet requirements of statute. Harper, March 27, 1990, A.G. Op. #90-0219.

Where an applicant seeks to transfer an electrical echanical contractor’s license issued by another political subdivision, he must present proof to the governing authorities of a municipality; that he has been actively engaged in business as an electrical or mechanical contractor for at least two years, in an effort to make that factual determination, the authorities may accept as proof either a State Sales Tax Number and letters from two electrical/mechanical contractors confirming operation for two years, or proof of filing a State Sales Tax Return as a contractor for two years, although the municipality may not reject all other forms of proof arbitrarily. Hammack, June 19, 1998, A.G. Op. #98-0336.

Once a mechanical, plumbing, electrical, air conditioning and heating, water and sewer, or roofing contractor who is not licensed by the State Board of Contractors has obtained a privilege license in one municipality or county which has an examining board and written examinations, that contractor would not be required to obtain a privilege license in any other municipality or county or to take any further tests; this is conditioned upon that contractor providing documentation that (1) he or she in fact possesses a privilege license from a municipality or county, (2) he or she took and passed the required written examination, and (3) he or she does not have a separate place of business in the other municipality or county. Franklin, Oct. 5, 2001, A.G. Op. #01-0530.

If a contractor holds a current certificate of responsibility from the State Board of Public Contractors and has been granted a privilege license by any one municipality or county with a written examination, that contractor would not be required to obtain a separate privilege license or take another test in each other county or municipality in which they desire to do business; such a contractor must show that he or she does, in fact, possess a privilege license from that municipality or county, and that he or she took and passed a written examination. Franklin, Oct. 5, 2001, A.G. Op. #01-0530.

Municipalities may enact ordinances establishing examining boards and requiring the passage of written examinations prior to the issuance of privilege licenses to electrical, mechanical, plumbing, heating and air conditioning, water and sewer, and roofing contractors seeking to do business in their jurisdiction. Franklin, Oct. 5, 2001, A.G. Op. #01-0530.

This section applies only to privilege licenses. Chamberlin, Feb. 2, 2004, A.G. Op. 03-0583.

A county would not be able to require a contractor who has obtained a privilege license from another jurisdiction and meets the qualifications of this section to obtain a separate privilege license in the county. Chamberlin, Feb. 2, 2004, A.G. Op. 03-0583.

This section does not exempt contractors holding a certificate of responsibility from the State Board of Public Contractors from obtaining a privilege license in municipalities and/or counties in which they operate a place of business. Chamberlin, Feb. 2, 2004, A.G. Op. 03-0583.

The phrase “privilege license bond” is not defined by the Legislature. There is no other other provision of law utilizing this phrase or authorizing a “privilege license bond” be collected in addition to the fee paid for the privilege license. Chamberlin, Feb. 2, 2004, A.G. Op. 03-0583.

§ 27-17-459. Taxes required where taxpayer engages in several businesses.

Any person pursuing or engaging in more than one (1) of the businesses for which a privilege tax is imposed, shall pay separately the privilege tax imposed upon each separate business so conducted, engaged in, or pursued except as otherwise specifically provided by this chapter, and if the business made taxable, or the privilege to be exercised, is carried on at two (2) or more separate places, a separate license for each place or location of such business shall be obtained.

HISTORY: Codes, 1942, § 9696-209; Laws, 1944, ch. 137, § 205, eff from and after June 1, 1944.

Cross References —

Statewide privilege tax, see §27-15-207.

§ 27-17-461. Repealed.

Repealed by Laws, 1988, ch. 505, § 11, eff from and after July 1, 1988.

[Codes, 1942, § 9696-210; Laws, 1944, ch. 137,§ 206]

Editor’s Notes —

Former §27-17-461 required a license to be taken out in a case where an additional privilege tax was required on the increase of a business.

§ 27-17-463. License may be taken for part of year, when.

Except as otherwise provided in this section, all privilege licenses issued pursuant to this chapter from and after July 1, 1988, shall expire on September 30 of each year; the privilege tax for a license which is issued for a period of less than one (1) year shall be prorated according to the length of time intervening between the date of its issuance and the following September 30.

A municipality or county may, by ordinance, determine to issue privilege licenses which shall expire one (1) year from the date of issuance.

HISTORY: Codes, 1942, § 9696-211; Laws, 1944, ch. 137, § 207; Laws, 1988, ch. 505, § 6, eff from and after July 1, 1988; brought forward without change, Laws, 2018, ch. 357, § 5, eff from and after July 1, 2018.

Editor's Notes —

This section was brought forward without change by Laws of 2018, ch. 357, § 5, effective from and after July 1, 2018. Since the language of the section as it appears in the main volume is unaffected by the bringing forward of the section, it is not reprinted in this supplement.

Amendment Notes —

The 2018 amendment brought the section forward without change.

Cross References —

Statewide privilege tax, see §27-15-211.

§ 27-17-465. Tax collector to notify holder of expiration of license.

The tax collector shall mail to each privilege taxpayer holding a license, on or before the first day of the month prior to the month in which his privilege license will expire, a notice that the license will expire and that a new privilege license must be procured during the following month, and shall enclose therewith an application blank for a new license; but the failure to send or receive such notice shall not exempt such privilege taxpayer from any penalties prescribed by law.

HISTORY: Codes, 1942, § 9696-212; Laws, 1944, ch. 137, § 208; Laws, 1962, ch. 588, § 23; Laws, 1978, ch. 383, § 1; Laws, 1988, ch. 505, § 7, eff from and after July 1, 1988.

Cross References —

Statewide privilege tax, see §27-15-213.

JUDICIAL DECISIONS

1. In general.

A taxicab operator could not recover privilege tax license payments which he paid for five years although the tax ordinance was void, because his payments were voluntary, where he paid the tax without protest upon receipt of tax collector’s notice that tax must be paid to escape penalty of 100 per cent and also where there was no evidence of other collection efforts except the warning by city marshal who had no authority to enforce the tax payments. City of Grenada v. Andrews, 214 Miss. 105, 58 So. 2d 382, 1952 Miss. LEXIS 451 (Miss. 1952).

§ 27-17-467. Penalty for failure to procure license; collection of taxes.

If any person liable for a tax under the provisions of this chapter shall fail, refuse or neglect to obtain the necessary license and pay such tax prior to commencing in business, or if any person liable for such tax shall fail, refuse or neglect to obtain a new or renewal license and pay the required tax as provided under the terms of this chapter, then such person shall be liable for the amount of such tax plus an initial penalty of ten percent (10%), and thereafter a penalty of one percent (1%) per month for each month or part thereof during which the tax remains delinquent. It is hereby made the duty of the tax collectors of the various counties and of the tax collectors of all municipalities to collect all privilege taxes levied and imposed under the provisions hereof. In all cases where any privilege taxes remain delinquent and unpaid for a period of thirty (30) days or more, the tax collector shall have the authority and the power to proceed to collect such tax from any person liable therefor and, for the purpose of making such collection, shall have full and complete power and authority to make any and all assessments that might be required or necessary under the provisions hereof, to bring any suits or actions in any court of competent jurisdiction, and to do any and all other things which might be necessary for such purpose.

HISTORY: Codes, 1942, § 9696-206; Laws, 1944, ch. 137, § 202; Laws, 1950, ch. 535; Laws, 1962, ch. 588, § 22; Laws, 1978, ch. 383, § 2; Laws, 1988, ch. 505, § 8; Laws, 1993, ch. 325, § 1, eff from and after July 1, 1993.

Cross References —

Statewide privilege tax, see §27-15-215.

Action to collect tax, penalty and interest, see §27-35-5.

OPINIONS OF THE ATTORNEY GENERAL

A penalty of 10 percent is imposed the next day after the expiration of a privilege license, an additional one percent is imposed once the privilege tax is delinquent for 1 month, and an additional 1 percent is imposed for each month thereafter that the tax remains delinquent. Mullins, Sept. 27, 2001, A.G. Op. #01-0580.

RESEARCH REFERENCES

Am. Jur.

51 Am. Jur. 2d, Licenses and Permits § 75.

16 Am. Jur. Pl & Pr Forms (Rev), Form 73.

16 Am. Jur. Pl & Pr Forms (Rev), Licenses and Permits, Form 71.

16 Am. Jur. Pl & Pr Forms (Rev), Licenses and Permits, Forms 11-15.

22 Am. Jur. Pl & Pr Forms (Rev), State and Local Taxation, Form 382.

CJS.

53 C.J.S., Licenses § 77 et seq.

JUDICIAL DECISIONS

1. In general.

Statutory provisions for damages and for interest prior to judgment under the municipal privilege tax act should be strictly construed. General Contract Corp. v. Bailey, 218 Miss. 484, 67 So. 2d 485, 1953 Miss. LEXIS 564 (Miss. 1953).

§ 27-17-468. Collection of privilege taxes due in former years; limitation.

When the tax collector of any county or municipality shall discover anyone who has failed to pay privilege taxes due in any former year or years he shall make the proper collection for such year or years. The power to collect these past due taxes shall expire at the end of seven (7) years from the date when the right so to do first accrued.

HISTORY: Laws, 1985, ch. 425, § 10, eff from and after passage (approved March 26, 1985).

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation §§ 712-733.

CJS.

85 C.J.S., Taxation §§ 1248.

§ 27-17-469. Post license in conspicuous place, or exhibit same.

Each privilege license issued shall be kept posted in a conspicuous part of the place of business of the person to whom such license has been issued where the business carried on has a permanent location, and if the business is such that the license cannot be so posted, then the licensee shall have such license in his actual possession at the time of carrying on such business or doing the act named. In the case of slot or vending machines, the license shall be attached conspicuously and securely to the machine, or device. Any officer of the law shall have the right to demand that any transient person exhibit the license to him, and failure of the person to so exhibit his license, or the absence of a license from a slot or vending machine, shall be prima facie evidence that the privilege license required has not been procured. In all cases where the question arises as to whether a privilege license has been procured, the license or record thereof, if in existence, shall be the only evidence of payment. Where a proper holder of a privilege license to engage in any business at any definite location in a county or municipality desires to remove same to another location in the same county or municipality, the tax collector shall upon proper application in writing by the licensee, grant to such person the right to make such move, and shall endorse upon the said license his approval of the change in location.

HISTORY: Codes, 1942, § 9696-213; Laws, 1944, ch. 137, § 209, eff from and after June 1, 1944.

Cross References —

Statewide privilege tax, see §27-15-217.

§ 27-17-471. License to be a personal privilege.

The privilege license herein provided shall be and constitute a personal privilege to the person named therein to conduct the business specified in the license, and shall not be transferable to any other person, and shall be construed to limit to the county or municipality and location specified therein, the person named in the license in conducting the business and exercising the privilege named, unless otherwise provided by this chapter, and such license shall not exempt from taxation any property used in the business except as specifically provided by law.

No change in the name of the firm, nor the taking in of a new partner, nor the withdrawal of one or more members of the firm shall be considered as commencing business, but if any one or more of the partners remain in the firm, the business shall be regarded as continuing.

HISTORY: Codes, 1942, § 9696-214; Laws, 1944, ch. 137, § 210, eff from and after June 1, 1944.

Cross References —

Statewide privilege tax, see §27-15-219.

RESEARCH REFERENCES

Am. Jur.

51 Am. Jur. 2d, Licenses and Permits § 65.

JUDICIAL DECISIONS

1. In general.

This provision does not operate to invalidate an agreement for the purchase of a business whereby the purchaser operated for a period under the seller’s privilege tax license, pending the obtaining of one in his own right. Rast v. Sorrell, 240 Miss. 333, 127 So. 2d 435, 1961 Miss. LEXIS 466 (Miss. 1961).

Where a corporation pays an annual privilege tax to a city on account of operation of an ice cream factory in that city and as a result acquires the privilege of selling its manufactured goods at wholesale from refrigerated trucks, the corporation is not exempt from paying the transient vendor or dealer’s tax to the state for selling its goods in other counties outside of that city. Stone v. Seale-Lilly Ice Cream Co., 52 So. 2d 486 (Miss. 1951).

§ 27-17-473. Unlawful business not legalized.

The issuance of a privilege license, or the payment of a tax required therefor, shall not make lawful any business, employment, transaction, article or device, or the operation thereof, contrary to any statute of this state, or any ordinance of any municipality thereof.

HISTORY: Codes, 1942, § 9696-215; Laws, 1944, ch. 137, § 211, eff from and after June 1, 1944.

Cross References —

Statewide privilege tax, see §27-15-221.

RESEARCH REFERENCES

Am. Jur.

51 Am. Jur. 2d, Licenses and Permits § 10.

CJS.

53 C.J.S., Licenses § 53.

JUDICIAL DECISIONS

1. In general.

This section does not affect the lawfulness of the business of selling fireworks, which is not prohibited by any state law and is subject to privilege tax under Code 1942, § 9696-77 (Supplement to Code of 1942), so as to render valid a municipal ordinance prohibiting the sale, possession, or control of fireworks. King v. Louisville, 207 Miss. 612, 42 So. 2d 813, 1949 Miss. LEXIS 374 (Miss. 1949).

§ 27-17-475. County auditor to have licenses printed.

It shall be the duty of the county auditor or of the governing body of a municipality to prepare and have printed and distributed to the officer collecting the tax the proper privilege tax license blanks necessary to carry into effect any law relating to privilege taxes. There shall be printed on each license at the bottom thereof the words “this license shall not make lawful any act or thing declared to be unlawful by the State of Mississippi.” All such privilege license blanks shall be printed in the form prescribed by the county auditor or in the case of a municipality, by the governing body of a municipality. The privilege license blanks shall be imprinted with the fiscal year for which the blanks are to be issued and shall be numbered consecutively for each fiscal year. The privilege license blanks shall be made in duplicate, which duplicate may be in the form of a paper copy or electronic document. The original and paper or electronic duplicate, as the case may be, must bear the same serial number and be alike in all respects except that they must be marked “original” and “duplicate.” If a paper duplicate is used, the original and duplicate shall be of different colors.

HISTORY: Codes, 1942, § 9696-221; Laws, 1944, ch. 137, § 217, eff from and after June 1, 1944; Laws, 2018, ch. 357, § 2, eff from and after July 1, 2018.

Amendment Notes —

The 2018 amendment rewrote the section, which read: “It shall be the duty of the county auditor or of the governing body of a municipality to prepare and have printed and distributed to the officer collecting the tax the proper privilege tax license blanks necessary to carry into effect any law relating to privilege taxes, and there shall be printed on each license at the bottom thereof the words "this license shall not make lawful any act or thing declared to be unlawful by the State of Mississippi.” All such privilege license blanks shall be printed in the form prescribed by the county auditor or in the case of a municipality by the governing body of a municipality and shall be imprinted with the fiscal year for which the blanks are to be issued and shall be numbered consecutively beginning with number one (1) of each fiscal year and shall be made in duplicate, the original and duplicate to bear the same serial number and be alike in all respects except that they be marked “original” and “duplicate” and shall be of different colors.”

Cross References —

Statewide privilege tax, see §27-15-223.

§ 27-17-477. Requisitions for licenses.

Each officer required to collect privilege taxes shall make requisitions upon the county auditor or in the case of municipalities upon the governing body of the municipality for such license blanks for privilege taxes as will be needed by him from time to time and the county auditor or the proper officer of the municipality shall make a record by serial number of the license blanks issued to such officer, which shall be accounted for as herein provided.

HISTORY: Codes, 1942, § 9696-222; Laws, 1940, ch. 120; Laws, 1944, ch. 137, § 218, eff from and after June 1, 1944.

§ 27-17-479. Privilege tax exemptions; elderly or persons with disabilities and hotel enterprises.

  1. Any person sixty-five (65) years old or older, or any person blind, deaf or dumb, or maimed by loss of hand or foot, or loss of the use of the hand or foot, or any citizen of the United States who is disabled or suffering from an infirmity to the extent that he is unable to perform physical labor of not more than fifty percent (50%) of normal ability, and whose annual gross income is not more than Nine Hundred Dollars ($900.00), may exercise any of the privileges named below in this subsection, without the payment of a privilege tax under the provisions of this chapter, which exemption shall be restricted and limited to the following business:

    Broom factories, checking rooms, drays, fur dealers, ice cream carts, mattress renovators, sign painters, shoe repair shops, insurance agents.

  2. Any person claiming an exemption under this section shall apply for and obtain a certificate of exemption as provided in Sections 27-17-489 and 27-17-491.

HISTORY: Codes, 1942, § 9696-217; Laws, 1944, ch. 137, § 213; Laws, 1988, ch. 505, § 9, eff from and after July 1, 1988.

Cross References —

Insurance taxes, see §27-15-81 et seq.

Statewide privilege tax, see §27-15-227.

RESEARCH REFERENCES

Am. Jur.

51 Am. Jur. 2d, Licenses and Permits § 32 et seq.

16 Am. Jur. Pl & Pr Forms (Rev), Licenses and Permits, Form 73.

CJS.

53 C.J.S., Licenses §§ 56, 57.

§ 27-17-481. Repealed.

Repealed by Laws, 1988, ch. 505, § 12, eff from and after July 1, 1988.

[Codes, 1942, § 9696-217; Laws, 1944, ch. 137, § 213]

Editor’s Notes —

Former §27-17-481 provided for a privilege tax exemption for national and state banks.

§ 27-17-483. Privilege tax exemptions; municipalities.

No tax levied under the provisions of this chapter shall be levied, assessed or collected from or against any municipality in this state which operates any business which is taxed hereunder, it being the intention of the legislature that all municipalities are specifically exempted from taxation under this chapter and it shall never be construed as being the intention of the legislature to levy any privilege tax against any municipality in the state.

HISTORY: Codes, 1942, § 9696-217; Laws, 1944, ch. 137, § 213, eff from and after June 1, 1944.

Editor’s Notes —

At the direction of the co-counsel for the Joint Legislative Committee on Compilation, Revision and Publication of Legislation, an error in the section text was corrected by substituting “this chapter” for “this act.”

Cross References —

Statewide privilege tax, see §27-15-231.

§ 27-17-485. Privilege tax exemptions; clubs for promotion of home arts, etc., and persons pursuing certain trades and callings.

Clubs for the promotion or development of the art of canning, preserving or bottling; the art of cooking; art of sewing or handiwork; the art of drawing or painting; or otherwise, the art of home or domestic science may sell their products without paying any of the taxes levied by this chapter, but this shall not be construed to authorize any person, persons, club or clubs to promote such business as a commercial enterprise or to sell things not produced by themselves.

Any natural person who, as an individual, pursues any trade or calling involving only physical labor or skill, including but not limited to farming and pulpwood cutting, and who only receives compensation for his personal physical efforts or manual labor, and does not sell or supply materials for which a specific charge is made, may do so without being required to pay a privilege tax imposed in any of the respective sections of this chapter.

HISTORY: Codes, 1942, § 9696-216; Laws, 1944, ch. 137, § 212; Laws, 1988, ch. 505, § 10, eff from and after July 1, 1988.

Cross References —

Statewide privilege tax, see §27-15-225.

Exemptions of cooperative associations, see §79-19-53.

RESEARCH REFERENCES

Am. Jur.

51 Am. Jur. 2d, Licenses and Permits § 32 et seq.

CJS.

53 C.J.S., Licenses §§ 56, 57.

§ 27-17-487. Privilege tax exemptions; activities in fair enclosures.

No privilege tax license shall be required of hotels, restaurants, fruit stands and vendors of soft drinks, circuses, exhibitions, street fairs, or other amusements when the same are held within the enclosure of and in cooperation with the annual holding of any state, county or community fair or any fair held for the benefit of the public where no dividends are declared to the stockholders thereof, and the proceeds thereof are used exclusively for the operation, maintenance and improvement of such fair.

HISTORY: Codes, 1942, § 9696-220; Laws, 1944, ch. 137, § 216, eff from and after June 1, 1944.

Cross References —

Statewide privilege tax, see §27-15-233.

RESEARCH REFERENCES

Am. Jur.

51 Am. Jur. 2d, Licenses and Permits § 32 et seq.

CJS.

53 C.J.S., Licenses §§ 56, 57.

JUDICIAL DECISIONS

1. In general.

The fact that a state fair corporation, which owned various mechanical rides, devices and shows and was engaged in the business of operating these at fairs and carnivals for profit, conducted an annual fair in Mississippi which might make worthy and beneficial contributions to the community, did not make it a “community fair” under the statutory exemption from municipal privilege taxes, where the proceeds derived from fair activities were not used exclusively for the operation, improvement and maintenance of the fair. Myers v. Mississippi-Alabama State Fair, 257 So. 2d 233, 1971 Miss. LEXIS 1153 (Miss. 1971).

§ 27-17-489. Privilege tax exemptions; certificate.

Any person desiring to avail himself of any of the exemptions provided in Sections 27-17-479 through 27-17-485, shall, before engaging in such business, file with the officer whose duty it is to collect the privilege tax, an application for the exemption certificate accompanied by an affidavit stating fully the grounds upon which such exemption is claimed. If the exemption be claimed on grounds other than a manifest visible disability, the above required affidavit must be accompanied by a certified statement from a county health officer, or the United States Veterans Bureau in the case of veterans of the World War, showing that the applicant is disabled to the extent of fifty percent (50%) as defined in Section 27-17-479. If fully satisfied of the facts and of the justice of such claim, the officer shall issue to such applicant a certificate of exemption which shall authorize such person to engage in the business therein designated for a period of one (1) year. The procedure above set forth shall be required in every instance for the continuance of such business during each and every year subsequent to that for which the exemption certificate was originally granted. Provided, that the tax collector before issuing any additional certificate shall require the applicant to show to his satisfaction that the gross income of the applicant for the preceding year was not more than nine hundred dollars.

HISTORY: Codes, 1942, § 9696-218; Laws, 1944, ch. 137, § 214, eff from and after June 1, 1944.

Cross References —

Statewide privilege tax, see §27-15-235.

RESEARCH REFERENCES

Am. Jur.

51 Am. Jur. 2d, Licenses and Permits § 32 et seq.

16 Am. Jur. Pl & Pr Forms (Rev), Form 73.

CJS.

53 C.J.S., Licenses §§ 56, 57.

§ 27-17-491. Privilege tax exemptions; personal privilege; nontransferability and display of certificate; penalties.

The certificate of exemption provided for above is hereby declared to be a personal privilege, peculiar to the grantee and is not transferable, and no business may be conducted thereunder by any person other than the grantee.

The holder of any such certificate of exemption is hereby required to keep and display the same as in the case of the holder of a privilege license. Any person who shall engage in any business as an exempt person, without first complying with the requirements above set forth, shall be liable to prosecution and punishment as is provided for persons doing business without a license, and in addition thereto, shall be liable for any and all privilege taxes and damages, provided for in the case of non-exempt persons failing to obtain privilege licenses; and any person who shall make a false representation, or affidavit, in order to secure such exemption shall be punishable as in the case of perjury.

HISTORY: Codes, 1942, § 9696-219; Laws, 1944, ch. 137, § 215, eff from and after June 1, 1944.

Cross References —

Statewide privilege tax, see §27-15-237.

§ 27-17-493. Disposition of monies collected; privilege tax record to be kept.

Each officer authorized to issue privilege licenses shall keep a privilege tax register in such form as he shall determine, in which the names of all privilege taxpayers shall be recorded, showing the amount paid, the serial number of the license issued and the period covered by such license, the business licensed and the location thereof. This register shall be submitted to the county auditor, or in the case of a municipality to the governing body of the municipality by such officer at the end of each fiscal year or within twenty (20) days thereafter, when his final settlement shall be made. If the same be found correct and the amounts shown thereon to have been paid into the proper treasury, the county auditor or the proper officer of the municipality shall endorse the register “examined and found correct.” This register shall constitute a permanent record of the officer authorized to collect privilege taxes and shall always be open for inspection by the public and the same shall be submitted to the grand jury by the keeper thereof whenever called for. At the same time when final settlement is made, as provided in this section, every officer shall return to the county auditor or to the governing body of the municipality in the case of municipalities all unused privilege tax license blanks and shall make a final settlement of his privilege tax accounts. The unused privilege tax license blanks shall be kept or electronically stored by the proper officer for three (3) years, at the expiration of which they may be destroyed or disposed of. On or before the twentieth day of January of the year in which the officer’s term expires, each officer shall in like manner submit to the county auditor or in the case of municipalities to the governing body of the municipality his privilege tax register, together with itemized receipt signed by his successor in office properly certified by the county auditor or by the proper officer of the governing body of the municipality, setting forth by serial number all unused privilege tax license blanks on hand at the expiration of his term of office, and if the county auditor or the proper officer of the municipality shall find the same correct, he shall endorse the same, as hereinbefore provided, and shall charge such officer’s successor in office with all unused privilege tax license blanks, which shall be accounted for by said successor in office in like manner. Any other officer shall make a like settlement upon the expiration of his term of office. All monies received by the officer authorized by law to issue privilege tax licenses shall be deposited in the proper depository and shall be accounted for as provided by law.

HISTORY: Codes, 1942, § 9696-223; Laws, 1944, ch. 137, § 219, eff from and after June 1, 1944; Laws, 2018, ch. 357, § 3, eff from and after July 1, 2018.

Amendment Notes —

The 2018 amendment inserted “or electronically stored” and “or disposed of” in the sixth sentence.

Cross References —

Statewide privilege tax, see §27-15-239.

Monthly report of collections, see §27-17-501.

RESEARCH REFERENCES

CJS.

53 C.J.S., Licenses § 107.

§ 27-17-495. County auditor to check books and records of county tax collector.

At the end of each month the county auditor shall carefully check the books and records of the tax collector and his accounts with any bank or banks, and shall verify the amounts collected as privilege taxes under the provisions of this chapter.

HISTORY: Codes, 1942, § 9696-224; Laws, 1940, ch. 120; Laws, 1944, ch. 137, § 220; Laws, 1968, ch. 361, § 32, eff from and after January 1, 1972.

§ 27-17-497. Compensation allowed tax collector for tax collecting damages.

On all privilege taxes not paid during the month when due and on which a penalty is collected, the tax collector making such collection shall be entitled to retain one-fourth (1/4) of said damages, to be deposited in the county general fund, in addition to the regular commission now allowed by law on regular collections. But if a collection is made of any delinquent tax and damages assessed and levied by this chapter at the instance of any constable of this state, and of any police officer of any municipality, the said tax collector shall retain for the county general fund only ten percent (10%) of said damages in addition to the regular commissions allowed by law on regular collections, and the peace officer shall receive as compensation for this service fifteen percent (15%) of said damages, and the officer collecting the tax is hereby directed to pay to the constable or police officer the commission allowed by this section for the collection of the delinquent tax and damages at the time of the collection of said tax and damages.

It is hereby made the duty of every constable and of every police officer of any municipality in this state to assist any officer whose duty it is to collect the taxes assessed and levied by this chapter.

HISTORY: Codes, 1942, § 9696-225; Laws, 1940, ch. 120; Laws, 1942, ch. 118; Laws, 1944, ch. 137, § 221; Laws, 1968, ch. 361, § 61, eff from and after January 1, 1972.

§ 27-17-499. Officer liable for taxes which he might, but fails to collect.

It shall be the duty of the officer required to collect privilege taxes to require all persons liable for a privilege tax to pay the same, and he shall cause all persons doing business without a privilege license as required under this chapter, to be prosecuted. He is further required to make demands in writing for payment of the tax due, plus an initial penalty of ten percent (10%), and thereafter a penalty of one percent (1%) per month for each month or part thereof during which the tax remains delinquent. If payment is not made upon demand, he shall forthwith bring suit in his official character against all such persons legally liable for privilege taxes; and such suits shall be prosecuted to final judgment and execution thereon if the judgment be in favor of the officer. No officer required to collect this tax shall be liable for any costs in such suits.

The officer required to collect privilege taxes shall be liable for the amount of the tax, together with a penalty calculated in the same manner as the penalty for delinquent privilege taxes, that he fails to collect; and the liability of such officer shall extend to all cases where he might collect such taxes but negligently fails to do so.

It is further provided that for willful failure to carry out any of the provisions of this chapter, the officer whose duty it is to collect privilege taxes shall be liable to the state on his official bond for a penalty of One Hundred Dollars ($100.00) for each such failure, and it shall be the duty of the Attorney General to bring suit for such penalty.

HISTORY: Codes, 1942, § 9696-226; Laws, 1940, ch. 120; Laws, 1944, ch. 137, § 222; Laws, 1990, ch. 338, § 1, eff from and after July 1, 1990.

Cross References —

Tax suits by Attorney General, see §7-5-55.

Executions, generally, see §13-3-111 et seq.

Action to collect tax, penalty and interest, see §27-35-5.

RESEARCH REFERENCES

Am. Jur.

16 Am. Jur. Pl & Pr Forms (Rev), Licenses and Permits, Forms 71, 72.

16 Am. Jur. Pl & Pr Forms (Rev), Licenses and Permits, Form 73.

22 Am. Jur. Pl & Pr Forms (Rev), State and Local Taxation, Form 382.

22 Am. Jur. Pl & Pr Forms (Rev), State and Local Taxation, Form 388.

JUDICIAL DECISIONS

1. In general.

“Officer,” to whom reference is made in this section, is the “officer collecting the tax” defined by Code 1942, § 9696-01 to be “the person who collects the taxes for the municipality,” and municipal tax collector has exclusive power to sue for past due privilege taxes. Bailey v. Emmich Bros., 204 Miss. 666, 37 So. 2d 797, 1948 Miss. LEXIS 396 (Miss. 1948).

§ 27-17-501. Monthly report.

The privilege taxes paid to the officer collecting same shall be reported by him monthly and paid into the proper depository, to the credit of the general fund, as are other taxes, except as otherwise provided by law, and each officer shall within twenty (20) days after the end of each month make to the county auditor, or in the case of a municipality, to the governing body of the municipality, a report of the licenses issued by him during the preceding month, upon such form as shall be prescribed by the county auditor or by the governing body of the municipality.

HISTORY: Codes, 1942, § 9696-227; Laws, 1944, ch. 137, § 223; Laws, 1978, ch. 383, § 3, eff from and after passage (approved March 15, 1978).

Cross References —

Statewide privilege tax, see §27-15-241.

Disposition of monies collected, see §27-17-493.

Penalties

§ 27-17-521. Penalties.

Any person violating any of the provisions of this chapter shall be guilty of a misdemeanor and on conviction thereof shall be fined not more than Five Hundred Dollars ($500.00), or imprisoned in the county jail not exceeding six (6) months, or by both such fine and imprisonment in the discretion of the court within the limitation aforesaid; and such fine and imprisonment shall be in addition to any other penalty imposed by any particular section of this chapter. The courts of the county in which the offender resides, or if a company, in which it carries on business, shall have jurisdiction to enforce this section. Any persons failing to pay the privilege taxes imposed by this chapter, and to obtain a license as hereby required, but pursuing the business for which a privilege tax is imposed without procuring such license, may be proceeded against by suit, in addition to being dealt with criminally; and the officer required to collect the tax may seize and sell any property of such person liable for such tax and penalty, in the same manner as he may distrain and sell property of other taxpayers delinquent for the payment of ad valorem taxes due on personal property.

HISTORY: Codes, 1942, § 9696-228; Laws, 1944, ch. 137, § 224, eff from and after June 1, 1944.

Cross References —

Statewide privilege tax, see §27-15-251.

Action to recover tax, penalty and interest, see §27-35-5.

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

RESEARCH REFERENCES

ALR.

Debts arising from tax penalties as exceptions to bankruptcy discharge under § 523(a)(7)(A) and (B) of Bankruptcy Code of 1978 (11 U.S.C.S. § 523(a)(7)(A) and (B)). 157 A.L.R. Fed. 313.

Am. Jur.

51 Am. Jur. 2d, Licenses and Permits § 75.

CJS.

53 C.J.S., Licenses § 121 et seq.

JUDICIAL DECISIONS

1. In general.

This provision does not operate to invalidate an agreement for the purchase of a business whereby the purchaser operated for a period under the seller’s privilege tax license, pending the obtaining of one in his own right. Rast v. Sorrell, 240 Miss. 333, 127 So. 2d 435, 1961 Miss. LEXIS 466 (Miss. 1961).

Interest on amount of taxes and damages due because of the value to pay municipal privilege tax would run on the judgment against the taxpayer only from the date of judgment. General Contract Corp. v. Bailey, 218 Miss. 484, 67 So. 2d 485, 1953 Miss. LEXIS 564 (Miss. 1953).

Chapter 19. Motor Vehicle Privilege and Excise Taxes

Article 1. Motor Vehicle Privilege Taxes.

§ 27-19-1. Administration of article.

The Department of Revenue, hereinafter called the “commission” or the “State Tax Commission,” is hereby vested with the sole power and authority, and is charged with the duty of administering and enforcing the terms and provisions of this article. As used in this article, the term “commissioner,” “Chairman of the State Tax Commission” or “chairman” means the Commissioner of Revenue of the Department of Revenue.

HISTORY: Codes, 1942, § 9352-01; Laws, 1938, ch. 148; Laws, 1940, ch. 145; Laws, 1942, ch. 242; Laws, 1946, ch. 266, § 1; Laws, 1981, ch. 524, § 1; Laws, 1986, ch. 420, § 1; Laws, 2009, ch. 492, § 57, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 1986, ch. 420, § 7, effective July 1, 1986, provides as follows:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws, being Section 27-19-1 et seq., prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of said laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2010, rewrote the section.

Cross References —

Commissioner of Revenue, see §27-3-3.

Powers and duties of the Commissioner of Revenue, see §27-3-31.

Enforcement of tax, see §27-19-127.

Motor vehicle dealer tag permit law, see §27-19-301 et seq.

Compliance with motor vehicle privilege tax law as condition to homestead exemption, see §27-33-63.

Motor vehicle ad valorem taxes, see §27-51-1 et seq.

Mobile home ad valorem taxes, see §27-53-1 et seq.

Gasoline and motor fuel taxes, see §27-55-1 et seq.

Tax on oils, see §27-57-1 et seq.

Liquefied compressed gas tax, see §27-59-1 et seq.

Interstate commercial carriers motor fuel tax, see §27-61-1 et seq.

Requirement of child passenger restraint devices in motor vehicles registered in this state, see §63-7-301.

Participation of county tax collectors in automated motor vehicle title registration system, see §63-21-18.

Mississippi Transportation Commission to provide weight enforcement field personnel to assess and collect taxes, fees, and penalties and perform duties required by this article, see §65-1-8.

RESEARCH REFERENCES

Am. Jur.

7 Am. Jur. 2d, Automobiles and Highway Traffic §§ 58, 59.

CJS.

60 C.J.S., Motor Vehicles § 103 et seq.

Lawyers’ Edition.

State tax or fee imposed for motor carrier’s use of highways as violating commerce clause (Article 1, § 8, clause 3) of Federal Constitution – Supreme Court cases. 97 L. Ed. 2d 843.

JUDICIAL DECISIONS

I. UNDER CURRENT LAW.

1.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. Validity.

7. Construction and application.

I. UNDER CURRENT LAW.

1.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. Validity.

An earlier statute taxing motor carriers was held not arbitrary and discriminatory because of certain exemptions and partial exemptions. Hudson v. Stuart, 166 Miss. 339, 145 So. 611, 1933 Miss. LEXIS 324 (Miss. 1933).

Such statute held not unreasonable or confiscatory as applied to farmer carrying other’s forest products for hire, even if he could not make enough to pay tax. Hudson v. Stuart, 166 Miss. 339, 145 So. 611, 1933 Miss. LEXIS 324 (Miss. 1933).

Any invalidity in sliding scale of automatic partial exemptions based on registrations held not to render invalid entire act relating to taxation of motor carriers, since such provision could be stricken out without affecting remainder of Act. Hudson v. Stuart, 166 Miss. 339, 145 So. 611, 1933 Miss. LEXIS 324 (Miss. 1933).

7. Construction and application.

Since this statute [Code 1942, § 9380] does not prescribe the duties of chief clerk, he cannot be held criminally responsible for failure to change an indefensible system of making and handling collections in the absence of a showing as to what rules or regulations were made or as to what duties were assigned to him. Murphree v. State, 201 Miss. 34, 28 So. 2d 238, 1946 Miss. LEXIS 355 (Miss. 1946).

§ 27-19-3. Definitions.

The following words and phrases when used in this article for the purpose of this article have the meanings respectively ascribed to them in this section, except in those instances where the context clearly describes and indicates a different meaning:

  1. “Vehicle” means every device in, upon or by which any person or property is or may be transported or drawn upon a public highway, except devices moved by muscular power or used exclusively upon stationary rails or tracks.
  2. “Commercial vehicle” means every vehicle used or operated upon the public roads, highways or bridges in connection with any business function.
  3. “Motor vehicle” means every vehicle as defined in this section which is self-propelled, including trackless street or trolley cars. The term “motor vehicle” shall not include electric personal assistive mobility devices as defined in Section 63-3-103.
  4. “Tractor” means every vehicle designed, constructed or used for drawing other vehicles.
  5. “Motorcycle” means every vehicle designed to travel on not more than three (3) wheels in contact with the ground, except vehicles included within the term “tractor” as herein classified and defined.
  6. “Truck tractor” means every motor vehicle designed and used for drawing other vehicles and so constructed as to carry a load other than a part of the weight of the vehicle and load so drawn and has a gross vehicle weight (GVW) in excess of ten thousand (10,000) pounds.
  7. “Trailer” means every vehicle without motive power, designed to carry property or passengers wholly on its structure and which is drawn by a motor vehicle.
  8. “Semitrailer” means every vehicle (of the trailer type) so designed and used in conjunction with a truck tractor.
  9. “Foreign vehicle” means every motor vehicle, trailer or semitrailer, which shall be brought into the state otherwise than by or through a manufacturer or dealer for resale and which has not been registered in this state.
  10. “Pneumatic tires” means all tires inflated with compressed air.
  11. “Solid rubber tires” means every tire made of rubber other than pneumatic tires.
  12. “Solid tires” means all tires, the surface of which in contact with the highway is wholly or partly of metal or other hard, nonresilient material.
  13. “Person” means every natural person, firm, copartnership, corporation, joint-stock or other association or organization.
  14. “Owner” means a person who holds the legal title of a vehicle or in the event a vehicle is the subject of an agreement for the conditional sale, lease or transfer of the possession, the person with the right of purchase upon performance of conditions stated in the agreement, and with an immediate right of possession vested in the conditional vendee, lessee, possessor or in the event such or similar transaction is had by means of a mortgage, and the mortgagor of a vehicle is entitled to possession, then such conditional vendee, lessee, possessor or mortgagor shall be deemed the owner for the purposes of this article.
  15. “School bus” means every motor vehicle engaged solely in transporting school children or school children and teachers to and from schools; however, such vehicles may transport passengers on weekends and legal holidays and during summer months between the terms of school for compensation when the transportation of passengers is over a route of which not more than fifty percent (50%) traverses the route of a common carrier of passengers by motor vehicle and when no passengers are picked up on the route of any such carrier.
  16. “Dealer” means every person engaged regularly in the business of buying, selling or exchanging motor vehicles, trailers, semitrailers, trucks, tractors or other character of commercial or industrial motor vehicles in this state, and having an established place of business in this state.
  17. “Highway” means and includes every way or place of whatever nature, including public roads, streets and alleys of this state generally open to the use of the public or to be opened or reopened to the use of the public for the purpose of vehicular travel, and notwithstanding that the same may be temporarily closed for the purpose of construction, reconstruction, maintenance or repair.
  18. “State Tax Commission,” “commission” or “department” means the Commissioner of Revenue of the Department of Revenue of this state, acting directly or through his duly authorized officers, agents, representatives and employees.
  19. “Common carrier by motor vehicle” means any person who or which undertakes, whether directly or by a lease or any other arrangement, to transport passengers or property or any class or classes of property for the general public in interstate or intrastate commerce on the public highways of this state by motor vehicles for compensation, whether over regular or irregular routes. The term “common carrier by motor vehicle” shall not include passenger buses operating within the corporate limits of a municipality in this state or not exceeding five (5) miles beyond the corporate limits of the municipality, and hearses, ambulances, school buses as such. In addition, this definition shall not include taxicabs.
  20. “Contract carrier by motor vehicle” means any person who or which under the special and individual contract or agreements, and whether directly or by a lease or any other arrangement, transports passengers or property in interstate or intrastate commerce on the public highways of this state by motor vehicle for compensation. The term “contract carrier by motor vehicle” shall not include passenger buses operating wholly within the corporate limits of a municipality in this state or not exceeding five (5) miles beyond the corporate limits of the municipality, and hearses, ambulances, school buses as such. In addition, this definition shall not include taxicabs.
  21. “Private commercial and noncommercial carrier of property by motor vehicle” means any person not included in the terms “common carrier by motor vehicle” or “contract carrier by motor vehicle,” who or which transports in interstate or intrastate commerce on the public highways of this state by motor vehicle, property of which such person is the owner, lessee, or bailee, other than for hire. The term “private commercial and noncommercial carrier of private property by motor vehicle” shall not include passenger buses operated wholly within the corporate limits of a municipality of this state, or not exceeding five (5) miles beyond the corporate limits of the municipality, and hearses, ambulances, school buses as such. In addition, this definition shall not include taxicabs.

    Haulers of fertilizer shall be classified as private commercial carriers of property by motor vehicle.

  22. “Private carrier of passengers” means all other passenger motor vehicle carriers not included in the above definitions. The term “private carrier of passengers” shall not include passenger buses operating wholly within the corporate limits of a municipality in this state, or not exceeding five (5) miles beyond the corporate limits of the municipality, and hearses, ambulances, and school buses as such. In addition, this definition shall not include taxicabs.
  23. “Operator” means any person, partnership, joint-stock company or corporation operating on the public highways of the state one or more motor vehicles as the beneficial owner or lessee.
  24. “Driver” means the person actually driving or operating such motor vehicle at any given time.
  25. “Private carrier of property” means any person transporting property on the highways of this state as defined below:
    1. Any person, or any employee of such person, transporting farm products, farm supplies, materials and/or equipment used in the growing or production of his own agricultural products in his own truck.
    2. Any person transporting his own fish, including shellfish, in his own truck.
    3. Any person, or any employee of such person, transporting unprocessed forest products, or timber harvesting equipment wherein ownership remains the same, in his own truck.
  26. “Taxicab” means any passenger motor vehicle for hire with a seating capacity not greater than ten (10) passengers. For purposes of this paragraph (26), seating capacity shall be determined according to the manufacturer’s suggested seating capacity for a vehicle. If there is no manufacturer’s suggested seating capacity for a vehicle, the seating capacity for the vehicle shall be determined according to regulations established by the Department of Revenue.
  27. “Passenger coach” means any passenger motor vehicle with a seating capacity greater than ten (10) passengers, operating wholly within the corporate limits of a municipality of this state or within five (5) miles of the corporate limits of the municipality, or motor vehicles substituted for abandoned electric railway systems in or between municipalities. For purposes of this paragraph (27), seating capacity shall be determined according to the manufacturer’s suggested seating capacity for a vehicle. If there is no manufacturer’s suggested seating capacity for a vehicle, the seating capacity for the vehicle shall be determined according to regulations established by the Department of Revenue.
  28. “Empty weight” means the actual weight of a vehicle including fixtures and equipment necessary for the transportation of load hauled or to be hauled.
  29. “Gross weight” means the empty weight of the vehicle, as defined herein, plus any load being transported or to be transported.
  30. “Ambulance and hearse” shall have the meaning generally ascribed to them. A hearse or funeral coach shall be classified as a light carrier of property, as defined in Section 27-51-101.
  31. “Regular seats” means each seat ordinarily and customarily used by one (1) passenger, including all temporary, emergency, and collapsible seats. Where any seats are not distinguished or separated by separate cushions and backs, a seat shall be counted for each eighteen (18) inches of space on such seats or major fraction thereof. In the case of a regular passenger-type automobile which is used as a common or contract carrier of passengers, three (3) seats shall be counted for the rear seat of such automobile and one (1) seat shall be counted for the front seat of such automobile.
  32. “Ton” means two thousand (2,000) pounds avoirdupois.
  33. “Bus” means any passenger vehicle with a seating capacity of more than ten (10) but shall not include “private carrier of passengers” and “school bus” as defined in paragraphs (15) and (22) of this section. For purposes of this paragraph (33), seating capacity shall be determined according to the manufacturer’s suggested seating capacity for a vehicle. If there is no manufacturer’s suggested seating capacity for a vehicle, the seating capacity for the vehicle shall be determined according to regulations established by the Department of Revenue.
  34. “Corporate fleet” means a group of two hundred (200) or more marked private carriers of passengers or light carriers of property, as defined in Section 27-51-101, trailers, semitrailers, or motor vehicles in excess of ten thousand (10,000) pounds gross vehicle weight, except for those vehicles registered for interstate travel, owned or leased on a long-term basis by a corporation or other legal entity. In order to be considered marked, the motor vehicle must have a name, trademark or logo located either on the sides or the rear of the vehicle in sharp contrast to the background, and of a size, shape and color that is legible during daylight hours from a distance of fifty (50) feet.
  35. “Individual fleet” means a group of five (5) or more private carriers of passengers or light carriers of property, as defined in Section 27-51-101, owned or leased by the same person and principally garaged in the same county.
  36. “Trailer fleet” means a group of fifty (50) or more utility trailers each with a gross vehicle weight of six thousand (6,000) pounds or less.

(1) No lease shall be recognized under the provisions of this article unless it shall be in writing and shall fully define a bona fide relationship of lessor and lessee, signed by both parties, dated and be in the possession of the driver of the leased vehicle at all times.

Leased vehicles shall be considered as domiciled at the place in the State of Mississippi from which they operate in interstate or intrastate commerce, and for the purposes of this article shall be considered as owned by the lessee, who shall furnish all insurance on the vehicles and the driver of the vehicles shall be considered as an agent of the lessee for all purposes of this article.

HISTORY: Codes, 1942, § 9352-02; Laws, 1938, ch. 148; Laws, 1940, ch. 163; Laws, 1946, ch. 266, § 2; Laws, 1948, ch. 271, § 1; Laws, 1950, ch. 474, § 1; Laws, 1958, chs. 489, 497; Laws, 1964, ch. 514; Laws, 1966, ch. 573, § 1; Laws, 1970, ch. 445, § 1; Laws, 1972, ch. 486, § 1; Laws, 1976, ch. 370, 1976; Laws, 1992, ch. 497, § 1; Laws, 1994, ch. 489, § 1; Laws, 1995, ch. 413, § 2; Laws, 1996, ch. 410, § 3; Laws, 1996, ch. 480, § 1; Laws, 1997, ch. 377, § 1; Laws, 2001, ch. 596, § 1; Laws, 2003, ch. 485, § 5; Laws, 2004, ch. 506, § 1; Laws, 2007, ch. 453, § 1; Laws, 2009, ch. 492, § 58; Laws, 2011, ch. 395, § 2, eff from and after July 1, 2011.

Editor’s Notes —

Laws of 1994, ch. 489, § 2, effective July 1, 1994, provides as follows:

“SECTION 2. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws before the date on which this act becomes effective, whether such claims assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the highway privilege tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 1995, ch. 413, § 6, effective July 1, 1995, provides as follows:

“SECTION 6. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws; being Section 27-19-1 et seq., Mississippi Code of 1972, and the Motor Vehicle Ad Valorem Tax Law of 1958, prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of said laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1996, ch. 480, § 4, effective July 1, 1996, provides as follows:

“SECTION 4. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the motor vehicle privilege and ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the motor vehicle privilege and ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2004 amendment designated the formerly undesignated first paragraph as (a); deleted former (a)(33), and redesignated the remaining subdivisions accordingly; inserted (b)(1); substituted “means” for “shall mean” throughout the section; substituted “as defined in this section” for “as herein defined” in (a)(3); substituted “except vehicles included” for “except such vehicle as may be included” in (a)(5); substituted “the person” for “howsoever thereof” in (a)(14); substituted “however” for “provided, however, that” in (a)(15); substituted “The term ‘common carrier by motor vehicle’ shall not include” for “Not including, however” in (a)(19); substituted “The term ‘contract carrier by motor vehicle’ shall not include” for “Not including, however” in (a)(20); in (a)(21), inserted “and noncommercial” and deleted “when such transportation is for the purpose of sale, lease, rent, or bailment, or in the furtherance of any enterprise, or who otherwise uses or employs any motor vehicle other than a vehicle designed, constructed and used exclusively for the carriage of passengers in the furtherance of any commercial enterprise” at the end of the first sentence, and substituted “The term ‘private commercial and noncommercial carrier of private property by motor vehicle’ shall not include” for “Not including, however” in the second sentence; substituted “The term ‘private carrier of passengers’ shall not include” for “Not including, however” in (a)(22); deleted “The terms ‘ambulance’ and ‘hearse’ ” preceding “shall have” in (a)(30); and made other minor stylistic changes throughout.

The 2007 amendment, in (a)(25)(a), substituted “Any person, or any employee of such person, transporting farm products, farm supplies” for “Any person transporting farm products produced on his own farm and also farm supplies,” substituted “and/or” for “and,” and inserted “own”; in (a)(25)(c), inserted “or any employee of such person” and “or timber harvesting equipment”; and made minor stylistic changes.

The 2009 amendment, effective July 1, 2010, rewrote (a)(18); and substituted “Department of Revenue” for “State Tax Commission” throughout the section.

The 2011 amendment added (a)(36).

Cross References —

Exemption of private carrier of passengers owned by religious organization from motor vehicle ad valorem taxes, see §27-51-41.

Application of definitions in this section to motor vehicle ad valorem tax credit, see §27-51-101.

Fee and term for commercial driver’s license, required for operators of common carriers by motor vehicle, taxicab, passenger coach, dray, contract carrier or private commercial carrier, see §63-1-43.

OPINIONS OF THE ATTORNEY GENERAL

A motor home, which is self-propelled, is a motor vehicle as defined by Section 27-19-3(3) and it is also considered a private carrier of passengers as defined in Section 27-19-3(22). Thus, motor homes would be subject to the additional two percent (2%) tax imposed by Section 27-65-17(2). Pace, June 15, 1995, A.G. Op. #95-0222.

RESEARCH REFERENCES

ALR.

What carriers are within statutory definition of common carriers by motor vehicle. 161 A.L.R. 417.

Aeroplane as within terms “vehicle,” “motor vehicle,” etc. 165 A.L.R. 916.

Applicability of motor vehicle registration laws to corporation domiciled in state but having branch trucking bases in other states. 16 A.L.R.2d 1414.

Am. Jur.

7 Am. Jur. 2d, Automobiles and Highway Traffic §§ 57 et seq., 71.

CJS.

60 C.J.S., Motor Vehicles § 181

84 C.J.S., Taxation §§ 80, 116.

JUDICIAL DECISIONS

1. In general.

Liability under statute which provides that operator of a private commercial carrier must obtain a commercial driver’s license, applies uniformly to all persons regularly so engaged as operators of private commercial carrier and the statute is constitutional. Lumpkin v. Birdsong, 212 Miss. 616, 55 So. 2d 230, 1951 Miss. LEXIS 491 (Miss. 1951).

A person employed by a railroad as an operator or driver of one of the railroad’s motor trucks in the transportation of other employees and tools to and from their work, was, in respect to the use of their truck, a private commercial carrier by motor vehicle and that it was used in the furtherance of the commercial enterprise of railroading within the statute providing for liability for driver’s license. Lumpkin v. Birdsong, 212 Miss. 616, 55 So. 2d 230, 1951 Miss. LEXIS 491 (Miss. 1951).

A distinction is made between “operator” and “driver;” the operator is recognized to be the owner operating the motor vehicle, and while the driver is recognized as also operating, he is the person actually driving at any given time. Tanksley v. Dodge, 181 F.2d 925, 1950 U.S. App. LEXIS 2724 (5th Cir. Miss. 1950).

§ 27-19-5. Tax on private carriers of passengers, etc.

There is hereby levied the following annual highway privilege tax on operators of private carriers of passengers as reasonable compensation for the use of the highways of this state:

On the owner or operator of each private carrierof passengers. . . . .$15.00

On each motorcycle, per annum. . . . .8.00

HISTORY: Codes, 1942, § 9352-03; Laws, 1938, chs. 119, 148; Laws, 1940, ch. 165; Laws, 1946, ch. 266, § 3; Laws, 1960, ch. 417, § 1; Laws, 1982, ch. 427, § 1, eff from and after July 1, 1982.

Editor’s Notes —

Laws of 1982, ch. 427, § 18, effective July 1, 1982, provides as follows:

“SECTION 18. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws, being Section 27-19-1 et seq., prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of the highway privilege tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Cross References —

Enforcement of tax, see §27-19-127.

Motor vehicle ad valorem taxes, see §27-51-1 et seq.

Mobile home ad valorem taxes, see §27-53-1 et seq.

Permit and privilege tax for motor vehicles using liquefied compressed gas, see §§27-59-29 and27-59-31.

OPINIONS OF THE ATTORNEY GENERAL

Annual highway privilege tax is levied through Miss. Code Section 27-19-5 “on operators of private carriers of passengers as reasonable compensation for use of highways of this state”; it does not matter that vehicle is owned by nonresident; it is sufficient that vehicle is being operated on highways of this state. Odorn, Apr. 14, 1993, A.G. Op. #93-0218.

RESEARCH REFERENCES

Am. Jur.

7 Am. Jur. 2d, Automobiles and Highway Traffic §§ 71, 81, 82.

CJS.

13 C.J.S., Carriers § 334-347

60 C.J.S., Motor Vehicles § 86 et seq.

Lawyers’ Edition.

State tax or fee imposed for motor carrier’s use of highways as violating commerce clause (Article 1, § 8, clause 3) of Federal Constitution – Supreme Court cases. 97 L. Ed. 2d 843.

JUDICIAL DECISIONS

I. UNDER CURRENT LAW.

1.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. Validity.

7. Construction and application.

I. UNDER CURRENT LAW.

1.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. Validity.

Classification of motor vehicles according to carrying capacity or on mileage basis or putting of passenger vehicles and freight vehicles into separate classes for taxation purposes is not arbitrary or violative of equal protection clause of federal constitution. State ex rel. Rice v. Evans-Terry Co., 173 Miss. 526, 159 So. 658, 1935 Miss. LEXIS 195 (Miss.), aff'd, 296 U.S. 538, 56 S. Ct. 146, 80 L. Ed. 383, 1935 U.S. LEXIS 605 (U.S. 1935).

Statute imposing privilege tax on motor vehicles used partially on streets of “municipalities,” which are governmental units of the state, held not to deny equal protection, though no part of tax is returned to municipalities. State ex rel. Rice v. Evans-Terry Co., 173 Miss. 526, 159 So. 658, 1935 Miss. LEXIS 195 (Miss.), aff'd, 296 U.S. 538, 56 S. Ct. 146, 80 L. Ed. 383, 1935 U.S. LEXIS 605 (U.S. 1935).

Statute imposing mileage tax in addition to flat tag tax on motor vehicles traveling more than 6,000 miles upon public highways, except trucks of less than 21/2 tons, passenger automobiles, taxicabs, motor vehicles used solely to transport schoolteachers and children, forest and dairy products, material for road purposes, and motor vehicles used in lieu of street cars between municipalities or by hotels or United States or the state, held not to deny equal protection. State ex rel. Rice v. Evans-Terry Co., 173 Miss. 526, 159 So. 658, 1935 Miss. LEXIS 195 (Miss.), aff'd, 296 U.S. 538, 56 S. Ct. 146, 80 L. Ed. 383, 1935 U.S. LEXIS 605 (U.S. 1935).

Unconstitutionality of provision permitting sheriff to seize and sell automobile for nonpayment of highway privilege tax without notice to owner held separable from, and did not affect validity of, remainder of the taxing statute. Holloway v. Jordan, 170 Miss. 99, 154 So. 340, 1934 Miss. LEXIS 116 (Miss. 1934).

7. Construction and application.

The tax herein provided, although described as being for the use of the road, is nevertheless a tax and not a toll. Roberts v. Federal Land Bank, 189 Miss. 898, 196 So. 763, 1940 Miss. LEXIS 117 (Miss. 1940).

The imposition of the tax hereunder is not an exercise of the police power of the state in the legal sense of the term “police power” as distinguished from the term “taxing power.” Roberts v. Federal Land Bank, 189 Miss. 898, 196 So. 763, 1940 Miss. LEXIS 117 (Miss. 1940).

Chancery courts have jurisdiction to enforce the lien on a motor vehicle for the payment of the privilege tax due thereon, though not specifically conferred by the statute. Alabama Highway Express Co. v. Hempstead, 188 Miss. 475, 195 So. 493, 1940 Miss. LEXIS 58 (Miss. 1940).

Auditor held empowered to make regulations for ascertaining amount of tax due, but not to impose liability not imposed by the statute as a whole. Craig v. Mississippi Power & Light Co., 182 Miss. 299, 180 So. 604, 1938 Miss. LEXIS 151 (Miss. 1938).

Where constitutionality of statute imposing mileage tax in addition to flat tag tax on motor vehicles, under certain conditions, was upheld, agreement made by motor vehicle owners who were members of association not to pay tax and to resist suits filed by state was an unlawful agreement and a conspiracy, and different owners could therefore be joined in one suit, since Act was valid from time of its approval. State ex rel. Rice v. Hasson Grocery Co., 177 Miss. 204, 170 So. 234, 1936 Miss. LEXIS 236 (Miss. 1936).

State held not precluded from maintaining suit against motor vehicle owners to enjoin conspiracy not to pay motor vehicle mileage tax and make reports as required by statute imposing mileage tax in addition to flat tag tax on motor vehicles under certain conditions, on ground that state was not damaged, where state was hindered in collection of funds and penalty imposed for failure to pay, and was put to trouble and expense of filing suit, and by conspiracy of defendants others were encouraged not to pay such tax. State ex rel. Rice v. Hasson Grocery Co., 177 Miss. 204, 170 So. 234, 1936 Miss. LEXIS 236 (Miss. 1936).

Violation of law providing privilege taxes on motor vehicles not municipal misdemeanor. City of Hattiesburg v. James, 134 Miss. 671, 99 So. 133, 1924 Miss. LEXIS 286 (Miss. 1924).

§ 27-19-7. Repealed.

Repealed by Laws, 1992, ch. 497 § 19 eff November 1, 1992.

[Codes, 1942, § 9352-04; Laws, 1938, chs. 119, 148; Laws, 1940, ch. 165; Laws, 1946, ch. 266 § 4; Laws, 1984, ch. 508, § 1; Laws, 1987, ch. 393]

Editor’s Notes —

Laws of 1984, ch. 508, § 12, effective July 1, 1984, provides as follows:

“SECTION 12. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws; being Section 27-19-1 et seq., Mississippi Code of 1972, and the Motor Vehicle Ad Valorem Tax Law of 1958, prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of said laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Former §27-19-7 related to highway privilege taxes and certification and permit requirements placed on common carriers.

§ 27-19-9. Tax on hearses, church and school buses, and taxicabs.

On each operator there is hereby levied an annual highway privilege tax for each of the following motor vehicles as follows:

On each hearse and on each ambulance, per annum. . . . .$25.00

On each church-owned bus, per annum. . . . .10.00

On each school bus used exclusively as such, excluding school buses owned by a school district in the state, per annum. . . . .10.00

Provided, however, that any motor vehicle used otherwise, and on which there has been paid the privilege tax at a higher rate as provided in this article, may also be used as a school bus without the further payment of a road and bridge tax, and provided further, that in the event a person pays a flat privilege tax of Ten Dollars ($10.00), as levied in this subparagraph (c), and later desires to use his school bus for other purposes, and purchases a privilege tag for same as provided in this article, he shall be given credit on his new privilege tag purchased for the unearned part of the privilege tax paid.

On each taxicab, per annum. . . . .35.00

HISTORY: Codes, 1942, § 9352-05; Laws, 1938, chs. 119, 148; Laws, 1940, ch. 165; Laws, 1946, ch. 266, § 5; Laws, 1948, ch. 271 § 2; Laws, 1950, ch. 474, § 2; Laws, 1954, chs. 333, §§ 1, 370; Laws, 1982, ch. 427, § 2; Laws, 1984, ch. 508, § 2; Laws, 1990, ch. 494, § 2; Laws, 1992, ch. 497, § 2, eff from and after November 1, 1992.

Editor’s Notes —

Laws of 1982, ch. 427, § 18, effective July 1, 1982, provides as follows:

“SECTION 18. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws, being Section 27-19-1 et seq., prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of the highway privilege tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1984, ch. 508, § 12, effective July 1, 1984, provides as follows:

“SECTION 12. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws; being Section 27-19-1 et seq., Mississippi Code of 1972, and the Motor Vehicle Ad Valorem Tax Law of 1958, prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of said laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1990, ch. 494, § 5, effective October 1, 1990, provides as follows:

“SECTION 5. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws, being Section 27-19-1 et seq., Mississippi Code of 1972, and the Motor Vehicle Ad Valorem Tax Law of 1958, before the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of such laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Cross References —

Local privilege taxes on automobiles for hire or rent, see §27-17-35.

Enforcement of tax, see §27-19-127.

RESEARCH REFERENCES

Am. Jur.

7 Am. Jur. 2d, Automobiles and Highway Traffic §§ 71, 57 et seq.

CJS.

60 C.J.S., Motor Vehicles § 86 et seq.

§ 27-19-11. Tax on carriers of property and on buses.

On each carrier of property, for each motor vehicle, truck-tractor or road tractor, and on each bus, there is hereby levied an annual highway privilege tax in accordance with the following schedule, except that the gross vehicle weight of buses shall be the gross weight of the vehicle plus one hundred fifty (150) pounds per each regular seat.

RATE OF TAX

GROSS COMMON PRIVATE WEIGHT OF AND COMMERCIAL VEHICLE CONTRACT AND NONCOM- PRIVATE NOT TO CARRIERS MERCIAL CAR- CARRIERS EXCEED OF RIERS OF OF IN POUNDS PROPERTY PROPERTY PROPERTY 0000-6000 $7.20 $7.20 $7.20 6001-10000 33.60 25.20 16.80 10001-16000 78.40 70.70 39.20 16001-20000 156.00 129.00 78.00 20001-26000 228.00 192.00 114.00 26001-30000 300.00 247.00 150.00 30001-36000 384.00 318.00 192.00 36001-40000 456.00 378.00 228.00 40001-42000 504.00 420.00 264.00 42001-44000 528.00 444.00 276.00 44001-46000 552.00 456.00 282.00 46001-48000 588.00 492.00 300.00 48001-50000 612.00 507.00 312.00 50001-52000 660.00 540.00 336.00 52001-54000 684.00 564.00 348.00 54001-56000 708.00 588.00 360.00 56001-58000 756.00 624.00 384.00 58001-60000 780.00 642.00 396.00 60001-62000 828.00 828.00 420.00 62001-64000 852.00 852.00 432.00 64001-66000 900.00 900.00 482.00 66001-68000 936.00 936.00 504.00 68001-70000 972.00 972.00 516.00 70001-72000 996.00 996.00 528.00 72001-74000 1,128.00 1,128.00 576.00 74001-76000 1,248.00 1,248.00 612.00 76001-78000 1,380.00 1,380.00 720.00 78001-80000 1,512.00 1,512.00 864.00

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In addition to the above levied annual highway privilege tax on vehicles with a gross weight exceeding ten thousand (10,000) pounds, there is levied and shall be collected an additional privilege tax in the amount of One Thousand Three Hundred Fifty Dollars ($1,350.00) for each current or later year model vehicle based upon a licensed weight of eighty thousand (80,000) pounds. This additional privilege tax shall be reduced by the amount of One Hundred Seventy-five Dollars ($175.00) for each year of age to a minimum of Fifty Dollars ($50.00) and further reduced by the ratio of licensed weight to the maximum weight of eighty thousand (80,000) pounds. During the first year only, the privilege tax monies collected under the provisions of this paragraph shall be distributed to the various counties of the state on the basis of the ratio of the last year of annual ad valorem taxes collected by such counties on such vehicles to the total ad valorem taxes collected by all counties on such vehicles in the same year. In all subsequent years, the distribution to the counties shall be made on the basis of the ratio of the number of motor vehicles registered in excess of ten thousand (10,000) pounds, in each taxing district in each county, to the total number of such vehicles registered statewide. The counties shall then distribute these proceeds as they would if these collections were ad valorem taxes.

From the privilege tax monies collected under this section, Three Million Seven Hundred Thirty-two Thousand Four Hundred Three Dollars and Eleven Cents ($3,732,403.11) shall be earmarked and set aside to be apportioned and paid to the counties of the state in the manner provided by Section 27-19-159, Mississippi Code of 1972. Any excess privilege tax monies collected under this section shall be deposited into the State Highway Fund for the construction, maintenance and reconstruction of highways and roads of the State of Mississippi or the payment of interest and principal on bonds authorized by the 1972 Regular Session of the Legislature for construction and reconstruction of highways.

No privilege license shall be issued for any period of time for less than One Dollar ($1.00).

The annual highway privilege tax imposed on operators engaged exclusively in the transportation of household goods shall be the same as the tax imposed upon private commercial carriers by this section. In determining the amount of privilege taxes due under the provisions of this section, there shall be allowed a maximum tolerance of five hundred (500) pounds on all classes of carriers except carriers of liquefied compressed gases and in the case of carriers of liquefied compressed gases there shall be allowed a maximum tolerance of two thousand (2,000) pounds.

Any owner or operator who operates a motor vehicle on the public highways, with a license tag attached to it which was issued for another or different vehicle, shall be liable for the privilege tax on said vehicle for twelve (12) months plus a penalty thereon of twenty-five percent (25%).

Carriers of property duly registered and licensed in another state and being used to transport farm harvesting machinery or equipment to and from a particular county in this state may, upon adoption of a resolution by the board of supervisors of the county where such machinery or equipment is being exclusively used in harvesting farm crops within the county, be exempt from the taxes herein levied when the resolution is filed with the State Tax Commission. However, the exemption shall not exceed a period of forty (40) days for any annual period without a second resolution of approval by the board of supervisors who shall have the authority to extend the exemption not to exceed an additional period of twenty (20) days during any annual period.

A private commercial carrier of property hauling interstate may purchase a common and contract carrier of property license plate at the prescribed fee to allow the carrier to lease on a one-way basis per trip without qualifying with the Public Service Commission.

HISTORY: Codes, 1942, § 9352-06; Laws, 1938, chs. 119, 148; Laws, 1940, ch. 165; Laws, 1946, ch. 266, §§ 6-8; Laws, 1948, ch. 271, § 3; Laws, 1954, ch. 336, § 1; Laws, 1958, ch. 496; Laws, 1960, ch. 421; Laws, 1962, ch. 531; Laws, 1963, 1st Ex Sess ch. 23; Laws, 1966, ch. 574, § 1; Laws, 1972, ch. 486, § 2; Laws, 1973, ch. 495, § 2; Laws, 1974, ch. 575; Laws, 1979, ch. 386; Laws, 1981, ch. 309, § 2, ch. 366, § 1; Laws, 1983, ch. 460; Laws, 1984, ch. 382; Laws, 1987, ch. 322, § 21; Laws, 1992, ch. 497, § 3; Laws, 1993, ch. 496, § 1; Laws, 2001, ch. 596, § 2; Laws, 2004, ch. 354, § 1; Laws, 2004, ch. 506, § 2, eff from and after July 1, 2004.

Joint Legislative Committee Note —

Section 1 of ch. 354 Laws of 2004, effective from and after July 1, 2004 (approved April 20, 2004), amended this section. Section 2 of ch. 506, Laws of 2004, effective from and after July 1, 2004 (approved May 04, 2004), also amended this section. As set out above, this section reflects the language of Section 2 of ch. 506, Laws of 2004, pursuant to Section 1-3-79 which provides that whenever the same section of law is amended by different bills during the same legislative session, and the effective dates of the amendments are the same, the amendment with the latest approval date shall supersede all other amendments to the same section approved on an earlier date.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Laws of 1987, ch. 322, § 32, effective July 1, 1987, provides as follows:

“SECTION 32. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the tax laws amended by this act prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of such tax laws as amended by this act are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and execution of any warrant under such laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1993, ch. 496, § 2, effective July 1, 1993, provides as follows:

“SECTION 2. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the tax laws amended by this act prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of such tax laws as amended by this act are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and execution of any warrant under such laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Amendment Notes —

The first 2004 amendment (ch. 354) substituted “counties shall” for “counties should” in the next-to-last sentence of the second paragraph and made minor stylistic changes throughout the section.

The second 2004 amendment (ch. 506) deleted “used in the operation of any business as such” following “road tractor” in the first paragraph; in the table inserted “and commercial” in the third column heading; in the second paragraph, substituted “shall then distribute” for “should then distribute” and deleted the proviso at the end; deleted “Provided that” at the beginning of the fourth paragraph; in the fifth paragraph, deleted “Provided that” at the beginning of the second sentence; in the sixth sentence, deleted “Provided, however” at the beginning, and substituted “attached to it” for “attached thereto”; in the next-to-last paragraph, deleted “Provided further, that” at the beginning of the first sentence, and substituted “However” for “Provided, however, that” at the beginning of the second sentence; deleted “Provided further” at the the beginning of the last paragraph; and made other minor changes.

Cross References —

Power of board of supervisors of any county concerning cleaning private property, see §19-5-105.

Use of provisions of this section to determine amount of tax due from carriers of property, see §27-19-67.

Enforcement of tax, see §27-19-127.

OPINIONS OF THE ATTORNEY GENERAL

The monies received under Section 27-19-11 should be coded for bookkeeping purposes as a privilege tax as directed by the Audit Department. Humphrey, January 4, 1996, A.G. Op. #95-0857.

Additional privilege tax monies are received by the state and are thereafter allocated to counties on the basis of a ratio based upon the numbers of vehicles upon which the additional privilege tax is imposed, and not upon the basis of a ratio based upon the actual dollar amount of privilege taxes collected within and attributable to a particular county or district within a county. Petty, March 8, 1999, A.G. Op. #99-0080.

The second unnumbered paragraph in this section does not require a board of supervisors to pay to a school district any portion of the additional privilege tax imposed thereby in addition to and over and above the specific sums the school district has requested be raised by ad valorem tax effort pursuant to §§37-57-1 and37-57-105; the board of supervisors may appropriate a portion or all of such funds to the school district in its discretion and may choose to appropriate these funds among the various taxing districts of the county on a pro rata basis. Petty, March 8, 1999, A.G. Op. #99-0080.

Additional privilege taxes collected pursuant to Section 27-19-11 must be distributed to the counties and utilized by county boards of supervisors pursuant to Section 27-19-159, and a school district is not entitled to a portion of the Motor Vehicle Privilege Tax imposed by state law upon property carriers and buses. Foxworth, Oct. 20, 2000, A.G. Op. #2000-0623.

The provision of this section that “[t]he counties should then distribute these proceeds as they would if these collections were ad valorem taxes” means that although counties are not required to distribute the proceeds, the legislature strongly suggests that such be done. Lee, Oct. 20, 2003, A.G. Op. 03-0483.

RESEARCH REFERENCES

ALR.

State taxation of motor carriers as affected by commerce clause. 17 A.L.R.2d 421.

Am. Jur.

7 Am. Jur. 2d, Automobiles and Highway Traffic §§ 58, 59.

CJS.

13 C.J.S., Carriers §§ 334, 345-347

60 C.J.S., Motor Vehicles § 86 et seq.

Lawyers’ Edition.

State tax or fee imposed for motor carrier’s use of highways as violating commerce clause (Article 1, § 8, clause 3) of Federal Constitution – Supreme Court cases. 97 L. Ed. 2d 843.

JUDICIAL DECISIONS

I. UNDER CURRENT LAW.

1.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. In general.

7. Enforcement of tax.

8. Remedies of taxpayer.

I. UNDER CURRENT LAW.

1.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. In general.

This section [Code 1942, § 9354] and Code 1942, § 9362, when read together, give a nonresident commercial contract carrier the option either to purchase an annual privilege license tag for transporting loads in excess of 9 tons, and not more than 10 tons, over the highways of the state, at a tax of $792, and more where a heavier load is allowed, or to obtain a trip permit for each such load that it may desire to transport, whether at one trip during the year or the trips at infrequent intervals, and such contract carrier also has the option, under Code 1942, § 9362, if it elects to purchase trip permits, to procure the same either by application to the commissioner by mail or by proceeding to the first sheriff or such other person as the commissioner may designate, next in line of travel, after entering the state, and there secure the trip permit on forms prepared and supplied by the commissioner, by then paying to such agent the tax for the privilege extended. Mercury Motor Transport, Inc. v. State, 197 Miss. 387, 21 So. 2d 25, 1945 Miss. LEXIS 297 (Miss. 1945).

7. Enforcement of tax.

Complaint alleging that nonresident motor carrier, not having elected to pay the annual privilege tax on motor vehicle unit, had gone upon the public highways of the state with that motor vehicle without first obtaining a temporary trip permit and without having at once proceeded to the first sheriff or other person designated by the commissioner as next in line of travel and secured such a permit, and that the carrier had on several previous occasions operated motor vehicles, including the aforementioned one, over the highways of the state without obtaining a temporary trip permit, sufficiently stated a prima facie case for the recovery of taxes and penalties under Code 1942, § 9367, including those imposed for a “second offense,” as against a general demurrer. State ex rel. Rice v. English, 21 So. 2d 811 (Miss. 1945).

Where defendant obtained a temporary permit to transport a load of two tons, when in fact he was transporting a load of fourteen tons when apprehended, defendant was in same position it would have been in if it had obtained no permit at all, and the court below did not err in imposing the annual tax required for a ten ton truck plus 25 percent thereof. Alabama Highway Express Co. v. Hempstead, 188 Miss. 475, 195 So. 493, 1940 Miss. LEXIS 58 (Miss. 1940).

Highway patrolman properly seized and impounded truck, which was being used to haul load exceeding that allowed by privilege tax paid by truck owner, pending necessary proceedings to enforce payment of additional license tax. Price v. Haney, 176 Miss. 471, 165 So. 815, 169 So. 832, 1936 Miss. LEXIS 98 (Miss. 1936).

Evidence that truck which was used to haul load exceeding that allowed by privilege tax paid by truck owner was seized and impounded by highway patrolman pending proceedings to enforce payment of additional license tax held not to show that state auditor intended to hold truck indefinitely without instituting required legal proceedings, where truck driver brought replevin two days later preventing auditor from instituting legal proceedings. Price v. Haney, 176 Miss. 471, 165 So. 815, 169 So. 832, 1936 Miss. LEXIS 98 (Miss. 1936).

8. Remedies of taxpayer.

Injunction should have been denied truck driver seeking to enjoin state highway patrolman, deputy sheriff, and state auditor from interfering with his truck in attempting to collect additional license tax, since truck driver might have had a plain, adequate remedy at law in legal proceedings which auditor would have begun against him had auditor not been prevented by replevin suit brought by truck driver. Price v. Haney, 176 Miss. 471, 165 So. 815, 169 So. 832, 1936 Miss. LEXIS 98 (Miss. 1936).

Evidence that highway patrolman seized and impounded truck for two days which was used to haul load exceeding that allowed by privilege tax paid by truck owner pending necessary proceedings to enforce payment of additional license tax held not to entitle truck driver to damages in suit by him for injunction. Price v. Haney, 176 Miss. 471, 165 So. 815, 169 So. 832, 1936 Miss. LEXIS 98 (Miss. 1936).

§ 27-19-13. Repealed.

Repealed by Laws 1982, ch. 427, § 17, eff from and after July 1, 1982.

[Codes, 1942, § 9352-06.5; Laws, 1958, ch. 487]

Editor’s Notes —

Former §27-19-13 related to a special tax on trucks transporting perishable commodities of foreign import.

§ 27-19-15. Special tax on excess weight motor vehicles carrying property.

  1. In addition to the privilege license tax otherwise levied for the operation of motor vehicles, there is hereby levied on each carrier of property for each motor vehicle, truck tractor or road tractor operated pursuant to the provisions of Section 63-5-47, Mississippi Code of 1972, an annual highway privilege tax of Eight Dollars and Fifty Cents ($8.50) per one thousand (1,000) pounds, or fractional part thereof, in excess of the maximum gross weight on which an annual highway privilege tax has been otherwise paid for said vehicle, said tax to be paid to the Mississippi Department of Transportation.
  2. Each and every vehicle subject to the tax levied hereby shall be issued a special permit by the Mississippi Department of Transportation, which permit, or a certified copy thereof, shall be carried by the operator of any such vehicle at all times.

HISTORY: Codes, 1942, § 9352-06.7; Laws, 1960, ch. 410, §§ 1, 2; Laws, 2001, ch. 596, § 3, eff from and after July 1, 2001.

Cross References —

Excess weight permits, see §27-19-81.

§ 27-19-17. Trailers.

  1. In all cases where a trailer or semitrailer is used for the transportation of property, either as a common carrier, contract carrier, private commercial carrier, private carrier, or otherwise, and is operated in conjunction with, and is drawn by a tractor, or other motor vehicle, the tax upon such motor vehicle, truck tractor or road tractor shall be calculated and levied on the maximum gross weight of such vehicle, and the tax to be levied upon the operator thereof upon each motor vehicle, truck tractor or road tractor drawing a semitrailer or trailer shall be computed in accordance with the foregoing schedules in the proper classification. In such cases, however, the gross weight of the trailer or semitrailer shall be combined with the gross weight of the truck tractor, road tractor or other motor vehicle, and the total gross weight of both vehicles counted as one (1) unit shall be used in determining the tax to be paid under this article. Provided, however, that no tax shall be levied upon any trailer or any farm tractor using the highways solely in hauling or transporting farm products of the soil from the farm to the gin or market, or transporting fertilizer or feed to the farm, where the gross weight does not exceed eight thousand (8,000) pounds, and where the title to such products is still in the producer thereof.
  2. On each trailer, semitrailer, house trailer, house semitrailer, travel trailer, rental trailer or rental semitrailer used with or drawn by any motor vehicle upon the highways of this state there is hereby levied an annual highway privilege tax of Ten Dollars ($10.00). The highway privilege tax levied in this subsection shall not apply to trailers or semitrailers subject to the tax levied in Section 27-19-18.
  3. Before issuing a license for any trailer or semitrailer, the owner thereof shall furnish the commission a serial number for such trailer or semitrailer, and if the same does not bear a serial number, then the commission shall assign to the owner a serial number, to be placed on such trailer or semitrailer. Said serial number shall be stamped or printed on such trailer or semitrailer at some convenient and accessible location and shall be used in making application for and issuing the privilege license for such trailer or semitrailer.
  4. No tax shall be imposed on the wagons or trailers, or the tractors drawing same, of circuses, carnivals, fairs and other shows using municipal streets or public highways, when such wagons or trailers are shipped into the State of Mississippi by railroad, and use such streets and highways only in transporting such trailers, or wagons from the railroad to be placed where such circus, carnival, fair or other show is to be held or staged, and in returning such trailers and wagons from such place to the railroad for reloading.

HISTORY: Codes, 1942, § 9352-09; Laws, 1938, chs. 119, 148; Laws, 1940, ch. 165; Laws, 1946, ch. 266, § 9; Laws, 1948, ch. 271, § 4; Laws, 1956, ch. 382, § 1; Laws, 1977, ch. 399; Laws, 1982, ch. 427, § 3; Laws, 1992, ch. 497, § 4; Laws, 2000, ch. 324, § 2, eff from and after July 1, 2000.

Editor’s Notes —

Laws of 1982, ch. 427, § 18, effective July 1, 1982, provides as follows:

“SECTION 18. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws, being Section 27-19-1 et seq., prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of the highway privilege tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Cross References —

License tags or plates and renewal license decals – trailers and semitrailers, see §27-19-33.

Highway regulation of trailers, see §63-5-25.

RESEARCH REFERENCES

Lawyers’ Edition.

State tax or fee imposed for motor carrier’s use of highways as violating commerce clause (Article 1, § 8, clause 3) of Federal Constitution – Supreme Court cases. 97 L. Ed. 2d 843.

§ 27-19-18. Trailers; highway privilege tax upon operation of trailers and semitrailers traveling in interstate commerce.

  1. There is hereby levied, in lieu of any other taxes and fees levied under this chapter, a highway privilege tax in the amount of Sixty-five Dollars ($65.00) upon the operation of each trailer and semitrailer that travels in interstate commerce.
  2. Applications for license tags issued to trailers and semitrailers upon which the tax is levied in subsection (1) of this section shall be made upon a form prescribed by the commission.
  3. Upon payment of the tax levied in subsection (1) of this section and receipt of the application provided for in subsection (2) of this section, the commission may issue to the owner a license tag for such trailer or semitrailer. The tag shall be valid for the duration of the owner’s interest in the trailer or semitrailer and shall not be required to be renewed. Such tag shall bear the inscription “Trailer” and shall bear no date.
  4. The owners of all such trailers shall attach such tags in a conspicuous position on the rear of each trailer under the rear light so that it will be visible at night at a distance of sixty (60) feet.
  5. In the event of a transfer of the title of such a trailer or semitrailer, the license tag shall be surrendered to the commission and no credit shall be allowed upon surrender. The tag may not be transferred between trailers or semitrailers.

HISTORY: Laws, 2000, ch. 324, § 1, eff from and after July 1, 2000.

Editor’s Notes —

Laws of 2000, ch. 324, § 6, effective July 1, 2000, provides:

“SECTION 6. Section 1 of this act shall be codified in Chapter 19, Title 27, Mississippi Code of 1972.”

Cross References —

License tags or plates and renewal license decals – trailers and semitrailers, see §27-19-33.

§ 27-19-19. Trailers; collection of tax and issuance of license tags and decals by county tax collectors.

The privilege tax on trailers or semitrailers, to be used with and drawn by private carriers of passengers, on house trailers and on rental trailers shall be collected, and the license tags and decals issued therefor, by the tax collectors of the various counties of the state; provided, however, that decals shall not be required to be issued by the tax collectors for rental trailers.

HISTORY: Codes, 1942, § 9352-09.5; Laws, 1956, ch. 382, § 2; Laws, 1968, ch. 361, § 15; Laws, 1976, ch. 361, § 1, eff from and after November 1, 1976.

§ 27-19-21. Additional annual tax on electric vehicles; “electric vehicles” defined.

  1. For the purposes of this section, the term “electric vehicle” means a vehicle that is powered solely by an electric motor drawing current from rechargeable batteries, fuel cells, or other portable sources of electrical current, is manufactured primarily for use on public streets, roads and highways, and is required to have a license tag under Section 27-19-1 et seq., for operation on public streets, roads and highways.
    1. There is imposed an annual tax on each electric vehicle, which shall be in addition to any other taxes for which the vehicle is liable. The tax shall be paid to the county tax collector at the same time and in the same manner as the annual highway privilege tax is paid. The amount of the tax shall be One Hundred Fifty Dollars ($150.00).
    2. Beginning July 1, 2021, and each succeeding July 1 thereafter, the rate of the tax imposed under this section and in effect at the end of the preceding state fiscal year shall be adjusted by increasing the tax by a percentage amount equal to the United States inflation rate for the previous calendar year ending on December 31 as certified by the Department of Finance and Administration. The United States inflation rate for a calendar year shall be the Consumer Price Index for the calendar year for urban consumers as calculated by the Bureau of Labor Statistics of the United States Department of Labor. In adjusting the amount of the tax, amounts equal to or greater than Fifty Cents (50¢) shall be rounded to the next highest whole dollar.
  2. The tax collector shall have a special designation for electric vehicles in the vehicle records of the tax collector’s office so that the owners of electric vehicles will be provided with the proper forms for paying the tax imposed by this section.
  3. The tax collector shall remit the proceeds of the tax collected under this section to the Department of Revenue, and the department shall apportion the proceeds of the tax among the various purposes specified in Section 27-5-101 for gasoline and diesel fuel taxes in the same proportion that those taxes were apportioned for those purposes during the previous state fiscal year and such funds shall be used solely for the repair and maintenance of roads, streets and bridges.
  4. The Department of Revenue shall have all of the power and authority that it has for enforcement of the motor vehicle privilege tax laws (Section 27-19-1 et seq.) to enforce the provisions of this section. The Commissioner of Revenue may adopt any rules or regulations that he deems necessary for the proper administration of this section.

HISTORY: Laws, 2018, 1st Ex Sess, ch. 1, § 5, eff from and after October 1, 2018.

Editor's Notes —

A former §27-19-21 [Codes, 1942, § 9352-10; Laws, 1938, chs. 119, 148; Laws, 1940, ch. 165; Laws, 1946, ch. 266, § 10; Laws, 1948, ch. 271, § 5. Repealed by Laws, 1992, ch. 497, § 20, eff from and after November 1, 1992] authorized the use of a truck tag on trailers or semi-trailers in certain instances for carriers of petroleum or other liquid or gaseous products.

Laws of 2018, 1st Extraordinary Session, ch. 1, §§ 14 and 15, effective from and after August 29, 2018, provide:

“SECTION 14. This act shall be known and may be cited as the Mississippi Infrastructure Modernization Act of 2018.

“SECTION 15. Sections 5 and 6 of this act shall take effect and be in force from and after October 1, 2018, the remainder of this act shall take effect and be in force from and after its passage.”

§ 27-19-23. Additional annual tax on hybrid vehicles; “hybrid vehicles” defined.

  1. For the purposes of this section, the term “hybrid vehicle” means a vehicle that utilizes more than one (1) form of onboard energy to achieve propulsion, is manufactured primarily for use on public streets, roads and highways, and is required to have a license tag under Section 27-19-1 et seq., for operation on public streets, roads and highways.
    1. There is imposed an annual tax on each hybrid vehicle, which shall be in addition to any other taxes for which the vehicle is liable. The tax shall be paid to the county tax collector at the same time and in the same manner as the annual highway privilege tax is paid. The amount of the tax shall be Seventy-five Dollars ($75.00).
    2. Beginning July 1, 2021, and each succeeding July 1 thereafter, the rate of the tax imposed under this section and in effect at the end of the preceding state fiscal year shall be adjusted by increasing the tax by a percentage amount equal to the United States inflation rate for the previous calendar year ending on December 31 as certified by the Department of Finance and Administration. The United States inflation rate for a calendar year shall be the Consumer Price Index for the calendar year for urban consumers as calculated by the Bureau of Labor Statistics of the United States Department of Labor. In adjusting the amount of the tax, amounts equal to or greater than Fifty Cents (50¢) shall be rounded to the next highest whole dollar.
  2. The tax collector shall have a special designation for hybrid vehicles in the vehicle records of the tax collector’s office so that the owners of hybrid vehicles will be provided with the proper forms for paying the tax imposed by this section.
  3. The tax collector shall remit the proceeds of the tax collected under this section to the Department of Revenue, and the department shall apportion the proceeds of the tax among the various purposes specified in Section 27-5-101 for gasoline and diesel fuel taxes in the same proportion that those taxes were apportioned for those purposes during the previous state fiscal year and such funds shall be used solely for the repair and maintenance of roads, streets and bridges.
  4. The Department of Revenue shall have all of the power and authority that it has for enforcement of the motor vehicle privilege tax laws (Section 27-19-1 et seq.) to enforce the provisions of this section. The Commissioner of Revenue may adopt any rules or regulations that he deems necessary for the proper administration of this section.

HISTORY: Laws, 2018, 1st Ex Sess, ch. 1, § 6, eff from and after October 1, 2018.

Editor's Notes —

A former §27-19-23 [Codes, 1942, § 9352-11; Laws, 1938, chs. 119, 148; Laws, 1940, ch. 165; Laws, 1946, ch. 266, § 11. Repealed by Laws, 1992, ch. 497, § 20, eff from and after November 1, 1992] provided for increased tax rates for vehicles using solid rubber, as opposed to pneumatic, tires.

Laws of 2018, 1st Extraordinary Session, ch. 1, §§ 14 and 15, effective from and after August 29, 2018, provide:

“SECTION 14. This act shall be known and may be cited as the Mississippi Infrastructure Modernization Act of 2018.

“SECTION 15. Sections 5 and 6 of this act shall take effect and be in force from and after October 1, 2018, the remainder of this act shall take effect and be in force from and after its passage.”

§ 27-19-25. Imposition of tax by municipalities and other political subdivisions.

No municipality, levee district, county, drainage district or other political subdivision shall impose a privilege tax or registration fee upon any motor vehicle, as defined in this article. Nothing in this section shall be construed to prohibit municipal law enforcement officers from enforcing provisions relating to the operation of a motor vehicle in violation of this article.

HISTORY: Codes, 1942, § 9352-12; Laws, 1938, chs. 119, 148; Laws, 1940, ch. 165; Laws, 1946, ch. 266, § 12; Laws, 1952, ch. 352, § 1; Laws, 1956, ch. 383, § 1; Laws, 1983, ch. 492, § 1; Laws, 1992, ch. 497, § 5, eff from and after November 1, 1992.

Cross References —

Privilege tax on motor vehicle drivers in sea wall counties, see §65-33-43.

§ 27-19-27. Applicability of tax to motor vehicles owned by United States, the state and political subdivisions.

No privilege tax shall be imposed upon any motor vehicle owned by the United States government or any agency or instrumentality thereof, or owned by the State of Mississippi or any county or municipality of the state or any agency or instrumentality thereof, or upon any motor vehicle owned by any school district in the state, any motor vehicle owned by any fire protection district incorporated in accordance with Sections 19-5-151 through 19-5-207 or any motor vehicle owned by any levee district or drainage district. The exception herein granted to vehicles owned by the United States government or any agency or instrumentality thereof, or owned by the State of Mississippi or any county or municipality of the state or any agency or instrumentality thereof, or to any motor vehicle owned by any school district in the state, any motor vehicle owned by any fire protection district incorporated in accordance with Sections 19-5-151 through 19-5-207, or any motor vehicle owned by any levee district or drainage district shall not apply to vehicles owned by any officer or employee thereof, but shall be applicable only to those motor vehicles actually owned by the United States government or one of its instrumentalities or agencies, or owned by the State of Mississippi or any county or municipality of the state or one of its instrumentalities or agencies, or to any motor vehicle owned by any school district in the state, any motor vehicle owned by any fire protection district incorporated pursuant to Sections 19-5-151 through 19-5-207 or any motor vehicle owned by any levee district or drainage district.

Each vehicle owned by the State of Mississippi, any county or any municipality or any agency or instrumentality thereof, and each motor vehicle owned by any school district in the state, each motor vehicle owned by any fire protection district incorporated pursuant to the provisions of Sections 19-5-151 through 19-5-207, and each motor vehicle owned by any levee district or drainage district shall be registered with the State Tax Commission, which shall issue a license tag for the vehicle. The license tag issued will be valid for as long as the vehicle is in service and in the inventory of the state agency, county or municipality or any agency or instrumentality thereof, school district, fire protection district, levee district or drainage district which registered the vehicle. Each motor vehicle owned by the State of Mississippi, any county or any municipality or any agency or instrumentality thereof, school district, fire protection district, levee district or drainage district shall comply with the marking requirements as set forth in Sections 25-1-87 and 27-19-59.

Exemption of motor vehicles owned by a county or municipality or any agency or instrumentality thereof, from motor vehicle privilege taxes does not waive payment of the registration fee imposed in Section 27-19-43.

The exemption granted in this section shall be evidenced by special license plates of a design to be selected by the Chairman of the State Tax Commission, which design shall include as one of the features in large, easily legible letters the words “TAX-EXEMPT”. Each motor vehicle subject to the provisions of this section which is owned or leased by the United States government or any agency or instrumentality thereof, or owned by the State of Mississippi, or any county or municipality of the state or any agency or instrumentality thereof, or any school district, fire protection district, or any levee district or drainage district shall display such special license tag, except for (a) vehicles used for undercover law enforcement work where such identifying tags would hinder official investigations, and (b) up to four (4) passenger automobiles owned or leased by economic development districts or economic development authorities. Such undercover and economic development district/authority vehicles shall be issued regular license tags.

HISTORY: Codes, 1942, § 9352-12; Laws, 1938, chs. 119, 148; Laws, 1940, ch. 165; Laws, 1946, ch. 266, § 12; Laws, 1952, ch. 352, § 1; Laws, 1956, ch. 383, § 1; Laws, 1976, ch. 361, § 2; Laws, 1981, ch. 524, § 2; Laws, 1983, ch. 451; Laws, 1986, ch. 420, § 2; Laws, 1990, ch. 494, § 1; Laws, 1994, ch. 465, § 1; Laws, 1994, ch. 608, § 2; Laws, 1996, ch. 480, § 2, eff from and after July 1, 1996.

Editor’s Notes —

Laws of 1986, ch. 420, § 7, effective July 1, 1986, provides as follows:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws, being Section 27-19-1 et seq., prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of said laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1990, ch. 494, § 5, effective October 1, 1990, provides as follows:

“SECTION 5. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws, being Section 27-19-1 et seq., Mississippi Code of 1972, and the Motor Vehicle Ad Valorem Tax Law of 1958, before the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of such laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1994, ch. 465, § 7, effective March 22, 1994, provides as follows:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the tax laws amended by this act before the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of such tax laws as amended by this act are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and execution of any warrant under such laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1996, ch. 480, § 4, effective July 1, 1996, provides as follows:

“SECTION 4. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the motor vehicle privilege and ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the motor vehicle privilege and ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Cross References —

Tagging county motor vehicles, see §19-7-9.

Distinctive plates or tags for vehicles owned by the state military department, see §27-19-51.

OPINIONS OF THE ATTORNEY GENERAL

An economic development district, not being an economic development authority, is subject to the purchase laws of the State of Mississippi; trustees of a development district control funds collected for support of the district and may upon a majority vote approve properly submitted bills for payment; funds must be placed in the county depository at which the development district may have its own separate account; and there is no authority for a development district to provide meals for its appointed trustees at their meetings. Munn, January 9, 1998, A.G. Op. #97-0816.

Vehicles owned by the Federal land bank are exempt from vehicle privilege taxes. Belk, Jan. 6, 2005, A.G. Op. 05-0608.

RESEARCH REFERENCES

Am. Jur.

7 Am. Jur. 2d, Automobiles and Highway Traffic §§ 62-68.

CJS.

60 C.J.S., Motor Vehicles § 71.

JUDICIAL DECISIONS

I. UNDER CURRENT LAW.

1.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. In general.

I. UNDER CURRENT LAW.

1.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. In general.

The Federal Land Bank of New Orleans is an instrumentality of the federal government engaged in a governmental function in the use of its automobiles in carrying on its business, and is not, therefore, subject to the tax hereunder. Roberts v. Federal Land Bank, 189 Miss. 898, 196 So. 763, 1940 Miss. LEXIS 117 (Miss. 1940).

§ 27-19-29. Vehicles used in road building and vehicles used for transporting water well drilling outfits.

No tax shall be levied under the provisions of this article upon any tractor, road roller or road machinery used solely and exclusively in road building or other highway construction or maintenance work or upon vehicles permanently equipped with and used exclusively for transporting water well drilling outfits, all of which vehicles are not used upon the highways of this state for the transportation of persons or property.

HISTORY: Codes, 1942, § 9352-13; Laws, 1946, ch. 266, § 13; Laws, 1980, ch. 464, eff from and after July 1, 1980.

§ 27-19-30. No license tag required for certain vehicles used in preparing and loading chemicals for aerial application to crops.

No privilege tax or registration fee shall be imposed upon, and no license tag shall be required or issued for, any vehicle that is (a) designed or adapted to be used exclusively in the preparation and loading of chemicals or other material for aerial agricultural application to crops; and (b) only incidentally used on public roadways in this state.

HISTORY: Laws, 2003, ch. 433, § 1, eff from and after July 1, 2003.

§ 27-19-31. License tags or plates and renewal license decals; issuance and duration; contents; fastening to vehicles; county designation on license tags; defaced tags and decals.

  1. The Department of Revenue is authorized and directed to establish and maintain a vehicle registration renewal system whereby the license tag attached upon a motor vehicle or trailer may be issued for five (5) years with the approval of the License Tag Commission, except for motor vehicles registered in excess of ten thousand (10,000) pounds gross vehicle weight, and motor vehicles in a fleet registered under Section 27-19-66 and trailers in a fleet registered under Section 27-19-66.1, apportioned vehicles, rental and commercial trailers and buses, which shall be issued for a period of time determined by the Department of Revenue. During each intervening year of the period for which license tags are issued, the Department of Revenue shall issue up to two (2) license decals, in lieu of the license tags, the month and year in which the license tag expires shall be specified on one (1) of the decals so issued. Motor vehicles in a corporate fleet registered under Section 27-19-66 and trailers in a fleet registered under Section 27-19-66.1, shall not be issued decals specifying the month and year of expiration.

    Any series of tags may be cancelled by the commissioner with the approval of the License Tag Commission and a new series of tags issued.

  2. The license decals issued in lieu of the license tags shall indicate the month and the last two (2) figures of the year for which such license shall expire. The license decals shall be attached to the license tag of the motor vehicle or trailer, and when so attached shall be deemed to be the license tag for the ensuing registration year. The month and year decal shall be attached in an upright position in the lower right corner of the license tag. Decals specifying the month and year of expiration shall not be required to be attached to license tags on motor vehicles in a corporate fleet registered under Section 27-19-66 or trailers in a fleet registered under Section 27-19-66.1.

    Except as otherwise provided in this paragraph, the registration year shall be a period of one (1) year commencing on the first day of the month following the month in which the vehicle was acquired. Beginning October 1, 1982, original registrations of motor vehicles, except motor vehicles registered in excess of ten thousand (10,000) pounds gross vehicle weight, apportioned vehicles and buses, may be made and shall be prorated for a period of from six (6) to eleven (11) months according to regulations established by the Department of Revenue to reduce a disproportionate number of registrations for a particular month. Beginning July 1, 1995, original registrations and renewal registrations of motor vehicles in corporate fleets registered under Section 27-19-66, shall be prorated according to regulations established by the Department of Revenue so as to cause the registration of such fleet motor vehicles to coincide with the anniversary month for corporate fleets established by the Department of Revenue. Beginning July 1, 2011, original registrations and renewal registrations of trailers in trailer fleets registered under Section 27-19-66.1 shall be prorated according to regulations established by the Department of Revenue so as to cause the registration of such trailers to coincide with the anniversary month for trailer fleets established by the Department of Revenue. Where a vehicle is registered for a period less than twelve (12) months, the anniversary month shall be the month of the expiration of the original license tag.

    Beginning July 1, 1996, original registrations and renewal registrations of motor vehicles in individual fleets registered under Section 27-19-66 shall be prorated according to regulations established by the Department of Revenue so as to cause the registration of such fleet motor vehicles to coincide with the anniversary month for individual fleets established by the county tax collector. Where a vehicle is registered for a period less than twelve (12) months, the anniversary month shall be the month of the expiration of the original license tag.

    The Department of Revenue, with the approval of the License Tag Commission, shall so specify the area or areas on the license tag where the license decals shall be attached. The number of the license tag shall be written across its face, and the number of the tag shall represent the registration number; and upon all the tags for private passenger vehicles the word “MISSISSIPPI” shall be written across the top of the tag in capital letters sufficiently large to be easily read, but upon all other tags such word may be abbreviated. The number of the license tag shall not exceed seven (7) letters, numbers or a combination of such letters and numbers. Also, on all tags sold and issued, an appropriate place will be provided thereon to place license decals indicating the expiration date of the tag. For the purposes of this section and Section 27-19-32, Mississippi Code of 1972, the term “decal,” “decals” or “license decal” shall mean a tab, sticker or other similar device attached to a license tag which validates same for a stated period of time. One (1) license tag and up to two (2) license decals shall be furnished for all vehicles and shall be fastened immovably twelve (12) inches or more above the ground, at the rear of the vehicle under or over the rear light, with the number in upright position so that it will be plainly visible and legible at all times, and at night at a distance of sixty (60) feet. In the case of tractors or other motor vehicles drawing or pulling trailers, semitrailers or farm implements, the tag shall be fastened upon such vehicle twelve (12) inches or more above the ground, upon the front or back of such vehicle, with the number in an upright position. Such license plate, all characters and any legally affixed decals shall not be defaced, covered or obstructed from view by any object, decal, sticker, paint, marking or license plate bracket or holder. Any person who defaces, covers or obstructs any portion of a license tag with any sticker, decoration, paint, marking, license plate bracket or holder or any other thing or device, in such a manner that the characters and any legally affixed decals on the tag cannot be read, shall be guilty of a misdemeanor and, upon conviction, shall be punished by a fine of not more than Twenty-five Dollars ($25.00). However, it shall not be unlawful for the county name to be partially or completely obstructed from view by any object, decal, sticker or license plate bracket or holder. Unless the license tag with current decals is fastened to the vehicle as herein provided, the said vehicle shall be regarded as operating without a license tag, and the owner or operator shall be liable for the penalties herein provided.

    In addition to the above requirements, license tags for private passenger vehicles shall have a county designation thereon referencing the name of the county in which such vehicle is registered.

    Law enforcement officers of this state shall remove from a motor vehicle or trailer any license tag and/or decals which are so defaced that proper identification cannot be reasonably made. The officer shall issue to the driver of such vehicle a tag permit which shall be valid for a period of five (5) days. Each person receiving such tag permit shall purchase, within five (5) days from the date of the issuance of the permit, a new tag and/or decals for the fee set forth in Section 27-19-37, Mississippi Code of 1972, for a substitute tag.

    Any person who has a license tag or decals on a vehicle which may be so defaced that proper identification cannot be reasonably made may remove such and purchase another license tag and/or decals for the same fee required for a substitute tag. If any license tag shall deteriorate due to age so that identification cannot be reasonably made, the owner may surrender such tag to the issuing authority and be issued a new tag and like decals at no cost.

  3. The Department of Revenue is authorized to promulgate appropriate rules and regulations to govern the use and display of license decals and to publish a summary thereof which shall be available to state officials and the public upon request.

HISTORY: Codes, 1930, § 5619; 1942, § 9352-15; Laws, 1926, ch. 120; Laws, 1928, ch. 230; Laws, 1938, ch. 148; Laws, 1940, ch. 166; Laws, 1946, ch. 266, § 15; Laws, 1950, ch. 479; Laws, 1956, ch 383, § 2; Laws, 1960, ch. 412; Laws, 1968, ch. 361, § 16; Laws, 1975, ch. 477, § 1; Laws, 1976, ch. 361, § 3; Laws, 1977, ch. 484, § 1; Laws, 1982, ch. 427, § 4; Laws, 1984, ch. 508, § 3; Laws, 1986, ch. 420, § 3; Laws, 1992, ch. 492, § 1; Laws, 1992, ch. 497, § 6; Laws, 1994, ch. 307, § 1; Laws, 1994, ch. 498, § 1; Laws, 1995, ch. 413, § 3; Laws, 1996, ch. 410, § 2; Laws, 2001, ch. 596, § 4; Laws, 2009, ch. 548, § 8; Laws, 2010, ch. 518, § 43; Laws, 2011, ch. 395, § 3; Laws, 2011, ch. 428, § 1, eff from and after July 1, 2011.

Joint Legislative Committee Note —

Section 3 of ch. 395, Laws of 2011, effective from and after July 1, 2011 (approved March 11, 2011), amended this section. Section 1 of ch. 428, Laws of 2011, effective from and after July 1, 2011 (approved March 16, 2011) also amended this section. As set out above, this section reflects the language of both amendments pursuant to Section 1-1-109, which gives the Joint Legislative Committee on Compilation, Revision and Publication of Legislation authority to integrate amendments so that all versions of the same code section enacted within the same legislative session may become effective. The Joint Committee on Compilation, Revision and Publication of Legislation ratified the integration of these amendments as consistent with the legislative intent at the July 13, 2011, meeting of the Committee.

Editor’s Notes —

Laws of 1982, ch. 427, § 18, as amended by section 12, Chapter 508, Laws, 1984, provides as follows:

“SECTION 18. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws, being Section 27-19-1 et seq., prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of the highway privilege tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1986, ch. 420, § 7, effective July 1, 1986, provides as follows:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws, being Section 27-19-1 et seq., prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of said laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1995, ch. 413, § 6, effective July 1, 1995, provides as follows:

“SECTION 6. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws; being Section 27-19-1 et seq., Mississippi Code of 1972, and the Motor Vehicle Ad Valorem Tax Law of 1958, prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of said laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Amendment Notes —

The 2009 amendment added the third-to-last paragraph of (2).

The 2010 amendment, throughout the section, substituted “Department of Revenue” for “State Tax Commission”; and in (2), deleted the former sixth paragraph, which read: “All distinctive motor vehicle license tags authorized and/or renewed after July 1, 2010, shall have a county designation thereon referencing the name of the county in which such vehicle is registered.”

The first 2011 amendment (ch. 395) inserted “and trailers in a fleet registered under Section 27-19-66.1” near the end of the first paragraph of (1); added “or trailers in a fleet registered under Section 27-19-66.1” at the end of (2); and added the next-to-last sentence in the second paragraph of (2).

The second 2011 amendment (ch. 428) rewrote the second sentence in (1); rewrote the first and third sentences in the first paragraph of (2).

Cross References —

Personalized license tags, see §27-19-48.

Special license plate decals for vehicles of physically handicapped persons, see §27-19-56.

Distinctive tag or device for vehicles taxed on less than one year basis, see §27-19-64.

Permit and privilege tax for motor vehicles using liquefied compressed gas, see §27-59-31.

RESEARCH REFERENCES

Am. Jur.

7 Am. Jur. 2d, Automobiles and Highway Traffic § 71.

3A Am. Jur. Legal Forms 2d, Bailments and Personal Property § 36:133 (registration and licensing of leased property).

CJS.

60 C.J.S., Motor Vehicles § 114.

JUDICIAL DECISIONS

I. UNDER CURRENT LAW.

1.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. In general.

7. Searches and seizures.

I. UNDER CURRENT LAW.

1.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. In general.

For crime of driving vehicle with license tag belonging to another to have been committed in officer’s presence, it must appear license tag belonged to another vehicle. Washington v. State, 167 Miss. 226, 145 So. 736, 1933 Miss. LEXIS 83 (Miss. 1933).

7. Searches and seizures.

Officers who observed an automobile of defendant without a license tag on the rear end thereof as required by law, which constituted a misdemeanor, had authority to pursue defendant for the purpose of arresting him, and intoxicating liquor which was found in defendant’s possession while officers were in pursuit was not illegally obtained. Brown v. State, 179 Miss. 696, 176 So. 721, 1937 Miss. LEXIS 78 (Miss. 1937).

Arrest for driving vehicle with license tag belonging to another vehicle, based on ground officer was advised tag belonged to another, did not render subsequent search of automobile without warrant lawful. Washington v. State, 167 Miss. 226, 145 So. 736, 1933 Miss. LEXIS 83 (Miss. 1933).

§ 27-19-32. License tags or plates and renewal license decals; mailing costs.

No governmental subdivision shall bear the cost of mailing or delivering a license plate or decals to the purchaser of such license plate or decals. No charge, if any, to the purchaser for such mailing shall be in excess of the actual cost of said mailing.

HISTORY: Laws, 1975, ch. 477, § 2; Laws, 1976, ch. 361, § 4, eff from and after November 1, 1976.

Cross References —

Definition of “decal,” see §27-19-31.

OPINIONS OF THE ATTORNEY GENERAL

Pursuant to Section 27-19-32, mailing costs may not be charged if the license plates or decals are purchased at the office of the Tax Collector. McRaney, June 14, 1996, A.G. Op. #96-0387.

§ 27-19-33. License tags or plates and renewal license decals; trailers and semitrailers.

A license tag and up to two (2) decals of the same size and similar design as prescribed in Section 27-19-31 shall be issued for all trailers and semitrailers except rental trailers registered under the provisions of this article except that the license tag shall bear the word “TRAILER” in addition to the other information. The owners of all such trailers shall attach such tags and decals in a conspicuous position on the rear of each trailer under the rear light so that it will be visible at night at a distance of sixty (60) feet. This section shall not apply to trailers and semitrailers subject to the tax levied in Section 27-19-18.

HISTORY: Codes, 1930, § 5619; 1942, § 9352-15; Laws, 1926, ch. 120; Laws, 1928, ch. 230; Laws, 1938, ch. 148; Laws, 1940, ch. 166; Laws, 1946, ch. 266, § 15; Laws, 1950, ch. 479; Laws, 1956, ch. 383, § 2; Laws, 1960, ch. 412; Laws, 1968, ch. 361, § 16; Laws, 1976, ch. 361, § 5; Laws, 2000, ch. 324, § 3, eff from and after July 1, 2000.

Cross References —

Privilege and excise taxes on trailers, see §27-19-17.

Highway privilege tax upon operation of trailers and semitrailers traveling in interstate commerce, see §27-19-18.

§ 27-19-35. License tags or plates and renewal license decals; motorcycles.

  1. The tag for motorcycles shall be in every respect similar to the ordinary vehicle tag, subject to regulations of the commission, with the exception that it shall be only six (6) inches wide, and three (3) inches high. It shall have the number and abbreviation “MISS.” and an appropriate area provided for year and month decals, as aforesaid, and shall be fastened immovably, in an upright position, at the rear of the cycle, so that it will be plainly visible and legible at all times from the rear of the cycle.
  2. Notwithstanding the provisions of this section, personalized license tags and special license tags may be issued for motorcycles as provided in Sections 27-19-48, 27-19-56 and 27-19-56.14.

HISTORY: Codes, 1930 § 5619; 1942, § 9352-15; Laws, 1926, ch. 120; Laws, 1928, ch. 230; Laws, 1938, ch. 148; Laws, 1940, ch. 166; Laws, 1946, ch. 266, § 15; Laws, 1950, ch. 479; Laws, 1956, ch. 383, § 2; Laws, 1960, ch. 412; Laws, 1968, ch. 361, § 16; Laws, 1976, ch. 361, § 6; Laws, 1997, ch. 552, § 5; Laws, 2012, ch. 534, § 50, eff from and after July 1, 2012.

Amendment Notes —

The 2012 amendment substituted “Sections 27-19-48, 27-19-56 and 27-19-56.14” for “Sections 27-19-48 and 27-19-56.”

Cross References —

Special license plate decals and parking certificates for motorcycles of mobility impaired persons, see §27-19-56.

§ 27-19-37. License tags or plates; substitute license tags and decals.

The commission shall prescribe license tags and decals as, in its discretion, are necessary to carry out the provisions of this article. Provided, however, that there shall be a substitute tag and decals for each classification and each group of tags and decals prescribed. In the case of the loss or theft of any license tag or license tag and decals, the owner shall report such loss or theft to the appropriate law enforcement officials and file a copy of such report with the commission or tax collector of the county of his residence. Upon receipt of such report, the commission or tax collector shall issue the proper substitute license tag or license tag and decals therefor. The fee for each substitute decal shall be Two Dollars and Fifty Cents ($2.50) and license tag and decal shall be Ten Dollars ($10.00), and the tax collector receiving such application and report shall be entitled to retain and deposit in the county general fund five percent (5%) of the cost of such substitute license tag; provided, however, that the commission may issue direct to the owner of any motor vehicle, the license for which was issued by the commission, the substitute license tag upon receipt of proper application, report and fee of Two Dollars and Fifty Cents ($2.50) or Ten Dollars ($10.00), as the case may be. Provided further, that all funds received from substitute license tags and decals shall be distributed in the same manner as funds from the sale of regular license tag plates. If such substitute license tag or license tag and decals shall be used upon a vehicle other than the one for which it was issued, or if the original license tag or license tag and decals, if thereafter found, shall be used upon any vehicle, then such owner or operator shall be liable for and pay an amount equal to the annual privilege tax on such vehicle plus a penalty thereof of one hundred percent (100%).

HISTORY: Codes, 1930, § 5619; 1942, § 9352-15; Laws, 1926, ch. 120; Laws, 1928, ch. 230; Laws, 1938, ch. 148; Laws, 1940, ch. 166; Laws, 1946, ch. 266, § 15; Laws, 1950, ch. 479; Laws, 1956, ch. 383, § 2; Laws, 1960, ch. 412; Laws, 1968, ch. 361, § 16; Laws, 1976, ch. 361, § 7; Laws, 1981, ch. 524, § 3; Laws, 1982, ch. 427, § 5; Laws, 1992, ch. 497, § 7; Laws, 1993, ch. 326, § 1, eff from and after July 1, 1993.

Editor’s Notes —

Laws of 1982, ch. 427, § 18, effective July 1, 1982, provides as follows:

“SECTION 18. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws, being Section 27-19-1 et seq., prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of the highway privilege tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Cross References —

Personalized license tags, see §27-19-48.

Distinctive license tags for fire fighters, see §27-19-56.1.

Distinctive license tags for law enforcement officers, see §27-19-56.2.

Distinctive license tags for state representatives, see §27-19-56.3.

§ 27-19-39. License tags or plates; pickup trucks.

In addition to the provisions of Section 27-19-31 setting forth what a license tag shall contain, the State Tax Commission shall require that the name of the county of registration shall be placed on all pickup truck tags.

HISTORY: Codes 1942, § 9352-15.1; Laws, 1970, ch. 492; Laws, 2001, ch. 596, § 5, eff from and after July 1, 2001.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

§ 27-19-40. Issuance of special in-transit tags or plates to dealers and automobile auctions; issuance of special temporary tags or plates to dealers and automobile auctions for vehicles sold to nonresidents of Mississippi; issuance of special temporary tags or plates to dealers and automobile auctions for vehicles sold to residents temporarily exiting the state; issuance of temporary tags or plates to motor vehicle rental companies upon purchase of vehicles from dealers; design of tags or plates; fees; penalties.

  1. A motor vehicle dealer or automobile auction may apply to the State Tax Commission for special in-transit tags or plates, which when properly displayed shall authorize the motor vehicle dealer or automobile auction to operate a motor vehicle upon the highways of this state without paying the annual highway privilege tax upon such vehicle and without attaching any other license tag or plate to such vehicle, if:
    1. The movement of the motor vehicle is for the purpose of sale of such vehicle to another motor vehicle dealer or automobile auction;
    2. The motor vehicle is being moved from the place of business of one motor vehicle dealer or automobile auction to the place of business of another motor vehicle dealer or automobile auction; and
    3. The special in-transit tag or plate is displayed in plain view on the motor vehicle in the manner prescribed by the State Tax Commission.
  2. A motor vehicle dealer or automobile auction may apply for a temporary tag or plate to be used when a motor vehicle in this state is sold by the motor vehicle dealer or automobile auction to a nonresident of the State of Mississippi or when a motor vehicle is sold by a motor vehicle dealer or automobile auction to a Mississippi resident who may temporarily exit this state before obtaining a Mississippi tag or plate. Such tag or plate when properly displayed shall authorize the purchaser of such a motor vehicle to operate the motor vehicle upon the highways of this state. The temporary tag or plate shall be valid for a period of seven (7) full working days, exclusive of the date of purchase, after the date the motor vehicle is purchased; however, if the temporary tag or plate is issued to a nonresident of the State of Mississippi, the temporary tag or plate shall be valid for the number of days within which the nonresident is required to obtain a permanent motor vehicle license tag or plate by the laws of the nonresident’s state of residence.
  3. The State Tax Commission shall issue such tags or plates to each motor vehicle dealer or automobile auction who applies for them upon payment of a fee in an amount equal to Two Dollars ($2.00) for each in-transit tag or plate and Five Dollars ($5.00) for each temporary tag or plate.
  4. Whenever a rental company acquires a vehicle from a dealer by sale or otherwise, the rental company may apply for a temporary tag or plate to be issued by the dealer. Such tag or plate, when properly displayed, authorizes the rental company to operate the motor vehicle upon the highways of this state. The temporary tag or plate is valid for a period of thirty (30) full working days, exclusive of the date of delivery. Any dealer issuing a temporary tag under this subsection may collect from the purchaser requesting the issuance of the temporary tag a fee of Five Dollars ($5.00). The penalties established under Section 27-19-63, are not applicable until after the expiration of the thirty-day period under this subsection. For the purposes of this subsection, the term “rental company” means any person or entity in the business of providing primarily motor vehicles to the public under a rental agreement for a rental period not to exceed thirty (30) days.
  5. The tags or plates authorized pursuant to this section shall be designed by the State Tax Commission. The State Tax Commission shall adopt rules and regulations necessary to implement this section, including, but not limited to, rules and regulations establishing procedures for issuing such tags or plates and for the use and display of such tags or plates. Each motor vehicle dealer or automobile auction who is issued tags or plates pursuant to this section shall keep such records as may be required by the State Tax Commission.
  6. Any motor vehicle dealer or automobile auction who uses a tag or plate issued pursuant to this section for a purpose that is not authorized by this section shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of One Thousand Dollars ($1,000.00) and the use of all tags or plates issued to such motor vehicle dealer or automobile auction pursuant to this section shall be suspended for a period of one (1) year.
  7. As used in this section, the terms “motor vehicle dealer” and “automobile auction” shall have the meanings ascribed to such terms in Section 27-19-303, Mississippi Code of 1972.

HISTORY: Laws, 2000, ch. 488, § 1; Laws, 2002, ch. 408 , § 1, eff from and after July 1, 2002.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Cross References —

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor, see §99-19-73.

JUDICIAL DECISIONS

1. Reason for traffic stop.

Stop of defendant’s vehicle was proper because he did not have a license plate that was “conspicuously displayed” on his rental car, as required by Miss. Code Ann. §27-19-323 and Miss. Code Ann. §27-19-40(1)(c) and (4). The deputy could not see the paper Alabama license in the rear window of the rental car, because it was displayed from the inside of the heavily-tinted rear window of the rental car and the window was covered by a layer of dirt and dust. Wade v. State, 33 So.3d 498, 2009 Miss. App. LEXIS 645 (Miss. Ct. App. 2009).

Motion to suppress evidence was properly denied in a drug case because a Terry stop did not violate U.S. Const. Amend. IV or Miss. Const. Art. 3, § 23 where an officer had a reasonable suspicion that a vehicle had no tag in violation of Miss. Code Ann. §27-19-323 and Miss. Code Ann. §27-19-40, since the officer could not see a “special in-transit tag” on a tinted window. Gonzales v. State, 963 So. 2d 1138, 2007 Miss. LEXIS 496 (Miss. 2007).

§ 27-19-41. License tags or plates and renewal license decals; reflectorization; specifications for decals.

The face of all motor vehicle license plates or tags, whether for passenger automobiles, trucks of any kind or size, whether special, distinctive or for antique vehicles or for whatever type and kind of motor vehicle including motorcycles and motorbikes issued by any authority in the state, shall be fully coated, painted or digitally printed with a reflectorizing material for the purpose of additional safety commencing with the 2002 issue.

The type of reflective material shall be determined by the License Tag Commission who shall not prescribe such specifications for said reflective material so as to eliminate competitive bidding or to favor any particular company or supplier, but shall be guided by the legislative intent to provide the most efficient reflectorized safety license plate within the money appropriated.

The Department of Revenue shall furnish the various counties of the state with license plates without the expiration dates imprinted thereon. The plates will have designated areas for decals to reflect the expiration date.

The Department of Revenue shall design decals which will be self-adhesive to metal. One (1) decal will provide for the month and year of expiration, and will be numbered in the manner specified by the Department of Revenue.

HISTORY: Codes, 1942, § 9352-15.3; Laws, 1970, ch. 489, § 1; Laws, 1972, ch. 364, § 1; Laws, 1976, ch. 361, § 8; Laws, 2001, ch. 596, § 6; Laws, 2011, ch. 428, § 2, eff from and after July 1, 2011.

Amendment Notes —

The 2011 amendment substituted “Department of Revenue” for “State Tax Commission” in the third and last paragraphs; and rewrote the last sentence in the last paragraph.

§ 27-19-43. License tags or plates and renewal license decals; issuance; registration fees.

  1. License tags, substitute tags and decals for individual fleets and for private carriers of passengers, school buses (excluding school buses owned by a school district in the state), church buses, taxicabs, ambulances, hearses, motorcycles and private carriers of property, and private commercial carriers of property of a gross weight of ten thousand (10,000) pounds and less, shall be sold and issued by the tax collectors of the several counties.
  2. Applications for license tags for motor vehicles in a corporate fleet registered under Section 27-19-66 and trailers in a fleet registered under Section 27-19-66.1, and applications for all other license tags, substitute tags and decals shall be filed with the department or the local tax collector of the respective counties and forwarded to the department for issuance to the applicant. All tags and decals for vehicles owned by the state or any agency or instrumentality thereof, and vehicles owned by a fire protection district, school district or a county or municipality, and all vehicles owned by a road, drainage or levee district shall be issued by the department.
  3. In addition to the privilege taxes levied herein, there shall be collected the following registration or tag fee:
    1. For the issuance of both a license tag and two (2) decals, a fee of Five Dollars ($5.00).
    2. For the issuance of up to two (2) decals only, a fee of Three Dollars and Seventy-five Cents ($3.75).
    3. Additionally, the tax collector or the department, as the case may be, shall assess and collect a fee of Four Dollars ($4.00) upon each set of license tags and two (2) decals issued, or upon each set of two (2) decals issued, and that sum shall be deposited in the Mississippi Trauma Care Systems Fund established in Section 41-59-75, to be used for the purposes set out in that section.

      No tag or decal shall be issued either by a tax collector or by the department without the collection of such registration fee except substitute tags and decals and license tags for vehicles owned by the State of Mississippi.

      Beginning July 1, 1987, and until the date specified in Section 65-39-35, there shall be levied a registration fee of Five Dollars ($5.00) in addition to the regular registration fee imposed in paragraphs (a) and (b) of this subsection. Such additional registration fee shall be levied in the same manner as the regular registration fee.

HISTORY: Codes, 1942, § 9352-16; Laws, 1938, ch. 148; Laws, 1940, ch. 166; Laws, 1946, ch. 266, § 16; Laws, 1948, ch. 271, § 6; Laws, 1956, ch. 383, § 4; Laws, 1966, ch. 575, § 1; Laws, 1968, ch. 547, § 1; Laws, 1976, ch. 361, § 9; Laws, 1980, ch. 321; Laws, 1981, ch. 524, § 4; Laws, 1984, ch. 508, § 4; Laws, 1986, ch. 420, § 4; Laws, 1987, ch. 322, § 22; Laws, 1987, ch. 450, § 1; Laws, 1990, ch. 494, § 3; Laws, 1992, ch. 497, § 8; Laws, 1994, ch. 465, § 3; Laws, 1994, ch. 557, § 16; Laws, 1995, ch. 413, § 4; Laws, 1996, ch. 410, § 4; Laws, 1997, ch. 377, § 2; Laws, 2008, ch. 549, § 5; reenacted without change, Laws, 2011, ch. 395, § 4; reenacted without change, Laws, 2011, ch. 545, § 6, eff from and after July 1, 2011.

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision, and Publication corrected a typographical error in Section 2 of ch. 377, Laws of 1997. In the final paragraph of this section, the reference to Section 65-37-35 was changed to 65-39-35. The Joint Committee ratified the correction at the May 8, 1997, meeting of the Committee.

Section 4 of ch. 395, Laws of 2011, effective from and after July 1, 2011 (approved March 11, 2011) amended this section. Section 6 of ch. 545, Laws of 2011, effective from and after July 1, 2011 (approved April 26, 2011) reenacted the section as amended by ch. 395, Laws of 2011, without change. As set out above, this section reflects the language of Section 6 of ch. 545, Laws of 2011, which contains language that specifically provides that it supersedes §27-19-43 as amended by ch. 395, Laws of 2011.

Editor’s Notes —

Laws of 1984, ch. 508, § 12, effective July 1, 1984, provides as follows:

“SECTION 12. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws; being Section 27-19-1 et seq., Mississippi Code of 1972, and the Motor Vehicle Ad Valorem Tax Law of 1958, prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of said laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1986, ch. 420, § 7, effective July 1, 1986, provides as follows:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws, being Section 27-19-1 et seq., prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of said laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1987, ch. 322, § 32, effective July 1, 1987, provides as follows:

“SECTION 32. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the tax laws amended by this act prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of such tax laws as amended by this act are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and execution of any warrant under such laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1990, ch. 494, § 5, effective October 1, 1990, provides as follows:

“SECTION 5. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws, being Section 27-19-1 et seq., Mississippi Code of 1972, and the Motor Vehicle Ad Valorem Tax Law of 1958, before the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of such laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1994, ch. 465, § 7, effective March 22, 1994, provides as follows:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the tax laws amended by this act before the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of such tax laws as amended by this act are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and execution of any warrant under such laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1995, ch. 413, § 6, effective July 1, 1995, provides as follows:

“SECTION 6. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws; being Section 27-19-1 et seq., Mississippi Code of 1972, and the Motor Vehicle Ad Valorem Tax Law of 1958, prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of said laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 2011, ch. 545, § 8, effective July 1, 2011, amended Laws of 2008, ch. 549, § 9, to extend the date of the repealer for this section from July 1, 2011, until July 1, 2014. Subsequently, Laws of 2011, ch. 531, § 2, effective July 2, 2011, repealed Laws of 2008, ch. 549, § 9, to delete the repealer for this section.

Amendment Notes —

The 2008 amendment added (3)(c).

The first 2011 amendment (ch. 395) inserted “and trailers in a fleet registered under Section 27-19-66.1” in the first sentence of (2); and substituted “department” for “commission” throughout.

The second 2011 amendment (ch. 545) reenacted the section, as amended by ch. 395, Laws of 2011, without further change.

Cross References —

Exemption of motor vehicles owned by county, municipality or fire protection district, or buses owned by school districts, from motor vehicle privilege taxes not waiving payment of registration fee imposed by this section, see §27-19-27.

Collection procedures and disbursement of proceeds affecting fees imposed under paragraphs (a) and (b) of this section, see §27-19-99.

Motor vehicle dealer tag permits, see §27-19-301 et seq.

Tax imposed upon sale or use of motor vehicles, see §27-65-201.

RESEARCH REFERENCES

Am. Jur.

7 Am. Jur. 2d, Automobiles and Highway Traffic § 71.

2 Am. Jur. Trials, Locating Public Records § 30 et seq.

CJS.

60 C.J.S., Motor Vehicles §§ 107, 157, 158 et seq.

§ 27-19-44. Special license tags or plates [Effective until July 1, 2019].

  1. For any distinctive license tag or plate authorized by the Legislature from and after July 1, 2000, through June 30, 2002, or authorized by Sections 27-19-56.37 and 27-19-56.55, the requirements of this subsection must be met before the Department of Revenue may prepare or issue any such license tag or plate. The organization or other entity for which the Legislature authorized the distinctive license tag or plate must submit proof satisfactory to the Department of Revenue that at least one hundred (100) of such license tags or plates will be purchased and must deposit with the department an amount necessary to purchase one hundred (100) of such license tags or plates. The organization or other entity for which the Legislature authorized the distinctive license tag or plate must satisfy the requirements of this subsection (1) within two (2) years after the effective date of the law authorizing the license tag or plate in order to permit the license tag or plate to be prepared and issued.
  2. Except as otherwise provided in subsection (1) of this section, for any distinctive license tag or plate authorized by the Legislature from and after July 1, 2002, through June 30, 2007, the requirements of this subsection must be met before the Department of Revenue may prepare or issue any such license tag or plate. The organization or other entity for which the Legislature authorized the distinctive license tag or plate must submit proof satisfactory to the Department of Revenue that at least two hundred (200) of such license tags or plates will be purchased and must deposit with the department an amount necessary to purchase two hundred (200) of such license tags or plates. The organization or other entity for which the Legislature authorized the distinctive license tag or plate must satisfy the requirements of this subsection (2) within three (3) years after the effective date of the law authorizing the license tag or plate in order to permit the license tag or plate to be prepared and issued.
  3. Except as otherwise provided in this section, Section 27-19-56.56, Section 27-19-56.59, Section 27-19-56.94, Section 27-19-56.7 or Section 27-19-56.85, for any distinctive license tag or plate authorized or reauthorized by the Legislature from and after July 1, 2007, the following requirements must be met before the Department of Revenue may prepare or issue any such license tag or plate:
    1. The organization or other entity for which the Legislature authorized the distinctive license tag or plate must submit proof satisfactory to the Department of Revenue that at least three hundred (300) of such license tags or plates will be purchased and must deposit with the department an amount necessary to purchase three hundred (300) of such license tags or plates.
    2. The organization or other entity for which the Legislature authorized the distinctive license tag or plate must satisfy the requirements of paragraph (a) of this subsection (3) within three (3) years after the effective date of the law authorizing the license tag or plate in order to permit the license tag or plate to be prepared and issued. This paragraph (b) shall not apply to distinctive tags or plates issued under Section 27-19-56.154.
  4. Any distinctive license tag authorized under Sections 27-19-56.186, 27-19-56.203 and 27-19-56.315 must meet the requirements of this subsection before the Department of Revenue may prepare or issue any such license tag or plate. The organization or other entity for which the Legislature authorized the distinctive license tag or plate must submit proof satisfactory to the Department of Revenue that at least one hundred (100) of such license tags or plates will be purchased and must deposit with the department an amount necessary to purchase one hundred (100) of such license tags or plates. The organization or other entity for which the Legislature authorized the distinctive license tag or plate must satisfy the requirements of this subsection (4) within three (3) years after the effective date of the law authorizing the license tag or plate in order to permit the license tag or plate to be prepared and issued.
  5. The distinctive license tags authorized under Section 27-19-56.108 must meet the requirements of this subsection before the Department of Revenue may prepare or issue any such license tag or plate. The organization or other entity for which the Legislature authorized the distinctive license tag or plate must submit proof satisfactory to the Department of Revenue that at least two hundred (200) of such license tags or plates will be purchased and must deposit with the department an amount necessary to purchase two hundred (200) of such license tags or plates.
  6. If the organization or other entity for which the Legislature authorized the distinctive license tag or plate meets the requirements of subsection (1), (2), (3), (4) or (5) of this section, the Department of Revenue shall prepare and issue the distinctive license tag or plate.
  7. The Department of Revenue shall review the number of distinctive or special license tags or plates issued pursuant to this chapter during the period for the license tag or plate series. If the number of any distinctive or special license tag or plate issued pursuant to this chapter falls below one hundred (100) in the last year of the license tag or plate series, the distinctive or special license tag or plate shall be discontinued at the end of the period for the license tag or plate series.
  8. If a distinctive or special license tag or plate is discontinued under subsection (7) of this section, the organization or other entity for which the license tag or plate was discontinued may prepare a distinctive or special license tag or plate decal. The distinctive or special license tag or plate decal shall be of such size, color and design as may be agreed upon by the organization or other entity and the Department of Revenue. However, the Department of Revenue shall have final approval of the size, color and design of the decal. The distinctive or special license tag or plate decals shall be prepared and sold by the organization or other entity, and the proceeds derived from the sale of such decals shall be retained by the organization or other entity for any use deemed appropriate by the organization or other entity.
  9. The provisions of this section shall not apply to distinctive or special license tags or plates:
    1. Which are issued under Section 27-19-45, 27-19-46, 27-19-47.1, 27-19-47.2, 27-19-48, 27-19-49, 27-19-53, 27-19-55, 27-19-56, 27-19-56.1, 27-19-56.2, 27-19-56.3, 27-19-56.5, 27-19-56.6, 27-19-56.9, 27-19-56.11, 27-19-56.12, 27-19-56.13, 27-19-56.62, 27-19-56.69, 27-19-56.79, 27-19-56.90, 27-19-56.125, 27-19-56.127, 27-19-56.137, 27-19-56.162, 27-19-56.187, 27-19-56.199, 27-19-56.239, 27-19-56.292, 27-19-56.318, 27-19-56.379 or Section 27-19-56.466; or
    2. For which no additional fee is required to be paid.

HISTORY: Laws, 2000, ch. 336, § 1; Laws, 2002, ch. 559, § 44; Laws, 2003, ch. 529, § 22; Laws, 2006, ch. 540, § 23; Laws, 2007, ch. 522, § 27; Laws, 2008, ch. 515, § 30; Laws, 2009, ch. 548, § 3; Laws, 2010, ch. 518, § 42; Laws, 2011, ch. 523, § 56; Laws, 2012, ch. 534, § 37; Laws, 2014, ch. 483, § 38, eff from and after July 1, 2014; Laws, 2018, ch. 432, § 16, eff from and after July 1, 2018.

Joint Legislative Committee Note —

Pursuant to Section1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected a typographical error in the statutory reference near the end of (6)(a). “Section 23 of Senate Bill No. 2688” was changed to “Section 22 of House Bill 468,” which has been codified at §27-19-56.137. The Joint Committee ratified the correction at its May 31, 2006, meeting.

Editor's Notes —

A prior §27-19-44 [Laws, 1975, ch. 430, §§ 1-5; 1979, ch. 361] was repealed by Laws of 1982, ch. 427, § 18, eff from and after July 1, 1982. That section pertained to bicentennial license plates.

At the direction of co-counsel for the Joint Legislative Committee on Compilation, Revision and Publication of Legislation, the list of Code sections in the introductory paragraph of (3) were rearranged to place them in numerical order.

Amendment Notes —

The 2006 amendment added “or Section 27-19-56.137” to the end of (6)(a).

The 2007 amendment added (3) and redesignated former (3) through (6) as present (4) through (7); inserted “through June 30, 2007” in (2); inserted “or (3)” in (4); substituted “subsection (5)” for “subsection (4)” in (6); and made minor stylistic changes.

The 2008 amendment, in the first sentence of (3), inserted “Section” preceding “27-19-56.59” and “Section 27-19-56.7 or Section 27-19-56.85”; and inserted “27-19-56.90” and “27-19-56.162” near the end of (7)(a).

The 2009 amendment added (4); and redesignated the remaining subsections accordingly; substituted “subsection (1), (2), (3) or (4)” for “subsection (1), (2) or (3)” in (5); and inserted “or Section 27-19-56.199” at the end of (8)(a).

The 2010 amendment, throughout the section, substituted “Department of Revenue” for “State Tax Commission”; in the second sentence in (2) through (4), substituted “department” for “commission”; in the first sentence in (3), inserted “or reauthorized”; and in (8)(a), substituted “27-19-56.161, 27-19-56.199 or Section 34 of this act” for “27-19-56.162 or Section 27-19-56.199.”

The 2011 amendment substituted “department” for “commission” in (1); rewrote (3); substituted “27-19-56.203” for “27-19-56.187” in the first sentence of (4); substituted “subsection (6) of this section” for “subsection (5) of this section” in the first sentence of (7); and inserted “27-19-56.125, 27-19-27-56.127” and “27-19-56.187” near the end of (8)(a).

The 2012 amendment inserted “and Section 30 of this act” in the first sentence of (4); and added “or Sections 7 and 33 of this act” to the end of (8)(a).

The 2014 amendment added (5) and redesignated the remaining subsections accordingly; in (6), substituted “subsection (1), (2), (3), (4) or (5)” for “subsection (1), (2), (3) or (4)”; in the first sentence of (8), substituted “subsection (7)” for “subsection (6)”; in (9)(a), substituted “Sections 27-19-56.292 and 27-19-56.318 or Section 27-19-56.379” for “or Sections 27-19-56.292 and 27-19-56.318” at the end; and made minor stylistic changes.

The 2018 amendment substituted “27-19-56.239, 27-19-56.292, 27-19-56.318, 27-19-56.379 or 27-19-56.466” for “Section 27-19-56.239, Sections 27-19-56.292 and 27-19-56.318 or Section 27-19-56.379.”

Cross References —

Provisions of this section must be complied with before July 1, 2020, in order for a distinctive license tag displaying the emblem of a public junior or community college to be issued, see §27-19-56.7.

Provisions of this section must be complied with before July 1, 2018, in order for a distinctive license tag displaying the emblem of public universities located in other states to be issued, see §27-19-56.15.

Provisions of this section must be complied with before July 1, 2020, in order for a distinctive license tag in support of the Lions of Mississippi to be issued, see §27-19-56.32.

Provisions of this section must be complied with before July 1, 2015, in order for a distinctive license tag identifying motor vehicle owner as aircraft pilot to be issued, see §27-19-56.47.

Provisions of this section must be complied with before July 1, 2019, in order for a distinctive license tag identifying the owner of a motor vehicle as a member of the clergy to be issued, see §27-19-56.57.

Provisions of this section must be complied with before July 1, 2015, in order for a distinctive license tag, “Stop Child Abuse,” to be issued, see §27-19-56.74.

Provisions of this section must be complied with before July 1, 2011, in order for a distinctive license tag honoring Vietnam Veterans to be issued, see §27-19-56.85.

Provisions of this section must be complied with before July 1, 2018, in order for a distinctive license tag in support of Rotary International to be issued, see §27-19-56.108.

Provisions of this section must be complied with before July 1, 2018, in order for a distinctive license tag in support of D’Iberville High School to be issued, see §27-19-56.166.

Provisions of this section must be complied with before July 1, 2015, in order for a distinctive license tag in support of Mississippi Academy of Family Physicians Foundation to be issued, see §27-19-56.172.

Provisions of this section must be complied with before July 1, 2015, in order for a distinctive license tag in support of Mississippi Dental Hygienists Association to be issued, see §27-19-56.176.

Provisions of this section must be complied with before July 1, 2015, in order for a distinctive license tag in support of the Professional Firefighters Association of Mississippi to be issued, see §27-19-56.195.

Provisions of this section must be complied with before July 1, 2018, in order for a distinctive license tag in support of St. Martin High School to be issued, see §27-19-56.209.

Provisions of this section must be complied with before July 1, 2019, in order for a distinctive license tag in support of the Alzheimer’s Association, Mississippi Chapter, to be issued, see §27-19-56.258.

Provisions of this section must be complied with before July 1, 2018, in order for a distinctive license tag bearing the words “We Love Life” to be issued, see §27-19-56.277.

Provisions of this section must be complied with before July 1, 2018, in order for a distinctive license tag in support of Connected Hearts Domestic Violence Organization, Inc. to be issued, see §27-19-56.278.

Provisions of this section must be complied with before July 1, 2020, in order for a distinctive license tag in support of East Central Attendance Center to be issued, see §27-19-56.287.

Provisions of this section must be complied with before July 1, 2018, in order for a distinctive license tag in support of the Mississippi Golf Association to be issued, see §27-19-56.309.

Provisions of this section must be complied with before July 1, 2019, in order for a distinctive license tag in support of the MIND Center at the University of Mississippi Medical Center to be issued, see §27-19-56.314.

Provisions of this section must be complied with before July 1, 2020, in order for a cystic fibrosis awareness distinctive license tag to be issued, see §27-19-56.321.

Provisions of this section must be complied with before July 1, 2020, in order for a distinctive license tag in support of the Booneville School District to be issued, see §27-19-56.326.

Provisions of this section must be complied with before July 1, 2019, in order for a distinctive license tag in support of Brookhaven High School to be issued, see §27-19-56.336.

Provisions of this section must be complied with before July 1, 2019, in order for a distinctive license tag in support of Warren Central High School to be issued, see §27-19-56.351.

Provisions of this section must be complied with before July 1, 2020, in order for a distinctive license tag in support of the Pass Christian School District to be issued, see §27-19-56.369.

Provisions of this section must be complied with before July 1, 2019, in order for a distinctive license tag in support of the Dallas Cowboys professional football team to be issued, see §27-19-56.386.

Provisions of this section must be complied with before July 1, 2020, in order for a distinctive license tag commemorating the City of Marks, Mississippi, as the home of “The Mule Train” to be issued, see §27-19-56.388.

Provisions of this section must be complied with before July 1, 2021, in order for a distinctive license tag in support of the Coastal Conservation Association to be issued, see §27-19-56.352.

Provisions of this section must be complied with before July 1, 2021, in order for a distinctive license tag in support of the Choctaw County Chargers to be issued, see §27-19-56.378.

Provisions of this section must be complied with before July 1, 2021, in order for a distinctive license tag displaying the word “Adoption” to be issued, see §27-19-56.412.

Provisions of this section must be complied with before July 1, 2021, in order for a distinctive license tag in support of Blue Mountain College to be issued, see §27-19-56.452.

§ 27-19-44. Special license tags or plates [Effective July 1, 2019].

  1. For any distinctive license tag or plate authorized by the Legislature from and after July 1, 2000, through June 30, 2002, or authorized by Sections 27-19-56.37 and 27-19-56.55, the requirements of this subsection must be met before the Department of Revenue may prepare or issue any such license tag or plate. The organization or other entity for which the Legislature authorized the distinctive license tag or plate must submit proof satisfactory to the Department of Revenue that at least one hundred (100) of such license tags or plates will be purchased and must deposit with the department an amount necessary to purchase one hundred (100) of such license tags or plates. The organization or other entity for which the Legislature authorized the distinctive license tag or plate must satisfy the requirements of this subsection (1) within two (2) years after the effective date of the law authorizing the license tag or plate in order to permit the license tag or plate to be prepared and issued.
  2. Except as otherwise provided in subsection (1) of this section, for any distinctive license tag or plate authorized by the Legislature from and after July 1, 2002, through June 30, 2007, the requirements of this subsection must be met before the Department of Revenue may prepare or issue any such license tag or plate. The organization or other entity for which the Legislature authorized the distinctive license tag or plate must submit proof satisfactory to the Department of Revenue that at least two hundred (200) of such license tags or plates will be purchased and must deposit with the department an amount necessary to purchase two hundred (200) of such license tags or plates. The organization or other entity for which the Legislature authorized the distinctive license tag or plate must satisfy the requirements of this subsection (2) within three (3) years after the effective date of the law authorizing the license tag or plate in order to permit the license tag or plate to be prepared and issued.
  3. Except as otherwise provided in this section, Section 27-19-56.56, Section 27-19-56.59, Section 27-19-56.94, Section 27-19-56.7 or Section 27-19-56.85, for any distinctive license tag or plate authorized or reauthorized by the Legislature from and after July 1, 2007, the following requirements must be met before the Department of Revenue may prepare or issue any such license tag or plate:
    1. The organization or other entity for which the Legislature authorized the distinctive license tag or plate must submit proof satisfactory to the Department of Revenue that at least three hundred (300) of such license tags or plates will be purchased and must deposit with the department an amount necessary to purchase three hundred (300) of such license tags or plates.
    2. The organization or other entity for which the Legislature authorized the distinctive license tag or plate must satisfy the requirements of paragraph (a) of this subsection (3) within three (3) years after the effective date of the law authorizing the license tag or plate in order to permit the license tag or plate to be prepared and issued. This paragraph (b) shall not apply to distinctive tags or plates issued under Section 27-19-56.154.
  4. Any distinctive license tag authorized under Sections 27-19-56.186, 27-19-56.203 and 27-19-56.315 must meet the requirements of this subsection before the Department of Revenue may prepare or issue any such license tag or plate. The organization or other entity for which the Legislature authorized the distinctive license tag or plate must submit proof satisfactory to the Department of Revenue that at least one hundred (100) of such license tags or plates will be purchased and must deposit with the department an amount necessary to purchase one hundred (100) of such license tags or plates. The organization or other entity for which the Legislature authorized the distinctive license tag or plate must satisfy the requirements of this subsection (4) within three (3) years after the effective date of the law authorizing the license tag or plate in order to permit the license tag or plate to be prepared and issued.
  5. The distinctive license tags authorized under Section 27-19-56.108 must meet the requirements of this subsection before the Department of Revenue may prepare or issue any such license tag or plate. The organization or other entity for which the Legislature authorized the distinctive license tag or plate must submit proof satisfactory to the Department of Revenue that at least two hundred (200) of such license tags or plates will be purchased and must deposit with the department an amount necessary to purchase two hundred (200) of such license tags or plates.
  6. If the organization or other entity for which the Legislature authorized the distinctive license tag or plate meets the requirements of subsection (1), (2), (3), (4) or (5) of this section, the Department of Revenue shall prepare and issue the distinctive license tag or plate.
  7. The Department of Revenue shall review the number of distinctive or special license tags or plates issued pursuant to this chapter during the period for the license tag or plate series. If the number of any distinctive or special license tag or plate issued pursuant to this chapter falls below one hundred (100) in the last year of the license tag or plate series, the distinctive or special license tag or plate shall be discontinued at the end of the period for the license tag or plate series.
  8. If a distinctive or special license tag or plate is discontinued under subsection (7) of this section, the organization or other entity for which the license tag or plate was discontinued may prepare a distinctive or special license tag or plate decal. The distinctive or special license tag or plate decal shall be of such size, color and design as may be agreed upon by the organization or other entity and the Department of Revenue. However, the Department of Revenue shall have final approval of the size, color and design of the decal. The distinctive or special license tag or plate decals shall be prepared and sold by the organization or other entity, and the proceeds derived from the sale of such decals shall be retained by the organization or other entity for any use deemed appropriate by the organization or other entity.
  9. The provisions of this section shall not apply to distinctive or special license tags or plates:
    1. Which are issued under Section 27-19-45, 27-19-46, 27-19-47.1, 27-19-47.2, 27-19-48, 27-19-49, 27-19-53, 27-19-55, 27-19-56, 27-19-56.1, 27-19-56.2, 27-19-56.3, 27-19-56.5, 27-19-56.6, 27-19-56.9, 27-19-56.11, 27-19-56.12, 27-19-56.13, 27-19-56.62, 27-19-56.69, 27-19-56.79, 27-19-56.90, 27-19-56.125, 27-19-56.127, 27-19-56.137, 27-19-56.162, 27-19-56.187, 27-19-56.199, 27-19-56.239, 27-19-56.292, 27-19-56.318, 27-19-56.379, Section 27-19-56.466 or Section 22 of this act; or
    2. For which no additional fee is required to be paid.

HISTORY: Laws, 2000, ch. 336, § 1; Laws, 2002, ch. 559, § 44; Laws, 2003, ch. 529, § 22; Laws, 2006, ch. 540, § 23; Laws, 2007, ch. 522, § 27; Laws, 2008, ch. 515, § 30; Laws, 2009, ch. 548, § 3; Laws, 2010, ch. 518, § 42; Laws, 2011, ch. 523, § 56; Laws, 2012, ch. 534, § 37; Laws, 2014, ch. 483, § 38, eff from and after July 1, 2014; Laws, 2018, ch. 432, § 16; Laws, 2019, ch. 477, § 23, eff from and after July 1, 2019.

§ 27-19-44.1. Special license tags or plates; amount from additional fee to be deposited in special fund; exceptions.

  1. Notwithstanding any other provision of law to the contrary, One Dollar ($1.00) of the additional fee for any distinctive or special tag that would otherwise be distributed to a nongovernmental organization or entity, shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  2. Subsection (1) of this section shall not apply to funds required to be deposited to the credit of the Mississippi Burn Care Fund created in Section 7-9-70.
  3. Subsection (1) of this section shall not apply if a portion of the fee for any distinctive or special tag is required to be deposited to the credit of the fund created in Section 27-19-44.2 by the law authorizing the issuance of the distinctive or special tag.

HISTORY: Laws, 2002, ch. 559, § 42; Laws, 2005, 2nd Ex Sess, ch. 47, § 4, eff from and after passage (approved June 17, 2005.).

Amendment Notes —

The 2005 amendment, 2nd Ex Sess, ch. 47, substituted “Mississippi Burn Care Fund” for “Mississippi Fire Fighters Memorial Burn Center Fund” in (2).

§ 27-19-44.2. Special license tags or plates; special fund created for deposit of portion of additional fees from special license tags.

  1. There is hereby created in the State Treasury a special fund which shall consist of the portion of the additional fees paid for distinctive or special motor vehicle license tags that are required to be deposited into such fund. Money in the fund shall be utilized by the State Tax Commission to defray the costs incurred by the commission in administering this chapter.
  2. The State Tax Commission may escalate its budget and expend such monies in accordance with rules and regulations of the Department of Finance and Administration in a manner consistent with the escalation of federal funds. Unexpended amounts remaining in the fund at the end of a fiscal year shall not lapse into the General Fund and investment earnings on amounts in the fund shall be deposited to the credit of the fund.

HISTORY: Laws, 2002, ch. 559, § 43, eff from and after July 1, 2002.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

At the direction of the co-counsel for the Joint Legislative Committee on Compilation, Revision and Publication of Legislation, an error in a statutory reference at the end of (1) was corrected by substituting “this chapter” for “Chapter 19, Title 27, Mississippi Code of 1972.”

Cross References —

Transfer of powers, duties and functions of State Tax Commission and Chairman of the State Tax Commission to the Commissioner of Revenue acting through the Department of Revenue, see §27-3-4.

Amount from additional fee for distinctive or special tags to be deposited in the special fund created in this section, see §27-19-44.1

§ 27-19-44.3. Annual report of Mississippi Burn Care Fund.

The Mississippi Department of Health, or the University of Mississippi Medical Center after the Mississippi Burn Center is operational, shall file an annual report with the Secretary of the Senate and the Clerk of the House of Representatives not later than January 10 of each year, describing the expenditure of funds appropriated to it from the Mississippi Burn Care Fund received from fees collected from the issuance of distinctive or special license tags under this chapter.

HISTORY: Laws, 2003, ch. 529, § 17; Laws, 2005, 2nd Ex Sess, ch. 47, § 5; Laws, 2007, ch. 569, § 5, eff from and after July 1, 2007.

Amendment Notes —

The 2005 amendment, 2nd Ex Sess, ch. 47, rewrote the section.

The 2007 amendment inserted “or the University of Mississippi Medical Center after the Mississippi Burn Center is operational.”

Cross References —

Mississippi Burn Center, see §37-115-45.

§ 27-19-44.4. Additional fees collected from issuance of distinctive or special license tags designated for special funds for renovation of New Capitol, Old Capitol, Governor's Mansion, War Memorial Building, and the Mississippi Burn Care Center; exceptions.

  1. Notwithstanding any other provision of law to the contrary, beginning with any registration year commencing on or after January 1, 2004, an additional fee of One Dollar ($1.00) is imposed for any distinctive or special license tag or plate authorized under this chapter regardless of whether such a distinctive or special license tag or plate was authorized before or after July 1, 2003. The proceeds collected from the additional fee imposed under this section shall be deposited into the special fund created under Section 27-19-56.69(8).
  2. Notwithstanding any other provision of law to the contrary, beginning with any registration year commencing on or after January 1, 2018, an additional fee of Two Dollars ($2.00) is imposed for any distinctive or special license tag or plate authorized under this chapter regardless of whether such a distinctive or special license tag or plate was authorized before or after July 1, 2018. The proceeds collected from the additional fee imposed under this section shall be deposited into the Mississippi Burn Care Fund created under Section 7-9-70.
  3. The fees imposed under this section shall be in addition to any other fees imposed under this chapter for a distinctive or special license tag or plate.
  4. The provisions of this section shall not apply to distinctive or special license tags or plates:
    1. Which are issued under Section 27-19-46, 27-19-51, 27-19-53, 27-19-54, 27-19-56.5, 27-19-56.12, 27-19-56.13, 27-19-56.33, 27-19-56.36, 27-19-56.38, 27-19-56.42, 27-19-56.48, 27-19-56.49, 27-19-56.50, 27-19-56.51, 27-19-56.62, 27-19-56.79, 27-19-56.85 or 27-19-169; or
    2. For which no additional fee is required to be paid.

HISTORY: Laws, 2003, ch. 529, § 18; Laws, 2004, ch. 559, § 17, eff from and after July 1, 2004; Laws, 2018, ch. 432, § 22, eff from and after July 1, 2018.

Editor’s Notes —

At the direction of the co-counsel for the Joint Legislative Committee on Compilation, Revision and Publication of Legislation, an error in the first sentence of (1) was corrected by substituting “July 1, 2003” for “the effective date of this act.”

Amendment Notes —

The 2004 amendment, in (3)(a), substituted “Section” for “Sections” and “27-19-56.79, 27-19-56.85 or 27-19-169” for “Section 21 of House Bill No. 940, 2003 Regular Session, or Section 29 of House Bill No. 940, 2003 Regular Session.”

The 2018 amendment added (2) and redesignate former (2) and (3) as present (3) and (4); and made minor stylistic changes.

§ 27-19-45. Special license tags or plates; amateur radio operators, governor and lieutenant governor.

  1. Owners of motor vehicles who are residents of the State of Mississippi and who hold an unrevoked and unexpired official amateur radio station license issued by the Federal Communications Commission, upon application to the tax collector in the owner’s county of legal residence accompanied by proof of ownership of such amateur radio station license, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for passenger cars, pickup trucks or other noncommercial motor vehicles, and upon payment of an additional registration or tag fee of Fifteen Dollars ($15.00) shall be issued a special license plate upon which, in lieu of the numbers prescribed by law, shall be inscribed the official amateur call letters of such applicant as assigned by the Federal Communications Commission. This special license plate may be used in place of the regular license tag for passenger cars, pickup trucks or other noncommercial motor vehicles. The application and the additional fee, less five percent (5%) thereof to be retained by the county tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund. The portion of the fee remitted to the Tax Commission shall be deposited into the State Treasury on the day it is received and shall be deposited by the State Treasurer into the State General Fund.

    The Governor under like terms and provisions shall be and he is hereby authorized to exhibit on any passenger cars, pickup trucks or other noncommercial motor vehicles used by him license tag Number 1, with the county of his residence inscribed thereon. The Lieutenant Governor is likewise authorized to use license plate Number 2, with the county of his residence appearing thereon. All former governors, under like terms and provisions, are authorized to use license plate X-1, with the county of his residence appearing thereon, and all former lieutenant governors, under like terms and provisions, are authorized to use license plate X-2, with the county of his residence appearing thereon.

    When a passenger car, pickup truck or other noncommercial motor vehicle for which a special license tag has been issued is sold or traded by the owner, the special tag may be transferred to the new or other passenger car, pickup truck or other noncommercial motor vehicle which is replacing the passenger car, pickup truck or other noncommercial motor vehicle for which the license tag was originally issued, without additional charge, upon application to the county tax collector, with proof that all taxes and registration fees as prescribed by law have been paid for such replacement passenger car, pickup truck or other noncommercial motor vehicle.

  2. The State Tax Commission shall make such rules and regulations as necessary to ascertain compliance with all state license laws relating to use and operation of private passenger cars, pickup trucks or other noncommercial motor vehicles before authorizing the issuance of these tags.
  3. This section is supplemental to the motor vehicle licensing laws of the State of Mississippi, and nothing herein shall be construed as abridging or amending such laws.

HISTORY: Codes, 1942, § 9352-15.5; Laws, 1950, ch. 484, §§ 1-4; Laws, 1952, ch. 353, §§ 1-4; Laws, 1956, ch. 383, § 3; Laws, 1959 Ex ch. 33; Laws, 1968, ch. 361, § 17; Laws, 1978, ch. 442, § 1; Laws, 1982 ch. 427, § 6; Laws, 1994, ch. 535, § 1; Laws, 2001, ch. 596, § 7, eff from and after July 1, 2001.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Laws of 1982, ch. 427, § 18, effective July 1, 1982, provides as follows:

“SECTION 18. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws, being Section 27-19-1 et seq., prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of the highway privilege tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1994, ch. 535, § 4, effective from and after July 1, 1994, provides as follows:

“SECTION 4. Nothing in this chapter shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws or the motor vehicle ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this chapter becomes effective or are begun thereafter; and the provisions of the highway privilege tax laws and the motor vehicle ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this chapter becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Cross References —

Provisions of §27-19-44 do not apply to distinctive or special license tags or plates issued under this section, see §27-19-44.

RESEARCH REFERENCES

Am. Jur.

7 Am. Jur. 2d, Automobiles and Highway Traffic § 71.

§ 27-19-46. Special license tags or plates; congressional officials; enforcement and investigative personnel; commanders of veterans’ groups.

  1. The State Tax Commission is hereby authorized to issue special distinctive license plates under the provisions hereinafter set forth. Such tags shall be issued to persons who qualify under subsection (2) of this section, and such tags shall be of such form and appearance as the commission shall provide subject to the approval of the License Tag Commission and in accordance with the provisions of Section 27-19-41.
    1. The following persons shall be eligible to display special distinctive license plates under the provisions of this section:
      1. United States Senators;
      2. Members of the United States House of Representatives;
      3. Enforcement and investigative personnel of the State Tax Commission;
      4. Enforcement and investigative personnel of the Public Service Commission;
      5. State Commanders of the American Legion, Veterans of Foreign Wars, and The Forty and Eight;
      6. Former United States Congressmen and Senators;
      7. Enforcement and investigative personnel of the Mississippi Department of Public Safety;
      8. Enforcement and investigative personnel of the Mississippi Department of Transportation; and
      9. Enforcement and investigative personnel of the Mississippi Bureau of Narcotics.
    2. The State Tax Commission shall promulgate reasonable regulations regarding certification of eligibility to receive such tags.
    1. When a passenger car for which a special license tag has been issued is sold or traded by the owner, the special tag may be transferred to the new or other car which is replacing the car for which the license tag was originally issued, without additional charge, upon application to the commission with proof that the regular license tag has been purchased for such replacement car.
    2. The State Tax Commission shall make such rules and regulations as necessary to ascertain compliance with all state license laws relating to use and operation of a private passenger car before issuing these tags in lieu of the regular Mississippi license plate, and all applications for such tags shall be made to the commission.
    3. The State Tax Commission shall not issue such special tag or tags authorized by law until the commission is first furnished a copy of the ad valorem tax receipt paid by the owner of such vehicle from the county and city in which he resides, and the commission shall keep a current list of such tags issued as a public record.
  2. Enforcement and investigative personnel of any federal, state or local government agency are eligible to display regular license plates on vehicles used in the performance of their duties upon application to the State Tax Commission. The commission shall make such rules and regulations needed regarding the issuance of such license plates.
  3. The provisions of this section are supplemental to the motor vehicle licensing laws of the State of Mississippi, and nothing herein shall be construed as abridging or amending such laws.

HISTORY: Laws, 1974, ch. 533 §§ 1-4; Laws, 1982, ch. 427, § 7; Laws, 1992, ch. 497, § 9; Laws, 2001, ch. 596, § 8, eff from and after July 1, 2001.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Laws of 1982, ch. 427, § 18, effective July 1, 1982, provides as follows:

“SECTION 18. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws, being Section 27-19-1 et seq., prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of the highway privilege tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Cross References —

Requirements for and issuance of license tags or plates, see §§27-19-31 through27-19-43.

Provisions of §27-19-44 do not apply to distinctive or special license tags or plates issued under this section, see §27-19-44.

RESEARCH REFERENCES

Am. Jur.

7 Am. Jur. 2d, Automobiles and Highway Traffic § 71.

§ 27-19-47. Special license tags or plates; antique automobiles.

  1. Any citizen of the State of Mississippi who owns a registered antique automobile may apply to the tax collector in the county of his legal residence, on forms prescribed by the Department of Revenue, for a special antique automobile plate to be displayed on such antique automobile.

    Upon receipt of an application for a special antique automobile plate, on a form prescribed by the department, and upon payment of the fee as prescribed in subsection (2) of this section, the tax collector shall issue to such applicant a special antique automobile plate on a permanent basis, and it shall bear no date, but shall bear the inscription “Antique Car-Mississippi” and, except as otherwise provided in this subsection (1), shall be valid without renewal as long as the automobile is in existence. Upon request by the applicant, the special antique automobile plate also may contain not more than six (6) letters of the alphabet and/or six (6) numbers along with the inscription “Antique Car-Mississippi.” The purchaser of the special plate may choose the combination of such letters and/or numbers, but no two (2) motor vehicles shall have the same combination of letters and/or numbers. In the event that the same combination of letters and/or numbers has been chosen by two (2) or more purchasers, the Department of Revenue shall assign a different number to each such purchaser which shall appear on the license plate following the combination of letters and/or numbers; however, this combination shall not exceed six (6) letters and/or numbers. The combination of letters and/or numbers written across the license plate shall be sufficiently large to be easily read. No combination of letters and/or numbers which comprise words or expressions that are considered obscene, slandering, insulting or vulgar in ordinary usage shall be permitted, with the Commissioner of Revenue having the responsibility of making this determination. If, however, such license plate is issued in error or otherwise and is determined by the commissioner to be obscene, slanderous, insulting, vulgar or offensive, the commissioner shall notify the owner that the license plate must be surrendered and that another special antique automobile plate may be selected by him and issued at no cost. Should the vehicle owner not desire another special antique automobile plate, the fee for such plate shall be refunded. In the event the owner fails to surrender the license plate after receiving proper notification, the commissioner shall issue an order directing that the license plate be seized by agents of the Department of Revenue or any other duly authorized law enforcement personnel. In addition, a person issued a special antique automobile plate containing letters and/or numbers along with the inscription “Antique Car-Mississippi” must renew the plate every fifth year after the plate was originally issued or renewed, as the case may be. This special plate shall be issued for the applicant’s use only for such automobile and in the event of a transfer of title, the owner shall surrender the special plate to the tax collector.

    Such special antique automobile plate shall be issued in lieu of, and shall have the same legal significance as, ordinary registration plates.

  2. In lieu of the annual license tax and registration fees levied under Mississippi law, a special license tax fee shall be levied on the operation of antique automobiles. The fee for a license shall be Twenty-five Dollars ($25.00) and, except as otherwise provided in subsection (1) of this section, it shall be issued on a permanent basis without renewal. There shall be no fee levied for the renewal of a special plate containing letters and/or numbers along with the inscription “Antique Car-Mississippi.” The fee, less five percent (5%) thereof to be retained by the county tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund. The portion of the fee remitted to the Department of Revenue shall be deposited into the State Treasury on the day it is received and shall be deposited by the State Treasurer into the State General Fund.
  3. For the purposes of this section, motor vehicles manufactured more than twenty-five (25) years ago shall hereafter be classified as antique automobiles and shall be exempt from all ad valorem taxes levied by both state, municipal, county and other taxing districts.
  4. A person issued a special antique automobile plate under this section and who has completed an active duty career with the Armed Forces of the United States or is a retired member of the Army National Guard, Air National Guard or the United States Reserves, and is entitled to receive a distinctive license plate or tag under Section 27-19-51, may, upon application, receive an emblem or decal developed by the Department of Revenue identifying the person with such organization. The emblem or decal shall be affixed to the special antique automobile plate.

HISTORY: Codes, 1942, § 9352-15.7; Laws, 1962, ch. 522, §§ 1-4; Laws, 1982, ch. 427, § 8; Laws, 1994, ch. 535, § 2; Laws, 1997, ch. 377, § 4; Laws, 2013, ch. 560, § 52; Laws, 2017, ch. 432, § 30, eff from and after July 1, 2017.

Editor’s Notes —

Laws of 1982, ch. 427, § 18, effective July 1, 1982, provides as follows:

“SECTION 18. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws, being Section 27-19-1 et seq., prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of the highway privilege tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1994, ch. 535, § 4, effective from and after July 1, 1994, provides as follows:

“SECTION 4. Nothing in this chapter shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws or the motor vehicle ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this chapter becomes effective or are begun thereafter; and the provisions of the highway privilege tax laws and the motor vehicle ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this chapter becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The 2013 amendment substituted “Department of Revenue” for “State Tax Commission” and “department” for “commission” throughout (1) and (2); and added (4).

The 2017 amendment, in the second paragraph of (1), inserted “except as otherwise provided in this subsection (1)” in the first sentence, and added the second through tenth sentences; and in (2), inserted “except as otherwise provided in subsection (1) of this section” in the second sentence, and added the third sentence.

Cross References —

Antique automobiles being exempt from motor vehicle ad valorem taxes, see §27-51-41.

RESEARCH REFERENCES

Am. Jur.

7 Am. Jur. 2d, Automobiles and Highway Traffic § 71.

§ 27-19-47.1. Special license tags or plates; antique motorcycles.

  1. Any citizen of the State of Mississippi who owns a registered antique motorcycle may apply to the tax collector in the county of his legal residence, on forms prescribed by the Department of Revenue, for a special antique motorcycle plate to be displayed on such antique motorcycle.

    Upon receipt of an application for a special antique motorcycle plate, on a form prescribed by the commission, and upon payment of the fee as prescribed in subsection (2) of this section, the tax collector shall issue to such applicant a special antique motorcycle plate on a permanent basis, and it shall bear no date, but shall bear the inscription “Antique Motorcycle-Mississippi” and, except as otherwise provided in this subsection (1), shall be valid without renewal as long as the motorcycle is in existence. Upon request by the applicant, the special antique motorcycle plate also may contain not more than four (4) letters of the alphabet and/or four (4) numbers along with the inscription “Antique Motorcycle-Mississippi.” The purchaser of the special plate may choose the combination of such letters and/or numbers, but no two (2) motorcycles shall have the same combination of letters and/or numbers. In the event that the same combination of letters and/or numbers has been chosen by two (2) or more purchasers, the Department of Revenue shall assign a different number to each such purchaser which shall appear on the license plate following the combination of letters and/or numbers; however, this combination shall not exceed four (4) letters and/or numbers. The combination of letters and/or numbers written across the license plate shall be sufficiently large to be easily read. No combination of letters and/or numbers which comprise words or expressions that are considered obscene, slandering, insulting or vulgar in ordinary usage shall be permitted, with the Commissioner of Revenue having the responsibility of making this determination. If, however, such license plate is issued in error or otherwise and is determined by the commissioner to be obscene, slanderous, insulting, vulgar or offensive, the commissioner shall notify the owner that the license plate must be surrendered and that another special antique motorcycle plate may be selected by him and issued at no cost. Should the motorcycle owner not desire another special antique motorcycle plate, the fee for such plate shall be refunded. In the event the owner fails to surrender the license plate after receiving proper notification, the commissioner shall issue an order directing that the license plate be seized by agents of the Department of Revenue or any other duly authorized law enforcement personnel. In addition, a person issued a special antique motorcycle plate containing letters and/or numbers along with the inscription “Antique Motorcyle-Mississippi” must renew the plate every fifth year after the plate was originally issued or renewed, as the case may be. This special plate shall be issued for the applicant’s use only for such motorcycle and in the event of a transfer of title, the owner shall surrender the special plate to the tax collector.

    Such special antique motorcycle plate shall be issued in lieu of, and shall have the same legal significance as, ordinary registration plates.

  2. In lieu of the annual license tax and registration fees levied under Mississippi law, a special license tax fee shall be levied on the operation of antique motorcycles. The fee for a license shall be Twenty-five Dollars ($25.00) and, except as otherwise provided in subsection (1) of this section, it shall be issued on a permanent basis without renewal. There shall be no fee levied for the renewal of a special plate containing letters and/or numbers along with the inscription “Antique Motorcyle-Mississippi.” The fee, less five percent (5%) thereof to be retained by the county tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund. The portion of the fee remitted to the tax commission shall be deposited into the State Treasury on the day it is received and shall be deposited by the State Treasurer into the State General Fund.
  3. For the purposes of this section, motorcycles manufactured more than twenty-five (25) years ago shall hereafter be classified as antique motorcycles and shall be exempt from all ad valorem taxes levied by both state, municipal, county and other taxing districts.

HISTORY: Laws, 1997, ch. 552, § 1; Laws, 2001, ch. 596, § 9; Laws, 2017, ch. 432, § 31, eff from and after July 1, 2017.

Amendment Notes —

The 2017 amendment substituted “Department of Revenue” for “State Tax Commission” throughout; in the second paragraph of (1), inserted “except as otherwise provided in this subsection (1)” in the first sentence, and added the second through tenth sentences; and in (2), inserted “except as otherwise provided in subsection (1) of this section” in the second sentence, and added the third sentence.

Cross References —

Provisions of §27-19-44 do not apply to distinctive or special license tags or plates issued under this section, see §27-19-44.

Antique motorcycles exempt from ad valorem taxes, see §27-51-41.

§ 27-19-47.2. Special license tags or plates; antique pickup trucks.

  1. Any citizen of the State of Mississippi who owns a registered antique pickup truck may apply to the tax collector in the county of his legal residence, on forms prescribed by the Department of Revenue, for a special antique pickup truck plate to be displayed on such antique pickup truck.

    Upon receipt of an application for a special antique pickup truck plate, on a form prescribed by the department, and upon payment of the fee as prescribed in subsection (2) of this section, the tax collector shall issue to such applicant a special antique pickup truck plate on a permanent basis, and it shall bear no date, but shall bear the inscription “Antique Pickup Truck-Mississippi” and, except as otherwise provided in this subsection (1), shall be valid without renewal as long as the pickup truck is in existence. Upon request by the applicant, the special antique pickup truck plate also may contain not more than six (6) letters of the alphabet and/or six (6) numbers along with the inscription “Antique Pickup Truck-Mississippi.” The purchaser of the special plate may choose the combination of such letters and/or numbers, but no two (2) pickup trucks shall have the same combination of letters and/or numbers. In the event that the same combination of letters and/or numbers has been chosen by two (2) or more purchasers, the Department of Revenue shall assign a different number to each such purchaser which shall appear on the license plate following the combination of letters and/or numbers; however, this combination shall not exceed six (6) letters and/or numbers. The combination of letters and/or numbers written across the license plate shall be sufficiently large to be easily read. No combination of letters and/or numbers which comprise words or expressions that are considered obscene, slandering, insulting or vulgar in ordinary usage shall be permitted, with the Commissioner of Revenue having the responsibility of making this determination. If, however, such license plate is issued in error or otherwise and is determined by the commissioner to be obscene, slanderous, insulting, vulgar or offensive, the commissioner shall notify the owner that the license plate must be surrendered and that another special antique pickup truck plate may be selected by him and issued at no cost. Should the pickup truck owner not desire another special antique pickup truck plate, the fee for such plate shall be refunded. In the event the owner fails to surrender the license plate after receiving proper notification, the commissioner shall issue an order directing that the license plate be seized by agents of the Department of Revenue or any other duly authorized law enforcement personnel. In addition, a person issued a special antique pickup truck plate containing letters and/or numbers along with the inscription “Antique Pickup Truck-Mississippi” must renew the plate every fifth year after the plate was originally issued or renewed, as the case may be. This special plate shall be issued for the applicant’s use only for such pickup truck and in the event of a transfer of title, the owner shall surrender the special plate to the tax collector.

    Such special antique pickup truck plate shall be issued in lieu of, and shall have the same legal significance as, ordinary registration plates.

  2. In lieu of the annual license tax and registration fees levied under Mississippi law, a special license tax fee shall be levied on the operation of antique pickup trucks. The fee for a license shall be Twenty-five Dollars ($25.00) and, except as otherwise provided in subsection (1) of this section, it shall be issued on a permanent basis without renewal. There shall be no fee levied for the renewal of a special plate containing letters and/or numbers along with the inscription “Antique Pickup Truck-Mississippi.” The fee, less five percent (5%) thereof to be retained by the county tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund. The portion of the fee remitted to the Department of Revenue shall be deposited into the State Treasury on the day it is received and shall be deposited by the State Treasurer into the State General Fund.
  3. For the purposes of this section, pickup trucks manufactured more than twenty-five (25) years ago shall hereafter be classified as antique pickup trucks and shall be exempt from all ad valorem taxes levied by both state, municipal, county and other taxing districts.
  4. A person issued a special antique pickup truck plate under this section and who has completed an active duty career with the Armed Forces of the United States or is a retired member of the Army National Guard, Air National Guard or the United States Reserves, and is entitled to receive a distinctive license plate or tag under Section 27-19-51, may, upon application, receive an emblem or decal developed by the Department of Revenue identifying the person with such organization. The emblem or decal shall be affixed to the special antique pickup truck plate.

HISTORY: Laws, 2000, ch. 536, § 26; Laws, 2013, ch. 560, § 53; Laws, 2017, ch. 432, § 32, eff from and after July 1, 2017.

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publsication of Legislation corrected an error near the end of subsection (2) by substituting “Department of Revenue” for “Tax Commission.” The Joint Committee ratified the correction at its August 1, 2013, meeting.

Amendment Notes —

The 2013 amendment throughout (1) and (2), substituted “Department of Revenue” for “State Tax Commission” and “department” for “commission”; and added (4).

The 2017 amendment, in the second paragraph of (1), inserted “except as otherwise provided in this subsection (1)” in the first sentence, and added the second through eleventh sentences; and in (2), inserted “except as otherwise provided in subsection (1) of this section” in the second sentence, and added the third sentence.

Cross References —

Provisions of §27-19-44 do not apply to distinctive or special license tags or plates issued under this section, see §27-19-44.

Exemption of antique pickup trucks from ad valorem taxation, see §27-51-41.

§ 27-19-48. Personalized license tag; additional fee.

  1. Owners of motor vehicles and noncommercial trailers who are residents of this state, upon complying with the laws relating to registration and licensing of motor vehicles and trailers, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks, other noncommercial motor vehicles and trailers, and upon payment of an additional fee in the amount provided in subsection (4)(a) of this section, shall be issued a personalized license tag of the same color as regular license tags to consist of the name of the county and not more than seven (7) letters of the alphabet or seven (7) numbers in lieu of the license tag numbering system prescribed by law. The purchaser of the personalized license tag may choose the combination of such letters or numbers, but no two (2) motor vehicles or trailers shall have the same combination of letters or numbers. In the event that the same combination of letters has been chosen by two (2) or more purchasers, the Department of Revenue shall assign a different number to each such purchaser which shall appear on the license tag following the combination of letters; however, this combination shall not exceed seven (7) letters and/or numbers. The combination of letters and/or numbers written across the license tag shall be sufficiently large to be easily read but shall not be less than three (3) inches in height. No combination of letters or numbers which comprise words or expressions that are considered obscene, slandering, insulting or vulgar in ordinary usage shall be permitted, with the Commissioner of Revenue having the responsibility of making this determination. If, however, such license plate is issued in error or otherwise and is determined by the commissioner to be obscene, slanderous, insulting, vulgar or offensive, the commissioner shall notify the owner that the license plate must be surrendered and that another personalized license plate may be selected by him and issued at no cost. Should the vehicle or trailer owner not desire another personalized license plate, the fee for such plate shall be refunded. In the event the owner fails to surrender the license plate after receiving proper notification, the commissioner shall issue an order directing that the license plate be seized by agents of the Department of Revenue or any other duly authorized law enforcement personnel.
  2. For the purposes of this section the terms “motor vehicle” and “vehicle” include motorcycles.
  3. Application for the personalized license tags shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application form shall contain space for the applicant to make five (5) different choices for the combination of the letters and numbers in the order in which the combination is desired by the applicant. The application and the additional fee, less five percent (5%) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue within seven (7) days of the date the application is made. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
    1. Beginning with any registration year commencing on or after November 1, 1986, any person applying for a personalized license tag shall pay an additional fee which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s or trailer’s established license tag year. The additional fee of Thirty Dollars ($30.00) is due and payable at the time the original application is made for a personalized tag and thereafter annually at the time of renewal registration as long as the owner retains the personalized tag. If the owner does not wish to retain the personalized tag, he must surrender it to the local county tax collector. The additional fee due at the time of renewal registration shall be collected by the county tax collector and remitted to the Department of Revenue on a monthly basis as prescribed by the department.
    2. The Department of Revenue shall deposit all taxes and fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify the total fees collected under this section to the State Treasurer who shall distribute to the credit of the State General Fund Sixteen Dollars and Twenty-five Cents ($16.25) of each additional fee and the remainder of each such additional fee shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
  4. A regular license tag must be properly displayed as required by law until replaced by a personalized license tag; and the regular license tag must be surrendered to the tax collector upon issuance of the personalized license tag. The tax collector shall issue up to two (2) license decals for the personalized license tag, which will expire the same month and year as the original license tag.
  5. The applicant shall receive a refund of the fee paid for a personalized license tag if the personalized license tag is not issued to him because the combination of letters and numbers requested to be placed thereon is not available for any reason.
  6. In the case of loss or theft of a personalized license tag, the owner may make application and affidavit for a replacement license tag as provided by Section 27-19-37. The fee for a replacement personalized license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular license tags.
  7. The owner of a personalized license tag may make application for a duplicate of such tag. The fee for such duplicate personalized license tag shall be Ten Dollars ($10.00). The tax collector receiving the application shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such duplicate personalized license tag and the remainder shall be distributed in the same manner as funds from the sale of regular license tags. A duplicate personalized license tag may not be fastened to the rear of a vehicle or trailer and may not be utilized as a replacement for any personalized license tag issued pursuant to this section. Month decals and year decals shall not be issued for duplicate personalized license tags and month decals and year decals shall not be attached to duplicate personalized license tags.

HISTORY: Laws, 1981, ch. 540, § 1; Laws, 1984, ch. 478, § 11; Laws, 1986, ch. 420, § 5; Laws, 1992, ch. 553; Laws, 1997, ch. 377, § 5; Laws, 1997, ch. 552, § 4; Laws, 2001, ch. 596, § 10; Laws, 2005, ch. 499, § 23; Laws, 2011, ch. 523, § 60, eff from and after passage (approved Apr. 26, 2011.).

Joint Legislative Committee Note —

Section 5 of ch. 377, Laws of 1997, effective July 1, 1997 (approved March 18, 1997) amended this section. Section 4 of ch. 552, Laws of 1997, effective July 1, 1997 (approved April 22, 1997) also amended this section. As set out above, this section reflects the language of Section 4 of ch. 552, Laws of 1997, pursuant to Section 1-3-79 which provides that whenever the same section of law is amended by different bills during the same legislative session, and the effective dates of the amendments are the same, the amendment with the latest approval date shall supersede all other amendments to the same section approved on an earlier date.

Editor’s Notes —

Laws of 1984, ch. 478, § 3, effective from and after July 1, 1984, provides:

“SECTION 3. For purpose of this section, requirements that funds be deposited on the same day “collected” shall mean when remittances of tax collections and reports in connection therewith shall have been subjected to only minimum essential but expeditious processing.”

Laws of 1984, Chapter 478, § 35, effective July 1, 1984, provides:

“SECTION 35. The provisions of this act shall control if in conflict with any other statute, the operation of which would tend to frustrate the purposes of this act.”

Laws of 1986, ch. 420, § 7, effective July 1, 1986, provides as follows:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws, being Section 27-19-1 et seq., prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of said laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Amendment Notes —

The 2005 amendment deleted the former last sentence of (1) which read: “If such owner is aggrieved by this determination, the appeal procedure and the provisions provided in Section 27-19-337 shall be followed”; and made minor stylistic changes.

The 2011 amendment, throughout the section, inserted references to “trailers” or “trailer” following “vehicles” or “vehicle” and substituted “Department of Revenue” for “State Tax Commission,” “Commissioner of Revenue” for “Chairman of the State Tax Commission” and “commissioner” for “chairman”; inserted “and noncommercial trailers” near the beginning of (1); and substituted “time to run concurrently “ for “time to run concurrent” in the second sentence of (4)(a).

Cross References —

Provisions of §27-19-44 do not apply to distinctive or special license tags or plates issued under this section, see §27-19-44.

§ 27-19-49. Special license tags or plates; Shrine motorcycle corps.

  1. Owners of motorcycles who are members of a Shrine motorcycle club, corps or unit of Mississippi may, in their discretion, purchase and use, in lieu of the motorcycle tag described in Section 27-19-35, an especially prepared tag of the same dimensions as the regular motorcycle tag. This distinctive tag shall be of a yellow background; the Shrine emblem in green coloring in the middle left of the tag; “Miss.” (abbreviated) in red letters in the lower left of the tag; the year of issuance in abbreviated form (the last two numbers) in red letters in the lower right of the tag; and the designated number of the particular tag in red numbers in the middle right of the tag. These tags shall be numbered commencing with the numeral “1.”
  2. These distinctive Shrine tags shall be ordered through the State Tax Commission by an official of each such Shrine club, corps or unit desiring same. Only one such distinctive tag shall be allowed to each individual member of any Shrine club, corps or unit and only for a heavy weight or heavy duty motorcycle.
  3. The individual Shrine members or Shrine club, corps or unit so ordering such tag or tags shall pay the regular motorcycle tag fees and taxes as designated by the tax collector’s office of the county in which the motorcycle is registered and such Shrine members, clubs, corps or units shall pay any additional charge necessary for the purchase of such distinctive tag. Each such distinctive Shrine tag will be duly recorded and registered at the office of the sheriff of the county in which the individual Shrine member resides.

HISTORY: Codes, 1942, § 9352-15.8; Laws, 1968, ch. 545, §§ 1-3; Laws, 2001, ch. 596, § 11, eff from and after July 1, 2001.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Cross References —

Provisions of §27-19-44 do not apply to distinctive or special license tags or plates issued under this section, see §27-19-44.

§ 27-19-50. Repealed.

Repealed by Laws, 1995, ch. 382, § 1, eff from and after July 1, 1995.

[Laws, 1991, ch. 510, § 3]

Editor’s Notes —

Former §27-19-50 related to display of “RENTAL” on license plates.

§ 27-19-51. Special license tags or plates; army and air national guards and reserves.

  1. In recognition of their many and varied patriotic services rendered the state, the United States and the citizens thereof, Mississippians who have completed an active duty career with the Armed Forces of the United States and active duty and retired members of the Army National Guard, Air National Guard, and the United States Reserves, including both enlisted and officer personnel, upon application and subject to the provisions of this section may be issued distinctive motor vehicle license plates or tags identifying these persons with such organizations. For the purposes of this section the term “Armed Forces” includes the United States Merchant Marines and members thereof in maritime service during the period from December 7, 1941 to August 15, 1945. The distinctive plates or tags so issued shall comply with the provisions of Section 27-19-41 and shall be of such color and design as may be agreed upon by the Adjutant General and the Department of Revenue for the Army National Guard or Air National Guard, by the Mississippi chapters of the Retired Officers Association and the Retired Non-Commissioned Officers Association and the Department of Revenue for retired active duty members of the Armed Forces of the United States, and by the Department of Revenue for retired members of the United States Merchant Marines. Each distinctive license plate shall bear the words “National Guard” or the name of the appropriate armed service and need not bear prefixed numbers identifying the county of issuance.
  2. The surviving spouse of any person who was issued a distinctive license plate or tag under subsection (1) of this section because of completion of an active duty career with the Armed Forces of the United States or because of retirement from the Army National Guard, Air National Guard or United States Reserves, or any prisoner of war issued a distinctive license plate or tag under Section 27-19-54, shall be eligible to receive the same type of distinctive license plate or tag which the deceased spouse was issued.
  3. The distinctive license plates here provided for shall be prepared by the Department of Revenue and shall be issued through the tax collectors of the several counties of the state in like manner as are other motor vehicle license plates or tags and such officers shall be entitled to their regular fees for such service. Applicants for such distinctive plates shall present to the issuing official proof of their membership in the Army National Guard, Air National Guard, or United States Reserves by means of certificate signed by the commanding officer of such applicant on forms prescribed by the Adjutant General of Mississippi. Retired members of the Armed Forces of the United States applying for such plates shall present to the issuing officials a copy of their active duty retirement orders or other proof of retirement from active service with one of the Armed Forces of the United States. The distinctive license plates or tags so issued shall be used only upon and for personally or jointly owned private passenger vehicles (to include station wagons, recreational motor vehicles and pickup trucks) registered in the name, or jointly in the name, of the member making application therefor, and when so issued to such applicant shall be used upon the vehicle for which issued in lieu of the standard license plate or license tag normally issued for such vehicle.
  4. In addition to use of such distinctive license plates or tags on such personally or jointly owned vehicles, such distinctive plate or tag may be used on state-owned vehicles operated by the State Military Department provided the prefix “MNG” is placed ahead of the number thereon. Motor vehicles for which such distinctive license plates or tags are issued shall be registered by the proper official as are other motor vehicles.
  5. The distinctive license plates issued hereunder shall not be transferable between motor vehicle owners; and in the event the owner of a vehicle bearing such distinctive plate shall sell, trade, exchange or otherwise dispose of the vehicle, such plate shall be retained by the owner to whom issued and returned by the owner to the tax collector of the county or the Department of Revenue, as the case may be.
  6. The Adjutant General is authorized to recognize not more than one hundred (100) senior staff officers, commanders, command sergeants major and senior enlisted advisors by designating the issue of National Guard distinctive license plates or tags numbered “1” through “100.” These license plates or tags shall be retained by the individual so designated and may be transferred between vehicles or individuals under procedures established by the Department of Revenue. The Adjutant General is responsible for furnishing the Department of Revenue necessary information to effect issue or transfer of these specially numbered license plates or tags.
  7. National Guard plates or tags shall be prepared and furnished for the licensing year commencing November 1, 1962, and annually thereafter. The Adjutant General shall furnish the Department of Revenue with an estimate of the number of such distinctive plates or tags required in each of the several counties of the state.
  8. The provisions of this section are supplementary to the laws of this state pertaining to the licensing of motor vehicles and nothing herein shall be construed as abridging or repealing any of such laws.

HISTORY: Codes, 1942, § 9352-15.9; Laws, 1962, ch. 521, §§ 1-6; Laws, 1968, ch. 546, §§ 1, 2; Laws, 1968, ch. 361, § 18; Laws, 1970, ch. 493, § 1; Laws, 1976, ch. 361, § 10; Laws, 1977, ch. 484, § 2; Laws, 1978, ch. 397, § 1; Laws, 1980, ch. 400; Laws, 1984, ch. 508, § 5; Laws, 1994, ch. 631, § 1; Laws, 1995, ch. 557, § 1; Laws, 2012, ch. 534, § 38, eff from and after July 1, 2012.

Editor’s Notes —

Laws of 1984, ch. 508, § 12, effective July 1, 1984, provides as follows:

“SECTION 12. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws; being Section 27-19-1 et seq., Mississippi Code of 1972, and the Motor Vehicle Ad Valorem Tax Law of 1958, prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of said laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Amendment Notes —

The 2012 amendment, deleted “of Mississippi” following “Air National Guard” in (1) and (3); and substituted “Department of Revenue” for “State Tax Commission” throughout (1), (3), and (5) through (7).

Cross References —

Licenses and tags for state owned vehicles generally, see §27-19-27.

Persons entitled to receive distinctive license plate or tag under this section may also receive an emblem or decal to affix to special antique plates issued under §§27-19-47 and27-19-47.2, see §§27-19-47,27-19-47.2.

Adjutant general, see §33-3-7.

National guard generally, see §33-7-1 et seq.

§ 27-19-52. Special license tags or plates; members of federal and state judiciary and state and federal prosecutors authorized to apply for specialty tags that cannot be traced except by law enforcement agencies for certain purposes [Effective until July 1, 2019].

Any federal judge or magistrate, any justice of the Mississippi Supreme Court, any judge of the Mississippi Court of Appeals, any chancellor or circuit court judge, any county court judge, the United States Attorney or any attorney assigned to his office, or any state district attorney or assistant district attorney, upon the payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, may, upon request, be issued a motor vehicle license tag by the State Tax Commission whose number cannot be traced except by a law enforcement agency upon a request directed to the State Tax Commission that is related to a legitimate law enforcement purpose. The motor vehicle license tag letters or numbers, or both, shall be assigned by the State Tax Commission and the tag shall be indistinguishable from a regular motor vehicle license tag. The tag shall be applied for at the county tax collector’s office and the application shall be directed to the State Tax Commission for issuance of the tag by whatever method the commission considers appropriate. For all purposes, other than the issuance of the tag and its inability to be traced, the tag shall be treated in the same manner as a regular motor vehicle license tag.

HISTORY: Laws, 2006, ch. 366, § 1, eff from and after July 1, 2006.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

§ 27-19-52. Special license tags or plates; members of federal and state judiciary and state and federal prosecutors authorized to apply for specialty tags that cannot be traced except by law enforcement agencies for certain purposes [Effective July 1, 2019].

Any federal judge or magistrate, any justice of the Mississippi Supreme Court, any judge of the Mississippi Court of Appeals, any chancellor or circuit court judge, any county court judge, any senior judge on senior status appointed under Section 9-1-107, the United States Attorney or any attorney assigned to his office, or any state district attorney or assistant district attorney, upon the payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, may, upon request, be issued a motor vehicle license tag by the Department of Revenue whose number cannot be traced except by a law enforcement agency upon a request directed to the Department of Revenue that is related to a legitimate law enforcement purpose. The motor vehicle license tag letters or numbers, or both, shall be assigned by the Department of Revenue and the tag shall be indistinguishable from a regular motor vehicle license tag. The tag shall be applied for at the county tax collector’s office and the application shall be directed to the Department of Revenue for issuance of the tag by whatever method the department considers appropriate. For all purposes, other than the issuance of the tag and its inability to be traced, the tag shall be treated in the same manner as a regular motor vehicle license tag.

HISTORY: Laws, 2006, ch. 366, § 1, eff from and after July 1, 2006; Laws, 2019, ch. 477, § 36, eff from and after July 1, 2019.

§ 27-19-53. Special license tags or plates; American veterans with permanent service-connected disabilities [Effective until July 1, 2019].

  1. Any legal resident of the State of Mississippi who is a veteran of service in the Armed Forces of the United States, and who is rated as having one hundred percent (100%) permanent service-connected disability by the Veterans’ Administration is privileged to purchase annually under this subsection one (1) motor vehicle license plate or tag in his or her county of legal residence, for the sum of One Dollar ($1.00) in total cost, regardless of make or model of motor vehicle. The registration year of such motor vehicle shall commence the first day of the month in which application for registration is made, as provided in Section 27-19-31.
    1. Not more than one (1) such motor vehicle license plate or tag shall be issued under this subsection to each such qualified veteran.
    2. This section pertains only to taxes or plates for private passenger motor vehicles or pickup trucks.
    3. Proof of ownership of a particular motor vehicle for which a license plate or tag is requested must be shown at time of application for such plate or tag.
    4. Vehicles owned by such veterans are exempt under this subsection from all ad valorem and privilege taxes; however, the surviving spouse of a deceased person who was issued a license plate or tag under this subsection shall be entitled to apply for or retain a license tag issued under this subsection and may continue annually to renew registration for one (1) motor vehicle license plate or tag under this subsection for as long as the spouse remains unmarried. In addition, if a deceased person who was eligible to be issued a license plate or tag under this subsection did not apply for or was not issued a license plate or tag, the surviving spouse of such deceased person shall be entitled to apply for and be issued a license plate or tag under this subsection and may continue annually to renew registration for one (1) motor vehicle license plate or tag under this subsection for as long as the spouse remains unmarried. At the time of application or renewal registration, a surviving spouse who desires to retain the distinctive plate or tag issued under this subsection shall file with the county tax collector a sworn statement that the spouse is unmarried. Any such vehicle when so registered shall be exempt from all ad valorem and privilege taxes.
  2. Any person who is entitled to obtain a license tag under subsection (1) of this section may be issued one (1) additional such license tag for any other vehicle registered in his or her name upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as otherwise prescribed by law for the particular vehicle.
  3. The Department of Revenue is directed to furnish each veteran obtaining a license tag under this section an emblem, which the veteran shall attach securely to the tag, showing that the tag was issued to a disabled American veteran.
  4. A license issued under this section shall not be transferable to any other person.
  5. Any person evading or violating any of the provisions of this section, or attempting to secure benefits under this section to which he is not entitled, shall be guilty of a misdemeanor and, upon conviction, shall be fined not less than One Thousand Dollars ($1,000.00) or imprisoned in the county jail for not less than ninety (90) days, or both.

HISTORY: Codes, 1942, §§ 9352-16.5, 9352-20.5; Laws, 1970, ch. 490, §§ 1-4; Laws, 1971, ch. 484, § 1; Laws, 1977, ch. 484, § 3; Laws, 1992, ch. 501, § 8; Laws, 2004, ch. 559, § 18; Laws, 2005, ch. 447, § 1, eff from and after passage (approved Mar. 25, 2005); Laws, 2018, ch. 432, § 23, eff from and after July 1, 2018.

Editor’s Notes —

Laws of 1992, ch. 501, § 11, effective from and after October 1, 1992, provides as follows:

“SECTION 11. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws or the motor vehicle ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the highway privilege tax laws and the motor vehicle ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The 2004 amendment inserted “under this subsection” in the introductory paragraph of (1) and in (1)(a); rewrote (1)(d); inserted (2) and renumbered the remaining subsections accordingly; inserted “this section” in (3); and, in (5), inserted “under this section,” and substituted “One Thousand Dollars ($1,000.00)” for “One Hundred Dollars ($100.00) nor more than One Thousand Dollars ($1,000.00).”

The 2005 amendment added “or imprisoned in the county jail for not less than ninety (90) days or both” at the end of (5).

The 2018 amendment added the second sentence in (1)(d); and substituted “Department of Revenue” for “State Tax Commission” in (3).

Cross References —

Provisions of §27-19-44 do not apply to distinctive or special license tags or plates issued under this section, see §27-19-44.

Motor vehicle ad valorem taxes, see §27-51-1 et seq.

Motor vehicles owned by disabled American veterans being exempt from motor vehicle ad valorem taxes, see §27-51-41.

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

OPINIONS OF THE ATTORNEY GENERAL

Intent of Miss. Code Section 27-19-53, concerning exempt car tags for spouses of disabled American veterans, recipients of Congressional Medal of Honor, and former prisoners of war, is to allow surviving spouse to obtain tax-exempt tag when deceased husband qualified to receive tax-exempt tag but never applied for or received exempt tag; surviving spouse who remarried and is now divorced is not eligible for exempt tag, even if her first husband had been issued tag. Long, Apr. 21, 1993, A.G. Op. #93-0266.

The exemption from ad valorem taxes provided in Section 27-19-53 applies to personally or jointly-owned vehicles, but to only one vehicle. Byrd, April 26, 1996, A.G. Op. #96-0233.

A vehicle must be titled either in the veteran’s name only or jointly in the veteran’s and the spouse’s name in order to be entitled to the exemption from ad valorem taxes provided in Section 27-19-53. The fact that the spouse in question has a power of attorney does not change this situation. Byrd, April 26, 1996, A.G. Op. #96-0233.

§ 27-19-53. Special license tags or plates; American veterans with permanent service-connected disabilities [Effective July 1, 2019].

  1. Any legal resident of the State of Mississippi who is a veteran of service in the Armed Forces of the United States, and who is rated as having one hundred percent (100%) permanent service-connected disability by the Veterans’ Administration is privileged to purchase annually under this subsection two (2) motor vehicle license plates or tags in his or her county of legal residence, for the sum of One Dollar ($1.00) in total cost for each plate or tag, regardless of make or model of motor vehicle. The registration year of such motor vehicle shall commence the first day of the month in which application for registration is made, as provided in Section 27-19-31.
    1. Not more than two (2) such motor vehicle license plates or tags shall be issued under this subsection to each such qualified veteran.
    2. This section pertains only to taxes or plates for private passenger motor vehicles or pickup trucks.
    3. Proof of ownership of a particular motor vehicle for which a license plate or tag is requested must be shown at time of application for such plate or tag.
    4. Vehicles owned by such veterans are exempt under this subsection from all ad valorem and privilege taxes; however, the surviving spouse of a deceased person who was issued a license plate or tag under this subsection shall be entitled to apply for or retain a license tag issued under this subsection and may continue annually to renew registration for two (2) motor vehicle license plates or tags under this subsection for as long as the spouse remains unmarried. In addition, if a deceased person who was eligible to be issued a license plate or tag under this subsection did not apply for or was not issued a license plate or tag, the surviving spouse of such deceased person shall be entitled to apply for and be issued a license plate or tag under this subsection and may continue annually to renew registration for two (2) motor vehicle license plates or tags under this subsection for as long as the spouse remains unmarried. At the time of application or renewal registration, a surviving spouse who desires to retain a distinctive plate or tag issued under this subsection shall file with the county tax collector a sworn statement that the spouse is unmarried. Any such vehicle when so registered shall be exempt from all ad valorem and privilege taxes.
  2. Any person who is entitled to obtain license tags under subsection (1) of this section may be issued one (1) additional such license tag for any other vehicle registered in his or her name upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as otherwise prescribed by law for the particular vehicle.
  3. The Department of Revenue is directed to furnish each veteran obtaining a license tag under this section an emblem, which the veteran shall attach securely to the tag, showing that the tag was issued to a disabled American veteran.
  4. A license issued under this section shall not be transferable to any other person.
  5. Any person evading or violating any of the provisions of this section, or attempting to secure benefits under this section to which he is not entitled, shall be guilty of a misdemeanor and, upon conviction, shall be fined not less than One Thousand Dollars ($1,000.00) or imprisoned in the county jail for not less than ninety (90) days, or both.

HISTORY: Codes, 1942, §§ 9352-16.5, 9352-20.5; Laws, 1970, ch. 490, §§ 1-4; Laws, 1971, ch. 484, § 1; Laws, 1977, ch. 484, § 3; Laws, 1992, ch. 501, § 8; Laws, 2004, ch. 559, § 18; Laws, 2005, ch. 447, § 1, eff from and after passage (approved Mar. 25, 2005); Laws, 2018, ch. 432, § 23; Laws, 2019, ch. 477, § 32, eff from and after July 1, 2019.

§ 27-19-54. Special license tags or plates; congressional medal of honor recipients; former prisoners of war.

  1. Any legal resident of the State of Mississippi who was a prisoner of war or who is a recipient of the Congressional Medal of Honor is privileged to obtain one (1) motor vehicle license plate or tag on an annual basis in his county of legal residence. The registration year of such motor vehicle shall commence the first day of the month in which application for registration is made, as provided in Section 27-19-31, Mississippi Code of 1972.
  2. This section pertains only to tags or plates for private passenger motor vehicles or pickup trucks.
  3. Proof of ownership of each particular motor vehicle for which a license plate or tag is requested and proof that the owner thereof is a former prisoner of war or a recipient of the Congressional Medal of Honor must be shown at time of application for such plate or tag. A certificate from the State Veterans Affairs Board stating that said individual is a former prisoner of war or a recipient of the Congressional Medal of Honor shall be sufficient proof.
  4. Vehicles owned by such former prisoners of war, a recipient of the Congressional Medal of Honor or the unmarried surviving spouse of any such person are hereby exempt from all motor vehicle registration fees and privilege taxes.
  5. The State Tax Commission is directed to furnish to the tax collector of each county a sufficient number of distinctive motor vehicle license plates or tags which shall be of such color and design as the State Tax Commission shall prescribe subject to the approval of the Mississippi License Tag Commission and in accordance with the provisions of Section 27-19-41. However, such distinctive plates or tags shall bear and include the words “Ex-POW.”
  6. A license issued under this section shall not be transferable to any other person; however, the surviving spouse of a deceased person who was issued a license plate or tag under this section shall be entitled to apply for or retain a license issued under this section and may continue annually to renew registration for one (1) motor vehicle license plate or tag under this section for as long as the spouse remains unmarried. At the time of application or renewal registration, a surviving spouse who desires to retain the distinctive plate or tag issued under this section shall file with the county tax collector a sworn statement that the spouse is unmarried.
  7. Any person evading or violating any of the provisions of this section, or attempting to secure benefits under this section to which he is not entitled, shall be guilty of a misdemeanor and, upon conviction, shall be fined not less than One Thousand Dollars ($1,000.00) or by imprisonment in the county jail for not less than six (6) months, or both.
  8. As used in this section, the term “prisoner of war” means any regularly appointed, enrolled, enlisted or inducted member of the military or naval forces of the United States who was held as a prisoner of war for any period of time by any government of any nation with which the United States has been at war; and it also means any regularly appointed, enrolled, enlisted or inducted member of the Armed Forces of the United States who was held as a prisoner of war for any period of time subsequent to June 25, 1950, by any hostile force with which the Armed Forces of the United States were actually engaged in armed conflict subsequent to such date and prior to August 21, 1954, or any person (military or civilian) assigned to duty on the U.S.S. Pueblo who was captured by the military forces of North Korea on January 23, 1968, and thereafter held prisoner by the government of North Korea for any period of time ending on or before December 23, 1968, except any person who, at any time, voluntarily, knowingly and without duress, gave aid to or collaborated with or in any manner served any such hostile force; and it also means any regularly appointed, enrolled, enlisted or inducted member of the Armed Forces of the United States who was held as a prisoner of war for any period of time during the Vietnam Conflict by any force hostile to the United States, except any such member who, at any time, voluntarily, knowingly and without duress, gave aid to or collaborated with, or in any manner served, such hostile force. The term “Vietnam Conflict” relates to the period beginning February 28, 1961, and ending on such date as shall thereafter be determined by presidential proclamation or concurrent resolution of the Congress.

HISTORY: Laws, 1979, ch. 349, § 1; Laws, 1992, ch. 501, § 9; Laws, 2004, ch. 559, § 19, eff from and after July 1, 2004.

Editor’s Notes —

Laws of 1992, ch. 501, § 11, effective from and after October 1, 1992, provides as follows:

“SECTION 11. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws or the motor vehicle ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the highway privilege tax laws and the motor vehicle ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Amendment Notes —

The 2004 amendment rewrote (7).

Cross References —

Exemption from ad valorem taxes, see §27-51-41.

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

§ 27-19-55. Special license tags or plates; sheriffs and deputies.

  1. The sheriff of each county in the State of Mississippi and the officially appointed deputy sheriffs of each county, upon application by the sheriff to the State Tax Commission shall be entitled to purchase a special license plate through such office. Only one (1) such tag shall be allowed to each individual sheriff and deputy sheriff in each tag period, and such tag shall be placed upon the vehicle used in the carrying out of official sheriff’s department duties.
  2. The State Tax Commission is authorized to implement the provisions of this section by its own administrative process, according to the provisions herein. The State Tax Commission shall furnish the special license tags and decals to the sheriff’s office as provided herein, and the cost of such tags and decals shall be the same as established by law for the vehicle licensed.

    When a car for which a tag has been issued is sold or traded by the sheriff’s department during the period for which the tag is issued, said tag shall be transferred, in addition to the decals on the tag, to the new or other car replacing the car for which the tag was originally issued.

  3. The tag and decals issued for the sheriffs of the various counties and the deputy sheriffs, shall conform to the provisions of Section 27-19-31, except as follows: The registration number shall be the two (2) digit county code, the initials “S.O.,” and in the space immediately to the right of “S.O.” there shall appear the number “1,” to and including the exact number of deputy sheriffs employed in that particular county. However, the first distinctive license reading “S.O. 1” shall be designated for the sheriff of each county.

HISTORY: Codes, 1942, §§ 9352-15.11, 9352-15.12, 9352-15.13, 9352-15.14; Laws, 1970, ch. 491, §§ 1-4; Laws, 1976, ch. 361, § 11; Laws, 1997, ch. 377, § 3; Laws, 2001, ch. 596, § 12, eff from and after July 1, 2001.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Cross References —

Provisions of §27-19-44 do not apply to distinctive or special license tags or plates issued under this section, see §27-19-44.

OPINIONS OF THE ATTORNEY GENERAL

A sheriff does not have the authority to declare a tag number “retired” for one of his patrol cars and, therefore, must number the tags sequentially. Holder, December 23, 1998, A.G. Op. #98-0794.

§ 27-19-56. Special license tags or plates; persons with disabilities; decals and windshield placards; renewal; enforcement of parking restrictions.

    1. Upon application by any legal resident of the State of Mississippi with a disability which limits or impairs the ability to walk, or by the owner of a motor vehicle who has a child, parent or spouse with a disability which limits or impairs the ability to walk and the child, parent or spouse is living with the applicant, the Department of Revenue shall prepare and issue through the county tax collectors a special license plate bearing the International Symbol of Access adopted by Rehabilitation International in 1969 at its Eleventh World Congress on Rehabilitation of the Disabled for not more than two (2) vehicles that are registered in the applicant’s name. The initial application shall be accompanied by the certification of a licensed physician that (i) the applicant or the applicant’s child, parent or spouse meets the definition of persons with disabilities which limit or impair the ability to walk; and (ii) that the physician has determined that the applicant or the applicant’s child, parent or spouse will have the disability for at least five (5) years. The Department of Revenue shall prepare and issue to the tax collectors of the various counties, decals for placement on the special license plates. The decals shall bear thereon the month in which the license plate was issued and the year in which the special license plate will expire. The special license plate issued under this section is valid for the period of time that the license tag attached upon a motor vehicle is issued pursuant to Section 27-19-31(1). A person to whom the special license plate is issued may retain the special license plate and may renew it by submitting to the county tax collector, on or before its expiration, the certification of a licensed physician that the physician has determined (i) that the applicant or the applicant’s child, parent or spouse meets the definition of a person with a disability which limits or impairs the ability to walk; and (ii) that the applicant or the applicant’s child, parent or spouse will have the disability for at least five (5) years. If an applicant fails to renew the special license plate before its date of expiration, then he or she shall surrender the special license plate to the county tax collector and the tax collector shall issue to such person a regular license plate to replace the special license plate.
    2. Upon application by any legal resident of the State of Mississippi who has a disabled American veteran plate or tag issued under Section 27-19-53 properly displayed on his vehicle and a disability which limits or impairs the ability to walk, the Department of Revenue shall prepare and issue through the county tax collectors a special decal bearing the International Symbol of Access adopted by Rehabilitation International in 1969 at its Eleventh World Congress on Rehabilitation of the Disabled for not more than two (2) vehicles that are registered in the applicant’s name and properly display the plate or tag issued under Section 27-19-53. The decal shall be affixed to the plate or tag issued under Section 27-19-53. The initial application shall be accompanied by the certification of a licensed physician that (i) the applicant meets the definition of persons with disabilities which limit or impair the ability to walk; and (ii) that the physician has determined that the applicant will have the disability for at least five (5) years. The Department of Revenue shall prepare and issue to the tax collectors of the various counties, decals for placement on the plate or tag issued under Section 27-19-53. The decals shall bear thereon the month in which the license plate or tag was issued and the year in which the plate or tag will expire. The special decal is valid for the period of time that the license tag attached upon a motor vehicle is issued pursuant to Section 27-19-53. A person to whom the special decal is issued may retain the decal and may renew it by submitting to the county tax collector, on or before its expiration, the certification of a licensed physician that the physician has determined (i) that the applicant meets the definition of a person with a disability which limits or impairs the ability to walk; and (ii) that the applicant will have the disability for at least five (5) years. If an applicant fails to renew the special license plate decal before its date of expiration, then he shall surrender the decal to the county tax collector.
      1. The terms “vehicle” and “motor vehicle,” as used in this section, include motorcycles.
      2. The term “persons with disabilities which limit or impair the ability to walk” when used in this section means those persons who, as determined by a licensed physician:

      1. Cannot walk two hundred (200) feet without stopping to rest; or

      2. Cannot walk without the use of, or assistance from, a brace, cane, crutch, another person, prosthetic device, wheelchair, or other assistive device; or

      3. Are restricted by lung disease to such an extent that the person’s forced (respiratory) expiratory volume for one (1) second, when measured by spirometry, is less than one (1) liter, or the arterial oxygen tension is less than sixty (60) mm/hg on room air at rest; or

      4. Use portable oxygen; or

      5. Have a cardiac condition to the extent that the person’s functional limitations are classified in severity as Class III or Class IV according to standards set by the American Heart Association; or

      6. Are severely limited in their ability to walk due to an arthritic, neurological or orthopedic condition.

    3. An applicant for a special license plate or decal bearing the International Symbol of Access shall not be required to pay any fee or charge for the issuance of such license plate or decal separate from or in addition to the road and bridge privilege taxes, ad valorem taxes and registration fees otherwise required by law to be paid for the issuance of a regular license plate for such vehicle.
  1. The Department of Revenue shall prepare removable windshield placards and such placards shall be issued and periodically renewed upon the applications of persons with disabilities which limit or impair the ability to walk, or upon the applications of owners of motor vehicles who have a child, parent or spouse with a disability which limits or impairs the ability to walk and the child, parent or spouse is living with the owner of the motor vehicle. The placards shall be issued, free of charge, to applicants through the offices of the tax collectors of the counties. The initial application shall be accompanied by the certification of a licensed physician that the applicant or the applicant’s child, parent or spouse meets the definition of persons with disabilities which limit or impair the ability to walk. These placards shall be valid for the period of time that the license tag attached upon a motor vehicle is issued pursuant to Section 27-19-31(1) and may be renewed in the same manner as provided for the renewal of the special license plates or decals under subsection (1) of this section. The removable windshield placard must be displayed on the left side of the vehicle dashboard or by hanging it on the rearview mirror of the vehicle. The Department of Revenue shall prescribe the placement for motorcycles.
  2. The Department of Revenue shall provide for the issuance of a temporary removable windshield placard, upon the application of a person with a disability which limits or impairs the ability to walk, or upon the application of the owner of a motor vehicle who has a child, parent or spouse with a disability which limits or impairs the ability to walk and the child, parent or spouse is living with the owner of the motor vehicle. Temporary removable windshield placards authorized by this subsection shall be prepared by the Department of Revenue and shall be issued, free of charge, to applicants through the offices of the tax collectors of the counties. Application for a temporary removable windshield placard must be accompanied by the certification of a licensed physician that the applicant or the applicant’s child, parent or spouse meets the definition of persons with disabilities which limit or impair the ability to walk. The certification shall also include the period of time that the physician determines the applicant or the applicant’s child, parent or spouse will have the disability, not to exceed six (6) months. The temporary removable windshield placard must be displayed on the left side of the vehicle dashboard or by hanging it on the rearview mirror of the vehicle. The temporary removable windshield placard shall be valid for a period of time for which the physician has determined that the applicant will have the disability, not to exceed six (6) months from the date of issuance. The Department of Revenue shall prescribe the placement for motorcycles.
  3. The removable windshield placard and the temporary removable windshield placard shall be two-sided and shall include:
    1. The International Symbol of Access, which is at least three (3) inches in height, centered on the placard (the color of the removable windshield placard shall be white on a blue shield; and the temporary removable windshield placard shall be white on a red shield);
    2. An identification number and, on the reverse side, the name of the individual to whom the placard is issued;
    3. A date of expiration; and
    4. The seal of the State of Mississippi.
    1. It shall be unlawful to park a motor vehicle in an area set aside for persons who are disabled if the motor vehicle does not (i) have displayed the removable windshield placard authorized in this section with the date of expiration visible, (ii) have the special license plate issued under this section properly displayed upon the motor vehicle, (iii) have the disabled American veteran tag or plate issued under Section 27-19-53 properly displayed upon the motor vehicle, (iv) have the disabled Purple Heart Medal recipient tag or plate issued under Section 27-19-56.5 properly displayed upon the motor vehicle, or (v) have the disabled Bronze Star recipient tag or plate issued under Section 27-19-56.62 properly displayed upon the motor vehicle. Any person who unlawfully parks a motor vehicle in such areas, or who blocks such spaces or access thereto, shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than Two Hundred Dollars ($200.00) for each such violation. For the third and subsequent offenses under this section, the offender’s driver’s license shall be suspended for ninety (90) days by the Commissioner of Public Safety in accordance with Section 63-1-53 in addition to any fine imposed. The court shall not suspend or reduce any fine required to be imposed under this subsection.
    2. A person who is charged with a violation of this section by parking a motor vehicle in an area set aside for persons who are disabled and failing properly to display (i) a removable windshield placard on the dash of the vehicle or by hanging it on the rearview mirror of the vehicle, (ii) a special license plate issued under this section upon the vehicle, (iii) a disabled American veteran tag or plate issued under Section 27-19-53, (iv) have the disabled Purple Heart Medal recipient tag or plate issued under Section 27-19-56.5 properly displayed upon the motor vehicle, or (v) have the disabled Bronze Star recipient tag or plate issued under Section 27-19-56.62 properly displayed upon the motor vehicle, shall not be convicted and shall have the charge dismissed upon presentation to the court of proof by means of sworn oral testimony or sworn affidavit that at the time of the charged violation such person or a passenger in the vehicle possessed a valid removable windshield placard issued under this section.
  4. Any person who, for the purpose of obtaining a special license plate or windshield placard under this section, files with the county tax collector a physician’s certification, knowing the certification to be false or to have been fraudulently obtained, shall be guilty of a misdemeanor and, upon conviction, shall be fined not more than Two Hundred Dollars ($200.00).
  5. All law enforcement officers are authorized to enforce this section on public and private property. Provision of spaces restricted to handicapped parking and proper marking of such spaces shall be considered as intent and permission to enforce such designated parking on private property. Any owner of private property may tow away a vehicle that is parked on the owner’s private property in violation of the disabled parking restrictions set forth in this section at the vehicle owner’s expense. In addition, the vehicle owner may be subject to any fines or other penalties provided in this section. Only areas marked in accordance with the Americans with Disabilities Act Accessibility Guidelines or equivalent standards shall be enforced. Spaces shall bear the International Symbol of Access.
  6. Motor vehicles displaying a special license plate, license plate decal, placard or parking certificate or permit bearing the International Symbol of Access issued to a person with a disability by any other state or district subject to the laws of the United States shall be allowed the special parking privileges under this section provided the license plate, decal, placard, permit or certificate bears the International Symbol of Access and is displayed in a prominent place on the vehicle.
  7. Parking in any area set aside for persons who are disabled is limited to vehicles which, immediately before or after the utilization of such an area, are used to transport a person with a disability which limits or impairs the ability to walk. The identification required to park in such an area, except as provided in subsection (8) of this section, is as follows:
    1. For a vehicle used to transport a person with a permanent disability, that person’s permanent windshield placard must be displayed or the vehicle must have a special license tag issued under this section or Section 27-19-53 properly displayed.
    2. For a vehicle being used by a person who has a temporary disability which limits or impairs the ability to walk, or which is being used to transport such a person, a temporary windshield placard must be displayed.

      Any person who parks in an area set aside for persons who are disabled in violation of this subsection shall be punished as provided for in subsection (5) of this section.

  8. Upon application by a nursing home, retirement home or other institution that transports disabled persons, the Department of Revenue may issue the special license plate authorized pursuant to this section for not more than one (1) vehicle that is registered in the applicant’s name that is used to transport disabled residents of the institution. Such institution shall comply with all other laws regarding the registration of such vehicle.

HISTORY: Laws, 1979, ch. 352; Laws, 1983, ch. 379; Laws, 1987, ch. 493; Laws, 1988, ch. 410; Laws, 1989, ch. 372, § 1; Laws, 1992, ch. 316, § 1; Laws, 1993, ch. 586, § 1; Laws, 1995, ch. 344, § 2; Laws, 1996, ch. 449, § 1; Laws, 1998, ch. 517, § 1; Laws, 2001, ch. 570, § 1; Laws, 2001, ch. 596, § 13; Laws, 2002, ch. 335, § 1; Laws, 2003, ch. 561, § 1; Laws, 2004, ch. 307, § 1; Laws, 2007, ch. 522, § 6; Laws, 2008, ch. 515, § 31; Laws, 2015, ch. 481, § 31, eff from and after July 1, 2015; Laws, 2018, ch. 432, § 26, eff from and after July 1, 2018.

Joint Legislative Committee Note —

Section 1 of ch. 570, Laws of 2001, effective from and after July 1, 2001 (approved April 7, 2001), amended this section. Section 13 of ch. 596, Laws of 2001, effective from and after July 1, 2001 (approved April 12, 2001), also amended this section. As set out above, this section reflects the language of both amendments pursuant to Section 1-1-109, which gives the Joint Legislative Committee on Compilation, Revision, and Publication authority to integrate amendments so that all versions of the same code section enacted within the same legislative session may become effective. The Joint Committee on Compilation, Revision, and Publication ratified the integration of these amendments as consistent with the legislative intent at the April 26, 2001, meeting of the Committee.

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected a typographical error in the second paragraph of subsection (1). The word “includes” was changed to “include.” The Joint Committee ratified the correction at its July 13, 2009, meeting.

Pursuant to 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected a typographical error in this section, as amended by Laws of 2015, ch. 481. The phrase “. . . properly displayed upon the motor vehicle upon the vehicle. . . ” was changed to “. . . properly displayed upon the motor vehicle. . . ” The Joint Committee ratified the correction at its August 5, 2016, meeting.

Amendment Notes —

The 2004 amendment inserted “with the date of expiration visible” preceding “(ii) have the special license plate” in (5)(a).

The 2007 amendment substituted “not more than two (2) vehicles that are registered” for “not more than one (1) vehicle that is registered” in the first sentence of (1).

The 2008 amendment inserted “or by the owner . . . is living with the applicant” in (1); added “or upon the applications of the owners . . . motor vehicle” at the end of the first sentence of (2); added “or upon the application of the owner . . . motor vehicle” at the end of the first sentence of (3); and inserted “or the applicant’s child, parent or spouse” everywhere it appears in (1) through (3).

The 2015 amendment substituted “Department of Revenue” for “State Tax Commission” everywhere it appears; in (1)(a), substituted the “(i)” and “(ii)” designators for “(a)” and “(b)” in the second and sixth sentences, and inserted “or she” following “then he” in the last sentence; added (1)(b); designated the formerly undesignated second, third and last paragraphs of (1) as “(c)(i) and (ii)” and “(d),” respectively, and in (c)(ii), redesignated former (a) through (f) as 1 through 6; in (5), added “or (iv) have the disabled Purple Heart Medal recipient tag or plate issued under Section 27-19-56.5 properly displayed upon the motor vehicle” in (a) and (b); and made minor stylistic changes.

The 2018 amendment, in (5), added (a)(v) and (b)(v) and made related changes.

Cross References —

Prohibition against suspending or revoking a person’s driver’s license for violating laws and ordinances in regard to parking of vehicles, except as provided in this section, see §21-23-19.

Decals, generally, see §27-19-31.

Provisions of §27-19-44 do not apply to distinctive or special license tags or plates issued under this section, see §27-19-44.

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

OPINIONS OF THE ATTORNEY GENERAL

Municipal law enforcement officers may cite an individual who improperly parks in a handicapped marked parking space when the handicapped designated vehicle is not being utilized for the benefit of a handicapped or disabled person. Clark, Jan. 31, 2003, A.G. Op. #03-0030.

§ 27-19-56.1. Special license tags or plates; fire fighters.

  1. Any owner of a motor vehicle who is a firefighter, including a career firefighter, a volunteer firefighter or an industrial firefighter, employed by or in the service of any municipality, county, fire district, state agency or industry in the state who is a resident of this state, or who is a retired firefighter who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for each motor vehicle registered in his name identifying such person as a firefighter or retired firefighter. The distinctive license tags so issued shall be of such color and design as may be agreed upon by the Executive Committee of the Mississippi Fire Fighters Association and the Department of Revenue, shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag and may, in the discretion of the Department of Revenue, display the county name.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. Applicants for such distinctive license tags (a) shall present to the issuing official proof of their employment or service as a firefighter by presentation of the applicant’s official firefighter identification card or a signed and notarized affidavit from the governing authority or chief executive officer of the municipality, county, fire district, agency or industry by or for whom the applicant is employed or serves as a firefighter; or (b) shall present proof that they are a retired firefighter by presentation of a signed and notarized affidavit from the governing authority or chief executive officer of the municipality, county, fire district, agency or industry from whom the firefighter retired. The application and the additional fee imposed under subsection (3) of this section, less three percent (3%) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 1992, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Fifty Dollars ($50.00) for each distinctive license tag applied for under this section which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, or if the owner resigns from or otherwise vacates his employment or service as a firefighter, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of distinctive license tags. The State Treasurer shall distribute an amount equal to Seven Dollars ($7.00) of the additional fees collected for each such distinctive license tag issued under this section to the State General Fund, and the remainder of such additional fees collected shall be distributed by the State Treasurer to the Mississippi Fire Fighters Association.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37, Mississippi Code of 1972. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
  7. In lieu of the distinctive license tag authorized under subsections (1) through (6) of this section, any person who presents proof of his employment or service as a firefighter in the manner provided in subsection (2) of this section, may be issued a distinctive license tag decal for each motor vehicle registered in his name identifying such person as a firefighter. The distinctive license tag decal shall be of such size, color and design as may be agreed upon by the Executive Committee of the Mississippi Fire Fighters Association and the Department of Revenue; however, the Department of Revenue shall have final approval of the size, color and design. The distinctive license tag decals shall be prepared and sold at Two Dollars ($2.00) each through the Mississippi Fire Fighters Training Academy.

HISTORY: Laws, 1992, ch. 501, § 2; Laws, 1995, ch. 477, § 1; Laws, 1997, ch. 377, § 6; Laws, 2001, ch. 596, § 14; Laws, 2013, ch. 560, § 40, eff from and after July 1, 2013.

Editor’s Notes —

Laws of 1992, ch. 501, § 11, effective from and after October 1, 1992, provides as follows:

“SECTION 11. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws or the motor vehicle ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the highway privilege tax laws and the motor vehicle ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The 2013 amendment substituted “Department of Revenue” for “State Tax Commission” and “department” for “commission” throughout; substituted “time to run concurrently with” for “time to fun concurrent with” in the second sentence of (3); and substituted “to the Mississippi Fire Fighters Association” for “to the credit of the special fund created in Section 7-9-70” at the end of (4).

Cross References —

Provisions of §27-19-44 do not apply to distinctive or special license tags or plates issued under this section, see §27-19-44.

RESEARCH REFERENCES

Am. Jur.

7A Am. Jur. 2d, Automobiles and Highway Traffic §§ 58, 59, 71.

39 Am. Jur. 2d, Highways, Streets, and Bridges §§ 12, 13, 74, 82-87, 117, 236, 237, 243, 244, 682.

CJS.

39A C.J.S., Highways § 155 et seq.

§ 27-19-56.2. Special license tags or plates; law enforcement officers.

  1. Any owner of a motor vehicle who is a duly sworn law enforcement officer employed by or in the service of the state, a county, a municipality or other political subdivision of the state, or who is a retired law enforcement officer who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for each motor vehicle registered in his name identifying such person as a law enforcement officer or retired law enforcement officer. The distinctive license tags so issued shall be of such color and design as may be agreed upon by the Executive Committee of the Mississippi Law Enforcement Officer’s Association, the Legislative Committee of the Mississippi Sheriff’s Association, the Executive Board of the Police Chiefs Association and the State Tax Commission. The State Tax Commission shall have final approval of the color and design. Each such distinctive license tag shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag and may, in the discretion of the State Tax Commission, display the county name.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the State Tax Commission. Applicants for such distinctive license tags (a) shall present to the issuing official proof of their employment or service as a law enforcement officer by presentation of the applicant’s official law enforcement officer’s identification card or a signed and notarized affidavit from the governing authority or chief executive officer of the agency, county, municipality or political subdivision by or for whom the applicant is employed or serves as a law enforcement officer, or (b) shall present proof that they are a retired law enforcement officer by presentation of a signed and notarized affidavit from the governing authority or chief executive officer of the agency, county, municipality or political subdivision from whom the law enforcement officer retired. The application and the additional fee imposed under subsection (3) of this section, less three percent (3%) thereof to be retained by the tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 1992, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Fifty Dollars ($50.00) for each distinctive license tag applied for under this section which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrent with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, or if the owner retires or resigns from or otherwise vacates his employment or service as a law enforcement officer, he must surrender it to the local county tax collector.
  4. The State Tax Commission shall deposit all fees into the State Treasury on the day collected. At the end of each month, the State Tax Commission shall certify to the State Treasurer the total fees collected under this section from the issuance of distinctive license tags. The State Treasurer shall distribute an amount equal to Seven Dollars ($7.00) of the additional fees collected for each such distinctive license tag issued under this section to the State General Fund, and the remainder of such additional fees collected shall be distributed by the State Treasurer to the credit of the special fund created in Section 7-9-70.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37, Mississippi Code of 1972. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 1992, ch. 501, § 3; Laws, 1997, ch. 377, § 7; Laws, 2000, ch. 536, § 19, eff from and after July 1, 2000.

Editor’s Notes —

Laws of 1992, ch. 501, § 11, effective from and after October 1, 1992, provides as follows:

“SECTION 11. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws or the motor vehicle ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the highway privilege tax laws and the motor vehicle ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Cross References —

Mississippi Fire Fighters Memorial Burn Center Fund, see §7-9-70.

§ 27-19-56.3. Special license tags or plates; state representatives.

    1. Any owner of a motor vehicle who is an elected member of the Mississippi House of Representatives or Mississippi Senate, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for each motor vehicle registered in his name. Each distinctive license tag issued under this section shall have displayed thereon the Great Seal of the State of Mississippi and the word “HOUSE” or “SENATE,” as appropriate, and, in addition thereto, such numbers or letters, or both, as may be necessary to distinguish each license tag. The State Tax Commission shall determine the color and design of each distinctive license tag issued under this section and whether or not a county name shall be required to be displayed on the tag.
    2. Any owner of a motor vehicle who served at least two (2) complete four (4) year terms as an elected member of the Mississippi House of Representatives or Mississippi Senate, and who is receiving retirement compensation under the Public Employees Retirement System created under Section 25-11-101, and/or the Supplemental Legislative Retirement Plan created under Section 25-11-301, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for each motor vehicle registered in his name. Each distinctive license tag issued under this section shall have displayed thereon the Great Seal of the State of Mississippi and the word “RETIRED HOUSE” or “RETIRED SENATE,” as appropriate, and, in addition thereto, such numbers or letters, or both, as may be necessary to distinguish each license tag. The State Tax Commission shall determine the color and design of each distinctive license tag issued under this section and whether or not a county name shall be required to be displayed on the tag.
  1. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the State Tax Commission. The application and the additional fee imposed under subsection (3) of this section, less three percent (3%) thereof to be retained by the tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  2. Any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Fifty Dollars ($50.00) for each distinctive license tag applied for under this section which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrent with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, or if the owner retires or resigns from or otherwise vacates his membership in the Legislature, he must surrender the tag to the local county tax collector.
  3. The State Tax Commission shall deposit all fees collected under this section into the State Treasury on the day collected. At the end of each month, the State Tax Commission shall certify to the State Treasurer the total fees collected under this section from the issuance of distinctive license tags. The State Treasurer shall distribute an amount equal to Seven Dollars ($7.00) of the additional fees collected for each such distinctive license tag issued under this section to the State General Fund, and the remainder of such additional fees collected shall be distributed by the State Treasurer to the credit of the special fund created in Section 7-9-70.
  4. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  5. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 1992, ch. 501, § 4; Laws, 1997, ch. 377, § 8; Laws, 1997, ch. 552, § 7; Laws, 2005, ch. 532, § 17, eff from and after July 1, 2005.

Joint Legislative Committee Note —

Section 8 of ch. 377, Laws of 1997, effective July 1, 1997, amended this section. Section 7 of ch. 552, Laws of 1997, effective July 1, 1997, also amended this section. As set out above, this section reflects the language of both amendments pursuant to Section 1-1-109 which gives the Joint Legislative Committee on Compilation, Revision, and Publication authority to integrate amendments so that all versions of the same code section enacted within the same legislative session may become effective. The Joint Committee on Compilation, Revision, and Publication ratified the integration of these amendments as consistent with the legislative intent at the May 8, 1997, meeting of the Committee.

Editor’s Notes —

Laws of 1992, ch. 501, § 11, effective from and after October 1, 1992, provides as follows:

“SECTION 11. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws or the motor vehicle ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the highway privilege tax laws and the motor vehicle ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Amendment Notes —

The 2005 amendment added (1)(b); and deleted “Beginning with any registration year commencing on or after July 1, 1992, any member of the Legislature” at the beginning of (3).

Cross References —

Mississippi Fire Fighters Memorial Burn Center Fund, see §7-9-70.

§ 27-19-56.4. Special license tags or plates; display of public university emblem.

  1. Owners of motor vehicles upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount of Fifty Dollars ($50.00), shall be issued a special license tag which displays the emblem of the public university of his choice located in this state.
  2. Each university shall design the emblem which shall be displayed on the special license tag. The emblem shall be affixed during the production of the license tag.
  3. Application for the special license tags shall be made to the county tax collector on forms prescribed by the State Tax Commission. The application and the additional fee, less five percent (5%) thereof to be retained by the tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  4. The special license tag shall be issued for a one-year period. The additional annual fee shall be due and payable at the time of renewal registration.
  5. The State Tax Commission shall deposit all fees into the State Treasury on the day received. At the end of each month, the State Tax Commission shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Thirty-two Dollars and Fifty Cents ($32.50) of each additional fee collected on special license tags shall be deposited in a special fund hereby created in the State Treasury to the credit of the public university named on the special license tag. The funds shall be available for expenditure at the discretion of the public university.
    2. One Dollar ($1.00) of each additional fee collected on special license tags shall be deposited into the Mississippi Fire Fighters Memorial Burn Center Fund created pursuant to Section 7-9-70.
    3. The remainder of each such additional fee shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

HISTORY: Laws, 1992, ch. 501, § 5; Laws, 1997, ch. 377, § 9, eff from and after July 1, 1997.

Editor’s Notes —

Laws of 1992, ch. 492, § 2, and Laws of 1992, ch. 501, § 5, both authorize the issuance of distinctive university license tags. The Attorney General, in consultation with the legislative counsel, has determined to codify Laws of 1992, ch. 501, § 5, as code section 27-19-56.4, and omit Laws of 1992, ch. 492, § 2.

Laws of 1992, ch. 501, § 11, effective from and after October 1, 1992, provides as follows:

“SECTION 11. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws or the motor vehicle ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the highway privilege tax laws and the motor vehicle ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Cross References —

Mississippi Fire Fighters Memorial Burn Center Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.5. Special license tags or plates; Pearl Harbor survivors and Purple Heart recipients.

    1. In recognition of the patriotic service rendered by Mississippians who survived the attack on Pearl Harbor and by Mississippians who are recipients of the Purple Heart Medal, any such person is privileged to obtain two (2) distinctive motor vehicle license plates or tags identifying such person as a Pearl Harbor survivor or not more than two (2) distinctive motor vehicle license plates or tags and one (1) distinctive motorcycle license plate or tag identifying such person as a Purple Heart Medal recipient.
    2. A person who is privileged to obtain a distinctive motor vehicle license plate or tag identifying such person as a Purple Heart Medal recipient and who is eligible to obtain a special license plate under Section 27-19-56, is privileged to obtain one (1) distinctive motor vehicle license plate or tag bearing the International Symbol of Access adopted by Rehabilitation International in 1969 at its Eleventh World Congress on Rehabilitation of the disabled and identifying such person as a Purple Heart Medal recipient.
    3. Except as otherwise provided in paragraph (b) of this subsection, the distinctive plates or tags shall be of a color and design designated by the Department of Revenue.
    1. The distinctive license plates shall be prepared by the Department of Revenue and shall be issued through the tax collectors of the counties in the same manner as are other motor vehicle license plates or tags.
    2. A tag fee of Fifteen Dollars ($15.00), in addition to all other taxes and fees, shall be collected by the tax collector for the Pearl Harbor distinctive tag.
    3. The first distinctive tag issued to Purple Heart Medal recipients under the provisions of this section shall be exempt from ad valorem taxes, privilege taxes and all other taxes and fees. There shall be no exemption from ad valorem taxes, privilege taxes or other taxes and fees for the issuance of an additional distinctive tag to Purple Heart Medal recipients. However, the surviving spouse of a deceased person who was issued a Purple Heart Medal distinctive license plate or tag under this section shall be entitled to apply for or retain one (1) such license tag and may continue annually to renew registration for such distinctive license plate or tag for as long as the spouse remains unmarried. At the time of application or renewal registration, a surviving spouse who desires to retain such distinctive plate or tag shall file with the county tax collector a sworn statement that the spouse is unmarried, and any such vehicle when so registered shall be exempt from ad valorem taxes, privilege taxes and all other taxes and fees.
    4. The tax collector shall monthly forward the additional fee of Fifteen Dollars ($15.00) charged for issuance of a Pearl Harbor distinctive tag to the Department of Revenue which shall deposit such fee to the credit of the State General Fund.
    5. An applicant for a distinctive tag under this section shall present to the issuing official either:
      1. Written proof that the applicant is an honorably discharged former member of one (1) of the Armed Forces of the United States and, while serving in the Armed Forces of the United States, was present during the attack on the Island of Oahu, Territory of Hawaii, on December 7, 1941, between the hours of 7:55 a.m. and 9:45 a.m., Hawaii time; or
      2. Written proof that the applicant is a Purple Heart Medal recipient; however, if the person is applying for a distinctive tag pursuant to subsection (1)(b) of this section, the applicant shall also meet the requirements of Section 27-19-56.
    6. The distinctive license plates or tags so issued shall be used only upon a personally or jointly owned private passenger vehicle (to include station wagons, recreational motor vehicles and pickup trucks) or motorcycle registered in the name, or jointly in the name, of the person making application therefor, and when issued to such person shall be used upon the vehicle for which issued in lieu of the standard license plate or license tag normally issued for such vehicle.
  1. The distinctive license plates shall not be transferable between motor vehicle owners; and in the event the owner of a vehicle bearing a distinctive plate shall sell, trade, exchange or otherwise dispose of the vehicle, such plate shall be retained by such owner and returned to the tax collector.
  2. A vehicle that displays a distinctive license plate issued under this section may park free of charge in any state parking space or state parking facility when the person to whom the license plate was issued is operating or occupying the vehicle.
  3. Any person evading or violating any of the provisions of this section, or attempting to secure benefits under this section to which he or she is not entitled, shall be guilty of a misdemeanor and, upon conviction, shall be fined not less than One Thousand Dollars ($1,000.00) or imprisoned in the county jail for not less than six (6) months, or both.

HISTORY: Laws, 1992, ch. 501, § 6; Laws, 1999, ch. 476, § 3; Laws, 2000, ch. 536, § 21; Laws, 2001, ch. 596, § 15; Laws, 2003, ch. 529, § 33; Laws, 2004, ch. 559, § 20; Laws, 2007, ch. 522, § 7; Laws, 2011, ch. 523, § 44; Laws, 2015, ch. 481, § 30, eff from and after July 1, 2015.

Editor’s Notes —

Laws of 1992, ch. 501, § 11, effective from and after October 1, 1992, provides as follows:

“SECTION 11. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws or the motor vehicle ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the highway privilege tax laws and the motor vehicle ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 1999, ch. 476, § 5, effective March 29, 1999, provides:

“SECTION 5. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws or the Motor Vehicle Ad Valorem Tax Law of 1958 before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the highway privilege tax laws or the Motor Vehicle Ad Valorem Tax Law of 1958 are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Amendment Notes —

The 2004 amendment designated the previously undesignated paragraphs as (1), (2), and (3); and added (4) and (5).

The 2007 amendment substituted “to obtain two (2) distinctive motor vehicle license plates or tags identifying” for “to obtain one (1) distinctive motor vehicle license plate or tag identifying” in (1).

The 2011 amendment inserted “and one (1) distinctive motorcycle license plate or tag” near the end of the first sentence in (1); in (2), inserted “an additional” preceding “distinctive tag” near the end of the fourth sentence, deleted “motor vehicle” following “registration for such distinctive” in the fifth sentence, and inserted “or motorcycle” preceding “registered in the name” in the last sentence; and substituted “Department of Revenue” for “State Tax Commission” throughout.

The 2015 amendment divided former (1) into paragraphs (1)(a) and (c) by adding “Except as otherwise provided in paragraph (b) of this subsection” at the beginning of what was the last sentence of (1); added (1)(b); in (2), designated the former first sentence (a), second sentence (b), third through sixth sentences (c), seventh sentence (d), eighth sentence (e), (e)(i) and (e)(ii), and ninth sentence (f); in (2)(e)(ii), added “however, if the person. . . requirements of Section 27-19-56” to the end; and made minor stylistic changes.

Cross References —

Imposition of standard assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

§ 27-19-56.6. Special license tags or plates; street rods.

  1. The owner of any street rod may apply to the tax collector in the county of his legal residence on an application prescribed therefor by the State Tax Commission, for a special street rod license plate to be displayed on his street rod.

    Upon receipt of an application for a street rod license plate, and upon payment of the fee as prescribed in this section, the tax collector shall issue to the applicant such special plate on a permanent basis, and it shall bear no date but shall bear the inscription “Street Rod-Mississippi” and shall be valid without renewal as long as the automobile is in existence. This special plate shall be issued for the applicant’s use only, and in the event of a transfer of title, the owner shall surrender the special plate to the tax collector.

    Such special plates shall be issued in lieu of, and shall have the same legal significance as, ordinary registration plates.

    In lieu of the annual license tax and registration fees, a special license tax fee shall be levied on the operation of street rods. The fee for a license shall be Fifty Dollars ($50.00), and it shall be issued on a permanent basis without renewal. The fee, less five percent (5%) thereof to be retained by the county tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund. The portion of the fee remitted to the Tax Commission shall be deposited into the State Treasury on the day it is received and shall be deposited by the State Treasurer into the State General Fund.

  2. For the purpose of this section, “street rod” shall mean any modified antique automobile or truck produced by an American manufacturer in 1948 or earlier which has undergone some type of modernizing, including modernization of the engine, transmission, drivetrain, interior refinements and any other modifications the builder desires, which vehicle is to be driven under its own power and is to be used as a safe, nonracing vehicle for family enjoyment.

HISTORY: Laws, 1992, ch. 501, § 7; Laws, 1994, ch. 535, § 3; Laws, 1997, ch. 377, § 10, eff from and after July 1, 1997.

Editor’s Notes —

Laws of 1992, ch. 501, § 11, effective from and after October 1, 1992, provides as follows:

“SECTION 11. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws or the motor vehicle ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the highway privilege tax laws and the motor vehicle ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 1994, ch. 535, § 4, effective from and after July 1, 1994, provides as follows:

“SECTION 4. Nothing in this chapter shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws or the motor vehicle ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this chapter becomes effective or are begun thereafter; and the provisions of the highway privilege tax laws and the motor vehicle ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this chapter becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Cross References —

Exemption of street rods from ad valorem taxes, see §27-51-41.

§ 27-19-56.7. Special license tags or plates; display of public junior college or community college emblem.

  1. Beginning with any registration year commencing on or after July 1, 2008, owners of motor vehicles upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount of Fifty Dollars ($50.00), shall be issued a special license tag which displays the emblem of the public junior college or community college of his choice located in this state.
  2. Each junior college and community college shall design the emblem which shall be displayed on the special license tag. The emblem shall be affixed during the production of the license tag.
  3. Application for the special license tags shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee, less five percent (5%) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  4. The special license tag shall be issued for a one-year period. The additional annual fee shall be due and payable at the time of renewal registration.
  5. The Department of Revenue shall deposit all fees into the State Treasury on the day received. At the end of each month, the Department of Revenue shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Thirty-two Dollars and Fifty Cents ($32.50) of each additional fee collected on special license tags shall be deposited in a special fund hereby created in the State Treasury to the credit of the public junior college or community college named on the special license tag. The funds shall be available for expenditure at the discretion of the public junior college or community college.
    2. One Dollar ($1.00) of each additional fee collected on special license tags shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. The remainder of each such additional fee shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
  6. In order for a license tag for a community or junior college to be prepared and issued by the Department of Revenue, the provisions of Section 27-19-44(2) shall be satisfied prior to July 1, 2020.

HISTORY: Laws, 1994, ch. 631, § 2; Laws, 1997, ch. 377, § 11; Laws, 2004, ch. 559, § 21; Laws, 2008, ch. 515, § 27; Laws, 2014, ch. 483, § 30; Laws, 2017, ch. 432, § 23, eff from and after July 1, 2017.

Amendment Notes —

The 2004 amendment added “Beginning with any registration year commencing on or after July 1, 2004” at the beginning of (1); and added (6).

The 2008 amendment substituted “July 1, 2008” for “July 1, 2004” in (1); substituted “Mississippi Burn Care Center Fund” for “Mississippi Fire Fighter’s Memorial Burn Center Fund” in (5)(b); and substituted “July 1, 2011” for “July 1, 2007” at the end of (6).

The 2014 amendment substituted “Department of Revenue” for “State Tax Commission” throughout; in (3), substituted “department” for “commission” at the end of the second sentence; and in (6), substituted “2017” for “2011” at the end of the sentence.

The 2017 amendment substituted “July 1, 2020” for “July 1, 2017” at the end of (6).

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.8. Special license tags or plates; display of private college or university emblems.

  1. Owners of motor vehicles upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount of Fifty Dollars ($50.00), shall be issued a special license tag which displays the emblem of the private college or university of his choice located in this state.
  2. Each private college or university shall design the emblem which shall be displayed on the special license tag. The emblem shall be affixed during the production of the license tag.
  3. Application for the special license tags shall be made to the county tax collector on forms prescribed by the State Tax Commission. The application and the additional fee, less five percent (5%) thereof to be retained by the tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  4. The special license tag shall be issued for a one-year period. The additional annual fee shall be due and payable at the time of renewal registration.
  5. The State Tax Commission shall deposit all fees into the State Treasury on the day received. At the end of each month, the State Tax Commission shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Thirty-two Dollars and Fifty Cents ($32.50) of each additional fee collected on special license tags shall be deposited in a special fund hereby created in the State Treasury to the credit of the private college or university named on the special license tag. The funds shall be available for expenditure at the discretion of the private college or university.
    2. One Dollar ($1.00) of each additional fee collected on special license tags issued under this section shall be deposited into the Mississippi Fire Fighters Memorial Burn Center Fund created under Section 7-9-70.
    3. The remainder of each such additional fee shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

HISTORY: Laws, 1995, ch. 557, § 2; Laws, 1997, ch. 377, § 12, eff from and after July 1, 1997.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Cross References —

Mississippi Fire Fighters Memorial Burn Center Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation §§ 109, 110.

CJS.

84 C.J.S., Taxation §§ 44-49.

§ 27-19-56.9. Special license tags or plates; deaf persons.

Upon application by any legal resident of the State of Mississippi who is deaf, the State Tax Commission shall prepare and issue through the county tax collectors a special license plate for not more than one (1) vehicle that is registered in the applicant’s name. The initial application shall be accompanied by the certification of a licensed physician that the applicant meets the definition of deaf persons set forth in this section. An applicant for a special license plate shall not be required to pay any fee or charge for the issuance of such license plate separate from or in addition to the road and bridge privilege taxes, ad valorem taxes and registration fees otherwise required by law to be paid for the issuance of a regular license plate for such vehicle. The design of the special license plate shall be executed in a manner which will alert others that the vehicle is registered in the name of a person who is deaf.

For the purpose of this section, the term “vehicle” includes motorcycles, and the term “deaf” means any person whose hearing is totally impaired or whose hearing is so seriously impaired as to prohibit the person from understanding oral communication when spoken to in a normal conversational tone.

HISTORY: Laws, 1997, ch. 552, § 3; Laws, 2001, ch. 596, § 16, eff from and after July 1, 2001.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

§ 27-19-56.10. Special license tags or plates; display of Department of Wildlife, Fisheries and Parks emblem.

  1. Owners of motor vehicles upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount of Thirty Dollars ($30.00), shall be issued a special license tag which displays an emblem designed by the Department of Wildlife, Fisheries and Parks.
  2. The Department of Wildlife, Fisheries and Parks shall design emblems which shall be displayed on the special license tag. The emblem shall be affixed during the production of the license tag.
  3. Application for the special license tags shall be made to the county tax collector on forms prescribed by the State Tax Commission. The application and the additional fee, less five percent (5%) thereof to be retained by the tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  4. The special license tag shall be issued for a one-year period. The additional annual fee shall be due and payable at the time of renewal registration.
  5. The State Tax Commission shall deposit all fees into the State Treasury on the day received. At the end of each month, the State Tax Commission shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Twenty Dollars ($20.00) of each additional fee collected on special license tags issued pursuant to this section shall be deposited into the Wildlife Heritage Fund created pursuant to Section 49-5-77. However, such additional fees collected from the issuance of distinctive license tags from and after July 1, 2003, displaying an emblem depicting any saltwater species shall be deposited into the Coastal Preserve Account in the Seafood Fund created pursuant to Section 49-15-17.
    2. One Dollar ($1.00) of each additional fee collected on special license tags shall be deposited into the Mississippi Fire Fighters Memorial Burn Center Fund created pursuant to Section 7-9-70.
    3. The remainder of each such additional fee shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

HISTORY: Laws, 1997, ch. 552, § 6; Laws, 2001, ch. 596, § 17; Laws, 2003, ch. 529, § 19, eff from and after July 1, 2003.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Cross References —

Mississippi Fire Fighters Memorial Burn Center Fund, see §7-9-70.

Seafood Fund, see §49-15-17.

State Highway Fund, see §65-11-35.

§ 27-19-56.11. Special license tags or plates; historical license plate for antique automobile or street rod.

  1. Any resident of the State of Mississippi who is the owner of an antique automobile, as defined in Section 27-19-47, or a street rod, as defined in Section 27-19-56.6, upon payment of the fee provided for in subsection (2) of this section, may apply through the office of the tax collector in the county of his legal residence, on forms prescribed by the State Tax Commission, for permission to display on the vehicle an authentic historical license plate of the same year of issuance as the model year of the antique automobile or street rod. The license plate shall be furnished by the applicant and presented for authentication to the State Tax Commission by the county tax collector. A regular license plate or a distinctive license plate authorized by law must be displayed on the vehicle until replaced by the historical license plate.
  2. In lieu of the annual payment of road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law, each person who applies for permission to display an historical license plate under this section, shall pay a one-time, nonrefundable special license tax fee of Twenty-five Dollars ($25.00) to the county tax collector. The fee, less five percent (5%) thereof to be retained by the county tax collector and deposited in the county general fund, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission and deposited in the State General Fund.
  3. Upon receipt of an application and an historical license plate under this section, the State Tax Commission shall examine the historical license plate to determine its authenticity, its condition and its original year of issue. If the commission determines that the license plate is an authentic historical license plate of the same year of issuance as the model year of the antique automobile or street rod for which permission to display the license plate is applied and that the license plate is in satisfactory original condition or has been refurbished to a satisfactory condition, then it shall return the license plate to the tax collector with its approval. If the commission determines that the license plate is not in satisfactory original condition or has not been refurbished to a satisfactory condition, then it shall return the license plate to the tax collector with its disapproval. The county tax collector shall notify the applicant whether or not permission to display the license plate has been given by the State Tax Commission and, in either case, shall return the license plate to the applicant.
  4. An historical license plate that has been approved for display on an antique automobile or street rod under the provisions of this section, is not transferable between motor vehicle owners and may not be displayed on other motor vehicles owned by the same person. If a person to whom permission has been granted to display an historical license plate no longer wishes to display the license plate on the vehicle for which permission was granted, or if such person sells, trades, exchanges or otherwise disposes of the vehicle, he must remove the license plate from such vehicle.

HISTORY: Laws, 1997, ch. 552, § 8; Laws, 2001, ch. 596, § 18, eff from and after July 1, 2001.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

§ 27-19-56.12. Special license tags or plates; armed forces veterans.

In recognition of the patriotic service rendered by Mississippians who are honorably discharged veterans who served in the United States Armed Forces, any such person is privileged to obtain distinctive motor vehicle license plates or tags for each motor vehicle registered in his name identifying his status as a veteran. The State Tax Commission, with concurrence by the State Veterans Affairs Board, shall develop decals to be affixed to the license tag indicating branch and period of military service. The distinctive plates or tags shall be of a color and design designated by the Tax Commission with concurrence by the State Veterans Affairs Board.

The distinctive license plates shall be prepared by the Tax Commission and shall be issued through the tax collectors of the counties in the same manner as are other motor vehicle license plates or tags. An additional annual tag fee of Thirty Dollars ($30.00) shall be collected by the tax collector for such license plates or tags and shall be remitted to the Tax Commission on a monthly basis as prescribed by the commission. The additional fee is due and payable at the time the original application is made for a distinctive tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. The State Tax Commission shall deposit such fee to the credit of a fund to be administered by the board overseeing the veterans nursing homes in this state for the benefit of indigent veterans who are residents of such nursing homes.

An applicant for such distinctive plates shall present to the issuing official written evidence of the veteran’s service. Such evidence shall include a copy of the applicant’s DD-214 form, a Report of Separation from Military Service, a military discharge document, or a written certification of military service from the State Veterans Affairs Board. The distinctive license plates or tags so issued shall be used only upon a personally or jointly owned private passenger vehicle (to include station wagons, recreational motor vehicles and pickup trucks) registered in the name, or jointly in the name, of the person making application therefor, and when issued to such person shall be used upon the vehicle for which issued in lieu of the standard license plate or license tag normally issued for such vehicle.

The distinctive license plates shall not be transferable between motor vehicle owners; and in the event the owner of a vehicle bearing a distinctive plate shall sell, trade, exchange or otherwise dispose of the vehicle, such plate shall be retained by such owner and returned to the tax collector.

HISTORY: Laws, 1997, ch. 552, § 9; Laws, 2000, ch. 536, § 20; Laws, 2001, ch. 596, § 19, eff from and after July 1, 2001; Laws, 2002, ch. 559, § 45, eff from and after July 1, 2002.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” or “Tax Commission” shall mean the Department of Revenue.

§ 27-19-56.13. Special license tags or plates; Distinguished Flying Cross and Air Medal recipients.

In recognition of the patriotic service rendered by Mississippians who are recipients of the Distinguished Flying Cross and the Air Medal, any such person is privileged to obtain one (1) distinctive motor vehicle license plate or tag identifying him as recipient of the Distinguished Flying Cross or the Air Medal. The distinctive plates or tags shall be of a color and design designated by the Tax Commission.

The distinctive license plates shall be prepared by the Tax Commission and shall be issued through the tax collectors of the counties in the same manner as are other motor vehicle license plates or tags. An additional tag fee of Thirty Dollars ($30.00) shall be collected by the tax collector for such license plates or tags and shall be forwarded to the State Tax Commission which shall deposit such fee to the credit of the State General Fund. An applicant for such distinctive plates shall present to the issuing official written proof that the applicant is a recipient of the Distinguished Flying Cross or the Air Medal. The distinctive license plates or tags so issued shall be used only upon a personally or jointly owned private passenger vehicle (to include station wagons, recreational motor vehicles and pickup trucks) registered in the name, or jointly in the name, of the person making application therefor, and when issued to such person shall be used upon the vehicle for which issued in lieu of the standard license plate or license tag normally issued for such vehicle.

The distinctive license plates shall not be transferable between motor vehicle owners; and in the event the owner of a vehicle bearing a distinctive plate shall sell, trade, exchange or otherwise dispose of the vehicle, such plate shall be retained by such owner and returned to the tax collector.

HISTORY: Laws, 1998, ch. 518, § 1, eff from and after July 1, 1998.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” or “Tax Commission” shall mean the Department of Revenue.

§ 27-19-56.14. Special license tags or plates; Grand Lodge of Mississippi members, their widows and children of deceased members.

  1. Any owner of a motor vehicle or motorcycle, or both, who is (a) a member of the Grand Lodge of Mississippi, Free and Accepted Masons, his wife, daughter, mother, sister or widow, or (b) a person approved by a Master Mason in good standing with the Grand Lodge of Mississippi, Free and Accepted Masons, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount of Thirty Dollars ($30.00), shall be entitled to a special motor vehicle license tag or motorcycle license tag, as applicable, which displays the Freemason emblem and displays the words “Grand Lodge of Mississippi.”
  2. The tags shall be of such color and design as the Department of Revenue shall prescribe subject to the approval of the Mississippi License Tag Commission.
  3. Application for the special license tags shall be made to the county tax collector on forms prescribed by the Department of Revenue. Applicants for such distinctive license tags shall present to the issuing official documentation from the Grand Lodge of Mississippi as prescribed by the Department of Revenue. The application and the additional fee, less five percent (5%) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  4. The special license tag shall be issued for a one-year period. The additional annual fee shall be due and payable at the time of renewal registration.
  5. The Department of Revenue shall deposit all fees into the State Treasury on the day received. At the end of each month, the Department of Revenue shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Twenty-five Dollars ($25.00) of each additional fee collected on special license tags shall be deposited in a special fund hereby created in the State Treasury to the credit of the Grand Lodge of Mississippi. The funds shall be available for expenditure at the discretion of the Grand Lodge of Mississippi.
    2. The remainder of each such additional fee shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

HISTORY: Laws, 1998, ch. 518, § 2; Laws, 2004, ch. 559, § 22; Laws, 2005, ch. 532, § 4; Laws, 2006, ch. 540, § 28; Laws, 2012, ch. 534, § 39; Laws, 2014, ch. 483, § 31, eff from and after July 1, 2014.

Amendment Notes —

The 2004 amendment inserted “Free and Accepted Masons, his wife, widow, unmarried daughter, or unmarried sister” following “Grand Lodge of Mississippi” in (1); and inserted “or relationship to a member” in the second sentence of (3).

The 2005 amendment, in (1), added “Except as otherwise provided in this section” at the beginning, and added the last sentence; and deleted “or relationship to a member” following “showing their membership” in the second sentence of (3).

The 2006 amendment inserted “their widows and children of deceased members” following “Free and Accepted Masons” in the last sentence of (1).

The 2012 amendment, in the first sentence of (1), inserted “or motorcycle, or both” near the beginning and inserted “motor vehicle” and “or motorcycle license tag, as applicable” near the end; substituted “Department of Revenue” for “State Tax Commission” throughout (2), (3), and (5); and substituted “department” for “commission” at the end of the third sentence of (3).

The 2014 amendment, in (1), deleted “Except as otherwise provided in this section” at the beginning, inserted “(a),” substituted “daughter, mother, sister or widow, or (b) a person approved by a Master Mason in good standing with the Grand Lodge of Mississippi, Free and Accepted Masons,” for “widow, unmarried daughter or unmarried sister” in the first sentence and deleted the second sentence, which read “From and after July 1, 2005, only persons who are members of the Grand Lodge of Mississippi, Free and Accepted Masons, their widows and children of deceased members may apply for and receive a distinctive license tag authorized under this section”; in the second sentence of (3), deleted “showing their membership in the Grand Lodge of Mississippi” at the end.

Cross References —

State Highway Fund, see §65-11-35.

§ 27-19-56.15. Special license tags or plates; display of emblem of public universities located in other states [Effective until July 1, 2019].

    1. Beginning with any registration year commencing on or after July 1, 2012, any owner of a motor vehicle who is a resident of this state, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount of Fifty Dollars ($50.00), shall be issued a distinctive license tag that displays the emblem of any public or private university of his choice located in another state.
    2. The design of the emblems for the distinctive license tags authorized under this subsection shall be determined by agreement between the Department of Revenue and the governing authorities of public or private universities in the states where the universities are located. Such other design characteristics and information to be contained on such distinctive license tags shall be determined by the Department of Revenue.
    3. Application for the distinctive license tag authorized under this subsection shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
    4. 1. Forty-four Dollars ($44.00) of the additional fees collected from each distinctive license tag issued under this subsection shall be deposited into the State General Fund.

      2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.

      3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

      4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.

      1. Except as otherwise provided in this item 1, Forty-four Dollars ($44.00) of each additional fee collected on such distinctive license tags pursuant to this section shall be distributed to the Adult Education Department of the Rankin County School District for the purpose of providing funds for the Rankin County School District GED Scholarship Endowment. However, from and after January 1, 2013, Forty-four Dollars ($44.00) of each additional fee collected on such distinctive license tags pursuant to this section shall be distributed to Habitat for Humanity/Metro Jackson, Inc.

      2. One Dollar ($1.00) of each additional fee collected on such distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.

      3. Two Dollars ($2.00) of each additional fee collected on such distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

      4. One Dollar ($1.00) of each additional fee collected on such distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.

      1. Forty-four Dollars ($44.00) of each additional fee collected on such distinctive license tags pursuant to this section shall be distributed to the Friends of Children’s Hospital.

      2. One Dollar ($1.00) of each additional fee collected on such distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.

      3. Two Dollars ($2.00) of each additional fee collected on such distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

      4. One Dollar ($1.00) of each additional fee collected on such distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.

      1. Forty-four Dollars ($44.00) of each additional fee collected on such distinctive license tags pursuant to this section shall be deposited into the Mississippi Trauma Care Systems Fund established in Section 41-59-75.

      2. One Dollar ($1.00) of each additional fee collected on such distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.

      3. Two Dollars ($2.00) of each additional fee collected on such distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

      4. One Dollar ($1.00) of each additional fee collected on such distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.

      1. Forty-four Dollars ($44.00) of each additional fee collected on such distinctive license tags pursuant to this section shall be distributed to Mississippi Gulf Coast Y.M.C.A., Inc.

      2. One Dollar ($1.00) of each additional fee collected on such distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.

      3. Two Dollars ($2.00) of each additional fee collected on such distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

      4. One Dollar ($1.00) of each additional fee collected on such distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.

      1. Forty-four Dollars ($44.00) of each additional fee collected on such distinctive license tags pursuant to this section shall be distributed to the Bayou Bengal Booster Club of Mississippi to be utilized by the club to make contributions to charitable organizations that are approved by the Chancellor of Louisiana State University.

      2. One Dollar ($1.00) of each additional fee collected on such distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.

      3. Two Dollars ($2.00) of each additional fee collected on such distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

      4. One Dollar ($1.00) of each additional fee collected on such distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.

      1. Twenty-two Dollars ($22.00) of each additional fee collected on such distinctive license tags pursuant to this section shall be distributed to Baptist Memorial Hospital DeSoto.

      2. Twenty-two Dollars ($22.00) of each additional fee collected on such distinctive license tags pursuant to this section shall be distributed to the Methodist Healthcare Foundation for the Methodist Olive Branch Hospital.

      3. One Dollar ($1.00) of each additional fee collected on such distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.

      4. Two Dollars ($2.00) of each additional fee collected on such distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

      5. One Dollar ($1.00) of each additional fee collected on such distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.

      1. Forty-four Dollars ($44.00) of each additional fee collected on such distinctive license tags pursuant to this section shall be distributed to the Magnolia Clemson Club.

      2. One Dollar ($1.00) of each additional fee collected on such distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.

      3. Two Dollars ($2.00) of each additional fee collected on such distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

      4. One Dollar ($1.00) of each additional fee collected on such distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.

      1. The Department of Revenue shall deposit all fees that it receives under this subsection into the State Treasury on the day received. At the end of each month, the Department of Revenue shall certify the total fees collected under this section to the State Treasurer who, except as otherwise provided in this paragraph (d), shall distribute such collections as follows:
      2. The Treasurer shall distribute fees collected under this section from the issuance of distinctive license tags displaying the emblem of Auburn University as follows:
      3. The State Treasurer shall distribute fees collected under this section from the issuance of distinctive license tags displaying the emblem of the University of Alabama as follows:
      4. The State Treasurer shall distribute fees collected under this section from the issuance of distinctive license tags displaying the emblem of the University of South Alabama as follows:
      5. The State Treasurer shall distribute fees collected under this section from the issuance of distinctive license tags displaying the emblem of the University of Oklahoma as follows:
      6. The State Treasurer shall distribute fees collected under this section from the issuance of distinctive license tags displaying the emblem of the Louisiana State University as follows:
      7. The State Treasurer shall distribute fees collected under this section from the issuance of distinctive license tags displaying the emblem of the University of Memphis as follows:
      8. The State Treasurer shall distribute fees collected under this section from the issuance of distinctive license tags displaying the emblem of Clemson University as follows:
      9. The State Treasurer shall distribute fees collected under this section from the issuance of distinctive license tags displaying the emblem of Texas A&M University as follows:

      1. Forty-four Dollars ($44.00) of each additional fee collected on such distinctive license tags pursuant to this section shall be distributed to the Aggie Scholarship Committee, Inc.

      2. One Dollar ($1.00) of each additional fee collected on such distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.

      3. Two Dollars ($2.00) of each additional fee collected on such distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

      4. One Dollar ($1.00) of each additional fee collected on such distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.

  1. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  2. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
  3. In order for a distinctive license tag for a university to be issued pursuant to this section, the provisions of Section 27-19-44(3) must be satisfied for such university license tag prior to July 1, 2017.

HISTORY: Laws, 2000, ch. 536, § 1; Laws, 2001, ch. 596, § 20; Laws, 2006, ch. 540, § 8; Laws, 2009, ch. 548, § 7; Laws, 2010, ch. 518, § 35; Laws, 2012, ch. 534, § 40; Laws, 2013, ch. 560, § 46; Laws, 2014, ch. 483, § 32; Laws, 2015, ch. 481, § 28; Laws, 2016, ch. 478, § 24, eff from and after July 1, 2016.

Amendment Notes —

The 2006 amendment added “Beginning with any registration year commencing on or after July 1, 2006” to the beginning of (1)(a); rewrote (1)(d)(i); substituted “Mississippi Burn Care Fund” for “Mississippi Fire Fighter’s Memorial Burn Center Fund” in (1)(d)(ii); added (1)(d)(iv) and (4).

The 2009 amendment inserted “except as otherwise provided in this paragraph (d)” following “State Treasurer who” near the end of the introductory paragraph of (1)(d)(i); and added (1)(d)(ii).

The 2010 amendment, in (1)(b) through (1)(d), substituted “Department of Revenue” for “State Tax Commission”; in the second sentence in (1)(c), substituted “department” for “commission”; added (1)(d)(iii) and (1)(d)(iv); and in (4), substituted “Section 27-19-44(3)” for “Section 27-19-44(2)”, and substituted “July 1, 2013” for “July 1, 2009.”

The 2012 amendment substituted “2012” for “2006” near the beginning of (1); in (1)(d)(ii)1., added the exception at the beginning and added the last sentence; and added (1)(d)(v).

The 2013 amendment added (1)(d)(vi).

The 2014 amendment added (1)(d)(vii) and substituted “July 1, 2017” for ”July 1, 2013” at the end of (4).

The 2015 amendment added (1)(d)(viii).

The 2016 amendment added (1)(d)(ix).

Cross References —

Mississippi Burn Care Funds, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.15. Special license tags or plates; display of emblem of public universities located in other states [Effective July 1, 2019].

    1. Beginning with any registration year commencing on or after July 1, 2012, any owner of a motor vehicle who is a resident of this state, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount of Fifty Dollars ($50.00), shall be issued a distinctive license tag that displays the emblem of any public or private university of his choice located in another state.
    2. The design of the emblems for the distinctive license tags authorized under this subsection shall be determined by agreement between the Department of Revenue and the governing authorities of public or private universities in the states where the universities are located. Such other design characteristics and information to be contained on such distinctive license tags shall be determined by the Department of Revenue.
    3. Application for the distinctive license tag authorized under this subsection shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
    4. 1. Forty-four Dollars ($44.00) of the additional fees collected from each distinctive license tag issued under this subsection shall be deposited into the State General Fund.

      2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.

      3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

      4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.

      1. Except as otherwise provided in this item 1, Forty-four Dollars ($44.00) of each additional fee collected on such distinctive license tags pursuant to this section shall be distributed to the Adult Education Department of the Rankin County School District for the purpose of providing funds for the Rankin County School District GED Scholarship Endowment. However, from and after January 1, 2013, Forty-four Dollars ($44.00) of each additional fee collected on such distinctive license tags pursuant to this section shall be distributed to Habitat for Humanity/Metro Jackson, Inc.

      2. One Dollar ($1.00) of each additional fee collected on such distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.

      3. Two Dollars ($2.00) of each additional fee collected on such distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

      4. One Dollar ($1.00) of each additional fee collected on such distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.

      1. Forty-four Dollars ($44.00) of each additional fee collected on such distinctive license tags pursuant to this section shall be distributed to the Friends of Children’s Hospital.

      2. One Dollar ($1.00) of each additional fee collected on such distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.

      3. Two Dollars ($2.00) of each additional fee collected on such distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

      4. One Dollar ($1.00) of each additional fee collected on such distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.

      1. Forty-four Dollars ($44.00) of each additional fee collected on such distinctive license tags pursuant to this section shall be deposited into the Mississippi Trauma Care Systems Fund established in Section 41-59-75.

      2. One Dollar ($1.00) of each additional fee collected on such distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.

      3. Two Dollars ($2.00) of each additional fee collected on such distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

      4. One Dollar ($1.00) of each additional fee collected on such distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.

      1. Forty-four Dollars ($44.00) of each additional fee collected on such distinctive license tags pursuant to this section shall be distributed to Mississippi Gulf Coast Y.M.C.A., Inc.

      2. One Dollar ($1.00) of each additional fee collected on such distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.

      3. Two Dollars ($2.00) of each additional fee collected on such distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

      4. One Dollar ($1.00) of each additional fee collected on such distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.

      1. Forty-four Dollars ($44.00) of each additional fee collected on such distinctive license tags pursuant to this section shall be distributed to the Bayou Bengal Booster Club of Mississippi to be utilized by the club to make contributions to charitable organizations that are approved by the Chancellor of Louisiana State University.

      2. One Dollar ($1.00) of each additional fee collected on such distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.

      3. Two Dollars ($2.00) of each additional fee collected on such distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

      4. One Dollar ($1.00) of each additional fee collected on such distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.

      1. Twenty-two Dollars ($22.00) of each additional fee collected on such distinctive license tags pursuant to this section shall be distributed to Baptist Memorial Hospital DeSoto.

      2. Twenty-two Dollars ($22.00) of each additional fee collected on such distinctive license tags pursuant to this section shall be distributed to the Methodist Healthcare Foundation for the Methodist Olive Branch Hospital.

      3. One Dollar ($1.00) of each additional fee collected on such distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.

      4. Two Dollars ($2.00) of each additional fee collected on such distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

      5. One Dollar ($1.00) of each additional fee collected on such distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.

      1. Forty-four Dollars ($44.00) of each additional fee collected on such distinctive license tags pursuant to this section shall be distributed to the Magnolia Clemson Club.

      2. One Dollar ($1.00) of each additional fee collected on such distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.

      3. Two Dollars ($2.00) of each additional fee collected on such distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

      4. One Dollar ($1.00) of each additional fee collected on such distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.

      1. Forty-four Dollars ($44.00) of each additional fee collected on such distinctive license tags pursuant to this section shall be distributed to the Aggie Scholarship Committee, Inc.

      2. One Dollar ($1.00) of each additional fee collected on such distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.

      3. Two Dollars ($2.00) of each additional fee collected on such distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

      4. One Dollar ($1.00) of each additional fee collected on such distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.

      1. The Department of Revenue shall deposit all fees that it receives under this subsection into the State Treasury on the day received. At the end of each month, the Department of Revenue shall certify the total fees collected under this section to the State Treasurer who, except as otherwise provided in this paragraph (d), shall distribute such collections as follows:
      2. The Treasurer shall distribute fees collected under this section from the issuance of distinctive license tags displaying the emblem of Auburn University as follows:
      3. The State Treasurer shall distribute fees collected under this section from the issuance of distinctive license tags displaying the emblem of the University of Alabama as follows:
      4. The State Treasurer shall distribute fees collected under this section from the issuance of distinctive license tags displaying the emblem of the University of South Alabama as follows:
      5. The State Treasurer shall distribute fees collected under this section from the issuance of distinctive license tags displaying the emblem of the University of Oklahoma as follows:
      6. The State Treasurer shall distribute fees collected under this section from the issuance of distinctive license tags displaying the emblem of the Louisiana State University as follows:
      7. The State Treasurer shall distribute fees collected under this section from the issuance of distinctive license tags displaying the emblem of the University of Memphis as follows:
      8. The State Treasurer shall distribute fees collected under this section from the issuance of distinctive license tags displaying the emblem of Clemson University as follows:
      9. The State Treasurer shall distribute fees collected under this section from the issuance of distinctive license tags displaying the emblem of Texas A&M University as follows:
      10. The State Treasurer shall distribute fees collected under this section from the issuance of distinctive license tags displaying the emblem of Florida State University as follows:

      1. Forty-four Dollars ($44.00) of each additional fee collected on such distinctive license tags pursuant to this section shall be distributed to the Florida State University Veterans Alliance Fund.

      2. One Dollar ($1.00) of each additional fee collected on such distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.

      3. Two Dollars ($2.00) of each additional fee collected on such distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

      4. One Dollar ($1.00) of each additional fee collected on such distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.

  1. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  2. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
  3. In order for a distinctive license tag for a university to be issued pursuant to this section, the provisions of Section 27-19-44(3) must be satisfied for such university license tag prior to July 1, 2022.

HISTORY: Laws, 2000, ch. 536, § 1; Laws, 2001, ch. 596, § 20; Laws, 2006, ch. 540, § 8; Laws, 2009, ch. 548, § 7; Laws, 2010, ch. 518, § 35; Laws, 2012, ch. 534, § 40; Laws, 2013, ch. 560, § 46; Laws, 2014, ch. 483, § 32; Laws, 2015, ch. 481, § 28; Laws, 2016, ch. 478, § 24, eff from and after July 1, 2016; Laws, 2019, ch. 477, § 25, eff from and after July 1, 2019.

§ 27-19-56.16. Special license tags or plates; Mississippi Commission for Volunteer Service supporters.

  1. From and after July 1, 2004, any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for each motor vehicle registered in his name identifying such person as a supporter of the Mississippi Commission for Volunteer Service. The distinctive license tags so issued shall be of such color and design as the State Tax Commission, with the advice of the Mississippi Commission on Volunteer Service, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the State Tax Commission. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2004, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrent with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The State Tax Commission shall deposit all fees into the State Treasury on the day collected. At the end of each month, the State Tax Commission shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Twenty-five Dollars ($25.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Commission for Volunteer Service Fund created under Section 43-55-29.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Fire Fighters Memorial Burn Center Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
  7. In order for the license tag authorized under this section to be prepared and issued by the State Tax Commission, the provisions of Section 27-19-44(2) shall be satisfied prior to July 1, 2007.

HISTORY: Laws, 2000, ch. 536, § 2; Laws, 2001, ch. 596, § 21; Laws, 2004, ch. 559, § 23, eff from and after July 1, 2004.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Amendment Notes —

The 2004 amendment added “From and after July 1, 2004’ to the beginning of (1); substituted “July 1, 2004” for “July 1, 2000” in (3); and added (7).

Cross References —

Mississippi Fire Fighters Memorial Fund, see §7-9-70.

Mississippi Commission for Volunteer Service Fund, see §43-55-29.

State Highway Fund, see §65-11-35.

§ 27-19-56.17. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.17. [Laws, 2000, ch. 536, § 4; Laws, 2001, ch. 596, § 22, eff from and after July 1, 2001.]

Editor's Notes —

Former §27-19-56.17 authorized the issuance of a distinctive motor vehicle license tag to emergency medical technicians.

§ 27-19-56.18. Special license tags or plates; “I Care for Animals.”

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (4) of this section, shall be issued a distinctive license tag for each motor vehicle registered in his name, which license tag may depict the silhouettes of a dog and a cat within a heart, and shall be produced in such color and design as the State Tax Commission may prescribe. The words “I Care for Animals” shall be centered at the bottom of the license tag, with a silhouette on each side. The State Tax Commission shall prescribe such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the State Tax Commission. The application and the additional fee imposed under subsection (4) of this section, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2000, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrent with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The State Tax Commission shall deposit all fees into the State Treasury on the day collected. At the end of each month, the State Tax Commission shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Twenty-five Dollars ($25.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the special fund created in Section 69-15-19.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Fire Fighters Memorial Burn Center Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) month and year license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2000, ch. 536, § 5; Laws, 2001, ch. 596, § 23, eff from and after July 1, 2001.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Cross References —

Mississippi Fire Fighters Memorial Burn Center Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

Animal Care Fund, see §69-15-19.

§ 27-19-56.19. Special license tags or plates; display of emblem of Mississippi Soil and Water Conservation Commission.

  1. Owners of motor vehicles upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount of Thirty Dollars ($30.00), shall be issued a special license tag which displays an emblem designed by the Mississippi Soil and Water Conservation Commission.
  2. The distinctive license tag shall be of such color and design as the State Tax Commission, with the advice of the Mississippi Soil and Water Conservation Commission, may prescribe and shall consist of such letters or numbers or both as may be necessary to distinguish each license tag.
  3. Application for the special license tags shall be made to the county tax collector on forms prescribed by the State Tax Commission. The application and the additional fee, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  4. The special license tag shall be issued for a one-year period. The additional annual fee shall be due and payable at the time of renewal registration.
  5. The State Tax Commission shall deposit all fees into the State Treasury on the day collected. At the end of each month, the State Tax Commission shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Twenty-five Dollars ($25.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the special fund created in Section 69-27-401.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Fire Fighters Memorial Burn Center Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
  6. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) month and year license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  7. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2000, ch. 536, § 8; Laws, 2001, ch. 596, § 24, eff from and after July 1, 2001.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Cross References —

Mississippi Fire Fighters Memorial Burn Center Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

Natural Resources Conservation Education Fund, see §69-27-401.

§ 27-19-56.20. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.20. [Laws, 2000, ch. 536, § 10; Laws, 2001, ch. 596, § 25; Laws, 2010, ch. 518, § 38, eff from and after July 1, 2010.]

Editor's Notes —

Former §27-19-56.20 authorized the issuance of a distinctive motor vehicle license tag to Civitan International members.

§ 27-19-56.21. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.21. [Laws, 2000, ch. 536, § 11; Laws, 2001, ch. 596, § 26, eff from and after July 1, 2001.]

Editor's Notes —

Former §27-19-56.21 authorized the issuance of a distinctive motor vehicle license tag displaying the emblem of Wildlife Rehabilitation and Nature Preservation Society, Inc.

§ 27-19-56.22. Special license tags or plates; members of Alpha Kappa Alpha sorority and Alpha Phi Alpha fraternity.

  1. Any owner of a motor vehicle who is a resident of this state and who is a member of Alpha Kappa Alpha Sorority or Alpha Phi Alpha Fraternity, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount of Thirty Dollars ($30.00), shall be issued a distinctive license tag for each motor vehicle registered in his name identifying such person as a member or supporter of such organization. The distinctive license tags so issued shall display the Greek letters of the organization and shall be of such color and design as the Department of Revenue may prescribe; however, from and after July 1, 2014, there shall be two (2) special tag designs which may be issued under this section to a person who is a member of Alpha Phi Alpha Fraternity. One (1) shall be the design issued prior to July 1, 2014, and the other shall be a new design which shall be of such color and design as the Department of Revenue, with the advice of Alpha Phi Alpha Fraternity, may prescribe. Tags issued pursuant to this section shall also consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. Applicants for an Alpha Phi Alpha distinctive license tag must present either a current or past Alpha Phi Alpha membership card or documentation signed by the president of the local chapter of Alpha Phi Alpha in which the county is located verifying that the applicant is a member of Alpha Phi Alpha Fraternity. Upon applying for an Alpha Phi Alpha distinctive license tag, the applicant shall select which of the two (2) tag designs he desires to be issued. The application and the additional fee imposed under subsection (1) of this section, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. The distinctive license tag shall be issued for a one-year period. The additional annual fee shall be due and payable at the time of renewal registration.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. 1. Upon the request of the Eta Theta Omega Chapter of Alpha Kappa Alpha Sorority, the Coleman, Alexander, Possner Foundation shall distribute to the Tea Rose Foundation of Eta Theta Omega Chapter an amount equal to the fees generated by the purchase, on or after the first day of the next month beginning after the date of such request, of the distinctive license tags purchased by members of the Alpha Kappa Alpha Sorority in Issaquena, Sunflower and Washington Counties. The Department of Revenue shall furnish to the Coleman, Alexander, Possner Foundation such information as is necessary for the foundation to distribute the fees in such manner. The Coleman, Alexander, Possner Foundation may deduct an administrative fee in the amount of Two Dollars ($2.00) from the additional fee generated from the purchase of each distinctive license tag which is distributed to the Tea Rose Foundation of Eta Theta Omega Chapter of Alpha Kappa Alpha Sorority.

      2. The Department of Revenue shall distribute Twenty-five Dollars ($25.00) of each additional fee collected on the distinctive license tags issued to members and supporters of Alpha Kappa Alpha Sorority issued pursuant to this section in all counties except Hinds, Issaquena, Sunflower and Washington Counties, to the Alpha Kappa Alpha Sorority, Incorporated, Educational Advancement Fund (AKA-EAF) to establish a Mississippi scholarship fund. The presidents of the Rho Lambda Omega, Upsilon Upsilon Omega and Zeta Delta Omega Chapters of Alpha Kappa Alpha Sorority, or their designees, shall set guidelines for the issuance of scholarships from the Mississippi scholarship fund.

      1. Twenty-five Dollars ($25.00) of each additional fee collected on the distinctive license tags issued to members of Alpha Kappa Alpha Sorority pursuant to this section shall be distributed to the Coleman, Alexander, Possner Foundation; however:
      2. Except as otherwise provided in this subparagraph (ii), Twenty-five Dollars ($25.00) of each additional fee collected on the distinctive license tags issued to members of Alpha Phi Alpha Fraternity pursuant to this section shall be distributed to Alpha Foundation, Inc., of Jackson, Mississippi. From and after July 1, 2017, Twenty-five Dollars ($25.00) of each additional fee collected on the distinctive license tags issued to members of Alpha Phi Alpha Fraternity pursuant to this section shall be distributed to Mississippi Alpha Network Education and Leadership Foundation, Inc.
      3. It is the intent of the Legislature that fees paid to the Coleman, Alexander, Possner Foundation, which fees were collected on distinctive license tags issued to members of Alpha Phi Alpha Fraternity before July 1, 2003, shall be paid by the Coleman, Alexander, Possner Foundation to Alpha Foundation, Inc., of Jackson, Mississippi.
    2. One Dollar ($1.00) of each additional fee collected on the distinctive license tags shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) month and year license decals for each distinctive license tag issued under this section, which will expire the same month and year as the license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
  7. In order for a distinctive license tag displaying the new design authorized under this section to be issued under this section, the provisions of Section 27-19-44(3) must be satisfied for the distinctive license tag displaying such emblem before July 1, 2017.

HISTORY: Laws, 2000, ch. 536, § 12; Laws, 2001, ch. 596, § 27; Laws, 2003, ch. 529, § 13; Laws, 2013, ch. 560, § 47; Laws, 2014, ch. 483, § 36; Laws, 2017, ch. 432, § 16, eff from and after July 1, 2017; Laws, 2018, ch. 432, § 24, eff from and after July 1, 2018.

Amendment Notes —

The 2013 amendment substituted “Department of Revenue” for “State Tax Commission” and “department” for “commission” throughout; added the last three sentences in (4)(a)(i); substituted “Mississippi Burn Care Fund” for “Mississippi Fire Fighters Memorial Burn Center Fund” in (4)(b); and made minor stylistic changes.

The 2014 amendment, in (1), substituted “however, from and after July 1, 2014, there shall be two (2) special tag designs which may be issued under this section to a person who is a member of Alpha Phi Alpha fraternity” for “and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag” at the end of the third sentence and added the last two sentences; in (2), added the third sentence; and added (7).

The 2017 amendment, in (4)(a)(ii), added the exception at the beginning, and rewrote the last sentence, which read: “However, upon the request of a local chapter of Alpha Phi Alpha Fraternity, Alpha Foundation, Inc., of Jackson, Mississippi, shall distribute to the local chapter an amount equal to the fees generated by the purchase of the distinctive license tags by members of the local chapter of Alpha Phi Alpha Fraternity and by those members who purchased distinctive license tags by documentation signed by the president of the local chapter of Alpha Phi Alpha Fraternity in which the county is located.”

The 2018 amendment rewrote former (4)(a)(i), which read: “Twenty-five Dollars ($25.00) of each additional fee collected on the distinctive license tags issued to members of Alpha Kappa Alpha Sorority pursuant to this section shall be distributed to the Coleman, Alexander, Possner Foundation. However, upon the request of a local chapter of Alpha Kappa Alpha Sorority, the Coleman, Alexander, Possner Foundation shall distribute to the local chapter an amount equal to the fees generated by the purchase, on or after the first day of the next month beginning after the date of such request, of the distinctive license tags by members of the local chapter of Alpha Kappa Alpha Sorority and by those members who purchased distinctive license tags by documentation signed by the president of the local chapter of Alpha Kappa Alpha Sorority in which the county is located. The Department of Revenue shall furnish to the Coleman, Alexander, Possner Foundation such information as is necessary for the foundation to distribute the fees in such manner. The Coleman, Alexander, Possner Foundation may deduct an administrative fee in the amount of Two Dollars ($2.00) from the additional fee generated from the purchase of each distinctive license tag which is distributed to a local chapter of Alpha Kappa Alpha Sorority.”

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.23. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.23. [Laws, 2000, ch. 536, § 13; Laws, 2001, ch. 596, § 28; Laws, 2005, ch. 532, § 13, eff from and after July 1, 2005.]

Editor's Notes —

Former §27-19-56.23 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Mississippi Sierra Club.

§ 27-19-56.24. Special license tags or plates; Ducks Unlimited, Inc. supporters.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for each motor vehicle registered in his name identifying such person as a supporter of Ducks Unlimited, Inc. The distinctive license tags so issued shall be of such color and design as the State Tax Commission, with the advice of Ducks Unlimited, Inc., may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the State Tax Commission. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2000, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrent with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The State Tax Commission shall deposit all fees into the State Treasury on the day collected. At the end of each month, the State Tax Commission shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Twenty-five Dollars ($25.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Mississippi Chapter of Ducks Unlimited, Inc. If there is no Mississippi Chapter of Ducks Unlimited, Inc., then such additional fees shall be deposited into the State General Fund.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Fire Fighters Memorial Burn Center Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2000, ch. 536, § 14; Laws, 2001, ch. 596, § 29, eff from and after July 1, 2001.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Cross References —

Mississippi Fire Fighters Memorial Burn Center Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.25. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.25. [Laws, 2000, ch. 536, § 15, eff from and after July 1, 2000.]

Editor's Notes —

Former §27-19-56.25 authorized the issuance of a distinctive motor vehicle license tag to Eagle Scouts and Girl Scout Gold Award recipients.

§ 27-19-56.26. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.26. [Laws, 2000, ch. 536, § 16, eff from and after July 1, 2000.]

Editor's Notes —

Former §27-19-56.26 authorized the issuance of a distinctive motor vehicle license tag to public school teachers.

§ 27-19-56.27. Special license tags or plates; Mississippi seafood industry supporter.

  1. Beginning with any registration year commencing on or after July 1, 2011, any owner of a motor vehicle, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount of Thirty Dollars ($30.00), shall be issued a special license tag for any motor vehicle registered in his name identifying such person as a supporter of the Mississippi seafood industry and displaying one (1) of two (2) emblems designed by the Department of Marine Resources, subject to the guidelines of the Department of Revenue.
  2. The distinctive license tag shall be of such color and design as the Department of Revenue, with the advice of the Department of Marine Resources, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  3. Application for the special license tags shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee, less five percent (5%) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the Department of Revenue. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  4. The special license tag shall be issued for a one-year period. The additional annual fee shall be due and payable at the time of renewal registration.
  5. The Department of Revenue shall deposit all fees into the State Treasury on the day received. At the end of each month, the Department of Revenue shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on special license tags issued pursuant to this section shall be deposited into the Mississippi Seafood Marketing Program Account in the Seafood Fund created pursuant to Section 49-15-17.
    2. One Dollar ($1.00) of each additional fee collected on special license tags shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. The remainder of each such additional fee shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
  7. In order for a distinctive license tag displaying either of the emblems described in subsection (1) of this section to be issued under this section, the provisions of Section 27-19-44(3) must be satisfied for the distinctive license tag displaying such emblem before July 1, 2017.

HISTORY: Laws, 2000, ch. 536, § 17; Laws, 2001, ch. 596, § 30; Laws, 2005, ch. 532, § 2; Laws, 2011, ch. 523, § 45; Laws, 2013, ch. 560, § 43; Laws, 2014, ch. 483, § 37, eff from and after July 1, 2014.

Amendment Notes —

The 2005 added “Beginning with any registration year commencing on or after July 1, 2005” at the beginning of (1); in (5)(a), substituted “Twenty-four Dollars ($24.00)” for “Twenty Dollars ($20.00)” and “Artificial Reef Program” for “Coastal Preserve Account”; and added (6) and (7).

The 2011 amendment substituted “Department of Revenue” for “State Tax Commission” throughout the section; in (1), substituted “July 1, 2011, any owner of a motor vehicle, upon complying” for “July 1, 2005, owners of motor vehicles upon complying” near the beginning and “special license tag for any motor vehicle registered in his name identifying such person as a supporter of the Mississippi seafood industry” for “special license tag which displays an emblem designed by the Department of Marine Resources” at the end; substituted “Mississippi Seafood Marketing Program Account” for “Artificial Reef Program Account” in (5)(a); and substituted “Mississippi Burn Care Fund” for “Mississippi Fire Fighters Memorial Burn Center Fund” in (5)(b).

The 2013 amendment added “and displaying one (1) of two (2) emblems designed by the Department of Marine Resources” to the end of (1).

The 2014 amendment inserted “subject to the quidelines of the Department of Revenue” at the end of (1) and added (7).

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

Seafood Fund, see §49-15-17.

Mississippi Commission on Marine Resources, see §49-15-301 et seq.

State Highway Fund, see §65-11-35.

§ 27-19-56.28. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.28. [Laws, 2000, ch. 536, § 22; Laws, 2001, ch. 596, § 31, eff from and after July 1, 2001.]

Editor's Notes —

Former §27-19-56.28 authorized the issuance of a distinctive motor vehicle license tag displaying the emblem of Department of Agriculture and Commerce.

§ 27-19-56.29. Special license tags or plates; Sunflower Consolidated School Preservation Commission, Inc. supporters.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag, with a choice of two (2) designs, for each motor vehicle registered in his name identifying such person as a supporter of the Sunflower Consolidated School Preservation Commission, Inc. The distinctive license tags so issued shall be of such color and design as the State Tax Commission, with the advice of Sunflower Consolidated School Preservation Commission, Inc., may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the State Tax Commission. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrent with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The State Tax Commission shall deposit all fees into the State Treasury on the day collected. At the end of each month, the State Tax Commission shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Twenty-five Dollars ($25.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Sunflower Consolidated School Preservation Commission, Inc.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Fire Fighters Memorial Burn Center Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

HISTORY: Laws, 2000, ch. 536, § 23; Laws, 2001, ch. 596, § 32, eff from and after July 1, 2001.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Cross References —

Mississippi Fire Fighters Memorial Burn Center Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.30. Special license tags or plates; display of emblem of Mississippi Cattlemen’s Foundation.

  1. Owners of motor vehicles upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount of Thirty Dollars ($30.00), shall be issued a special license tag which displays an emblem designed by the Mississippi Cattlemen’s Foundation.
  2. The distinctive license tag shall be of such color and design as the State Tax Commission, with the advice of the Mississippi Cattlemen’s Foundation, may prescribe and shall consist of such letters or numbers or both as may be necessary to distinguish each license tag.
  3. Application for the special license tags shall be made to the county tax collector on forms prescribed by the State Tax Commission. The application and the additional fee, less five percent (5%) thereof to be retained by the tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  4. The special license tag shall be issued for a one-year period. The additional annual fee shall be due and payable at the time of renewal registration.
  5. The State Tax Commission shall deposit all fees into the State Treasury on the day received. At the end of each month, the State Tax Commission shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Twenty Dollars ($20.00) of each additional fee collected on special license tags issued pursuant to this section shall be to the Mississippi Cattlemen’s Foundation.
    2. One Dollar ($1.00) of each additional fee collected on special license tags shall be deposited into the Mississippi Fire Fighters Memorial Burn Center Fund created pursuant to Section 7-9-70.
    3. The remainder of each such additional fee shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

HISTORY: Laws, 2000, ch. 536, § 24; Laws, 2001, ch. 596, § 33, eff from and after July 1, 2001.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Cross References —

Mississippi Fire Fighters Memorial Burn Center Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.31. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.31. [Laws, 2000, ch. 536, § 25; Laws, 2001, ch. 596, § 34, eff from and after July 1, 2001.]

Editor's Notes —

Former §27-19-56.31 authorized the issuance of a distinctive motor vehicle license tag displaying the emblem of National Audubon Society.

§ 27-19-56.32. Special license tags or plates; Lions of Mississippi.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Lions of Mississippi. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of Lions of Mississippi, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2017, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to White Cane Foundation.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit in the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
  7. In order for a distinctive license tag to be issued under this section, the provisions of Section 27-19-44(3) must be satisfied for the distinctive license tag before July 1, 2020.

HISTORY: Laws, 2002, ch. 559, § 1; Laws, 2017, ch. 432, § 14, eff from and after July 1, 2017.

Amendment Notes —

The 2017 amendment substituted “Department of Revenue” and “department” for references to “State Tax Commission” and “commission” throughout; in (1), substituted “who is a resident of this state” for “who is a member of Lions of Mississippi” and “person as a supporter” for “person as a member”; in (3), substitute “July 1, 2017” for “July 1, 2002” and “time to run concurrently” for “time to run concurrent”; in (4), substituted “White Cane Foundation” for “Lions Sight Foundation of Mississippi, Inc.” in (a), and “Mississippi Burn Care Fund” for “Mississippi Fire Fighters Memorial Burn Center Fund” in (b); and added (7).

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.33. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.33. [Laws, 2002, ch. 559, § 2, eff from and after July 1, 2002.]

Editor's Notes —

Former §27-19-56.33 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Mississippi Veterans Monument.

§ 27-19-56.34. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.34. [Laws, 2002, ch. 559, § 3, eff from and after July 1, 2002.]

Editor's Notes —

Former §27-19-56.34 authorized the issuance of a distinctive motor vehicle license tag to supporters of Mississippi Public Education.

§ 27-19-56.35. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.35. [Laws, 2002, ch. 559, § 5; Laws, 2004, ch. 559, § 24, eff from and after July 1, 2004.]

Editor's Notes —

Former §27-19-56.35 authorized the issuance of a distinctive motor vehicle license tag commemorating September 11, 2001, and containing the phrase: “Mississippi Remembers and Cares.”

§ 27-19-56.36. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.36. [Laws, 2002, ch. 559, § 6, eff from and after July 1, 2002.]

Editor's Notes —

Former §27-19-56.36 authorized the issuance of a distinctive motor vehicle license tag to members of the United States Armed Forces.

§ 27-19-56.37. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.37. [Laws, 2002, ch. 559, § 7, eff from and after July 1, 2002.]

Editor's Notes —

Former §27-19-56.37 authorized the issuance of a distinctive motor vehicle license tag to constables.

§ 27-19-56.38. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.38. [Laws, 2002, ch. 559, § 8, eff from and after July 1, 2002.]

Editor's Notes —

Former §27-19-56.38 authorized the issuance of a distinctive motor vehicle license tag to members of the Mississippi State Guard.

§ 27-19-56.39. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.39. [Laws, 2002, ch. 559, § 9, eff from and after July 1, 2002.]

Editor's Notes —

Former §27-19-56.39 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Institute of Community Services, Incorporated.

§ 27-19-56.40. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.40. [Laws, 2002, ch. 559, § 10; Laws, 2007, ch. 522, § 8, eff from and after July 1, 2007.]

Editor's Notes —

Former §27-19-56.40 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Knights of Columbus.

§ 27-19-56.41. Special license tags or plates; academic, professional, honorary, Masonic, or Greek letter societies or similar organizations.

  1. Beginning with any registration year commencing on or after July 1, 2006, any owner of a motor vehicle who is a member of any society such as academic, professional, honorary, Masonic, or so-called Greek letter fraternities or sororities, or similar organization whether of a local or connectional character that is established under Section 37-111-1 et seq., upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a member of such a society or organization. The distinctive license tags so issued shall be of such color and design as the State Tax Commission may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the State Tax Commission. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrent with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The State Tax Commission shall deposit all fees into the State Treasury on the day collected. At the end of each month, the State Tax Commission shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the state chapter of the organization for which a distinctive license tag was issued to a member of such organization.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag issued under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit in the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
  7. In order for a distinctive license tag for a society to be issued pursuant to this section, the provisions of Section 27-19-44(2) must be satisfied for the society license tag prior to July 1, 2009.

HISTORY: Laws, 2002, ch. 559, § 11; Laws, 2003, ch. 529, § 14; Laws, 2006, ch. 540, § 9, eff from and after July 1, 2006.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Amendment Notes —

The 2006 amendment added “Beginning with any registration year commencing on or after July 1, 2006” to the beginning of (1); deleted “Beginning with any registration year commencing on or after July 1, 2002” from the beginning of (3); substituted “Mississippi Burn Care Fund” for “Mississippi Fire Fighter’s Memorial Burn Center Fund” in (4)(b); and added (7).

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.42. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.42. [Laws, 2002, ch. 559, § 12, eff from and after July 1, 2002.]

Editor's Notes —

Former §27-19-56.42 authorized the issuance of a distinctive motor vehicle license tag displaying the emblem of the United States Naval Academy.

§ 27-19-56.43. Special license tags or plates; 4-H Club.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for each motor vehicle registered in his name identifying such person as a supporter of the 4-H Club. The distinctive license tags so issued shall be of such color and design as the State Tax Commission, with the advice of the Mississippi 4-H Club Foundation, Inc., may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the State Tax Commission. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2002, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrent with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The State Tax Commission shall deposit all fees into the State Treasury on the day collected. At the end of each month, the State Tax Commission shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Mississippi 4-H Club Foundation, Inc.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Fire Fighters Memorial Burn Center Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2002, ch. 559, § 13, eff from and after July 1, 2002.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Cross References —

Mississippi Fire Fighters Memorial Burn Center Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.44. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.44. [Laws, 2002, ch. 559, § 14, eff from and after July 1, 2002.]

Editor's Notes —

Former §27-19-56.44 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Mississippi Future Farmers of America Association.

§ 27-19-56.45. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.45. [Laws, 2002, ch. 559, § 15, eff from and after July 1, 2002.]

Editor's Notes —

Former §27-19-56.45 authorized the issuance of a distinctive motor vehicle license tag to supporters of the North Delta Museum.

§ 27-19-56.46. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.46. [Laws, 2002, ch. 559, § 16, eff from and after July 1, 2002.]

Editor's Notes —

Former §27-19-56.46 authorized the issuance of a distinctive motor vehicle license tag to supporters of People Against Litter.

§ 27-19-56.47. Special license tags or plates; aircraft pilot.

  1. Beginning with any registration year commencing on or after July 1, 2012, any owner of a motor vehicle who is an aircraft pilot licensed by the Federal Aviation Administration, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a private aircraft pilot or a commercial aircraft pilot. The distinctive license tags so issued shall be of such color and design as the Department of Revenue may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Air Safety Institute of the Aircraft Owners and Pilots Association.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit in the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
  7. In order for a distinctive license tag to be issued under this section, the provisions of Section 27-19-44(3) must be satisfied for the distinctive license tag before July 1, 2015.

HISTORY: Laws, 2002, ch. 559, § 17; Laws, 2012, ch. 534, § 41, eff from and after July 1, 2012.

Amendment Notes —

The 2012 amendment, in (1), added the conditional language at the beginning and substituted “Department of Revenue” for “State Tax Commission” in the last sentence; throughout (2) and (4), substituted “Department of Revenue” for “State Tax Commission” and substituted “department” for “commission” in the second sentence of (2); in (3), deleted “Beginning with any registration year on or after July 1, 2002” from the beginning and substituted “concurrently” for “concurrent” in the second sentence; substituted “Air Safety Institute” for “Air Safety Foundation” in (4)(a); substituted “Mississippi Burn Care Fund” for “Mississippi Fire Fighters Memorial Burn Center Fund” in (4)(b); and added (7).

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.48. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.48. [Laws, 2002, ch. 559, § 18, eff from and after July 1, 2002.]

Editor's Notes —

Former §27-19-56.48 authorized the issuance of a distinctive motor vehicle license tag displaying the emblem of the United States Military Academy.

§ 27-19-56.49. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.49. [Laws, 2002, ch. 559, § 19, eff from and after July 1, 2002.]

Editor's Notes —

Former §27-19-56.49 authorized the issuance of a distinctive motor vehicle license tag displaying the emblem of the United States Coast Guard Academy.

§ 27-19-56.50. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.50. [Laws, 2002, ch. 559, § 20, eff from and after July 1, 2002.]

Editor's Notes —

Former §27-19-56.50 authorized the issuance of a distinctive motor vehicle license tag displaying the emblem of the United States Merchant Marine Academy.

§ 27-19-56.51. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.51. [Laws, 2002, ch. 559, § 21, eff from and after July 1, 2002.]

Editor's Notes —

Former §27-19-56.51 authorized the issuance of a distinctive motor vehicle license tag displaying the emblem of the United States Air Force Academy.

§ 27-19-56.52. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.52. [Laws, 2002, ch. 559, § 22, eff from and after July 1, 2002.]

Editor's Notes —

Former §27-19-56.52 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Mississippi Institute of Arts and Letters.

§ 27-19-56.53. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.53. [Laws, 2002, ch. 559, § 23, eff from and after July 1, 2002.]

Editor's Notes —

Former §27-19-56.53 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Mississippi Walking Horse Association.

§ 27-19-56.54. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.54. [Laws, 2002, ch. 559, § 24, eff from and after July 1, 2002.]

Editor's Notes —

Former §27-19-56.54 authorized the issuance of a distinctive trauma care motor vehicle license tag displaying the phrase “Preventing Injuries.”

§ 27-19-56.55. Special license tags or plates; retired members of the Mississippi Highway Safety Patrol.

  1. Any owner of a motor vehicle who is a retired member of the Mississippi Highway Safety Patrol and who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for each motor vehicle registered in his name identifying such person as a retired member of the Mississippi Highway Safety Patrol. The distinctive license tags so issued shall be of such color and design as the State Tax Commission may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag and may, in the discretion of the State Tax Commission, display the county name.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the State Tax Commission. Applicants for such distinctive license tags shall present proof that they are a retired member of the Mississippi Highway Safety Patrol by presentation of a signed and notarized affidavit from the Commissioner of Public Safety. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2002, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrent with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The State Tax Commission shall deposit all fees into the State Treasury on the day collected. At the end of each month, the State Tax Commission shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Mississippi Highway Safety Patrol Retired Troopers Association.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Fire Fighters Memorial Burn Center Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2002, ch. 559, § 25; Laws, 2003, ch. 529, § 30; Laws, 2004, ch. 559, § 25, eff from and after July 1, 2004.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Amendment Notes —

The 2004 amendment substituted “Mississippi Highway Safety Patrol Retired Troopers Association” for “Mississippi Troopers Association, Inc.” in (4)(a).

Cross References —

Mississippi Fire Fighters Memorial Burn Center Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.56. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.56. [Laws, 2002, ch. 559, § 26; Laws, 2007, ch. 522, § 24, eff from and after July 1, 2007.]

Editor's Notes —

Former §27-19-56.56 authorized the issuance of a distinctive motor vehicle license tag displaying the emblem of the Prince Hall Grand Lodge of Mississippi.

§ 27-19-56.57. Special license tags or plates; Clergy.

  1. Beginning with any registration year commencing on or after July 1, 2016, any owner of a motor vehicle who is a resident of this state and who is a member of the clergy, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a member of the clergy. The distinctive license tags so issued shall be of such color and design as the Department of Revenue may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Baptist Children’s Village of Mississippi.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
  7. In order for a distinctive license tag to be issued under this section, the provisions of Section 27-19-44(3) must be satisfied for the distinctive license tag before July 1, 2019.

HISTORY: Laws, 2002, ch. 559, § 27; Laws, 2016, ch. 478, § 25, eff from and after July 1, 2016.

Amendment Notes —

The 2016 amendment substituted “Department of Revenue” and “department” for “State Tax Commission” and “commission,” respectively, throughout the section; added “Beginning with any registration year commencing on or after July 1, 2016” at the beginning of (1); in (3), deleted “Beginning with any registration year commencing on or after July 1, 2002” from the beginning and substituted “concurrently” for “concurrent”; substituted “Baptist Children’s Village” for “Mississippi state office of the Boys and Girls Clubs of America to be distributed evenly among the Boys and Girls Clubs of America located in the State” in (4)(a); substituted “Mississippi Burn Care Fund” for “Mississippi Fire Fighters Memorial Burn Center” in (4)(b); and added (7).

Cross References —

Mississippi Fire Fighters Memorial Burn Center Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.58. Special license tags or plates; Delta Sigma Theta Sorority.

  1. Except as otherwise provided in this subsection (1), any owner of a motor vehicle who is a resident of this state and who is a member or supporter of Delta Sigma Theta Sorority, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a member or supporter of such organization. From and after July 1, 2004, only persons who are members of Delta Sigma Theta Sorority may apply for and receive a distinctive license tag authorized under this section. The distinctive license tags so issued shall display the Greek letters of the organization, shall be of such color and design as the State Tax Commission may prescribe, and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the State Tax Commission. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2002, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrent with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The State Tax Commission shall deposit all fees into the State Treasury on the day collected. At the end of each month, the State Tax Commission shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Oxford Alumnae Chapter of Delta Sigma Theta Sorority.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Fire Fighters Memorial Burn Center Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2002, ch. 559, § 28; Laws, 2003, ch. 529, § 15; Laws, 2004, ch. 559, § 26, eff from and after July 1, 2004.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Amendment Notes —

The 2004 amendment, in (1), added “Except as otherwise provided in this subsection (1)” at the beginning, and inserted the second sentence; and substituted “Oxford Alumnae Chapter” for “State Chapter” in (4)(a).

Cross References —

Mississippi Fire Fighters Memorial Burn Center Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.59. Special license tags or plates; Boy Scouts of America.

  1. Beginning with any registration year commencing on or after July 1, 2007, any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Boy Scouts of America. Subject to the approval of the State Tax Commission, the distinctive license tags so issued shall be of such color and design as the Andrew Jackson Council, Boy Scouts of America, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the State Tax Commission. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The State Tax Commission shall deposit all fees into the State Treasury on the day collected. At the end of each month, the State Tax Commission shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Andrew Jackson Council, Boy Scouts of America, or its successor by merger or otherwise. The Andrew Jackson Council shall distribute the fees so received to the councils of the Boy Scouts of America with council boundaries covering any part of the State of Mississippi, including the Andrew Jackson Council, with the fees to be distributed to each of those councils on the basis of the fees generated by the purchase of the distinctive license tags within the counties covered by the particular council boundary. The State Tax Commission shall furnish to the Andrew Jackson Council such information as is necessary for the Andrew Jackson Council to distribute the fees in the manner herein provided. The Andrew Jackson Council is authorized to deduct an administrative fee from the fees distributed to the councils in such amount as is approved by the individual councils receiving the fees to be distributed.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
  7. In order for a distinctive license tag to be issued under this section, the provisions of Section 27-19-44(2) must be satisfied for the distinctive license tag before July 1, 2010.

HISTORY: Laws, 2002, ch. 559, § 29; Laws, 2007, ch. 522, § 25, eff from and after July 1, 2007.

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected a typographical error in the paragraph (4)(b). The words “Mississippi Fire Fighters Memorial Burn Center Fund” were changed to “Mississippi Burn Care Fund”. The Joint Committee ratified the correction at its June 26, 2007, meeting.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Amendment Notes —

The 2007 amendment added “Beginning with any registration year commencing on or after July 1, 2007” at the beginning of (1); in (3), deleted “Beginning with any registration year commencing on or after July 1, 2002” from the beginning and substituted “period of time to run concurrently” for “period of time to run concurrent” in the second sentence; added (7); and made minor stylistic changes.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.60. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.60. [Laws, 2002, ch. 559, § 30; Laws, 2004, ch. 559, § 27, eff from and after July 1, 2004.]

Editor's Notes —

Former §27-19-56.60 authorized the issuance of a distinctive motor vehicle license tag to supporters of Mississippi agriculture.

§ 27-19-56.61. Special license tags or plates; Autism Awareness.

  1. Any owner of a motor vehicle who is a resident of this state, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in subsection (3) of this section, shall be entitled to a special license tag that demonstrates the applicant’s support for autism awareness. The tags shall be of such color and design as the State Tax Commission shall prescribe subject to the approval of the Mississippi License Tag Commission; however each tag shall display the design of an interlocking puzzle strip with the name “Autism Awareness,” and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the State Tax Commission. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2002, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrent with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The State Tax Commission shall deposit all fees into the State Treasury on the day collected. At the end of each month, the State Tax Commission shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the statewide nonprofit organization, “Together Enhancing Autism Awareness in Mississippi” (TEAAM).
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Fire Fighters Memorial Burn Center Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2002, ch. 559, § 31, eff from and after July 1, 2002.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Cross References —

Mississippi Fire Fighters Memorial Burn Center Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.62. Special license tags or plates; Bronze Star recipient.

    1. In recognition of the patriotic services rendered by Mississippians who are recipients of the Bronze Star, any such person, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in subsection (3) of this section, shall be privileged to obtain one (1) distinctive motor vehicle license plate or tag for each motor vehicle registered in his name identifying him as a recipient of the Bronze Star.
    2. A person who is privileged to obtain a distinctive motor vehicle license plate or tag identifying such person as a recipient of the Bronze Star and who is eligible to obtain a special license plate under Section 27-19-56 is privileged to obtain one (1) distinctive motor vehicle license plate or tag bearing the International Symbol of Access adopted by Rehabilitation International in 1969 at its Eleventh World Congress on Rehabilitation of the disabled and identifying such person as a recipient of the Bronze Star.
    3. Except as otherwise provided in paragraph (b) of this subsection, the tags shall be of such color and design as the Department of Revenue shall prescribe, subject to the approval of the Mississippi License Tag Commission, and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  1. Application for the distinctive license tags shall be made to the county tax collector on forms prescribed by the Department of Revenue. Applicants for such distinctive license tags shall present to the issuing official written proof that the applicant is a recipient of the Bronze Star; however, if the person is applying for a distinctive tag pursuant to subsection (1)(b) of this section, the applicant shall also meet the requirements of Section 27-19-56. The application and the additional fee, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  2. Beginning with any registration year commencing on or after July 1, 2002, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  3. The Department of Revenue shall deposit all fees into the State Treasury on the day received. At the end of each month, the Department of Revenue shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued under this section shall be deposited in the State Treasury to the credit of a special fund to be administered by the board overseeing the veterans nursing homes in this state for the benefit of indigent veterans who are residents of such nursing homes.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  4. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  5. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2002, ch. 559, § 32; Laws, 2011, ch. 523, § 55, eff from and after passage (approved Apr. 26, 2011); Laws, 2018, ch. 432, § 25, eff from and after July 1, 2018.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Amendment Notes —

The 2011 amendment substituted “Mississippi Burn Care Fund” for ”Mississippi Fire Fighters Memorial Burn Center Fund” in (4)(b); substituted “Department of Revenue” for ”State Tax Commission,” “department” for “commission” throughout; and deleted “or the Silver Star” following “Bronze Star” throughout the section and made a minor stylistic change.

The 2018 amendment divided former (1) into present (1)(a) and (c) by adding the exception at the beginning of the former last sentence and designating it (c); added (1)(b); and added “however, if the person is applying for a distinctive tag pursuant to subsection (1)(b) of this section, the applicant shall also meet the requirements of Section 27-19-56” at the end of the second sentence of (2).

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.63. Special license tags or plates; Diabetics.

  1. Upon application by any legal resident of the State of Mississippi who is diabetic or who is an immediate family member or caregiver of a person who is diabetic, the Department of Revenue shall prepare and issue through the county tax collectors a special license plate for each motor vehicle that is registered in the applicant’s name. The initial application shall be accompanied by the certification of a licensed physician that the applicant (a) meets the definition of a diabetic as set forth in subsection (2) of this section, or (b) is an immediate family member or caregiver of a person who meets the definition of a diabetic as set forth in subsection (2) of this section. For the purposes of this section, the term “immediate family member” means the applicant’s spouse, father or mother, or a brother, sister or child of the applicant. Except as otherwise provided, an applicant for the special license plate shall not be required to pay any fee or charge for the issuance of such license plate separate from or in addition to the road and bridge privilege taxes, ad valorem taxes and registration fees otherwise required by law to be paid for the issuance of a regular license plate for the vehicle. The special license plate shall be of such color and design as the Department of Revenue may prescribe and shall consist of such letters, numbers or both as may be necessary to distinguish each license plate.
  2. For the purpose of this section, the term “diabetic” means a person who is affected with diabetes, including Type I, Type II, gestational or any secondary form of diabetes regardless of mode of treatment, age of onset or duration of the disease.
  3. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (4) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  4. Beginning with any registration year commencing on or after July 1, 2003, any person other than a person who is diabetic applying for a distinctive tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for distinctive license tags under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag.
  5. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on special license tags issued pursuant to this section shall be distributed to the Diabetes Foundation of Mississippi, Inc.
    2. One Dollar ($1.00) of each additional fee collected on special license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on special tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended only for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  6. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the license tag.
  7. In case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided in Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2002, ch. 559, § 33; Laws, 2003, ch. 529, § 8; Laws, 2004, ch. 559, § 28; Laws, 2011, ch. 428, § 3, eff from and after July 1, 2011.

Amendment Notes —

The 2004 amendment substituted “each motor vehicle” for “not more than one (1) vehicle” in the first sentence of (1); and substituted “distributed to the Diabetes Foundation of Mississippi” for “deposited into the special fund created under Section 27-19-56.69(8)” in (5)(a);

The 2011 amendment substituted “department” for “commission” at the end of the second sentence in (3); substituted “Mississippi Burn Care Fund” for “Mississippi Fire Fighters Memorial Burn Center Fund” in (5)(b); substituted “up to two (2) license decals” for “a month and year license decal” in the last sentence of (6); substituted “Department of Revenue” for “State Tax Commission” throughout the section; and made minor stylistic changes.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.64. Special license tags or plates; Petal School District.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Petal, Mississippi, School District. The distinctive license tags so issued shall display the words “Petal School District” and shall be of such color and design as the State Tax Commission, with the advice of the Petal Education Foundation, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the State Tax Commission. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2002, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrent with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The State Tax Commission shall deposit all fees into the State Treasury on the day collected. At the end of each month, the State Tax Commission shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Petal Education Foundation.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Fire Fighters Memorial Burn Center Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2002, ch. 559, § 34; Laws, 2003, ch. 529, § 10, eff from and after July 1, 2003.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Cross References —

Mississippi Fire Fighters Memorial Burn Center Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.65. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.65. [Laws, 2002, ch. 559, § 35; Laws, 2003, ch. 529, § 11, eff from and after July 1, 2003.]

Editor's Notes —

Former §27-19-56.65 authorized the issuance of a distinctive motor vehicle license tag to supporters of the DeSoto County School District.

§ 27-19-56.66. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.66. [Laws, 2002, ch. 559, § 36; Laws, 2003, ch. 529, § 12, eff from and after July 1, 2003.]

Editor's Notes —

Former §27-19-56.66 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Simpson County School District.

§ 27-19-56.67. Special license tags or plates; Omega Psi Phi Fraternity.

  1. Except as otherwise provided in this subsection (1), any owner of a motor vehicle who is a resident of this state and who is a member or supporter of Omega Psi Phi Fraternity, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a member or supporter of such organization. From and after July 1, 2004, only persons who are members of Omega Psi Phi Fraternity may apply for and receive a distinctive license tag authorized under this section. The distinctive license tags so issued shall display the Greek letters of the organization, shall be of such color and design as the State Tax Commission may prescribe, and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the State Tax Commission. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2002, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrent with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The State Tax Commission shall deposit all fees into the State Treasury on the day collected. At the end of each month, the State Tax Commission shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the State Chapter of Omega Psi Phi Fraternity.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Fire Fighters Memorial Burn Center Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2002, ch. 559, § 37; Laws, 2003, ch. 529, § 16; Laws, 2004, ch. 559, § 29, eff from and after July 1, 2004.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Amendment Notes —

The 2004 amendment, in (1), added “Except as otherwise provided in this subsection (1)” at the beginning, and inserted the second sentence.

Cross References —

Mississippi Fire Fighters Memorial Burn Center Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.68. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.68. [Laws, 2002, ch. 559, § 38; Laws, 2011, ch. 523, § 47, eff from and after passage (approved Apr. 26, 2011).]

Editor's Notes —

Former §27-19-56.68 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Girl Scouts of the United States of America.

§ 27-19-56.69. Special license tags or plates; NASCAR; special fund created for renovation of New Capitol, Old Capitol, Governor’s Mansion and War Memorial Building.

  1. The State Tax Commission may enter into agreements for the purchase of distinctive National Association for Stock Car Auto Racing (“NASCAR”) theme license tags. The State Tax Commission may enter into any agreement with the supplier of such distinctive license tags, or other entity, necessary to carry out the purposes of this section. The distinctive license tags shall be of such design as the supplier of the tags, with the advice of the State Tax Commission, may prescribe.
  2. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (4) of this section, shall be issued a distinctive license tag for each motor vehicle registered in his name a distinctive license tag displaying NASCAR themes.
  3. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the State Tax Commission. The application and the additional fee imposed under subsection (5) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  4. Except as otherwise provided in this subsection (4), beginning with any registration year commencing on or after July 1, 2002, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty-five Dollars ($35.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. However, for the first one hundred (100) license tags issued displaying a particular NASCAR theme, the State Tax Commission may establish an auction or similar procedure for the purpose of determining the order in which such distinctive license tags are sold and the amount of the additional fee for the distinctive license tags which shall be due at the time the original application is made for such a distinctive license tag, and Thirty-five Dollars ($35.00) thereafter annually at the time of renewal registration. The additional fee paid shall be for a period of time to run concurrent with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  5. The State Tax Commission shall deposit all fees into the State Treasury on the day collected. At the end of each month, the State Tax Commission shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. A portion of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the supplier of the license tags according to the terms of any agreement between the State Tax Commission and the supplier of the distinctive license tags.
    2. One Dollar ($1.00) of the additional fees collected on distinctive license tags issued pursuant to this section shall be deposited into the special fund created in Section 27-19-44.2.
    3. The remainder of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the special fund created in subsection (8) of this section.
  6. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  7. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed proportionately in the same manner as funds from the sale of regular distinctive license tags issued under this section.
  8. There is established in the State Treasury a special fund which shall consist of monies required by law to be deposited therein. Monies in the special fund, upon legislative appropriation, may be expended by the Mississippi Department of Archives and History for the purpose of paying the costs of repair and renovation of the New Capitol, Old Capitol, Governor’s Mansion and War Memorial Building. Unexpended amounts remaining in the special fund at the end of the fiscal year shall not lapse into the State General Fund, and any interest earned or investment earnings on amounts in the special fund shall be deposited to the credit of the special fund.

HISTORY: Laws, 2002, ch. 559, § 39; Laws, 2003, ch. 529, § 9, eff from and after July 1, 2003.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Cross References —

Department of Archives and History, generally, see §39-5-1 et seq.

§ 27-19-56.70. Special license tags or plates; Choose Life.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (4) of this section, shall be issued a distinctive license tag for each motor vehicle registered in his name, which shall be produced in such color and design as the State Tax Commission, with the advice of the Choose Life Advisory Committee, may prescribe. The words “Choose Life” shall be centered at the bottom of the license tag. The State Tax Commission shall prescribe such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the State Tax Commission. The application and the additional fee imposed under subsection (4) of this section, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2002, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrent with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The State Tax Commission shall deposit all fees into the State Treasury on the day collected. At the end of each month, the State Tax Commission shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be disbursed to the Choose Life Advisory Committee to be used as provided for in subsection (5) of this section.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Fire Fighters Memorial Burn Center Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. Funds disbursed to the Choose Life Advisory Committee under this section may be used for any purpose other than for administrative expenses, legal expenses, capital expenditures, attempting to influence any legislation or any political campaign on behalf or in opposition to any candidate for public office.
  6. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) month and year license decals for each distinctive license tag issued under this section, which will expire the same month and year as the license tag.
  7. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2002, ch. 559, § 40; Laws, 2003, ch. 529, § 38, eff from and after July 1, 2003.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Cross References —

Mississippi Fire Fighters Memorial Burn Center Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.71. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.71. [Laws, 2002, ch. 559, § 41; Laws, 2003, ch. 529, § 31, eff from and after July 1, 2003.]

Editor's Notes —

Former §27-19-56.71 authorized the issuance of a distinctive motor vehicle license tag to supporters of Mothers Against Drunk Driving (MADD).

§ 27-19-56.72. Special license tags or plates; Mississippi Association of Realtors.

  1. Any owner of a motor vehicle, who is a member of the Mississippi Association of Realtors, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in subsection (3), shall be issued a special license tag which displays the blue and gold REALTOR trademark logo on the left side of the license tag. The distinctive license tags so issued shall be of a color and design as the Department of Revenue, with the advice of the Mississippi Association of Realtors, may prescribe, and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the special license tag shall be made to the county tax collector on forms prescribed by the Department of Revenue. Proof of membership in the Mississippi Association of Realtors shall be presented to the county tax collector at the time of the application. An applicant’s personal business card on which the REALTOR trademark logo is also printed shall be accepted as proof of membership in the Mississippi Association of Realtors. The application and the additional fee, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2003, any person applying for a distinctive tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for distinctive license tags under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag or is no longer affiliated with the Mississippi Association of Realtors, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Except as otherwise provided in this paragraph (a), Twenty-four Dollars ($24.00) of each additional fee collected on special license tags issued pursuant to this section shall be distributed to Mississippi Association of Habitat for Humanity Affiliates, Inc., for use in funding affordable housing projects in Mississippi. However, from and after July 1, 2017, Twenty-four Dollars ($24.00) of each additional fee collected on such special license tags issued pursuant to this section shall be distributed to the Mississippi REALTOR® Disaster Relief Fund.
    2. One Dollar ($1.00) of each additional fee collected on special license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on special tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended only for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the license tag.
  6. In case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided in Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2003, ch. 529, § 1; Laws, 2011, ch. 428, § 4; Laws, 2012, ch. 534, § 42; Laws, 2017, ch. 432, § 15, eff from and after July 1, 2017.

Amendment Notes —

The 2011 amendment substituted “department” for “commission” at the end of the second sentence in (2); substituted “Mississippi Burn Care Fund” for “Mississippi Fire Fighters Memorial Burn Center Fund” in (4)(b); substituted “up to two (2) license decals” for “a month and year license decal” in the last sentence of (5); substituted “Department of Revenue” for “State Tax Commission” throughout the section; and made minor stylistic changes.

The 2012 amendment substituted “Mississippi Association of Habitat for Humanity Affiliates, Inc.” for “Habitat for Humanity International, Inc.” in (4)(a).

The 2017 amendment, in (4)(a), added the exception at the beginning, and added the last sentence.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.73. Special license tags or plates; Mississippi Forestry Association supporters.

  1. Any owner of a motor vehicle, who is a resident of this state, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in subsection (3), shall be issued a special license tag for each motor vehicle registered in his name identifying such person as a supporter of the Mississippi Forestry Association. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Mississippi Forestry Association, may prescribe, and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2003, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be disbursed to the Mississippi Forestry Association to be used for public relations and educational programs informing citizens about conservation practices.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed proportionately in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2003, ch. 529, § 2; Laws, 2011, ch. 428, § 5, eff from and after July 1, 2011.

Amendment Notes —

The 2011 amendment substituted “department” for “commission” at the end of the second sentence in (2); substituted “Mississippi Burn Care Fund” for “Mississippi Fire Fighters Memorial Burn Center Fund” in (4)(b); substituted “up to two (2) license decals” for “a month and year license decal” in the last sentence of (5); substituted “Department of Revenue” for “State Tax Commission” throughout the section; and made minor stylistic changes.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.74. Special license tags or plates; Stop Child Abuse.

  1. Beginning with any registration year commencing on or after July 1, 2012, owners of motor vehicles upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in subsection (3) of this section, shall be entitled to a distinctive license tag that demonstrates their support for the prevention of child abuse. The tags shall be of such color and design as the Department of Revenue prescribes subject to the approval of the Mississippi License Tag Commission; however, each tag shall display the words “Stop Child Abuse” and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrent with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Children’s Trust Fund created in Section 93-21-305.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
  7. In order for a distinctive license tag to be issued under this section, the provisions of Section 27-19-44(3) must be satisfied for the distinctive license tag before July 1, 2015.

HISTORY: Laws, 2003, ch. 529, § 3; Laws, 2004, ch. 559, § 30; Laws, 2012, ch. 534, § 43, eff from and after July 1, 2012.

Amendment Notes —

The 2004 amendment substituted “Mississippi Children’s Trust Fund created in Section 93-21-305” for “special fund created in subsection (7) of this section” in (4)(a); and deleted former (7) which read: “There is established in the State Treasury a special fund which shall consist of monies required to be deposited therein under subsection (4) of this section. Monies in the special fund, upon legislative appropriation, shall be expended by the Mississippi Department of Human Services to help defray the operational expenses of the Division of Family and Children’s Services at the county level. Unexpended amounts remaining in the special fund at the end of the fiscal year shall not lapse into the State General Fund, and any interest earned or investment earnings on amounts in the special fund shall be deposited to the credit of the special fund.”

The 2012 amendment, throughout (1), (2), and (4), substituted “Department of Revenue” for “State Tax Commission”; added the conditional language at the beginning of (1); substituted “department” for “commission” in the second sentence of (2); deleted “Beginning with any registration year commencing on or after July 1, 2003” from the beginning of (3); substituted “Mississippi Burn Care Fund” for “Mississippi Fire Fighters Memorial Burn Center Fund” in (4)(b); and added (7).

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

Mississippi Children’s Trust Fund, see §93-21-305.

§ 27-19-56.75. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.75. [Laws, 2003, ch. 529, § 4; Laws, 2011, ch. 428, § 6, eff from and after July 1, 2011.]

Editor's Notes —

Former §27-19-56.75 authorized the issuance of a distinctive motor vehicle license tag to State Board of Funeral Service licensees.

§ 27-19-56.76. Special license tags or plates; Mississippi Nurses Foundation supporter.

  1. Any owner of a motor vehicle, who is a resident of this state, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in subsection (3) of this section, shall be issued a special license tag for each motor vehicle registered in his name identifying such person as a supporter of the Mississippi Nurses Foundation. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Mississippi Nurses Association, may prescribe, and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2017, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Fifty Dollars ($50.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Forty-four Dollars ($44.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be disbursed to the Mississippi Nurses Foundation.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed proportionately in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2003, ch. 529, § 5; Laws, 2011, ch. 428, § 7; Laws, 2017, ch. 432, § 26, eff from and after July 1, 2017.

Amendment Notes —

The 2011 amendment substituted “department” for “commission” at the end of the second sentence in (2); substituted “Mississippi Burn Care Fund” for “Mississippi Fire Fighters Memorial Burn Center Fund” in (4)(b); substituted “up to two (2) license decals” for “a month and year license decal” in the last sentence of (5); substituted “Department of Revenue” for “State Tax Commission” throughout the section; and made minor stylistic changes.

The 2017 amendment, in (3), substituted “July 1, 2017” for “July 1, 2003” and “Fifty Dollars ($50.00)” for “Thirty Dollars ($30.00)”; and substituted “Forty-four Dollars ($44.00)” for “Twenty-four Dollars ($24.00)” in (4)(a).

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.77. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.77. [Laws, 2003, ch. 529, § 6; Laws, 2011, ch. 428, § 8, eff from and after July 1, 2011.]

Editor's Notes —

Former §27-19-56.77 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Mississippi Junior Golf Foundation.

§ 27-19-56.78. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.78. [Laws, 2003, ch. 529, § 7, eff from and after July 1, 2003.]

Editor's Notes —

Former §27-19-56.78 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Mississippi Association of Community Action Agencies.

§ 27-19-56.79. Special license tags or plates; United States Army Special Forces.

  1. In recognition of the patriotic services rendered the United States, Mississippi and the citizens thereof, any resident of the state who is on active duty with the United States Army Special Forces, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive motor vehicle license plate or tag identifying him as an active duty member of the United States Army Special Forces. The distinctive license tags so issued shall be of such color and design as the State Tax Commission may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the State Tax Commission. Applicants for the distinctive license tag shall present proof of their active duty membership in the United States Army Special Forces to the county tax collector. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2003, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrent with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The State Tax Commission shall deposit all fees into the State Treasury on the day collected. At the end of each month, the State Tax Commission shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into a special fund that is created in the State Treasury. Monies in the fund may be expended by the Mississippi State Veterans Affairs Board for the maintenance, operation and administration of state veterans homes.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Fire Fighters Memorial Burn Center Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2003, ch. 529, § 21, eff from and after July 1, 2003.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Cross References —

Mississippi Fire Fighters Memorial Burn Center Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.80. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.80. [Laws, 2003, ch. 529, § 23, eff from and after July 1, 2003.]

Editor's Notes —

Former §27-19-56.80 authorized the issuance of a distinctive motor vehicle license tag to supporters of POW or MIA members of the United States Armed Forces.

§ 27-19-56.81. Special license tags or plates; Mississippi Loggers Association, Inc. supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for each motor vehicle registered in his name identifying such person as a supporter of the Mississippi Loggers Association, Inc. The distinctive license tags so issued shall be of such color and design as the State Tax Commission, with the advice of the Mississippi Loggers Association, Inc., may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the State Tax Commission. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2003, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrent with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The State Tax Commission shall deposit all fees into the State Treasury on the day collected. At the end of each month, the State Tax Commission shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Mississippi Loggers Association, Inc.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Fire Fighters Memorial Burn Center Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2003, ch. 529, § 25, eff from and after July 1, 2003.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Cross References —

Mississippi Fire Fighters Memorial Burn Center Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.82. Special license tags or plates; Sons of Confederate Veterans supporter.

  1. Any owner of a motor vehicle or motorcycle, or both, who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for each motor vehicle or motorcycle, or both, registered in his name identifying such person as a supporter of the Sons of Confederate Veterans. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Mississippi Division, Sons of Confederate Veterans, may prescribe, and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2003, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s or motorcycle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Mississippi Division, Sons of Confederate Veterans.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2003, ch. 529, § 26; Laws, 2017, ch. 432, § 29, eff from and after July 1, 2017.

Amendment Notes —

The 2017 amendment substituted “Department of Revenue” and “department” for “State Tax Commission” and “commission” throughout; inserted “or motorcycle, or both” twice in (1); in the second sentence of (3), substituted “time to run concurrently” for “time to run concurrent” and inserted “or motorcycle’s”; and substituted “Mississippi Burn Care Fund” for “Mississippi Fire Fighters Memorial Burn Center Fund” in (4)(b).

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.83. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.83. [Laws, 2003, ch. 529, § 27, eff from and after July 1, 2003.]

Editor's Notes —

Former §27-19-56.83 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Mississippi Scuba Diving Association, Inc.

§ 27-19-56.84. Special license tags or plates; Mississippi Blood Services, Inc. supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for each motor vehicle registered in his name identifying such person as a supporter of Mississippi Blood Services, Inc. The distinctive license tags so issued shall be of such color and design as the State Tax Commission, with the advice of Mississippi Blood Services, Inc., may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the State Tax Commission. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2003, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrent with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The State Tax Commission shall deposit all fees into the State Treasury on the day collected. At the end of each month, the State Tax Commission shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Mississippi Blood Services, Inc.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Fire Fighters Memorial Burn Center Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2003, ch. 529, § 28, eff from and after July 1, 2003.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Cross References —

Mississippi Fire Fighters Memorial Burn Center Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.85. Special license tags or plates; Vietnam Veteran.

In recognition of the patriotic service rendered by Mississippians who are honorably discharged veterans who served in the United States Armed Forces during the Vietnam Conflict and were awarded a Vietnam Service Ribbon, any such person is privileged to obtain distinctive motor vehicle license plates or tags for each motor vehicle registered in his name identifying his status as a Vietnam veteran. The State Tax Commission, with concurrence by the State Veterans Affairs Board, shall develop decals to be affixed to the license tag indicating branch and period of military service. The distinctive plates or tags shall be of a color and design designated by the Tax Commission with concurrence by the State Veterans Affairs Board.

The distinctive license plates shall be prepared by the Tax Commission and shall be issued through the tax collectors of the counties in the same manner as are other motor vehicle license plates or tags. An additional annual tag fee of Thirty Dollars ($30.00) shall be collected by the tax collector for such license plates or tags and shall be remitted to the Tax Commission on a monthly basis as prescribed by the commission. The additional fee is due and payable at the time the original application is made for a distinctive tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. The State Tax Commission shall deposit such fee to the credit of a fund to be administered by the board overseeing the veterans nursing homes in this state for the benefit of indigent veterans who are residents of such nursing homes.

An applicant for such distinctive plates shall present to the issuing official written evidence of the veteran’s service. Such evidence shall include a copy of the applicant’s DD-214 form, a Report of Separation from Military Service, a military discharge document, or a written certification of military service from the State Veterans Affairs Board. The distinctive license plates or tags so issued shall be used only upon a personally or jointly owned private passenger vehicle (to include station wagons, recreational motor vehicles and pickup trucks) registered in the name, or jointly in the name, of the person making application therefor, and when issued to such person shall be used upon the vehicle for which issued in lieu of the standard license plate or license tag normally issued for such vehicle.

The distinctive license plates shall not be transferable between motor vehicle owners; and in the event the owner of a vehicle bearing a distinctive plate shall sell, trade, exchange or otherwise dispose of the vehicle, such plate shall be retained by such owner and returned to the tax collector.

In order for a distinctive license tag to be issued under this section, the provisions of Section 27-19-44(2) must be complied with before July 1, 2011.

HISTORY: Laws, 2003, ch. 529, § 29; Laws, 2008, ch. 515, § 28, eff from and after July 1, 2008.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Amendment Notes —

The 2008 amendment added the last paragraph.

§ 27-19-56.86. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.86. [Laws, 2003, ch. 529, § 32, eff from and after July 1, 2003.]

Editor's Notes —

Former §27-19-56.86 authorized the issuance of a distinctive motor vehicle license tag to supporters of Campus Life.

§ 27-19-56.87. Special license tags or plates; St. Jude Children’s Research Hospital supporter.

  1. Any owner of a motor vehicle, who is a resident of this state, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in subsection (3) of this section, shall be issued a special license tag for each motor vehicle registered in his name identifying such person as a supporter of St. Jude Children’s Research Hospital. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the ALSAC/St. Jude Children’s Research Hospital, may prescribe, and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2003, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be disbursed to ALSAC/St. Jude Children’s Research Hospital.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed proportionately in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2003, ch. 529, § 35; Laws, 2011, ch. 428, § 9, eff from and after July 1, 2011.

Amendment Notes —

The 2011 amendment substituted “department” for “commission” at the end of the second sentence in (2); substituted “Mississippi Burn Care Fund” for “Mississippi Fire Fighters Memorial Burn Center Fund” in (4)(b); substituted “up to two (2) license decals” for “a month and year license decal” in the last sentence of (5); substituted “Department of Revenue” for “State Tax Commission” throughout the section; and made minor stylistic changes.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.88. Repealed.

Repealed by Laws, 2015, Ch. 481, § 35, effective July 1, 2015.

§27-19-56.88. [Laws, 2003, ch. 529, § 36; Laws, 2011, ch. 428, § 10, eff from and after July 1, 2011.]

Editor’s Notes —

Former §27-19-56.88 [Laws, 2003, ch. 529, § 36; Laws, 2011, ch. 428, § 10, effective from and after July 1, 2011; Repealed by Laws, 2015, ch. 481, § 35, effective from and after July 1, 2015] provided for a special license tag or plate for Friends of the MED, Coahoma County.

Amendment Notes —

The 2011 amendment substituted “department” for “commission” at the end of the second sentence in (2); substituted “Mississippi Burn Care Fund” for “Mississippi Fire Fighters Memorial Burn Center Fund” in (4)(b); substituted “up to two (2) license decals” for “a month and year license decal” in the last sentence of (5); substituted “Department of Revenue” for “State Tax Commission” throughout the section; and made minor stylistic changes.

§ 27-19-56.89. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.89. [Laws, 2003, ch. 529, § 37, eff from and after July 1, 2003.]

Editor's Notes —

Former §27-19-56.89 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Mississippi Arts Commission.

§ 27-19-56.90. Special license tags or plates; National Rifle Association of America supporter.

  1. Any owner of a motor vehicle, who is a resident of this state, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in subsection (3) of this section, shall be issued a special license tag for each motor vehicle registered in his name identifying such person as a supporter of the National Rifle Association of America. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the National Rifle Association of America, may prescribe, and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2004, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be disbursed to the NRA Foundation State Fund Account for Mississippi to be used for projects that qualify under Section 501(c)(3) of the Internal Revenue Service Code, including, but not restricted to, hunter education, firearms safety courses, marksmanship training and wildlife conservation.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed proportionately in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2004, ch. 559, § 1; Laws, 2011, ch. 428, § 11, eff from and after July 1, 2011.

Amendment Notes —

The 2011 amendment substituted “department” for “commission” at the end of the second sentence in (2); substituted “Mississippi Burn Care Fund” for “Mississippi Fire Fighters Memorial Burn Center Fund” in (4)(b); substituted “up to two (2) license decals” for “a month and year license decal” in the last sentence of (5); substituted “Department of Revenue” for “State Tax Commission” throughout the section; and made minor stylistic changes.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.91. Special license tags or plates; Blair E. Batson Hospital for Children supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for each motor vehicle registered in his name identifying such person as a supporter of the Blair E. Batson Hospital for Children. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Friends of Children’s Hospital, may prescribe, and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2017, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Fifty Dollars ($50.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Forty-four Dollars ($44.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Friends of Children’s Hospital.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2004, ch. 559, § 2; Laws, 2017, ch. 432, § 27, eff from and after July 1, 2017.

Amendment Notes —

The 2017 amendment substituted “Department of Revenue” and “department” for references to “State Tax Commission” and “commission” throughout; in (3), substituted “July 1, 2017” for “July 1, 2004,” “Fifty Dollars ($50.00)” for “Thirty Dollars ($30.00),” and “time to run concurrently” for “time to run concurrent”; and in (4), substituted “Forty-four Dollars ($44.00)” for “Twenty-four Dollars ($24.00)” in (a), and “Mississippi Burn Care Fund” for “Mississippi Fire Fighters Memorial Burn Center Fund.”

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.92. Special license tags or plates; Down Syndrome awareness.

  1. Any owner of a motor vehicle, who is a resident of this state, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in subsection (3) of this section, shall be issued a special down syndrome awareness license tag for each motor vehicle registered in his name. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Central Mississippi Down Syndrome Society, may prescribe, and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2004, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be disbursed to the Central Mississippi Down Syndrome Society.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed proportionately in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2004, ch. 559, § 3; Laws, 2011, ch. 428, § 12, eff from and after July 1, 2011.

Amendment Notes —

The 2011 amendment substituted “department” for “commission” at the end of the second sentence in (2); substituted “Mississippi Burn Care Fund” for “Mississippi Fire Fighters Memorial Burn Center Fund” in (4)(b); substituted “up to two (2) license decals” for “a month and year license decal” in the last sentence of (5); substituted “Department of Revenue” for “State Tax Commission” throughout the section; and made minor stylistic changes.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.93. Special license tags or plates; breast cancer awareness.

  1. Any owner of a motor vehicle, who is a resident of this state, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in subsection (3) of this section, shall be issued a special breast cancer awareness license tag for each motor vehicle registered in his name. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Central Mississippi Steel Magnolia Affiliate and the North Mississippi Affiliate of the Susan G. Komen Breast Cancer Foundation, may prescribe, and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2004, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of eachadditional fee collected on distinctive license tags issued pursuantto this section shall be disbursed to the Susan G. Komen Breast CancerFoundation to support statewide programsin Mississippi.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed proportionately in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2004, ch. 559, § 4; Laws, 2011, ch. 428, § 13, eff from and after July 1, 2011; Laws, 2018, ch. 432, § 27, eff from and after July 1, 2018.

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected a typographical error in the last sentence of subsection (5) by substituting “The tax collector shall issue up to two (2) license decals” for “The tax collector shall issue up to two (2) decals.” The Joint Committee ratified the correction at its July 13, 2011, meeting.

Amendment Notes —

The 2011 amendment substituted “department” for “commission” at the end of the second sentence in (2); substituted “Mississippi Burn Care Fund” for “Mississippi Fire Fighters Memorial Burn Center Fund” in (4)(b); substituted “up to two (2) license decals” for “a month and year license decal” in the last sentence of (5); substituted “Department of Revenue” for “State Tax Commission” throughout the section; and made minor stylistic changes.

The 2018 amendment rewrote (4)(a), which read: “(a)(i) Twelve Dollars ($12.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be disbursed to the Central Mississippi Steel Magnolia Affiliate of the Susan G. Komen Breast Cancer Foundation. (ii) Twelve Dollars ($12.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be disbursed to the North Mississippi Affiliate of the Susan G. Komen Breast Cancer Foundation.”

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.94. Special license tags or plates; “Mississippi Blues Trail.”

  1. Beginning with any registration year commencing on or after July 1, 2007, owners of motor vehicles upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in subsection (3) of this section, shall be entitled to a distinctive license tag that demonstrates their appreciation of blues music. The tags shall be of such color and design as the Department of Revenue prescribes subject to the approval of the Mississippi License Tag Commission; however, each tag shall display the words “Mississippi Blues Trail” and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Mississippi Blues Foundation.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
  7. There is established in the State Treasury a special fund to be known as the Blues Heritage Fund. Monies in the special fund shall be transferred to the Mississippi Blues Foundation, and this subsection (7) shall stand repealed from and after the date that all monies in the special fund have been transferred to the Mississippi Blues Foundation.
  8. In order for a distinctive license tag to be issued under this section, the provisions of Section 27-19-44(2) must be satisfied for the distinctive license tag before July 1, 2010.

HISTORY: Laws, 2004, ch. 559, § 5; Laws, 2007, ch. 522, § 1; Laws, 2010, ch. 518, § 36, eff from and after July 1, 2010.

Amendment Notes —

The 2007 amendment added “Beginning with any registration year commencing on or after July 1, 2007” at the beginning of (1); deleted “Beginning with any registration year commencing on or after July 1, 2004” from the beginning of (3); substituted “Mississippi Burn Care Fund” for “Mississippi Fire Fighters Memorial Burn Center Fund” in (4)(b); and added (8).

The 2010 amendment, in (1), (2) and (4), substituted “Department of Revenue” for “State Tax Commission”; in the last sentence in (1), substituted “’Mississippi Blues Trail”’ for “’Mississippi, Home of the Blues”’; in the second sentence in (2), substituted “department” for “commission”; in (4)(a), substituted “shall be distributed to the Mississippi Blues Foundation” for “shall be deposited into the special fund created in subsection (7) of this section”; in (7), in the first sentence, deleted “which shall consist of monies required to be deposited therein under subsection (4) of this section” from the end, rewrote the former second sentence, which read: “Monies in the special fund shall be appropriated by the Legislature for projects that preserve and promote Mississippi’s blues music heritage,” and deleted the former last sentence, which read: “Unexpended amounts remaining in the special fund at the end of the fiscal year shall not lapse into the State General Fund, and any interest earned or investment earnings on amounts in the special fund shall be deposited to the credit of the special fund.”

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.95. Special license tags or plates; Delta Waterfowl Foundation supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for each motor vehicle registered in his name identifying such person as a supporter of the Delta Waterfowl Foundation. The distinctive license tags so issued shall be of such color and design as the State Tax Commission, with the advice of the Delta Waterfowl Foundation, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the State Tax Commission. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2004, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrent with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The State Tax Commission shall deposit all fees into the State Treasury on the day collected. At the end of each month, the State Tax Commission shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Delta Waterfowl Foundation.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Fire Fighters Memorial Burn Center Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2004, ch. 559, § 6, eff from and after July 1, 2004.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Cross References —

Mississippi Fire Fighters Memorial Burn Center Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.96. Special license tags or plates; Professional Hair Designers Incorporated member.

  1. Any owner of a motor vehicle, who is a resident of this state, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in subsection (3) of this section, shall be issued a special license tag for each motor vehicle registered in his name identifying such person as a member of Professional Hair Designers Incorporated. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of Professional Hair Designers Incorporated, may prescribe, and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2004, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be disbursed to Professional Hair Designers Incorporated.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed proportionately in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2004, ch. 559, § 7; Laws, 2011, ch. 428, § 14, eff from and after July 1, 2011.

Amendment Notes —

The 2011 amendment substituted “department” for “commission” at the end of the second sentence in (2); substituted “Mississippi Burn Care Fund” for “Mississippi Fire Fighters Memorial Burn Center Fund” in (4)(b); substituted “up to two (2) license decals” for “a month and year license decal” in the last sentence of (5); substituted “Department of Revenue” for “State Tax Commission” throughout the section; and made minor stylistic changes.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.97. Special license tags or plates; American Cancer Society Supporter.

  1. Beginning with any registration year commencing on or after July 1, 2016, any owner of a motor vehicle, who is a resident of this state, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in subsection (3) of this section, shall be issued a special license tag for each motor vehicle registered in his name identifying such person as a supporter of the American Cancer Society. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the American Cancer Society, Mid-South Division, Incorporated, may prescribe, and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be disbursed to the American Cancer Society, Mid-South Division, Incorporated.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed proportionately in the same manner as funds from the sale of regular distinctive license tags issued under this section.
  7. In order for a distinctive license tag to be issued under this section, the provisions of Section 27-19-44(3) must be satisfied for the distinctive license tag before July 1, 2019.

HISTORY: Laws, 2004, ch. 559, § 8; Laws, 2010, ch. 518, § 39; Laws, 2011, ch. 428, § 15; Laws, 2016, ch. 478, § 26, eff from and after July 1, 2016.

Amendment Notes —

The 2010 amendment, in (1), (2) and (4), substituted “Department of Revenue” for “State Tax Commission”; in the first sentence in (1), added “Beginning with any registration year commencing on or after July 1, 2010”; in the second sentence in (2), substituted “department” for “commission”; in the first sentence in (3), deleted “Beginning with any registration year commencing on or after July 1, 2004” from the beginning; in (4)(b), substituted “Mississippi Burn Care Fund” for “Mississippi Fire Fighter’s Memorial Burn Center Fund”; and added (7).

The 2011 amendment substituted substituted “up to two (2) license decals” for “a month and year license decal” in the last sentence of (5); and made a minor stylistic changes.

The 2016 amendment substituted “July 1, 2016” for “July 1, 2010” near the beginning of (1); and substituted “July 1, 2019” for “July 1, 2013” at the end of (7).

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.98. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.98. [Laws, 2004, ch. 559, § 9; Laws, 2011, ch. 428, § 16, eff from and after July 1, 2011.]

Editor's Notes —

Former §27-19-56.98 authorized the issuance of a distinctive motor vehicle license tag to supporters of DECA.

§ 27-19-56.99. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.99. [Laws, 2004, ch. 559, § 10; Laws, 2011, ch. 428, § 17, eff from and after July 1, 2011.]

Editor's Notes —

Former §27-19-56.99 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Civil Legal Assistance Fund.

§ 27-19-56.100. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.100. [Laws, 2004, ch. 559, § 11; Laws, 2011, ch. 428, § 18, eff from and after July 1, 2011.]

Editor's Notes —

Former §27-19-56.100 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Gulf States Golf Foundation.

§ 27-19-56.101. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.101. [Laws, 2004, ch. 559, § 12; Laws, 2011, ch. 428, § 19, eff from and after July 1, 2011.]

Editor's Notes —

Former §27-19-56.101 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Mississippi Department of Archives and History.

§ 27-19-56.102. Special license tags or plates; National Wild Turkey Federation supporter.

  1. Any owner of a motor vehicle, who is a resident of this state, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in subsection (3) of this section, shall be issued a special license tag for each motor vehicle registered in his name identifying such person as a supporter of the National Wild Turkey Federation. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the President of the Mississippi Chapter of the National Wild Turkey Federation, may prescribe, and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2004, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be disbursed to the Mississippi Chapter of the National Wild Turkey Federation.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed proportionately in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2004, ch. 559, § 13; Laws, 2011, ch. 428, § 20, eff from and after July 1, 2011.

Amendment Notes —

The 2011 amendment substituted “department” for “commission” at the end of the second sentence in (2); substituted “Mississippi Burn Care Fund” for “Mississippi Fire Fighters Memorial Burn Center Fund” in (4)(b); substituted “up to two (2) license decals” for “a month and year license decal” in the last sentence of (5); substituted “Department of Revenue” for “State Tax Commission” throughout the section; and made minor stylistic changes.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.103. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.103. [Laws, 2004, ch. 559, § 14; Laws, 2011, ch. 428, § 21, eff from and after July 1, 2011.]

Editor's Notes —

Former §27-19-56.103 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Kappa Alpha Order.

§ 27-19-56.104. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.104. [Laws, 2004, ch. 559, § 15; Laws, 2011, ch. 428, § 22, eff from and after July 1, 2011.]

Editor's Notes —

Former §27-19-56.104 authorized the issuance of a distinctive motor vehicle license tag honoring the Civilian Conservation Corps.

§ 27-19-56.105. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.105. [Laws, 2004, ch. 559, § 16, eff from and after July 1, 2004.]

Editor's Notes —

Former §27-19-56.105 authorized the issuance of a distinctive motor vehicle license tag to law enforcement officers and firefighters who were wounded in the line of duty.

§ 27-19-56.106. Special license tags or plates; Homebuilders Association of Mississippi supporter.

  1. Any owner of a motor vehicle, who is a resident of this state, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in subsection (3) of this section, shall be issued a special license tag for each motor vehicle registered in his name identifying such person as a supporter of the Homebuilders Association of Mississippi. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Chief Executive Officer of the Homebuilders Association of Mississippi, may prescribe, and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2017, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be disbursed to the Mississippi Association of Habitat for Humanity Affiliates, Inc., for use in funding affordable housing projects in Mississippi.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed proportionately in the same manner as funds from the sale of regular distinctive license tags issued under this section.
  7. In order for a distinctive license tag to be issued under this section, the provisions of Section 27-19-44(3) must be satisfied for the distinctive license tag before July 1, 2020.

HISTORY: Laws, 2005, ch. 532, § 1; Laws, 2011, ch. 428, § 23; Laws, 2017, ch. 432, § 28, eff from and after July 1, 2017.

Amendment Notes —

The 2011 amendment substituted “department” for “commission” at the end of the second sentence in (2); substituted “Mississippi Burn Care Fund” for “Mississippi Fire Fighters Memorial Burn Center Fund” in (4)(b); substituted “up to two (2) license decals” for “a month and year license decal” in the last sentence of (5); substituted “Department of Revenue” for “State Tax Commission” throughout the section; and made minor stylistic changes.

The 2017 amendment substituted “July 1, 2017” for “July 1, 2005” in (3); and substituted “Mississippi Association of Habitat for Humanity Affiliates, Inc., for use in funding affordable housing projects in Mississippi” for “Mississippi Housing Institute” at the end of (4)(a).

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.107. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.107. [Laws, 2005, ch. 532, § 5; Laws, 2011, ch. 428, § 24, eff from and after July 1, 2011.]

Editor's Notes —

Former §27-19-56.107 authorized the issuance of a distinctive motor vehicle license tag to supporters of Mississippi Families for Kids.

§ 27-19-56.108. Special license tags or plates; Rotary International supporter [Effective until July 1, 2019].

  1. Beginning with any registration year commencing on or after July 1, 2011, any owner of a motor vehicle, who is a resident of this state, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in subsection (3) of this section, shall be issued a special license tag for each motor vehicle registered in his name identifying him as a supporter of Rotary International. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Past Governor, District 6820, Rotary International, may prescribe, and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the department shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be disbursed equally to District 6800, District 6820 and District 6840, Rotary International.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed proportionately in the same manner as funds from the sale of regular distinctive license tags issued under this section.
  7. In order for a distinctive license tag to be issued under this section, the provisions of Section 27-19-44(5) must be satisfied for the distinctive license tag before July 1, 2018.

HISTORY: Laws, 2005, ch. 532, § 6; Laws, 2011, ch. 428, § 25; Laws, 2011, ch. 523, § 48; Laws, 2014, ch. 483, § 33; Laws, 2017, ch. 432, § 22, eff from and after July 1, 2017.

Joint Legislative Committee Note —

Section 25 of ch. 428, Laws of 2011, effective from and after July 1, 2011 (approved March 16, 2011) amended this section. Section 48 of ch. 523, Laws of 2011, effective from and after passage (approved April 26, 2011) also amended this section. As set out above, this section reflects the language of Section 48 of ch. 523, Laws of 2011, which contains language that specifically provides that it supersedes §27-19-56.108 as amended by Section 25 of ch. 428, Laws of 2011.

Amendment Notes —

The first 2011 amendment (ch. 428) substituted “department” for “commission” at the end of the second sentence in (2); substituted “Mississippi Burn Care Fund” for “Mississippi Fire Fighters Memorial Burn Center Fund” in (4)(b); substituted “up to two (2) license decals” for “a month and year license decal” in the last sentence of (5); substituted “Department of Revenue” for “State Tax Commission” throughout the section; and made minor stylistic changes.

The second 2011 amendment (ch. 523) added “Beginning with any registration year commencing on or after July 1, 2011” at the beginning of (1); deleted “Beginning with any registration year commencing on or after July 1, 2005” from the beginning of (3); substituted “Burn Care” for “Firefighters Memorial Burn Center” in (4)(b); substituted “up to two (2) license” for “month and year”following “The tax collector shall issue” in the last sentence of (5); added (7); substituted “Department of Revenue” for “State Tax Commission” and “department” for “commission” throughout; and made minor stylistic changes.

The 2014 amendment in (7), substituted “27-19-44(5)” for “27-19-44(3)” and “July 1, 2017” for “July 1, 2014.”

The 2017 amendment substituted “July 1, 2018” for “July 1, 2017” at the end of (7).

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.108. Special license tags or plates; Rotary International supporter [Effective July 1, 2019].

  1. Beginning with any registration year commencing on or after July 1, 2011, any owner of a motor vehicle, who is a resident of this state, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in subsection (3) of this section, shall be issued a special license tag for each motor vehicle registered in his name identifying him as a supporter of Rotary International. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Past Governor, District 6820, Rotary International, may prescribe, and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the department shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be disbursed equally to District 6800, District 6820 and District 6840, Rotary International.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed proportionately in the same manner as funds from the sale of regular distinctive license tags issued under this section.
  7. In order for a distinctive license tag to be issued under this section, the provisions of Section 27-19-44(5) must be satisfied for the distinctive license tag before July 1, 2021.

HISTORY: Laws, 2005, ch. 532, § 6; Laws, 2011, ch. 428, § 25; Laws, 2011, ch. 523, § 48; Laws, 2014, ch. 483, § 33; Laws, 2017, ch. 432, § 22, eff from and after July 1, 2017; Laws, 2019, ch. 477, § 26, eff from and after July 1, 2019.

§ 27-19-56.109. Special license tags or plates; “Support Teachers.”

  1. Any owner of a motor vehicle, who is a resident of this state, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in subsection (3) of this section, shall be issued a special license tag for each motor vehicle registered in his name identifying such person as a supporter of teachers. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Mississippi Department of Education, may prescribe, shall have imprinted thereon the words “SUPPORT TEACHERS” and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2005, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be disbursed to the Mississippi Department of Education and shall be equitably distributed by the department among all of the school districts in the state for expenditure on teachers’ classroom supplies.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed proportionately in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2005, ch. 532, § 7; Laws, 2011, ch. 428, § 26, eff from and after July 1, 2011.

Amendment Notes —

The 2011 amendment substituted “department” for “commission” at the end of the second sentence in (2); substituted “Mississippi Burn Care Fund” for “Mississippi Fire Fighters Memorial Burn Center Fund” in (4)(b); substituted “up to two (2) license decals” for “a month and year license decal” in the last sentence of (5); substituted “Department of Revenue” for “State Tax Commission” throughout the section; and made minor stylistic changes.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.110. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.110. [Laws, 2005, ch. 532, § 8, eff from and after July 1, 2005.]

Editor's Notes —

Former §27-19-56.110 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Mississippi Poultry Association, Inc.

§ 27-19-56.111. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.111. [Laws, 2005, ch. 532, § 9, eff from and after July 1, 2005.]

Editor's Notes —

Former §27-19-56.111 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Mississippi Emergency Medical Services.

§ 27-19-56.112. Special license tags or plates; Mississippi Youth Soccer Association supporter.

  1. Any owner of a motor vehicle, who is a resident of this state, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in subsection (3) of this section, shall be issued a special license tag for each motor vehicle registered in his name identifying him as a supporter of the Mississippi Youth Soccer Association. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Mississippi Youth Soccer Association, may prescribe, and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2005, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be disbursed to the Mississippi Youth Soccer Association.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed proportionately in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2005, ch. 532, § 10; Laws, 2011, ch. 428, § 27, eff from and after July 1, 2011.

Amendment Notes —

The 2011 amendment substituted “department” for “commission” at the end of the second sentence in (2); substituted “Mississippi Burn Care Fund” for “Mississippi Fire Fighters Memorial Burn Center Fund” in (4)(b); substituted “up to two (2) license decals” for “a month and year license decal” in the last sentence of (5); substituted “Department of Revenue” for “State Tax Commission” throughout the section; and made minor stylistic changes.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.113. Special license tags or plates; Profession of Pharmacy supporter.

  1. Any owner of a motor vehicle, who is a resident of this state, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in subsection (3) of this section, shall be issued a special license tag for each motor vehicle registered in his name identifying him as a supporter of The Profession of Pharmacy. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the University of Mississippi School of Pharmacy student body, may prescribe, and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2005, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be disbursed to the University of Mississippi for deposit into the Amie Ewing School of Pharmacy Memorial Endowment Award Fund at the University of Mississippi.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed proportionately in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2005, ch. 532, § 11; Laws, 2006, ch. 540, § 10; Laws, 2011, ch. 428, § 28, eff from and after July 1, 2011.

Amendment Notes —

The 2006 amendment deleted “Foundation” following Mississippi in (4)(a); and substituted “Mississippi Burn Care Fund” for “Mississippi Fire Fighters Memorial Burn Center Fund” in (4)(b).

The 2011 amendment substituted “department” for “commission” at the end of the second sentence in (2); substituted “Mississippi Burn Care Fund” for “Mississippi Fire Fighters Memorial Burn Center Fund” in (4)(b); substituted “up to two (2) license decals” for “a month and year license decal” in the last sentence of (5); substituted “Department of Revenue” for “State Tax Commission” throughout the section; and made minor stylistic changes.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.114. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.114. [Laws, 2005, ch. 532, § 12; Laws, 2011, ch. 428, § 29, eff from and after July 1, 2011.]

Editor's Notes —

Former §27-19-56.114 authorized the issuance of a distinctive motor vehicle license tag to supporters of SafeCity Initiative.

§ 27-19-56.115. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.115. [Laws, 2005, ch. 532, § 14, eff from and after July 1, 2005.]

Editor's Notes —

Former §27-19-56.115 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Mississippi Manufacturers Association.

§ 27-19-56.116. Special license tags or plates; M.W. Stringer Grand Lodge, Free and Accepted Masons, Prince Hall Affiliated member.

  1. Any owner of a motor vehicle who is a member of the M.W. Stringer Grand Lodge, Free and Accepted Masons, Prince Hall Affiliated, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in subsection (3) of this section, shall be entitled to a special license tag which displays the M.W. Stringer Grand Lodge emblem and displays the letters “F&AM.” The tags shall be of such color and design as the State Tax Commission shall prescribe subject to the approval of the Mississippi License Tag Commission.
  2. Application for the special license tags authorized by this section shall be made to the county tax collector on forms prescribed by the State Tax Commission. Applicants for such distinctive license tags shall present to the issuing official documentation from the M.W. Stringer Grand Lodge, Free and Accepted Masons, Prince Hall Affiliated as prescribed by the State Tax Commission showing their membership in the M.W. Stringer Grand Lodge, Free and Accepted Masons, Prince Hall Affiliated. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2005, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrent with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The State Tax Commission shall deposit all fees into the State Treasury on the day received. At the end of each month, the State Tax Commission shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on special license tags shall be deposited in a special fund hereby created in the State Treasury to the credit of the M.W. Stringer Grand Lodge, Free and Accepted Masons, Prince Hall Affiliated. The funds shall be available for expenditure at the discretion of the M.W. Stringer Grand Lodge.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
    3. The remainder of each such additional fee shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2005, ch. 532, § 15, eff from and after July 1, 2005.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Cross References —

State Highway Fund, see §65-11-35.

§ 27-19-56.117. Special license tags or plates; Police Athletic League of Gulfport, Inc. supporter.

  1. Any owner of a motor vehicle, who is a resident of this state, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in subsection (3) of this section, shall be issued a special license tag for each motor vehicle registered in his name identifying such person as a supporter of the Police Athletic League of Gulfport, Inc. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Police Athletic League of Gulfport, Inc., may prescribe, and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2005, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be disbursed to the Police Athletic League of Gulfport, Inc.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed proportionately in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2005, ch. 532, § 16; Laws, 2011, ch. 428, § 30, eff from and after July 1, 2011.

Amendment Notes —

The 2011 amendment substituted “department” for “commission” at the end of the second sentence in (2); substituted “Mississippi Burn Care Fund” for “Mississippi Fire Fighters Memorial Burn Center Fund” in (4)(b); substituted “up to two (2) license decals” for “a month and year license decal” in the last sentence of (5); substituted “Department of Revenue” for “State Tax Commission” throughout the section; and made minor stylistic changes.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.118. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.118. [Laws, 2005, ch. 532, § 18, eff from and after July 1, 2005.]

Editor's Notes —

Former §27-19-56.118 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Mississippi Prehospital Professionals Association.

§ 27-19-56.119. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.119. [Laws, 2006, ch. 540, § 1; Laws, 2011, ch. 428, § 31, eff from and after July 1, 2011.]

Editor's Notes —

Former §27-19-56.119 authorized the issuance of a distinctive motor vehicle license tag to supporters of Support Our Troops, Inc.

§ 27-19-56.120. Special license tags or plates; Organ recovery supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of organ recovery. The distinctive license tags so issued shall be of such color and design as the State Tax Commission, with the advice of the Mississippi Organ Recovery Agency, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the State Tax Commission. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2006, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The State Tax Commission shall deposit all fees into the State Treasury on the day collected. At the end of each month, the State Tax Commission shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Mississippi Organ Recovery Agency.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2006, ch. 540, § 2, eff from and after July 1, 2006.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.121. Special license tags or plates; Mississippi Children’s Museum supporter.

  1. Any owner of a motor vehicle, who is a resident of this state, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in subsection (3) of this section, shall be issued a special license tag for each motor vehicle registered in his name identifying such person as a supporter of the Mississippi Children’s Museum. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Mississippi Children’s Museum, may prescribe, and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2006, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Fifty Dollars ($50.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Forty-four Dollars ($44.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be disbursed to the Mississippi Children’s Museum, a Mississippi nonprofit corporation.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed proportionately in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2006, ch. 540, § 3; Laws, 2011, ch. 428, § 32, eff from and after July 1, 2011.

Amendment Notes —

The 2011 amendment substituted “department” for “commission” at the end of the second sentence in (2); substituted “Mississippi Burn Care Fund” for “Mississippi Fire Fighters Memorial Burn Center Fund” in (4)(b); substituted “up to two (2) license decals” for “a month and year license decal” in the last sentence of (5); substituted “Department of Revenue” for “State Tax Commission” throughout the section; and made minor stylistic changes.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.122. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.122. [Laws, 2006, ch. 540, § 4; Laws, 2011, ch. 428, § 33, eff from and after July 1, 2011.]

Editor's Notes —

Former §27-19-56.122 authorized the issuance of a distinctive motor vehicle license tag honoring the Historic City of Magnolia, Mississippi.

§ 27-19-56.123. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.123. [Laws, 2006, ch. 540, § 5; Laws, 2011, ch. 428, § 34, eff from and after July 1, 2011.]

Editor's Notes —

Former §27-19-56.123 authorized the issuance of a distinctive motor vehicle license tag to supporters of Mississippi martial arts.

§ 27-19-56.124. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.124. [Laws, 2006, ch. 540, § 6; Laws, 2011, ch. 428, § 35, eff from and after July 1, 2011.]

Editor's Notes —

Former §27-19-56.124 authorized the issuance of a special gastroparesis awareness motor vehicle license tag.

§ 27-19-56.125. Special license tags or plates; to Mississippians who are veterans of the United States Armed Forces.

In recognition of the patriotic service rendered by Mississippians who are veterans of the United States Armed Forces, beginning with any registration year commencing on or after July 1, 2011, any such person is privileged to obtain distinctive motorcycle license plates or tags for each motorcycle registered in his name identifying his status as a veteran. The Department of Revenue, with concurrence by the State Veterans Affairs Board, shall develop decals to be affixed to the license tag indicating branch and period of military service. The distinctive plates or tags shall be of a color and design designated by the Department of Revenue with concurrence by the State Veterans Affairs Board.

The distinctive license plates shall be prepared by the Department of Revenue and shall be issued through the tax collectors of the counties in the same manner as are other motor vehicle license plates or tags. An additional annual tag fee of Thirty Dollars ($30.00) shall be collected by the tax collector for such license plates or tags and shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The additional fee is due and payable at the time the original application is made for a distinctive tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. The Department of Revenue shall deposit such fee to the credit of a fund to be administered by the board overseeing the veterans nursing homes in this state for the benefit of indigent veterans who are residents of such nursing homes.

An applicant for the distinctive plates shall present to the issuing official written evidence of the veteran’s service. The evidence shall include a copy of the applicant’s DD-214 form, a Report of Separation from Military Service, a military discharge document, a written certification of military service from the State Veterans Affairs Board or a valid military identification card; however, a distinctive license plate or tag shall not be issued under this section to any person who was dishonorably discharged from the United States Armed Forces. The distinctive license plates or tags so issued shall be used only upon a personally or jointly owned private motorcycle registered in the name, or jointly in the name, of the person making the application, and when issued to the person shall be used upon the motorcycle for which issued in lieu of the standard license plate or license tag normally issued for the motorcycle.

The distinctive license plates shall not be transferable between motorcycle owners; and in the event the owner of a motorcycle bearing a distinctive plate shall sell, trade, exchange or otherwise dispose of the motorcycle, the plate shall be retained by the owner and returned to the tax collector.

HISTORY: Laws, 2006, ch. 540, § 7; Laws, 2011, ch. 523, § 49, eff from and after passage (approved Apr. 26, 2011.).

Amendment Notes —

The 2011 amendment inserted “beginning with any registration year commencing on or after July 1, 2011” in the first sentence of the first paragraph; and substituted “Department of Revenue” for “State Tax Commission” and “department” for “commission” throughout the section.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.126. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.126. [Laws, 2006, ch. 540, § 11, eff from and after July 1, 2006.]

Editor's Notes —

Former §27-19-56.126 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Mississippi Braves baseball team

§ 27-19-56.127. Special license tags or plates; Mississippi Wing of the Civil Air Patrol supporter.

  1. Beginning with any registration year commencing on or after July 1, 2011, any owner of a motor vehicle, who is a resident of this state, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in subsection (3) of this section, shall be issued a special license tag for each motor vehicle registered in his name identifying such person as a supporter of the Mississippi Wing of the Civil Air Patrol. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Commander of the Mississippi Wing of the Civil Air Patrol, may prescribe, and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be disbursed to the Mississippi Wing of the Civil Air Patrol.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed proportionately in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2006, ch. 540, § 12; Laws, 2011, ch. 428, § 36; Laws, 2011, ch. 523, § 50, eff from and after passage (approved Apr. 26, 2011.).

Joint Legislative Committee Note —

Section 36 of ch. 428, Laws of 2011, effective from and after July 1, 2011 (approved March 16, 2011) amended this section. Section 50 of ch. 523, Laws of 2011, effective from and after passage (approved April 26, 2011) also amended this section. As set out above, this section reflects the language of Section 50 of ch. 523, Laws of 2011, which contains language that specifically provides that it supersedes §27-19-56.127 as amended by Section 36 of ch. 428, Laws of 2011.

Amendment Notes —

The first 2011 amendment (ch. 428) substituted “department” for “commission” at the end of the second sentence in (2); substituted “up to two (2) license decals” for “a month and year license decal” in the last sentence of (5); substituted “Department of Revenue” for “State Tax Commission” throughout the section; and made minor stylistic changes.

The second 2011 amendment (ch. 523) added “Beginning with any registration year commencing on or after July 1, 2011” to the beginning of (1); in (3), deleted ”Beginning with any registration year commencing on or after July 1, 2006” from the beginning of the first sentence, substituted “concurrently” for “concurrent” in the second sentence; substituted “up to two (2) license decals” for “a month and year license decal” in the last sentence of (5); and “substituted “Department of Revenue” for “State Tax Commission” and “department” for “commission” throughout the section.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.128. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.128. [Laws, 2006, ch. 540, § 13; Laws, 2011, ch. 428, § 37, eff from and after July 1, 2011.]

Editor's Notes —

Former §27-19-56.128 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Crohn's and Colitis Foundation of America.

§ 27-19-56.129. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.129. [Laws, 2006, ch. 540, § 14; Laws, 2011, ch. 428, § 38, eff from and after July 1, 2011.]

Editor's Notes —

Former §27-19-56.129 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Mississippi Hurricane Recovery Fund.

§ 27-19-56.130. Special license tags or plates; Mississippi Afterschool Alliance supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Mississippi Afterschool Alliance. The distinctive license tags so issued shall display the words “Afterschool is Key” and shall be of such color and design as the State Tax Commission, with the advice of Mississippi Afterschool Alliance, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the State Tax Commission. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2006, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrent with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The State Tax Commission shall deposit all fees into the State Treasury on the day collected. At the end of each month, the State Tax Commission shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Mississippi Afterschool Alliance.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2006, ch. 540, § 15, eff from and after July 1, 2006.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.131. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.131. [Laws, 2006, ch. 540, § 16, eff from and after July 1, 2006.]

Editor's Notes —

Former §27-19-56.131 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Mississippi Agricultural Aviation Association.

§ 27-19-56.132. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.132. [Laws, 2006, ch. 540, § 17; Laws, 2011, ch. 428, § 39, eff from and after July 1, 2011.]

Editor's Notes —

Former §27-19-56.132 authorized the issuance of a distinctive motor vehicle license tag displaying the word "ANTI-THEFT" to discourage vehicle theft and assist law enforcement in identifying and recovering stolen vehicles.

§ 27-19-56.133. Special license tags or plates; Boys and Girls Clubs supporter.

  1. Beginning with any registration year commencing on or after July 1, 2011, any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Boys and Girls Clubs. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Executive Director of the Boys and Girls Clubs, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Mississippi Alliance of Boys and Girls Clubs.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
  7. In order for a distinctive license tag to be issued under this section, the provisions of Section 27-19-44(3) must be satisfied for the distinctive license tag before July 1, 2017.

HISTORY: Laws, 2006, ch. 540, § 18; Laws, 2011, ch. 523, § 58; Laws, 2014, ch. 483, § 34, eff from and after July 1, 2014.

Amendment Notes —

The 2011 amendment in (1), added “Beginning with any registration year commencing on or after July 1, 2011” to the beginning, deleted “Mississippi Alliance of” preceding “Boys and Girls Clubs” twice in the first and last sentences; deleted “Beginning with any registration year commencing on or after July 1, 2006” from the beginning of the first sentence in (3); added (7); and “substituted “Department of Revenue” for “State Tax Commission” and “department” for “commission” throughout the section.

The 2014 amendment substituted “July 1, 2017” for ”July 1, 2014” at the end of (7).

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.134. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.134. [Laws, 2006, ch. 540, § 19, eff from and after July 1, 2006.]

Editor's Notes —

Former §27-19-56.134 authorized the issuance of a distinctive motor vehicle license tag to supporters of children with medical handicaps.

§ 27-19-56.135. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.135. [Laws, 2006, ch. 540, § 20; Laws, 2011, ch. 428, § 40; Laws, 2011, ch. 523, § 51, eff from and after passage (approved Apr. 26, 2011).]

Editor's Notes —

Former §27-19-56.135 authorized the issuance of a distinctive motor vehicle license tag identifying individuals as attorneys.

§ 27-19-56.136. Special license tags or plates; retired law enforcement officer.

  1. Any owner of a motor vehicle, who is a resident of this state, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in subsection (3) of this section, and who is a person who has retired as a career law enforcement officer from the service of any law enforcement agency of the United States or of any state or territory, shall be issued a special license tag for each motor vehicle registered in his name identifying such person as a retired law enforcement officer. The color and design of the distinctive license tags so issued shall be determined by the State Tax Commission based upon the advice and recommendations of the Mississippi Law Enforcement Officers Association. The distinctive license tags shall consist of such letters or numbers, or both, as may be necessary to distinguish each tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the State Tax Commission. An applicant for such a distinctive tag shall present official documentation from the agency from which he retired indicating that the applicant retired in good standing as a law enforcement officer. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2006, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The State Tax Commission shall deposit all fees into the State Treasury on the day collected. At the end of each month, the State Tax Commission shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be disbursed to the Mississippi Law Enforcement Officers Association.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed proportionately in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2006, ch. 540, § 21, eff from and after July 1, 2006.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.137. Special license tags or plates; Rebuild the Coast.org supporter.

  1. Any owner of a motor vehicle, who is a resident of this state, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in subsection (3) of this section, shall be issued a special license tag for each motor vehicle registered in his name identifying such person as a supporter of Rebuild the Coast.org. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of Rebuild the Coast.org, may prescribe, and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2006, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be disbursed to Rebuild the Coast.org; however, when Rebuild the Coast.org is dissolved, then Twenty-four Dollars ($24.00) of such additional fees shall be deposited into the State General Fund.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed proportionately in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2006, ch. 540, § 22; Laws, 2011, ch. 428, § 41, eff from and after July 1, 2011.

Amendment Notes —

The 2011 amendment substituted “department” for “commission” at the end of the second sentence in (2); substituted “up to two (2) license decals” for “a month and year license decal” in the last sentence of (5); substituted “Department of Revenue” for “State Tax Commission” throughout the section; and made minor stylistic changes.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.138. Special license tags or plates; Kappa Alpha Psi Fraternity, Inc. supporter.

  1. Any owner of a motor vehicle, who is a resident of this state, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in subsection (3) of this section, shall be issued a special license tag for each motor vehicle registered in his name identifying such person as a supporter of Kappa Alpha Psi Fraternity, Inc. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Mississippi State Caucus of Kappa Alpha Psi Fraternity, Inc., may prescribe, and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2006, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be disbursed to the Mississippi State Caucus of Kappa Alpha Psi Fraternity, Inc.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed proportionately in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2006, ch. 540, § 24; Laws, 2008, ch. 515, § 29; Laws, 2011, ch. 428, § 42, eff from and after July 1, 2011.

Amendment Notes —

The 2008 amendment substituted “Mississippi State Caucus of Kappa Alpha Psi” for “Jackson Alumni Chapter of Kappa Alpha Psi” in (1) and (4)(a); and substituted “run concurrently with” for “run concurrent with” in the second sentence of (3).

The 2011 amendment substituted “department” for “commission” at the end of the second sentence in (2); substituted “up to two (2) license decals” for “a month and year license decal” in the last sentence of (5); and substituted “Department of Revenue” for “State Tax Commission” throughout the section.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.139. Special license tags or plates; Bicycle Advocacy Group of Mississippi supporter.

  1. Any owner of a motor vehicle, who is a resident of this state, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in subsection (3) of this section, shall be issued a special license tag for each motor vehicle registered in his name identifying such person as a supporter of the Bicycle Advocacy Group of Mississippi. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Bicycle Advocacy Group of Mississippi, may prescribe, and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2006, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be disbursed to the Bicycle Advocacy Group of Mississippi.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed proportionately in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2006, ch. 540, § 25; Laws, 2011, ch. 428, § 43, eff from and after July 1, 2011.

Amendment Notes —

The 2011 amendment substituted “department” for “commission” at the end of the second sentence in (2); substituted “up to two (2) license decals” for “a month and year license decal” in the last sentence of (5); substituted “Department of Revenue” for “State Tax Commission” throughout the section; and made minor stylistic changes.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.140. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.140. [Laws, 2006, ch. 540, § 26; Laws, 2011, ch. 428, § 44, eff from and after July 1, 2011.]

Editor's Notes —

Former §27-19-56.140 authorized the issuance of a distinctive motor vehicle license tag to supporters of veterans of the United States Armed Forces.

§ 27-19-56.141. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.141. [Laws, 2006, ch. 540, § 27; Laws, 2010, ch. 518, § 40; Laws, 2011, ch. 428, § 45, eff from and after July 1, 2011.]

Editor's Notes —

Former §27-19-56.141 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Mississippi SIDS Alliance.

§ 27-19-56.142. Special license tags or plates; Mississippi State Equine Association supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for each motor vehicle registered in his name identifying such person as a supporter of the Mississippi State Equine Association. The distinctive license tags so issued shall be of such color and design as the State Tax Commission, with the advice of the Mississippi State Equine Association, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the State Tax Commission. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2007, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The State Tax Commission shall deposit all fees into the State Treasury on the day collected. At the end of each month, the State Tax Commission shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Mississippi State Equine Association.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2007, ch. 522, § 2, eff from and after July 1, 2007.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.143. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.143. [Laws, 2007, ch. 522, § 3; Laws, 2011, ch. 428, § 46, eff from and after July 1, 2011.]

Editor's Notes —

Former §27-19-56.143 authorized the issuance of a distinctive motor vehicle license tag displaying the phrase “In God We Trust.”

§ 27-19-56.144. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.144. [Laws, 2007, ch. 522, § 4, eff from and after July 1, 2007.]

Editor's Notes —

Former §27-19-56.144 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Police Benevolent Foundation.

§ 27-19-56.145. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.145. [Laws, 2007, ch. 522, § 5, eff from and after July 1, 2007.]

Editor's Notes —

Former §27-19-56.145 authorized the issuance of a distinctive motor vehicle license tag to supporters of the GFWC Mississippi Federation of Women's Club, Incorporated.

§ 27-19-56.146. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.146. [Laws, 2007, ch. 522, § 9, eff from and after July 1, 2007.]

Editor's Notes —

Former §27-19-56.146 authorized the issuance of a distinctive motor vehicle license tag to supporters of Lamar Christian School.

§ 27-19-56.147. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.147. [Laws, 2007, ch. 522, § 10; Laws, 2011, ch. 428, § 47, eff from and after July 1, 2011.]

Editor's Notes —

Former §27-19-56.147 authorized the issuance of a distinctive motor vehicle license tag to supporters of Baptist Homes, Inc.

§ 27-19-56.148. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.148. [Laws, 2007, ch. 522, § 11, eff from and after July 1, 2007.]

Editor's Notes —

Former §27-19-56.148 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Knights of Peter Claver Ladies Auxiliary.

§ 27-19-56.149. Special license tags or plates; Oak Grove High School supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Oak Grove High School. The distinctive license tags so issued shall display the words “Oak Grove High School” and shall be of such color and design as the State Tax Commission, with the advice of the principal of Oak Grove High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the State Tax Commission. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2007, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The State Tax Commission shall deposit all fees into the State Treasury on the day collected. At the end of each month, the State Tax Commission shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Oak Grove High School parent teacher association.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2007, ch. 522, § 12, eff from and after July 1, 2007.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.150. Special license tags or plates; Electric Power Associations of Mississippi Foundation supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for each motor vehicle registered in his name identifying such person as a supporter of the Electric Power Associations of Mississippi Foundation. The distinctive license tags so issued shall be of such color and design as the State Tax Commission, with the advice of the Board of Directors of the Electric Power Associations of Mississippi Foundation, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the State Tax Commission. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2007, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The State Tax Commission shall deposit all fees into the State Treasury on the day collected. At the end of each month, the State Tax Commission shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Electric Power Associations of Mississippi Foundation.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2007, ch. 522, § 13, eff from and after July 1, 2007.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.151. Special license tags or plates; Ridgeland High School athletic programs supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Ridgeland High School athletic programs. The distinctive license tags so issued shall be of such color and design as the State Tax Commission, with the advice of the Ridgeland High School Titan Pride Athletic Booster Club, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the State Tax Commission. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2007, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The State Tax Commission shall deposit all fees into the State Treasury on the day collected. At the end of each month, the State Tax Commission shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Ridgeland High School Titan Pride Athletic Booster Club.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2007, ch. 522, § 14, eff from and after July 1, 2007.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.152. Special license tags or plates; Mississippi Tennis Association supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Mississippi Tennis Association. The distinctive license tags so issued shall be of such color and design as the State Tax Commission, with the advice of the Mississippi Tennis Association, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the State Tax Commission. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2007, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The State Tax Commission shall deposit all fees into the State Treasury on the day collected. At the end of each month, the State Tax Commission shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Mississippi Tennis Association.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2007, ch. 522, § 15, eff from and after July 1, 2007.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.153. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.153. [Laws, 2007, ch. 522, § 16, eff from and after July 1, 2007.]

Editor's Notes —

Former §27-19-56.153 authorized the issuance of a distinctive motor vehicle license tag to supporters of Leake County public schools.

§ 27-19-56.154. Special license tags or plates; supporter of the Mississippi public school district of vehicle owner’s choice or certain nonprofit foundations, organizations or associations.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the public school district of his choice located in this state or as a supporter of a nonprofit foundation, organization or association selected by the license tag applicant that is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code and which has as its primary purpose providing financial assistance and support for the educational needs of a public school district in this state for which the foundation, organization or association was organized. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the school district, foundation, organization or association selected by the applicant, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2007, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the school district, foundation, organization or association selected by the license tag applicant.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
  7. Before the Department of Revenue may issue a license tag or plate for supporters of a school district under this section, the provisions of Section 27-19-44(3) must be met by the school district, nonprofit foundation, organization or association that is to receive a portion of the additional fee levied for the license tag or plate.

HISTORY: Laws, 2007, ch. 522, § 17; Laws, 2008, ch. 515, § 26; Laws, 2011, ch. 523, § 57, eff from and after passage (approved Apr. 26, 2011.).

Amendment Notes —

The 2008 amendment added “or as a supporter of a nonprofit . . . was organized” at the end of the first sentence of (1); and inserted “foundation, organization or association” in the last sentence of (1) and in (4)(a).

The 2011 amendment added (7); and substituted “Department of Revenue” for “State Tax Commission” and “department” for “commission” throughout.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.155. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.155. [Laws, 2007, ch. 522, § 18, eff from and after July 1, 2007.]

Editor's Notes —

Former §27-19-56.155 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Lumberton Line School District.

§ 27-19-56.156. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.156. [Laws, 2007, ch. 522, § 19; Laws, 2011, ch. 428, § 48, eff from and after July 1, 2011.]

Editor's Notes —

Former §27-19-56.156 authorized the issuance of a distinctive motor vehicle license tag displaying the phrase “Thank a Teacher Today.”

§ 27-19-56.157. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.157. [Laws, 2007, ch. 522, § 20, eff from and after July 1, 2007.]

Editor's Notes —

Former §27-19-56.157 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Hancock County, Mississippi, School District.

§ 27-19-56.158. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.158. [Laws, 2007, ch. 522, § 21, eff from and after July 1, 2007.]

Editor's Notes —

Former §27-19-56.158 authorized the issuance of a distinctive motor vehicle license tag to supporters of the art and craft of quiltmaking.

§ 27-19-56.159. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.159. [Laws, 2007, ch. 522, § 22, eff from and after July 1, 2007.]

Editor's Notes —

Former §27-19-56.159 authorized the issuance of a distinctive motor vehicle license tag to supporters of International Hair.

§ 27-19-56.160. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.160. [Laws, 2007, ch. 522, § 23, eff from and after July 1, 2007.]

Editor's Notes —

Former §27-19-56.160 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Democratic Party of the State of Mississippi.

§ 27-19-56.161. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.161. [Laws, 2007, ch. 522, § 26; Laws, 2010, ch. 518, § 41, eff from and after July 1, 2010.]

Editor's Notes —

Former §27-19-56.161 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Clinton Community Nature Center.

§ 27-19-56.162. Special license tags or plates; “Gold Star Family” license plate honoring service members killed in action or dying in combat zone while serving in U.S. Armed Forces [Effective until July 1, 2019].

  1. There shall be issued beginning July 1, 2008, special motor vehicle license tags honoring the family members of service members who have been killed in action or died in a combat zone while serving in the Armed Forces of the United States. The license tag shall be officially designated as the Gold Star license plate.
  2. Except as otherwise provided in this section, any owner of a motor vehicle who is a resident of this state and a family member of a service member who has been killed in action or died in a combat zone while serving in the Armed Forces of the United States, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (5) of this section, shall be issued a Gold Star license tag for any motor vehicle registered in his name. The distinctive license tag shall be of such color and design as the State Tax Commission, with the advice of supporters of this license tag, may prescribe; however, the license tag shall bear in a conspicuous place a gold star with blue fringe on a white background with a red border that is the symbol for a fallen service member and shall have the words “Gold Star Family” and the branch of the United States Armed Forces in which the family member served displayed on it.
  3. One (1) Gold Star license tag issued to the mother of the service member who was killed in action or died in a combat zone after September 11, 2001, and one (1) Gold Star license tag issued to the unremarried spouse of the service member who was killed in action or died in a combat zone after September 11, 2001, shall be exempt from ad valorem taxes, privilege taxes and all other taxes and fees.
  4. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the State Tax Commission. The application and the additional fee imposed under subsection (5) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  5. Except as otherwise provided in this section, beginning with any registration year commencing on or after July 1, 2008, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrent with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  6. The State Tax Commission shall deposit all fees into the State Treasury on the day collected. At the end of each month, the State Tax Commission shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of a fund to be administered by the board overseeing the veterans nursing homes in this state for the benefit of indigent veterans who are residents of such nursing homes.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  7. A Gold Star license tag issued pursuant to this section may be personalized in the manner provided for in Section 27-19-48 upon payment of the additional fee prescribed in that section.
    1. In order to qualify as a family member, the person must be directly related to the fallen service member as their unremarried spouse, child, stepchild, legal mother or father, sibling related by blood or legal adoption, step-sibling, grandparent, grandchild, aunt, uncle or stepparent who is currently married to the mother or father of the fallen service member.
    2. As used in this section, “combat zone” means any area the President of the United States designates by executive order as an area in which the United States Armed Forces are engaging or have engaged in combat.
  8. Whether a service member is deemed to have been killed in action or died in a combat zone shall be determined by the classification of death as listed by the United States Department of Defense and may be verified from documentation directly from the Department of Defense or from its subordinate agencies such as the Coast Guard, Reserve or National Guard. A classification of killed in action or died in a combat zone by the Department of Defense shall be prima facie evidence that the service member was killed in action. Documentation of the fact that the service member was killed in action or died in a combat zone and proof of relationship to the service member shall be required by the county tax collector before issuing a Gold Star license plate. The county tax collector may waive the documentation if he or she has actual knowledge of the family relationship and that the service member was killed in action or died in a combat zone.
  9. The Gold Star license plate shall be issued only to family members of service members that resided in Mississippi at the time of the death of the service member.
  10. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  11. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2008, ch. 515, § 1, eff from and after July 1, 2008.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

Motor vehicle owned by mother or unremarried spouse of service member killed in action or dying in combat zone after September 11, 2001, while serving in U.S. Armed Forces exempt from motor vehicle ad valorem taxes, see §27-51-41.

State Highway Fund, see §65-11-35.

§ 27-19-56.162. Special license tags or plates; “Gold Star Family” license plate honoring service members killed in action or dying in combat zone while serving in U.S. Armed Forces [Effective July 1, 2019].

  1. There shall be issued beginning July 1, 2008, special motor vehicle license tags honoring the family members of service members who have died while serving on active duty in the Armed Forces of the United States while the United States was engaged in hostile activities or a time of war. The license tag shall be officially designated as the Gold Star license plate.
  2. Except as otherwise provided in this section, any owner of a motor vehicle who is a resident of this state and a family member of a service member who has died while serving on active duty in the Armed Forces of the United States while the United States was engaged in hostile activities or a time of war, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (5) of this section, shall be issued a Gold Star license tag for any motor vehicle registered in his name. The distinctive license tag shall be of such color and design as the Department of Revenue, with the advice of supporters of this license tag, may prescribe; however, the license tag shall bear in a conspicuous place a gold star with blue fringe on a white background with a red border that is the symbol for a fallen service member and shall have the words “Gold Star Family” and the branch of the United States Armed Forces in which the family member served displayed on it.
  3. One (1) Gold Star license tag issued to the mother of the service member who died while serving on active duty in the Armed Forces of the United States while the United States was engaged in hostile activities or a time of war after September 11, 2001, and one (1) Gold Star license tag issued to the unremarried spouse of the service member who died while serving on active duty in the Armed Forces of the United States while the United States was engaged in hostile activities or a time of war after September 11, 2001, shall be exempt from ad valorem taxes, privilege taxes and all other taxes and fees.
  4. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (5) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  5. Except as otherwise provided in this section, beginning with any registration year commencing on or after July 1, 2008, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrent with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  6. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of a fund to be administered by the board overseeing the veterans nursing homes in this state for the benefit of indigent veterans who are residents of such nursing homes.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  7. A Gold Star license tag issued pursuant to this section may be personalized in the manner provided for in Section 27-19-48 upon payment of the additional fee prescribed in that section.
  8. In order to qualify as a family member, the person must be directly related to the fallen service member as their unremarried spouse, child, stepchild, legal mother or father, sibling related by blood or legal adoption, step-sibling, grandparent, grandchild, aunt, uncle or stepparent who is currently married to the mother or father of the fallen service member.
  9. Whether a service member is deemed to have died while serving on active duty in the Armed Forces of the United States while the United States was engaged in hostile activities or a time of war shall be determined by the classification of death as listed by the United States Department of Defense and may be verified from documentation directly from the Department of Defense or from its subordinate agencies such as the Coast Guard, Reserve or National Guard. A classification of having died while serving on active duty in the Armed Forces of the United States while the United States was engaged in hostile activities or a time of war by the Department of Defense shall be prima facie evidence that the service member died in such manner. Documentation of the fact that the service member died while serving on active duty in the Armed Forces of the United States while the United States was engaged in hostile activities or a time of war and proof of relationship to the service member shall be required by the county tax collector before issuing a Gold Star license plate. The county tax collector may waive the documentation if he or she has actual knowledge of the family relationship and that the service member died while serving on active duty in the Armed Forces of the United States while the United States was involved in hostile activities or a time of war.
  10. The Gold Star license plate shall be issued only to family members of service members that resided in Mississippi at the time of the death of the service member.
  11. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  12. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2008, ch. 515, § 1, eff from and after July 1, 2008; Laws, 2019, ch. 477, § 33, eff from and after July 1, 2019.

§ 27-19-56.163. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.163. [Laws, 2008, ch. 515, § 3, eff from and after July 1, 2008.]

Editor's Notes —

Former §27-19-56.163 authorized the issuance of a distinctive motor vehicle license tag to supporters of E.E. Rogers Adventist Academy.

§ 27-19-56.164. Special license tags or plates; Ocean Springs Athletic Foundation supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Ocean Springs Athletic Foundation. The distinctive license tags so issued shall be of such color and design as the State Tax Commission, with the advice of the Ocean Springs Athletic Foundation, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the State Tax Commission. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2008, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrent with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The State Tax Commission shall deposit all fees into the State Treasury on the day collected. At the end of each month, the State Tax Commission shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Ocean Springs Athletic Foundation.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2008, ch. 515, § 4, eff from and after July 1, 2008.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.165. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.165. [Laws, 2008, ch. 515, § 5, eff from and after July 1, 2008.]

Editor's Notes —

Former §27-19-56.165 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Philadelphia Public School District.

§ 27-19-56.166. Special license tags or plates; D’Iberville High School supporter.

  1. Beginning with any registration year commencing on or after July 1, 2015, any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of D’Iberville High School. The distinctive license tags so issued shall display the words “D’Iberville High School” and shall be of such color and design as the Department of Revenue, with the advice of the principal of D’Iberville High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrent with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the D’Iberville High School Parent-Teacher Association.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
  7. In order for a distinctive license tag to be issued under this section, the provisions of Section 27-19-44(3) must be satisfied for the distinctive license tag before July 1, 2018.

HISTORY: Laws, 2008, ch. 515, § 6; Laws, 2015, ch. 481, § 26, eff from and after July 1, 2015.

Amendment Notes —

The 2015 amendment substituted “Department of Revenue” for “State Tax Commission” everywhere it appears; added “Beginning with any registration year commencing on or after July 1, 2015” at the beginning of (1); substituted “prescribed by the department” for “prescribed by the commission” in the next-to-last sentence of (2); deleted “Beginning with any registration year commencing on or after July 1, 2008” from the beginning of (3); and added (7).

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.167. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.167. [Laws, 2008, ch. 515, § 7, eff from and after July 1, 2008.]

Editor's Notes —

Former §27-19-56.167 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Mississippi United Methodist Church.

§ 27-19-56.168. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.168. [Laws, 2008, ch. 515, § 8, eff from and after July 1, 2008.]

Editor's Notes —

Former §27-19-56.168 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Mississippi Early Childhood Association.

§ 27-19-56.169. Special license tags or plates; Rankin County Public School District supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for each motor vehicle registered in his name identifying such person as a supporter of the Rankin County Public School District. The distinctive license tags so issued shall be of such color and design as the State Tax Commission, with the advice of the Rankin County Public School Tag Foundation, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the State Tax Commission. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2008, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The State Tax Commission shall deposit all fees into the State Treasury on the day collected. At the end of each month, the State Tax Commission shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Rankin County Public School Tag Foundation.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2008, ch. 515, § 9, eff from and after July 1, 2008.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.170. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.170. [Laws, 2008, ch. 515, § 10, eff from and after July 1, 2008.]

Editor's Notes —

Former §27-19-56.170 authorized the issuance of a distinctive motor vehicle license tag to supporters of Forrest County Agricultural High School.

§ 27-19-56.171. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.171. [Laws, 2008, ch. 515, § 11, eff from and after July 1, 2008.]

Editor's Notes —

Former §27-19-56.171 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Mississippi Chapter of the National Association of Social Workers.

§ 27-19-56.172. Special license tags or plates; Mississippi Academy of Family Physicians Foundation supporter.

  1. Beginning with any registration year commencing on or after July 1, 2012, any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for each motor vehicle registered in his name identifying such person as a supporter of the Mississippi Academy of Family Physicians Foundation. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Mississippi Academy of Family Physicians Foundation, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Mississippi Academy of Family Physicians Foundation.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
  7. In order for a distinctive license tag to be issued under this section, the provisions of Section 27-19-44(3) must be satisfied for the distinctive license tag before July 1, 2015.

HISTORY: Laws, 2008, ch. 515, § 12; Laws, 2012, ch. 534, § 44, eff from and after July 1, 2012.

Amendment Notes —

The 2012 amendment, throughout (1), (2), and (4), substituted “Department of Revenue” for “State Tax Commission”; added the conditional language at the beginning of (1); substituted “department” for “commission” in the second sentence of (2); deleted “Beginning with any registration year commencing on or after July 1, 2008” from the beginning of (3); and added (7).

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.173. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.173. [Laws, 2008, ch. 515, § 13, eff from and after July 1, 2008.]

Editor's Notes —

Former §27-19-56.173 authorized the issuance of a distinctive motor vehicle license tag to supporters of Mississippi HeARTS Against AIDS.

§ 27-19-56.174. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.174. [Laws, 2008, ch. 515, § 14, eff from and after July 1, 2008.]

Editor's Notes —

Former §27-19-56.174 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Coastal Conservation Association of Mississippi.

§ 27-19-56.175. Special license tags or plates; Institute for Marine Mammal Studies supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for each motor vehicle registered in his name identifying such person as a supporter of the Institute for Marine Mammal Studies. The distinctive license tags so issued shall be of such color and design as the State Tax Commission, with the advice of the Institute for Marine Mammal Studies, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the State Tax Commission. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2008, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The State Tax Commission shall deposit all fees into the State Treasury on the day collected. At the end of each month, the State Tax Commission shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Institute for Marine Mammal Studies.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2008, ch. 515, § 15, eff from and after July 1, 2008.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.176. Special license tags or plates; Mississippi Dental Hygienists Association supporter.

  1. Beginning with any registration year beginning on or after July 1, 2012, any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for each motor vehicle registered in his name identifying such person as a supporter of the Mississippi Dental Hygienists Association. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Mississippi Dental Hygienists Association, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Mississippi Dental Hygienists Association.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
  7. In order for a distinctive license tag to be issued under this section, the provisions of Section 27-19-44(3) must be satisfied for the distinctive tag before July 1, 2015.

HISTORY: Laws, 2008, ch. 515, § 16; Laws, 2012, ch. 534, § 45, eff from and after July 1, 2012.

Amendment Notes —

The 2012 amendment, throughout (1), (2), and (4), substituted “Department of Revenue” for “State Tax Commission”; added the conditional language at the beginning of (1); substituted “department” for “commission” in the second sentence of (2); deleted “Beginning with any registration year commencing on or after July 1, 2008” from the beginning of (3); and added (7).

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.177. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.177. [Laws, 2008, ch. 515, § 17, eff from and after July 1, 2008.]

Editor's Notes —

Former §27-19-56.177 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Mississippi Chapter of the Arthritis Foundation.

§ 27-19-56.178. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.178. [Laws, 2008, ch. 515, § 18, eff from and after July 1, 2008.]

Editor's Notes —

Former §27-19-56.178 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Fondren Renaissance Foundation.

§ 27-19-56.179. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.179. [Laws, 2008, ch. 515, § 19, eff from and after July 1, 2008.]

Editor's Notes —

Former §27-19-56.179 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Mississippi High School Rodeo Association.

§ 27-19-56.180. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.180. [Laws, 2008, ch. 515, § 20, eff from and after July 1, 2008.]

Editor's Notes —

Former §27-19-56.180 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Mississippi Society for Respiratory Care.

§ 27-19-56.181. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.181. [Laws, 2008, ch. 515, § 21, eff from and after July 1, 2008.]

Editor's Notes —

Former §27-19-56.181 authorized the issuance of a distinctive motor vehicle license tag to supporters of Saint Stanislaus College in Bay Saint Louis, Mississippi.

§ 27-19-56.182. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.182. [Laws, 2008, ch. 515, § 22, eff from and after July 1, 2008.]

Editor's Notes —

Former §27-19-56.182 authorized the issuance of a distinctive motor vehicle license tag to supporters of Our Lady Academy in Bay Saint Louis, Mississippi.

§ 27-19-56.183. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.183. [Laws, 2008, ch. 515, § 23, eff from and after July 1, 2008.]

Editor's Notes —

Former §27-19-56.183 authorized the issuance of a distinctive motor vehicle license tag to members of the Benevolent and Protective Order of Elks.

§ 27-19-56.184. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.184. [Laws, 2008, ch. 515, § 24, eff from and after July 1, 2008.]

Editor's Notes —

Former §27-19-56.184 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Mississippi Municipal League.

§ 27-19-56.185. Special license tags or plates; Tupelo Elvis Presley Fan Club supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for each motor vehicle registered in his name identifying such person as a supporter of the Tupelo Elvis Presley Fan Club. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Tupelo Elvis Presley Fan Club, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2008, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to CREATE Foundation, Inc., for the benefit of the Tupelo Elvis Presley Fan Club.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2008, ch. 515, § 25; Laws, 2013, ch. 560, § 41, eff from and after July 1, 2013.

Amendment Notes —

The 2013 amendment substituted “Department of Revenue” for “State Tax Commission” and “department” for “commission” throughout; in (4)(a), inserted “CREATE Foundation, Inc., for the benefit of.”

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.186. Special license tags or plates; to Mississippians who received certain medals for service in or in support of operations in Iraq [Effective until July 1, 2019].

  1. In recognition of the patriotic services rendered by Mississippians who are recipients of the Southwest Asia Service Medal, the Iraq Campaign Medal, the Global War on Terrorism Expeditionary Medal or the Armed Forces Expeditionary Medal for service in, or in support of operations in, Iraq, any such person, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in subsection (3) of this section, shall be privileged to obtain one (1) distinctive motor vehicle license plate or tag for each motor vehicle registered in his or her name identifying him or her as an Iraq veteran.The tags shall be of such color and design as the State Tax Commission, with the advice of the State Veterans Affairs Board, may prescribe and shall consist of such letters or numbers or both as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags shall be made to the county tax collector on forms prescribed by the State Tax Commission.Applicants for such distinctive license tags shall present to the issuing official written proof that the applicant is a recipient of the Southwest Asia Service Medal, the Iraq Campaign Medal, the Global War on Terrorism Expeditionary Medal or the Armed Forces Expeditionary Medal for service in, or in support of operations in, Iraq.The application and the additional fee, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission.The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2009, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees.The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year.The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag.If the owner does not wish to retain the distinctive license tag, he or she must surrender it to the local county tax collector.
  4. The State Tax Commission shall deposit all fees into the State Treasury on the day received.At the end of each month, the State Tax Commission shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued under this section shall be deposited in the State Treasury to the credit of a special fund to be administered by the State Veterans Affairs Board this state for the benefit of the State Veterans Memorial Cemetery and veterans nursing homes in this state.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section.The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section.The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37.The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00).The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2009, ch. 548, § 1, eff from and after July 1, 2009.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.186. Special license tags or plates; to Mississippians who received certain medals for service in or in support of operations in Iraq [Effective July 1, 2019].

  1. In recognition of the patriotic services rendered by Mississippians who are recipients of the Southwest Asia Service Medal, the Iraq Campaign Medal, the Global War on Terrorism Expeditionary Medal, the Armed Forces Expeditionary Medal or the Inherent Resolve Campaign Medal for service in, or in support of operations in, Iraq, any such person, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in subsection (3) of this section, shall be privileged to obtain one (1) distinctive motor vehicle license plate or tag for each motor vehicle registered in his or her name identifying him or her as an Iraq veteran. The tags shall be of such color and design as the Department of Revenue, with the advice of the State Veterans Affairs Board, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags shall be made to the county tax collector on forms prescribed by the Department of Revenue. Applicants for such distinctive license tags shall present to the issuing official written proof that the applicant is a recipient of the Southwest Asia Service Medal, the Iraq Campaign Medal, the Global War on Terrorism Expeditionary Medal, the Armed Forces Expeditionary Medal or the Inherent Resolve Campaign Medal for service in, or in support of operations in, Iraq. The application and the additional fee, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2009, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he or she must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day received. At the end of each month, the Department of Revenue shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued under this section shall be deposited in the State Treasury to the credit of a special fund to be administered by the State Veterans Affairs Board of this state for the benefit of the State Veterans Memorial Cemetery and veterans nursing homes in this state.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2009, ch. 548, § 1, eff from and after July 1, 2009; Laws, 2019, ch. 477, § 35, eff from and after July 1, 2019.

§ 27-19-56.187. Special license tags or plates; to Mississippians who received certain medals for service in or in support of operations in Afghanistan.

  1. In recognition of the patriotic services rendered by Mississippians who are recipients of the Southwest Asia Service Medal, the Afghanistan Campaign Medal, the Global War on Terrorism Expeditionary Medal or the Armed Forces Expeditionary Medal for service in, or in support of operations in, Afghanistan, any such person, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in subsection (3) of this section, shall be privileged to obtain one (1) distinctive motor vehicle license plate or tag for each motor vehicle registered in his or her name identifying him or her as an Afghanistan veteran.The tags shall be of such color and design as the State Tax Commission, with the advice of the State Veterans Affairs Board, may prescribe and shall consist of such letters or numbers or both as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags shall be made to the county tax collector on forms prescribed by the State Tax Commission.Applicants for such distinctive license tags shall present to the issuing official written proof that the applicant is a recipient of the Southwest Asia Service Medal, the Afghanistan Campaign Medal, the Global War on Terrorism Expeditionary Medal or the Armed Forces Expeditionary Medal for service in, or in support of operations in, Afghanistan. The application and the additional fee, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission.The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2009, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees.The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year.The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag.If the owner does not wish to retain the distinctive license tag, he or she must surrender it to the local county tax collector.
  4. The State Tax Commission shall deposit all fees into the State Treasury on the day received.At the end of each month, the State Tax Commission shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued under this section shall be deposited in the State Treasury to the credit of a special fund to be administered by the State Veterans Affairs Board this state for the benefit of State Veterans Memorial Cemetery and veterans nursing homes in this state.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section.The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section.The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37.The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00).The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2009, ch. 548, § 2, eff from and after July 1, 2009.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.188. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.188. [Laws, 2009, ch. 548, § 4, eff from and after July 1, 2009.]

Editor's Notes —

Former §27-19-56.188 authorized the issuance of a distinctive motor vehicle license tag to supporters of Hatley School.

§ 27-19-56.189. Special license tags or plates; supporter of mixed martial arts in the State of Mississippi.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for each motor vehicle registered in his name identifying such person as a supporter of mixed martial arts in the State of Mississippi. The distinctive license tags so issued shall be of such color and design as the State Tax Commission, with the advice of the Mississippi Athletic Commission, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the State Tax Commission. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2009, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The State Tax Commission shall deposit all fees into the State Treasury on the day collected. At the end of each month, the State Tax Commission shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to a special fund hereby created in the State Treasury for use by the Mississippi Athletic Commission.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2009, ch. 548, § 5, eff from and after July 1, 2009.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.190. Special license tags or plates; supporter of boxing in the State of Mississippi.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for each motor vehicle registered in his name identifying such person as a supporter of boxing in the State of Mississippi. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Mississippi Athletic Commission, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2009, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
      1. Twelve Dollars ($12.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Mississippi Athletic Commission to pay travel expenses for amateur boxing athletes attending boxing events.
      2. Twelve Dollars ($12.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Mississippi Athletic Commission for its official use.
    1. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    2. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    3. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2009, ch. 548, § 6; Laws, 2010, ch. 518, § 37, eff from and after July 1, 2010.

Amendment Notes —

The 2010 amendment, in (1), (2) and (4), substituted “Department of Revenue” for “State Tax Commission”; in the second sentence in (2), substituted “department” for “commission”; added the (4)(a)(i) designation, and therein substituted “Twelve Dollars ($12.00)” for “Twenty-four Dollars ($24.00)”; and added (4)(a)(ii).

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.191. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.191. [Laws, 2009, ch. 548, § 9, eff from and after July 1, 2009.]

Editor's Notes —

Former §27-19-56.191 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Mississippi Headstart Association, Inc.

§ 27-19-56.192. Special license tags or plates; Madison Central Jaguars supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for each motor vehicle registered in his name identifying such person as a supporter of the Madison Central Jaguars. The distinctive license tags so issued shall be of such color and design as the State Tax Commission, with the advice of Madison Central administration, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the State Tax Commission. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2009, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The State Tax Commission shall deposit all fees into the State Treasury on the day collected. At the end of each month, the State Tax Commission shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Madison Central Jaguars Booster Club.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2009, ch. 548, § 10, eff from and after July 1, 2009.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.193. Special license tags or plates; Gulfport High School supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Gulfport High School. The distinctive license tags so issued shall display the words “Gulfport High School” and shall be of such color and design as the State Tax Commission, with the advice of the principal of Gulfport High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the State Tax Commission. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2009, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The State Tax Commission shall deposit all fees into the State Treasury on the day collected. At the end of each month, the State Tax Commission shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Gulfport High School Parent Teacher Association.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2009, ch. 548, § 11, eff from and after July 1, 2009.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.194. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.194. [Laws, 2009, ch. 548, § 12, eff from and after July 1, 2009.]

Editor's Notes —

Former §27-19-56.194 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Mississippi Prehospital Professions Association.

§ 27-19-56.195. Special license tags or plates; Professional Firefighters Association of Mississippi supporter.

  1. Beginning with any registration year commencing on or after July 1, 2012, any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for each motor vehicle registered in his name identifying such person as a member of the Professional Firefighters Association of Mississippi. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Professional Firefighters Association of Mississippi, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. Applicants for such distinctive license tags shall present documentation as prescribed by the Department of Revenue showing their membership in the Professional Firefighters Association of Mississippi. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2009, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Professional Firefighters Association of Mississippi.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
  7. In order for a distinctive license tag to be issued under this section, the provisions of Section 27-19-44(3) must be satisfied for the distinctive license tag before July 1, 2015.

HISTORY: Laws, 2009, ch. 548, § 13; Laws, 2012, ch. 534, § 46, eff from and after July 1, 2012.

Amendment Notes —

The 2012 amendment, throughout (1), (2), and (4), substituted “Department of Revenue” for “State Tax Commission”; in (1), added the conditional language at the beginning and substituted “member” for “supporter” near the end of the first sentence; in (2), inserted the second sentence, and substituted “department” for “commission” at the end of the third sentence; and added (7).

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.196. Special license tags or plates; Mississippi Wildlife Federation supporter.

  1. Any owner of a motor vehicle, who is a resident of this state, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in subsection (3) of this section, shall be issued a special license tag for each motor vehicle registered in his name identifying such person as a supporter of the Mississippi Wildlife Federation. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Mississippi Wildlife Federation, may prescribe, and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2009, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be disbursed to the Mississippi Wildlife Federation.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed proportionately in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2009, ch. 548, § 14; Laws, 2011, ch. 428, § 49, eff from and after July 1, 2011.

Amendment Notes —

The 2011 amendment substituted “department” for “commission” at the end of the second sentence in (2); substituted “up to two (2) license decals” for “a month and year license decal” in the last sentence of (5); and substituted “Department of Revenue” for “State Tax Commission” throughout the section.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.197. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.197. [Laws, 2009, ch. 548, § 15, eff from and after July 1, 2009.]

Editor's Notes —

Former §27-19-56.197 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Delta Bear Habitat Program.

§ 27-19-56.198. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.198. [Laws, 2009, ch. 548, § 16, eff from and after July 1, 2009.]

Editor's Notes —

Former §27-19-56.198 authorized the issuance of a distinctive motor vehicle license tag to supporters of Leake Academy.

§ 27-19-56.199. Special license tags or plates; recipient of the Navy and Marine Corps Medal.

  1. In recognition of the patriotic services rendered by Mississippians who are recipients of the Navy and Marine Corps Medal, any such person, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in subsection (3) of this section, shall be privileged to obtain one (1) distinctive motor vehicle license plate or tag for each motor vehicle registered in his name identifying him as a recipient of the Navy and Marine Corps Medal. The tags shall be of such color and design as the State Tax Commission shall prescribe, subject to the approval of the Mississippi License Tag Commission, and shall consist of such letters or numbers or both as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags shall be made to the county tax collector on forms prescribed by the State Tax Commission. Applicants for such distinctive license tags shall present to the issuing official written proof that the applicant is a recipient of the Navy and Marine Corps Medal. The application and the additional fee, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2009, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The State Tax Commission shall deposit all fees into the State Treasury on the day received. At the end of each month, the State Tax Commission shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued under this section shall be deposited in the State Treasury to the credit of a special fund to be administered by the board overseeing the veterans nursing homes in this state for the benefit of indigent veterans who are residents of such nursing homes.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2009, ch. 548, § 17, eff from and after July 1, 2009.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.200. Special license tags or plates; Tishomingo County High School supporter.

  1. Beginning with any registration year commencing on or after July 1, 2013, any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Tishomingo County High School. The distinctive license tags so issued shall display the words “Tishomingo County High School” and shall be of such color and design as the Department of Revenue, with the advice of the Principal of Tishomingo County High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Tishomingo County High School activity fund.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
  7. In order for a distinctive license tag to be issued under this section, the provisions of Section 27-19-44(3) must be satisfied for the distinctive license tag before July 1, 2016.

HISTORY: Laws, 2009, ch. 548, § 18; Laws, 2013, ch. 560, § 49, eff from and after July 1, 2013.

Amendment Notes —

The 2013 amendment substituted “Department of Revenue” for “State Tax Commission,” “department” for “commission” and “Tishomingo County High School” for “Tishomingo High School” throughout the section; added “Beginning with any registration year commencing on or after July 1, 2013” at the beginning of (1), and made a related stylistic change; deleted “Beginning with any registration year commencing on or after July 1, 2009,” from the beginning of (3), and made a related stylistic change; and added (7).

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.201. Special license tags or plates; Belmont High School supporter.

  1. Beginning with any registration year commencing on or after July 1, 2013, any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Belmont High School. The distinctive license tags so issued shall display the words “Belmont High School” and shall be of such color and design as the Department of Revenue, with the advice of the Principal of Belmont High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Belmont High School activity fund.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
  7. In order for a distinctive license tag to be issued under this section, the provisions of Section 27-19-44(3) must be satisfied for the distinctive license tag before July 1, 2013.

HISTORY: Laws, 2009, ch. 548, § 19; Laws, 2013, ch. 560, § 50, eff from and after July 1, 2013.

Amendment Notes —

The 2013 amendment substituted “Department of Revenue” for “State Tax Commission” and “department” for “commission” throughout the section; added “Beginning with any registration year commencing on or after July 1, 2013,” at the beginning of (1) and made a related stylistic change; deleted “Beginning with any registration year commencing on or after July 1, 2009” from the beginning of (3), and made a related stylistic change; and added (7).

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.202. Special license tags or plates; Olive Branch High School supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Olive Branch High School. The distinctive license tags so issued shall display the words “Olive Branch High School” and shall be of such color and design as the State Tax Commission, with the advice of the principal of Olive Branch High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the State Tax Commission. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2009, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The State Tax Commission shall deposit all fees into the State Treasury on the day collected. At the end of each month, the State Tax Commission shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Olive Branch High School Football Booster Club.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2009, ch. 548, § 20, eff from and after July 1, 2009.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

The provisions of Laws of 2010, ch. 518, § 32, effective July 1, 2010, which provide as follows, are identical to the provisions of §27-19-56.202 (with exception of the change in name of the State Tax Commission to the Department of Revenue) and have not been codified at the direction of the co-counsel for the Joint Legislative Committee on Compilation, Revision and Publicaton of Legislation:

“SECTION 32. (1) Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Olive Branch High School. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of Olive Branch High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.

“(2) Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.

“(3) Beginning with any registration year commencing on or after July 1, 2010, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.

“(4) The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:

“(4)(a) Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Olive Branch High School Football Booster Club.

“(b) One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.

“(c) Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.

“(d) One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.

“(5) A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.

“(6) In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.”

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.203. Special license tags or plates; State Board of Contractors supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for each motor vehicle registered in his name identifying such person as a supporter of the State Board of Contractors. The distinctive license tags so issued shall be of such color and design as the State Tax Commission, with the advice of the State Board of Contractors, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the State Tax Commission. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the State Tax Commission on a monthly basis as prescribed by the commission. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2009, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The State Tax Commission shall deposit all fees into the State Treasury on the day collected. At the end of each month, the State Tax Commission shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the special fund created in subsection (7) of this section.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
  7. There is created a special fund into which shall be deposited fees paid pursuant to subsection (4)(a) of this section. Money in the fund shall be utilized by the State Board of Contractors upon appropriation by the Legislature, for workforce training.

HISTORY: Laws, 2009, ch. 548, § 21, eff from and after July 1, 2009.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.204. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.204. [Laws, 2009, ch. 548, § 22, eff from and after July 1, 2009.]

Editor's Notes —

Former §27-19-56.204 authorized the issuance of a distinctive motor vehicle license tag to supporters of Moss Point High School.

§ 27-19-56.205. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.205. [Laws, 2009, ch. 548, § 23, eff from and after July 1, 2009.]

Editor's Notes —

Former §27-19-56.205 authorized the issuance of a distinctive motor vehicle license tag to members of the John L. Webb Grand High Court, Heroines of Jericho, 1952 Prince Hall Affiliated, operating under the M.W. Stringer Grand 1953 Lodge, Free and Accepted Masons.

§ 27-19-56.206. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.206. [Laws, 2009, ch. 548, § 24, eff from and after July 1, 2009.]

Editor's Notes —

Former §27-19-56.206 authorized the issuance of a distinctive motor vehicle license tag to supporters of Catholic Schools.

§ 27-19-56.207. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.207. [Laws, 2010, ch. 518, § 1, eff from and after July 1, 2010.]

Editor's Notes —

Former §27-19-56.207 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Mississippi Dental Association.

§ 27-19-56.208. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.208. [Laws, 2010, ch. 518, § 2, eff from and after July 1, 2010.]

Editor's Notes —

Former §27-19-56.208 authorized the issuance of a distinctive motor vehicle license tag to supporters of Camp Bratton-Green.

§ 27-19-56.209. Special license tags or plates; St. Martin High School supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of St. Martin High School. The distinctive license tags so issued shall display the words “St. Martin High School” and shall be of such color and design as the Department of Revenue, with the advice of the Principal of St. Martin High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2010, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrent with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the St. Martin High School Buzz Club to pay for facility improvements and other projects at St. Martin High School.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
  7. In order for a distinctive license tag to be issued under this section, the provisions of Section 27-19-44(3) must be satisfied for the distinctive license tag before July 1, 2018.

HISTORY: Laws, 2010, ch. 518, § 3; Laws, 2015, ch. 481, § 29, eff from and after July 1, 2015.

Amendment Notes —

The 2015 amendment added (7).

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.210. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.210. [Laws, 2010, ch. 518, § 4, eff from and after July 1, 2010.]

Editor's Notes —

Former §27-19-56.210 authorized the issuance of a distinctive motor vehicle license tag to supporters of The Little Light House of Central Mississippi.

§ 27-19-56.211. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.211. [Laws, 2010, ch. 518, § 5, eff from and after July 1, 2010.]

Editor's Notes —

Former §27-19-56.211 authorized the issuance of a distinctive motor vehicle license tag to supporters of Sumrall Public Schools.

§ 27-19-56.212. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.212. [Laws, 2010, ch. 518, § 6, eff from and after July 1, 2010.]

Editor's Notes —

Former §27-19-56.212 authorized the issuance of a distinctive motor vehicle license tag to supporters of the University of Mississippi Medical Center.

§ 27-19-56.213. Special license tags or plates; West Jones High School Supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of West Jones High School. The distinctive license tags so issued shall display the words “West Jones Mustangs” and shall be of such color and design as the Department of Revenue, with the advice of the Principal of West Jones High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2010, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twelve Dollars ($12.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to West Jones High School for the support of the high school show choir program.
    2. Twelve Dollars ($12.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to West Jones High School for the support of the high school basketball teams.
    3. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    4. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    5. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2010, ch. 518, § 7; Laws, 2015, ch. 481, § 32, eff from and after July 1, 2015.

Amendment Notes —

The 2015 amendment substituted “show choir program” for “band program” at the end of (4)(a).

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.214. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.214. [Laws, 2010, ch. 518, § 8, eff from and after July 1, 2010.]

Editor's Notes —

Former §27-19-56.214 authorized the issuance of a distinctive motor vehicle license tag to supporters of South Jones High School.

§ 27-19-56.215. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.215. [Laws, 2010, ch. 518, § 9, eff from and after July 1, 2010.]

Editor's Notes —

Former §27-19-56.215 authorized the issuance of a distinctive motor vehicle license tag to supporters of Northeast Jones High School.

§ 27-19-56.216. Special license tags or plates; Laurel High School supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Laurel High School. The distinctive license tags so issued shall display the words “Laurel Tornadoes” and shall be of such color and design as the Department of Revenue, with the advice of the Superintendent of the Laurel School District, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2010, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twelve Dollars ($12.00) of each additional fee collected on distinctive tags issued pursuant to this section shall be distributed to Laurel High School for the support of the Laurel High School Beta Club.
    2. Twelve Dollars ($12.00) of each additional fee collected on distinctive tags issued pursuant to this section shall be distributed to Laurel High School for the support of the Laurel High Fine Arts Department.
    3. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    4. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    5. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2010, ch. 518, § 10; Laws, 2011, ch. 523, § 59, eff from and after passage (approved Apr. 26, 2011); Laws, 2018, ch. 432, § 28, eff from and after July 1, 2018.

Amendment Notes —

The 2011 amendment rewrote the last sentence in (1); substituted “Laurel School District” for “Laurel High School to purchase classroom supplies for teachers” at the end of (4)(a); and made a minor stylistic change.

The 2018 amendment, in (4), rewrote (a), which read: “Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Laurel School District,” added (b), and redesignated former (b) through (d) as (c) through (e).

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.217. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.217. [Laws, 2010, ch. 518, § 11, eff from and after July 1, 2010.]

Editor's Notes —

Former§27-19-56.217 authorized the issuance of a distinctive motor vehicle license tag to supporters of Velma Jackson High School.

§ 27-19-56.218. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.218. [Laws, 2010, ch. 518, § 12, eff from and after July 1, 2010.]

Editor's Notes —

Former §27-19-56.218 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Wayne County Athletic Foundation.

§ 27-19-56.219. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.219. [Laws, 2010, ch. 518, § 13, eff from and after July 1, 2010.]

Editor's Notes —

Former §27-19-56.219 authorized the issuance of a distinctive motor vehicle license tag to supporters of Amory High School.

§ 27-19-56.220. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.220. [Laws, 2010, ch. 518, § 14, eff from and after July 1, 2010.]

§ 27-19-56.221. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.221. [Laws, 2010, ch. 518, § 15, eff from and after July 1, 2010.]

Editor's Notes —

Former §27-19-56.220 authorized the issuance of a distinctive motor vehicle license tag to supporters of Lake Cormorant High School.

Former §27-19-56.221 authorized the issuance of a distinctive motor vehicle license tag to supporters of the African-American Heritage Rodeo Association.

§ 27-19-56.222. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.222. [Laws, 2010, ch. 518, § 16, eff from and after July 1, 2010.]

Editor's Notes —

Former §27-19-56.222 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Mississippi College School of Law.

§ 27-19-56.223. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.223. [Laws, 2010, ch. 518, § 17, eff from and after July 1, 2010.]

Editor's Notes —

Former §27-19-56.223 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Aberdeen Main Street Association.

§ 27-19-56.224. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.224. [Laws, 2010, ch. 518, § 18, eff from and after July 1, 2010.]

Editor's Notes —

Former §27-19-56.224 authorized the issuance of a distinctive motor vehicle license tag to supporters of Lewisburg High School.

§ 27-19-56.225. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.225. [Laws, 2010, ch. 518, § 19, eff from and after July 1, 2010.]

Editor's Notes —

Former §27-19-56.225 authorized the issuance of a distinctive motor vehicle license tag to supporters of Center Hill High School.

§ 27-19-56.226. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.226. [Laws, 2010, ch. 518, § 20; Laws, 2013, ch. 560, § 48, eff from and after July 1, 2013.]

Editor's Notes —

Former§27-19-56.226 authorized the issuance of a distinctive motor vehicle license tag to supporters of Southaven High School.

§ 27-19-56.227. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.227. [Laws, 2010, ch. 518, § 21, eff from and after July 1, 2010.]

Editor's Notes —

Former §27-19-56.227 authorized the issuance of a distinctive motor vehicle license tag to supporters of the DeSoto Central High School Band Boosters.

§ 27-19-56.228. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.228. [Laws, 2010, ch. 518, § 22, eff from and after July 1, 2010.]

Editor's Notes —

Former §27-19-56.228 authorized the issuance of a distinctive motor vehicle license tag to supporters of Horn Lake High School.

§ 27-19-56.229. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.229. [Laws, 2010, ch. 518, § 23, eff from and after July 1, 2010.]

§ 27-19-56.230. Special license tags or plates; Gulfport School District supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Gulfport School District.The distinctive license tags so issued shall display the words ‘Gulfport School District‘ and shall be of such color and design as the Department of Revenue, with the advice of the Gulfport School District, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue.The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department.The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2010, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees.The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year.The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag.If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected.At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section.The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Gulfport School District.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section.The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section.The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37.The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00).The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2010, ch. 518, § 24, eff from and after July 1, 2010.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.231. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.231. [Laws, 2010, ch. 518, § 25, eff from and after July 1, 2010.]

Editor's Notes —

Former §27-19-56.231 authorized the issuance of a distinctive motor vehicle license tag to supporters of running in the State of Mississippi.

§ 27-19-56.232. Special license tags or plates; Biloxi Public School District supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Biloxi Public School District. The distinctive license tags so issued shall display the words “Biloxi Indians” and shall be of such color and design as the Department of Revenue, with the advice of the Biloxi Public School District, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2010, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Biloxi Big Red Athletic Foundation.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2010, ch. 518, § 26; Laws, 2011, ch. 523, § 52, eff from and after passage (approved Apr. 26, 2011.).

Amendment Notes —

The 2011 amendment substituted “Biloxi Indians” for “Biloxi Public Schools” in the last sentence of (1); and substituted “Biloxi Big Red Athletic Foundation” for “Biloxi Public School District” in (4)(a).

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.233. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.233. [Laws, 2010, ch. 518, § 27, eff from and after July 1, 2010.]

Editor's Notes —

Former §27-19-56.233 authorized the issuance of a distinctive motor vehicle license tag to supporters of D'Iberville Elementary School.

§ 27-19-56.234. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.234. [Laws, 2010, ch. 518, § 28, eff from and after July 1, 2010.]

Editor's Notes —

Former §27-19-56.234 authorized the issuance of a distinctive motor vehicle license tag to supporters of Mount Olive Attendance Center.

§ 27-19-56.235. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.235. [Laws, 2010, ch. 518, § 29, eff from and after July 1, 2010.]

Editor's Notes —

Former §27-19-56.235 authorized the issuance of a distinctive motor vehicle license tag to supporters of Little League Baseball and Softball.

§ 27-19-56.236. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.236. [Laws, 2010, ch. 518, § 30, eff from and after July 1, 2010.]

Editor's Notes —

Former §27-19-56.236 authorized the issuance of a distinctive motor vehicle license tag to supporters of Saint Richard Catholic School.

§ 27-19-56.237. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.237. [Laws, 2010, ch. 518, § 31, eff from and after July 1, 2010.]

Editor's Notes —

Former §27-19-56.237 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Boys Baseball Association.

§ 27-19-56.238. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.238. [Laws, 2010, ch. 518, § 33, eff from and after July 1, 2010.]

Editor's Notes —

Former §27-19-56.238 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Trail of Honor.

§ 27-19-56.239. Special license tags or plates; to recipients of the Meritorious Service Medal.

  1. In recognition of the patriotic services rendered by Mississippians who are recipients of the Meritorious Service Medal, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in subsection (3) of this section, shall be privileged to obtain one (1) distinctive motor vehicle license plate or tag for each motor vehicle registered in his or her name identifying him or her as recipient of the Meritorious Service Medal.The tags shall be of such color and design as the Department of Revenue, with the advice of the State Veterans Affairs Board, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags shall be made to the county tax collector on forms prescribed by the Department of Revenue.Applicants for such distinctive license tags shall present to the issuing official written proof that the applicant is a recipient of the Meritorious Service Medal. The application and the additional fee, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department.The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2010, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees.The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year.The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag.If the owner does not wish to retain the distinctive license tag, he or she must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day received.At the end of each month, the Department of Revenue shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued under this section shall be deposited in the State Treasury to the credit of a special fund to be administered by the State Veterans Affairs Board of this state for the benefit of the State Veterans Memorial Cemetery and veterans nursing homes in this state.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section.The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section.The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37.The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00).The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2010, ch. 518, § 34, eff from and after July 1, 2010.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.240. Special license tags or plates; commemorating New Orleans Saints 2009 season World Football Champions.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name commemorating the New Orleans Saints World Football Champions for the 2009 season. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the National Football League, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue.The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department.The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after March 1, 2011, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Fifty Dollars ($50.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees.The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year.The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag.If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected.At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section.The State Treasurer shall distribute such collections as follows:
    1. Forty-four Dollars ($44.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to INFINITY Science Center, Inc.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section.The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section.The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37.The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00).The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2011, ch. 303, § 1, eff from and after passage (approved Feb. 14, 2011.).

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.241. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.241. [Laws, 2011, ch. 523, § 1, eff from and after passage (approved Apr. 26, 2011).]

Editor's Notes —

Former §27-19-56.241 authorized the issuance of a distinctive motor vehicle license tag to supporters of Special Olympics Mississippi.

§ 27-19-56.242. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.242. [Laws, 2011, ch. 523, § 2, eff from and after passage (approved Apr. 26, 2011).]

Editor's Notes —

Former §27-19-56.242 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Mississippi Music Educators Association.

§ 27-19-56.243. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.243. [Laws, 2011, ch. 523, § 3, eff from and after passage (approved Apr. 26, 2011).]

Editor's Notes —

Former §27-19-56.243 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Mississippi Corvette Club, Inc.

§ 27-19-56.244. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.244. [Laws, 2011, ch. 523, § 4, eff from and after passage (approved Apr. 26, 2011).]

Editor's Notes —

Former §27-19-56.244 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Charleston Tigers Athletic Foundation.

§ 27-19-56.245. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.245. [Laws, 2011, ch. 523, § 5, eff from and after passage (approved Apr. 26, 2011).]

Editor's Notes —

Former §27-19-56.245 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Baptist Medical and Dental Mission International (BMDMI) of Hattiesburg, Mississippi.

§ 27-19-56.246. Special license tags or plates; Pascagoula High School supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Pascagoula High School. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the principal of Pascagoula High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2011, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Pascagoula Athletic Foundation.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2011, ch. 523, § 6; Laws, 2012, ch. 534, § 47; Laws, 2013, ch. 560, § 42, eff from and after July 1, 2013.

Amendment Notes —

The 2012 amendment substituted “Pascagoula School District” for “Pascagoula High School activity fund for the support of senior class projects under the direction of the school’s class sponsor” at the end of (4)(a).

The 2013 amendment substituted “Pascagoula Athletic Foundation” for “Pascagoula School district” at the end of (4)(a).

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.247. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.247. [Laws, 2011, ch. 523, § 7, eff from and after passage (approved Apr. 26, 2011).]

Editor's Notes —

Former §27-19-56.247 authorized the issuance of a distinctive motor vehicle license tag to supporters of Simpson Academy.

§ 27-19-56.248. & Lymphoma SocietyRepealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.248. [Laws, 2011, ch. 523, § 8, eff from and after passage (approved Apr. 26, 2011).]

Editor's Notes —

Former §27-19-56.248 authorized the issuance of a distinctive motor vehicle license tag to supporters of The Leukemia & Lymphoma Society.

§ 27-19-56.249. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.249. [Laws, 2011, ch. 523, § 9, eff from and after passage (approved Apr. 26, 2011).]

Editor's Notes —

Former §27-19-56.249 authorized the issuance of a distinctive motor vehicle license tag to supporters of filmmakers in the State of Mississippi.

§ 27-19-56.250. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.250. [Laws, 2011, ch. 523, § 10, eff from and after passage (approved Apr. 26, 2011).]

Editor's Notes —

Former §27-19-56.250 authorized the issuance of a distinctive motor vehicle license tag to supporters of Presbyterian Christian School.

§ 27-19-56.251. Special license tags or plates; Farm Families of Mississippi supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Farm Families of Mississippi.The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Mississippi Farm Bureau Federation, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2011, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Mississippi Farm Bureau Foundation and Relief Fund, Inc.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2011, ch. 523, § 11, eff from and after passage (approved Apr. 26, 2011.).

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.252. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.252. [Laws, 2011, ch. 523, § 12, eff from and after passage (approved Apr. 26, 2011).]

Editor's Notes —

Former §27-19-56.252 authorized the issuance of a distinctive motor vehicle license tag to supporters of Taylorsville High School.

§ 27-19-56.253. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.253. [Laws, 2011, ch. 523, § 13, eff from and after passage (approved Apr. 26, 2011).]

Editor's Notes —

Former §27-19-56.253 authorized the issuance of a distinctive motor vehicle license tag to supporters of Raleigh High School.

§ 27-19-56.254. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.254. [Laws, 2011, ch. 523, § 14, eff from and after passage (approved Apr. 26, 2011).]

Editor's Notes —

Former §27-19-56.254 authorized the issuance of a distinctive motor vehicle license tag to supporters of Mize Attendance Center.

§ 27-19-56.255. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.255. [Laws, 2011, ch. 523, § 15, eff from and after passage (approved Apr. 26, 2011).]

Editor's Notes —

Former §27-19-56.255 authorized the issuance of a distinctive motor vehicle license tag to supporters of crappie fishing in the State of Mississippi.

§ 27-19-56.256. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.256. [Laws, 2011, ch. 523, § 16, eff from and after passage (approved Apr. 26, 2011).]

Editor's Notes —

Former §27-19-56.256 authorized the issuance of a distinctive motor vehicle license tag to supporters of Tylertown High School.

§ 27-19-56.257. Special license tags or plates; Mississippians for Better Mental Health supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Mississippians for Better Mental Health.The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of The Mississippi Department of Mental Health, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2011, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Department of Mental Health Fund - 3371.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2011, ch. 523, § 17, eff from and after passage (approved Apr. 26, 2011.).

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.258. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.258. [Laws, 2011, ch. 523, § 18; Laws, 2016, ch. 478, § 27, eff from and after July 1, 2016.]

Editor's Notes —

Former §27-19-56.258 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Alzheimer's Association, Mississippi Chapter.

§ 27-19-56.259. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.259. [Laws, 2011, ch. 523, § 19, eff from and after passage (approved Apr. 26, 2011).]

Editor's Notes —

Former §27-19-56.259 authorized the issuance of a distinctive motor vehicle license tag to supporters of the historical Nichols Tigers of Biloxi, Mississippi.

§ 27-19-56.260. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.260. [Laws, 2011, ch. 523, § 20, eff from and after passage (approved Apr. 26, 2011).]

Editor's Notes —

Former §27-19-56.260 authorized the issuance of a distinctive motor vehicle license tag to supporters of Mississippi State Equine Association.

§ 27-19-56.261. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.261. [Laws, 2011, ch. 523, § 21; Laws, 2012, ch. 534, § 48, eff from and after July 1, 2012.]

Editor's Notes —

Former §27-19-56.261 authorized the issuance of a distinctive motor vehicle license tag to supporters of St. Joseph Catholic School, Madison, Mississippi.

§ 27-19-56.262. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.262. [Laws, 2011, ch. 523, § 22, eff from and after passage (approved Apr. 26, 2011).]

Editor's Notes —

Former §27-19-56.262 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Magnolia High School Alumni Association, Inc.

§ 27-19-56.263. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.263. [Laws, 2011, ch. 523, § 23, eff from and after passage (approved Apr. 26, 2011).]

Editor's Notes —

Former §27-19-56.263 authorized the issuance of a distinctive motor vehicle license tag to supporters of Tunica Academy.

§ 27-19-56.264. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.264. [Laws, 2011, ch. 523, § 24, eff from and after passage (approved Apr. 26, 2011).]

Editor's Notes —

Former §27-19-56.264 authorized the issuance of a distinctive motor vehicle license tag to supporters of the McNair School Reunion, Inc.

§ 27-19-56.265. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.265. [Laws, 2011, ch. 523, § 25, eff from and after passage (approved Apr. 26, 2011).]

Editor's Notes —

Former §27-19-56.265 authorized the issuance of a distinctive motor vehicle license tag to supporters of Vicksburg High School.

§ 27-19-56.266. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.266. [Laws, 2011, ch. 523, § 26, eff from and after passage (approved Apr. 26, 2011).]

Editor's Notes —

Former §27-19-56.266 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Corinth High School Alumni Association.

§ 27-19-56.267. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.267. [Laws, 2011, ch. 523, § 27, eff from and after passage (approved Apr. 26, 2011).]

Editor's Notes —

Former §27-19-56.267 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Mississippi Veterinary Association.

§ 27-19-56.268. Special license tags or plates; dyslexia awareness.

  1. Any owner of a motor vehicle who is a resident of this state, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in subsection (3) of this section, shall be issued a special dyslexia awareness license tag for each motor vehicle registered in his name.The tags shall be of such color and design as the Department of Revenue, with the advice of Dynamic Dyslexia Design, the 3-D School, may prescribe, and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2011, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Dynamic Dyslexia Design, the 3-D School, to be utilized by the school to provide scholarship assistance for students of the school.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2011, ch. 523, § 28, eff from and after passage (approved Apr. 26, 2011.).

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.269. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.269. [Laws, 2011, ch. 523, § 29, eff from and after passage (approved Apr. 26, 2011).]

Editor's Notes —

Former §27-19-56.269 authorized the issuance of a distinctive motor vehicle license tag displaying the phrase “DON'T TREAD ON ME.”

§ 27-19-56.270. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.270. [Laws, 2011, ch. 523, § 30, eff from and after passage (approved Apr. 26, 2011).]

Editor's Notes —

Former §27-19-56.270 authorized the issuance of a distinctive motor vehicle license tag to supporters of Jackson Academy, Jackson, Mississippi.

§ 27-19-56.271. Special license tags or plates; Le Bonheur Children’s Hospital supporter.

  1. Any owner of a motor vehicle, who is a resident of this state, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in subsection (3) of this section, shall be issued a special license tag for each motor vehicle registered in his name identifying such person as a supporter of Le Bonheur Children’s Hospital.The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of Le Bonheur Children’s Hospital, may prescribe, and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2011, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be disbursed to the Le Bonheur Foundation.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2011, ch. 523, § 31, eff from and after passage (approved Apr. 26, 2011.).

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.272. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.272. [Laws, 2011, ch. 523, § 32, eff from and after passage (approved Apr. 26, 2011).]

Editor's Notes —

Former §27-19-56.272 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Abbie Rogers Civitan Camp.

§ 27-19-56.273. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.273. [Laws, 2011, ch. 523, § 33, eff from and after passage (approved Apr. 26, 2011).]

Editor's Notes —

Former §27-19-56.273 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Animal Rescue League of Laurel.

§ 27-19-56.274. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.274. [Laws, 2011, ch. 523, § 34, eff from and after passage (approved Apr. 26, 2011).]

Editor's Notes —

Former §27-19-56.274 authorized the issuance of a distinctive motor vehicle license tag to supporters of Brookhaven Academy.

§ 27-19-56.275. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.275. [Laws, 2011, ch. 523, § 35, eff from and after passage (approved Apr. 26, 2011).]

Editor's Notes —

Former §27-19-56.275 authorized the issuance of a distinctive motor vehicle license tag in honor of Ronald Reagan, fortieth President of the United States.

§ 27-19-56.276. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.276. [Laws, 2011, ch. 523, § 36, eff from and after passage (approved Apr. 26, 2011).]

Editor's Notes —

Former §27-19-56.276 authorized the issuance of a distinctive motor vehicle license tag to supporters of Jackson Preparatory School.

§ 27-19-56.277. Special license tags or plates; “We Love Life.”

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for each motor vehicle registered in his name, which shall be of such color and design as the Department of Revenue, with the advice of the Choose Life Advisory Committee, may prescribe. The words “We Love Life” shall be centered at the bottom of the license tag. The Department of Revenue shall prescribe such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Fifty Dollars ($50.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Forty-four Dollars ($44.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be disbursed to the Choose Life Advisory Committee to be used as provided for in subsection (5) of this section.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. Funds disbursed to the Choose Life Advisory Committee under this section may be used for any purpose other than for administrative expenses, legal expenses, capital expenditures, attempting to influence any legislation or any political campaign on behalf or in opposition to any candidate for public office.
  6. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the license tag.
  7. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
  8. In order for a distinctive license tag to be issued under this section, the provisions of Section 27-19-44(3) must be satisfied for the distinctive license tag before July 1, 2018.

HISTORY: Laws, 2011, ch. 523, § 37; Laws, 2015, ch. 481, § 34, eff from and after July 1, 2015.

Amendment Notes —

The 2015 amendment deleted “Beginning with any registration year commencing on or after July 1, 2011” from the beginning of (3); and added (8).

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.278. Special license tags or plates; Connected Hearts Domestic Violence Organization, Inc. supporter.

  1. Beginning with any registration year commencing on or after July 1, 2015, any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Connected Hearts Domestic Violence Organization, Inc. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of Connected Hearts Domestic Violence Organization, Inc., may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Connected Hearts Domestic Violence Organization, Inc.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
  7. In order for a distinctive license tag to be issued under this section, the provisions of Section 27-19-44(3) must be satisfied for the distinctive license tag before July 1, 2018.

HISTORY: Laws, 2011, ch. 523, § 38; Laws, 2015, ch. 481, § 27, eff from and after July 1, 2015.

Amendment Notes —

The 2015 amendment added “Beginning with any registration year commencing on or after July 1, 2015,” to the beginning of the first sentence in (1); deleted “Beginning with any registration year commencing on or after July 1, 2011” from the beginning of (3); and added (7).

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.279. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.279. [Laws, 2011, ch. 523, § 39, eff from and after passage (approved Apr. 26, 2011).]

Editor's Notes —

Former §27-19-56.279 authorized the issuance of a distinctive motor vehicle license tag to supporters of Mississippi Tea Party, Inc.

§ 27-19-56.280. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.280. [Laws, 2011, ch. 523, § 40, eff from and after passage (approved Apr. 26, 2011).]

Editor's Notes —

Former §27-19-56.280 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Louisiana-Mississippi Hospice and Palliative Care Organization (LMHPCO).

§ 27-19-56.281. Special license tags or plates; supporter of Lanier High School, Jackson, Mississippi.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Lanier High School in Jackson, Mississippi. The distinctive license tags so issued shall display the words “Lanier High School Bulldogs” and shall be of such color and design as the Department of Revenue, with the advice of the principal of Lanier High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2011, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Lanier High School National Alumni Association.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2011, ch. 523, § 41; Laws, 2012, ch. 534, § 49, eff from and after July 1, 2012.

Amendment Notes —

The 2012 amendment substituted “the Lanier High School National Alumni Association” for “Lanier High School” at the end of (4)(a).

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.282. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.282. [Laws, 2011, ch. 523, § 42, eff from and after passage (approved Apr. 26, 2011).]

Editor's Notes —

Former §27-19-56.282 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Pi Kappa Phi Fraternity.

§ 27-19-56.283. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.283. [Laws, 2011, ch. 523, § 43, eff from and after passage (approved Apr. 26, 2011).]

Editor's Notes —

Former §27-19-56.283 authorized the issuance of a distinctive motor vehicle license tag to supporters of the Hattiesburg Zoological Society.

§ 27-19-56.284. Special license tags or plates; recipient of the Silver Star.

  1. Beginning with any registration year commencing on or after July 1, 2011, any legal resident of the State of Mississippi who is a recipient of the Silver Star is privileged to obtain one (1) motor vehicle license plate or tag on an annual basis in his county of legal residence.The registration year of such motor vehicle shall commence the first day of the month in which application for registration is made, as provided in Section 27-19-31.
  2. This section pertains only to tags or plates for private passenger motor vehicles or pickup trucks.
  3. Proof of ownership of the particular motor vehicle for which a license plate or tag is requested and proof that the owner thereof is a recipient of the Silver Star must be shown at the time of application for such plate or tag.A certificate from the State Veterans Affairs Board stating that the individual is a recipient of the Silver Star shall be sufficient proof.
  4. Vehicles owned by a recipient of the Silver Star, or the unremarried surviving spouse of any such person, for which a distinctive license tag or plate is issued under this section are exempt from all motor vehicle registration fees and privilege taxes.
  5. The Department of Revenue is directed to furnish to the tax collector of each county a sufficient number of distinctive motor vehicle license plates or tags which shall be of such color and design as the Department of Revenue shall prescribe subject to the approval of the Mississippi License Tag Commission and in accordance with the provisions of Section 27-19-41.However, such distinctive plates or tags shall bear and include the words “Silver Star.”
  6. A license plate or tag issued under this section shall not be transferable to any other person; however, the surviving spouse of a deceased person who was issued a license plate or tag under this section shall be entitled to apply for or retain a license plate or tag issued under this section and may continue annually to renew registration for one (1) motor vehicle license plate or tag under this section for as long as the spouse remains unremarried.At the time of application or renewal registration, a surviving spouse who desires to retain the distinctive plate or tag issued under this section shall file with the county tax collector a sworn statement that the spouse is unremarried.
  7. Any person evading or violating any of the provisions of this section, or attempting to secure benefits under this section to which he is not entitled, shall be guilty of a misdemeanor and, upon conviction, shall be fined not less than One Thousand Dollars ($1,000.00) or by imprisonment in the county jail for not less than six (6) months, or both.

HISTORY: Laws, 2011, ch. 523, § 53, eff from and after passage (approved Apr. 26, 2011.).

§ 27-19-56.285. Repealed.

Repealed by Laws, 2018, ch. 432, § 29, eff from and after July 1, 2018.

§27-19-56.285. [Laws, 2011, ch. 523, § 61, eff from and after passage (approved Apr. 26, 2011).]

Editor's Notes —

Former §27-19-56.285 authorized the issuance of a special congenital heart defect awareness motor vehicle license tag.

§ 27-19-56.286. Special license tags or plates; Mississippi Law Enforcement Officers’ Training Academy supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Mississippi Law Enforcement Officers’ Training Academy. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Commissioner of Public Safety, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2012, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Mississippi Law Enforcement Officers’ Training Academy Alumni Association.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2012, ch. 534, § 1, eff from and after July 1, 2012.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.287. Special license tags or plates; East Central Attendance Center, Jackson County, Mississippi, supporter.

  1. Beginning with any registration year commencing on or after July 1, 2017, any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of East Central Attendance Center in Jackson County, Mississippi. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the superintendent of East Central Attendance Center, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to East Central Attendance Center.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
  7. In order for a distinctive license tag to be issued under this section, the provisions of Section 27-19-44(3) must be satisfied for the distinctive license tag before July 1, 2020.

HISTORY: Laws, 2012, ch. 534, § 2; Laws, 2017, ch. 432, § 19, eff from and after July 1, 2017.

Amendment Notes —

The 2017 amendment substituted “East Central Attendance Center” for “East Central High School” throughout; in (1), added “Beginning with any registration year commencing on or after July 1, 2017,” and substituted “superintendent” for “principal”; deleted “Beginning with any registration year commencing on or after July 1, 2012” from the beginning of (3); and added (7).

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.288. Special license tags or plates; Resurrection Catholic School supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Resurrection Catholic School. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the principal of Resurrection Catholic School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2012, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Resurrection Alumni Development Foundation.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2012, ch. 534, § 3, eff from and after July 1, 2012.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.289. Special license tags or plates; Mississippi School for Mathematics and Science supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Mississippi School for Mathematics and Science. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Executive Director of the Mississippi School for Mathematics and Science, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2012, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Mississippi School for Mathematics and Science.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2012, ch. 534, § 4, eff from and after July 1, 2012.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

Mississippi School for Mathematics and Science, see §37-139-1 et seq.

State Highway Fund, see §65-11-35.

§ 27-19-56.290. Special license tags or plates; Saint Andrews Episcopal School supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Saint Andrews Episcopal School. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the head of school of Saint Andrews Episcopal School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2012, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Saint Andrews Episcopal School.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2012, ch. 534, § 5, eff from and after July 1, 2012.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.291. Special license tags or plates; Mississippi Trucking Association Foundation, Inc. supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Mississippi Trucking Association Foundation, Inc. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Mississippi Trucking Association Foundation, Inc., may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2012, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Mississippi Trucking Association Foundation, Inc.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2012, ch. 534, § 6, eff from and after July 1, 2012.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.292. Special license tags or plates; Mississippi Law Enforcement Officers’ Association supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Mississippi Law Enforcement Officers’ Association. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Mississippi Law Enforcement Officers’ Association, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2012, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Mississippi Law Enforcement Officers’ Association.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2012, ch. 534, § 7, eff from and after July 1, 2012.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.293. Special license tags or plates; Catch-A-Dream Foundation supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Catch-A-Dream Foundation. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the Catch-A-Dream Foundation, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2012, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Catch-A-Dream Foundation.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2012, ch. 534, § 8, eff from and after July 1, 2012.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.294. Special license tags or plates; New Albany High School supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of New Albany High School. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the principal of New Albany High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2012, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to New Albany High School to support the school’s athletic program.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2012, ch. 534, § 9, eff from and after July 1, 2012.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.295. Special license tags or plates; Oxford High School supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Oxford High School. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the principal of Oxford High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2012, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Oxford Endowment for Public Education.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2012, ch. 534, § 10, eff from and after July 1, 2012.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.296. Special license tags or plates; Lafayette High School supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Lafayette High School. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the principal of Lafayette High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2012, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Lafayette Endowment for Education.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2012, ch. 534, § 11, eff from and after July 1, 2012.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.297. Special license tags or plates; Germantown High School supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Germantown High School. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the principal of Germantown High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2012, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Germantown High School.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2012, ch. 534, § 12, eff from and after July 1, 2012.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.298. Special license tags or plates; Columbus Air Force Base supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Columbus Air Force Base. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Commander of Columbus Air Force Base, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2012, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Wounded Warrior Project.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2012, ch. 534, § 13, eff from and after July 1, 2012.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.299. Special license tags or plates; Jimmie Rodgers Memorial Museum supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Jimmie Rodgers Memorial Museum. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Jimmie Rodgers Foundation, Inc., may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2012, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Jimmie Rodgers Foundation, Inc.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2012, ch. 534, § 14, eff from and after July 1, 2012.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.300. Special license tags or plates; Mississippi Emergency Services Association supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Mississippi Emergency Services Association. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of Mississippi Emergency Services Association, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2012, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Mississippi Emergency Services Association.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2012, ch. 534, § 15, eff from and after July 1, 2012.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.301. Special license tags or plates; Mississippi Damage Prevention Council supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Mississippi Damage Prevention Council. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Mississippi Damage Prevention Council, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2012, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Mississippi Damage Prevention Council.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2012, ch. 534, § 16, eff from and after July 1, 2012.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.302. Special license tags or plates; Mississippi Swimming Association supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Mississippi Swimming Association. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Mississippi Swimming Association, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2012, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Mississippi Swimming Association.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2012, ch. 534, § 17, eff from and after July 1, 2012.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.303. Special license tags or plates; supporter of Northwest Rankin High School athletics.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Northwest Rankin High School athletics. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of Northwest Rankin High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2012, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Northwest Rankin Cougar Club.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2012, ch. 534, § 18, eff from and after July 1, 2012.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.304. Special license tags or plates; Southern Pines Animal Shelter supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Southern Pines Animal Shelter. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Board of Directors of the Southern Pines Animal Shelter, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2012, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Southern Pines Animal Shelter.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2012, ch. 534, § 19, eff from and after July 1, 2012.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.305. Special license tags or plates; Big Brothers Big Sisters of Mississippi, Inc. supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Big Brothers Big Sisters of Mississippi, Inc. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of Big Brothers Big Sisters of Mississippi, Inc., may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2012, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty-two Dollars ($32.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-six Dollars ($26.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Big Brothers Big Sisters of Mississippi, Inc.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2012, ch. 534, § 20, eff from and after July 1, 2012.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.306. Special license tags or plates; Kossuth High School supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Kossuth High School. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of Kossuth High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2012, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Kossuth High School.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2012, ch. 534, § 21, eff from and after July 1, 2012.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.307. Special license tags or plates; Phi Kappa Tau Fraternity supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Phi Kappa Tau Fraternity. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Phi Kappa Tau National Council, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2012, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Fifty Dollars ($50.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Forty-four Dollars ($44.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Phi Kappa Tau Foundation.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
  7. In order for a distinctive license tag to be issued under this section, the provisions of Section 27-19-44(3) must be satisfied for the distinctive license tag before July 1, 2017.

HISTORY: Laws, 2012, ch. 534, § 22; Laws, 2014, ch. 483, § 35, eff from and after July 1, 2014.

Amendment Notes —

The 2014 amendment added (7).

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.308. Special license tags or plates; Corinth High School supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Corinth High School. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of Corinth High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2012, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Corinth High School.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2012, ch. 534, § 23, eff from and after July 1, 2012.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.309. Special license tags or plates; Mississippi Golf Association supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Mississippi Golf Association. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Mississippi Golf Association, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Mississippi Golf Association.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
  7. In order for a distinctive license tag to be issued under this section, the provisions of Section 27-19-44(3) must be satisfied for the distinctive license tag before July 1, 2018.

HISTORY: Laws, 2012, ch. 534, § 24; Laws, 2015, ch. 481, § 33, eff from and after July 1, 2015.

Amendment Notes —

The 2015 amendment deleted “Beginning with any registration year commencing on or after July 1, 2012” from the beginning of (3); and added (7).

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.310. Special license tags or plates; Alcorn Central High School supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Alcorn Central High School. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of Alcorn Central High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2012, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Alcorn Central High School.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2012, ch. 534, § 25, eff from and after July 1, 2012.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.311. Special license tags or plates; Biggersville High School supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Biggersville High School. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of Biggersville High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2012, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Biggersville High School.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2012, ch. 534, § 26, eff from and after July 1, 2012.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.312. Special license tags or plates; Sisters With A Throttle Motorcycle Club supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Sisters With A Throttle Motorcycle Club. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Sisters With A Throttle Motorcycle Club, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2012, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Sisters With A Throttle Motorcycle Club.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2012, ch. 534, § 27, eff from and after July 1, 2012.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.313. Special license tags or plates; Pearl River Valley Water Supply District supporter [Effective until July 1, 2019].

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Pearl River Valley Water Supply District, also known as “The Rez.” The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Executive Committee acting for the Board of Directors of the Pearl River Valley Water Supply District, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2012, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Pearl River Valley Water Supply District for deposit into the district’s operation and maintenance fund.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2012, ch. 534, § 28, eff from and after July 1, 2012.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.313. Special license tags or plates; Pearl River Valley Water Supply District supporter [Effective July 1, 2019].

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Pearl River Valley Water Supply District, also known as “The Rez.” The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Executive Committee acting for the Board of Directors of the Pearl River Valley Water Supply District, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2012, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Barnett Reservoir Foundation.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2012, ch. 534, § 28, eff from and after July 1, 2012; Laws, 2019, ch. 477, § 31, eff from and after July 1, 2019.

§ 27-19-56.314. Special license tags or plates; MIND Center at the University of Mississippi Medical Center supporter [Effective until July 1, 2019].

  1. Beginning with any registration year commencing on or after July 1, 2016, any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the MIND Center at the University of Mississippi Medical Center. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the MIND Center at the University of Mississippi Medical Center, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to a special fund hereby created in the State Treasury to the credit of the MIND Center at the University of Mississippi Medical Center. The fund shall be available for expenditure at the discretion of the University of Mississippi Medical Center for the benefit of the MIND Center.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
  7. In order for a distinctive license tag to be issued under this section, the provisions of Section 27-19-44(3) must be satisfied for the distinctive license tag before July 1, 2019.

HISTORY: Laws, 2012, ch. 534, § 29; Laws, 2016, ch. 478, § 28, eff from and after July 1, 2016.

Amendment Notes —

The 2016 amendment added “Beginning with any registration year commencing on or after July 1, 2016” at the beginning of (1); deleted “Beginning with any registration year commencing on or after July 1, 2012” from the beginning of (3); and added (7).

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.314. Special license tags or plates; MIND Center at the University of Mississippi Medical Center supporter [Effective July 1, 2019].

  1. Beginning with any registration year commencing on or after July 1, 2016, any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the MIND Center at the University of Mississippi Medical Center. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the MIND Center at the University of Mississippi Medical Center, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to a special fund hereby created in the State Treasury to the credit of the MIND Center at the University of Mississippi Medical Center. The fund shall be available for expenditure at the discretion of the University of Mississippi Medical Center for the benefit of the MIND Center.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
  7. In order for a distinctive license tag to be issued under this section, the provisions of Section 27-19-44(3) must be satisfied for the distinctive license tag before July 1, 2022.

HISTORY: Laws, 2012, ch. 534, § 29; Laws, 2016, ch. 478, § 28, eff from and after July 1, 2016; Laws, 2019, ch. 477, § 29, eff from and after July 1, 2019.

§ 27-19-56.315. Special license tags or plates; Juvenile Diabetes Research Foundation supporter [Effective until July 1, 2019].

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Juvenile Diabetes Research Foundation. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Mississippi Chapter of the Juvenile Diabetes Research Foundation, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2012, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Mississippi Chapter of the Juvenile Diabetes Research Foundation.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2012, ch. 534, § 30, eff from and after July 1, 2012.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.315. Special license tags or plates; Juvenile Diabetes Research Foundation supporter [Effective July 1, 2019].

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Juvenile Diabetes Research Foundation. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Mississippi Chapter of the Juvenile Diabetes Research Foundation, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2012, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Mississippi Chapter of the Juvenile Diabetes Research Foundation.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
  7. In order for a distinctive license tag to be issued under this section, the provisions of Section 27-19-44(4) must be satisfied for the distinctive license tag before July 1, 2021.

HISTORY: Laws, 2012, ch. 534, § 30, eff from and after July 1, 2012; Laws, 2019, ch. 477, § 27, eff from and after July 1, 2019.

§ 27-19-56.316. Special license tags or plates; Homes of Hope for Children, Inc. supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Homes of Hope for Children, Inc. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of Homes of Hope for Children, Inc., may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2012, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Homes of Hope for Children, Inc.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2012, ch. 534, § 31, eff from and after July 1, 2012.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.317. Special license tags or plates; Mississippi Bow Hunters Association, Inc. supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Mississippi Bow Hunters Association, Inc. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Mississippi Bow Hunters Association, Inc., may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2012, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Mississippi Bow Hunters Association, Inc.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2012, ch. 534, § 32, eff from and after July 1, 2012.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.318. Special license tags or plates; United States Marine Corps.

  1. In recognition of the patriotic services rendered the United States, Mississippi and the citizens thereof, any resident of the state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive motor vehicle license plate or tag for any motor vehicle registered in his name identifying him as a supporter of the United States Marine Corps. The distinctive license tags so issued shall be of such color and design as the Department of Revenue may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2012, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Navy-Marine Corps Relief Society.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2012, ch. 534, § 33; Laws, 2013, ch. 560, § 45; Laws, 2016, ch. 478, § 29, eff from and after July 1, 2016.

Amendment Notes —

The 2013 amendment in (1), deleted “who is on active duty with the United States Marine Corps” preceding “upon payment of the road and bridge privilege taxes,” inserted “for any motor vehicle registered in his name” following “license plate or tag,” and substituted “a supporter” for “an active duty member” in the first sentence.

The 2016 amendment deleted the former second sentence of (2), which read: “Applicants for the distinctive license tag shall present proof of their active duty membership in the United States Marine Corps to the county tax collector.”

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.319. Special license tags or plates; Shriners International.

  1. Any owner of a motor vehicle who is a resident of this state and is a member of the Wahabi Shrine Temple in Mississippi, Joppa Shrine Temple in Mississippi or Hamasa Shrine Temple in Mississippi, his wife, widow, mother, daughter or sister, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in subsection (3) of this section, shall be entitled to a special license tag which displays the Shriners International emblem. The distinctive license tag so issued shall be of such color and design as the Department of Revenue, with the advice of the Wahabi Shrine Temple in Mississippi, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. Applicants for such distinctive license tags shall present to the issuing official documentation as prescribed by the Department of Revenue evidencing eligibility for the distinctive license tag authorized by this section. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2012, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Wahabi Shrine Temple in Mississippi. The Wahabi Shrine Temple in Mississippi shall distribute the fees so received to the Joppa Shrine Temple in Mississippi, Hamasa Shrine Temple in Mississippi and Wahabi Shrine Temple in Mississippi, with the fees to be distributed to each of those temples on the basis of the fees generated by the purchase of the distinctive license tags within the counties covered by the particular temple boundary. The Department of Revenue shall furnish to the Wahabi Shrine Temple in Mississippi such information as is necessary for the temple to distribute the fees in the manner herein provided. The Wahabi Shrine Temple in Mississippi is authorized to deduct an administrative fee from the fees distributed to the temples in such amount as is approved by the individual temples receiving the fees to be distributed.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2012, ch. 534, § 34, eff from and after July 1, 2012.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.320. Special license tags or plates; in honor of the Tuskegee Airmen.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name honoring the Tuskegee Airmen. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Trail of Honor, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2012, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Trail of Honor, a nonprofit organization that is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2012, ch. 534, § 35, eff from and after July 1, 2012.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.321. Special license tags or plates; cystic fibrosis awareness.

  1. Any owner of a motor vehicle, who is a resident of this state, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in subsection (3) of this section, shall be issued a special cystic fibrosis awareness license tag for each motor vehicle registered in his name. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Cystic Fibrosis Foundation-Mississippi Chapter, may prescribe, and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2017, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be disbursed to the Cystic Fibrosis Foundation-Mississippi Chapter.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed proportionately in the same manner as funds from the sale of regular distinctive license tags issued under this section.
  7. In order for a distinctive license tag to be issued under this section, the provisions of Section 27-19-44(3) must be satisfied for the distinctive license tag before July 1, 2020.

HISTORY: Laws, 2012, ch. 534, § 36; Laws, 2017, ch. 432, § 18, eff from and after July 1, 2017.

Amendment Notes —

The 2017 amendment substituted “July 1, 2017” for “July 1, 2012” in (3); and added (7).

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.322. Special license tags or plates; oil and gas industry supporter.

  1. Beginning with any registration year commencing on or after July 1, 2018, any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the oil and gas industry. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Mississippi Association of Petroleum Landmen, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Mississippi Association of Petroleum Landmen.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
  7. In order for a distinctive license tag to be issued under this section, the provisions of Section 27-19-44(3) must be satisfied for the distinctive license tag before July 1, 2021.

HISTORY: Laws, 2013, ch. 560, § 1, eff from and after July 1, 2013; Laws, 2018, ch. 432, § 19, eff from and after July 1, 2018.

Amendment Notes —

The 2018 amendment, in (1), added “Beginning with any registration year commencing on or after July 1, 2018” at the beginning, and inserted “with the advice of the Mississippi Association of Petroleum Landmen” in the second sentence; deleted “Beginning with any registration year commencing on or after July 1, 2013” from the beginning of (3) and made a related change; substituted “Mississippi Association of Petroleum Landmen” for “American Red Cross Mississippi Region” in (4)(a); and added (7).

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.323. Special license tags or plates; Vancleave Home Run Club supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Vancleave Home Run Club. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Vancleave Home Run Club, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2013, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Vancleave Home Run Club.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2013, ch. 560, § 2, eff from and after July 1, 2013.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.324. Special license tags or plates; Friends of the Park supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Friends of the Park. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the President of Friends of the Park, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2013, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Friends of the Park.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2013, ch. 560, § 3, eff from and after July 1, 2013.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.325. Special license tags or plates; Jackson Zoological Society, Inc. supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Jackson Zoological Society, Inc. The distinctive license tags so issued shall display the words “Jackson Zoo” and shall be of such color and design as the Department of Revenue, with the advice of Jackson Zoological Society, Inc., may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2013, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Jackson Zoological Society, Inc.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2013, ch. 560, § 4, eff from and after July 1, 2013.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.326. Special license tags or plates; Booneville School District supporter.

  1. Beginning with any registration year commencing on or after July 1, 2017, any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Booneville School District. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Superintendent of the Booneville School District, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Booneville School District for deposit into its general fund.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
  7. In order for a distinctive license tag to be issued under this section, the provisions of Section 27-19-44(3) must be satisfied for the distinctive license tag before July 1, 2020.

HISTORY: Laws, 2013, ch. 560, § 5; Laws, 2017, ch. 432, § 24, eff from and after July 1, 2017.

Amendment Notes —

The 2017 amendment added “Beginning with any registration year commencing on or after July 1, 2017” in (1); deleted “Beginning with any registration year commencing on or after July 1, 2013” from the beginning of (3); and added (7).

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.327. Special license tags or plates; New Site High School supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of New Site High School. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of New Site High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2013, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to New Site High School.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2013, ch. 560, § 6, eff from and after July 1, 2013.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.328. Special license tags or plates; Thrasher High School supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Thrasher High School. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of Thrasher High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2013, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Thrasher High School.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2013, ch. 560, § 7, eff from and after July 1, 2013.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.329. Special license tags or plates; Jumpertown High School supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Jumpertown High School. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of Jumpertown High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2013, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Jumpertown High School.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2013, ch. 560, § 8, eff from and after July 1, 2013.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.330. Special license tags or plates; Wheeler High School supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Wheeler High School. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of Wheeler High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2013, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Wheeler High School for support of the school’s agricultural education program.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2013, ch. 560, § 9, eff from and after July 1, 2013.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.331. Special license tags or plates; Palmer Home for Children supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Palmer Home for Children. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Palmer Home for Children, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2013, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Palmer Home for Children.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2013, ch. 560, § 10, eff from and after July 1, 2013.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.332. Special license tags or plates; Newton County School System supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Newton County School System. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Superintendent of the Newton County School System, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2013, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Newton County School System.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2013, ch. 560, § 11, eff from and after July 1, 2013.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.333. Special license tags or plates; Bogue Chitto High School supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Bogue Chitto High School. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of Bogue Chitto High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2013, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Bogue Chitto High School.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2013, ch. 560, § 12, eff from and after July 1, 2013.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.334. Special license tags or plates; Franklin County High School supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Franklin County High School. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of Franklin County High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2013, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Franklin County High School.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2013, ch. 560, § 13, eff from and after July 1, 2013.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.335. Special license tags or plates; Enterprise Attendance Center supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Enterprise Attendance Center. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of the Enterprise Attendance Center, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2013, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Enterprise Attendance Center.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2013, ch. 560, § 14, eff from and after July 1, 2013.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.336. Special license tags or plates; Brookhaven High School supporter.

  1. Beginning with any registration year commencing on or after July 1, 2016, any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Brookhaven High School. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the principal of Brookhaven High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Brookhaven High School.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
  7. In order for a distinctive license tag to be issued under this section, the provisions of Section 27-19-44(3) must be satisfied for the distinctive license tag before July 1, 2019.

HISTORY: Laws, 2013, ch. 560, § 15; Laws, 2016, ch. 478, § 30, eff from and after July 1, 2016.

Amendment Notes —

The 2016 amendment added “Beginning with any registration year commencing on or after July 1, 2016” at the beginning of (1); deleted “Beginning with any registration year commencing on or after July 1, 2013” from the beginning of (3); and added (7).

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.337. Special license tags or plates; West Lincoln Attendance Center supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the West Lincoln Attendance Center. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of the West Lincoln Attendance Center, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2013, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the West Lincoln Attendance Center.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2013, ch. 560, § 16, eff from and after July 1, 2013.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.338. Special license tags or plates; South Pontotoc High School supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of South Pontotoc High School. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of South Pontotoc High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2013, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to South Pontotoc High School.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2013, ch. 560, § 17, eff from and after July 1, 2013.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.339. Special license tags or plates; North Pontotoc High School supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of North Pontotoc High School. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of North Pontotoc High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2013, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to North Pontotoc High School.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2013, ch. 560, § 18, eff from and after July 1, 2013.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.340. Special license tags or plates; Prentiss High School supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Prentiss High School. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of Prentiss High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2013, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Prentiss High School.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2013, ch. 560, § 19, eff from and after July 1, 2013.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.341. Special license tags or plates; Bassfield High School supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Bassfield High School. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of Bassfield High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2013, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Bassfield High School.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2013, ch. 560, § 20, eff from and after July 1, 2013.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.342. Special license tags or plates; Callaway High School supporter [Effective until July 1, 2019].

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Callaway High School. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of Callaway High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2013, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Callaway High School for support of the school’s athletics program.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2013, ch. 560, § 21, eff from and after July 1, 2013.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.342. Special license tags or plates; Callaway High School supporter [Effective July 1, 2019].

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Callaway High School. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of Callaway High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2013, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Callaway High School for support of the school’s athletics program.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
  7. In order for a distinctive license tag to be issued under this section, the provisions of Section 27-19-44(3) must be satisfied for the distinctive license tag before July 1, 2022.

HISTORY: Laws, 2013, ch. 560, § 21, eff from and after July 1, 2013; Laws, 2019, ch. 477, § 30, eff from and after July 1, 2019.

§ 27-19-56.343. Special license tags or plates; Baldwyn Bearcats supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Baldwyn Bearcats. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Baldwyn Bearcats Booster Club, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2013, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Baldwyn Bearcats Booster Club.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2013, ch. 560, § 22, eff from and after July 1, 2013.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.344. Special license tags or plates; commemorating the bicentennial of the establishment of Mississippi.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his or her name commemorating the bicentennial of the establishment of the State of Mississippi. The distinctive license tags so issued shall be of such color and design as the Department of Revenue may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2013, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he or she must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Mississippi Department of Archives and History.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2013, ch. 560, § 23, eff from and after July 1, 2013; Laws, 2018, ch. 395, § 4, eff from and after July 1, 2018.

Editor’s Notes —

The section heading has been amended and is set out above. Since the section text as it appears in the bound volume has not changed it is not reprinted in this supplement.

Amendment Notes —

The 2018 amendment deleted “with the advice of the Mississippi Bicentennial Celebration Commission” following “Department of Revenue” in (1); substituted “Mississippi Department of Archives and History” for “Mississippi Bicentennial Celebration Commission” in (4)(a); and made several gender neutral changes.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

Mississippi Department of Archives and History, see §39-5-1 et seq.

State Highway Fund, see §65-11-35.

§ 27-19-56.345. Special license tags or plates; Motorcycle Awareness Campaign supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Motorcycle Awareness Campaign. The distinctive license tags so issued shall bear the logo of a motorcycle, the letters “MAC” and the words “Motorcycle Awareness Campaign,” and shall be of such color and design as the Department of Revenue may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2013, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Motorcycle Awareness Campaign and be used to promote public awareness and safe operation of motorcycles on highways.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2013, ch. 560, § 24, eff from and after July 1, 2013.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.346. Special license tags or plates; Nathan’s Legacy Foundation, Inc. supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Nathan’s Legacy Foundation, Inc. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of Nathan’s Legacy Foundation, Inc., may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2013, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Nathan’s Legacy Foundation, Inc.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2013, ch. 560, § 25, eff from and after July 1, 2013.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.347. Special license tags or plates; Pearl River County School District supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Pearl River County School District. The distinctive license tags so issued shall display the words “Pearl River County School District” and shall be of such color and design as the Department of Revenue, with the advice of the Pearl River County School District, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2013, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Pearl River County School District.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2013, ch. 560, § 26, eff from and after July 1, 2013.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.348. Special license tags or plates; Brookhaven School District supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Brookhaven School District. The distinctive license tags so issued shall display the words “Brookhaven School District” and shall be of such color and design as the Department of Revenue, with the advice of the Brookhaven School District, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2013, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Brookhaven School District.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2013, ch. 560, § 27, eff from and after July 1, 2013.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.349. Special license tags or plates; Lone Survivor Foundation supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Lone Survivor Foundation. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the Lone Survivor Foundation, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2013, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Lone Survivor Foundation.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2013, ch. 560, § 28, eff from and after July 1, 2013.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.350. Special license tags or plates; Greenville Public School District supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Greenville Public School District. The distinctive license tags so issued shall display the words “Greenville Public School District” and shall be of such color and design as the Department of Revenue, with the advice of the Greenville Public School District, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2013, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Greenville Public School District.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2013, ch. 560, § 29, eff from and after July 1, 2013.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.351. Special license tags or plates; Warren Central High School supporter.

  1. Beginning with any registration year commencing on or after July 1, 2016, any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Warren Central High School. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the principal of Warren Central High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Warren Central Touchdown Club.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
  7. In order for a distinctive license tag to be issued under this section, the provisions of Section 27-19-44(3) must be satisfied for the distinctive license tag before July 1, 2019.

HISTORY: Laws, 2013, ch. 560, § 30; Laws, 2016, ch. 478, § 31, eff from and after July 1, 2016.

Amendment Notes —

The 2016 amendment added “Beginning with any registration year commencing on or after July 1, 2016” at the beginning of (1); deleted “Beginning with any registration year commencing on or after July 1, 2013” from the beginning of (3); substituted “the Warren Central Touchdown Club” for “Warren Central High School” in (4)(a); and added (7).

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.352. Special license tags or plates; Coastal Conservation Association supporter.

  1. Beginning with any registration year commencing on or after July 1, 2018, any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Coastal Conservation Association. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Executive Director of the Coastal Conservation Association Mississippi, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Coastal Conservation Association Mississippi.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
  7. In order for a distinctive license tag to be issued under this section, the provisions of Section 27-19-44(3) must be satisfied for the distinctive license tag before July 1, 2021.

HISTORY: Laws, 2013, ch. 560, § 31, eff from and after July 1, 2013; Laws, 2018, ch. 432, § 18, eff from and after July 1, 2018.

Amendment Notes —

The 2018 amendment added “Beginning with any registration year commencing on or after July 1, 2018” at the beginning of (1); deleted “Beginning with any registration year commencing on or after July 1, 2013” from the beginning of (3) and made a related change; and added (7).

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.353. Special license tags or plates; Marietta Raiders supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Marietta Raiders. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of Marietta Middle School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2013, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Marietta Middle School.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2013, ch. 560, § 32, eff from and after July 1, 2013.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.354. Special license tags or plates; Hills Chapel Patriots supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Hills Chapel Patriots. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of Hills Chapel Middle School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2013, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Hills Chapel Middle School.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2013, ch. 560, § 33, eff from and after July 1, 2013.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.355. Special license tags or plates; Rienzi Eagles supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Rienzi Eagles. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of Rienzi Middle School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2013, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Rienzi Middle School.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2013, ch. 560, § 34, eff from and after July 1, 2013.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.356. Special license tags or plates; Greene County School District supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Greene County School District. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Greene County School District, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2013, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Greene County School District.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2013, ch. 560, § 35, eff from and after July 1, 2013.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.357. Special license tags or plates; Perry County School District supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Perry County School District. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Perry County School District, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2013, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Perry County School District.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2013, ch. 560, § 36, eff from and after July 1, 2013.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.358. Special license tags or plates; North Pike High School supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of North Pike High School. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of North Pike High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2013, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to North Pike High School.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2013, ch. 560, § 37, eff from and after July 1, 2013.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.359. Special license tags or plates; Loyd Star School supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Loyd Star School. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of Loyd Star School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2013, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Loyd Star School.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2013, ch. 560, § 38, eff from and after July 1, 2013.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.360. Special license tags or plates; True Value Experience supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the True Value Experience. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the True Value Experience, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2013, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the True Value Experience.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2013, ch. 560, § 39, eff from and after July 1, 2013.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.361. Special license tags or plates; Stringer Attendance Center supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Stringer Attendance Center. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the principal of Stringer Attendance Center, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2014, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Stringer Attendance Center.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2014, ch. 483, § 1, eff from and after July 1, 2014.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.362. Special license tags or plates; Beauvoir supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Beauvoir, the last home of Jefferson Davis and Presidential Library. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Board of Trustees of Beauvoir, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2014, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Board of Trustees of Beauvoir.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2014, ch. 483, § 2, eff from and after July 1, 2014.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.363. Special license tags or plates; Hispaniola Mountain Ministries supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Hispaniola Mountain Ministries. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of Hispaniola Mountain Ministries, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2014, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Hispaniola Mountain Ministries.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2014, ch. 483, § 3, eff from and after July 1, 2014.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.364. Special license tags or plates; Hancock High School supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Hancock High School. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of Hancock High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2014, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Hancock High School.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2014, ch. 483, § 4, eff from and after July 1, 2014.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.365. Special license tags or plates; Jim Hill High School supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Jim Hill High School. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of Jim Hill High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2014, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Jim Hill High School.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2014, ch. 483, § 5, eff from and after July 1, 2014.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.366. Special license tags or plates; Friends of Jackson County Animal Shelter Pets supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Friends of Jackson County Animal Shelter Pets. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Friends of Jackson County Animal Shelter Pets, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2014, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Friends of Jackson County Animal Shelter Pets.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2014, ch. 483, § 6, eff from and after July 1, 2014.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.367. Special license tags or plates; National Law Enforcement Officers Memorial Fund supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the National Law Enforcement Officers Memorial Fund. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the National Law Enforcement Officers Memorial Fund, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2014, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Eight Dollars ($8.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the National Law Enforcement Officers Memorial Fund.
    2. Eight Dollars ($8.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Law Enforcement Officers and Fire Fighters Death Benefits Trust Fund created in Section 45-2-1.
    3. Eight Dollars ($8.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Police Benevolent Foundation, Inc.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    5. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    6. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2014, ch. 483, § 7, eff from and after July 1, 2014.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

Law Enforcement Officers and Fire Fighters Death Benefits Trust Fund, see §45-2-1.

State Highway Fund, see §65-11-35.

§ 27-19-56.368. Special license tags or plates; Lawrence County School District supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Lawrence County School District. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Lawrence County School District, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2014, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Lawrence County School District.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2014, ch. 483, § 8, eff from and after July 1, 2014.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.369. Special license tags or plates; Pass Christian School District supporter.

  1. Beginning with any registration year commencing on or after July 1, 2017, any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Pass Christian School District. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Pass Christian School District, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Pass Christian School District.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
  7. In order for a distinctive license tag to be issued under this section, the provisions of Section 27-19-44(3) must be satisfied for the distinctive license tag before July 1, 2020.

HISTORY: Laws, 2014, ch. 483, § 9; Laws, 2017, ch. 432, § 20, eff from and after July 1, 2017.

Amendment Notes —

The 2017 amendment added “Beginning with any registration year commencing on or after July 1, 2017” in (1); deleted “Beginning with any registration year commencing on or after July 1, 2014” from the beginning of (3); deleted “for use to support school-authorized or education-related extracurricular activities including, but not limited to, athletics, academic teams, art, band, choir, honor societies, music and theatre” from the end of (4)(a); and added (7).

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.370. Special license tags or plates; Mississippi Vision Foundation supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Mississippi Vision Foundation. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Mississippi Optometric Association, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2014, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Mississippi Vision Foundation.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2014, ch. 483, § 10, eff from and after July 1, 2014.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.371. Special license tags or plates; Mississippi Band of Choctaw Indians supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Mississippi Band of Choctaw Indians. The distinctive license tags so issued shall display the word “Chahta” and shall be of such color and design as the Department of Revenue, with the advice of the Tribal Council of the Mississippi Band of Choctaw Indians, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2014, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Tribal Council of the Mississippi Band of Choctaw Indians.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2014, ch. 483, § 11, eff from and after July 1, 2014.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.372. Special license tags or plates; State Board of Cosmetology supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the State Board of Cosmetology. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the State Board of Cosmetology, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2014, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the State Board of Cosmetology.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2014, ch. 483, § 12, eff from and after July 1, 2014.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.373. Special license tags or plates; Meridian High School supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Meridian High School. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of Meridian High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2014, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Meridian High School.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2014, ch. 483, § 13, eff from and after July 1, 2014.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.374. Special license tags or plates; Pontotoc City School District supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Pontotoc City School District. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Pontotoc City School District, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2014, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Pontotoc City School District.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2014, ch. 483, § 14, eff from and after July 1, 2014.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.375. Special license tags or plates; Moss Point High School supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Moss Point High School. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of Moss Point High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2014, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Moss Point School District for deposit into a special fund created by the district and used for the purpose of supporting academic programs and activities in the district.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2014, ch. 483, § 15, eff from and after July 1, 2014.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.376. Special license tags or plates; Forest High School supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Forest High School. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of Forest High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2014, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Forest High School for use by the school in establishing and operating a scholarship program.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2014, ch. 483, § 16, eff from and after July 1, 2014.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.377. Special license tags or plates; Mississippi MoToSteps Motorcycle Safety Training supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Mississippi MoToSteps Motorcycle Safety Training. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of Mississippi MoToSteps Motorcycle Safety Training, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2014, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to MoToSteps Motorcycle Safety Training.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2014, ch. 483, § 17, eff from and after July 1, 2014.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.378. Special license tags or plates; Choctaw County Chargers supporter.

  1. Beginning with any registration year commencing on or after July 1, 2018, any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Choctaw County Chargers. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Choctaw County School District, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Choctaw County School District for deposit into its general fund.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
  7. In order for a distinctive license tag to be issued under this section, the provisions of Section 27-19-44(3) must be satisfied for the distinctive license tag before July 1, 2021.

HISTORY: Laws, 2014, ch. 483, § 18, eff from and after July 1, 2014; Laws, 2018, ch. 432, § 20, eff from and after July 1, 2018.

Amendment Notes —

The 2018 amendment added “Beginning with any registration year commencing on or after July 1, 2018” at the beginning of (1); deleted “Beginning with any registration year commencing on or after July 1, 2014” from the beginning of (3) and made a related change; and added (7).

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.379. Special license tags or plates; Law Enforcement Officers and Fire Fighters Death Benefits Trust Fund supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued, for any motor vehicle registered in his name, a distinctive license tag honoring fallen law enforcement officers in the State of Mississippi and designating the motor vehicle owner as a supporter of the Law Enforcement Officers and Fire Fighters Death Benefits Trust Fund created under Section 45-2-1. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Department of Public Safety, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2014, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Law Enforcement Officers and Fire Fighters Death Benefits Trust Fund created under Section 45-2-1.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2014, ch. 483, § 19, eff from and after July 1, 2014.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

Law Enforcement Officers and Fire Fighters Death Benefits Trust Fund, see §45-2-1.

State Highway Fund, see §65-11-35.

§ 27-19-56.380. Special license tags or plates; Mississippi Wildlife Enforcement Officers’ Association, Inc. supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Mississippi Wildlife Enforcement Officers’ Association, Inc. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Mississippi Wildlife Enforcement Officers’ Association, Inc., may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2014, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-two Dollars ($22.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Mississippi Wildlife Enforcement Officers’ Association, Inc.
    2. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Blair E. Batson Hospital for Children.
    3. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    4. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    5. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2014, ch. 483, § 20, eff from and after July 1, 2014.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.381. Special license tags or plates; West Lauderdale High School supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of West Lauderdale High School. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of West Lauderdale High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2014, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the West Lauderdale Touchdown Club.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2014, ch. 483, § 21, eff from and after July 1, 2014.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.382. Special license tags or plates; Mississippi FCA supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Mississippi FCA. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of Mississippi FCA, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2014, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Mississippi FCA.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2014, ch. 483, § 22, eff from and after July 1, 2014.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.383. Special license tags or plates; catfish industry supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the catfish industry. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of Catfish Farmers of Mississippi, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2014, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Catfish Farmers of Mississippi.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2014, ch. 483, § 23, eff from and after July 1, 2014.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.384. Special license tags or plates; Kemp’s ridley sea turtle preservation supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the preservation of the Kemp’s ridley sea turtle. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Institute for Marine Mammal Studies, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2014, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Institute for Marine Mammal Studies.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2014, ch. 483, § 24, eff from and after July 1, 2014.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.385. Special license tags or plates; Mississippi’s Toughest Kids Foundation supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Mississippi’s Toughest Kids Foundation. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Mississippi’s Toughest Kids Foundation, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2014, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Mississippi’s Toughest Kids Foundation.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2014, ch. 483, § 25, eff from and after July 1, 2014.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.386. Special license tags or plates; Dallas Cowboys supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Dallas Cowboys professional football team. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the National Football League, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2016, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Fifty Dollars ($50.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Forty-four Dollars ($44.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Alignment Jackson, Incorporated.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
  7. In order for a distinctive license tag to be issued under this section, the provisions of Section 27-19-44(3) must be satisfied for the distinctive license tag before July 1, 2019.

HISTORY: Laws, 2014, ch. 483, § 26; Laws, 2016, ch. 478, § 32, eff from and after July 1, 2016.

Amendment Notes —

The 2016 amendment substituted “July 1, 2016” for “July 1, 2014” near the beginning of (3); substituted “Alignment Jackson, Incorporated” for “Friends of Children’s Hospital” at the end of (4)(a); and added (7).

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.387. Special license tags or plates; member of the Grand Chapter of the Mississippi Order of the Eastern Star.

  1. Any owner of a motor vehicle who is a resident of this state and a member of the Grand Chapter of the Mississippi Order of the Eastern Star or the spouse and children of a deceased member, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be entitled to be issued a distinctive license tag for any motor vehicle registered in their name. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Grand Chapter of the Mississippi Order of the Eastern Star, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2014, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he or she must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Grand Chapter of the Mississippi Order of the Eastern Star.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2014, ch. 483, § 27, eff from and after July 1, 2014.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.388. Special license tags or plates; commemorating the City of Marks, Mississippi, as the home of “The Mule Train.”

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name commemorating the City of Marks, Mississippi, as the home of “The Mule Train.” In 1968, Marks was the starting point of Dr. Martin Luther King Jr.’s “Poor People’s Campaign” which was the second phase of the Civil Rights Movement. One (1) of nine (9) “caravans” traveling to Washington, D.C., the Marks caravan was named “The Mule Train.” The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Quitman County Development Organization, Inc., may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2017, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Quitman County Development Organization, Inc.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
  7. In order for a distinctive license tag to be issued under this section, the provisions of Section 27-19-44(3) must be satisfied for the distinctive license tag before July 1, 2020.

HISTORY: Laws, 2014, ch. 483, § 28; Laws, 2017, ch. 432, § 25, eff from and after July 1, 2017.

Amendment Notes —

The 2017 amendment substituted “July 1, 2017” for “July 1, 2014” in (3); and added (7).

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.389. Special license tags or plates; epilepsy awareness.

  1. Any owner of a motor vehicle, who is a resident of this state, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in subsection (3) of this section, shall be issued a special epilepsy awareness license tag for each motor vehicle registered in his name. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Epilepsy Foundation of Mississippi, may prescribe, and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2014, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be disbursed to the Epilepsy Foundation of Mississippi.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed proportionately in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2014, ch. 483, § 29, eff from and after July 1, 2014.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.390. Special license tags or plates; Mississippi School for the Deaf supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Mississippi School for the Deaf. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Superintendent of the Mississippi School for the Deaf, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2015, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Mississippi School for the Deaf.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2015, ch. 481, § 1, eff from and after July 1, 2015.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.391. Special license tags or plates; Rosalie Mansion and Gardens supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Rosalie Mansion and Gardens. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Mississippi State Society Daughters of the American Revolution (MSSDAR) State Board of Management, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2015, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags authorized under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the MSSDAR State Board of Management for the maintenance and preservation of Rosalie Mansion and Gardens, located at 100 Orleans Street, Natchez, Mississippi.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2015, ch. 481, § 2, effective July 1, 2015.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.392. Special license tags or plates; Mississippi Bat Working Group supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Mississippi Bat Working Group. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Mississippi Bat Working Group, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2015, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Mississippi Bat Working Group.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2015, ch. 481, § 3, effective July 1, 2015.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.393. Special license tags or plates; Wilkinson County High School supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Wilkinson County High School. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of Wilkinson County High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2015, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Wilkinson County High School.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2015, ch. 481, § 4, eff from and after July 1, 2015.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.394. Special license tags or plates; Long Beach School District supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Long Beach School District. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Long Beach School District, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2015, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Long Beach School District.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2015, ch. 481, § 5, effective July 1, 2015.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.395. Special license tags or plates; retired employee of the State of Mississippi.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a retired employee of the State of Mississippi. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Board of Trustees of the Public Employees’ Retirement System of Mississippi, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. An applicant for the distinctive license tag authorized by this section must present official written documentation that the applicant is retired and drawing a retirement allowance under the Public Employees’ Retirement System of Mississippi. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2015, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Public Employees’ Retirement System of Mississippi for deposit into the employer’s accumulation account created in Section 25-11-123.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2015, ch. 481, § 6, eff from and after July 1, 2015.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

Employer’s accumulation account, see §25-11-123.

State Highway Fund, see §65-11-35.

§ 27-19-56.396. Special license tags or plates; Corinth Alcorn Animal Shelter, Inc. supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Corinth Alcorn Animal Shelter, Inc. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of Corinth Alcorn Animal Shelter, Inc., may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2015, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Corinth Alcorn Animal Shelter, Inc.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2015, ch. 481, § 7, eff from and after July 1, 2015.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.397. Special license tags or plates; Leland School District supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Leland School District. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Leland School District, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2015, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Leland School District for support of the high school band program.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2015, ch. 481, § 8, eff from and after July 1, 2015.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.398. Special license tags or plates; Byram Middle School supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Byram Middle School. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of Byram Middle School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2015, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Byram Middle School.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2015, ch. 481, § 9, eff from and after July 1, 2015.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.399. Special license tags or plates; East Webster High School supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of East Webster High School. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of East Webster High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2015, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to East Webster High School.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2015, ch. 481, § 10, eff from and after July 1, 2015.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.400. Special license tags or plates; Murrah High School supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Murrah High School. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of Murrah High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2015, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Murrah High School for support of the school’s athletics program.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2015, ch. 481, § 11, eff from and after July 1, 2015.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.401. Special license tags or plates; East Side High School Trojans in Cleveland, Mississippi, supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of East Side High School Trojans in Cleveland, Mississippi. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of East Side High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2015, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to East Side High School Booster Club.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2015, ch. 481, § 12, eff from and after July 1, 2015.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.402. Special license tags or plates; Children’s Advocacy Centers of Mississippi supporter [Effective until July 1, 2019].

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Children’s Advocacy Centers of Mississippi. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of Children’s Advocacy Centers of Mississippi, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2015, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Children’s Advocacy Centers of Mississippi.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2015, ch. 481, § 13, eff from and after July 1, 2015.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.402. Special license tags or plates; Children’s Advocacy Centers of Mississippi supporter [Effective July 1, 2019].

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Children’s Advocacy Centers of Mississippi. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of Children’s Advocacy Centers of Mississippi, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2015, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Children’s Advocacy Centers of Mississippi.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
  7. In order for a distinctive license tag to be issued under this section, the provisions of Section 27-19-44(3) must be satisfied for the distinctive license tag before July 1, 2022.

HISTORY: Laws, 2015, ch. 481, § 13, eff from and after July 1, 2015; Laws, 2019, ch. 477, § 28, eff from and after July 1, 2019.

§ 27-19-56.403. Special license tags or plates; Fannie Lou Hamer Cancer Foundation supporter.

  1. Beginning with any registration year commencing on or after July 1, 2015, any owner of a motor vehicle, who is a resident of this state, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in subsection (3) of this section, shall be issued a special license tag for each motor vehicle registered in his name identifying such person as a supporter of the Fannie Lou Hamer Cancer Foundation. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Fannie Lou Hamer Cancer Foundation, may prescribe, and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be disbursed to the Fannie Lou Hamer Cancer Foundation.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed proportionately in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2015, ch. 481, § 14, eff from and after July 1, 2015.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.404. Special license tags or plates; City of Natchez, Mississippi, tricentennial commemoration.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name commemorating the tricentennial of the establishment of the City of Natchez, Mississippi. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Mayor of the City of Natchez, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2015, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the City of Natchez, Mississippi.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2015, ch. 481, § 15, eff from and after July 1, 2015.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.405. Special license tags or plates; Itawamba Agricultural High School supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Itawamba Agricultural High School. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Principal of Itawamba Agricultural High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2015, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Itawamba Agricultural High School.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2015, ch. 481, § 16, eff from and after July 1, 2015.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.406. Special license tags or plates; colon cancer prevention.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a special colon cancer prevention license tag for any motor vehicle registered in his name. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the University of the Mississippi Medical Center Cancer Institute, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2015, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the University of Mississippi Medical Center for deposit into a fund designated as 70X2020 Colorectal Cancer Screening Initiative@UMMC.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2015, ch. 481, § 17, eff from and after July 1, 2015.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.407. Special license tags or plates; National Alliance on Mental Illness - NAMI Mississippi supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of National Alliance on Mental Illness – NAMI Mississippi. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of National Alliance on Mental Illness – NAMI Mississippi, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2015, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to National Alliance on Mental Illness – NAMI Mississippi.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2015, ch. 481, § 18, effective July 1, 2015.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.408. Special license tags or plates; Warrior Bonfire Project supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Warrior Bonfire Project. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of Warrior Bonfire Project, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2015, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Warrior Bonfire Project.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2015, ch. 481, § 19, eff from and after July 1, 2015.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.409. Special license tags or plates; Miss Mattie Foundation supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Miss Mattie Foundation. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of Miss Mattie Foundation, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2015, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Miss Mattie Foundation.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2015, ch. 481, § 20, eff from and after July 1, 2015.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.410. Special license tags or plates; Saint Aloysius Flashes supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Saint Aloysius Flashes. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Saint Aloysius A Club, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2015, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Saint Aloysius School in Vicksburg, Mississippi.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2015, ch. 481, § 21, eff from and after July 1, 2015.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.411. Special license tags or plates; former Rosa A. Temple High School in Vicksburg, Mississippi, supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the former Rosa A. Temple High School in Vicksburg, Mississippi. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of Central Mississippi Prevention Services, Inc., may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2015, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Central Mississippi Prevention Services, Inc.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2015, ch. 481, § 22, eff from and after July 1, 2015.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.412. Special license tags or plates; display of the word “Adoption.”

  1. Beginning with any registration year commencing on or after July 1, 2018, any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for each motor vehicle registered in his name, which shall be of such color and design as the Department of Revenue, with the advice of the Choose Life Advisory Committee, may prescribe. The word “Adoption” shall be centered at the bottom of the license tag. The Department of Revenue shall prescribe such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Fifty Dollars ($50.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Forty-four Dollars ($44.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be disbursed to the Choose Life Advisory Committee to be used as provided for in subsection (5) of this section.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. Funds disbursed to the Choose Life Advisory Committee under this section may be used for any purpose other than for administrative expenses, legal expenses, capital expenditures, attempting to influence any legislation or any political campaign on behalf or in opposition to any candidate for public office.
  6. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the license tag.
  7. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
  8. In order for a distinctive license tag to be issued under this section, the provisions of Section 27-19-44(3) must be satisfied for the distinctive license tag before July 1, 2021.

HISTORY: Laws, 2015, ch. 481, § 23, eff from and after July 1, 2015; Laws, 2018, ch. 432, § 21, eff from and after July 1, 2018.

Amendment Notes —

The 2018 amendment added “Beginning with any registration year commencing on or after July 1, 2018” at the beginning of (1); deleted “Beginning with any registration year commencing on or after July 1, 2015” from the beginning of (3) and made a related change; and added (8).

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.413. Special license tags or plates; Hattiesburg Public School District Foundation supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Hattiesburg Public School District Foundation. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Hattiesburg Public School District Foundation, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2015, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Hattiesburg Public School District Foundation.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2015, ch. 481, § 24, eff from and after July 1, 2015.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.414. Special license tags or plates; ALS Association Louisiana - Mississippi Chapter supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of ALS Association Louisiana - Mississippi Chapter. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of ALS Association Louisiana - Mississippi Chapter, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2015, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to ALS Association Louisiana - Mississippi Chapter.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2015, ch. 481, § 25, eff from and after July 1, 2015.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.415. Special license tags or plates; GRAMMY® Museum Mississippi supporter.

  1. Any owner of a motor vehicle, who is a resident of this state, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in subsection (3) of this section, shall be issued a special license tag for each motor vehicle registered in his name identifying such person as a supporter of the GRAMMY® Museum Mississippi. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the GRAMMY® Museum Mississippi, may prescribe, and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2016, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be disbursed to the GRAMMY® Museum Mississippi.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed proportionately in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2016, ch. 478, § 1, eff from and after July 1, 2016.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.416. Special license tags or plates; Mississippi Society of Certified Public Accountants supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Mississippi Society of Certified Public Accountants. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Mississippi Society of Certified Public Accountants, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2016, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Mississippi Society of Certified Public Accountants Education Foundation.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2016, ch. 478, § 2, eff from and after July 1, 2016.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.417. Special license tags or plates; West Point Consolidated School District supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the West Point Consolidated School District. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the West Point Consolidated School District, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2016, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the West Point Consolidated School District.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2016, ch. 478, § 3, eff from and after July 1, 2016.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.418. Special license tags or plates; Mississippi Physical Therapy Association supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Mississippi Physical Therapy Association. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Mississippi Physical Therapy Association, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2016, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Mississippi Physical Therapy Association.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2016, ch. 478, § 4, eff from and after July 1, 2016.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.419. Special license tags or plates; Southern Christian Services for Children and Youth, Inc., supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Southern Christian Services for Children and Youth, Inc. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Southern Christian Services for Children and Youth, Inc., may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2016, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Southern Christian Services for Children and Youth, Inc.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2016, ch. 478, § 5, eff from and after July 1, 2016.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.420. Special license tags or plates; Canton High School supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Canton High School. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the principal of Canton High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2016, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Canton High School Booster Club.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2016, ch. 478, § 6, eff from and after July 1, 2016.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.421. Special license tags or plates; Mississippi Symphony Orchestra supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Mississippi Symphony Orchestra. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Mississippi Symphony Orchestra, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2016, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Mississippi Symphony Orchestra.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2016, ch. 478, § 7, eff from and after July 1, 2016.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.422. Special license tags or plates; Stone County School District supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Stone County School District. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Stone County School District, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2016, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Stone County School District.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2016, ch. 478, § 8, eff from and after July 1, 2016.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.423. Special license tags or plates; Provine High School supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Provine High School. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the principal of Provine High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2016, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Provine High School.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2016, ch. 478, § 9, eff from and after July 1, 2016.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.424. Special license tags or plates; Cleveland High School supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Cleveland High School. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the principal of Cleveland High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2016, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Cleveland High School.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2016, ch. 478, § 10, eff from and after July 1, 2016.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.425. Special license tags or plates; Gentry High School supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Gentry High School. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the principal of Gentry High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2016, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Gentry High School.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2016, ch. 478, § 11, eff from and after July 1, 2016.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.426. Special license tags or plates; Sacred Heart Catholic School in Hattiesburg, Mississippi, supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Sacred Heart Catholic School in Hattiesburg, Mississippi. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the principal of Sacred Heart Catholic School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2016, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Sacred Heart Catholic School.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2016, ch. 478, § 12, eff from and after July 1, 2016.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.427. Special license tags or plates; Mississippi Public Broadcasting supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Mississippi Public Broadcasting. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of Mississippi Public Broadcasting, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2016, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Mississippi Public Broadcasting.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2016, ch. 478, § 13, eff from and after July 1, 2016.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.428. Special license tags or plates; Coahoma Community College Foundation supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Coahoma Community College Foundation. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Coahoma Community College Foundation, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2016, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Coahoma Community College Foundation.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2016, ch. 478, § 14, eff from and after July 1, 2016.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.429. Special license tags or plates; Prevent Child Abuse Mississippi supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Prevent Child Abuse Mississippi. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of Prevent Child Abuse Mississippi, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2016, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Prevent Child Abuse Mississippi.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2016, ch. 478, § 15, eff from and after July 1, 2016.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.430. Special license tags or plates; Murrah High School Alumni Association supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Murrah High School Alumni Association. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Murrah High School Alumni Association, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2016, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Murrah High School Alumni Association.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2016, ch. 478, § 16, eff from and after July 1, 2016.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.431. Special license tags or plates; Mississippi Sickle Cell Foundation supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Mississippi Sickle Cell Foundation. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Mississippi Sickle Cell Foundation, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2016, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Mississippi Sickle Cell Foundation.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2016, ch. 478, § 17, eff from and after July 1, 2016.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.432. Special license tags or plates; member of the Blue Knights® International Law Enforcement Motorcycle Club, Inc.

  1. Any owner of a motor vehicle who is a resident of this state and who is a member of the Blue Knights® International Law Enforcement Motorcycle Club, Inc., upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a member of the Blue Knights® International Law Enforcement Motorcycle Club, Inc. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Blue Knights® International Law Enforcement Motorcycle Club, Inc., may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. From and after July 1, 2017, applicants for such distinctive license tags shall present documentation as prescribed by the Department of Revenue showing their membership in the Blue Knights® International Law Enforcement Motorcycle Club, Inc. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2016, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Blue Knights® International Law Enforcement Motorcycle Club, Inc.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2016, ch. 478, § 18; Laws, 2017, ch. 432, § 21, eff from and after July 1, 2017.

Amendment Notes —

The 2017 amendment, in (1), inserted “and who is a member…Motorcycle Club, Inc.,” and substituted “person as a member” for “person as a supporter”; and added the second sentence in (2).

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.433. Special license tags or plates; DeSoto County School District supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the DeSoto County School District. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the DeSoto County School District, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2016, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the DeSoto County School District.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2016, ch. 478, § 19, eff from and after July 1, 2016.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.434. Special license tags or plates; George County Rebel Athletic Council supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the George County Rebel Athletic Council. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the George County Rebel Athletic Council, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2016, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the George County Rebel Athletic Council.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2016, ch. 478, § 20, eff from and after July 1, 2016.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.435. Special license tags or plates; Humane Society of South Mississippi supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Humane Society of South Mississippi. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Humane Society of South Mississippi, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2016, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Humane Society of South Mississippi.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2016, ch. 478, § 21, eff from and after July 1, 2016.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.436. Special license tags or plates; display of the “One Coast” logo.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for each motor vehicle registered in his name, which shall be of such color and design as the Department of Revenue, with the advice of the Mississippi Gulf Coast Regional Convention and Visitors Bureau, may prescribe. The “One Coast” logo shall be featured prominently on the license tag. The Department of Revenue shall prescribe such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2016, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be disbursed to the Tourism Fund in the Gulf Coast Community Foundation.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2016, ch. 478, § 22; Laws, 2017, ch. 432, § 17, eff from and after July 1, 2017.

Amendment Notes —

The 2017 amendment, in (1), substituted “Mississippi Gulf Coast Regional Convention and Visitors Bureau” for “Gulf Coast Regional Tourism Partnership,” in the first sentence, and in the next-to-last sentence, substituted “‘One Coast’ logo” for “words ‘One Coast’ ” and “featured prominently on” for “centered at the bottom of”; and substituted “Tourism Fund in the Gulf Coast Community Foundation” for “Gulf Coast Regional Tourism Partnership” in (4)(a).

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.437. Special license tags or plates; commemorating the bicentennial of Mississippi’s statehood.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name commemorating the bicentennial of Mississippi’s statehood. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Department of Archives and History, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2016, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he or she must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Mississippi Department of Archives and History.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2016, ch. 478, § 23, eff from and after July 1, 2016; Laws, 2018, ch. 395, § 5, eff from and after July 1, 2018.

Amendment Notes —

The 2018 amendment substituted “distributed to the Mississippi Department of Archives and History” for “deposited into the special fund created in subsection (7) of this section” in (4)(a); deleted former (7), which established a special fund to be used by the Mississippi Department of Archives and History to defray costs associated with Mississippi Bicentennial projects or projects related to the Mississippi History Museum and the Mississippi Civil Rights Museum; and made a gender neutral change.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.438. Special license tags or plates; World War II veterans.

  1. In recognition of the patriotic service rendered by Mississippians who are honorably discharged veterans who served in the United States Armed Forces during World War II, any such person is privileged to obtain one (1) distinctive motor vehicle license plate or tag identifying him or her as a World War II veteran. The distinctive plates or tags shall be of a color and design designated by the Department of Revenue.
  2. The distinctive license plates shall be prepared by the Department of Revenue and shall be issued through the tax collectors of the counties in the same manner as are other motor vehicle license plates or tags.
  3. An applicant for the distinctive plates or tags shall present to the issuing official proof of ownership of the particular motor vehicle for which a tag is requested and present to the issuing official written proof that the applicant is an honorably discharged veteran of the Armed Forces of the United States who served during World War II. A certificate from the State Veterans Affairs Board stating that the individual is an honorable discharged veteran of the Armed Forces of the United States who served during World War II shall be sufficient.
  4. The distinctive license plates or tags so issued shall be used only upon a personally or jointly owned private passenger vehicle (to include station wagons, recreational motor vehicles and pickup trucks) registered in the name, or jointly in the name, of the person making application therefor, and when issued to such person shall be used upon the vehicle for which issued in lieu of the standard license plate or license tag normally issued for such vehicle.
  5. Vehicles owned by an honorably discharged veteran of the Armed Forces of the United States who served during World War II, or the unremarried surviving spouse of any such person, for which a distinctive license tag or plate is issued under this section are exempt from all motor vehicle registration fees and privilege taxes.
  6. The distinctive license plates shall not be transferable to any other person; however, the surviving spouse of a deceased person who was issued a license plate or tag under this section shall be entitled to apply for or retain a license plate or tag issued under this section and may continue annually to renew registration for one (1) motor vehicle license plate or tag under this section for as long as the spouse remains unremarried. At the time of application or renewal registration, a surviving spouse who desires to retain the distinctive plate or tag issued under this section shall file with the county tax collector a sworn statement that the spouse is unremarried.

HISTORY: Laws, 2016, ch. 478, § 33, eff from and after July 1, 2016.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.439. Special license tags or plates; Aunt Joyce’s Kids supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Aunt Joyce’s Kids. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of Aunt Joyce’s Kids, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2017, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Aunt Joyce’s Kids.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2017, ch. 432, § 1, eff from and after July 1, 2017.

Cross References —

State Highway Fund, see §65-11-35.

§ 27-19-56.440. Special license tags or plates; Home of Grace supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Home of Grace. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Home of Grace, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2017, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Home of Grace.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2017, ch. 432, § 2, eff from and after July 1, 2017.

Cross References —

State Highway Fund, see §65-11-35.

§ 27-19-56.441. Special license tags or plates; Cure Sickle Cell Foundation supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Cure Sickle Cell Foundation. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Cure Sickle Cell Foundation, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2017, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Cure Sickle Cell Foundation, Inc.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2017, ch. 432, § 3, eff from and after July 1, 2017.

Cross References —

State Highway Fund, see §65-11-35.

§ 27-19-56.442. Special license tags or plates; Memphis Grizzlies professional basketball team supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Memphis Grizzlies professional basketball team. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the National Basketball Association, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2017, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Fifty Dollars ($50.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Forty-four Dollars ($44.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Friends of Children’s Hospital.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
  7. In order for a distinctive license tag to be issued under this section, the provisions of Section 27-19-44(3) must be satisfied for the distinctive license tag before July 1, 2019.

HISTORY: Laws, 2017, ch. 432, § 4, eff from and after July 1, 2017.

Cross References —

State Highway Fund, see §65-11-35.

§ 27-19-56.443. Special license tags or plates; Natchez-Adams School District supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Natchez-Adams School District. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Natchez-Adams School District, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2017, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Natchez-Adams School District.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2017, ch. 432, § 5, eff from and after July 1, 2017.

Cross References —

State Highway Fund, see §65-11-35.

§ 27-19-56.444. Special license tags or plates; Veterans of service in the Armed Forces of the United States rated as having service-connected disabilities.

  1. Any legal resident of the State of Mississippi who is a veteran of service in the Armed Forces of the United States and is rated as having service-connected disability by the United States Department of Veterans Affairs, but who is not rated as having one hundred percent (100%) permanent service-connected disability by such department, is privileged to obtain annually under this section a distinctive license tag for any motor vehicle registered in his name upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles. The distinctive license tag so issued shall be of such color and design as the Department of Revenue may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag or plate. The registration year of such motor vehicle shall commence the first day of the month in which application for registration is made, as provided in Section 27-19-31.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. Proof of ownership of a particular motor vehicle for which a license tag is requested must be shown at time of application for such tag.
  3. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag. A license tag issued under this section shall not be transferable to any other person.

HISTORY: Laws, 2017, ch. 432, § 6, eff from and after July 1, 2017.

§ 27-19-56.445. Special license tags or plates; Saint Patrick Catholic School in Harrison County, Mississippi, supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Saint Patrick Catholic School in Harrison County, Mississippi. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the principal of Saint Patrick Catholic School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2017, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Saint Patrick Catholic School.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2017, ch. 432, § 7, eff from and after July 1, 2017.

Cross References —

State Highway Fund, see §65-11-35.

§ 27-19-56.446. Special license tags or plates; Wildlife refuges supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of wildlife refuges. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of Friends of Noxubee Refuge, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2017, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Friends of Noxubee Refuge.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2017, ch. 432, § 8, eff from and after July 1, 2017.

Cross References —

State Highway Fund, see §65-11-35.

§ 27-19-56.447. Special license tags or plates; Quality Deer Management Association supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Quality Deer Management Association. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Quality Deer Management Association, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2017, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Quality Deer Management Association.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2017, ch. 432, § 9, eff from and after July 1, 2017.

Cross References —

State Highway Fund, see §65-11-35.

§ 27-19-56.448. Special license tags or plates; Mississippi Aquarium supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Mississippi Aquarium. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the City of Gulfport, Mississippi, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2017, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Mississippi Aquarium Foundation.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2017, ch. 432, § 10, eff from and after July 1, 2017.

Cross References —

State Highway Fund, see §65-11-35.

§ 27-19-56.449. Special license tags or plates; Recipient of the Combat Infantryman Badge.

  1. In recognition of the patriotic services rendered by Mississippians who are recipients of the Combat Infantryman Badge, any such person, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in subsection (3) of this section, shall be privileged to obtain one (1) distinctive motor vehicle license plate or tag for each motor vehicle registered in his or her name identifying him or her as a recipient of the Combat Infantryman Badge. The tags shall be of such color and design as the Department of Revenue, with the advice of the State Veterans Affairs Board, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags shall be made to the county tax collector on forms prescribed by the Department of Revenue. Applicants for such distinctive license tags shall present to the issuing official written proof that the applicant is a recipient of the Combat Infantryman Badge. The application and the additional fee, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2017, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he or she must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day received. At the end of each month, the Department of Revenue shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued under this section shall be deposited in the State Treasury to the credit of a special fund to be administered by the State Veterans Affairs Board of this state for the benefit of the State Veterans Memorial Cemetery and veterans nursing homes in this state.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2017, ch. 432, § 11, eff from and after July 1, 2017.

Cross References —

State Highway Fund, see §65-11-35.

§ 27-19-56.450. Special license tags or plates; Combat veteran.

  1. In recognition of the patriotic services rendered by Mississippians who served in combat in the United States Armed Forces, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in subsection (3) of this section, shall be privileged to obtain one (1) distinctive motor vehicle license plate or tag for each motor vehicle registered in his or her name identifying him or her as a combat veteran. The tags shall be of such color and design as the Department of Revenue, with the advice of the State Veterans Affairs Board, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag. The Department of Revenue, with the advice of the State Veterans Affairs Board shall develop decals to be affixed to the license tag indicating the type of combat service.
  2. Application for the distinctive license tags shall be made to the county tax collector on forms prescribed by the Department of Revenue. Applicants for such distinctive license tags shall present to the issuing official written proof that the applicant served in combat in the United States Armed Forces. The application and the additional fee, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2017, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he or she must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day received. At the end of each month, the Department of Revenue shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued under this section shall be deposited in the State Treasury to the credit of a special fund to be administered by the State Veterans Affairs Board of this state for the benefit of the State Veterans Memorial Cemetery and veterans nursing homes in this state.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2017, ch. 432, § 12, eff from and after July 1, 2017.

Cross References —

Mississippi Veterans Memorial Cemetery see §35-1-41.

State Highway Fund, see §65-11-35.

§ 27-19-56.451. Special license tags or plates; Chris McDill Grey Matters Scholarship Fund supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Chris McDill Grey Matters Scholarship Fund. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Chris McDill Grey Matters Scholarship Fund, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2017, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Chris McDill Grey Matters Scholarship Fund.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2017, ch. 432, § 13, eff from and after July 1, 2017.

Cross References —

State Highway Fund, see §65-11-35.

§ 27-19-56.452. Special license tags or plates; Blue Mountain College supporter.

  1. Beginning with any registration year commencing on or after July 1, 2018, any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Blue Mountain College in Tippah County, Mississippi. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the President of Blue Mountain College, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Blue Mountain College.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.
  7. In order for a distinctive license tag to be issued under this section, the provisions of Section 27-19-44(3) must be satisfied for the distinctive license tag before July 1, 2021.

HISTORY: Laws, 2018, ch. 432, § 1, eff from and after July 1, 2018.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.453. Special license tags or plates; Order of the Eastern Star in Hinds County, Mississippi, supporter.

  1. Beginning with any registration year commencing on or after July 1, 2018, any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Order of the Eastern Star in Hinds County, Mississippi. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the M.W. Stringer Grand Lodge, Order of the Eastern Star, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Order of the Eastern Star.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2018, ch. 432, § 2, eff from and after July 1, 2018.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.454. Special license tags or plates; “Maurice F. Lucas, Sr., Grand Chapter of the Eastern Star, Prince Hall Affiliated, member.”

  1. Any owner of a motor vehicle who is a resident of this state and a member of the Maurice F. Lucas, Sr., Grand Chapter of the Eastern Star, Prince Hall Affiliated, operating under the M.W. Stringer Grand Lodge, Free and Accepted Masons, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be entitled to be issued a distinctive license tag for any motor vehicle registered in their name. The distinctive license tags so issued shall display the Order of Eastern Star emblem and the words “Maurice F. Lucas, Sr., Grand Chapter” and shall be of such color and design as the Department of Revenue, with the advice of the officers of the Maurice F. Lucas, Sr., Grand Chapter of the Eastern Star, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2018, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he or she must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Maurice F. Lucas, Sr., Grand Chapter of the Eastern Star, Prince Hall Affiliated.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2018, ch. 432, § 3, eff from and after July 1, 2018.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.455. Special license tags or plates; American Federation of Teachers supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the American Federation of Teachers. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the American Federation of Teachers/Mississippi, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2018, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the American Federation of Teachers/Mississippi.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2018, ch. 432, § 4, eff from and after July 1, 2018.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.456. Special license tags or plates; Vitiligo Beautified Foundation, Inc., supporter

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Vitiligo Beautified Foundation, Inc. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Vitiligo Beautified Foundation, Inc., may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2018, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Vitiligo Beautified Foundation, Inc.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2018, ch. 432, § 5, eff from and after July 1, 2018.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.457. Special license tags or plates; Ballet Mississippi supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Ballet Mississippi. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of Ballet Mississippi, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2018, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Ballet Mississippi.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2018, ch. 432, § 6, eff from and after July 1, 2018.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.458. Special license tags or plates; Mississippi Metropolitan Ballet supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Mississippi Metropolitan Ballet. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of Mississippi Metropolitan Ballet, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2018, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Mississippi Metropolitan Ballet.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2018, ch. 432, § 7, eff from and after July 1, 2018.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.459. Special license tags or plates; Firefly Outreach supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Firefly Outreach. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of Firefly Outreach, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2018, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Firefly Outreach.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2018, ch. 432, § 8, eff from and after July 1, 2018.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.460. Special license tags or plates; former Sam M. Brinkley High School in Jackson, Mississippi, supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the former Sam M. Brinkley High School in Jackson, Mississippi. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Brinkley High School Alumni Association, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2018, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Brinkley High School Alumni Association.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2018, ch. 432, § 9, eff from and after July 1, 2018.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.461. Special license tags or plates; Ole Miss Student Veterans of America supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of Ole Miss Student Veterans of America. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of Ole Miss Student Veterans of America, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2018, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Ole Miss Student Veterans of America.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2018, ch. 432, § 10, eff from and after July 1, 2018.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.462. Special license tags or plates; Noxubee County High School Tigers supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Noxubee County High School Tigers. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the principal of Noxubee County High School, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2018, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to Noxubee County High School.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2018, ch. 432, § 11, eff from and after July 1, 2018.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.463. Special license tags or plates; Kosciusko School District supporter.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the Kosciusko School District. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Kosciusko School District, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2018, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Kosciusko School District.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2018, ch. 432, § 12, eff from and after July 1, 2018.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.464. Special license tags or plates; supporter of conservation of marine wildlife.

  1. Any owner of a motor vehicle who is a resident of this state, upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional fee in the amount provided in subsection (3) of this section, shall be issued a distinctive license tag for any motor vehicle registered in his name identifying such person as a supporter of the conservation of marine wildlife. The distinctive license tags so issued shall be of such color and design as the Department of Revenue, with the advice of the Institute for Marine Mammal Studies, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue. The application and the additional fee imposed under subsection (3) of this section, less Two Dollars ($2.00) thereof to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2018, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day collected. At the end of each month, the Department of Revenue shall certify to the State Treasurer the total fees collected under this section from the issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be distributed to the Institute for Marine Mammal Studies.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2018, ch. 432, § 13, eff from and after July 1, 2018.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.465. Special license tags or plates; recipient of the Combat Action Ribbon.

  1. In recognition of the patriotic services rendered by Mississippians who are recipients of the Combat Action Ribbon, any such person, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in subsection (3) of this section, shall be privileged to obtain one (1) distinctive motor vehicle license plate or tag for each motor vehicle registered in his or her name identifying him or her as a recipient of the Combat Action Ribbon. The tags shall be of such color and design as the Department of Revenue, with the advice of the State Veterans Affairs Board, may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags shall be made to the county tax collector on forms prescribed by the Department of Revenue. Applicants for such distinctive license tags shall present to the issuing official written proof that the applicant is a recipient of the Combat Action Ribbon. The application and the additional fee, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2018, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he or she must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day received. At the end of each month, the Department of Revenue shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued under this section shall be deposited in the State Treasury to the credit of a special fund to be administered by the State Veterans Affairs Board of this state for the benefit of the State Veterans Memorial Cemetery and veterans nursing homes in this state.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2018, ch. 432, § 14, eff from and after July 1, 2018.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56.466. Special license tags or plates; recipient of the Department of Defense Medal for the Defense of Freedom.

  1. In recognition of the patriotic services rendered by Mississippians who are recipients of the Department of Defense Medal for the Defense of Freedom, any such person, upon complying with the motor vehicle laws relating to registration and licensing of motor vehicles, and upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles, and upon payment of an additional annual fee in the amount provided in subsection (3) of this section, shall be privileged to obtain one (1) distinctive motor vehicle license plate or tag for each motor vehicle registered in his name identifying him as a recipient of the Department of Defense Medal for the Defense of Freedom. The tags shall be of such color and design as the Department of Revenue shall prescribe, subject to the approval of the Mississippi License Tag Commission, and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.
  2. Application for the distinctive license tags shall be made to the county tax collector on forms prescribed by the Department of Revenue. Applicants for such distinctive license tags shall present to the issuing official written proof that the applicant is a recipient of the Department of Defense Medal for the Defense of Freedom. The application and the additional fee, less Two Dollars ($2.00) to be retained by the tax collector, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department. The portion of the additional fee retained by the tax collector shall be deposited into the county general fund.
  3. Beginning with any registration year commencing on or after July 1, 2018, any person applying for a distinctive license tag under this section shall pay an additional fee in the amount of Thirty Dollars ($30.00) for each distinctive license tag applied for under this section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a period of time to run concurrently with the vehicle’s established license tag year. The additional fee is due and payable at the time the original application is made for a distinctive license tag under this section and thereafter annually at the time of renewal registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the distinctive license tag, he must surrender it to the local county tax collector.
  4. The Department of Revenue shall deposit all fees into the State Treasury on the day received. At the end of each month, the Department of Revenue shall certify the total fees collected under this section to the State Treasurer who shall distribute such collections as follows:
    1. Twenty-four Dollars ($24.00) of each additional fee collected on distinctive license tags issued under this section shall be deposited in the State Treasury to the credit of a special fund to be administered by the board overseeing the veterans nursing homes in this state for the benefit of indigent veterans who are residents of such nursing homes.
    2. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited into the Mississippi Burn Care Fund created pursuant to Section 7-9-70.
    3. Two Dollars ($2.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the State Highway Fund to be expended solely for the repair, maintenance, construction or reconstruction of highways.
    4. One Dollar ($1.00) of each additional fee collected on distinctive license tags issued pursuant to this section shall be deposited to the credit of the special fund created in Section 27-19-44.2.
  5. A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section. The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section. The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.
  6. In the case of loss or theft of a distinctive license tag issued under this section, the owner may make application and affidavit for a replacement distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive license tag shall be Ten Dollars ($10.00). The tax collector receiving such application and affidavit shall be entitled to retain and deposit into the county general fund five percent (5%) of the fee for such replacement license tag and the remainder shall be distributed in the same manner as funds from the sale of regular distinctive license tags issued under this section.

HISTORY: Laws, 2018, ch. 432, § 15, eff from and after July 1, 2018.

Cross References —

Mississippi Burn Care Fund, see §7-9-70.

State Highway Fund, see §65-11-35.

§ 27-19-56-467. Special license tags or plates; historical license plate for antique motorcycle.

  1. Any resident of the State of Mississippi who is the owner of an antique motorcycle, as defined in Section 27-19-47.1, upon payment of the fee provided for in subsection (2) of this section, may apply through the office of the tax collector in the county of his legal residence, on forms prescribed by the Department of Revenue, for permission to display on the motorcycle an authentic historical license plate of the same year of issuance as the model year of the antique motorcycle. The license plate shall be furnished by the applicant and presented for authentication to the Department of Revenue by the county tax collector. A regular license plate or a distinctive license plate authorized by law must be displayed on the motorcycle until replaced by the historical license plate.
  2. In lieu of the annual payment of road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law, each person who applies for permission to display a historical license plate under this section, shall pay a one-time, nonrefundable special license tax fee of Twenty-five Dollars ($25.00) to the county tax collector. The fee, less five percent (5%) thereof to be retained by the county tax collector and deposited in the county general fund, shall be remitted to the Department of Revenue on a monthly basis as prescribed by the department and deposited in the State General Fund.
  3. Upon receipt of an application and a historical license plate under this section, the Department of Revenue shall examine the historical license plate to determine its authenticity, its condition and its original year of issue. If the department determines that the license plate is an authentic historical license plate of the same year of issuance as the model year of the antique motorcycle for which permission to display the license plate is applied and that the license plate is in satisfactory original condition or has been refurbished to a satisfactory condition, then it shall return the license plate to the tax collector with its approval. If the department determines that the license plate is not in satisfactory original condition or has not been refurbished to a satisfactory condition, then it shall return the license plate to the tax collector with its disapproval. The county tax collector shall notify the applicant whether or not permission to display the license plate has been given by the Department of Revenue and, in either case, shall return the license plate to the applicant.
  4. A historical license plate that has been approved for display on an antique motorcycle under the provisions of this section, is not transferable between motorcycle owners and may not be displayed on other motorcycles owned by the same person. If a person to whom permission has been granted to display a historical license plate no longer wishes to display the license plate on the motorcycle for which permission was granted, or if such person sells, trades, exchanges or otherwise disposes of the motorcycle, he must remove the license plate from such motorcycle.

HISTORY: Laws, 2018, ch. 432, § 17, eff from and after July 1, 2018.

§ 27-19-57. County or municipality where vehicle to be registered.

  1. All persons required to pay the privilege license prescribed by this article shall register their private or commercial vehicle and pay such tax in the county in which such vehicles are domiciled or the county from which such vehicles most frequently leave and return. The tax collector of a county shall not issue a tag or decals to any vehicle domiciled or garaged in another county.
  2. Any person owning a vehicle registered in accordance with Section 27-19-43 which changes county of domicile during a registration year shall, upon registration anniversary date, surrender to the tax collector in the new county of domicile the old tag and decals and shall be issued a new tag displaying the proper county of domicile and decals. This provision shall not apply to vehicles with a gross vehicle weight in excess of ten thousand (10,000) pounds. Any person owning a vehicle with a gross vehicle weight in excess of ten thousand (10,000) pounds which changes county of domicile during a registration year shall, upon registration anniversary date, register the vehicle in the new county of domicile but shall not be required to surrender the old tag and decals.
  3. Each person required to pay the privilege license prescribed by this article and claiming homestead exemption on a home located within a municipality shall register all private passenger vehicles to which he holds title in such municipality.
  4. If any vehicle, the license for which is issued by the county tax collector or the State Tax Commission, shall be registered in any county other than the county in which the vehicle is domiciled or garaged, or shall be registered in a municipality contrary to the requirements imposed in subsection (3) of this section, then the vehicle shall be regarded as having no privilege license; and the owner or operator thereof shall be liable for the full annual tax in the county in which such vehicle is domiciled or garaged, or in the municipality in which such vehicle is required to be registered as hereinabove provided, plus a penalty thereon of twenty-five percent (25%).
  5. No tax collector shall require a person to provide a Mississippi driver’s license as a condition for the registration of a vehicle, provided that such person, if required, must show proof of identification in the form of a driver’s license or other government identification issued from any U.S. state or territory, including the District of Columbia.

HISTORY: Codes, 1942, § 9352-17; Laws, 1946, ch. 266, § 17; Laws, 1980, ch. 463; Laws, 1992, ch. 497, § 10; Laws, 1993, ch. 453, § 1; Laws, 2001, ch. 596, § 35; Laws, 2016, ch. 342, § 1, eff from and after July 1, 2016.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

At the direction of the co-counsel for the Joint Legislative Committee on Compilation, Revision and Publication of Legislation, an error in a statutory reference in (4) was corrected by substituting “requirements imposed in subsection (3) of this section” for “requirements imposed in subsection (4) of this section.”

Amendment Notes —

The 2016 amendment added (5).

Cross References —

Payment of motor vehicle privilege license tax and penalties, see §27-19-63.

OPINIONS OF THE ATTORNEY GENERAL

Owner of vehicle has total unexpired registration period of his or her current tag in which to turn in old tag and be issued tags in the proper county of domicile regardless of length of time left on the unexpired registration. Donald, Feb. 24, 1994, A.G. Op. #93-0923.

As general rule, where individual is renting apartment in which he resides and garages his vehicle in county, he would be considered resident of that county for purposes of Section 27-19-57 and would need to register any vehicle in that county within the prescribed statutory time period. Donald, Feb. 24, 1994, A.G. Op. #93-0923.

Pursuant to Section 27-19-57, if a company car is domiciled in a Mississippi county, the car should have a tag from that county as opposed to being tagged in the state or county where the corporate owner of the car is located. Blaker, June 14, 1996, A.G. Op. #96-0302.

The determination of where to tax a vehicle is a fact question for the local official, such as the tax assessor, to make. Browder, Oct. 27, 2000, A.G. Op. #2000-0625.

Any personal vehicles owned by one claiming a homestead exemption within a municipality must be registered within the city. Browder, Oct. 27, 2000, A.G. Op. #2000-0625.

Where a vehicle is domiciled is a factual question to be determined by the tax collector and/or law enforcement subject to review by a court of competent jurisdiction. Younger, Mar. 11, 2005, A.G. Op. 05-0065.

An answer or pleading filed under Section 41-29-179 should be signed by the attorney filing the pleading or, if no attorney, by the individual filing the pleading. In either case the pleading need not be verified. Davis, May 26, 2006, A.G. Op. 06-0199.

§ 27-19-59. Applications for licenses generally; marking of state vehicles; issuance of licenses; maintenance of records; financial responsibility requirements.

Any person required under the provisions of this article to register and pay a privilege license tax on any vehicle shall make application therefor, on forms to be prescribed by the commission, and such forms shall require information as the commission may deem necessary.

All motor vehicles owned by the State of Mississippi or any agency, department or political subdivision thereof, when such agency or department is supported wholly or in part by appropriations from public funds, when used in the transportation of passengers, shall have painted on both sides, and, if practical, on the rear of each such vehicle the name of the state agency or department, in letters at least three (3) inches in height in a color which is in contrast with the color of the vehicle, and no privilege license tag and decals shall be issued for such vehicle until the name has been painted thereon as required by this section. Provided, however, the provisions of this paragraph shall not apply to vehicles used by the chief executive of the State of Mississippi.

The tax collector, or the commission, as the case may be, shall attach to or write upon such application the number of the license tag and decals issued to such owner, and such other information as may be deemed necessary. The tax collector and his deputies, and all representatives and employees of the commission, who are authorized to issue privilege licenses, and all other persons authorized by law to issue privilege licenses, shall have the power to administer oaths and take acknowledgements of signatures, without cost to the applicant. All applications for licenses, or a microfilm copy or a computer-generated microfilm copy of every such application, shall be preserved as a public record for a period of not less than three (3) years from the date thereof.

Each person who shall make application to the commission for the registration of and a privilege license for a common or contract carrier of passengers which is not required by law to qualify with and obtain a certificate or permit from the Mississippi Public Service Commission shall, before being issued a license, present with his application therefor satisfactory proof that such person has in force covering such vehicle a policy or policies of insurance conditioned to pay any final judgment against said carrier for personal injuries and property damage arising or resulting from the use, maintenance or operation of the vehicles of such carrier, said policy or policies of insurance to be in an amount of not less than five thousand dollars ($5,000.00) for the death or injury to any one (1) person, ten thousand dollars ($10,000.00) total public liability for any one (1) accident, and five thousand dollars ($5,000.00) property damage liability for any one (1) accident. Unless such proof that such insurance policy or policies are in force is presented, no license tag shall be issued to such carrier. If any person shall operate a motor vehicle, required by the provisions of this paragraph to furnish proof that the insurance mentioned is in force without having in force such insurance and without having obtained the proper license tag and decals from the commission, such person shall, notwithstanding the provisions of this paragraph, be liable for the full privilege license tax and the penalty thereon as is otherwise provided by this article and the commission shall collect such tax and penalty from such person. The commission shall not, however, issue a license tag and decals for such vehicle unless the owner or operator thereof shall thereafter furnish proof that such insurance is in force, at which time the proper license tag and decals shall be issued. If, after a license tag and decals shall have been issued for any vehicle required to present proof that the insurance required by this paragraph is in force, the commission shall receive notice or otherwise acquire knowledge that such policy or policies of insurance have been cancelled, have lapsed, or are no longer in force for any reason, then the commission shall have the authority to require and compel the surrender of such license tag and decals and to retain same until presented with proof that the policy or policies of insurance required by this section are again in force, at which time such license tag and decals shall be returned to such taxpayer. None of the provisions of this paragraph shall apply, however, to private carriers of passengers.

HISTORY: Codes, 1930, § 5607; 1942, § 9352-18; Laws, 1926, ch. 120; Laws, 1928, ch. 230; Laws, 1946, ch. 266, § 18; Laws, 1948, ch. 271, § 1950, ch. 474, § 3; Laws, 1976, ch. 361, § 12; Laws, 1982, ch. 427, § 9; Laws, 1984, ch. 508, § 6, eff from and after July 1, 1984.

Editor’s Notes —

Laws of 1982, ch. 427, § 18, effective July 1, 1982, provides as follows:

“SECTION 18. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws, being Section 27-19-1 et seq., prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of the highway privilege tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1984, ch. 508, § 12, effective July 1, 1984, provides as follows:

“SECTION 12. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws; being Section 27-19-1 et seq., Mississippi Code of 1972, and the Motor Vehicle Ad Valorem Tax Law of 1958, prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of said laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Cross References —

Applicability of sales or excise tax to motor vehicles owned by municipalities and counties, see §25-1-87.

Applicability of privilege tax to motor vehicles owned by the state and political subdivisions, see §27-19-27.

Use tax, see §27-67-1 et seq.

Necessity of certificate of title, see §63-21-69.

RESEARCH REFERENCES

Am. Jur.

3A Am. Jur. Legal Forms 2d, Bailments and Personal Property § 36:133 (registration and licensing of leased property).

CJS.

60 C.J.S., Motor Vehicles § 107 et seq.

§ 27-19-60. Denial, revocation or suspension of registration and licensing of commercial motor vehicles under certain circumstances; information to be provided at time of registration or renewal.

  1. The department may deny registration and licensing for commercial motor vehicles operated by any person who has been prohibited from operating by a federal or state agency responsible for motor carrier safety.
  2. Persons registering commercial motor vehicles shall provide the following information at the time of registration or renewal:
    1. Evidence indicating who is responsible for the safety fitness of the fleet or motor vehicle being registered;
    2. An updated Motor Carrier Identification Report, Form MCS-150, or updated safety certification as required;
    3. The U.S. Department of Transportation Number (USDOT#) of the motor carrier and of the fleet or vehicle owner, if different from the motor carrier; and
    4. The Taxpayer Identification Number (TIN) of the motor carrier and of the owner of the fleet or vehicle being registered.
  3. The department may deny registration and licensing for commercial motor vehicles operated by any person who fails to provide the information required by this section or by the provisions of the International Registration Plan (IRP).
  4. The department may revoke or suspend the registration of any commercial motor vehicle operated by any person who has been prohibited from operating by a federal or state agency responsible for motor carrier safety.
  5. The department, the Department of Public Safety or the Department of Transportation may remove the license plates from any commercial motor vehicle operated by any person who has been prohibited from operating by a federal or state agency responsible for motor carrier safety. Nothing in Chapter 509, Laws of 2009, shall pertain to any commercial vehicle that operates under a harvest permit.

HISTORY: Laws, 2009, ch. 509, § 1, eff from and after July 1, 2009; Repealed by Laws, 2009, ch. 509, § 1, eff July 1, 2014; Reenacted, Laws, 2015, ch. 354, § 1, eff from and after passage (approved March 17, 2015).

Editor’s Notes —

A former §27-19-60 [Laws, 2009, ch. 509, § 1, effective from and after July 1, 2009] was repealed by operation of law, effective July 1, 2014. Section 1 of Chapter 354, Laws of 2015, reenacted the section in substantially similar form, effective upon passage (approved March 17, 2015).

§ 27-19-61. Ad valorem tax receipts to be presented with applications for licenses.

When any person shall make application to a tax collector for an annual privilege license upon any vehicle which was subject to, and liable for, state and county ad valorem taxes within this state for the preceding taxable year as defined by Section 27-51-9, such person shall present with his application the original or a duplicate of the tax receipt evidencing the payment of such tax, or other sufficient proof of the payment of such state and county ad valorem taxes on such vehicle for the preceding taxable year, and if such vehicle was subject to municipal ad valorem taxes for the preceding taxable year within this state such person shall also present with his application the original or a duplicate of the tax receipt evidencing the payment of such tax or other sufficient proof of the payment of such municipal ad valorem taxes on such vehicle for the preceding taxable year, and no privilege license shall be issued for any vehicle which is liable for state and county ad valorem taxes or for municipal ad valorem taxes in this state for the preceding year upon which such taxes have not been paid. Provided, however, that the provisions of this section shall not apply to any person, firm or corporation whose property is subject to assessment by the State Tax Commission. The provisions of this section shall not apply to applications made by dealers for dealer’s tags or licenses for demonstration purposes.

HISTORY: Codes, 1942, § 9352-19; Laws, 1946, ch. 266, § 19; Laws, 1954, ch. 340; Laws, 1966, ch. 576, § 1, Laws, 1968, ch. 361, § 19; Laws, 1977, ch. 484, § 4, eff from and after passage (approved April 15, 1977).

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Cross References —

Motor vehicle owner’s filing of application for privilege license with collector of ad valorem taxes, see §27-51-31.

Necessity of certificate of title, see §63-21-69.

§ 27-19-62. Proof of payment of federal heavy vehicle use tax.

Any person who shall apply to the commissioner or any county tax collector for the registration and licensing of a vehicle which is liable for payment of the federal heavy vehicle use tax must present proof of payment, or suspension of such use tax, prior to registration. No registration receipt or license tag may be issued without such proof of payment as provided in the Surface Transportation Act of 1982.

HISTORY: Laws, 1986, ch. 420, § 6, eff from and after July 1, 1986.

Editor’s Notes —

Laws of 1986, ch. 420, § 7, effective July 1, 1986, provides as follows:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws, being Section 27-19-1 et seq., prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of said laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Federal Aspects—

Surface Transportation Act of 1982, see 23 USCS § 101.

§ 27-19-63. Payment of tax; penalties, etc.

  1. Except as otherwise provided in this section, the privilege license tax levied by the provisions of this article shall be paid annually during the anniversary month of the acquisition of the vehicle. The privilege license tax levied shall be based on a period of twelve (12) months, even though the actual time from the acquisition of the vehicle to the end of the anniversary month of the next succeeding year may be more than twelve (12) months. Any person subject to the provisions of this article shall have an additional fifteen (15) days from the end of the anniversary month in which to purchase the tag and/or decals and to pay the privilege license tax without being in violation of this section. Any person owning a vehicle subject to taxation under the provisions of this article who fails or refuses to pay such tax and obtain the privilege license required within the prescribed period of time shall be guilty of violating the provisions of this article, and shall be liable for the amount of such tax plus a penalty as provided for in this section. If the person owning a vehicle subject to taxation under the provisions of this article does not operate such vehicle on the highways of this state from the date of acquisition or, if previously registered, from the end of the anniversary month of his tag and decals to the date on which he makes application for the privilege license, he shall pay such license tax for a period of twelve (12) months beginning with the first day of the month in which he applies for such privilege license. The owner shall submit an affidavit with his application attesting to the fact that his vehicle was not operated on the highways of this state from the date of acquisition or, if previously registered, from the end of the anniversary month of his tag and decals to the date on which he makes application for the privilege license.
  2. Except as may be otherwise provided in subsection (3) of this section, the privilege license tax levied by the provision of this article on operators of motor vehicles in excess of ten thousand (10,000) pounds, gross vehicle weight, apportioned vehicles, rental and commercial trailers and buses shall be due annually during the anniversary month which shall be established by the Commissioner of Revenue; however, there shall be an additional fifteen (15) days from the end of the anniversary month in which to file an application with the department and pay the privilege license tax. The annual license tag and/or decals issued by the department for the license tax year shall be valid for a period of time to be determined by the chairman but not to exceed fifteen (15) months following the anniversary month; provided, however, this does not extend the time for filing the application with the department and the payment of the license tax. Any person who fails or refuses to pay such tax and obtain the privilege license required when due shall be guilty of violating the provision of this article and shall be liable for the entire amount of such tax from the date the liability was incurred, plus penalty as provided for in this section.
  3. The privilege license tax levied by the provisions of this article on operators of a motor vehicle that is in a corporate fleet or an individual fleet registered under Section 27-19-66 or a trailer in a fleet registered under Section 27-19-66.1 shall be due annually during the anniversary month which shall be established by the Commissioner of Revenue for corporate fleets and trailer fleets, and by the county tax collectors for individual fleets; however, there shall be an additional fifteen (15) days from the end of the anniversary month in which to file an application with the department or the county tax collector, as the case may be, and to purchase the tag or renew the registration of such motor vehicle and pay the privilege license tax. The department or the county tax collector, as the case may be, shall issue a tag or renew the annual registration of such motor vehicle for the license tax year only after all ad valorem taxes and privilege taxes due on such motor vehicle have been paid. Any person who fails or refuses to pay the privilege tax and obtain the privilege license required when due shall be guilty of violating the provisions of this article and shall be liable for the entire amount of such tax from the date the liability was incurred, plus penalty as provided for in this section.
  4. Penalties shall be assessed on the privilege license tax at the rate of five percent (5%) for the first fifteen (15) days of delinquency, or part thereof, and five percent (5%) for each additional thirty-day period of delinquency, or part thereof, not to exceed a maximum penalty of twenty-five percent (25%); however, a penalty of Two Hundred Fifty Dollars ($250.00), in addition to the maximum penalty for delinquency, shall be assessed against any person who is liable for the motor vehicle privilege license tax but who (a) displays an out-of-state license tag on the motor vehicle; or (b) displays a license tag or privilege license decal on the motor vehicle which was issued for another vehicle. The department, for good reason shown, may waive all or any part of the penalties imposed. No private passenger vehicle registered under this chapter shall have displayed on the front of such vehicle, or elsewhere, the official license tag of another state, whether or not such license tag has expired. Law enforcement officers of this state may remove from private passenger vehicles any out-of-state license tags so displayed.
  5. The requirement that the privilege tax be paid during the anniversary month of each year shall not apply in the following cases:
    1. When a motor vehicle is acquired, the owner or operator of the vehicle purchased shall have seven (7) full working days, exclusive of the date of delivery, after the vehicle has been delivered to him, within which to make the application for the required privilege license, otherwise such person shall be liable for penalty as provided for in this section. Provided, however, that when any person shall acquire a vehicle as herein provided, and it shall be necessary that such vehicle be remodeled, changed or altered by such person before same is suitable for the purposes for which it was acquired, then such person shall have seven (7) full working days, exclusive of the day of the completion of such remodeling, change or alteration, after the completion thereof within which to make application for the required privilege license; provided, that if such person fails to make application within such period, such person shall be liable for penalty as provided for in this section.

      “Delivery” as used herein shall be construed to mean receipt of such vehicle by the purchaser thereof at his residence or place of business, and, in the event the vehicle is purchased at any place other than in the county of residence or place of business of such person, he shall be entitled to forty-eight (48) hours within which to transport such vehicle to the county of his residence or place of business. At all times during such transportation, the owner or operator of such vehicle shall have in his possession a true bill of sale, giving the description of the vehicle, the name and address of the dealer from whom purchased, the name and address of the owner or operator, and the date on which the vehicle was acquired. For failure to have such bill of sale in his possession during the entire time during which the vehicle is being transported, the owner or operator shall be liable for the annual privilege tax plus penalty as provided for in this section.

    2. Where a person has paid the current privilege license tax required by the laws of another state and applies for a privilege license in this state within thirty (30) days, no penalty shall be assessed; however, any person who fails to comply herewith shall be liable for the full annual tax, plus penalty as provided for in this section.
  6. Any nonresident of the State of Mississippi who has paid the current privilege license required by the laws of another state upon a private carrier of passengers, and thereafter becomes a resident of the State of Mississippi, or brings such vehicle into the State of Mississippi for use in connection with his business in this state, or who is gainfully employed in this state shall be entitled to operate such vehicle without obtaining a privilege license in this state for a period of not more than thirty (30) days.

    “Resident” for the purpose of registration and operation of motor vehicles shall include, but not be limited to, the following:

    1. Any person, except a tourist or out-of-town student, who owns, leases or rents a place within the state and occupies same as a place of residence.
    2. Any person who engages in a trade, profession or occupation in this state or who accepts employment in other than seasonal agricultural work.

HISTORY: Codes, 1942, § 9352-20; Laws, 1938, ch. 148; Laws, 1940, ch. 166; Laws, 1942, ch. 131; Laws, 1946, ch. 266, § 20; Laws, 1954, ch. 334; Laws, 1976, ch. 361, § 13; Laws, 1977, ch. 484, § 5; Laws, 1981, ch. 524, § 5; Laws, 1982, ch. 427, § 10; Laws, 1984, ch. 508, § 7; Laws, 1989, ch. 500, § 1; Laws, 1992, ch. 497, § 11; Laws, 1995, ch. 413, § 5; Laws, 1996, ch. 410, § 5; Laws, 1997, ch. 377, § 13; Laws, 2001, ch. 596, § 36; Laws, 2005, 5th Ex Sess, ch. 21, § 1; Laws, 2011, ch. 395, § 5, eff from and after July 1, 2011.

Editor’s Notes —

Laws of 1982, ch. 427, § 18, effective July 1, 1982, provides as follows:

“SECTION 18. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws, being Section 27-19-1 et seq., prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of the highway privilege tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1984, ch. 508, § 12, effective July 1, 1984, provides as follows:

“SECTION 12. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws; being Section 27-19-1 et seq., Mississippi Code of 1972, and the Motor Vehicle Ad Valorem Tax Law of 1958, prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of said laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1995, ch. 413, § 6, effective July 1, 1995, provides as follows:

“SECTION 6. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws; being Section 27-19-1 et seq., Mississippi Code of 1972, and the Motor Vehicle Ad Valorem Tax Law of 1958, prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of said laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Amendment Notes —

The 2005 amendment, 5th Ex Sess, ch. 21, provided for two versions of the section; and in the first version, effective through December 31, 2005, inserted the third and fourth sentences in (4).

The 2011 amendment inserted “or a trailer in a fleet registered under Section 27-19-66.1” in the and “and trailer fleets” first sentence of (3); substituted “Commissioner of Revenue” for ”Chairman of the State Tax Commission” and “department” for ”commission” throughout and made minor stylistic changes.

Cross References —

Requirements pertaining to county or municipality where vehicle is to be registered, see §27-19-57.

Registration of fleet on annual basis, see §27-19-66.

Refund of taxes erroneously paid, see §27-19-73.

Applicability of this section to a purchaser or transferee failing or refusing to register a vehicle acquired from the state or political subdivision thereof, see §27-19-153.

OPINIONS OF THE ATTORNEY GENERAL

Statute relating to privilege taxes on automobile cannot be used to enforce payment of municipal or school district ad valorem taxes. Hunt, April 16, 1991, A.G. Op. #91-0255.

Miss. Code Section 27-19-63 will allow vehicle, owned by nonresident and used by resident, to be operated on highways of this state for period of not more than thirty days without obtaining privilege license. Odorn, Apr. 14, 1993, A.G. Op. #93-0218.

RESEARCH REFERENCES

Am. Jur.

7 Am. Jur. 2d, Automobiles and Highway Traffic § 80.

Notice to state agency by owner of motor vehicle as to installation of new engine, 3 Am. Jur. Legal Forms 2d, Automobiles and Highway Traffic § 33:43.

Affidavit of owner of motor vehicle to avoid penalties for failure to renew registration alleging that vehicle was not operated during specified period, 3 Am. Jur. Legal Forms 2d, Automobiles and Highway Traffic § 33:53.

Affidavit by owner of motor vehicle to avoid penalty for failure to renew registration alleging that vehicle was stolen, 3 Am. Jur. Legal Forms 2d, Automobiles and Highway Traffic § 33:54.

Certificate by repossessor to avoid penalty for failure to renew registration to effect that vehicle was not operated within specified period, 3 Am. Jur. Legal Forms 2d, Automobiles and Highway Traffic § 33:55.

CJS.

60 C.J.S., Motor Vehicles § 136 et seq.

JUDICIAL DECISIONS

I. UNDER CURRENT LAW.

1.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. In general.

7. Proof of violation.

8. Penalty imposed.

I. UNDER CURRENT LAW.

1.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. In general.

Chancery courts have jurisdiction to enforce the lien on a motor vehicle for the payment of the privilege tax due thereon, though not specifically conferred by the statute. Alabama Highway Express Co. v. Hempstead, 188 Miss. 475, 195 So. 493, 1940 Miss. LEXIS 58 (Miss. 1940).

7. Proof of violation.

This section [Code 1942, § 9367] is so highly penal that there can be no liability for penalties thereunder in the absence of proof of a wilful or wanton attempt on the part of the carrier to defeat collection of the trip permit tax under Code 1942, § 9362(a). Mercury Motor Transport, Inc. v. State, 197 Miss. 387, 21 So. 2d 25, 1945 Miss. LEXIS 297 (Miss. 1945).

In suit to recover statutory penalties for nonpayment of taxes where the amount of penalties sought to be recovered are greatly in excess of the normal tax imposed by law, there can be no recovery without proof of a wilful, wanton or reckless failure to pay the normal tax or the statutory liability. Mercury Motor Transport, Inc. v. State, 197 Miss. 387, 21 So. 2d 25, 1945 Miss. LEXIS 297 (Miss. 1945).

In suit to recover statutory penalty for nonpayment of tax, proof of wilfulness or wantonness, or equivalent thereto, is nonessential only where the penalty prescribed is a percentage of the normal tax or is not greatly in excess of the amount thereof. Mercury Motor Transport, Inc. v. State, 197 Miss. 387, 21 So. 2d 25, 1945 Miss. LEXIS 297 (Miss. 1945).

8. Penalty imposed.

Complaint alleging that nonresident motor carrier, not having elected to pay the annual privilege tax on motor vehicle unit had gone upon the public highways of the state with motor vehicle without first obtaining a temporary trip permit as required under Code 1942, § 9362, and without having at once proceeded to the first sheriff or other person designated by the commissioner as next in line of travel and secured such permit, and that the carrier had on several previous occasions operated motor vehicles, including the aforementioned one, over the highways of the state without obtaining a temporary trip permit, sufficiently stated a prima facie case for the recovery of taxes and penalties under this section [Code 1942, § 9367], including those imposed for a “second offense,” as against a general demurrer. State ex rel. Rice v. English, 21 So. 2d 811 (Miss. 1945).

The second offense upon the commission of which this section [Code 1942, § 9367] requires a motor vehicle carrier operating upon the highways of the state without having paid the annual privilege tax or obtained a temporary trip permit to pay the annual tax which would be due in respect of the vehicle so operated, plus the statutory penalty for its nonpayment, must have involved the same motor vehicle under the same ownership, and it is not enough that other motor vehicles of the alleged offender have used the highways of the state without the necessary permit. Acme Freight Lines, Inc. v. Mize, 198 Miss. 262, 21 So. 2d 654, 1945 Miss. LEXIS 192 (Miss. 1945).

Where a semitrailer of interstate carrier in charge of one of its employees was drawn on a state highway without the requisite temporary trip permit under Code 1942, § 9362(a), facts that on two previous occasions other motor vehicles belonging to, and operated by other employees of, the same motor carrier had been operated over other highways of the state without the requisite temporary trip permits, and that on both occasions carrier had paid the fee required for its temporary trip permit plus 100 percent penalty, did not support carrier’s conviction of a “second offense.” Acme Freight Lines, Inc. v. Mize, 198 Miss. 262, 21 So. 2d 654, 1945 Miss. LEXIS 192 (Miss. 1945).

Where interstate motor carrier had obtained overload permits on each of four tractors and semitrailers as required under Code 1942, § 9362, and carrier’s driver, pursuant to instructions, had purchased a temporary trip permit on its trip north through the state, but, upon his return trip through the state the agent of the motor vehicle commissioner at the state line refused to issue the trip permit, although the driver tendered payment, for the reason that, because of mistake or inadvertence, the driver had in his possession the wrong overload permit, whereupon the driver, without advising his employer-carrier of the situation, proceeded through the state until the equipment and cargo were seized, the carrier was not liable for more than the full amount of the tax or fee for the trip permit, plus a penalty of 100 percent for the first offense, and was not liable for the penalties imposed for a second offense. Mercury Motor Transport, Inc. v. State, 197 Miss. 387, 21 So. 2d 25, 1945 Miss. LEXIS 297 (Miss. 1945).

Where driver for interstate motor carrier who, upon being refused trip permit at the state line by an agent of the motor vehicle commissioner because, by reason of mistake or inadvertence, he did not have in his possession the proper overload permit, although he tendered payment therefor, proceeded through the state without first advising his employer-carrier of the situation, his failure to offer payment of the tax or fee of a trip permit to the sheriff or some other officer while en route from the state line to a city within the state where the equipment and cargo were seized did not constitute sufficient proof of a wilful or wanton failure on the driver’s part to pay such tax or fee so as to impose penalties against a carrier for “second offense” for failure to obtain the trip permit. Mercury Motor Transport, Inc. v. State, 197 Miss. 387, 21 So. 2d 25, 1945 Miss. LEXIS 297 (Miss. 1945).

Where defendant obtained a temporary permit to transport a load of two tons, when in fact he was transporting a load of fourteen tons when apprehended, defendant was in same position it would have been in if it had obtained no permit at all, and the court below did not err in imposing the annual tax required for a ten ton truck plus 25 percent thereof. Alabama Highway Express Co. v. Hempstead, 188 Miss. 475, 195 So. 493, 1940 Miss. LEXIS 58 (Miss. 1940).

§ 27-19-64. Collection and payment of tax for periods of less than one year on carriers of property.

  1. The commissioner shall promulgate rules and procedures to provide for the levy and collection of highway privilege taxes on carriers of property for periods of less than one (1) year, in accordance with the provisions of this section.
  2. Highway privilege taxes may be paid for periods of three (3) months, six (6) months and twelve (12) months. The rate of tax for a three-month period shall be thirty-five percent (35%) of the annual rate as set forth in the tax rate schedule of Section 27-19-11. The rate of tax for a six-month period shall be sixty percent (60%) of the annual rate as set forth in the tax rate schedule of Section 27-19-11.
  3. The three- and six-month periods provided for above need not necessarily coincide with quarterly or semiannual periods of the calendar year, tax year or fiscal year, but shall begin on the first day of any month of the year and shall run through the last day of the following third or sixth month, as appropriate. If application is made and the appropriate taxes and fees paid on or before the fifteenth day of a month, the license period shall begin on the first day of that particular month. When application is made and the appropriate taxes and fees paid after the fifteenth day of a month, the license period shall begin on the first day of the following month.
  4. The commissioner shall provide for and require a distinctive license tag or other device which will facilitate the identification of vehicles which are taxed on a three- or six-month basis. Said tag or device shall be easily readable and clearly denote the month of expiration of the licensed period.

HISTORY: Laws, 1974, ch. 471; Laws, 1988, ch. 373, eff from and after passage (approved April 18, 1988).

§ 27-19-65. Penalties for false statements in certain applications.

  1. All applications for privilege licenses required under the provisions of this article shall be made in writing, and any person who shall willfully and knowingly make any false statement or representation in the application shall be guilty of a misdemeanor and, upon conviction, shall be punished by a fine of not more than One Hundred Dollars ($100.00) or by imprisonment in the county jail, or by both, in the discretion of the court.
  2. Any person who shall willfully and knowingly make any false statement or representation on the registration application for a commercial motor vehicle in order to circumvent the federal prohibition from operating in interstate commerce or the laws of the State of Mississippi, or who shall attempt to register a commercial motor vehicle on behalf of another person in order to circumvent the federal prohibition from operating in interstate commerce or the laws of the State of Mississippi, shall be guilty of a misdemeanor and, upon conviction, shall be punished by a fine of One Thousand Dollars ($1,000.00), or by imprisonment in the county jail for not more than six (6) months, for a first offense, or by a fine of Two Thousand Dollars ($2,000.00), or by imprisonment in the county jail of not less than six (6) months nor more than one (1) year, for any subsequent offense.

HISTORY: Codes, 1942, § 9352-21; Laws, 1946, ch. 266, § 21; Laws, 2009, ch. 509, § 3; Laws, 2015, ch. 354, § 2, eff from and after passage (approved Mar. 17, 2015.).

Amendment Notes —

The 2009 amendment provided for two versions of the section, the first effective until June 30, 2014, and the second effective from and after July 1, 2014, in the version effective through June 30, 2014, added (2) and designated the former provisions of the section as (1); in (1), deleted “the sum of” preceding “One Hundred Dollars” and “such fine and imprisonment” preceding “in the discretion of the court”; and made a minor stylistic change. The version of the section effective from and after July 1, 2014 is the section as it appeared prior to the 2009 amendment.

The 2015 amendment, in (1) deleted “the sum of” preceding “One Hundred Dollars ($100.00) or by imprisonment in the county jail, or by both”, deleted “such fine and imprisonment” thereafter; added (2); and made minor stylistic changes.

Cross References —

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

§ 27-19-66. Registration of corporate fleet on annual basis.

  1. A corporation or other legal entity may register its corporate fleet on an annual basis so that the registration of all motor vehicles in the fleet expires in the anniversary month established by the Chairman of the State Tax Commission for corporate fleets as provided for in Section 27-19-63. A corporation or other legal entity desiring to register a corporate fleet shall apply for such registration with the State Tax Commission. The application shall contain information necessary for the State Tax Commission to determine whether the group of motor vehicles for which registration is sought meets the definition of the term “corporate fleet” and shall provide a list of all motor vehicles to be included in the fleet. Upon making an application to the State Tax Commission under this section, the applicant shall pay to the State Tax Commission a filing fee of One Hundred Dollars ($100.00).
  2. An individual may register his individual fleet on an annual basis so that the registration of all motor vehicles in the fleet expires in the anniversary month established by the tax collector for individual fleets as provided for in Section 27-19-63. An individual desiring to register an individual fleet shall apply for such registration with the county tax collector. The application shall contain information necessary for the tax collector to determine whether the group of motor vehicles for which registration is sought meets the definition of the term “individual fleet” and shall provide a list of all motor vehicles to be included in the fleet. Upon making an application to the tax collector under this section, the applicant shall pay to the tax collector a filing fee of Twenty-five Dollars ($25.00).
  3. Upon approval of the application for corporate fleet registration and payment of all privilege and ad valorem taxes and fees on all motor vehicles in the fleet, the State Tax Commission or the tax collector shall issue a corporate fleet registration card and license tag for each motor vehicle in the fleet. A corporate fleet registration card must be carried in all fleet motor vehicles at all times and made available to any law enforcement officer on demand.
  4. A motor vehicle added to a fleet during the registration year for fleets must be registered under the provisions of this section. To remove a motor vehicle from a fleet, the fleet registration card and the fleet license plate must be surrendered to the State Tax Commission or the tax collector, as the case may be. If the registration card or license tag is lost or stolen, the person registering the fleet shall submit a sworn statement giving the circumstances for the inability to surrender the card or license tag.

HISTORY: Laws, 1995, ch. 413, § 1; Laws, 1996, ch. 410, § 1, eff from and after July 1, 1996.

Editor’s Notes —

Section 27-3-4 provides that the term “Chairman of the State Tax Commission” shall mean the Commissioner of Revenue of the Department of Revenue, and the term State Tax Commission shall mean the Department of Revenue.

Laws of 1995, ch. 413, § 6, effective July 1, 1995, provides as follows:

“SECTION 6. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws; being Section 27-19-1 et seq., Mississippi Code of 1972, and the Motor Vehicle Ad Valorem Tax Law of 1958, prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of said laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Cross References —

Proration of registration of vehicles in individual fleets to cause registration to coincide with anniversary month for individual fleet, see §27-19-31.

OPINIONS OF THE ATTORNEY GENERAL

Section 27-19-66 allows a corporation or other legal entity to register its fleet of vehicles on an annual basis so that the registration of all motor vehicles in the fleet expires in the anniversary month established by the chairman of the State Tax Commission. Section 27-19-66 offers no direction and has no effect on which county within Mississippi corporate owned cars should be tagged. Blaker, June 14, 1996, A.G. Op. #96-0302.

RESEARCH REFERENCES

Am. Jur.

7 Am. Jur. 2d, Automobiles and Highway Traffic § 80.

71 Am. Jur. 2d, State and Local Taxation §§ 309, 329, 388.

CJS.

60 C.J.S., Motor Vehicles § 66.

§ 27-19-66.1. Registration of trailer fleet; application; fee; addition or removal of trailer.

  1. A corporation or other legal entity that owns a trailer fleet may register such trailers for a period of five (5) years or any number of years designated by the commissioner.The registration of all trailers so registered shall expire in the anniversary month established by the commissioner for trailer fleets as provided for in Section 27-19-63.
  2. A corporation or other legal entity desiring to register a trailer fleet shall apply for such registration with the department.The application shall contain information necessary for the department to determine whether the group of trailers for which registration is sought is eligible for registration as such and shall provide a list of all trailers to be included in the trailer fleet.Upon making an application to the department under this section, the applicant shall pay to the department a filing fee of One Hundred Dollars ($100.00).
  3. Every applicant for registration of a trailer fleet under this section shall submit proof of payment of ad valorem taxes and such other information as the commissioner may require. Upon approval of the application for trailer fleet registration and payment of all privilege and ad valorem taxes and fees on all trailers in the fleet, the department shall issue a trailer fleet license tag for each trailer in the fleet.
  4. A trailer added to a trailer fleet must be registered under the provisions of this section. To remove a trailer from a trailer fleet, the trailer fleet license plate must be surrendered to the department. If the license tag is lost or stolen, the person registering the trailer fleet shall submit a sworn statement giving the circumstances for the inability to surrender the license tag.
  5. The department shall issue a registration certificate for each trailer registered under this section to the owners of the trailers. The registration certificate shall be kept in a place prescribed by the department.
  6. The Department of Revenue, with the approval of the License Tag Commission, shall specify the size and design of the tags issued under this section.

HISTORY: Laws, 2011, ch. 395, § 1, eff from and after July 1, 2011.

Editor’s Notes —

Laws of 2011, ch. 395, § 6, effective July 1, 2011, provides:

“SECTION 6. Section 1 of this act shall be codified in Chapter 19, Title 27, Mississippi Code of 1972.”

§ 27-19-67. Determination of tax; privilege granted.

In the case of carriers of property in all classifications, the maximum gross weight of the vehicle, or combination of vehicles, and the provisions of Section 27-19-11 shall determine the amount of tax actually due. In the case of all carriers of property and all buses, the privilege license shall be construed to grant to the owner or operator the privilege of operating on the highways of this state, the designated vehicle, or combination of vehicles, with the total or combined gross weight specified by such license. No vehicle shall be operated on the highways of this state with a greater gross weight or in a higher tax classification than that for which such vehicle is licensed, except as may be otherwise provided in this article, but any vehicle may be operated in a lower tax classification than that in which such vehicle is registered, unless otherwise provided by this article, without payment of additional tax; provided that this shall not authorize any such vehicle to operate with a greater gross weight than that for which it is licensed regardless of the tax classification in which such vehicle is being operated. In the case of vehicles which are designed, constructed and used to carry no load other than the fixtures and equipment thereto attached and other tools, appliances and equipment used by the owner or operator thereof, the tax shall be based on the gross weight of the vehicle which is being or is to be operated on the highways.

In the case of vehicles which are rented or leased to others by the owner thereof, and vehicles commonly known as “U-Drive-It” vehicles, the tax shall be based on the type of the vehicle and the tax classification and gross weight bracket in which such vehicle is being or is to be operated.

HISTORY: Codes, 1942, § 9352-22; Laws, 1938, ch. 148; Laws, 1940, ch. 166; Laws, 1946, ch. 266, § 22; Laws, 1948, ch. 271, § 8; Laws, 1992, ch. 497, § 12, eff from and after November 1, 1992.

§ 27-19-69. Issuance of replacement license upon destruction of vehicle.

If a carrier of property with a gross vehicle weight of sixteen thousand (16,000) pounds or greater on which the privilege tax prescribed by this article has been paid shall be totally destroyed by fire, tornado, flood, collision, accident or acts of Providence, then the person or operator who has paid the privilege tax or the owner of the vehicle, in the event of a sale thereof after the payment of such taxes, shall be entitled to the issuance of a new privilege license for the remainder of the registration year for any vehicle acquired by such owner or operator as a replacement for the vehicle so destroyed, which privilege license shall be of the same tax value as the unexpired portion of the privilege tax on the vehicle destroyed. In no event shall such person claiming credit under this provision be entitled to a cash refund, but he shall only be entitled to the issuance of a license tag and decals in the same classification and of the same unexpired value as the license tag issued for the vehicle so destroyed.

In order to obtain the issuance of the replacement license, such person claiming same must present the damaged license tag and decals to the tax collector of the county of his residence or the commission or must present proof that such tag and decals have been destroyed, and must prove to the satisfaction of the tax collector or commission that the vehicle for which the tag was issued has been totally destroyed, as above set forth. If the owner does not elect to receive such credit at the time the tag is surrendered or proof is offered, the issuing authority shall issue a certificate of credit to the owner as set forth in Section 27-19-141.

When a replacement license is issued under the provisions of this article, the certificate of registration and payment of privilege taxes on the destroyed vehicle shall be cancelled by the commission. The only charges which shall be made for the issuance of such a replacement license is the registration or tag fee, unless the replacement vehicle shall require a greater amount of privilege tax than the vehicle for which the tag was originally issued, in which event the person obtaining such license shall be required to pay the increased amount of tax, prorated from the first day of the month during which the replacement tag and decals are obtained until the expiration date thereon.

HISTORY: Codes, 1942, § 9352-25; Laws, 1946, ch. 266, § 25; Laws, 1948, ch. 271, § 10; Laws, 1956, ch. 383, § 6; Laws, 1966, ch. 578, § 1; Laws, 1976, ch. 361, § 14; Laws, 1977, ch. 484, § 6; Laws, 1981, ch. 524, § 6; Laws, 1995, ch. 349, § 3; Laws, 1997, ch. 377, § 14, eff from and after July 1, 1997.

RESEARCH REFERENCES

Am. Jur.

6 Am. Jur. Proof of Facts 3d, Act of God, § 1 et seq.

§ 27-19-71. Issuance of license upon replacement of vehicle.

If any vehicle on which the privilege tax has been paid, either as a common or contract carrier of property, a private commercial carrier of property, a private carrier of property, a dray, a common and contract carrier of passengers, or a passenger coach, shall be removed from the State of Mississippi by the operator thereof, or the use thereof in Mississippi shall be discontinued entirely by such operator or owner for any reason, and such vehicle shall be replaced by another and different vehicle, then the person or operator who has paid such taxes, or the owner of such vehicle in the event of the sale thereof after the payment of such tax, shall be entitled to the issuance of new privilege license for the replacement vehicle for the remainder of the registration year in the same tax classification and of the same privilege tax value. In no event shall such person be entitled to a cash refund under this provision, but he shall only be entitled to the issuance of a license tag and decals for replacement vehicle in the same tax classification and of the same privilege tax value as the license tag and decals issued for the vehicle, the use of which has been discontinued.

In order to obtain the issuance of such replacement license the owner or operator claiming same must present an affidavit to the commission or tax collector of the county of his residence, setting forth that the use of the vehicle upon which the original tax was paid has been entirely discontinued in Mississippi by such owner or operator and giving the reasons for such discontinuance, and full details with reference thereto, and no replacement license shall be issued unless the tax collector or commission is absolutely satisfied that the said vehicle is no longer to be used in Mississippi by such owner or operator. When any such replacement license is applied for, such owner or operator must surrender the license tag and decals originally issued, to the tax collector of the county of his residence, or the commission, and the commission shall cancel the certificate of registration and payment of the privilege tax on the original vehicle. The only charge which shall be made for the issuance of such a replacement license is the registration or tag fee, unless the replacement vehicle requires a greater amount of privilege tax than the vehicle upon which the license was originally paid, in which case the owner or operator thereof shall pay the increased amount of tax upon such vehicle prorated from the first day of the month in which the replacement license is issued until the expiration date thereon.

HISTORY: Codes, 1942, § 9352-26; Laws, 1946, ch. 266, § 26; Laws, 1948, ch. 271, § 11; Laws, 1956, ch. 383, § 7; Laws, 1966, ch. 579, § 2; Laws, 1976, ch. 361, § 15; Laws, 1977, ch. 484, § 7; Laws, 1981, ch. 524, § 7, eff from and after July 1, 1981.

§ 27-19-73. Refunds.

The tax collector or the commission, as the case may be, is authorized and empowered to refund to any individual, firm or corporation any motor vehicle privilege license tax, permit or tag fee which has been paid or collected through error or otherwise when the person, individual, firm or corporation was not liable for such tax or fee or when the individual, firm or corporation has paid any such privilege tax or fee in excess of the sum properly due, whether such payments were made under protest or compulsion or not. Taxes erroneously paid within the meaning of this section shall include, but shall not be limited to, overpayments, double payments upon the same vehicle, payments upon vehicles not located within the State of Mississippi, and all other erroneous or illegal payments.

All claims for refunds under this section shall be made within twelve (12) months from the date of the erroneous payment of taxes or fees and the refunds, approved by the tax collector or commission, shall be made out of any monies collected by the tax collector or commission from the same source of revenue. If such source of revenue no longer exists, the refund shall come from the general fund collections. If such refund is approved by the tax collector, he shall issue a warrant to the claimant and deduct the proper amounts from his next settlement. If a claim for refund is disapproved, the claimant shall be notified of the disapproval and the reasons therefor.

HISTORY: Codes, 1942, § 9352-27; Laws, 1946, ch. 266, § 27; Laws, 1981, ch. 524, § 8; Laws, 1985, ch. 425, § 3; Laws, 2005, ch. 499, § 24, eff from and after July 1, 2005.

Amendment Notes —

The 2005 amendment, in the second paragraph, substituted “this section” for “this provision” in the first sentence, and deleted the former last sentence which read: “Any claimant aggrieved by the commission’s disapproval may, within thirty (30) days from the date thereof, appeal in writing to the board of review as hereinafter provided in this chapter”; and made minor stylistic changes throughout.

Cross References —

Refund of taxes erroneously paid generally, see §27-73-1 et seq.

OPINIONS OF THE ATTORNEY GENERAL

This section does not authorize a refund on grounds of the vehicle’s being lost by fire. January 27, 1971, A.G. Op. #97-.

RESEARCH REFERENCES

Am. Jur.

22 Am. Jur. Pl & Pr Forms (Rev), State & Local Taxation, Form 411(claim for refund of excise tax); Form 383 (Complaint, petition, or declaration against corporation to recover sums erroneously refunded as overpayments of excise taxes).

3 Am. Jur. Legal Forms 2d, Automobiles and Highway Traffic § 33:52 (application for refund of registration fees erroneously paid).

CJS.

60 C.J.S., Motor Vehicles § 167 (3).

§ 27-19-75. Change of classification of vehicle, etc.

When any person has properly paid the privilege license in one (1) tax classification or gross weight bracket, or has become the owner of any vehicle after the payment of such privilege tax, and thereafter, because of an actual bona fide change of the use to which such vehicle is to be put, desires to increase the gross weight of such vehicle or to operate same in a different tax classification, the owner or operator thereof may increase the gross weight of such vehicle or change the tax classification thereof by making application therefor and surrendering the original privilege license issued upon such vehicle to the tax collector or commission and by paying the pro rata amount of the privilege tax in the new classification or gross weight bracket. Such owner or operator shall, however, be entitled to credit on such tax for the unexpired portion of the original license tax paid on such vehicle.

If any person shall operate his vehicle on the public highways in an improper classification or shall exceed the licensed gross weight of such vehicle, then such person shall be liable for the unexpired part of the annual tax in the tax classification and/or gross weight bracket in which he improperly or illegally operates, prorated from the first day of the month in which such illegal operation occurs until the expiration date of the license, plus a penalty thereon of twenty-five percent (25%). Provided, however, that such person shall be entitled to credit for the unexpired part of the annual tax paid by him on such vehicle, but the twenty-five percent (25%) penalty shall be computed before the allowance of such credit. No license shall be issued hereunder for less than the sum of Ten Dollars ($10.00) plus a penalty thereon of twenty-five percent (25%). No cash refund shall be given under this section and the credit herein provided for shall be applied only upon the replacement license issued.

HISTORY: Codes, 1942, § 9352-28; Laws, 1946, ch. 266, § 28; Laws, 1948, ch. 271, § 12; Laws, 1966, ch. 580, § 1; Laws, 1977, ch. 484, § 8; Laws, 1981, ch. 524, § 9, eff from and after July 1, 1981.

Cross References —

Penalty for operating vehicle in higher classification than that for which it is registered, see §27-19-89.

§ 27-19-77. Temporary and seasonal permits.

  1. Any person, owner or operator who has paid the annual privilege license within one (1) license tax classification or specific gross weight bracket and shall desire to operate such vehicle within another license tax classification or an increased gross weight bracket for the bona fide and actual seasonal or temporary transportation or hauling of horticultural, agricultural, dairy products or livestock, and products of the forest, but not including the manufactured products thereof, may do so by obtaining a temporary permit therefor and paying an additional amount, which shall be computed and ascertained by the ratio which the time said vehicle is to be operated in the new classification or gross weight bracket bears to the total annual privilege tax within the new classification or gross weight bracket, plus an additional ten percent (10%) thereof, after having given credit thereon for the proportionate amount of the annual license tax already paid; provided, however, that when such person obtains a temporary permit in a lower classification, but of a greater gross weight than the licensed gross weight of such vehicle, then such person shall be entitled to credit only for an amount equal to the proportionate amount of the tax which would have been paid on such vehicle for its licensed gross weight in the tax classification in which such vehicle is to be operated under the temporary permit. No permit shall be issued hereunder for a period of time less than one (1) month, and no permit shall be issued hereunder for less than the sum of ten dollars ($10.00).
  2. Such seasonal or temporary permits shall be issued by the commission or its agents. The permit shall be issued on forms to be prescribed by the commission, and such permit shall authorize such person, owner or operator to operate said motor vehicle in the classification allowed for the period of time therein prescribed; provided, such person, owner or operator shall comply with all other requirements of law respecting said operation.
  3. At any time when the United States is engaged in a war, the Governor, the Attorney General and the Commissioner of Revenue shall have the power to provide and promulgate rules and regulations under such terms and conditions, as they may deem proper, for the issuance of temporary permits for not less than a period of thirty (30) days to persons engaged in the transportation of military supplies and equipment, members of the armed forces of the United States, or civilian workers at any military establishment of the United States when such transportation is done under an agreement or contract with the United States, or one (1) of its agencies, instrumentalities or subdivisions. The method of computing the amount to be paid for such temporary permits in such cases shall be the same as that provided in subsection (1) above.

HISTORY: Codes, 1942, § 9352-29; Laws, 1938, ch. 148; Laws, 1946, ch. 266, § 29; Laws, 1948, ch. 271, § 13; Laws, 1966, ch. 581, § 1; Laws, 1980, ch. 561, § 15, eff from and after July 2, 1980.

Cross References —

Mississippi Transportation Commission permits for excess size and weight, see §63-5-51.

Interstate permits of motor carriers, see §77-7-41 et seq.

RESEARCH REFERENCES

CJS.

60 C.J.S., Motor Vehicles § 86.

JUDICIAL DECISIONS

I. UNDER CURRENT LAW.

1.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. In general.

7. Enforcement of statute.

8. —Penalty imposed.

I. UNDER CURRENT LAW.

1.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. In general.

State motor vehicle commissioner, receiving by mail directly from operator applications for 271 automobile license tags and checks payable to commissioner less sheriff’s commission and to sheriff in amount of $271 with request that sheriff’s checks be sent to sheriff for his statutory commission, had duty either to reject the tender and return checks to sender or to accept the checks and be bound by all terms of the tender. State ex rel. Attorney Gen. v. Mize, 204 Miss. 886, 36 So. 2d 143, 1948 Miss. LEXIS 417 (Miss. 1948).

State motor vehicle commissioner was not liable to the state for $271, the amount of checks payable to sheriff for his statutory commission and forwarded by commissioner to sheriff at the request of operator who sent directly to the commissioner by mail for 271 license tags enclosing checks payable to the commissioner for the license tags less $271 and checks payable to the sheriff for his statutory commission. State ex rel. Attorney Gen. v. Mize, 204 Miss. 886, 36 So. 2d 143, 1948 Miss. LEXIS 417 (Miss. 1948).

This section [Code 1942, § 9362], and Code 1942, § 9354, when read together, give a nonresident commercial contract carrier the option to either purchase an annual privilege license tag for transporting loads in excess of 9 tons, and not more than 10 tons, over the highways of the state, at a tax of $792, and more where a heavier load is allowed, or to obtain a trip permit for each such load that it may desire to transport, whether at one trip during the year or the trips at infrequent intervals, and such contract carrier also has the option, under this section [Code 1942, § 9362], if it elects to purchase trip permits, to procure the same either by application to the commissioner by mail or by proceeding to the first sheriff or such other person as the commissioner may designate, next in line of travel, after entering the state, and there secure the trip permit on forms prepared and supplied by the commissioner, by then paying to such agent the tax for the privilege extended. Mercury Motor Transport, Inc. v. State, 197 Miss. 387, 21 So. 2d 25, 1945 Miss. LEXIS 297 (Miss. 1945).

7. Enforcement of statute.

Chancery courts have jurisdiction to enforce the lien on a motor vehicle for the payment of the privilege tax due thereon, though not specifically conferred by the statute. Alabama Highway Express Co. v. Hempstead, 188 Miss. 475, 195 So. 493, 1940 Miss. LEXIS 58 (Miss. 1940).

8. —Penalty imposed.

Complaint alleging that nonresident motor carrier, not having elected to pay the annual privilege tax on motor vehicle unit, had gone upon the public highways of the state with that motor vehicle without first obtaining a temporary trip permit, and without having at once proceeded to the first sheriff or other person designated by the commissioner as next in line of travel and secured such a permit, and that the carrier had on several previous occasions operated motor vehicles, including the aforementioned one, over the highways of the state without obtaining a temporary trip permit, sufficiently stated a prima facie case for the recovery of taxes and penalties under Code 1942, § 9367, including those imposed for a “second offense,” as against a general demurrer. State ex rel. Rice v. English, 21 So. 2d 811 (Miss. 1945).

The second offense upon the commission of which Code 1942, § 9367, requires a motor vehicle carrier operating upon the highways of the state without having paid the annual privilege tax or obtained a temporary trip permit to pay the annual tax which would be due in respect of the vehicle so operated, plus the statutory penalty for its nonpayment, must have involved the same motor vehicle under the same ownership, and it is not enough that other motor vehicles of the alleged offender have used the highways of the state without the necessary permit. Acme Freight Lines, Inc. v. Mize, 198 Miss. 262, 21 So. 2d 654, 1945 Miss. LEXIS 192 (Miss. 1945).

Where a semi-trailer of interstate carrier in charge of one of its employees was drawn on a state highway without the requisite temporary trip permit, the facts that on two previous occasions other motor vehicles belonging to, and operated by other employees of, the same motor carrier had been operated over other highways of the state without the requisite temporary trip permits, and that on both occasions carrier had paid the fee required for its temporary trip permit plus 100 percent penalty, did not support carrier’s conviction of a “second offense” under Code 1942, § 9367. Acme Freight Lines, Inc. v. Mize, 198 Miss. 262, 21 So. 2d 654, 1945 Miss. LEXIS 192 (Miss. 1945).

Where interstate motor carrier had obtained overload permits on its equipment as required by this section [Code 1942, § 9362], and carrier’s driver, pursuant to instructions, had purchased a temporary trip permit on his trip north through the state, but, upon his return trip through the state the agent of the motor vehicle commissioner at the state line refused to issue the trip permit although the driver tendered payment, for the reason that, because of mistake or inadvertence, the driver had in his possession the wrong overload permit, whereupon the driver, without advising his employer-carrier of the situation, proceeded through the state until the equipment and cargo were seized, the carrier was not liable for more than the full amount of the tax or fee for the trip permit, plus a penalty of 100 percent for the first offense, and was not liable for the penalties imposed for a second offense. Mercury Motor Transport, Inc. v. State, 197 Miss. 387, 21 So. 2d 25, 1945 Miss. LEXIS 297 (Miss. 1945).

Where driver for interstate motor carrier who, upon being refused trip permit at the state line by an agent of the motor vehicle commissioner, because by reason of mistake or inadvertence he did not have in his possession the proper overload permit, although he tendered payment therefor, proceeded through the state without first advising his employer-carrier of the situation, his failure to offer payment of the tax or fee of a trip permit to the sheriff or some other officer while en route from the state line to a city within the state where the equipment and cargo was seized did not constitute sufficient proof of a wilful or wanton failure on the driver’s part to pay such tax or fee so as to impose penalties against a carrier for “second offense” under Code 1942, § 9367 for failure to obtain the trip permit. Mercury Motor Transport, Inc. v. State, 197 Miss. 387, 21 So. 2d 25, 1945 Miss. LEXIS 297 (Miss. 1945).

Where defendant obtained a temporary permit to transport a load of two tons, when in fact he was transporting a load of fourteen tons when apprehended, defendant was in same position it would have been in if it had obtained no permit at all, and the court below did not err in imposing the annual tax required for a ten ton truck plus 25 percent thereof. Alabama Highway Express Co. v. Hempstead, 188 Miss. 475, 195 So. 493, 1940 Miss. LEXIS 58 (Miss. 1940).

§ 27-19-79. Trip permits; hunter’s permits.

  1. Any nonresident owner or operator of any vehicle operated in this state with a gross weight in excess of twenty-six thousand (26,000) pounds is hereby granted the option of registering his vehicle and paying the annual privilege taxes herein provided. Before any owner or operator of a vehicle operated, who has not elected to register his vehicle and pay the annual privilege tax, shall operate such vehicle upon the highways of the State of Mississippi, except as otherwise provided herein, he shall secure a temporary permit for the privilege of so doing, which permit shall be issued on forms prepared, approved and supplied by the Department of Transportation. Such permit shall be issued by the department and shall be valid for a period of seventy-two (72) hours from the time of issue. In no instance shall the permit be valid for more than seventy-two (72) hours. Such permits shall be obtained or secured by application made by mail, or otherwise, to the department before operating such vehicle upon the public highways of this state, and upon payment of the requisite amount of fee as hereinafter provided. If any person should enter the State of Mississippi, or operate a vehicle upon the public highways thereof, without having first secured such permit from the department, then such person shall be allowed to obtain such permit from a representative of the department at one (1) of the inspection stations provided for in Section 27-5-73, if such person is entering into the state upon a highway where an inspection station is located and a representative of the department is available for such permit to be obtained. The privilege license fee for the permit provided for herein shall be Twenty-five Dollars ($25.00) for all vehicles.
  2. In the same manner as specified above, any owner or operator who has registered his vehicle in Mississippi, and desires to operate with a greater gross weight than the licensed gross weight of such vehicle or who has registered his vehicle in Mississippi and desires to operate such vehicle in a different tax classification, if such proposed change in classification does not constitute an operation for hire which comes under the supervision of the Public Service Commission, shall purchase a permit in the same manner as specified in subsection (1) of this section.
  3. In lieu of obtaining the permit as specified in subsections (1) and (2), the owner or operator of a vehicle may proceed to the first tax collector next in his line of travel and make application for the proper annual privilege license by depositing with the tax collector the proper amount of privilege tax and registration fee required. The tax collector shall retain and pay into the county general fund One Dollar ($1.00) from each application for license tag received by him and actually forwarded within fifteen (15) days from the date of the application to the Commissioner of Revenue for issuance of the license tag.
  4. Any owner or operator of an unregistered vehicle may, in the same manner as provided in subsection (1) above, obtain a hunter’s permit for the purpose of transporting an unladen truck or truck-trailer combination upon the highways of this state on a single or round trip. Such trip must be for the purpose of obtaining a contract or lease for placing the vehicle in use as a carrier of property. Any vehicle operating under authority of this permit must be unladen.
  5. The permit fee collected under this section shall be deposited into the State Highway Fund for the construction, maintenance and reconstruction of highways and roads of the State of Mississippi or for the payment of interest and principal on bonds authorized by the Legislature for the construction and reconstruction of highways.
  6. Any owner or operator who has met the requirements set by the Executive Director of the Department of Transportation may defer payments of fines and/or penalties assessed by the department until the end of the current month. If full payment is not received by the twentieth of the following month, there may be added as damages to the total amount of the delinquency or deficiency the following percentages: ten percent (10%) for the first offense; fifteen percent (15%) for the second offense and twenty-five percent (25%) for the third and any subsequent offense. Upon the third offense, the executive director may suspend the privilege to defer payment. The balance due shall become payable upon notice and demand by the executive director.
  7. The department may waive the permits, taxes and fees set forth in this section whenever a motor vehicle is operated upon the public highways in this state in response to an emergency, a major disaster or the threat of a major disaster.

HISTORY: Codes, 1942, § 9352-30; Laws, 1946, ch. 266, § 30; Laws, 1948, ch. 271, § 14; Laws, 1950, ch. 474, § 4; Laws, 1952, ch. 350, §§ 1-5; Laws, 1954, ch. 336, §§ 2, 3; Laws, 1954, ch. 337, § 1; Laws, 1958, ch. 503, §§ 1-6; Laws, 1966, ch. 582, § 1; Laws, 1968, ch. 361, § 21; Laws, 1981, ch. 524, § 10; Laws, 1990, ch. 395, § 1; Laws, 1992, ch. 497, § 13; Laws, 1995, ch. 349, § 1; Laws, 1995, ch. 491, § 1, eff from and after October 1, 1995.

Cross References —

Fees of tax collector, see §25-7-21.

Adaption of provisions of this section to the issuance of and fees for emergency permits to haul excess gross weight, see §27-19-81.

Provision that excess size permits shall be issued pursuant to the provisions which govern issuance of trip permits, see §27-19-81.

Penalty for failure to obtain permit, see §27-19-89.

State Highway Fund, see §65-11-35.

RESEARCH REFERENCES

Am. Jur.

7 Am. Jur. 2d, Automobiles §§ 58, 59, 71-76, 78, 79, 81, 82, 208.

13 Am. Jur. 2d, Carriers §§ 283, 288, 297.

16B Am. Jur. 2d, Constitutional Law § 665.

35A Am. Jur. 2d, Fish, Game and Wildlife Conservation §§ 42, 43, 49, 51.

71 Am. Jur. 2d, State and Local Taxation §§ 75, 109, 110.

CJS.

60 C.J.S., Motor Vehicles § 86.

84 C.J.S., Taxation § 66.

§ 27-19-81. Registration of vehicle in excess of weight limits; excess weight permits; excess size permits [Subsection (4) repealed effective July 1, 2019].

  1. No vehicle shall be registered by the Department of Revenue or by a tax collector, and no license tag whatsoever shall be issued therefor, where the gross weight of such vehicle exceeds the limits provided by law. In the event of an emergency requiring the hauling of a greater gross weight than permitted by law, the owner or operator of such vehicle shall obtain an excess weight authorization from the Mississippi Department of Transportation or local authority having jurisdiction of the particular road, street or highway before operating such vehicle on the highways of this state to haul such a gross weight over a route to be designated by the aforesaid department. It shall then be necessary for the owner or operator of the vehicle to obtain a permit from the Transportation Department, which shall be issued by the department under the same provisions as are provided for the issuance of trip permits under Section 27-19-79, but which permit shall likewise be obtained prior to the operation of such vehicle on the highways. No persons or agencies other than the Mississippi Department of Transportation shall have authority to issue the permits provided for in this section. The fee to be charged for such permits shall be computed in the same manner provided in Section 27-19-79 for each one thousand (1,000) pounds, or fractional part thereof, of gross weight above the licensed capacity of the vehicle, up to the maximum legal weights provided by this article on the roads to be traveled.

    This subsection shall apply, but not be limited to, any tractor, road roller or road machinery used solely and specifically in road building or other highway construction or maintenance work.

    For each one thousand (1,000) pounds, or fractional part thereof, in excess of the weight authorized by Sections 63-5-29 and 63-5-33 for any such vehicle or in excess of the limits set by the Transportation Department for specified roads and bridges, the fee shall be Five Cents (5¢) per one thousand (1,000) pounds, or fractional part thereof, for each mile traveled upon the highways of the state, except that the fee for manufactured housing modular units, residential or commercial, shall be Two Cents (2¢) per one thousand (1,000) pounds, or fractional part thereof, for each mile traveled upon the highways of the state. Provided, however, no permit shall be issued for a fee of less than Ten Dollars ($10.00).

    The Transportation Department may provide for an annual permit which will allow preapproved vehicles and loads to travel predesignated routes with self-issued permits. Under such self-issuance authority, the owner of the vehicle shall complete the permit in a format designated by the department, electronically transmit a copy to the department prior to the move, and ensure that a copy is in the possession of the operator. Vehicles having a gross weight exceeding the limits provided by law that have a nondivisible gross vehicle weight of ninety-five thousand (95,000) pounds or less, which are otherwise legal, shall not be restricted as to the hours of the day such vehicles may be operated on predesignated routes. The department shall bill the vehicle owner according to the provisions of the preceding paragraph. The department is authorized to modify predesignated routes at any time for cause, such as highway construction or hazardous highway conditions. The annual fee for the self-issuance permit authority obtained pursuant to this paragraph shall be Five Hundred Dollars ($500.00) per owner, regardless of the number of vehicles which he will operate pursuant to such permit, in addition to any other fees required by this section. Any vehicle and load being operated pursuant to this paragraph for which the operator does not have the permit or a copy thereof in his possession, or for which a copy of the permit was not electronically transmitted to the department, shall be deemed not to have a permit and shall be penalized accordingly.

    It shall not be necessary for the owner or operator of a vehicle to obtain a permit pursuant to this subsection if such owner or operator has obtained for his vehicle an annual special permit for vehicles transporting heavy equipment pursuant to Section 63-5-52.

  2. Before operating a vehicle where the size of the load being hauled is in excess of that permitted by law, the owner or operator of such vehicle shall obtain excess size authorization from the Transportation Department or proper local authority and an excess size permit from the Transportation Department. Such excess size permit shall be issued by the Mississippi Department of Transportation under the same provisions as are provided for the issuance of trip permits under Section 27-19-79, and it shall be obtained prior to the operation of such vehicle on the highways. The fee to be charged for such excess size permit shall be Ten Dollars ($10.00) per trip. Such permits may be issued for an extended period of time and must coincide with the expiration date and other provisions of the carrier’s permit or authorization issued by the Transportation Department or local authority. The fee for such extended permits shall be based upon an annual fee of One Hundred Dollars ($100.00) per carrier. No permit shall be issued under this subsection if the issuance of the permit would violate federal law or would cause the State of Mississippi to lose federal aid funds. This subsection shall not apply to any tractor, road roller or road machinery used solely and specifically in road building or other highway construction or maintenance work or to any machinery or equipment operated on the highways or transported thereon in the course of normal farming activities, including cotton module transporters.
  3. The Executive Director of the Mississippi Department of Transportation may authorize certain carriers of property to issue overweight and/or oversize permits for vehicles owned or operated by such carriers, provided such carriers have blanket authorization from the Transportation Commission and also meet other requirements established by the Transportation Commission.
  4. The owner or operator of a vehicle hauling sand, gravel, wood chips, wood shavings, sawdust, fill dirt, agricultural products or unprocessed forestry products may apply to the Mississippi Department of Transportation for a harvest permit for the purpose of authorizing any such vehicles to operate on the highways in this state (other than the federal interstate system or those highways designated by the Mississippi Department of Transportation as not capable of carrying more than fifty-seven thousand six hundred fifty (57,650) pounds at the maximum gross weight specified in Section 63-5-33). Harvest permits may be issued and are valid to permit any such vehicle to be operated on a highway in this state that has been designated by the Mississippi Department of Transportation as not capable of carrying more than fifty-seven thousand six hundred fifty (57,650) pounds only if such vehicle operates in compliance with the provisions of Section 63-5-29(3)(b). A fee of Twenty-five Dollars ($25.00) shall be charged for each permit issued. The permit shall be in the form of a decal which shall be affixed to each permitted vehicle on the upper left corner of the windshield on the driver’s side. Each permit shall expire one (1) year from its date of issue. The fees collected under this subsection shall be deposited into a special fund that is created in the State Treasury. Monies in the fund shall be allocated and distributed quarterly, beginning September 30, 1994, to each of the counties of the state on an equal basis. Monies distributed to the counties under this subsection shall be deposited in each county’s road and bridge fund and may be expended, upon approval of the board of supervisors, for any purpose for which county road and bridge fund monies lawfully may be expended. This subsection (4) shall stand repealed from and after July 1, 2019.
  5. Any owner or operator who has met the requirements set by the Mississippi Transportation Commission may defer payment of permits issued by the department until the end of the current month. If full payment is not received by the twentieth of the following month, there may be added as damages to the total amount of the delinquency or deficiency the following percentages: ten percent (10%) for the first offense; fifteen percent (15%) for the second offense; and twenty-five percent (25%) for the third and any subsequent offense. Upon the third offense, the department may suspend the privilege to defer payment. The balance due shall become payable upon notice and demand by the department.
  6. The permit fee monies collected under this section, except as provided for in subsection (4) of this section, shall be deposited into the State Highway Fund for the construction, maintenance and reconstruction of highways and roads of the State of Mississippi or the payment of interest and principal on bonds authorized by the Legislature for construction and reconstruction of highways.
  7. The department may waive the permits, taxes and fees set forth in this section whenever a motor vehicle is operated upon the public highways in this state in response to an emergency, a major disaster or the threat of a major disaster.

HISTORY: Codes, 1942, § 9352-31; Laws, 1946, ch. 266, § 31; Laws, 1948, ch. 271, § 15; Laws, 1950, ch. 474, § 5; Laws, 1954, ch. 337, § 2; Laws, 1958, ch. 504; Laws, 1960, ch. 419; Laws, 1966, ch. 583, § 1; Laws, 1968, ch. 361, § 22; Laws, 1974, ch. 478; Laws, 1981, ch. 366, § 2; Laws, 1986, ch. 500, § 7; Laws, 1992, ch. 497, § 14; Laws, 1994, ch. 501, § 2; Laws, 1995, ch. 349, § 2; Laws, 1995, ch. 491, § 2; Laws, 1996, ch. 408, § 1; Laws, 1997, ch. 590, § 1; Laws, 1997, ch. 548, § 1; Laws, 1998, ch. 592, § 1; Laws, 2000, ch. 589, § 1; Laws, 2002, ch. 386, § 1; Laws, 2003, ch. 538, § 2; Laws, 2005, ch. 365, § 1; Laws, 2006, ch. 312, § 2; Laws, 2009, ch. 554, § 1; Laws, 2013, ch. 485, § 1; Laws, 2016, ch. 343, § 1, eff from and after July 1, 2016.

Joint Legislative Committee Note —

Section 1 of ch. 590, Laws of 1997, effective from and after passage (approved April 24, 1997), amended this section. Section 1 of ch. 548, Laws of 1997, also amended this section, effective July 1, 1997. As set out above, this section reflects the language of Section 1 of ch. 548, Laws of 1997, pursuant to Section 1-3-79 which provides that whenever the same section of law is amended by different bills during the same legislative session, the amendment with the latest effective date shall supersede all other amendments to the same section taking effect earlier.

Amendment Notes —

The 2005 amendment extended the date of the repealer for (4) from “July 1, 2005” until “July 1, 2009” at the end of (4) in both versions.

The 2006 amendment, deleted the former second version of the section, which would have been effective from and after July 1, 2006.

The 2009 amendment provided for two versions of the section; rewrote (4) in the first version, effective until July 1, 2011; and substituted “July 1, 2013” for “July 1, 2009” at the end of (4) in both versions.

The 2013 amendment substituted “Department of Revenue” for “State Tax Commission” preceding “or by a tax collector” near the beginning of (1); and extended the date of the repealer for (4) by substituting “July 1, 2016” for “July 1, 2013” at the end of the subsection.

The 2016 amendment substituted “July 1, 2019” for “July 1, 2016” at the end of (4).

Cross References —

Penalty for failure to obtain permit, see §27-19-89.

Regulation of size, weight and load of motor vehicles, see §63-5-1 et seq.

Highway commission permits for excess size and weight, see §63-5-51.

State Highway Fund, see §65-11-35.

OPINIONS OF THE ATTORNEY GENERAL

A Supreme Court decision invalidated only those portions of the harvest permit statutes that allow the holder of such a permit to travel county roads without regard to county-set weight limits; the remaining portions of the statute, including the requirement to collect and distribute fees to the counties, continued in effect and should be carried out by the Department of Transportation. Warren, May 12, 2000, A.G. Op. #2000-0230.

RESEARCH REFERENCES

Am. Jur.

7 Am. Jur. 2d, Automobiles §§ 58, 59, 71-76, 78, 79, 81, 82, 208.

JUDICIAL DECISIONS

1. In general.

Amended statutes allowing operators of vehicles hauling sand and gravel to apply for harvest permit to be issued by Transportation Commission, for purpose of authorizing such vehicles to operate on non-federal highways within state at maximum weight of 84,000 pounds, were unconstitutional in that they removed discretion over maximum vehicle weight limits on county roads from county boards of supervisors and vested this authority in Department of Transportation. State v. Mississippi Ass'n of Supervisors, 699 So. 2d 1221, 1997 Miss. LEXIS 448 (Miss. 1997).

§ 27-19-81. Registration of vehicle in excess of weight limits; excess weight permits; excess size permits [Subsection (4) repealed effective July 1, 2023].

  1. No vehicle shall be registered by the Department of Revenue or by a tax collector, and no license tag whatsoever shall be issued therefor, where the gross weight of such vehicle exceeds the limits provided by law. In the event of an emergency requiring the hauling of a greater gross weight than permitted by law, the owner or operator of such vehicle shall obtain an excess weight authorization from the Mississippi Department of Transportation or local authority having jurisdiction of the particular road, street or highway before operating such vehicle on the highways of this state to haul such a gross weight over a route to be designated by the aforesaid department. It shall then be necessary for the owner or operator of the vehicle to obtain a permit from the Transportation Department, which shall be issued by the department under the same provisions as are provided for the issuance of trip permits under Section 27-19-79, but which permit shall likewise be obtained prior to the operation of such vehicle on the highways. No persons or agencies other than the Mississippi Department of Transportation shall have authority to issue the permits provided for in this section. The fee to be charged for such permits shall be computed in the same manner provided in Section 27-19-79 for each one thousand (1,000) pounds, or fractional part thereof, of gross weight above the licensed capacity of the vehicle, up to the maximum legal weights provided by this article on the roads to be traveled.

    This subsection shall apply, but not be limited to, any tractor, road roller or road machinery used solely and specifically in road building or other highway construction or maintenance work.

    For each one thousand (1,000) pounds, or fractional part thereof, in excess of the weight authorized by Sections 63-5-29 and 63-5-33 for any such vehicle or in excess of the limits set by the Transportation Department for specified roads and bridges, the fee shall be Five Cents (5¢) per one thousand (1,000) pounds, or fractional part thereof, for each mile traveled upon the highways of the state, except that the fee for manufactured housing modular units, residential or commercial, shall be Two Cents (2¢) per one thousand (1,000) pounds, or fractional part thereof, for each mile traveled upon the highways of the state. Provided, however, no permit shall be issued for a fee of less than Ten Dollars ($10.00).

    The Transportation Department may provide for an annual permit which will allow preapproved vehicles and loads to travel predesignated routes with self-issued permits. Under such self-issuance authority, the owner of the vehicle shall complete the permit in a format designated by the department, electronically transmit a copy to the department prior to the move, and ensure that a copy is in the possession of the operator. Vehicles having a gross weight exceeding the limits provided by law that have a nondivisible gross vehicle weight of ninety-five thousand (95,000) pounds or less, which are otherwise legal, shall not be restricted as to the hours of the day such vehicles may be operated on predesignated routes. The department shall bill the vehicle owner according to the provisions of the preceding paragraph. The department is authorized to modify predesignated routes at any time for cause, such as highway construction or hazardous highway conditions. The annual fee for the self-issuance permit authority obtained pursuant to this paragraph shall be Five Hundred Dollars ($500.00) per owner, regardless of the number of vehicles which he will operate pursuant to such permit, in addition to any other fees required by this section. Any vehicle and load being operated pursuant to this paragraph for which the operator does not have the permit or a copy thereof in his possession, or for which a copy of the permit was not electronically transmitted to the department, shall be deemed not to have a permit and shall be penalized accordingly.

    It shall not be necessary for the owner or operator of a vehicle to obtain a permit pursuant to this subsection if such owner or operator has obtained for his vehicle an annual special permit for vehicles transporting heavy equipment pursuant to Section 63-5-52.

  2. Before operating a vehicle where the size of the load being hauled is in excess of that permitted by law, the owner or operator of such vehicle shall obtain excess size authorization from the Transportation Department or proper local authority and an excess size permit from the Transportation Department. Such excess size permit shall be issued by the Mississippi Department of Transportation under the same provisions as are provided for the issuance of trip permits under Section 27-19-79, and it shall be obtained prior to the operation of such vehicle on the highways. The fee to be charged for such excess size permit shall be Ten Dollars ($10.00) per trip. Such permits may be issued for an extended period of time and must coincide with the expiration date and other provisions of the carrier’s permit or authorization issued by the Transportation Department or local authority. The fee for such extended permits shall be based upon an annual fee of One Hundred Dollars ($100.00) per carrier. No permit shall be issued under this subsection if the issuance of the permit would violate federal law or would cause the State of Mississippi to lose federal aid funds. This subsection shall not apply to any tractor, road roller or road machinery used solely and specifically in road building or other highway construction or maintenance work or to any machinery or equipment operated on the highways or transported thereon in the course of normal farming activities, including cotton module transporters.
  3. The Executive Director of the Mississippi Department of Transportation may authorize certain carriers of property to issue overweight and/or oversize permits for vehicles owned or operated by such carriers, provided such carriers have blanket authorization from the Transportation Commission and also meet other requirements established by the Transportation Commission.
  4. The owner or operator of a vehicle hauling sand, gravel, woodchips, wood shavings, sawdust, fill dirt, agricultural products, bulk feed, wood pellets or unprocessed forestry products may apply to the Mississippi Department of Transportation for a harvest permit for the purpose of authorizing any such vehicles to operate on the highways in this state (other than the federal interstate system or those highways designated by the Mississippi Department of Transportation as not capable of carrying more than fifty-seven thousand six hundred fifty (57,650) pounds at the maximum gross weight specified in Section 63-5-33). Harvest permits may be issued and are valid to permit any such vehicle to be operated on a highway in this state that has been designated by the Mississippi Department of Transportation as not capable of carrying more than fifty-seven thousand six hundred fifty (57,650) pounds only if such vehicle operates in compliance with the provisions of Section 63-5-29(3)(b). A fee of Twenty-five Dollars ($25.00) shall be charged for each permit issued. The permit shall be in the form of a decal which shall be affixed to each permitted vehicle on the upper left corner of the windshield on the driver’s side. Each permit shall expire one (1) year from its date of issue. The fees collected under this subsection shall be deposited into a special fund that is created in the State Treasury. Monies in the fund shall be allocated and distributed quarterly, beginning September 30, 1994, to each of the counties of the state on an equal basis. Monies distributed to the counties under this subsection shall be deposited in each county’s road and bridge fund and may be expended, upon approval of the board of supervisors, for any purpose for which county road and bridge fund monies lawfully may be expended. This subsection (4) shall stand repealed from and after July 1, 2023.
  5. Any owner or operator who has met the requirements set by the Mississippi Transportation Commission may defer payment of permits issued by the department until the end of the current month. If full payment is not received by the twentieth of the following month, there may be added as damages to the total amount of the delinquency or deficiency the following percentages: ten percent (10%) for the first offense; fifteen percent (15%) for the second offense; and twenty-five percent (25%) for the third and any subsequent offense. Upon the third offense, the department may suspend the privilege to defer payment. The balance due shall become payable upon notice and demand by the department.
  6. The permit fee monies collected under this section, except as provided for in subsection (4) of this section, shall be deposited into the State Highway Fund for the construction, maintenance and reconstruction of highways and roads of the State of Mississippi or the payment of interest and principal on bonds authorized by the Legislature for construction and reconstruction of highways.
  7. The department may waive the permits, taxes and fees set forth in this section whenever a motor vehicle is operated upon the public highways in this state in response to an emergency, a major disaster or the threat of a major disaster.

HISTORY: Codes, 1942, § 9352-31; Laws, 1946, ch. 266, § 31; Laws, 1948, ch. 271, § 15; Laws, 1950, ch. 474, § 5; Laws, 1954, ch. 337, § 2; Laws, 1958, ch. 504; Laws, 1960, ch. 419; Laws, 1966, ch. 583, § 1; Laws, 1968, ch. 361, § 22; Laws, 1974, ch. 478; Laws, 1981, ch. 366, § 2; Laws, 1986, ch. 500, § 7; Laws, 1992, ch. 497, § 14; Laws, 1994, ch. 501, § 2; Laws, 1995, ch. 349, § 2; Laws, 1995, ch. 491, § 2; Laws, 1996, ch. 408, § 1; Laws, 1997, ch. 590, § 1; Laws, 1997, ch. 548, § 1; Laws, 1998, ch. 592, § 1; Laws, 2000, ch. 589, § 1; Laws, 2002, ch. 386, § 1; Laws, 2003, ch. 538, § 2; Laws, 2005, ch. 365, § 1; Laws, 2006, ch. 312, § 2; Laws, 2009, ch. 554, § 1; Laws, 2013, ch. 485, § 1; Laws, 2016, ch. 343, § 1, eff from and after July 1, 2016; Laws, 2019, ch. 357, § 1, eff from and after July 1, 2019.

§ 27-19-83. Repealed.

Repealed by Laws, 1982, ch. 479, § 4, eff from and after passage (approved April 22, 1982).

[Codes, 1942, § 9352-47; Laws, 1938, ch. 148; Laws, 1946, ch. 266, § 47; Laws, 1950, ch. 474, § 6]

Editor’s Notes —

Former §27-19-83 related to permits for excess loads of perishable farm products, vegetables, fruits, and dairy products.

§ 27-19-85. Repealed.

Repealed by Laws 1992, ch. 497, § 20, eff from and after November 1, 1992.

[Codes, 1942, § 9352-32; Laws, 1938, ch. 148; Laws, 1946, ch. 266, § 32; Laws, 1966, ch. 584, § 1]

Editor’s Notes —

Former §27-19-85 imposed certain restrictions on the issuance of motor vehicle use permits.

§ 27-19-87. Permit to be carried in vehicle.

Any person operating a motor vehicle on the public highways of this state under the authority of any trip, temporary, or excess weight permit provided for in this article, shall at all times carry such permit in the vehicle for which it is issued, and any representative or employee of the Mississippi Department of Transportation, or any other officer authorized by law, shall have the right to demand the production of such permit and make an examination and inspection of the same, together with an examination and inspection of such vehicle and the contents thereof, to determine whether or not the permit issued is sufficient to cover the operations being carried on and the gross weight traversing the highways. For failure to have such permit in his possession at all times while operating such vehicle upon the public highways of this state, the owner or operator thereof shall be liable for the same penalties as are provided for failure to obtain such permit.

HISTORY: Codes, 1942, § 9352-33; Laws, 1946, ch. 266, § 33; Laws, 1948, ch. 271, § 16, eff April 1, 1948; Laws, 2001, ch. 596, § 37, eff from and after July 1, 2001.

Cross References —

Penalty for failure to obtain permit, see §27-19-89.

RESEARCH REFERENCES

ALR.

Validity and construction of statute making it a criminal offense for the operator of a motor vehicle not to carry or display his operator’s license or the vehicle registration certificate. 6 A.L.R.3d 506.

§ 27-19-89. Penalty for failure to obtain permit.

If any nonresident owner or operator or other nonresident person eligible for a temporary permit as provided in Section 27-19-79, who has not elected to register and pay the annual privilege taxes prescribed, shall enter or go upon the public highways of the state and shall fail or refuse to obtain the permit required by Section 27-19-79, such person shall be liable, for the first such offense, for the full amount of the permit fee required, plus a penalty thereon of five hundred percent (500%). For the second and all subsequent offenses, such person who fails or refuses to obtain such permits shall be liable for the pro rata part of the annual tax for the balance of the tag year for the maximum legal gross weight of the vehicle plus a penalty thereon of twenty-five percent (25%). Any weight in excess of the maximum legal gross weight of the vehicle, or in excess of the maximum highway weight limit, shall be penalized according to subsection (c) of this section. In either case the excess weight shall be removed by the operator before the vehicle can be allowed to proceed. In order to constitute a “second or subsequent offense” under the provisions hereof, it shall not be necessary that the same or identical vehicle be involved, it being the declared purpose hereof to provide that such penalties shall run against the owner or operator rather than against the specified vehicle. It is further provided that, in order for such owner or operator to become liable for the penalties herein provided, it shall not be necessary to show that such owner or operator was guilty of willfulness, gross negligence or wantonness, but the offense shall be complete upon the failure or refusal to obtain the required permit.

If any person who has registered his vehicle in Mississippi shall operate such vehicle upon the public highways, having a gross weight greater than the licensed gross weight of such vehicle, and shall fail or refuse to obtain a permit therefor as required by Section 27-19-79, or if any person shall operate any such registered vehicle upon the public highways in a higher classification than that for which it is registered, and shall fail or refuse to obtain a permit therefor as required by Section 27-19-79, then such person shall be liable for the pro rata part of the annual tax for the balance of the tag year for the legal gross weight of such vehicle and in the classification in which same is being operated, plus a penalty thereon of twenty-five percent (25%), after having been given credit for the unexpired part of the privilege tax paid, as provided in Section 27-19-75. In order that such owner or operator shall become liable for the penalties herein provided, it shall not be necessary to show that such owner or operator was guilty of willfulness, gross negligence or wantonness, but the offense shall be complete upon the failure or refusal to obtain the required permit.

If any person shall operate upon a highway of this state a vehicle which has a greater vehicle gross weight than the maximum gross weight limit established by law for that highway and shall have failed to obtain an overload permit as required by Section 27-19-81, or if any person shall operate a vehicle with a greater load on any axle or axle grouping than allowed by law, then such person, owner or operator shall be assessed a penalty on such axle load weight or vehicle gross weight as exceeds the legal limit in accordance with the following schedule:

Any vehicle in violation of the tolerance allowed pursuant to Section 63-5-33(3) shall be fined pursuant to this subsection (c) for all weight in excess of the legal highway gross weight limit authorized for such vehicle or for all weight in excess of the legal tandem axle load weight limit of forty thousand (40,000) pounds and the legal single axle load limit of twenty thousand (20,000) pounds, whichever the case may be.

The penalty to be assessed for operations of a vehicle with a greater load on any axle or axle grouping than the legal axle load weight limits shall be one-half (1/2) the penalty for operation in excess of the legal gross weight limit.

In instances where both the legal highway gross weight limit and the legal axle load weight limit(s) are exceeded, the fine that shall be levied shall be either the penalty amount for the excess vehicle gross weight or the total of the penalty amounts of all overloaded axles, whichever is the larger amount.

Notwithstanding any other provisions of this section to the contrary, the fine assessed against the holder of a harvest permit for exceeding a gross vehicle weight of eighty-four thousand (84,000) pounds shall be Five Cents (5¢) per pound and Fifteen Cents (15¢) per pound for exceeding a gross vehicle weight of one hundred thousand (100,000) pounds.

Notwithstanding any other provision of this subsection (c) to the contrary, upon an appeal to the Appeals Board of the Mississippi Transportation Commission by an owner or operator of a vehicle hauling without a harvest permit any of the products or materials described in subsection (3) of Section 63-5-33 and upon whom a penalty has been assessed under this subsection (c) for exceeding the legal weight limit(s) on a highway having a legal weight limit of eighty thousand (80,000) pounds or less, the appeals board shall reduce the penalty assessed against such owner/operator to an amount not to exceed ten percent (10%) of the amount which would otherwise be due without the reduction authorized under this paragraph. A reduction shall not be authorized under this paragraph if the gross weight of the vehicle for which an owner/operator has been charged with a violation of this section exceeds eighty-four thousand (84,000) pounds; and, in any event, no reduction shall be authorized under this paragraph unless a penalty assessed under this section is appealed to the appeals board and unless the board determines, based upon its records, that such owner/operator has not been granted a penalty reduction under this paragraph within a period of twelve (12) months immediately preceding the date of filing an appeal with the board for a penalty reduction under this paragraph.

AMOUNT IN EXCESS OF LEGAL HIGHWAY WEIGHT LIMITS IN POUNDS PENALTY 1 to 999 $10.00 minimum penalty 1,000 to 1,999 1¢ per pound in excess of legal limit 2,000 to 2,999 2¢ per pound in excess of legal limit 3,000 to 3,999 3¢ per pound in excess of legal limit 4,000 to 4,999 4¢ per pound in excess of legal limit 5,000 to 5,999 5¢ per pound in excess of legal limit 6,000 to 6,999 6¢ per pound in excess of legal limit 7,000 to 7,999 7¢ per pound in excess of legal limit 8,000 to 8,999 8¢ per pound in excess of legal limit 9,000 to 9,999 9¢ per pound in excess of legal limit 10,000 to 10,999 10¢ per pound in excess of legal limit 11,000 or more 11¢ per pound in excess of legal limit

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If any nonresident owner or operator who has not registered his vehicle and paid the annual privilege taxes prescribed shall operate his vehicle upon the highways of this state when such vehicle has a greater gross weight than permitted by law for the highway traveled upon, and for which such excess gross weight a permit was not or could not be procured from the transportation department as required by Section 27-19-81, such person shall be liable upon his second and all subsequent offenses for the pro rata part of the annual tax for the balance of the tag year for the legal gross weight of the vehicle, and in addition thereto the penalty fee on the excess weight as specified in subsection (c) of this section. In order that such owner or operator shall become liable for the penalties herein provided, it shall not be necessary that the same or identical vehicle be involved, it being the declared purpose hereof to provide that such penalties shall run against the owner or operator rather than against the specific vehicle.

All fines and penalties imposed and collected by the Mississippi Department of Transportation for violations of the maximum legal vehicle weight limits authorized on the highways of this state shall be deposited into a special fund that is created in the State Treasury. Monies in the fund shall be allocated and distributed quarterly, beginning September 30, 1994, to each county of the state based on the amount of such fines and penalties imposed and collected in the county during the immediately preceding three (3) months. Monies distributed to the counties under this subsection shall be deposited in each county’s road and bridge fund and may be expended, upon approval of the board of supervisors, for any purpose for which county road and bridge fund monies lawfully may be expended.

HISTORY: Codes, 1942, § 9352-34; Laws, 1946, ch. 266, § 34; Laws, 1948, ch. 271, § 17; Laws, 1954, ch. 337, § 3; Laws, 1958, ch. 494; Laws, 1960, ch. 419; Laws, 1981, ch. 366, § 3; Laws, 1982, ch. 479, § 3; Laws, 1991, ch. 472, § 1; Laws, 1993, ch. 554, § 1; Laws, 1994, ch. 501, § 4; Laws, 1996, ch. 375, § 1; Laws, 2003, ch. 538, § 3, eff from and after July 1, 2003.

Cross References —

Prohibition of gifts to comptroller’s employees, see §27-19-125.

Imposition of fine assessed in accordance with this section on driver operating in excess of legal maximum gross weight who violates weighing provisions, see §63-5-49.

Application to Appeals Board of State Transportation Commission, by person aggrieved by penalty assessed pursuant to this section, see §65-1-46.

RESEARCH REFERENCES

CJS.

60 C.J.S., Motor Vehicles §§ 153-155.

Law Reviews.

Ogletree, A primer concerning industrial timber litigation with emphasis upon Mississippi law. 59 Miss. L. J. 387, Fall 1989.

§ 27-19-90. Penalties for willful and knowing alteration, forgery or counterfeiting of any license plate, decal, permit, etc. required for commercial motor vehicle.

Any person who willfully and knowingly alters, forges or counterfeits any license plate, decal, permit or other document required for a commercial motor vehicle under the provisions of this chapter shall be guilty of a misdemeanor and upon conviction shall be subject to a fine of One Thousand Five Hundred Dollars ($1,500.00) or by imprisonment in the county jail for a period of six (6) months, or both, and for any subsequent offense be subject to a fine of Two Thousand Five Hundred Dollars ($2,500.00) or imprisonment in the county jail for a period of more than six (6) months but not exceeding one (1) year, or both.

HISTORY: Laws, 2009, ch. 509, § 2, eff from and after July 1, 2009; Repealed by Laws, 2009, ch. 509, § 2, eff July 1, 2014; Reenacted, Laws, 2015, ch. 354, § 3, eff from and after passage (approved March 17, 2015).

Editor’s Notes —

A former §27-19-90 [Laws, 2009, ch. 509, § 2, effective from and after July 1, 2009] was repealed by operation of law, effective July 1, 2014. Section 3 of Chapter 354, Laws of 2015, reenacted the section in substantially similar form, effective upon passage (approved March 17, 2015).

Cross References —

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

§ 27-19-91. Common and contract carriers of property to carry manifests.

  1. The owners and operators of all common and contract carriers of property which are operating and traveling on or over the public highways of this state, whether interstate or intrastate commerce, shall carry, or cause to be carried, in such vehicle, or in the possession of the driver thereof, at all times when traveling on or over the public highways of this state, true and correct manifests or bills of lading, which shall correctly show and state the total weight of the load being transported or carried on such vehicle at the time such vehicle entered or went upon the public highways of this state. Such manifests, or bills of lading, shall at all times be open to the inspection of the State Tax Commission or its agents or representatives, or any other officer authorized by law, and shall be exhibited for the inspection of same at any time when demand is made therefor. Any person who shall operate, or cause or permit to be operated, any vehicle on the highways of this state without having such manifests or bills of lading in his possession, or without furnishing the driver or operator thereof with such manifests or bills of lading, shall be guilty of a misdemeanor and, upon conviction, shall be fined not less than the sum of Fifty Dollars ($50.00). Any person who shall fail or refuse to exhibit such manifests or bills of lading, upon demand therefor by the tax commission or its agent or representative or any other officer authorized by law, shall likewise be guilty of a misdemeanor and, upon conviction, shall be punished by a fine of not less than Fifty Dollars ($50.00). Any person who shall knowingly carry, or cause or permit to be carried, in any vehicle operated on the highways of this state, any manifests or bills of lading which are false or incorrect in any material feature, shall also be guilty of a misdemeanor and, upon conviction, shall be punished by a fine of not less than One Hundred Dollars ($100.00). Provided, however, that the provisions of this section shall not apply to chartered “express companies” which are engaged in transporting for compensation parcels or other movable property having a prior or subsequent rail haul, and which utilize the agencies and facilities of both railroads and motor vehicles in the transportation thereof and receive compensation for both transportation by rail and by motor vehicle.
  2. Notwithstanding the provisions of Section 27-19-103, unless an owner or operator of common and contract carriers of property: (a) does not have in his possession the manifest required by subsection (1) of this section, (b) does not furnish a driver with such manifest, (c) fails or refuses to produce such manifest or (d) produces a false or incorrect manifest, the tax commission or any agent or representative thereof shall not have authority to enter the premises of such owner or operator to inspect his shipping and/or receiving documents.
  3. The provisions of this section that certain vehicles operating on the highways of this state shall carry manifests shall not apply to any motor vehicle transporting raw products or timber.

HISTORY: Codes, 1942, § 9352-35; Laws, 1946, ch. 266, § 39; Laws, 1948, ch. 271, § 20; Laws, 1981, ch. 366, § 4, eff from and after November 1, 1981.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Cross References —

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

RESEARCH REFERENCES

Lawyers’ Edition.

State tax or fee imposed for motor carrier’s use of highways as violating commerce clause (Article 1, § 8, clause 3) of Federal Constitution – Supreme Court cases. 97 L. Ed. 2d 843.

§ 27-19-93. Certain vehicles to stop at inspection stations.

All contract, common, private commercial, and private carriers of property, and all common and contract carriers of passengers, who shall enter or come into the State of Mississippi upon any highway upon which there has been established an inspection station, as provided for in Sections 27-5-71 and 27-5-73, shall stop at such station and submit to inspection in order that the agents or representatives of the Mississippi Department of Transportation on duty at such station may determine whether or not such vehicle is liable for the Mississippi motor vehicle privilege license tax or permit fees, and whether or not such vehicle is properly licensed in this state. Upon demand therefor, the driver or operator of such vehicle shall exhibit, for the inspection of such representatives or agents, the manifest or bill of lading required to be carried by Section 27-19-91 of this article, if the vehicle be one that is required to carry such a manifest or bill of lading. The Mississippi Transportation Commission, however, shall have authority to exempt from the requirement to stop at inspection stations carriers who have been pre-approved based upon criteria established by the state or the appropriate state agency or agencies.

If the vehicle is not licensed in Mississippi and is subject to motor vehicle privilege license taxation or permit fees, or if such vehicle be licensed in an improper license classification or for an insufficient gross weight, then the operator or driver of such vehicle shall obtain and pay the proper fee for the proper trip permit from such representative, as provided in Section 27-19-79, or shall make application for a license tag and pay the proper annual tax therefor; provided, however, that no permit shall be issued for any vehicle or combination of vehicles having a gross weight exceeding the limits prescribed by law; nor shall any application for an annual privilege license be accepted or received upon such vehicles.

The agent or representative of the Mississippi Department of Transportation on duty at any such station shall have the power and authority to weigh such vehicle and the load thereon by means of portable or stationary scales furnished to him by the Mississippi Department of Transportation, in order to determine whether or not the gross weight of such vehicles exceeds the limits provided by law and in order to determine whether or not the gross weight exceeds the licensed gross weight of such vehicle, and for any other purposes connected with and related to the enforcement and administration of this article.

HISTORY: Codes, 1942, § 9352-36; Laws, 1946, ch. 266, § 36; Laws, 1948, ch. 271, § 18; Laws, 1998, ch. 356, § 1, eff from and after July 1, 1998.

Cross References —

Penalty for failure or refusal to stop and submit to inspection, see §27-5-77.

Authority to inspect vehicles generally, see §27-19-137.

Regulation of size, weight and load of motor vehicles, see §63-5-1 et seq.

§ 27-19-95. Certification of common and contract carriers of property or passengers by public service commission.

All certificates of public convenience and necessity and permits granted by the Mississippi Public Service Commission authorizing the operation of common and contract carriers of property or passengers shall be exempt from taxation. No vehicle shall be registered as a common or contract carrier of passengers or property, nor a license issued for such vehicle, unless the owner or operator thereof shall have qualified with the Mississippi Public Service Commission and obtained a certificate of public convenience and necessity or permit, and shall have paid all fees to the Mississippi Public Service Commission, required by law, if the carrier be one required to qualify with the Mississippi Public Service Commission. When any vehicle is qualified with the Mississippi Public Service Commission as a common or contract carrier of property or passengers, and the owner or operator thereof has procured a certificate of public convenience and necessity, or a permit, from the Mississippi Public Service Commission, such vehicle shall not be registered and licensed in any classification other than the classification of a common or contract carrier, either of property or of passengers. The Mississippi Public Service Commission shall promptly transmit, or cause to be transmitted, to the State Tax Commission, a copy of all certificates of public necessity and convenience, and permits hereafter issued to common and contract carriers of property or passengers, together with a list giving full and complete description of all vehicles qualified by such carrier with the public service commission.

If any person shall operate a motor vehicle which is required by law to qualify with and obtain a certificate or permit from the Mississippi Public Service Commission without having so qualified with and obtained a certificate or permit from the Mississippi Public Service Commission, and without having obtained the proper license tag from the State Tax Commission, such person shall, notwithstanding the provisions of this section, be liable for the full privilege license tax and the penalty thereon as is otherwise provided by this article and the State Tax Commission shall collect such tax and penalty from such person. The State Tax Commission shall not, however, issue a license tag for such vehicle unless the owner or operator thereof shall thereafter qualify with the Mississippi Public Service Commission, at which time the proper license tag shall be issued.

HISTORY: Codes, 1942, § 9352-37; Laws, 1946, ch. 266, § 37; Laws, 1948, ch. 271, § 19, eff April 1, 1948; Laws, 2001, ch. 596, § 38, eff from and after July 1, 2001.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Cross References —

Certificates of public convenience and necessity of motor carriers, see §77-7-1 et seq.

§ 27-19-97. Repealed.

Repealed by Laws 1982, ch. 427, § 17, eff from and after July 1, 1982.

[Codes, 1942, § 9352-38; Laws, 1946, ch. 266, § 38]

Editor’s Notes —

Former §27-19-97 related to replacement of motor.

Laws of 1982, ch. 427, § 18, effective July 1, 1982, provides as follows:

“SECTION 18. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws, being Section 27-19-1 et seq., prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of the highway privilege tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

§ 27-19-99. Tax collection procedures; routing of proceeds.

  1. The Department of Revenue shall furnish the tax collector of each county a sufficient supply of license tags or plates and a sufficient supply of license receipts with which to make the collection of the taxes imposed by the provisions of this article, which such tax collectors are required to collect. The license tag receipts shall be on forms prescribed by the department. Upon the payment of the taxes and fees required by this article, the tax collector shall issue the license receipt in the form prescribed by the department. The department shall keep account against the tax collector for the license taxes and fees collected. The tax collector shall keep a similar account.
  2. The tax collector shall, at the end of each month or within twenty (20) days thereafter, pay into the county road fund all privilege taxes collected by him during the preceding month upon motor vehicle privilege licenses which he is entitled to issue, less the county’s commission.
  3. The tax collector shall keep a record of the information furnished by the owners of each motor vehicle registered. The record shall be made in numerical order by tag number or decal number, whichever is appropriate. At the end of each month, or within twenty (20) days thereafter, the tax collector shall submit to the department a copy of such record, together with the copy of each registration receipt, and shall, at the same time, remit to the department the registration fee for each license tag or decal sold by him during the preceding month. When the tax collector shall have complied with the provisions of this section and shall have forwarded to the department, within the time specified, all reports required of him hereunder, he shall then be entitled to retain five percent (5%) of the registration fees imposed in Section 27-19-43(3)(a) and (b), to be paid into the county general fund; otherwise the county’s commission shall be forfeited. The five percent (5%) shall not apply to any additional registration fee imposed above the amounts imposed in Section 27-19-43(3)(a) and (b). The department shall keep a record from the duplicates filed by the tax collectors of all registered vehicles.
  4. Counties that use their existing computer system to communicate all data regarding vehicle title and registration transactions to the state’s central computer system shall be allotted Fifty Cents (50¢) for each registration fee collected by the county and remitted to the Department of Revenue. Such communication must successfully pass any edit features and successfully create or update title/registration records on the network system. This amount paid to the county shall be deposited into the county general fund to be expended only for costs incurred for the purchase of equipment, software, maintenance, or other costs directly related to the title/registration network system, and for education and training.
  5. All monies remitted to the department by tax collectors as registration or tag fees from the portion of the rate imposed in Section 27-19-43(3)(a) and (b), and all monies received by the department directly as registration or tag fees from the portion of the rate imposed in Section 27-19-43(3)(a) and (b) shall be paid by the department into the General Fund of the State Treasury on the first day of the month succeeding the month in which such fees are received by the department.
  6. Except as otherwise provided in Section 31-17-127, all monies remitted to the department by tax collectors as registration or tag fees from the additional rate of Five Dollars ($5.00) and all monies received by the department directly as registration or tag fees from the additional rate of Five Dollars ($5.00) shall be paid into the State Treasury to the credit of the State Highway Fund for the construction or reconstruction of highways designated under the highway program created under Section 65-3-97.

HISTORY: Codes, 1942, § 9352-39; Laws, 1946, ch. 266, § 39; Laws, 1948, ch. 271, § 20; Laws, 1950, ch. 408, § 4; Laws, 1956, ch. 383, § 8; Laws, 1968, ch. 361, § 24; Laws, 1976, ch. 361, § 16; ch. 396, § 1; Laws, 1982, ch. 427, § 11; Laws, 1984, ch. 478, § 12; Laws, 1984, ch. 508, § 8; Laws, 1987, ch. 322, § 23; Laws, 1987, ch. 450, § 2; Laws, 1987, ch. 529; Laws, 1989, ch. 393, § 2; Laws, 1990, ch. 415, § 1; Laws, 1999, ch. 575, § 4; Laws, 2010, ch. 390, § 1; Laws, 2014, ch. 337, § 2; Laws, 1st Ex Sess, 2017, ch. 7, § 13, eff from and after passage (approved June 23, 2017.).

Editor’s Notes —

At the direction of the co-counsel for the Joint Legislative Committee on Compilation, Revision and Publication of Legislation, an error in a statutory reference in the fourth and fifth sentences of (3) was corrected by substituting “Section 27-19-43(3)(a) and (b)” for “paragraphs (a) and (b) of Section 27-19-43.”

Laws of 1982, ch. 427, § 18, effective July 1, 1982, provides as follows:

“SECTION 18. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws, being Section 27-19-1 et seq., prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of the highway privilege tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1984, ch. 478, § 12, effective from and after July 1, 1984 (approved by the governor May 11, 1984), amended this section. Subsequently, ch. 508, § 8, Laws, 1984, effective from and after July 1, 1984 (approved by the governor May 15, 1984), amended this section without reference to ch. 478. As set out above, this section contains the language as amended by ch. 508, which represents the latest legislative expression on the subject.

Laws of 1984, ch. 478, § 35, effective July 1, 1984, provides:

“SECTION 35. The provisions of this act shall control if in conflict with any other statute, the operation of which would tend to frustrate the purposes of this act.”

Laws of 1984, ch. 508, § 12, effective July 1, 1984, provides as follows:

“SECTION 12. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws; being Section 27-19-1 et seq., Mississippi Code of 1972, and the Motor Vehicle Ad Valorem Tax Law of 1958, prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of said laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1987, ch. 322, § 32, effective July 1, 1987, provides as follows:

“SECTION 32. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the tax laws amended by this act prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of such tax laws as amended by this act are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and execution of any warrant under such laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Amendment Notes —

The 2010 amendment added the subsection designations; in (3) and (5), twice substituted “imposed in Section 27-19-43(3)(a) and (b)” for “imposed in paragraphs (a) and (b) of Section 27-19-43”; in (5), inserted “except as otherwise provided in subsection (6) of this section”; added (6); and designated the former last sentence in (5) as (7).

The 2014 amendment substituted “Department of Revenue” for “State Tax Commission” and “department” for “commission” throughout the section; and added “and for education and training” to the end of the last sentence in (4).

The 2017 amendment, effective June 23, 2017, deleted “except as otherwise provided in subsection (6) of this section” following “Section 27-19-43(3)(a) and (b)” the second time it appears; deleted (6), which read: “On April 1, 2010, and on the first day of each month succeeding the month in which registration or tag fees are received by the Department of Revenue, the portion of the receipts equal to the cost of the license tags, decals and associated freight costs shall be deposited into the special fund created in Section 27-19-179”; and redesignated former (7) as (6).

Cross References —

Transfer of powers, duties and functions of State Tax Commission and chairman of the State Tax Commission to the Commissioner of Revenue acting through the Department of Revenue, see §27-3-4.

State Tax Commission as meaning the Commissioner of Revenue of the Department of Revenue, see §27-19-3.

County tax collector’s reports and records of motor vehicle ad valorem tax collections, see §27-51-25.

Authorization for borrowing to cover costs of construction or reconstruction of highways designated under §65-3-97 when revenues designated under §§27-5-101,27-19-99,27-19-325,27-57-37,27-65-75, and65-3-97 are insufficient to fund construction priorities under Four-Lane Highway Program, see §31-17-127.

Highway patrol operating fund, see §45-1-23.

OPINIONS OF THE ATTORNEY GENERAL

The funds generated by the five percent retention of vehicle registration fees as well as the fifty cent fee generated for each vehicle registration attributable to computer processing is paid over to the county general fund by the tax collector and can only be expended for “equipment, software, maintenance and other costs directly related to the title/registration network system;” there is no authority for the county to debit this fund for routine and general operating costs of the tax assessor’s office. Belk, Jr., Oct. 5, 2001, A.G. Op. #01-0626.

A tax collector can collect an additional fee of fifty cents for each registration fee collected by the county, but such fees must be expended for the costs incurred on the purchase of equipment, etc. related to the title/registration network system. James, Nov. 2, 2001, A.G. Op. #01-0668.

Assuming compliance with State purchasing laws, monies collected under Section 27-19-99 can be used to pay reasonable fees to provide tag renewal setup and maintenance fees. Byrd, May 6, 2005, A.G. Op. 05-0159.

The budget approved by the board of supervisors reflects the entire amount of spending authority available to the tax assessor/collector, including amounts generated by the fifty-cent allotment collected pursuant to Section 27-19-99. Garner, July 8, 2005, A.G. Op. 05-0322.

Interface credit funds can be used only for the portion of the purchase price of the equipment which is in direct proportion to the amount of checks the equipment would process for vehicle title/registrations. Pace, Nov. 18, 2005, A.G. Op. 05-0511.

§ 27-19-101. Comptroller to furnish copies of registration receipts.

Whenever request for duplicate registration receipt is made to the State Tax Commission or for certificate of registration when such registration receipt is not on file, the commission shall immediately prepare such copy, or certificate, as the case may be, add its certificate of accuracy and affix its official seal thereto. The fee for each such certified copy or certificate shall be One Dollar ($1.00). All fees collected under the provisions of this section shall be disposed of in the same manner as regular privilege taxes and permit fees.

HISTORY: Codes, 1942, § 9352-39.5; Laws, 1956, ch. 386, eff July 1, 1956; Laws, 2001, ch. 596, § 39, eff from and after July 1, 2001.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

§ 27-19-103. Recordkeeping requirements for common and contract carriers of property or passengers.

Every common and contract carrier of property or passengers, liable for any tax under any of the provisions of this article, shall maintain and keep, and preserve for a period of three (3) years, full, complete, accurate and intelligible records, in the English language, showing and reflecting the extent and status of such carrier’s liability for any and all taxes under the provisions of this article, including, in the case of carriers of passengers liable for the gross revenue tax under Section 27-19-7, the total gross revenue attributable to Mississippi as provided in Section 27-19-7, and, in the case of carriers of property, manifests, bills of lading and other records, showing the weight of all loads carried by each vehicle upon the highways of this state, and the dates thereof, together with such other pertinent information as the State Tax Commission may require. The State Tax Commission, or any of its agents and employees, shall have the power to require such carrier to produce such records within this state at such time and place as the commission may designate, and the commission, or any of its employees, shall also have the authority and power to examine all such records, wherever located, during the usual hours of business of the day, to verify the truth and accuracy of any application, statement, report or return, and to ascertain whether or not any tax imposed by this article has been fully paid.

HISTORY: Codes, 1942, § 9352-40; Laws, 1946, ch. 266, § 40; Laws, 2001, ch. 596, § 40, eff from and after July 1, 2001.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Section 27-19-7 referred to in this section was repealed by Laws, 1992, ch. 497, § 19, eff November 1, 1992.

Cross References —

Carriers liable for taxes, see §27-19-11.

Authority to inspect records and to require production thereof, see §27-19-137.

§§ 27-19-105 through 27-19-117. Repealed.

Repealed by Laws, 1992, ch. 497, § 19, eff from and after November 1, 1992.

§27-19-105. [Codes, 1942, § 9352-41; Laws, 1946, ch. 266, § 41]

§27-19-107. [Codes, 1942, § 9352-42; Laws, 1946, ch. 266, § 42]

§27-19-109. [Codes, 1942, § 9352-43; Laws, 1946, ch. 266, § 43; Laws, 1984, ch. 508, § 9]

§27-19-111. [Codes, 1942, § 9352-44; Laws, 1946, ch. 266, § 44; Laws, 1981, ch. 524, § 11]

§27-19-113. [Codes, 1942, § 9352-45; Laws, 1938, ch. 148; Laws, 1946, ch. 266,§ 45]

§27-19-115. [Codes, 1942, § 9352-46; Laws, 1938, ch. 148; Laws, 1946, ch. 266,§ 46; Laws, 1960, ch. 417, § 2; Laws, 1968, ch. 361, § 25]

§27-19-117. [Codes, 1942, § 9352-46; Laws, 1938, ch. 148; Laws, 1946, ch. 266,§ 46; Laws, 1960, ch. 417, § 2; Laws, 1968, ch. 361, § 25]

Editor’s Notes —

Former §27-19-105 established a bond requirement for all carriers liable for gross revenue tax.

Former §27-19-107 required quarterly reports by common or contract carriers of passengers.

Former §27-19-109 provided for taxes, and reports and penalties related thereto, payable by common or contract carriers of passengers.

Former §27-19-111 provided for injunctions to enforce recording and reporting requirements with respect to taxes imposed under this article.

Former §27-19-113 provided a method for rating vehicle horsepower.

Former §27-19-115 related to reduction of tax on private carriers of passengers.

Former §27-19-117 provided for motor vehicle comptroller to issue book showing models, etc.

§ 27-19-119. Weighing of vehicles to ascertain accuracy of registration.

The State Tax Commission, tax collectors, the highway patrol, or any other authorized enforcement officer, shall have a right to weigh or have weighed any vehicle to ascertain the accuracy of registration.

HISTORY: Codes, 1942, § 9352-46; Laws, 1938, ch. 148; Laws, 1946, ch. 266, § 46; Laws, 1960, ch. 417, § 2; Laws, 1968, ch. 361, § 25; Laws, 2001, ch. 596, § 41, eff from and after July 1, 2001.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Cross References —

Authority to weigh vehicles transporting property, see §27-19-137.

§ 27-19-121. Rules and regulations.

The State Tax Commission is hereby given power and authority to make all rules and regulations, not inconsistent with the provisions of this article, as will, in the judgment of the commission, contribute to a more efficient administration of this article. Such rules and regulations, when made, shall have the same binding force and effect as if incorporated in this article.

HISTORY: Codes, 1942, § 9352-47; Laws, 1938, ch. 148; Laws, 1946, ch. 266, § 47; Laws, 1950, ch. 474, § 6, eff 1st day of month after passage (approved April 10, 1950); Laws, 2001, ch. 596, § 42, eff from and after July 1, 2001.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

OPINIONS OF THE ATTORNEY GENERAL

Whether a particular vehicle should be classified as a private carrier of passengers, commercial vehicle, common carrier of passengers, etc., is a factual determination made by the Tax Commission pursuant to its regulatory authority under Section 27-19-121. Mahan, June 28, 1995, A.G. Op. #95-0283.

§ 27-19-123. Exchange of information with certain agencies or departments of the United States government, State of Mississippi or other states.

  1. The department may, upon request duly received from officials entrusted with the enforcement of similar laws of any other state, forward to such officials any information requested by them with reference to such laws.
  2. The department is authorized to exchange any information it may have on commercial vehicles with any agency or department of the United States government, the State of Mississippi or any other state that is responsible for enforcement of laws, rules and regulations relating to the safety of commercial vehicles. In order to facilitate such exchange, information may be placed in a national database or clearinghouse.

HISTORY: Codes, 1942, § 9352-48; Laws, 1938, ch. 148; Laws, 1940, ch. 166; Laws, 1946, ch. 266, § 48; Laws, 1982, ch. 427, § 12; Laws, 2010, ch. 388, § 6, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 1982, ch. 427, § 18, effective July 1, 1982, provides as follows:

“SECTION 18. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws, being Section 27-19-1 et seq., prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of the highway privilege tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Amendment Notes —

The 2010 amendment added the (1) designation, and therein substituted “department” for “commission” and made a minor stylistic change; and added (2).

§ 27-19-125. Prohibition as to gifts to employees of motor vehicle comptroller; report.

Any truck owner, truck operator, truck driver or any other person who is, or may be, interested in or involved in any business matters with the Mississippi Department of Transportation who shall, directly or indirectly, give any employee of the department any gift or gratuity of any kind or nature, of any value whatsoever, shall be guilty of a misdemeanor and, upon conviction, shall be fined not less than One Hundred Dollars ($100.00) and not more than Five Hundred Dollars ($500.00).

If any person should offer to give or give any cash, or gratuity of any kind or nature, of any value whatsoever, to any employee of the Mississippi Department of Transportation, or should leave any such thing at any inspection station, the employee on duty shall report this to the department immediately, and the department shall keep a record of all such cases so reported.

HISTORY: Codes, 1942, § 9352-34; Laws, 1946, ch. 266, § 34; Laws, 1948, ch. 271, § 17; Laws, 1954, ch. 337, § 3; Laws, 1958, ch. 494; Laws, 1960, ch. 419; Laws, 2001, ch. 596, § 43, eff from and after July 1, 2001.

Cross References —

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

§ 27-19-127. Enforcement of article.

All duties, powers and authority relating to the enforcement of the motor tax laws for Mississippi shall be vested solely in the State Tax Commission, except that the administration and enforcement of such laws as are applicable to the collection of license taxes due on private commercial carriers of property and private carriers of property of a gross weight of ten thousand (10,000) pounds and less, and on private passenger vehicles, school buses, taxicabs, ambulances and hearses, shall be jointly administered by the Tax Commission and the tax collectors of the several counties. If any sheriff, constable or municipal law enforcement officer shall enforce the collection of any delinquent motor vehicle privilege license tax, together with the penalty thereon provided by law, then such sheriff, constable or municipal law enforcement officer shall be entitled to one-half (1/2) of said delinquency and penalty, but he shall not be entitled to such one-half (1/2) of such delinquency and penalty unless he actually and directly enforced the collection thereof. Provided, however, the one-half (1/2) of the delinquency and penalty due the sheriff or municipal law enforcement officer shall be paid into a special fund of the county or municipality, as the case may be, and may be appropriated and expended by the governing authorities of the county or municipality for any lawful purpose. No persons other than those named in this article shall ever be entitled to receive any portion of a delinquency or penalty on motor vehicle privilege license taxes for the collection of same. All delinquent privilege taxes and penalties imposed and collected under the provisions of this article shall be handled and disposed of in the same manner as the regular taxes.

HISTORY: Codes, 1942, § 9352-49; Laws, 1938, ch. 148; Laws, 1946, ch. 266, § 49; Laws, 1948, ch. 271, § 21; Laws, 1966, ch. 585, § 1; Laws, 1968, ch. 361, § 26; Laws, 1983, ch. 492, § 2; Laws, 1989, ch. 500, § 2; Laws, 2001, ch. 596, § 44, eff from and after July 1, 2001.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Cross References —

Department of Revenue, see §27-3-1 et seq.

Taxes on private carriers of passengers or property, school buses, etc., see §§27-19-5,27-19-9,27-19-11.

Action to recover tax, penalty and interest, see §27-35-5.

OPINIONS OF THE ATTORNEY GENERAL

Tax itself was not intended to be split, but that use of word delinquency was intended to designate penalty imposed because of payment of delinquent privilege taxes. Johnson, May 16, 1990, A.G. Op. #90-0324.

JUDICIAL DECISIONS

I. UNDER CURRENT LAW.

1.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. In general.

I. UNDER CURRENT LAW.

1.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. In general.

Statute providing privilege tax on motor vehicle should be placed in county road fund held to prevail over conflicting statute, passed at same session of legislature permitting counties to apply portion of gasoline taxes toward payment of interest and principal on seawall bonds. Burdeaux v. Cowan, 182 Miss. 621, 181 So. 852, 1938 Miss. LEXIS 191 (Miss. 1938).

Transfer of net amount of motor vehicle privilege taxes from road protection fund to county road fund, held proper, where no deficiency was created in road protection fund necessary to care for bonds issued for erection of seawall. Burdeaux v. Cowan, 182 Miss. 621, 181 So. 852, 1938 Miss. LEXIS 191 (Miss. 1938).

§ 27-19-129. Jurisdiction of Public Service Commission.

The Mississippi Public Service Commission shall continue to exercise all jurisdiction as now provided by law for granting certificates and permits to, and supervising the operations of, motor carriers, and such other and further jurisdiction as may be provided by the legislature.

HISTORY: Codes, 1942, § 9352-50; Laws, 1938, ch. 148; Laws, 1946, ch. 266, § 50, eff from and after April 1, 1946.

Cross References —

Regulation of motor carriers, generally, see §77-7-1 et seq.

§ 27-19-131. Operation of vehicle without payment of tax.

  1. Except as otherwise provided in subsection (2) of this section, any owner, operator, dealer, agent, or any other person who shall operate or cause to be operated upon the highways of this state, without having paid the privilege license tax or fee required by the provisions of this article, or without having the license tag or required license tag and decals affixed upon such vehicle as required by law, or who shall alter or change any license tag or decals issued in any way, or who except for a violation of subsection (2) of this section, shall violate any other provision of this article, shall be guilty of a misdemeanor and, upon conviction, shall be punished by a fine of not less than Ten Dollars ($10.00) and not more than One Hundred Dollars ($100.00), or by imprisonment in the county jail for not more than thirty (30) days, or by both such fine and imprisonment.
  2. Any owner, operator, dealer, agent or any other person who shall operate or cause to be operated upon the highways of this state, without having paid the privilege license tax or fee required by the provisions of this article and who knowingly and intentionally (a) displays an out-of-state license tag on the motor vehicle; or (b) displays a license tag or decal on the motor vehicle which was issued for another vehicle, shall upon conviction be fined not more than One Thousand Dollars ($1,000.00), or be imprisoned in the county jail for not more than one (1) year, or both. For the purposes of this subsection (2) a prima facie case of a knowing and intentional violation of this subsection shall be established upon evidence that such person is more than ninety (90) days delinquent in paying the privilege license tax and fees for such vehicle as required under this article.
  3. Any vehicle hereinabove described may be cited whether the violation is observed when the vehicle is actually in operation on the highway or not.

HISTORY: Codes, 1930, § 5621; 1942, § 9352-51; Laws, 1924, ch. 116; Laws, 1928, ch. 230; Laws, 1938, ch. 148; Laws, 1946, ch. 266, § 51; Laws, 1976, ch. 361, § 17; Laws, 1983, ch. 492, § 3; Laws, 1989, ch. 500, § 3, eff from and after July 1, 1989.

Cross References —

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

OPINIONS OF THE ATTORNEY GENERAL

A violation of “no tag”, “expired tag”, “improper tag”, etc., is a violation of §27-19-131, the operation of a vehicle without the payment of the proper taxes, and the proper state assessment to be levied upon such a conviction is provided for by §99-19-73 (6) – “other misdemeanors.” Morgan, Apr. 19, 2002, A.G. Op. #02-0181.

RESEARCH REFERENCES

Am. Jur.

7 Am. Jur. 2d, Automobiles and Highway Traffic § 98 et seq.

CJS.

60 C.J.S., Motor Vehicles §§ 153-155 et seq.

JUDICIAL DECISIONS

I. UNDER CURRENT LAW.

1.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. In general.

I. UNDER CURRENT LAW.

1.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. In general.

Officers who observed an automobile of defendant without a license tag on the rear end thereof as required by law, which constituted a misdemeanor, had authority to pursue defendant for the purpose of arresting him, and intoxicating liquor which was found in defendant’s possession while officers were in pursuit was not illegally obtained but was admissible in evidence against defendant in prosecution for the unlawful possession of liquor. Brown v. State, 179 Miss. 696, 176 So. 721, 1937 Miss. LEXIS 78 (Miss. 1937).

Highway patrolman properly seized and impounded truck which was used to haul load exceeding that allowed by privilege tax paid by truck owner, pending necessary proceedings to enforce payment of additional license tax, where record did not show unreasonable delay in taking legal steps to enforce such payment. Price v. Haney, 174 Miss. 176, 163 So. 684, 164 So. 590, 1935 Miss. LEXIS 40 (Miss. 1935).

For crime of driving vehicle with license tag belonging to another alleged to have been committed in officer’s presence, it must appear license tag belonged to another vehicle. Washington v. State, 167 Miss. 226, 145 So. 736, 1933 Miss. LEXIS 83 (Miss. 1933).

§ 27-19-133. Officers authorized to make arrest without warrant; operator’s rights when arrested; transcripts of proceedings.

Any sheriff, deputy sheriff or municipal law enforcement officer is hereby authorized to arrest, without warrant, any person operating, or causing to be operated, any motor vehicle contrary to the provisions of this article, within the limits of their respective jurisdiction. In case the owner, or person or persons operating, or causing to be operated, a motor vehicle shall be taken into custody because of a violation of any provision hereof, he or they may be forthwith taken before an accessible justice court judge, police justice, municipal judge or mayor, having jurisdiction of such offense, and be entitled to an immediate hearing. If such hearing cannot then be had, he shall be released from custody upon giving a good and sufficient bond to appear and answer for such violation, at such time and place as shall then be designated, in the manner provided by law, or secured by a sum equal to the maximum fine for the offense with which he is charged, or, in lieu thereof, by leaving the motor vehicle being operated by such person with such officer as may have the accused in charge. Provided, however, that should the person or persons in custody so request, the justice court judge, police justice, municipal judge or mayor before whom the complaint is made, or before whom the person or persons in custody shall be taken, shall adjourn the hearing of said case for ten (10) days upon the execution of a good and sufficient bond, in the manner as above provided, and, if the defendant or defendants fail to appear to defend said case, the sum or sums so deposited, or bond so given, shall be forfeited to the state and disposed of as bond given and money deposited for bail in other cases, or the motor vehicle which may have been left by said person or persons may be sold at public auction by order of the justice court judge, police justice, municipal judge or mayor, after giving notice of said proposed sale for three (3) consecutive weeks, in a newspaper of general circulation in the county where the arrest is made, if there by such newspaper in said county, describing accurately the motor vehicle therein and giving the date of the proposed sale. From the amount realized from such sale a sum equal to the maximum fine for the offense charged shall be disposed of in like manner; and the surplus, if any, after deducting all expenses incurred in keeping or sale of such vehicle, shall be returned to such owner on demand, but no such forfeiture and disposition of such security shall in anywise impair the jurisdiction of the justice court judge, police justice, municipal judge or mayor, to hear and determine any such charge made against the owner of such motor vehicle, or the person or persons operating, or causing to be operated, the said vehicle, or to inflict, upon conviction, any punishment prescribed by this article. If there be no such newspaper published in said county, then such sale shall be advertised by posting written notice in two (2) or more public places in said county for three (3) consecutive weeks next preceding such sale.

Any sheriff, deputy sheriff, municipal law enforcement officer or other peace officer, who shall arrest or prefer charges against any person alleged to have operated a motor vehicle in violation of the provisions of this article shall, within five (5) days after the termination of such proceedings, forward to the commission a transcript of the court proceedings on such charges, which transcript shall show the name of the defendant, the date of the offense, the nature of the offense, the court in which the proceedings were had, the disposition of the matter and the sentence, if any, imposed by the court. Any sheriff, deputy sheriff, municipal law enforcement officer or other peace officer, who shall fail or refuse to forward such transcript as required hereby, shall be guilty of a misdemeanor and, upon conviction, shall be punished by a fine of not less than Ten Dollars ($10.00) nor more than One Hundred Dollars ($100.00), or by imprisonment in the county jail for not more than thirty (30) days, or by both such fine and imprisonment. In addition thereto, any sheriff, deputy sheriff, municipal law enforcement officer or other peace officer who shall fail or refuse to forward such transcript to the commission shall be liable on his official bond for a civil penalty of Two Hundred Fifty Dollars ($250.00), which may be recovered upon appropriate proceedings brought by the commission in chancery court of the proper county.

HISTORY: Codes, 1942, § 9352-52; Laws, 1938, ch. 148; Laws, 1946, ch. 266, § 52; Laws, 1981, ch. 524, § 12; Laws, 1983, ch. 492, § 4, eff from and after passage (approved April 11, 1983).

Cross References —

Procedure for arrests generally, see §99-3-1 et seq.

Bail generally, see §99-5-1 et seq.

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

RESEARCH REFERENCES

ALR.

Application of requirement that newspaper be locally published for official notice publication. 85 A.L.R.4th 581.

Am. Jur.

Notice by state agency to registered owner of sale of motor vehicle at public auction to satisfy lien for registration fees, 3 Am. Jur. Legal Forms 2d, Automobiles and Highway Traffic § 33:56.

JUDICIAL DECISIONS

I. UNDER CURRENT LAW.

1.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. In general.

I. UNDER CURRENT LAW.

1.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. In general.

This section [Code 1942, § 9388] deals only with criminal prosecutions for violation of the statute and it has no application to enforcement of a lien on a motor vehicle for the payment of a privilege tax due thereon. Alabama Highway Express Co. v. Hempstead, 188 Miss. 475, 195 So. 493, 1940 Miss. LEXIS 58 (Miss. 1940).

§ 27-19-134. Exemption from licensing requirements when repossessing vehicle.

  1. Subject to the provisions of this section, it shall not be unlawful and shall not constitute a violation of this article for any person having a lien on a vehicle, or any person employed by or acting as an agent for such lienholder, to operate a vehicle on the public roads, streets or highways of this state without having a valid license tag or decals affixed thereto or without having paid the privilege license tax or fee for such vehicle. The exemption granted by this section shall apply only to lienholders, their employees and agents when in the actual course of operating a vehicle for the purpose of repossessing and delivering such vehicle to the custody or keeping of the lienholder.
  2. In order to be entitled to the exemption granted by this section, the person operating such vehicle shall have in his possession while operating the vehicle and shall present, upon the demand of any law enforcement officer:
    1. A copy of the title to the vehicle or other document identifying the lienholder and identifying the vehicle by make, model and vehicle identification number; and
    2. If the person operating the vehicle is an employee or agent of the lienholder, written documentation, signed and dated by the lienholder, authorizing and directing such agent or employee to take possession of the vehicle, identifying the agent or employee by name and driver’s license number, describing all likely locations of the vehicle at the time the authorization for repossession is given by the lienholder and describing the place where such vehicle is to be delivered when repossession is completed. Any exemption granted by this section shall not extend beyond thirty (30) days from the date of the authorizing document signed by the lienholder.

HISTORY: Laws, 1991, ch. 452 § 1, eff from and after passage (approved March 29, 1991).

§ 27-19-135. State to have lien on motor vehicle.

All taxes, costs and penalties imposed by this article shall constitute a first lien on all motor vehicles operated in violation of the provisions hereof, which lien shall be paramount to any and all private liens, and any such motor vehicle shall be subject to being seized and impounded to enforce collection thereof. Any sheriff, deputy sheriff, or representative or employee of the Mississippi State Tax Commission or Mississippi Department of Transportation shall be authorized to arrest, without warrant, any person operating or driving any motor vehicle contrary to the provisions of this article, within the limits of their respective jurisdictions, and/or to seize and impound any motor vehicle being operated in violation of the provisions hereof. In case of such arrest or seizure, such arresting or impounding officer shall immediately go into some court of competent jurisdiction to enforce the lien thereon.

HISTORY: Codes, 1942, § 9352-53; Laws, 1938, ch. 148; Laws, 1946, ch. 266, § 53, eff from and after April 1, 1946; Laws, 1995, ch. 491, § 3, eff from and after October 1, 1995.

Editor’s Notes —

Section 27-3-4 provides that the term “Mississippi State Tax Commission” shall mean the Department of Revenue.

Cross References —

Execution of bond in lieu of seizure and impoundment of vehicle, see §27-19-136.

Lien of ad valorem taxes, generally, see §27-35-1.

OPINIONS OF THE ATTORNEY GENERAL

This section authorizes any sheriff or deputy sheriff to seize and impound any vehicle being operated in violation of the Motor Vehicle and Privilege Tax Laws and authorizes the sheriff to enforce the lien granted by such statute by instituting an action in chancery court; since release of the vehicle before the appropriate sums are paid would result in a further violation of such statutes, the vehicle may be held until the sums are paid or the vehicle sold pursuant to order of the chancery court. Bailey, March 26, 1999, A.G. Op. #99-0134.

JUDICIAL DECISIONS

I. UNDER CURRENT LAW.

1. In general.

2.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. In general.

I. UNDER CURRENT LAW.

1. In general.

Where defendant’s automobile was impounded upon his arrest for driving his automobile without a license tag, it was proper police practice for the arresting officers, being responsible for the contents of the car, to inventory the same in the presence of the defendant, and a substance alleged to be marijuana, found during such inventory, was not inadmissible in a subsequent prosecution as the product of an illegal search and seizure. Jackson v. State, 243 So. 2d 396, 1970 Miss. LEXIS 1397 (Miss. 1970).

2.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. In general.

Chancery courts have jurisdiction to enforce the lien on a motor vehicle for the payment of the privilege tax due thereon, though not specifically conferred by the statute. Alabama Highway Express Co. v. Hempstead, 188 Miss. 475, 195 So. 493, 1940 Miss. LEXIS 58 (Miss. 1940).

This section [Code 1942, § 9389] authorizes a sheriff, as the officer seizing a motor vehicle, to institute suit for enforcement of the privilege tax lien on a motor truck, as against the contention that only the attorney general could institute such proceedings. Alabama Highway Express Co. v. Hempstead, 188 Miss. 475, 195 So. 493, 1940 Miss. LEXIS 58 (Miss. 1940).

§ 27-19-136. Assessment of taxes and penalties; execution of bond in lieu of seizure and impoundment of vehicle; tax liens and warrants to effect collection of assessed taxes; application of Mississippi Sales Tax Law to persons liable for taxes under this article.

  1. In addition to any other remedy provided in this article, the Commissioner of Revenue or his designated officers or agents, or the Executive Director of the Department of Transportation or his designated officers or agents are authorized to assess taxes and/or fines and penalties as provided by this article, notice of which assessment shall be delivered to the owner or operator or his agent at the time of assessment, by mail or personal delivery, to be collected as hereinafter provided in this section.
  2. In lieu of seizure and impoundment of vehicles as provided by Section 27-19-135, the Commissioner of Revenue or Executive Director of the Department of Transportation may, in their discretion, authorize any owner or operator of a motor vehicle found to be operated in violation of the provisions of this article to execute and file with the Department of Revenue or Executive Director of the Department of Transportation a good and valid bond written by a surety company authorized to do business in this state in an amount equal to the taxes and/or fines and penalties assessed because of such violation conditioned upon the prompt payment when due of all such taxes and/or fines and penalties. If the Commissioner of Revenue or Executive Director of the Department of Transportation is satisfied that such owner or operator has property located in this state of value in excess of the amount of said taxes and/or fines and penalties, it may waive the bond requirement.
  3. If the Commissioner of Revenue or Executive Director of the Department of Transportation shall elect to assess taxes and/or fines and penalties imposed by this article under provisions of this section, it may authorize such terms for payment as shall be deemed appropriate over a period of time not to exceed six (6) months. Notice of such terms shall be given to the owner or operator by mail or personal delivery.
  4. If the person thus assessed or liable for the payment of taxes and/or fines and penalties imposed by this article shall fail or refuse to make payment when due, the Commissioner of Revenue or Executive Director of the Department of Transportation may file notice of tax liens and issue warrants in the same manner and with the same effect as liens and warrants are issued and executed upon under the provisions of Sections 27-65-57 through 27-65-69.
  5. The authority granted to special agents in Section 27-65-91 shall also apply with the same force and effect in the execution of warrants and orders issued under the provisions of this article and in making arrests of persons obstructing or seeking to obstruct the execution of such warrants or in serving any writ, notice or order connected with the enrolled judgment for which the warrant is issued under the provisions of this article.
  6. The Executive Director of the Department of Transportation shall designate certain officers or agents by written certificate of appointment under seal of the Department of Transportation, of which judicial notice shall be taken by all courts of this state. Such officers or agents, when in possession of a warrant issued under authority of this article, shall have all the powers and duties of the sheriff in the enforcement and execution of warrants and orders issued under the provisions of this article and in making arrests of persons obstructing or seeking to obstruct the execution of such warrants, or in serving any writ, notice or order connected with the enrolled judgment for which the warrant is issued under the provisions of this article.
  7. All administrative provisions of the Mississippi Sales Tax Law, including those which fix damages, penalties and interest for nonpayment of taxes, and for other noncompliance with the provisions of said chapter, and all other requirements and duties imposed upon taxpayers, shall apply to all persons liable for taxes under the provisions of this article, and the department shall exercise all power and authority and perform all the duties with respect to taxpayers under this article as are provided in said Sales Tax Law, except that in cases of conflict, then the provisions of this article shall control.

HISTORY: Laws, 1983, ch. 525, § 1; Laws, 1996, ch. 375, § 2; Laws, 2010, ch. 388, § 7, eff from and after July 1, 2010.

Amendment Notes —

The 2010 amendment, in (1) through (4), substituted “Commissioner of Revenue” for “State Tax Commission”; in (1) and (3), deleted “certified” preceding “mail or personal delivery”; in (2), substituted “Department of Revenue” for “State Tax Commission”; added (7); and made minor stylistic changes.

Cross References —

Mississippi Sales Tax Law, see §27-65-1 et seq.

Authority of executive director of Mississippi Transportation Committee to assess and collect permit fees, fines and penalties, see §65-1-10.

§ 27-19-137. Inspection of vehicles and records, etc.

The agents of the Mississippi Department of Transportation and the State Tax Commission shall have the right to inspect at all reasonable times all motor vehicles operating upon the highways of this state and shall likewise have the authority to inspect and examine all records kept by any person relating or pertaining to the liability of any person for any tax imposed by the provisions of this article. They shall likewise have the power to require the production of any such records within this state, at any time and place designated by them, upon giving reasonable notice to the person having control and custody of such records. The Mississippi Department of Transportation and its representatives shall also have the authority and power to cause any vehicle engaged in the transportation of property upon the public highways of this state to submit to a weighing of such vehicle and the load thereon, either by means of portable or stationary scales, and may require that such vehicle be driven to the nearest scales for weighing. If a vehicle has been issued a registration card, such registration card shall be carried in such vehicle at all times.

HISTORY: Codes, 1942, § 9352-54; Laws, 1946, ch. 266, § 54; Laws, 1952, ch. 352, § 2; Laws, 1992, ch. 496, § 19; Laws, 2001, ch. 596, § 45, eff from and after July 1, 2001.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Cross References —

Inspection stations for common and contract carriers, see §27-19-93.

Authority to weigh vehicles to ascertain the accuracy of registration, see §27-19-119.

Personnel charged with enforcement of weight and tax laws pursuant to this section required to complete course of instruction, see §65-1-44.

§ 27-19-138. Assessment of fines and penalties; alternatives to seizure and impoundment; terms for payment of fines and penalties; refunds of fines and penalties.

  1. In addition to any other remedy provided in this article, the Transportation Commission or its designated officers or agents, may assess fines and/or penalties authorized to be imposed by this article, notice of which assessment shall be delivered to the owner or operator or his agent at the time of assessment, by certified mail or personal delivery, to be collected as provided in this section.
  2. In lieu of seizure and impoundment of vehicles as provided by Section 27-19-135, the commission, in its discretion, may authorize any owner or operator of a motor vehicle found to be operated in violation of the provisions of this article to execute and file with the commission a good and valid bond written by a surety company authorized to do business in this state in an amount equal to the fines and/or penalties assessed because of such violation conditioned upon the prompt payment when due of all such fines and/or penalties. If the commission is satisfied that such owner or operator has property located in this state of value in excess of the amount of the fines and/or penalties, it may waive the bond requirement.
  3. If the commission elects to assess fines and/or penalties authorized to be imposed by this article, it may authorize such terms for payment as shall be deemed appropriate over a period of time not to exceed six (6) months. Notice of such terms shall be given to the owner or operator.
  4. The Mississippi Transportation Commission may refund to any individual, firm or corporation any permit fee or fine or penalty which has been paid or collected through error or otherwise when such person, individual, firm or corporation has paid any such permit fee or fine or penalty in excess of the sum properly due, whether or not such payments were made under protest or compulsion.
  5. All claims for refunds under this section shall be made within twelve (12) months from the date of the erroneous payment of such fees or fines or penalties, and such refunds, when approved by the Transportation Commission shall be made out of any monies collected by the commission from the same source of revenue. If a claim for refund is disapproved, the claimant shall be notified of such disapproval and the reasons therefor. Any claimant aggrieved by the commission’s disapproval, within thirty (30) days from the date thereof, may appeal in writing to the Appeals Board of the Mississippi Transportation Commission. The Transportation Commission also may refund any amount of a fine and/or penalty that has been assessed by the commission and reduced by order of the appeals board.

HISTORY: Laws, 1995, ch. 491, § 4, eff from and after October 1, 1995.

RESEARCH REFERENCES

ALR.

Construction and operation of statutory time limit for filing claim for state tax refund. 14 A.L.R.6th 119.

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 965.

CJS.

85 C.J.S., Taxation §§ 1172-1227.

§ 27-19-139. Repealed.

Repealed by Laws 1982, ch. 427, § 17, eff from and after July 1, 1982.

[Codes, 1942, § 9352-55; Laws, 1938, ch. 148; Laws, 1946, ch. 266, § 55; Laws, 1968, ch. 361, § 27]

Editor’s Notes —

Former §27-19-139 provided for a record of stolen and found cars to be kept by motor vehicle comptroller.

§ 27-19-141. Sale or transfer of vehicle by other than dealer; reports; registration.

In case any person, other than a dealer or agent, shall sell, assign or transfer any vehicle to another person, the person acquiring such vehicle shall register the vehicle with the county tax collector of his residence or the State Tax Commission within seven (7) working days after such sale, assignment or transfer and pay the annual privilege license taxes. The seller or transferor shall remove the license plate from the vehicle and retain same. Such license plate must be surrendered to the issuing authority with the corresponding tax receipt if required, and credit shall be allowed for the taxes paid for the remaining tax year on like privilege or ad valorem taxes due on another vehicle owned by the seller or transferor, or by the seller’s or transferor’s spouse or dependent child. Privilege taxes on vehicles registered in excess of ten thousand (10,000) pounds gross vehicle weight, apportioned vehicles, rental and commercial trailers and buses, shall be considered like taxes only for vehicles registered in excess of ten thousand (10,000) pounds gross vehicle weight, apportioned vehicles, rental and commercial trailers and buses. Privilege or ad valorem taxes on vehicles with a gross vehicle weight of ten thousand (10,000) pounds or less shall be considered like taxes only for vehicles with a gross vehicle weight of ten thousand (10,000) pounds or less. If the seller or transferor does not elect to receive such credit at the time the license plate is surrendered, the issuing authority shall issue a certificate of credit to the seller or transferor, or to the seller’s or transferor’s spouse or dependent child, or to any other person, business or corporation, at the direction of the seller or transferor, for the remaining unexpired taxes prorated from the first day of the month following the month in which the license plate is surrendered. Any credit allowed for taxes due or any certificate of credit issued may be applied to like taxes owed in any county by the person to whom the credit is allowed or by the person possessing the certificate of credit. No credit, however, shall be allowed on the charge made for registration fees and any tag fees. Such license plates surrendered to the tax collector shall be retained by him, and in no event shall such license plate be attached to any motor vehicle after being surrendered to the tax collector, nor shall any license plate be transferred from one (1) motor vehicle to any other motor vehicle. Certificates of credit shall be designed and furnished by the commissioner.

The credit authorized by this section shall not apply to trailers or semitrailers subject to the tax levied in Section 27-19-18.

HISTORY: Codes, 1930, § 5618; 1942, § 9352-56; Laws, 1928, ch. 230; Laws, 1946, ch. 266, § 56; Laws, 1982, ch. 427, § 13; Laws, 1984, ch. 508, § 10; Laws, 1985, ch. 393, § 1; Laws, 1993, ch. 583, § 1; Laws, 1996, ch. 480, § 3; Laws, 2000, ch. 324, § 4, eff from and after July 1, 2000.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Laws of 1982, ch. 427, § 18, effective July 1, 1982, provides as follows:

“SECTION 18. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws, being Section 27-19-1 et seq., prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of the highway privilege tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1984, ch. 508, § 12, effective July 1, 1984, provides as follows:

“SECTION 12. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws; being Section 27-19-1 et seq., Mississippi Code of 1972, and the Motor Vehicle Ad Valorem Tax Law of 1958, prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of said laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1993, ch. 583 § 3, effective October 1, 1993, provides as follows:

“SECTION 3. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the motor vehicle ad valorem and road and bridge privilege tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the motor vehicle ad valorem and road and bridge privilege tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 1996, ch. 480, § 4, effective July 1, 1996, provides as follows:

“SECTION 4. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the motor vehicle privilege and ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the motor vehicle privilege and ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

§ 27-19-143. Reciprocity agreements.

The Chairman of the State Tax Commission or any individual or agency who, or which, shall accede to his duties, the Attorney General and the Governor are hereby authorized and empowered to negotiate, enter into and promulgate reciprocity agreements and compacts with other states and the Dominion of Canada or its provinces, through their respective enforcement divisions, concerning the operation of all motor vehicles, properly registered in such other state upon and over the public highways of the State of Mississippi, in foreign or interstate commerce, without the payment of the privilege license tax provided for in this article, provided that the state with which such agreement is entered into extends like privileges to vehicles properly registered in the State of Mississippi; and provided further, that such agreements or compacts shall not suspend any laws, rules or regulations of this state other than the requirements of the payment of the privilege license tax provided for in this article by residents of such other states.

It is further provided that the Chairman of the State Tax Commission or any individual or agency who, or which, shall accede to his duties, the Attorney General and the Governor may likewise enter into agreements with the duly authorized representatives of other jurisdictions relating to the proportional registration of commercial vehicles in interstate or combined interstate and intrastate commerce. The apportionment may be made on a basis commensurate with and determined on the miles traveled on and use made of the highways of this state as compared with the miles traveled on and use made of other jurisdictional highways or any other equivalent basis of apportionment. It is also provided that the Chairman of the State Tax Commission or any individual or agency who, or which, shall accede to his duties, may collect proportional registration fees due other member jurisdictions and deposit such fees in a special holding fund until the fees may be properly distributed by the Chairman of the State Tax Commission or any individual or agency who, or which, shall accede to his duties, to the jurisdiction, including Mississippi, for which such fees have been collected. The Chairman of the State Tax Commission or any individual or agency who, or which, shall accede to his duties, the Attorney General and the Governor may adopt and promulgate such rules and regulations as shall be necessary to effectuate and administer the provisions herein contained.

It is further provided that the terms of all reciprocity agreements or compacts entered into under the provisions of this section shall, insofar as they relate to common or contract carriers of property, private commercial carriers of property, or common or contract carriers of passengers, be based upon the terms and provisions of Sections 27-61-1 through 27-61-29, and no person shall be entitled to the benefit of the terms and provisions of such agreements and compacts unless and until he fully complies with the requirements, terms and provisions of said Sections 27-61-1 through 27-61-29. The Chairman of the State Tax Commission or any individual or agency who, or which, shall accede to his duties, Attorney General and Governor shall have the power to cancel and abrogate any agreements or compacts entered into under the terms of this section or under any other law heretofore effective, by giving thirty (30) days’ notice, in writing, to the enforcement authority of the state with which such agreement was entered into.

HISTORY: Codes, 1942, § 9352-57; Laws, 1938, ch. 148; Laws, 1940, ch. 166; Laws, 1946, ch. 266, § 57; Laws, 1954, ch. 341; Laws, 1974, ch. 491; Laws, 1980, ch. 355; Laws, 1992, ch. 497, § 15, eff from and after November 1, 1992.

Editor’s Notes —

Section 27-3-4 provides that the term “Chairman of the State Tax Commission” shall mean the Commissioner of Revenue of the Department of Revenue.

Cross References —

Requirement of reciprocal agreements based on the provisions of interstate commercial carriers motor fuel tax law, see §27-61-27.

OPINIONS OF THE ATTORNEY GENERAL

Commercial vehicles which are properly registered in another state participating in the reciprocity agreement with the State of Mississippi and commercial vehicles which are properly registered under a proportional registration reciprocity agreement to which the State of Mississippi is a party fall within the exception to the requirement that commercial vehicles must be registered in the county where the owner maintains his principle place of business in Mississippi. Lawrence, Nov. 14, 1991, A.G. Op. #91-0787.

RESEARCH REFERENCES

CJS.

60 C.J.S., Motor Vehicles §§ 157, 158 (3).

JUDICIAL DECISIONS

1. In general.

Passenger buses are “common or contract carriers of passengers” within the meaning of §27-19-143, and therefore the Motor Vehicle Comptroller had no authority to enter into an international registration agreement with respect to passenger buses. Mississippi State Tax Com. v. Trailways Lines, Inc., 567 So. 2d 228, 1990 Miss. LEXIS 448 (Miss. 1990).

§ 27-19-145. Repealed.

Repealed by Laws 1982, ch. 427, § 17, eff from and after July 1, 1982.

[Codes, 1942, § 9352-57; Laws, 1938, ch. 148; Laws, 1940, ch. 166; Laws, 1946, ch. 266, § 57; Laws, 1954, ch. 341]

Editor’s Notes —

Former §27-19-145 related to vehicles entering state to obtain farm products; interstate carriers making limited use of state highways.

§ 27-19-147. Use tax; imposition.

If the application of any person for a privilege license for any vehicle reveals that the tax for the privilege of using or consuming tangible personal property imposed by the Use Tax Law, Article 1 of Chapter 67 of this title, was not paid at the time the vehicle was acquired, then the person, operator or owner of the vehicle being registered shall be required to pay the tax as provided by the Use Tax Law.

HISTORY: Codes, 1942, § 9352-58; Laws, 1940, ch. 166; Laws, 1942, ch. 136; Laws, 1946, ch. 266, § 58; Laws, 1950, ch. 481, § 1; Laws, 1955, Ex ch. 112, § 1.

Cross References —

Comptroller’s report and payment of use taxes collected, see §27-67-5.

RESEARCH REFERENCES

ALR.

Sales or use tax on motor vehicle purchased out of state. 45 A.L.R.3d 1270.

Am. Jur.

67B Am. Jur. 2d, Sales and Use Taxes § 1 et seq.

CJS.

53 C.J.S., Licenses §§ 50, 52.

§ 27-19-149. Use tax; exceptions.

The tax imposed by Section 27-19-147 shall not apply on the use of motor vehicles which are exempted by Section 27-67-7, Mississippi Code of 1972.

HISTORY: Codes, 1942, § 9352-59; Laws, 1940, ch. 166; Laws, 1946, ch. 266, § 59; Laws, 1950, ch. 481, § 2; Laws, 1955, Ex ch. 112, § 2; Laws, 1966, ch. 655, § 3, eff from and after July 1, 1966.

RESEARCH REFERENCES

ALR.

Sales or use tax on motor vehicle purchased out of state. 45 A.L.R.3d 1270.

§ 27-19-151. Use tax; penalties for nonpayment.

Any person, owner or operator of any vehicle, who fails or refuses to pay the tax imposed by Section 27-19-147, shall be liable for said tax, plus damages and interest, and shall be subject to all the administrative provisions of Section 27-67-31 of the Use Tax Law, which incorporates the administrative provisions of the sales tax law.

HISTORY: Codes, 1942, § 9352-60; Laws, 1940, ch. 166; Laws, 1946, ch. 266, § 60; Laws, 1950, ch. 481, § 3; Laws, 1955, Ex ch. 112, § 3.

Cross References —

Administration of sales tax law, see §27-65-87.

§ 27-19-153. Effect of sale or transfer of vehicle upon tax liability; removal of license tags from vehicles of state or local governments upon sale or transfer.

Whenever any vehicle in excess of ten thousand (10,000) pounds, gross vehicle weight, apportioned vehicles, rental and commercial trailers and buses, which have been registered and the annual tax paid thereon shall be sold or transferred, the purchaser or transferee thereof shall not be liable for any further or additional tax for the period of time covered by the original privilege license unless the original license is surrendered and a replacement license issued therefor under the provisions of Section 27-19-71 of this article, or unless there be some change in the classification or gross weight of such vehicle. The provisions of this paragraph shall not apply to trailers and semitrailers subject to the tax levied in Section 27-19-18.

Provided, however, when any vehicle which has been registered by the State of Mississippi or any county or city, levee district, school or drainage district, or any other political subdivision thereof, shall be sold or transferred, the person selling the vehicle for the state or political subdivision thereof shall remove the license tag which was issued to the state or political subdivision thereof for the vehicle being sold, and the purchaser or transferee thereof shall have five (5) full working days, exclusive of the date of delivery, within which to register the vehicle in the proper classification and gross weight bracket and shall pay the privilege license tax required for the vehicle. Any purchaser or transferee failing or refusing to register a vehicle acquired from the state or political subdivision thereof shall be liable for the full annual privilege license tax, plus a penalty thereon as provided in Section 27-19-63.

HISTORY: Codes, 1942, § 9352-62; Laws, 1938, ch. 148; Laws, 1946, ch. 266, § 62; Laws, 1948, ch. 271, § 22; Laws, 1977, ch. 484, § 9; Laws, 1982, ch. 427, § 14; Laws, 2000, ch. 324, § 5, eff from and after July 1, 2000.

Editor’s Notes —

Laws of 1982, ch. 427, § 18, effective July 1, 1982, provides as follows:

“SECTION 18. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws, being Section 27-19-1 et seq., prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of the highway privilege tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

§ 27-19-155. Purchase of license tags or plates by commission; disposition of proceeds of sale generally.

The license or number tag herein provided for shall be purchased by the License Tag Commission, composed of the Governor, Commissioner of Revenue, Attorney General and the State Treasurer, upon competitive bids, after having given three (3) weeks’ notice of the time and place of purchase, by publishing said notice in at least three (3) newspapers, at least one (1) of which shall be published in the State of Mississippi, for a period of three (3) weeks prior to the date of purchase. The successful bidder shall enter into a bond with some surety company, authorized to do business in the state, as surety thereon, payable to the State of Mississippi, in a sum equal to the amount of his contract, conditioned for the faithful and prompt carrying out of said bid, and, in the event of the failure to comply with the terms of said contract, the amount of said bond shall be forfeited as liquidated damages and may be recovered by the Attorney General in any appropriate action. The License Tag Commission is hereby authorized and empowered to renegotiate any contract entered into for the purchase of license tags in order to obtain any other or additional tags necessitated by the passage of this article.

All monies received by the Department of Revenue as registration or tag fees, either from the tax collectors, or from licenses issued by the Department of Revenue, shall be paid into the State Treasury on the same day in which such funds are collected by the Department of Revenue.

HISTORY: Codes, 1930, § 5623; 1942, §§ 9352-14, 9352-63; Laws, 1928, ch. 230; Laws, 1938, ch. 148; Laws, 1946, ch. 266, §§ 14, 63; Laws, 1950, ch. 408, § 5; Laws, 1956, ch. 383, § 9; Laws, 1968, ch. 361, § 28; Laws, 1972, ch. 501, § 1, 1976, ch. 396, § 2; Laws, 1980, ch. 561, § 16; Laws, 1981, ch. 524, § 13; Laws, 1984, ch. 478, § 13; Laws, 2010, ch. 390, § 2; Laws, 1st Ex Sess, 2017, ch. 7, § 14, eff from and after passage (approved June 23, 2017.).

Editor’s Notes —

Laws of 1984, ch. 478, § 3, effective from and after July 1, 1984, provides that:

“SECTION 3. For purpose of this section, requirements that funds be deposited on the same day “collected” shall mean when remittances of tax collections and reports in connection therewith shall have been subjected to only minimum essential but expeditious processing.”

Laws of 1984, ch. 478, § 35, effective July 1, 1984, provides:

“SECTION 35. The provisions of this act shall control if in conflict with any other statute, the operation of which would tend to frustrate the purposes of this act.”

Amendment Notes —

The 2010 amendment, in the last paragraph, deleted the former first sentence, which read: “All license tags and numbered plates purchased under the provisions of this article, shall be paid for pursuant to an appropriation to be made for such purposes,” and added the last sentence.

The 2017 amendment, effective June 23, 2017, substituted “Department of Revenue” for “State Tax Commission” throughout; and deleted the former last sentence of the second paragraph, which read: “On April 1, 2010, and on the first day of each month succeeding the month in which registration or tag fees are received by the Department of Revenue, the portion of the receipts equal to the cost of the license tags, decals and associated freight costs shall be deposited into the special fund created in Section 27-19-179.”

Cross References —

Establishment and maintenance of a vehicle registration renewal system by the Department of Revenue with the approval of the license tag commission, see §27-19-31.

Transfer of powers, duties and functions of State Tax Commission and chairman of the State Tax Commission to the Commissioner of Revenue acting through the Department of Revenue, see §27-3-4.

State Tax Commission as meaning the Commissioner of Revenue of the Department of Revenue, see §27-19-3.

Highway patrol operating fund, see §45-1-23.

OPINIONS OF THE ATTORNEY GENERAL

Associate Commissioner of Mississippi State Tax Commission has no statutory authority to participate or to provide input in decision to purchase motor vehicle license tags and decals. Martinson, April 4, 1990, A.G. Op. #90-0256.

RESEARCH REFERENCES

ALR.

Application of requirement that newspaper be locally published for official notice publication. 85 A.L.R.4th 581.

§ 27-19-156. Contracts for purchase of license tags may permit vendors to reduce cost of license tag contract or generate additional revenue by offering advertising services in connection with the sale and distribution of license tags.

In contracts entered into by the License Tag Commission and a vendor for the purchase of motor vehicle license tags, or in separate contracts entered into with other vendors, the commission may agree to include within the terms of any such contract provisions to permit the vendor to offer advertising services in connection with the sale and distribution of such license tags if such advertising services would reduce the cost of the license tag contract or would generate additional revenue for the state.

HISTORY: Laws, 2004, ch. 375, § 1, eff from and after passage (approved Apr. 20, 2004.).

§ 27-19-157. Purchase of license tags or plates; purchase from penitentiary.

If legislation be passed requiring license tags and numbered plates to be made by the prisoners at the state penitentiary, then, in that event such tags and plates shall be procured or purchased from the penitentiary upon such terms as may be prescribed by law.

HISTORY: Codes, 1942, § 9352-63.5; Laws, 1956, ch. 383, § 10, eff July 1, 1956.

§ 27-19-159. Distribution of collections.

[With regard to any county which is exempt from the provisions of Section 19-2-3, this section shall read as follows:]

Monies collected by the State Tax Commission or remitted to said commission by tax collectors or other officers, as proceeds from the tax imposed by this article, and subject to tax collector’s commissions and fees, shall be apportioned by the commissioner who shall determine such amounts as due each county and shall certify to the State Treasurer the amount due each county at the end of each month.

The State Treasurer shall requisition monies from such accounts in such amounts as determined and certified by the Chairman of the State Tax Commission. The State Fiscal Management Board shall deliver the warrant to the State Treasurer who shall transfer such funds to each county by warrant or by electronic funds transfer on or before the fifteenth of the month following collection by the commission to the depositories of the counties of the state, upon signed receipt from the chancery clerk of each county, as follows:

One-third (1/3) of said amount shall be paid to the counties in the proportion which the monthly computed number of registered motor vehicles situated therein bears to the whole monthly computed number of such vehicles registered in the state; one-third (1/3) of said amount shall be paid to the counties in the proportion which the number of square miles of each county bears to the total square miles in the state; and one-third (1/3) of said amount shall be paid to the counties in the proportion which the population of each county bears to the total population of the state, as shown by the last preceding federal census. Said sums shall constitute a road fund of such county receiving its proportionate share and shall thereafter be used as follows:

In any county having countywide road or bridge bonds, or supervisors district, or district road or bridge bonds outstanding, which exceed in the aggregate twelve percent (12%) of the assessed valuation of the taxable property of the county or district, it shall be the duty of the board of supervisors to set aside not less than sixty percent (60%) of such county’s or district’s share of the tax paid to such county under the provisions of this article, to be used in paying the principal and interest of such road or bridge bonds as they mature.

In any county having countywide road or bridge bonds, or district road or bridge bonds outstanding, which exceed in the aggregate five percent (5%) of the assessed valuation of the taxable property of the county, but which do not exceed in the aggregate twelve percent (12%) of the assessed valuation of the taxable property of the county, it shall be the duty of the board of supervisors to set aside not less than thirty-five percent (35%) of such county’s share to be used in paying the principal and interest of such road or bridge bonds as they mature. And, in any county having countywide road or bridge bonds or district road or bridge bonds outstanding which do not exceed in the aggregate five percent (5%) of the assessed valuation of the taxable property of the county, it shall be the duty of the board of supervisors to set aside not less than ten percent (10%) of such county’s share of the proceeds of the tax paid to such county under the provisions of this article to be used in paying the principal and interest on such road or bridge bonds as they mature.

The portion of such county’s share of the privilege taxes imposed by this article thus set aside for the payment of the principal and interest of road or bridge bonds, as provided for in this section, shall be used, first, in paying the currently maturing installments of principal and interest of countywide road and bridge bonds, if there be any such countywide road or bridge bonds outstanding, and secondly, in paying the currently maturing installments of principal and interest of district road or bridge bonds outstanding. It shall be the duty of the board of supervisors to pay bonds and interest maturing in each supervisors district out of such district’s share of the privilege taxes imposed by this article.

The remaining portion of such county’s share of the privilege taxes, after setting aside the portion above provided for the payment of principal and interest of bonds, shall be used in the construction and maintenance of any public highways, bridges or culverts of the county, including the roads in special or separate road districts, in the discretion of the board of supervisors; or in paying the interest and principal of county road and bridge bonds or district road and bridge bonds, in the discretion of the board of supervisors.

In any county having no countywide road or bridge bonds or district road or bridge bonds outstanding, all of such county’s share of the privilege taxes paid to such county under the provisions of this article shall be used in the construction, reconstruction and maintenance of the public highways, bridges or culverts of the county, as the board of supervisors may determine.

HISTORY: Codes, 1942, § 9352-64; Laws, 1938, ch. 148; Laws, 1946, ch. 266, § 64; Laws, 1962, ch. 534; Laws, 1968, ch. 361, § 29; Laws, 1981, ch. 309, § 3; Laws, 1984, ch. 478, § 14; Laws, 1988 Ex Sess, ch. 14, § 16; Laws, 1992, ch. 497, § 16, eff from and after November 1, 1992.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue, and “Chairman of the State tax Commission” shall mean the Commissioner of Revenue of the Department of Revenue.

Section 27-104-1 provides that the term “Fiscal Management Board” shall mean the “Department of Finance and Administration”.

Laws of 1984, ch. 478, § 3, effective from and after July 1, 1984, provides:

“SECTION 3. For purpose of this section, requirements that funds be deposited on the same day “collected” shall mean when remittances of tax collections and reports in connection therewith shall have been subjected to only minimum essential but expeditious processing.”

Laws of 1984, ch. 478, § 35, effective July 1, 1984, provides:

“SECTION 35. The provisions of this act shall control if in conflict with any other statute, the operation of which would tend to frustrate the purposes of this act.”

Cross References —

Apportionment of tax collections, see §27-3-57.

Apportionment of excise taxes on gasoline and petroleum products, see §27-5-101.

Distribution of privilege taxes collected by Department of Revenue, see §27-19-11.

Distribution of tax proceeds from motor vehicle dealer tag permit law, see §27-19-325.

Applicability of this section to taxes imposed by Motor Vehicle Dealer Tag Permit Law, see §27-19-325.

Use of motor vehicle privilege taxes to pay local road bonds, see §§65-15-9,65-15-21.

Use of motor vehicle privilege taxes for sea wall bonds, see §65-33-45.

OPINIONS OF THE ATTORNEY GENERAL

Additional privilege taxes collected pursuant to Section 27-19-11 must be distributed to the counties and utilized by county boards of supervisors pursuant to Section 27-19-159, and a school district is not entitled to a portion of the Motor Vehicle Privilege Tax imposed by state law upon property carriers and buses. Foxworth, Oct. 20, 2000, A.G. Op. #2000-0623.

RESEARCH REFERENCES

Am. Jur.

7 Am. Jur. 2d, Automobiles and Highway Traffic § 80.

CJS.

60 C.J.S., Motor Vehicles § 169.

§ 27-19-159. Distribution of collections.

[With regard to any county which is required to operate on a countywide system of road administration as described in Section 19-2-3, this section shall read as follows:]

Monies collected by the State Tax Commission or remitted to said commission by tax collectors or other officers, as proceeds from the tax imposed by this article and subject to tax collector’s commissions and fees, shall be apportioned by the commissioner who shall determine such amounts as due each county and shall certify to the State Treasurer the amount due each county at the end of each month.

The State Treasurer shall requisition monies from such accounts in such amounts as determined and certified by the Chairman of the State Tax Commission. The State Fiscal Management Board shall deliver the warrant to the State Treasurer who shall transfer such funds to each county by warrant or by electronic funds transfer on or before the fifteenth of the month following collection by the commission to the depositories of the counties of the state, upon signed receipt from the chancery clerk of each county, as follows:

One-third (1/3) of said amount shall be paid to the counties in the proportion which the monthly computed number of registered motor vehicles situated therein bears to the whole monthly computed number of such vehicles registered in the state; one-third (1/3) of said amount shall be paid to the counties in the proportion which the number of square miles of each county bears to the total square miles in the state; and one-third (1/3) of said amount shall be paid to the counties in the proportion which the population of each county bears to the total population of the state, as shown by the last preceding federal census. Said sums shall constitute a road fund of such county receiving its proportionate share and shall thereafter be used as follows:

In any county having road or bridge bonds outstanding which exceed in the aggregate twelve percent (12%) of the assessed valuation of the taxable property of the county, it shall be the duty of the board of supervisors to set aside not less than sixty percent (60%) of such county’s share of the tax paid to such county under the provisions of this article, to be used in paying the principal and interest of such road or bridge bonds as they mature.

In any county having road or bridge bonds outstanding which exceed in the aggregate five percent (5%) of the assessed valuation of the taxable property of the county, but which do not exceed in the aggregate twelve percent (12%) of the assessed valuation of the taxable property of the county, it shall be the duty of the board of supervisors to set aside not less than thirty-five percent (35%) of such county’s share to be used in paying the principal and interest of such road or bridge bonds as they mature. And, in any county having road or bridge bonds outstanding which do not exceed in the aggregate five percent (5%) of the assessed valuation of the taxable property of the county, it shall be the duty of the board of supervisors to set aside not less than ten percent (10%) of such county’s share of the proceeds of the tax paid to such county under the provisions of this article to be used in paying the principal and interest on such road or bridge bonds as they mature.

The portion of such county’s share of the privilege taxes imposed by this article thus set aside for the payment of the principal and interest of road or bridge bonds, as provided for in this section, shall be used in paying the currently maturing installments of principal and interest of road and bridge bonds, if there be any such road or bridge bonds outstanding.

The remaining portion of such county’s share of the privilege taxes, after setting aside the portion above provided for the payment of principal and interest of bonds, shall be used in the construction and maintenance of any public highways, bridges or culverts of the county, in the discretion of the board of supervisors; or in paying the interest and principal of county road and bridge bonds, in the discretion of the board of supervisors.

In any county having no road or bridge bonds outstanding, all of such county’s share of the privilege taxes paid to such county under the provisions of this article shall be used in the construction, reconstruction and maintenance of the public highways, bridges or culverts of the county, as the board of supervisors may determine.

HISTORY: Codes, 1942, § 9352-64; Laws, 1938, ch. 148; Laws, 1946, ch. 266, § 64; Laws, 1962, ch. 534; Laws, 1968, ch. 361, § 29; Laws, 1981, ch. 309, § 3; Laws, 1984, ch. 478, § 14; Laws, 1988 Ex Sess, ch. 14, § 16; Laws, 1992, ch. 497, § 16, eff from and after November 1, 1992.

§§ 27-19-161 through 27-19-165. Repealed.

Repealed by Laws, 1982, ch. 427, § 17, eff from and after July 1, 1982.

§27-19-161. [Codes, 1930, § 5624; 1942, § 9352-65; Laws, 1928, chs. 109, 230; Laws, 1946, ch. 266, § 65; Laws, 1977, ch. 484, § 10]

§27-19-163. [Codes, 1930, § 5625; Laws, 1942, § 9352-66; Laws, 1928, ch. 109; Laws, 1946, ch. 266, § 66]

§27-19-165. [Codes, 1930, § 5626; Laws, 1942, § 9352-67; Laws, 1928, ch. 109; Laws, 1946, ch. 266, § 67; Laws, 1968, ch. 361, § 30]

Editor’s Notes —

Former §27-19-161 provided for tax collector to file detailed statement.

Former §27-19-163 provided for assessor to assess all vehicles listed.

Former §27-19-165 provided for penalty for official failure to act.

§ 27-19-167. Declaration of policy.

All taxes, fees and other charges imposed by this article are hereby declared to be levied against persons operating motor vehicles upon the highways of this state, as reasonable compensation to the State of Mississippi for the use of such highways.

HISTORY: Codes, 1942, § 9352-68; Laws, 1946, ch. 266, § 68, eff from and after April 1, 1946.

§ 27-19-169. Privileges of surviving spouses of members of military killed on active duty; motor vehicle license plates; privilege tax exemption; penalty for violation.

Any legal resident of the State of Mississippi who is the unremarried surviving spouse of a member of the Armed Forces of the United States, a reserve component of the Armed Forces or of the National Guard, who, while on active duty, is killed or dies in time of war or national emergency declared by the President of the United States, or in an area determined by the Secretary of Defense to be of immediate military hazard, is privileged to purchase annually one (1) motor vehicle license plate or tag in his county of legal residence, for the sum of One Dollar ($1.00) in total cost, regardless of make or model of motor vehicle. The registration year of such motor vehicle shall commence the first day of the month in which application for registration is made, as provided in Section 27-19-31.

Not more than one (1) such motor vehicle license plate or tag shall be issued to each such qualified spouse. This section pertains only to license plates for private passenger motor vehicles or pickup trucks. Proof of ownership of each particular motor vehicle for which a license plate or tag is requested must be shown at time of application for such plate or tag.

Vehicles owned by qualified spouses are hereby exempt from all privilege taxes. At the time of application or renewal registration, a surviving spouse who desires to retain the distinctive plate or tag issued under this section shall file with the county tax collector a sworn statement that the spouse is unmarried. Any such vehicle when so registered shall be exempt from all privilege taxes.

The State Tax Commission is directed to prescribe the color and design for license plates or tags issued under this section.

A license issued under this section shall not be transferable to any other person.

Any person evading or violating any of the provisions of this section, or attempting to secure benefits hereunder to which he is not entitled, shall be guilty of a misdemeanor and upon conviction shall be fined not less than One Hundred Dollars ($100.00) nor more than One Thousand Dollars ($1,000.00).

HISTORY: Laws, 1994, ch. 512, § 1, eff from and after October 1, 1994.

Editor’s Notes —

This section was enacted with a subsection (1) but no subsection (2). The subsection (1) designation has been deleted at the direction of Codification Counsel.

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

§ 27-19-171. Certificate of tax loss from implementation of Section 27-19-169; reimbursement.

  1. As used in this section:
    1. “Tax loss” means the exemption from ad valorem taxes allowed pursuant to Section 27-51-41(2)(j), (k) and (l).
    2. “Reimbursement of tax loss” means the amount of tax loss reimbursed to each local taxing unit as determined pursuant to this section.
    3. “Local taxing unit” means any county, municipality, school district or other local entity that levies an ad valorem tax, or for which an ad valorem tax is levied, to fund all or a portion of its budget.
  2. The tax collector of each county shall prepare a certificate of tax loss resulting from the approved applications for motor vehicle license plates or tags made pursuant to Section 27-19-169, Section 27-19-53 and Section 27-19-54, which certificate shall be made on forms prescribed by the State Tax Commission. Such certificate shall show truly and correctly the total number of approved applications and the total tax loss resulting from the approved applications. The certificates shall be made in duplicate and be certified by the tax collector as being true and correct. Not later than June 1 of each year he shall forward the original certificates to the State Tax Commission and retain the duplicate certificates in his file as a public record.
  3. On July 1 of each year the State Tax Commission shall certify to the Department of Finance and Administration the amount of the reimbursement of tax loss due each local taxing unit. The Department of Finance and Administration shall, upon receipt of the certified amount of tax loss due each local taxing unit from the State Tax Commission, issue his warrants on the State Treasurer to pay to the local taxing units the amount as certified by the State Tax Commission. The warrant shall be made payable to the official depository for the funds of the local taxing unit. The Department of Finance and Administration shall issue no warrant for such purpose except upon the certification of the State Tax Commission. The State Treasurer shall pay the warrants of the Department of Finance and Administration out of any monies in the State Treasury appropriated for the purposes of this section.

HISTORY: Laws, 1994, ch. 512, § 2, eff from and after October 1, 1994.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

§ 27-19-177. Restriction on political use of funds derived from fees collected from issuance of distinctive or special license tags.

Notwithstanding any other provision of law to the contrary, any entity receiving funds that are derived from fees collected from the issuance of distinctive or special license tags under this chapter shall not use such funds to attempt to influence any legislation or any political campaign on behalf of or in opposition to any candidate for public office.

HISTORY: Laws, 2003, ch. 529, § 39, eff from and after July 1, 2003.

§ 27-19-179. Department of Revenue License Tag Acquisition Fund; purpose; funding of expenses of Department of Revenue License Tag Acquisition Fund Program; deposit of user charges and fees authorized under this section into State General Fund.

  1. There is created in the State Treasury a special fund to be designated as the “Department of Revenue License Tag Acquisition Fund.” The special fund shall consist of monies deposited therein under Sections 27-19-99 and 27-19-155 and monies from any other source designated for deposit into the fund. Unexpended amounts remaining in the special fund at the end of a fiscal year shall not lapse into the State General Fund, and any interest earned or investment earnings on amounts in the fund shall be deposited to the credit of the fund.
  2. From and after July 1, 2010, monies in the special fund may be used by the Department of Revenue for the purpose of paying the costs incurred for purchasing license tags and decals and associated freight costs under Section 27-19-1 et seq. The department may escalate its budget and expend monies from the special fund in accordance with rules and regulations of the Department of Finance and Administration in a manner consistent with the escalation of federal funds.
  3. From and after July 1, 2016, the expenses of the Department of Revenue License Tag Acquisition Fund Program shall be defrayed by appropriation from the State General Fund and all user charges and fees authorized under this section shall be deposited into the State General Fund as authorized by law and as determined by the State Fiscal Officer.
  4. From and after July 1, 2016, no state agency shall charge another state agency a fee, assessment, rent or other charge for services or resources received by authority of this section.

HISTORY: Laws, 2010, ch. 390, § 3; Laws, 2016, ch. 459, § 65; Laws, 1st Ex Sess, 2017, ch. 7, § 15, eff from and after passage (approved June 23, 2017.).

Editor’s Notes —

Laws of 2016, ch. 459, § 1, codified as §27-104-201 and effective July 1, 2016, provides:

“SECTION 1. This act shall be known and may be cited as the ‘Mississippi Budget Transparency and Simplification Act of 2016.’ ”

Amendment Notes —

The 2016 amendment substituted references to “Department of Revenue” and “department” for “State Tax Commission” and “commission” throughout; and added (3) and (4).

The 2017 amendment, effective June 23, 2017, in (3), substituted “the Department of Revenue License Tag Acquisition Fund Program” for “this agency” and added “and as determined by the State Fiscal Officer” at the end.

Cross References —

Transfer of powers, duties and functions of State Tax Commission and chairman of the State Tax Commission to the Commissioner of Revenue acting through the Department of Revenue, see §27-3-4.

Prohibition against one state agency charging another state agency fees, etc., for services or resources received, see §27-104-203.

Defrayal of expenses of certain state agencies by appropriation of Legislature from General Fund, see §27-104-205.

Article 3. Motor Vehicle Dealer Tag Permit Law.

§ 27-19-301. Short title.

This article shall be known as “The Motor Vehicle Dealer Tag Permit Law.”

HISTORY: Codes, 1942, § 9352-101; Laws, 1966, ch. 577, § 1, eff from and after October 31, 1966.

§ 27-19-303. Definitions.

The following words and phrases, when used in this article, shall for purposes thereof have the meaning respectively ascribed thereto as follows:

“Motor vehicle” shall mean every vehicle intended primarily for use and operation on the public highways, which is self-propelled and every vehicle intended primarily for operation on the public highways, which is not driven or propelled by its own power, but which is designed either to be attached to and become a part of or to be drawn by a self-propelled vehicle, but not including farm tractors and other machines and tools used in production, harvesting and care of farm products.

“Person” shall mean every natural person, firm, copartnership, association or corporation.

“Motor vehicle dealer” shall mean any business engaged in the selling or exchanging of new or new and used motor vehicles or used vehicles; and, which has an established place of business open for inspection at any time by any peace officer or the Commissioner of Revenue of the Department of Revenue or one (1) of his authorized representatives during reasonable hours; and, which buys and sells or exchanges at least twenty-four (24) motor vehicles per year that are the same motor vehicle type for which distinguishing number tags are being sought under this article. For purposes of this paragraph, each of the following categories shall be considered a different motor vehicle type:

Motor vehicles (as defined under Section 27-19-3) with a gross vehicle weight (as defined under Section 27-19-3) of less than sixteen thousand (16,000) pounds, not including motorcycles;

Motorcycles;

Trailers, semitrailers and house trailers; and

Motor vehicles not included in subparagraphs (i), (ii) and (iii) of this paragraph.

“Dealer” shall mean such of the principal officers of a corporation registered as a motor vehicle dealer, and such of the partners of a copartnership registered as a motor vehicle dealer as are actively and principally engaged in the motor vehicle business. The term “dealer” shall not include:

Directors, stockholders or inactive partners; or

Receivers, trustees, administrators, executors, guardians, or other persons appointed by or acting under any judgment or order of any court, whether state or federal; or

Public officers while performing their official duties; or

Persons disposing of motor vehicles acquired for their own use and actually so used when the same shall have been used, so acquired in good faith, and not for the purpose of avoiding the provisions of this article; or

Persons who shall sell motor vehicles as an incident to their principal business but who are not engaged primarily in selling motor vehicles. The foregoing shall include only finance companies or banks which sell repossessed motor vehicles, and insurance companies which sell motor vehicles which they have taken into their possession as an incident of payment made under policies of insurance, and which do not maintain a used car lot or building with one or more employed motor vehicle salesmen.

“New motor vehicle dealer” shall mean a business dealing in new motor vehicles, tractors, trailers or semitrailers, or new and used motor vehicles, tractors, trailers or semitrailers.

“Used motor vehicle dealer” shall mean a business dealing in used motor vehicles, tractors, trailers or semitrailers. “Automobile dismantlers” shall also be classified as used motor vehicle dealers.

“Established place of business” shall mean any place owned or leased and regularly occupied by any person for the primary and principal purpose of engaging in selling, buying, bartering, exchanging or dealing in motor vehicles, tractors, trailers or semitrailers, whether same may be displayed or offered for sale and where the books and records required of the conduct of such business are maintained and kept. Established places of business shall be open for inspection at any time by any peace officer or employee of the Department of Revenue during reasonable hours. To constitute a place of business, it shall be apparent that there is a holding out to the general public that an establishment is offering motor vehicles, tractors, trailers and semitrailers for sale. There shall be an office separate from and not in conjunction with or related to any other business for the purpose of transacting the business of offering motor vehicles, tractors, trailers or semitrailers for sale, or in lieu of such office there shall be an adequate display of identification as a motor vehicle dealer as specified by the Commissioner of Revenue of the Department of Revenue.

“Automobile dismantler” shall mean any person who maintains an established place of business and who is engaged in the business of buying, selling or exchanging used motor vehicles, mobile homes or house trailers for the purpose of remodeling, taking apart or rebuilding same or buying and selling of parts of used motor vehicles and shall be classified as a used motor vehicle dealer.

“Automobile auction” shall mean any person, firm, association, corporation or trust, resident or nonresident, acting as an agent for the purchaser or seller of motor vehicles.

“Department” or “commission” shall mean the Commissioner of Revenue of the Department of Revenue.

“Limited motor vehicle dealer” or “limited dealer” shall mean any business engaged in the selling or exchanging of new or used motor vehicles, or both, which buys and sells or exchanges fewer than the number of motor vehicles required to be sold or exchanged in order to fall within the definition of the term “motor vehicle dealer” and is granted a limited license at the discretion of the Commissioner of Revenue of the Department of Revenue. Such limited dealer shall be awarded all privileges of a “motor vehicle dealer,” except for the purchase and use of distinguishing number tags. A limited dealer shall abide by all provisions and requirements of this article associated with a “motor vehicle dealer.”

“Wholesale motor vehicle dealer” or “wholesale dealer” shall mean any business engaged in the selling or exchanging of new or used motor vehicles, or both, strictly on a wholesale basis with no inventory being maintained which is granted a wholesale license at the discretion of the Commissioner of Revenue of the Department of Revenue. Such wholesale dealer shall be awarded all privileges of a “motor vehicle dealer.” A wholesale dealer shall abide by all provisions and requirements of this article associated with a “motor vehicle dealer,” except for the requirement of the “established place of business” and the requirement to buy, sell or exchange a certain number of motor vehicles per year.

HISTORY: Codes, 1942, § 9352-102; Laws, 1966, ch. 577, § 2; Laws, 1979, ch. 460, § 1; Laws, 1996, ch. 405, § 1; Laws, 2001, ch. 596, § 46; Laws, 2005, ch. 403, § 1; Laws, 2009, ch. 492, § 59; Laws, 2015, ch. 400, § 2, eff from and after July 1, 2015.

Editor’s Notes —

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2005 amendment redesignated former (1) through (12) as present (a) through ( l ); in the introductory language of (c), inserted “motor” preceding “vehicles per year” and added “that are the same motor vehicle type for which distinguishing number tags are being sought under this article” in the first sentence, and added the last sentence; added (c)(i) through (c)(iv); substituted “the number of motor vehicles required to be sold or exchanged in order to fall within the definition of the term ‘motor vehicle dealer’ for “twenty-four (24) vehicles ” in the first sentence of (k); and substituted “a certain number of” for “at least twenty-four (24)” in the last sentence of ( l

The 2009 amendment, effective July 1, 2010, substituted “Commissioner of Revenue of the Department of Revenue” for “Chairman of the State Tax Commission” and “Department of Revenue” for “State Tax Commission” throughout the section.

The 2015 amendment deleted “except for the purchase and use of distinguishing number tags” from the end of the second sentence in ( l ), and made a minor stylistic change.

Cross References —

Department of Revenue see, §27-3-1 et seq.

Transfer of powers, duties and functions of State Tax Commission and Chairman of the State Tax Commission to the Commissioner of Revenue acting through the Department of Revenue, see §27-3-4.

§ 27-19-305. Motor vehicle dealer tag permit; denial of application; revocation of permit.

  1. A dealer shall make application to the commission on forms prescribed and furnished him to obtain a distinguishing number for such motor vehicles as are owned by such dealer. The commission shall issue to the applicant a motor vehicle dealer tag permit containing the name and address of the dealership and such further information as the commission may determine to be necessary. The place of business or agency herein referred to shall mean a place in any city, town, or locality where motor vehicles owned or assigned to such dealer are regularly kept or exposed for sale in the custody or control of the dealer, salesman, employee, or agent of such dealer.
  2. The commission may deny the application for a permit or revoke the permit of any person who has failed or is failing to comply with the provisions of this article. The commission may deny the application for a permit or revoke the permit of any person who has failed to satisfy all of the finally determined tax liabilities owed by that person. For purposes of this subsection, “finally determined tax liabilities” means any state tax, fee, penalty and/or interest owed by a person to the State of Mississippi where the assessment of the liability has been made against that person as provided by law and the assessment is not subject to any further timely filed administrative or judicial review.

HISTORY: Codes, 1942, § 9352-103; Laws, 1966, ch. 577, § 3; Laws, 1981, ch. 524, § 14; Laws, 2007, ch. 338, § 1, eff from and after July 1, 2007.

Amendment Notes —

The 2007 amendment added (2) and redesignated the former first paragraph as (1).

Cross References —

Commission as meaning the Commissioner of Revenue of the Department of Revenue, see §27-19-303.

RESEARCH REFERENCES

Am. Jur.

7 Am. Jur. 2d, Automobiles and Highway Traffic § 128.

CJS.

60 C.J.S., Motor Vehicles § 84.

JUDICIAL DECISIONS

I. UNDER CURRENT LAW.

1.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. In general.

I. UNDER CURRENT LAW.

1.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. In general.

That a car operated by the dealer’s employee bore a dealer’s tag does not estop the dealer from showing that the employee was not acting within the scope of his employment at the time of the accident. Bradley v. Holmes, 248 Miss. 44, 157 So. 2d 801, 1963 Miss. LEXIS 373 (Miss. 1963).

§ 27-19-307. Tag expiration date.

Motor vehicle dealer tag permits and tags shall expire on October 31 next following the date of issuance.

HISTORY: Codes, 1942, § 9352-104; Laws, 1966, ch. 577, § 4, eff from and after October 31, 1966.

§ 27-19-309. Fees; distinguishing number tags.

  1. An application for a motor vehicle dealer tag permit, new or used, must be accompanied by a fee of One Hundred Dollars ($100.00). The State Tax Commission shall furnish distinguishing number tags at a fee of Thirty-five Dollars ($35.00) each and a tag fee of Three Dollars and Seventy-five Cents ($3.75). A dealer shall be limited to twelve (12) tags at Thirty-five Dollars ($35.00) each and any additional tags shall be Seventy-five Dollars ($75.00) each, plus a tag fee of Three Dollars and Seventy-five Cents ($3.75) for each tag. Provided, that the application required herein shall have a space on same for the inclusion of the sales tax number of the applicant.
  2. If a motor vehicle dealer is engaged only in buying, selling or exchanging motorcycles, the application for a motor vehicle dealer tag permit must be accompanied by a fee of Fifty Dollars ($50.00). The State Tax Commission shall furnish motorcycle dealer tags at a fee of Six Dollars ($6.00) each, and Three Dollars and Seventy-five Cents ($3.75) for each tag fee. Such dealer shall be issued only motorcycle dealer distinguishing number tags, and the tags shall be displayed only upon a motorcycle.
  3. A motor vehicle dealer engaged only in buying, selling, or exchanging of trailers, semitrailers or house trailers shall pay a fee of Seventy-five Dollars ($75.00) for his permit. The State Tax Commission shall furnish distinguishing number tags for such at a fee of Ten Dollars ($10.00) each, plus Three Dollars and Seventy-five Cents ($3.75) for each tag fee. Such dealer shall be issued only trailer dealer distinguishing number tags, and the tags shall be displayed only upon a trailer, semitrailer or house trailer.
  4. A manufacturer or manufacturer’s branch, who is engaged only in delivering to and from the factory and located within the State of Mississippi, shall pay a fee of Fifty Dollars ($50.00) for his permit and may purchase a distinguishing number tag upon making application to the State Tax Commission for a fee of Ten Dollars ($10.00), plus Three Dollars and Seventy-five Cents ($3.75) for a tag fee. Such manufacturer shall be issued only manufacturer tags, and the tags shall be displayed only upon those manufactured vehicles.
  5. A heavy truck dealer shall pay a fee of One Hundred Dollars ($100.00) for his permit and may purchase, for use in accordance with Section 27-19-319, distinguishing number tags for a fee of One Hundred Twenty-five Dollars ($125.00) each, plus a tag fee of Three Dollars and Seventy-five Cents ($3.75) each. Such dealer shall be issued only heavy truck tags and the tags shall be displayed only upon a heavy truck.
  6. A manufacturer whose distribution or import companies operate a regional vehicle parts warehouse, distribution or preparation facilities located in a county wherein U.S. Highway 51 and State Highway 4 intersect within the State of Mississippi, shall pay an annual fee of One Hundred Dollars ($100.00) for a permit and may purchase a distinguishing number tag upon making application to the State Tax Commission for a fee of Fifty Dollars ($50.00), plus Three Dollars and Seventy-five Cents ($3.75) for a tag fee. Such manufacturer shall be issued tags to be utilized by vehicles owned by the manufacturer and which are used by the manufacturer for testing, distribution, evaluation, incentives and promotion. The number of tags issued to a manufacturer by the State Tax Commission shall not exceed fifty (50).
  7. Beginning July 1, 1987, and until the date specified in Section 65-39-35, there shall be levied a tag fee of Five Dollars ($5.00) in addition to the tag fee of Three Dollars and Seventy-five Cents ($3.75) levied in this section. Such additional fee shall be levied in the same manner as the tag fee of Three Dollars and Seventy-five Cents ($3.75).
  8. A motor vehicle manufacturer operating a project as defined in Section 57-75-5(f)(iv)1 or Section 57-75-5(f)(xxi) shall pay an annual fee of One Hundred Dollars ($100.00) for a permit and may purchase a distinguishing number tag upon making application to the State Tax Commission for a fee of Fifty Dollars ($50.00), plus Three Dollars and Seventy-five Cents ($3.75) for a tag fee. Such manufacturer shall be issued tags to be utilized by vehicles owned by the manufacturer and which are used by the manufacturer primarily for maintenance at the project site and for testing, demonstration, evaluation, incentives and promotion. The number of tags issued to such manufacturer by the State Tax Commission shall not exceed three hundred (300).
  9. The number of distinguishing number tags issued to each dealer shall be determined by the State Tax Commission. In addition, only those dealer distinguishing number tags authorized and purchased by the State Tax Commission will be considered as a valid dealer distinguishing number tag and any tag manufactured by any other means and held out to the public as being a dealer distinguishing number tag shall be a violation of this section and a penalty of Five Hundred Dollars ($500.00) shall be assessed by the State Tax Commission, which shall be in addition to any penalty authorized by law. Display of the tag in question on a vehicle shall be considered prima facia evidence of the violation.

HISTORY: Codes, 1942, § 9352-105; Laws, 1966, ch. 557, § 5; Laws, 1973, ch. 439, § 1; Laws, 1979, ch. 460, § 2; Laws, 1987, ch. 322, § 24; Laws, 1994, ch. 557, § 17; Laws, 1996, ch. 405, § 2; Laws, 2000, ch. 536, § 28; Laws, 2000, 3rd Ex Sess, ch. 1, § 19; Laws, 2007, ch. 303, § 7, eff from and after passage (approved Mar. 2, 2007.).

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Laws of 1987, ch. 322, § 32, effective July 1, 1987, provides as follows:

“SECTION 32. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the tax laws amended by this act prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of such tax laws as amended by this act are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and execution of any warrant under such laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

See Section 65-39-35 for events which must occur for reductions in certain taxes and rates to take effect.

Amendment Notes —

The 2007 amendment inserted “or Section 57-75-5(f)(xxi)” following “Section 57-75-5(f)(iv)1” in the first sentence of (8).

Cross References —

Apportionment of additional tag fee levied under this section, see §27-19-325.

§ 27-19-311. Repealed.

Repealed by Laws, 1996, ch. 405, § 5, eff from and after July 1, 1996.

[Codes, 1942, § 9352-106; Laws, 1966, ch. 577, § 6; Laws, 1979, ch. 460, § 4]

Editor’s Notes —

Former §27-19-311 was entitled: Automobile auction.

§ 27-19-313. Records.

Motorcycle dealers, automobile dismantlers, automobile auctions, and motor vehicle dealers, shall have posted in plain sight in their places of business, their motor vehicle dealer tag permits, state sales tax permits, and county or city privilege licenses, for the carrying on of their particular businesses. Such persons shall maintain a record, in their established place of business, containing the following information, which shall be open for inspection at any time by any peace officer or employee of the commission during reasonable hours:

Every motor vehicle bought, sold, exchanged, received or accepted for sale or exchange.

Every motor vehicle which is bought or otherwise acquired, or dismantled.

The name and address of the person from whom such motor vehicle was purchased or acquired, the date thereof, name and address of the person to whom such motor vehicle was sold or otherwise disposed of, and the date thereof, along with a sufficient description of every motor vehicle, as well as the name and identifying number thereof.

HISTORY: Codes, 1942, § 9352-107; Laws, 1966, ch. 577, § 7; Laws, 2001, ch. 596, § 47, eff from and after July 1, 2001.

§ 27-19-315. Repealed.

Repealed by Laws, 1973, ch. 439, § 2, eff from and after passage (approved March 30, 1973).

[Codes, 1942, § 9352-108; Laws, 1966, ch. 577, § 8]

Editor’s Notes —

Former §27-19-315 related to reports.

§ 27-19-316. Reports.

Motor vehicle dealers and motorcycle dealers who are not designated agents pursuant to Section 63-21-13, Mississippi Code of 1972, shall make quarterly reports to the commission on forms prescribed by the commission by the twentieth day of each month following the months of March, June, September and December on all motor vehicles that have been wholesaled to other dealers in Mississippi and also on all out-of-state sales.

HISTORY: Laws, 1979, ch. 460, § 8; Laws, 2001, ch. 596, § 48, eff from and after July 1, 2001.

Cross References —

Commission as meaning the Commissioner of Revenue of the Department of Revenue, see §27-19-303.

§ 27-19-317. Repealed.

Repealed by Laws, 1973, ch. 439, § 2 eff from and after passage (approved March 30, 1973).

[Codes, 1942, § 9352-109; Laws, 1966, ch. 577, § 9]

Editor’s Notes —

Former §27-19-317 related to inventory.

§ 27-19-319. Dealer’s use of distinguishing number tags.

A motor vehicle bearing a motor vehicle dealer distinguishing number tag assigned to a motor vehicle dealer may be operated by a dealer, his authorized representative or customer as provided in this section for the following purposes and uses:

For the purpose of testing and adjusting such vehicle in the vicinity of the dealer’s place of business.

For purposes connected with the business of purchasing, selling or exchanging motor vehicles including such use by a dealer or his salesman or other bona fide employee as may be reasonable in showing, exhibiting, displaying or demonstrating vehicles for sale.

For demonstration purposes by prospective purchasers, dealers or full-time employees of the dealership.

For purposes of delivering a heavy truck to and from the dealership or demonstration of a heavy truck, either empty or under load, by prospective bona fide purchasers. However, any such use shall be limited to a period of not more than four (4) days. Any person operating a heavy truck under the provisions of this paragraph shall carry with him at all times while operating such truck written authority so to do signed by the dealer furnishing such heavy truck. A copy of the authorization shall be retained by the dealer.

For business or demonstration use of the dealer or any full-time employee of the dealership.

For use of a customer whose vehicle is being repaired by the dealer, but such use shall not extend for a period of longer than ten (10) days and only when authorized by the dealer in writing.

For nonbusiness use, when operated by dealers or full-time dealership personnel, on a vehicle in inventory and available for sale.

HISTORY: Codes, 1942, § 9352-110; Laws, 1966, ch. 577, § 10; Laws, 1979, ch. 460, § 5; Laws, 1996, ch. 405, § 3, eff from and after July 1, 1996.

Cross References —

Fees for distinguishing number tags, see §27-19-309.

OPINIONS OF THE ATTORNEY GENERAL

County has no authority to acquire mineral rights if acquisition is not necessary for public road purposes; therefore, county owns no interest in oil and gas under county roads and/or state aid roads and may grant disclaimer of such interest if necessary to clear record title. Chamberlin, Dec. 23, 1992, A.G. Op. #92-0962.

§ 27-19-320. Use of dealer’s license tag by relative of dealership owner.

It shall be unlawful for a dealer’s license tag to be used by a relative of the dealership owner unless such relative is a full-time employee of such dealer.

HISTORY: Laws, 1979, ch. 460, § 3, eff from and after November 1, 1979.

Cross References —

Use of distinguishing number tag by dealer, see §27-19-319.

Use of distinguishing number tags by persons other than dealers or their relatives, see §27-19-321.

OPINIONS OF THE ATTORNEY GENERAL

Municipal police officers should make out affidavits for violations of Motor Vehicle Tag Permit Law which occur within city limits. Jenkins, July 10, 1991, A.G. Op. #91-0454.

Violations of Motor Vehicle Tag Permit Law may be prosecuted in either municipal court or justice court. Jenkins, July 10, 1991, A.G. Op. #91-0454.

§ 27-19-321. Other use of dealer’s distinguishing number tags.

  1. Manufacturers and factory branches shall transport motor vehicles owned from the place of manufacture or factory branch to purchasers or motor vehicle dealers, or from the motor vehicle dealer to the manufacturer or factory branch.
  2. Trailer dealers shall use distinguishing number tags only on trailers moving from the motor vehicle dealer’s place of business to the purchaser or, when purchased by the motor vehicle dealer, to its place of business.

HISTORY: Codes, 1942, § 9352-111; Laws, 1966, ch. 577, § 11; Laws, 1979, ch. 460, § 6, eff from and after November 1, 1979.

§ 27-19-323. Display of dealer distinguishing number tags.

No vehicle bearing a distinguishing number tag shall be operated upon the highways of this state unless such tag is conspicuously displayed on the vehicle being operated in such manner that it may be easily read. Such tags shall be kept reasonably clean and shall not be defaced in any manner.

HISTORY: Codes, 1942, § 9352-112; Laws, 1966, ch. 577, § 12, eff from and after October 31, 1966.

JUDICIAL DECISIONS

1. Reason for traffic stop.

Stop of defendant’s vehicle was proper because he did not have a license plate that was “conspicuously displayed” on his rental car, as required by Miss. Code Ann. §27-19-323 and Miss. Code Ann. §27-19-40(1)(c) and (4). The deputy could not see the paper Alabama license in the rear window of the rental car, because it was displayed from the inside of the heavily-tinted rear window of the rental car and the window was covered by a layer of dirt and dust. Wade v. State, 33 So.3d 498, 2009 Miss. App. LEXIS 645 (Miss. Ct. App. 2009).

Motion to suppress evidence was properly denied in a drug case because a Terry stop did not violate U.S. Const. Amend. IV or Miss. Const. Art. 3, § 23 where an officer had a reasonable suspicion that a vehicle had no tag in violation of Miss. Code Ann. §27-19-323 and Miss. Code Ann. §27-19-40, since the officer could not see a “special in-transit tag” on a tinted window. Gonzales v. State, 963 So. 2d 1138, 2007 Miss. LEXIS 496 (Miss. 2007).

§ 27-19-325. Distribution of tax proceeds.

All monies collected by the State Tax Commission as proceeds from the tax imposed by this article shall be distributed to the various counties of the state according to the provisions of Section 27-19-159, Mississippi Code of 1972; however, except as otherwise provided in Section 31-17-127, the additional tag fee of Five Dollars ($5.00) levied under subsection (7) of Section 27-19-309 shall be paid into the State Treasury to the credit of the State Highway Fund for the construction or reconstruction of highways designated under the Four-Lane Highway Program created in Section 65-3-97.

HISTORY: Codes, 1942, § 9352-113; Laws, 1966, ch. 577, § 13; Laws, 1987, ch. 322, § 25; Laws, 1999, ch. 575, § 5; Laws, 2000, ch. 536, § 29, eff from and after July 1, 2000.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Laws of 1987, ch. 322, § 32, effective July 1, 1987, provides as follows:

“SECTION 32. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the tax laws amended by this act prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of such tax laws as amended by this act are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and execution of any warrant under such laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Cross References —

Authorization for borrowing to cover costs of construction or reconstruction of highways designated under §65-3-97, when revenues designated under §§27-5-101,27-19-99,27-19-325,27-57-37,27-65-75, and65-3-97 are insufficient to fund construction priorities under Four-Lane Highway Program, see §31-17-127.

§ 27-19-327. Penalties.

  1. It shall be a misdemeanor for any person to willfully violate any provision of this article. Any such violation shall be punishable as follows:
    1. For the first offense, a fine of One Hundred Dollars ($100.00).
    2. For a second offense, a fine of Two Hundred Fifty Dollars ($250.00).
    3. For a third and any subsequent offense, a fine of Five Hundred Dollars ($500.00) and forfeiture for a period of one (1) year of all dealer license plates issued under the provisions of this article.
  2. If any person, firm or corporation owns or operates a motor vehicle displaying a dealer’s tag for any purpose other than that authorized by this article, then such person or dealer shall be deemed to be operating the motor vehicle unlawfully and in violation of the provisions of this article and shall be required to immediately obtain proper license and shall pay for such tag the full annual privilege license tax applicable plus a penalty of one hundred percent (100%). In addition, the dealer’s tag being displayed shall be immediately surrendered to the State Tax Commission or one of his authorized representatives.
  3. The Chairman of the State Tax Commission or one of his authorized representatives may suspend or revoke a dealer for consistent violation of any provision of this article or of Section 63-21-1 et seq. The suspension or revocation of the permit shall be for a period of time determined by the State Tax Commission.

HISTORY: Codes, 1942, § 9352-114; Laws, 1966, ch. 577, § 14; Laws, 1974, ch. 492; Laws, 1979, ch. 460, § 7; Laws, 1996, ch. 405, § 4, eff from and after July 1, 1996.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Cross References —

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

§ 27-19-329. Repealed.

Repealed by Laws, 1981, ch. 524, § 17, eff from and after July 1, 1981.

[Codes, 1942, § 9352-115; Laws, 1966, ch. 577, § 15]

Editor’s Notes —

Former §27-19-329 related to duties of attorney general.

§ 27-19-331. Repealed.

Repealed by Laws, 1979, ch. 460, § 11, eff from and after November 1, 1979.

[Codes, 1942, § 9352-116; Laws, 1966, ch. 577, § 16; Laws, 1968, ch. 361, § 23]

Editor’s Notes —

Former §27-19-331 related to enforcement; distribution of penalties assessed.

§ 27-19-333. Dealer license plates; manner of distinguishing types of dealers.

Motor vehicle dealer license plates shall distinguish between the various types of motor vehicle dealers. The commission shall provide for the issuance of appropriately lettered, numbered or colored, or combinations thereof, motor vehicle dealer’s license plates so as to distinguish between the various categories and types of motor vehicle dealers.

HISTORY: Laws, 1979, ch. 460, § 9; Laws, 2001, ch. 596, § 49, eff from and after July 1, 2001.

Cross References —

Commission as meaning the Commissioner of Revenue of the Department of Revenue, see §27-19-303.

§ 27-19-335. Enforcement; duties of state tax commission and other enforcement officers; disposition of penalties.

The commission is hereby given full and complete responsibility for the administration of the provisions of the Motor Vehicle Dealer Tag Permit Law.

The State Tax Commission, the Commissioner of Public Safety, all sheriffs, county patrolmen and authorized municipal officers are hereby authorized and directed to enforce the provisions of this article. Any penalties assessed at the instance of any municipal officials shall be divided fifty percent (50%) to the municipality which initiated the penalty and fifty percent (50%) to the county in which such municipality is located. Sheriffs shall be entitled to their share of penalties as is elsewhere provided by law, which share shall be paid into the general fund of the county. Any penalties imposed at the instance of the officers of the Commissioner of Public Safety or the commission shall be paid into the general fund of the county where the citation is written.

HISTORY: Laws, 1979, ch. 460, § 10; Laws, 1981, ch. 524, § 15, eff from and after July 1, 1981.

Cross References —

Commission as meaning the Commissioner of Revenue of the Department of Revenue, see §27-19-303.

§ 27-19-337. Repealed.

Repealed by Laws, 2005, ch. 499, § 36 effective from and after July 1, 2005.

[Laws, 1981, ch. 524, § 16; Laws, 1983, ch. 525, § 2, eff from and after passage (approved April 13, 1983).]

Editor’s Notes —

Former §27-19-337 provided for hearings and appeals from certain actions of the State Tax Commission.

Article 5. Merchandise Vendors’ Mileage Tax [Repealed].

§§ 27-19-501 through 27-19-525. Repealed.

Repealed by Laws of 1981, ch. 524, § 18, eff from and after July 1, 1981.

§§27-19-501,27-19-503. [Codes, 1942, § 9352-81 and 9352-82; Laws, 1956, ch. 428, §§ 1, 2]

§27-19-505. [Codes, 1942, § 9352-83; Laws, 1956, ch. 428, § 3; Laws, 1980, ch. 561, § 17]

§§27-19-507 through27-19-525. [Codes, 1942, §§ 9352-84 to 85; Laws, 1956, ch. 428, §§ 4-13]

Editor’s Notes —

Former §27-19-501 related to administration of article.

Former §27-19-503 related to definitions.

Former §27-19-505 related to levy of tax.

Former §27-19-507 related to exemptions.

Former §27-19-509 related to reports.

Former §27-19-511 related to remittance.

Former §27-19-513 related to records.

Former §27-19-515 related to injunction for failure to comply with the article.

Former §27-19-517 related to rules and regulations.

Former §27-19-519 related to enforcement.

Former §27-19-521 related to remittances.

Former §27-19-523 related to tax as additional tax for use of highways.

Former §27-19-525 related to construction of article.

Chapter 21. Finance Company Privilege Tax

§ 27-21-1. Administration.

The administration of this chapter is vested in and shall be exercised by the Commissioner of Revenue of the Department of Revenue, hereinafter referred to as commissioner, and who may do any act required in the administration of the law by and through his duly appointed and constituted deputies or agents, who shall serve under him, and shall perform such duties as may be required by the commissioner, including the signing of notices, warrants and such other documents as may be specifically designated by the commissioner, not inconsistent with this chapter. The Commissioner of Revenue of the Department of Revenue, as commissioner, may require the assistance of and act through the Attorney General, prosecuting attorney of any county, or any district attorney, or any attorney for the department. The commissioner may, with the assent of the Governor, employ special counsel in any county to aid the prosecuting attorney of such county or the Attorney General or district attorney, and the compensation of such special counsel shall be fixed by and paid only upon the approval of the Governor; but the Attorney General, district attorney or prosecuting attorney of any county shall receive no fees or compensation for services rendered in enforcing this chapter in addition to the salary paid such officer.

HISTORY: Codes, 1942, § 9347; Laws, 1940, ch. 110; Laws, 2009, ch. 492, § 60, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 144 provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2010, substituted “Commissioner of Revenue of the Department of Revenue” for “chairman of the state tax commission,” “department” for “commission” in the first two sentences, and “commissioner” for “chairman” in the last sentence.

Cross References —

Tax suits by attorney general, see §7-5-55.

Duties and powers of the Commissioner of Revenue, see §27-3-31.

RESEARCH REFERENCES

Am. Jur.

22 Am. Jur. Pl & Pr Forms (Rev), State and Local Taxation, Form 382 (complaint, petition, or declaration to recover unpaid business license tax).

§ 27-21-3. Privilege tax levied.

There is hereby levied a statewide privilege tax upon every person, firm, corporation, or association, other than banks, state or national, doing business of lending money secured by mortgages, trust receipts, retained-title or purchase contracts, on motor vehicles, furniture, refrigerators containing mechanical freezing units operated by gas or electricity, or radios or any other tangible personal property, located in the State of Mississippi, or doing a business of purchasing, discounting, or otherwise acquiring notes, trust receipts, or other forms of indebtedness secured by liens, in the form of mortgages, retained-title or purchase contracts, or other liens, upon motor vehicles, furniture, refrigerators containing mechanical units operated by gas or electricity or other fuels, or radios or any other tangible personal property, located in this state (not including, however, cotton, cotton seed or agricultural products); the amount of said tax to bear a direct relationship to the value of the securities held, owned, or acquired by such person, firm, corporation or association, and exacted in return for the protection afforded by the government and laws of this state in the enjoyment of such ownership and rights acquired thereby; the tax to be computed by application of the rate hereinafter set out to the total value of such securities, other than those securities representing loans for the payment of the wholesale sales price and those securities representing transactions known as “floor plan,” upon which no tax is to be imposed. Provided, however, that the tax imposed in this chapter shall not apply to (a) persons, firms or corporations engaged in the general mercantile business, who make advancements of money, merchandise and supplies to their customers and who take mortgages, deeds of trust or other liens upon personal property to secure the payment of the indebtedness thus incurred; or (b) a member of an affiliated group as defined by Section 1504 of the Internal Revenue Code of 1986, as amended, on July 1, 1995, with respect to loans made by one member of the affiliated group to another and who is not otherwise engaged in the business of loaning money secured by tangible personal property.

HISTORY: Codes, 1942, § 9341; Laws, 1940, ch. 110; Laws, 1950, ch 541, § 1; Laws, 1994, ch. 497, § 1; Laws, 1995, ch. 457, § 1, eff from and after July 1, 1995.

Cross References —

Payments of tax levied by this section being credit on tax on income derived exclusively from finance company business, see §27-21-9.

Small loan privilege tax law, see §75-67-201 et seq.

Federal Aspects—

Section 1504 of the Internal Revenue Code is codified at 26 USCS § 1504.

JUDICIAL DECISIONS

1. Validity.

2. —Interstate commerce.

3. Construction and application, generally.

4. —Foreign companies.

1. Validity.

As to whether the classification adopted by the legislature is discriminatory in imposing a tax upon finance companies for the privilege of engaging in the business defined by the statute and excepting the banks and local merchants from the payment thereof or is based upon a reasonable distinction, the state constitution (§ 181, Const. of 1890) recognizes the authority to provide by statute a different method of assessing banks than that for assessing other corporations and individuals and the right of the legislature to enact statutes based upon this constitutional classification has been upheld. Stone v. General Electric Contracts Corp., 193 Miss. 317, 7 So. 2d 811, 1942 Miss. LEXIS 84 (Miss. 1942), limited, Lincoln Nat'l Life Ins. Co. v. State Tax Com., 196 Miss. 82, 16 So. 2d 369, 1944 Miss. LEXIS 170 (Miss. 1944).

The tax here imposed is a privilege tax and not a property tax, and, as such, a constitutional provision prohibiting taxation of property in excess of its true value does not apply. Stone v. General Contract Purchase Corp., 193 Miss. 301, 7 So. 2d 806, 1942 Miss. LEXIS 83 (Miss. 1942), limited, Lincoln Nat'l Life Ins. Co. v. State Tax Com., 196 Miss. 82, 16 So. 2d 369, 1944 Miss. LEXIS 170 (Miss. 1944).

The fact that provision of a statute imposing a privilege tax upon the business of acquiring notes secured by liens on motor vehicles, furniture, and refrigerators, may be unconstitutional, in that banks, persons engaged in a general mercantile business, and dealers, are exempted from the tax, the taxpayer is forbidden to pass the tax on to the consumer or dealer, and is forbidden, upon nonpayment of the tax, to have access to the courts of the state for the collection of the notes for the enforcement of the liens, does not render the entire statute void, but it will be enforced as if those provisions were not included in it, both under the general rule of statutory construction, and under an express provision in the statute. Stone v. General Contract Purchase Corp., 193 Miss. 301, 7 So. 2d 806, 1942 Miss. LEXIS 83 (Miss. 1942), limited, Lincoln Nat'l Life Ins. Co. v. State Tax Com., 196 Miss. 82, 16 So. 2d 369, 1944 Miss. LEXIS 170 (Miss. 1944).

The fact that a privilege tax is a contingent upon the acquisition of property outside the state does not make it invalid, where, after such acquisition, the taxpayer engages in activities within the state in connection with such property. Stone v. General Contract Purchase Corp., 193 Miss. 301, 7 So. 2d 806, 1942 Miss. LEXIS 83 (Miss. 1942), limited, Lincoln Nat'l Life Ins. Co. v. State Tax Com., 196 Miss. 82, 16 So. 2d 369, 1944 Miss. LEXIS 170 (Miss. 1944).

2. —Interstate commerce.

If the acquisition by a corporation of promissory notes in its office outside the state should be considered transportation in interstate commerce, such fact is of no consequence since when the transportation of the notes ended and they were delivered to the corporation, such interstate commerce, if such there was, ended and all the matters warranting the exaction of the tax either continued or took place thereafter, and in addition it was not the purpose of the commerce clause to relieve those engaged in interstate commerce of their just share of state tax burdens, merely because an incidental or consequential effect of the tax was an increase in the cost of doing the business, and the exaction of the tax imposed the same burden on the business tax whether prosecuted by means of intra or interstate commerce or both, and such tax does not discriminate against interstate commerce where equality is sustained. Stone v. General Contract Purchase Corp., 193 Miss. 301, 7 So. 2d 806, 1942 Miss. LEXIS 83 (Miss. 1942), limited, Lincoln Nat'l Life Ins. Co. v. State Tax Com., 196 Miss. 82, 16 So. 2d 369, 1944 Miss. LEXIS 170 (Miss. 1944).

The fact that interstate commerce may be involved in the acquisition outside of the state of notes executed within, and secured by liens on property within the state, does not affect the validity of a state privilege tax on the business of acquiring notes secured by liens upon motor vehicles, furniture, etc., where, after the notes had been acquired and been delivered in interstate commerce to the holder, the subsequent activities of the holder, in connection with the collection of the notes and the enforcement of the liens, are sufficient, of themselves, to support the tax. Stone v. General Contract Purchase Corp., 193 Miss. 301, 7 So. 2d 806, 1942 Miss. LEXIS 83 (Miss. 1942), limited, Lincoln Nat'l Life Ins. Co. v. State Tax Com., 196 Miss. 82, 16 So. 2d 369, 1944 Miss. LEXIS 170 (Miss. 1944).

3. Construction and application, generally.

A money lender duly licensed under the Small Loan Privilege Tax Act of 1958 (Code 1942, § 5591-31 et seq.) may also be subject to the tax imposed on finance companies. Attala Loans, Inc. v. Standard Discount Corp., 249 Miss. 282, 161 So. 2d 631, 1964 Miss. LEXIS 391 (Miss. 1964).

A finance company which has paid the tax levied by this section [Code 1942, § 9341] may not be required to pay also the tax levied under Code 1942 § 9396-134, where there is no evidence that it is engaged in the business of an industrial loan company, industrial bank, or Morgan Plan Company. 246 Miss. 698, 149 So. 2d 516.

The statewide finance company tax does not include the privilege of lending money at a greater rate of interest than 15 per cent and therefore is not in lieu of the municipal tax on moneylenders who charge more than 15 per cent. Bailey v. Associates Loan Co., 218 Miss. 512, 68 So. 2d 476, 1953 Miss. LEXIS 566 (Miss. 1953).

Where a manufacturer of tractors permitted the dealers to accept in part payment trade-in tractors, the dealer retaining possession of the trade-in chattel, and when he sold it on part cash and part credit, taking a note for the balance, he had the privilege to transfer the note at its face value to the manufacturer to be applied on tractor purchases by the dealer from the manufacturer, the manufacturer was not liable for privilege or occupation taxes on the notes taken from the purchasers of the trade-in property, the plan being simply an incidental means by which the manufacturer promoted the sale of its tractors, and wherein it realized on that which was taken as a part of the purchase price of its tractors, not the tractors of some other person. Stone v. J. I. Case Co., 194 Miss. 708, 10 So. 2d 201, 1942 Miss. LEXIS 163 (Miss. 1942).

Where a nonresident manufacturer of tractors and other farm and industrial machinery sold its products to a resident agent, frequently selling on terms of part cash, with the balance evidenced in the form of instalment notes, secured by conditional sales contracts, and in some instances mortgages on additional property, and no notes or other securities were received except those given by way of part payment for machinery, the manufacturer was not subject to the tax as one engaged in the business of lending money. Stone v. Allis-Chalmers Mfg. Co., 193 Miss. 294, 8 So. 2d 228, 1942 Miss. LEXIS 92 (Miss. 1942).

Where the manufacturer of tractors and other farm machinery included as part of some of its sales “allied equipment” appropriate to be used with the tractor, both tractor and equipment being included in one transaction and the tractor manufacturer paying directly to the manufacturer of the equipment the price therefor, and then the tractor manufacturer took notes, payable to himself, to cover the balance due on the entire assembly, but no notes or securities were taken from the customers payable to the owner or manufacturer of the allied equipment, the fact that such allied equipment was involved in the transaction did not render the tractor manufacturer liable for the tax as one engaged in lending money. Stone v. Allis-Chalmers Mfg. Co., 193 Miss. 294, 8 So. 2d 228, 1942 Miss. LEXIS 92 (Miss. 1942).

4. —Foreign companies.

The tax here imposed is applicable alike to finance companies acquiring securities through their offices and agents located and residing in the state and to those with offices and agents outside the state who acquire the ownership and come into possession of such security under similar terms and conditions through local dealers in the state. Stone v. General Electric Contracts Corp., 193 Miss. 317, 7 So. 2d 811, 1942 Miss. LEXIS 84 (Miss. 1942), limited, Lincoln Nat'l Life Ins. Co. v. State Tax Com., 196 Miss. 82, 16 So. 2d 369, 1944 Miss. LEXIS 170 (Miss. 1944).

The privilege tax herein imposed is applicable to a foreign corporation which has neither filed its corporate charter nor qualified to do business in the state and neither maintains an office nor has an agent in its employ in the state who is vested with executive authority to finally consummate the purchase, discount or other acquisition of the note and security enumerated by the statute and which the statute has defined as “doing business” in the state. Stone v. General Electric Contracts Corp., 193 Miss. 317, 7 So. 2d 811, 1942 Miss. LEXIS 84 (Miss. 1942), limited, Lincoln Nat'l Life Ins. Co. v. State Tax Com., 196 Miss. 82, 16 So. 2d 369, 1944 Miss. LEXIS 170 (Miss. 1944).

§ 27-21-5. Schedule of tax.

The rate by which the amount of the tax hereby levied shall be one-fourth of one per centum (1/4 of 1%) of the total amount of indebtedness secured by tangible property located in the State of Mississippi.

HISTORY: Codes, 1942, § 9342; Laws, 1940, ch. 110; Laws, 1950, ch. 541, § 2; Laws, 1994, ch. 497, § 2, eff from and after May 31, 1994.

JUDICIAL DECISIONS

1. In general.

The phrase “total amount of indebtedness” as applied to an interest-bearing note of a finance company included the principal amount of the debt but not the “Estimated Finance Charge” where the interest charges were not included in the “Amount Financed” and the interest varied precisely with how long the borrower had had use of the principal outstanding balance. Auditor of Public Accounts v. Consumer Credit Plan, 388 So. 2d 150, 1980 Miss. LEXIS 2097 (Miss. 1980).

The phrase “total amount of indebtedness” as applied to a finance corporation meant the total of the face amounts of all notes or evidences of indebtedness, including the total finance charges made by the company as well as amounts used to refinance previous loans made by the company and for which the privilege tax had previously been paid. ABC Finance Corp. v. Auditor of Public Accounts, 339 So. 2d 555, 1976 Miss. LEXIS 1669 (Miss. 1976).

§ 27-21-7. Filing of report with Department of Revenue; payment of tax; due dates.

  1. Every person, firm, corporation or association liable for the tax under the provisions of this chapter, shall make and file with the State Tax Commission a full and correct report of the total amount of the indebtedness it has secured by tangible personal property located in Mississippi and pay to the State Tax Commission the tax computed as provided in Section 27-21-5.

    Such report and payment are due as follows:

    For the period January 1 through March 31, the report and payment are due April 20;

    For the period April 1 through June 30, the report and payment are due July 20;

    For the period July 1 through September 30, the report and payment are due October 20;

    For the period October 1 through December 31, the report and payment are due January 20.

  2. An amended report for March through May 1994, along with indebtedness acquired for June 1994, shall be due July 20, 1994.

HISTORY: Codes, 1942, § 9343; Laws, 1940, ch. 110; Laws, 1994, ch. 497, § 3, eff from and after May 31, 1994.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Cross References —

Refund of taxes erroneously paid, see §27-73-1 et seq.

§ 27-21-9. Tax in lieu of other privilege taxes.

The tax hereby levied is in lieu of all other privilege taxes upon such business, and shall be paid to the commissioner, as provided by law, previous to enjoyment of the privilege for the period covered by the payment; and the amounts paid by the taxpayer in any given calendar year shall be credited upon such income tax as may be due by the taxpayer for such calendar year, or for the next fiscal year ending after the close of such calendar year on the income derived exclusively from the business which measures the annual statewide privilege tax levied by Section 27-21-3, Mississippi Code of 1972. The credit so allowed shall, in no event, be in a greater amount than the total amount of income tax due by the taxpayer for such calendar or fiscal year; it being the purpose and effect of this section that whichever of the above taxes is greater in amount shall be paid by the taxpayer.

HISTORY: Codes, 1942, § 9344; Laws, 1940, ch. 110; Laws, 1982, ch. 489, § 12, eff from and after January 1, 1983.

Editor’s Notes —

Laws of 1982, ch. 489, § 14, effective from and after January 1, 1982, provides as follows:

“SECTION 14. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 7, 13 and 21, Mississippi Code of 1972, prior to the applicable effective date of the sections of this act, whether such assessments, appeals, suits, claims or actions shall have been begun before the applicable effective date of the sections of this act, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to the applicable effective date of the sections of this act, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Cross References —

Small loan privilege tax law, see §75-67-201 et seq.

OPINIONS OF THE ATTORNEY GENERAL

The statute operates to prohibit municipalities from imposing local privilege taxes on finance companies. Exum-Petty, June 5, 1998, A.G. Op. #98-0323.

JUDICIAL DECISIONS

1. In general.

Taxpayer may claim entire privilege tax credit, notwithstanding that amount of credit exceeds privileged corporate subsidiary’s income tax attributable to its Mississippi operations, and this credit inures to benefit of affiliated group via consolidated return. General Motors Corp. v. Mississippi State Tax Com., 510 So. 2d 498, 1987 Miss. LEXIS 2606 (Miss. 1987).

Term “taxpayer”, under §27-21-9, means entity liable for payment of privilege tax. General Motors Corp. v. Mississippi State Tax Com., 510 So. 2d 498, 1987 Miss. LEXIS 2606 (Miss. 1987).

A corporation engaged in the finance or loan brokerage business is authorized under the provisions of this section [Code 1942, § 9344] to take credit upon Mississippi state income taxes due by it on income derived from sources unrelated to such business, for the amount assessed against it and paid as a privilege tax for engaging in the finance or loan brokerage business; such credit to be applied against income earned during the same calendar or fiscal year. Mississippi State Tax Com. v. Defenbaugh & Co. of Cleveland, 197 So. 2d 788, 1967 Miss. LEXIS 1535 (Miss. 1967).

§ 27-21-11. “Doing business” defined.

The terms “doing business”, or “doing a business”, as used in this chapter, shall mean and include any and every act, power or privilege exercised or enjoyed in this state as an incident to, or in connection with, the lending of money, acquiring or owning notes or other forms of indebtedness secured as aforesaid by liens on tangible personal property located in the state of Mississippi, which liens may be enforced or indebtedness collected under the laws and government of this state; and the enjoyment of any and every right or privilege as owner of such securities on account of which said act, right, power or privilege so exercised or enjoyed, the state of Mississippi can lawfully levy and collect a privilege tax. Provided, the terms “doing business”, or “doing a business”, as used in this chapter shall not include the owning of notes or other forms of indebtedness when said notes or other forms of indebtedness are owned by the dealer selling the tangible personal property securing said notes or other forms of indebtedness.

HISTORY: Codes, 1942, § 9345; Laws, 1940, ch. 110.

RESEARCH REFERENCES

Am. Jur.

4 Am. Jur. Proof of Facts, Doing Business, Proof No. 1 (doing business).

JUDICIAL DECISIONS

1. In general.

A nonresident foreign corporation engaged in the business of purchasing collateral notes from dealers and manufacturers in Mississippi is not engaged in doing business as defined in this section [Code 1942, § 9345]. Ross Constr. Co. v. U. M. & M. Credit Corp., 214 So. 2d 822, 1968 Miss. LEXIS 1336 (Miss. 1968).

All of the things necessary for the prosecution of a business need not take place within the state imposing a privilege tax thereon before the tax can be exacted; all that is necessary is that something be done or take place within the taxing state that is incident to or substantially connected with the prosecution of the business. Stone v. General Contract Purchase Corp., 193 Miss. 301, 7 So. 2d 806, 1942 Miss. LEXIS 83 (Miss. 1942), limited, Lincoln Nat'l Life Ins. Co. v. State Tax Com., 196 Miss. 82, 16 So. 2d 369, 1944 Miss. LEXIS 170 (Miss. 1944).

This section [Code 1942, § 9345] is applicable to a corporation engaging in the business of acquiring notes secured by lien upon motor vehicles, furniture and refrigerators, at an office outside the state, where the notes are secured by liens on property located within the state, which are enforceable in the courts of the state, and agents of the corporation come into the state, collect payments on the notes, ascertain the existence and conditions of the property securing the notes, and, when necessary, take possession of the property in order to enforce the lien. Stone v. General Contract Purchase Corp., 193 Miss. 301, 7 So. 2d 806, 1942 Miss. LEXIS 83 (Miss. 1942), limited, Lincoln Nat'l Life Ins. Co. v. State Tax Com., 196 Miss. 82, 16 So. 2d 369, 1944 Miss. LEXIS 170 (Miss. 1944).

The tax herein imposed is applicable to persons and corporations who acquire securities of the character described herein at a place of business in another state, since the fact that a corporation’s agents come into the state, collect the payments due on the note held by it, ascertain the existence and condition of the property securing the payments and when necessary take possession of the property in order to enforce the lien thereon, are necessary incidents to the successful prosecution of the corporation’s business and are within the statutory definition of “doing business,” and are sufficient to sustain the exaction of the tax, in addition to the fact that the state gives protection to and allows enforcement of the lien taken on property in the state to secure the notes and other evidences of indebtedness purchased by the corporation. Stone v. General Contract Purchase Corp., 193 Miss. 301, 7 So. 2d 806, 1942 Miss. LEXIS 83 (Miss. 1942), limited, Lincoln Nat'l Life Ins. Co. v. State Tax Com., 196 Miss. 82, 16 So. 2d 369, 1944 Miss. LEXIS 170 (Miss. 1944).

§ 27-21-13. Doing business without paying tax; denial of access to courts to collect debts; penalty for passing tax on to consumer or dealer.

If any person, firm, corporation or association shall do business in this state as hereinbefore defined, without having paid the tax hereby imposed, then, in addition to all other fines and penalties, such person, firm, corporation or association, shall be denied access to the courts of this state for the purpose of collecting any indebtedness evidenced by securities held, enforcing securities so held or acquired, or for the purpose of obtaining possession of the property upon which a lien exists under such note or other form of indebtedness, or for the purpose of obtaining judgment on any such notes or contracts or other evidences of indebtedness, or for any other purpose in connection with the enforcement of any right acquired by the acquisition or ownership of such notes, evidences of indebtedness or other contracts. If any holder of such paper shall directly or indirectly pass the tax imposed by this chapter on to the consumer or dealer, or shall attempt to do so, such holder shall be liable to a penalty of Two Hundred Dollars ($200.00) for each separate transaction involved, which penalty or penalties may be recovered by suit by any such dealer or consumer aggrieved. This section shall be construed liberally in favor of the dealer or consumer aggrieved.

HISTORY: Codes, 1942, § 9346; Laws, 1940, ch. 110; Laws, 1994, ch. 497, § 4, eff from and after May 31, 1994.

Cross References —

Small loan privilege tax law, see §75-67-201 et seq.

RESEARCH REFERENCES

Am. Jur.

51 Am. Jur. 2d, Licenses and Permits §§ 50, 51, et seq.

53A Am. Jur. 2d, Money Lenders and Pawnbrokers §§ 1-33 et seq.

CJS.

53 C.J.S., Licenses §§ 70-72.

58 C.J.S., Money Lenders § 4.

JUDICIAL DECISIONS

1. In general.

A loan broker licensed under the Small Loan Privilege Tax Act (Code 1942, § 5591-31 et seq.) is neither a “consumer” or a “dealer” within the meaning of this section [Code 1942, § 9346]. Attala Loans, Inc. v. Standard Discount Corp., 249 Miss. 282, 161 So. 2d 631, 1964 Miss. LEXIS 391 (Miss. 1964).

A money lender duly licensed under the Small Loan Privilege Tax Act of 1958 (Code 1942, § 5591-31 et seq.) is not subject to the penalty imposed by this section [Code 1942, § 9346]. Attala Loans, Inc. v. Standard Discount Corp., 249 Miss. 282, 161 So. 2d 631, 1964 Miss. LEXIS 391 (Miss. 1964).

Default by a foreign corporation in the payment of privilege taxes for prior years does not impose the penalty of disqualification to sue on business done in a year for which the tax was paid. Wilkinson v. General Contract Purchase Corp., 202 Miss. 132, 30 So. 2d 237, 1947 Miss. LEXIS 251 (Miss. 1947).

§ 27-21-15. Records to be kept.

It shall be the duty of every person engaging or continuing in this state, in any business as defined in this chapter, and for which the privilege tax is imposed by this chapter, to keep and preserve adequate records of all transactions by which securities of any character are required, evidencing liens upon tangible property located in this state, as hereinbefore defined. The records provided for in this section shall be kept in the taxpayer’s principal place of business within this state, and if no such principal place of business is maintained in this state, then such records shall be kept at some convenient place in the custody of some reliable officer or person to be designated by the commissioner. Said records shall be open to inspection by the commissioner or his duly authorized agents at all reasonable times, for the purpose of ascertaining the amount of taxes due under this chapter.

HISTORY: Codes, 1942, § 9348; Laws, 1940, ch. 110.

§ 27-21-17. Repealed.

Repealed by Laws, 1995, ch. 345, § 1, eff from and after January 1, 1995.

[Codes, 1942, § 9349; Laws, 1940, ch. 110; Laws, 1977, ch. 374, § 1; Laws, 1994, ch. 497, § 5]

Editor’s Notes —

Former §27-21-17 provided for penalty for failure to pay tax.

§ 27-21-19. Enforcement.

All administrative provisions of the Mississippi Sales Tax Law shall apply with like force and effect to all persons liable for taxes under the provisions of this chapter, and the commissioner and the state tax commission shall exercise all power and authority and perform all the duties with respect to taxpayers under this chapter as are provided in said Mississippi Sales Tax Law. In case of conflict between the provisions of this chapter and any provision in the Mississippi Sales Tax Law, then the provisions of this chapter shall control.

HISTORY: Codes, 1942, § 9350; Laws, 1940, ch. 110; Laws, 1977, ch. 374, § 2, eff from and after passage (approved March 18, 1977).

Editor’s Notes —

Effective July 1, 2010, Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Cross References —

Attachment at law against debtors, see §11-33-1 et seq.

Garnishment, generally, see §11-35-1 et seq.

Executions, generally, see §13-3-111 et seq.

Sheriff’s execution and return of process, see §19-25-37.

Mississippi Sales Tax Law, see §27-65-1 et seq.

RESEARCH REFERENCES

Am. Jur.

51 Am. Jur. 2d, Licenses and Permits §§ 107-110 et seq.

CJS.

53 C.J.S., Licenses § 101 et seq.

Chapter 23. Chain Store Privilege Tax [Repealed]

§§ 27-23-1 through 27-23-23. Repealed.

Repealed by Laws, 1977, ch. 414, § 2, from and after July 1, 1979.

[Codes, 1942, §§ 9300-9311; Laws, 1940, ch. 121]

Editor’s Notes —

Former §§27-3-1 through27-3-23 pertained to chain store privilege tax.

Laws of 1977, ch. 414, § 1, effective from and after passage, approved March 29, 1977, amended §27-23-7. Section 2 of ch. 414 provides that §§27-23-1 through27-23-23 will stand repealed by operation of law from and after July 1, 1979. Section 3 of ch. 414 reads as follows:

SECTION 3. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under any section amended or repealed by this act, whether presently pending or to arise and all provisions of said sections are hereby expressly continued in full force, effect and operation for such purposes.

Chapter 25. Severance Taxes

Article 1. Timber and Timber Products.

§ 27-25-1. Tax levied.

  1. There is hereby assessed and levied a privilege tax upon each person engaged within this state in the business of growing, felling, cutting, severing and producing logs or any timber products from the soil or water, for sale, profit or commercial use; or purchasing, logging, or selling logs or timber products for commercial purposes. The tax shall be as follows:
    1. For timber, all species used in the manufacture of lumber, veneer, chips or other products:
      1. One Dollar ($1.00) per thousand board feet, or Twelve Cents ($.12) per ton, for pine and other soft woods;
      2. Seventy-five Cents ($.75) per thousand board feet, or Eight Cents ($.08) per ton, for hardwoods;
    2. For lumber, all species and kinds, including crossties: Seventy-five Cents ($.75) per thousand board feet actual board measure;
    3. For poles, piling, posts, stanchions and like timber products not manufactured into lumber: Three Dollars and Sixty Cents ($3.60) per one hundred (100) cubic feet;
    4. For timber products purchased by cubic feet other than those listed in paragraph (c):
      1. Fifty-five Cents ($.55) per one hundred (100) cubic feet for pine and other soft woods;
      2. Forty-one Cents ($.41) per one hundred (100) cubic feet for hardwoods;
    5. For pulpwood, all species and kinds except pine: Twenty-two and One-half Cents ($.22-1/2) per cord of one hundred twenty-eight (128) cubic feet;
    6. For pine pulpwood: Thirty Cents ($.30) per cord of one hundred twenty-eight (128) cubic feet;
    7. For stumpwood, lightwood or other distillate wood: Twenty-five Cents ($.25) per ton of two thousand (2,000) pounds;
    8. For turpentine crude gum: Thirty Cents ($.30) per barrel of four hundred (400) pounds;
    9. For all other timber products not hereinabove specified: Seventy-five Cents ($.75) per thousand board feet or Thirty-seven and One-half Cents ($.37-1/2) per cord of one hundred twenty-eight (128) cubic feet.
  2. If the tax has been paid by the producer, grower or vendor, then the purchaser shall report the purchases to the commissioner. This report shall be filed monthly by purchasers and shall give the following information: name and address of producer, grower or vendor, timber severance tax permit number, quantity purchased and quantity from each county in which timber products were severed. If tax has not been paid by producer, grower, or vendor, the tax shall be the liability of the purchaser and shall be paid by him.
  3. The tax hereby levied is primarily assessed against the grower of timber products or against the owner of the land from which the products were severed.
  4. The owner or owners of timber products produced or severed from the soil or water are hereby made proportionately responsible and liable for payment of any tax herein levied, and if the tax due is unpaid, then the taxes shall be paid to the commissioner by owner or owners. The tax shall operate as a first lien and privilege upon the timber products. The lien and privilege shall follow the timber products into the hands of the ultimate manufacturer or person or dealer.

HISTORY: Codes, 1942, § 9404-01; Laws, 1956, ch. 414, § 1; Laws, 1974, ch. 548, § 1; Laws, 1981, ch. 457, § 1; Laws, 1986, ch. 430, § 1; Laws, 1996, ch. 515, § 2, eff from and after July 1, 1996.

Editor’s Notes —

Laws of 1986, ch. 430, § 2, effective July 1, 1986, provides as follows:

“SECTION 2. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the timber severance tax laws prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of such laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

At the direction of the co-counsel for the Joint Legislative Committee on Compilation, Revision and Publication of Legislation, a typographical error in (1)(a)(ii) was corrected by inserting the word “per” following “Seventy-five Cents ($.75).”

Cross References —

Refund of taxes, generally, see §27-73-1 et seq.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 520.

CJS.

53 C.J.S., Licenses §§ 102, 106.

Law Reviews.

Ogletree, A primer concerning industrial timber litigation with emphasis upon Mississippi law. 59 Miss. L. J. 387, Fall 1989.

JUDICIAL DECISIONS

I. UNDER CURRENT LAW.

1.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. Validity.

7. Construction and application.

I. UNDER CURRENT LAW.

1.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. Validity.

Statutes on taxation are to be construed liberally in favor of the taxpayer and strictly against the taxing power, and all doubts are to be resolved in favor of the taxpayer. Stone v. General Box Co., 212 Miss. 60, 53 So. 2d 85, 1951 Miss. LEXIS 427 (Miss. 1951).

7. Construction and application.

By use of the words “board measure” in the statute [Code 1942, § 9404], the legislature did not intend that this would mean the measurement of boards that may be produced from the logs. Stone v. General Box Co., 212 Miss. 60, 53 So. 2d 85, 1951 Miss. LEXIS 427 (Miss. 1951).

This tax of fifteen cents per thousand feet, board measure, for saw timber logs, cross ties, and veneer stock, severed from the soil, is not upon the products which may be manufactured therefrom but a tax on the logs. Stone v. General Box Co., 212 Miss. 60, 53 So. 2d 85, 1951 Miss. LEXIS 427 (Miss. 1951).

Under a former enactment (Laws 1934, ch. 119, § 2a; and Laws 1936, ch. 158, § 2), one whose principal business was the manufacture of veneer and wooden plugs and whose timber business was a mere incident thereto, was not subject to tax. Stone v. Martin Veneer Corp., 183 Miss. 712, 184 So. 435, 1938 Miss. LEXIS 286 (Miss. 1938).

§ 27-25-3. Definitions.

The following words, terms and phrases, when used in this article, shall have the meanings as defined in this section, except where the context clearly indicates otherwise:

“Commissioner, ” “State Tax Commissioner” or “Tax Commissioner” means the Commissioner of Revenue of the Department of Revenue.

“Grower” means any person owning or leasing lands on which timber or timber products are grown or produced.

“Logs” means stems or trunks of trees cut into convenient lengths for the manufacture of lumber or other timber products.

“Lumber” means products sawed or hewed from logs, and shall be measured by actual board measure in units of board feet, but does not mean other products manufactured from logs such as veneer sheets, tight or slack cooperage, hardwood shuttle blocks, hickory, furniture or handle dimension blanks.

“Person” means any individual, firm, copartnership, association, corporation, receiver, trustee or any other group or combination acting as a unit, and the plural as well as the singular.

“Producer” means any person engaging in or continuing to engage in this state in the business of severing or purchasing timber or timber products form the soil or water.

“Pulpwood” means any timber or timber products severed, produced or used by the manufacturers in the production of pulp and pulp products and shall be measured in units of cords four (4) feet high, four (4) feet wide, and eight (8) feet long, containing one hundred twenty-eight (128) cubic feet, and shall be measured green with bark, as at the date of severance.

“Sever” means to cut, fell, or otherwise separate or produce from the soil or water any timber or timber products.

“Timber” means timber after severance or production.

“Timber products” means timber of all kinds, species, or sizes, after severance, including logs, lumber, poles, piling, posts, blocks, bolts, cordwood, and pulpwood, pine stumpwood, pine knots or other distillate wood, crossties, turpentine (crude gum), and all other products derived from timber which have a sale or commercial value.

HISTORY: Codes, 1942, § 9404-02; Laws, 1956, ch. 414, § 2; Laws, 1996, ch. 515, § 3; Laws, 2009, ch. 492, § 61, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 144 provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2010, rewrote (a).

Cross References —

Department of Revenue, see §27-3-1 et seq.

Transfer of powers, duties and functions of State Tax Commission and Chairman of the State Tax Commission to Commissioner of Revenue of the Department of Revenue, see §27-3-4.

Measure of saw logs and square timber, see §75-27-113.

§ 27-25-5. Measure of tax.

The measure of this tax is the quantity of timber or timber products at the date of severance or production. If the timber is manufactured into lumber and the tax cannot be computed from weight or measured volume, because no record is used or available or the producer or purchaser does not maintain adequate records to show the measure of the tax by weight or measured volume, the tax shall be paid upon the number of board feet of lumber manufactured from the timber. The commissioner may prescribe rules and regulations for ascertaining the quantity of timber or timber products for the purposes of this article.

HISTORY: Codes, 1942, § 9404-03; Laws, 1956, ch. 414, § 3; Laws, 1996, ch. 515, § 4, eff from and after July 1, 1996.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 520.

Law Reviews.

Ogletree, A primer concerning industrial timber litigation with emphasis upon Mississippi law. 59 Miss. L. J. 387, Fall 1989.

§ 27-25-7. Measure of tax; shipment out of state without sale.

If any person liable for any tax under this article shall ship or transport his timber or timber products, or any part thereof, out of the state, without making a sale, then the quantity or value thereof, as the case may be, in the condition or form in which they existed immediately before transportation out of the state, shall be the basis for the assessment of the tax imposed by this section.

HISTORY: Codes, 1942, § 9404-04; Laws, 1956, ch. 414, § 4.

§ 27-25-9. Persons exempt.

The tax herein levied shall not apply to, nor shall such tax be required of, those individual owners of timber who occasionally sever or cut the same from their own premises, to be utilized by them in the construction or repair of their own structures, buildings or improvements, or for home consumption or used in the processing of any farm products, or to a purchaser or consumer of timber, or its products, on which the tax herein levied has been paid.

HISTORY: Codes, 1942, § 9404-05; Laws, 1956, ch. 414, § 5.

§ 27-25-11. Collection and disposition of tax; apportionment among counties.

All taxes herein levied shall be collected by the state tax commissioner and shall be deposited in the state treasury in accordance with Section 7-9-21. For the 1984 fiscal year and each fiscal year thereafter, eighty percent (80%) of such collections shall be credited to the forest resources development fund and twenty percent (20%) of such collections shall be returned to the counties from which the timber or its products was severed. The state treasurer upon receipt of said funds shall transfer those funds to be credited to the forest resources development fund and shall remit the counties’ share of said funds on or before the fifteenth day of the month next succeeding the month in which such collections are made.

The commissioner shall determine amounts due the counties from which the timber or its products was severed and shall certify to the state treasurer the amount due each county or special fund. The state treasurer shall requisition moneys from such accounts in such amounts as determined and certified by the commissioner. The state auditor shall deliver the warrant to the state treasurer, who shall transfer such funds to each county or special fund by warrant or by electronic funds transfer on the due date.

The commissioner shall deliver on or before the fifteenth day of the month next succeeding the month in which such collections are made, a report to the county receiving said funds, showing from whom said tax was collected. Upon receipt of said funds the county shall place same to the credit of its general fund, to be expended as follows: The moneys placed in the general fund of the counties by this article, not required by law to be otherwise expended, may, in the discretion of the boards of supervisors, be expended in maintaining county roads and bridges or for retiring general county bonds and they are hereby authorized to apportion these funds to the various taxing districts of the county in a just and equitable manner for the payment of bonds and interest, or school and road maintenance purposes, in proportion to the amount of timber or its products severed therefrom. Provided further, that any additional funds which accrue to any county as a result of the increase in tax provided in this article shall not be chargeable to the county in determining the state funds needed annually to support the minimum educational program under Section 37-19-37.

HISTORY: Codes, 1942, § 9404-06; Laws, 1956, ch. 414, § 6; Laws, 1974, ch. 548 § 2; Laws, 1977, ch. 486, § 28; Laws, 1981, ch. 457, § 2; Laws, 1984, ch. 478, § 15, eff from and after July 1, 1984.

Editor’s Notes —

Laws of 1984, ch. 478, § 3, effective from and after July 1, 1984, provides:

“SECTION 3. For purpose of this section, requirements that funds be deposited on the same day “collected” shall mean when remittances of tax collections and reports in connection therewith shall have been subjected to only minimum essential but expeditious processing.”

Laws of 1984, ch. 478, § 35, provides:

“SECTION 35. The provisions of this act shall control if in conflict with any other statute, the operation of which would tend to frustrate the purposes of this act.”

Section 37-19-37, referred to in the last paragraph, was repealed by Section 30 of Chapter 612, Laws of 1997. It related to the determination of the state funds needed annually to support the minimum education program.

Cross References —

State Tax Commission as meaning the Department of Revenue, see §27-25-3.

Forest resource development fund, consisting of portion of privilege taxes on timber and timber products, see §49-19-227.

RESEARCH REFERENCES

CJS.

53 C.J.S., Licenses § 106.

§ 27-25-13. Timber severed from government lands.

Liability for the tax imposed by this article shall apply to any person who shall sever any timber or timber products from government-owned land or lands, either state or federal, in event the timber or timber products severed enter commercial channels of trade or competitive markets.

HISTORY: Codes, 1942, § 9404-07; Laws, 1956, ch. 414, § 7.

§ 27-25-15. Title in dispute.

When the title to any timber or timber products being produced or severed from the soil or water, is in dispute, or whenever the purchaser of such timber or timber products, or any person engaged in the producing or severing of timber or timber products from the soil or water, shall be withholding payments on account of litigation, or for any other reason, such purchaser of timber or timber products, or person actually engaged in producing or severing such timber or timber products, is hereby authorized, empowered and required to deduct from the gross amount thus held the amount of the tax herein levied, and to make remittance thereof to the commissioner, as provided by this article.

HISTORY: Codes, 1942, § 9404-08; Laws, 1956, ch. 414, § 8.

§ 27-25-17. Returns; records; penalty.

Every person producing or severing timber or timber products from the soil or water in this state, shall, when making the reports required by this article, file with the commissioner a statement, under oath, on forms prescribed by him of the business conducted by such person during the period for which the report is made, showing the kind of timber or timber products and the gross quantity and value thereof so severed or produced, and such other reasonable and necessary information pertaining thereto as the commissioner may require for the proper enforcement of the provisions of this article.

All persons engaged in the business of purchasing or manufacturing, in whole or in part, any timber or timber products in this state, shall make and keep for a period of three years, a complete and accurate record showing the gross quantity of timber or timber products purchased, the value thereof, the names of the persons from whom purchased, the time of purchase, the county in which severed and any other information which the commissioner may require. Any person failing to make the report required by this section shall be guilty of a misdemeanor and be punished by a fine of not less than Fifty Dollars ($50.00), nor more than Five Hundred Dollars ($500.00), for each such offense.

HISTORY: Codes, 1942, § 9404-09; Laws, 1956, ch. 414, § 9.

Cross References —

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

§ 27-25-19. Carriers; records; removal from state without permit or payment of tax penalized.

When requested by the commissioner, all transporters (railroads, motor vehicles, or other interstate commerce carriers) of timber or timber products which are subject to the tax herein imposed, out of, within, or across the State of Mississippi, shall be required to furnish the commissioner such information relative to the transportation of such timber or timber products as may be necessary to carry out the provisions of this article.

The commissioner shall have authority to inspect bills of lading, waybills, or other similar documents, and such books and records as may relate to the transportation of timber or timber products in the hands of such transporter out of, within, or across the state; and the commissioner shall further be empowered to demand the production of such bills of lading, waybills, or other similar documents and books and records relating to the transportation of timber or timber products at any point in the State of Mississippi which he may designate.

The removal by the owner or owners, transporters, purchasers, or producers of timber or timber products, except interstate commerce carriers, from the state without first paying all severance tax that might be due, or obtaining from the commissioner or his duly authorized agent, in advance, written approval or permit to remove from the state any of the timber resources taxed by this article, shall be guilty of a misdemeanor and, upon conviction, be fined not less than Fifty Dollars ($50.00), nor more than Five Hundred Dollars ($500.00), for each such offense.

The commissioner, or his duly authorized agent, shall have the right and authority to assess and collect any severance tax found to be due and unpaid, at the point of removal from the state, upon all timber or timber products found being removed from the state and shall assess, in addition to the tax found due, interest at the rate of six per centum (6%) per annum, together with penalties and damages in an amount not to exceed Fifty Dollars ($50.00), and not to be less than Five Dollars ($5.00), upon any severer, producer, owner, purchaser, or transporter (except interstate commerce carriers), found to be removing timber or timber products from the state.

Provided, however, that in cases of interstate commerce carriers, duly qualified as such and having a permit to conduct such operations, using bills of lading or waybills prescribed or approved by the interstate commerce commission, such common carriers shall only be required to keep the usual records at an office or offices in this state where such records are usually kept.

HISTORY: Codes, 1942, § 9404-10; Laws, 1956, ch. 414, § 10.

Cross References —

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

§ 27-25-21. Additional information.

The commissioner shall have the power to require any person engaged in producing or severing timber or timber products, from the soil or water, to furnish any additional information deemed by him to be necessary for the purpose of computing the amount of said tax. The commissioner shall have the power to examine the books, records, letters, papers, documents, and all files of such persons for the purpose of assessing the tax; and, to that end, shall have the power to examine witnesses, and if any such witness shall fail or refuse to appear at the request of the commissioner, or refuse access to books, records, letters, papers, documents and files, said commissioner shall have the power and authority to proceed as provided by the Mississippi Sales Tax Law.

HISTORY: Codes, 1942, § 9404-11; Laws, 1956, ch. 414, § 11.

Cross References —

Sales tax law, see §27-65-1 et seq.

§ 27-25-23. When tax due and payable; returns; penalty; administration.

The taxes levied hereunder shall be due and payable in monthly installments, on or before the fifteenth day of the month next succeeding the month in which the tax accrues. The person liable for the tax shall, on or before the fifteenth day of the month, make out a return on the form prescribed, showing the amount of the tax for which he is liable for the preceding month, and shall mail or send the same, together with a remittance for the amount of the tax, to the office of the commissioner. Provided, however, that when the total tax for which any person is liable under this article does not exceed the sum of Three Thousand Six Hundred Dollars ($3,600.00) a year, a quarterly return and remittance, in lieu of the monthly return, may be made on or before the fifteenth day of the month next succeeding the end of the quarter for which the tax is due. Such return shall be signed by the taxpayer or a duly authorized agent of the taxpayer.

All administrative provisions and definitions of the Mississippi Sales Tax Law, including those imposing penalties, interest and damages for failure to pay taxes imposed, and all other requirements and duties imposed upon taxpayers under said chapter, shall apply with like force and effect to all persons liable for taxes under the provisions of this article, and the commissioner shall exercise all power and authority and perform all the duties with respect to taxpayers under this article as are provided in said Mississippi Sales Tax Law. In case of conflict between the provisions of this article and any provisions of said sales tax law, then the provisions of this article shall control.

Provided, that in the case of persistent or willful failure to make any return and pay the tax shown to be due, damages of not less than ten percent (10%), nor more than twenty-five percent (25%), shall be assessed and collected by the commissioner, in addition to all other penalties. All damages collected on timber or timber products hereunder shall be disbursed to the state and counties on the basis of one half to the county in which severed, and one half to the state.

HISTORY: Codes, 1942, § 9404-12; Laws, 1956, ch. 414, § 12; Laws, 1997, ch. 397, § 1, eff from and after July 1, 1997.

Cross References —

Action to recover tax, penalty and interest, see §27-35-5.

Sales tax law, see §27-65-1 et seq.

§ 27-25-25. Procedure where owner pays tax direct to tax commissioner; withholding tax in case of purchases by supervisors.

If any person engaged in the business of felling, logging, manufacturing, processing or otherwise handling of timber or timber products severed from the soil or water, or in purchasing timber or timber products shall fail to remit to the commissioner, as required, the tax imposed by this article for the reason that the owner of such timber or timber products is paying the tax direct to the tax commissioner, then such person shall report to the commissioner, on forms prescribed by him, the kinds and quantities of timber or timber products upon which the tax was not paid. Such reports shall be made at the end of each calendar month.

When any board of supervisors, or any members thereof, of any county in the state shall purchase any timber or timber products upon which the tax has not been paid, then the said board of supervisors shall file the reports and remit the tax due to the commissioner in the same manner as is required of other taxpayers.

HISTORY: Codes, 1942, § 9404-13; Laws, 1956, ch. 414, § 13.

§ 27-25-27. Exemption from ad valorem taxes.

On and after December 31, 1955, all growing, standing timber, trees and shrubs in the State of Mississippi, or any county, municipality, levee district, or other taxing district therein, shall be exempt from all ad valorem taxes. And such timber, trees and shrubs after severance shall be exempt from ad valorem taxes so long as such timber, trees, or shrubs shall remain in the log state, or unmanufactured condition and so long as the title thereto shall remain in any person other than the manufacturer or processor thereof.

HISTORY: Codes, 1942, § 9404-14; Laws, 1956, ch. 414, § 14.

Cross References —

Ad valorem tax exemption generally, see §27-31-1 et seq.

RESEARCH REFERENCES

Law Reviews.

Ogletree, A primer concerning industrial timber litigation with emphasis upon Mississippi law. 59 Miss. L. J. 387, Fall 1989.

Article 3. Salt Severance Tax.

§ 27-25-301. Short title.

This article may be cited as the “Mississippi Salt Severance Tax Law.”

HISTORY: Codes, 1942, § 9405-01; Laws, 1962, ch. 592, § 1, eff from and after June 1, 1962.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 520.

CJS.

58 C.J.S., Mines and Minerals §§ 445-449.

§ 27-25-303. Definitions.

The words, terms and phrases used in this article shall have the meanings ascribed to them herein.

“Tax commission, ” “State Tax Commission” or “department” means the Department of Revenue of the State of Mississippi.

“Commissioner” or “Chairman of the State Tax Commission” means the Commissioner of Revenue of the Department of Revenue.

“Person” means and includes any individual, firm, copartnership, joint venture, association, corporation, estate, trust or other group or combination acting as a unit, and includes the plural as well as the singular in number.

“Taxpayer” means any person liable for or having paid any tax to the State of Mississippi under the provisions of this article.

“Producer” means any person who produces or severs or who is responsible for the production of salt from the earth or water for sale, profit or commercial use.

“Production” means the total amount or quantity of marketable salt produced by whatever measurement used.

“Value” means and includes the purchase price or royalty, cost, and any other expense as determined by generally accepted accounting principles of underground mining and handling of production to the point where processing begins.

“Processing” means an activity of an industrial or commercial nature wherein labor or skill is applied, by hand or machinery, to raw materials so that a more useful product or substance of trade or commerce is produced for sale.

“Engaging in business” means any act or acts engaged in by producers, or parties at interest which results in the production of salt from the soil or water, for storage, transport or further processing.

“Salt” means a substance which is chemically classified as sodium chloride.

HISTORY: Codes, 1942, § 9405-02; Laws, 1962, ch. 594, § 2; Laws, 2009, ch. 492, § 62, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 144 provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2010, rewrote (a) and (b).

Cross References —

Department of Revenue, see §27-3-1 et seq.

Transfer of powers, duties and functions of State Tax Commission and Chairman of the State Tax Commission to Commissioner of Revenue of the Department of Revenue, see §27-3-4.

§ 27-25-305. Tax levied.

There is hereby levied and assessed, and shall be collected by the commissioner, privilege taxes upon every person engaging or continuing within this state in the business of mining, severing or otherwise producing salt or causing it to be produced, for sale, profit or commercial use. The amount of such tax shall be three percent (3%) of the value of the entire production in this state.

The tax is hereby levied upon the entire production in this state regardless of the place of sale or the fact that delivery may be made to points outside the state, and the tax shall accrue at the time such salt is severed from the soil or water, and in its natural, unrefined or unprocessed state.

The tax levied hereunder shall be a lien upon all products produced within this state and such lien shall be entitled to preference over all judgments, executions, encumbrances or liens whensoever created.

HISTORY: Codes, 1942, § 9405-03; Laws, 1962, ch. 594, § 3, eff from and after June 1, 1962.

Cross References —

As to refund of taxes, generally, see §27-73-1 et seq.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 520.

CJS.

53 C.J.S., Licenses §§ 65-70.

58 C.J.S., Mines and Minerals §§ 445-449.

§ 27-25-307. Ad valorem exemptions.

All salt under the ground or salt produced or processed on producing properties and owned by the producer and all leases in production, including mineral rights in producing properties, shall be exempt from all ad valorem taxes now levied or hereafter levied by the State of Mississippi, or any county, or any other taxing district within this state.

HISTORY: Codes, 1942, § 9405-04; Laws, 1962, ch. 594, § 4, eff from and after June 1, 1962.

Cross References —

Ad valorem tax exemption of nonproducing gas, oil and mineral interests, see §27-31-73.

§ 27-25-309. Records.

Every person engaged in the business of producing salt in this state, or who is in charge of production operations, and who is required to pay the tax imposed by this article, shall make and keep, for a period of three (3) years, a complete and accurate record to substantiate all taxes accrued hereunder, showing the gross quantity of salt produced and the value of same, the names of the person or persons from whom purchased and the county in which located. All records shall be subject to examination by the commissioner.

The commissioner may promulgate such rules and regulations not inconsistent with this article and the Mississippi Sales Tax Law for keeping records, making returns and for the ascertainment, assessment and collection of the tax imposed hereunder as he may deem necessary to enforce its provisions.

HISTORY: Codes, 1942, § 9405-05; Laws, 1962, ch. 594, § 5, eff from and after June 1, 1962.

Cross References —

Sales tax law, see §27-65-1 et seq.

§ 27-25-311. Distribution of tax.

All taxes, damages or interest collected hereunder shall be paid into the state treasury by the state tax commission on the same day collected by it. The chairman of the state tax commission shall apportion such funds with one-half (1/2) going to the county in which the salt was produced and he shall certify such apportionment at the end of each month. The state treasurer shall remit to the county its share of said taxes, damages and interest on or before the twentieth day of the month next succeeding the month in which such collections were made.

The amount returned to the county may be divided among the supervisors districts by the board in consideration of the needs of the various districts and used for any authorized purpose.

HISTORY: Codes, 1942, § 9405-06; Laws, 1962, ch. 594, § 6; Laws, 1984, ch. 478, § 16, eff from and after July 1, 1984.

Editor’s Notes —

Laws of 1984, ch. 478, § 3, effective from and after July 1, 1984, provides:

“SECTION 3. For purpose of this section, requirements that funds be deposited on the same day “collected” shall mean when remittances of tax collections and reports in connection therewith shall have been subjected to only minimum essential but expeditious processing.”

Laws of 1984, ch. 478, § 35, provides:

“SECTION 35. “The provisions of this act shall control if in conflict with any other statute, the operation of which would tend to frustrate the purposes of this act.”

Cross References —

Boards of supervisors generally, see §19-3-1 et seq.

“State tax commission” as meaning the Department of Revenue, see §27-25-303.

§ 27-25-313. Returns.

The taxes levied by this article shall be due and payable on or before the twentieth day of the month next succeeding the month in which the tax accrues. The taxpayer shall make a return on a form provided by the commissioner showing the period covered, the amount and value of the production for the period, the county in which produced and such other information as the commissioner may require. The taxpayer shall compute the tax due for the period and file the return, together with remittance to cover.

HISTORY: Codes, 1942, § 9405-07; Laws, 1962, ch. 594, § 7, eff from and after June 1, 1962.

Cross References —

Action to recover tax, penalty and interest, see §27-35-5.

§ 27-25-315. Administration.

All administrative provisions of the Mississippi Sales Tax Law, including those which fix damages, penalties and interest for nonpayment of taxes and for noncompliance with the provisions of said chapter, and all other requirements and duties imposed upon taxpayers, shall apply to all persons liable for taxes under the provisions of this article, and the commissioner shall exercise all the power and authority and perform all the duties with respect to taxpayers under this article as are provided in said Mississippi Sales Tax Law, except where there is conflict, then the provisions of this article shall control. Any adjustment of taxes, damages or interest with any county necessary to correct any error, may be made on a subsequent disbursement to that county.

HISTORY: Codes, 1942, § 9405-08; Laws, 1962, ch. 594, § 8, eff from and after June 1, 1962.

Cross References —

Sales tax law, see §27-65-1 et seq.

Article 5. Oil Severed or Produced in State.

§ 27-25-501. Definitions.

Whenever used in this article, the following words and terms shall have the definition and meaning ascribed to them in this section, unless the intention to give a more limited meaning is disclosed by the context:

“Tax commission” or “department” means the Department of Revenue of the State of Mississippi.

“Commissioner” means the Commissioner of Revenue of the Department of Revenue.

“Annual” means the calendar year or the taxpayer’s fiscal year when permission is obtained from the commissioner to use a fiscal year as a tax period in lieu of a calendar year.

“Value” means the sale price, or market value, at the mouth of the well. If the oil is exchanged for something other than cash, or if there is no sale at the time of severance, or if the relation between the buyer and the seller is such that the consideration paid, if any, is not indicative of the true value or market price, then the commissioner shall determine the value of the oil subject to tax, considering the sale price for cash of oil of like quality. With respect to salvaged crude oil as hereinafter defined, the term “value” shall mean the sale price or market value of such salvaged crude oil at the time of its sale after such salvaged crude oil has been processed or treated so as to render it marketable.

“Taxpayer” means any person liable for the tax imposed by this article. With respect to the tax imposed upon salvaged crude oil as hereafter defined, the term “taxpayer” shall mean the person having title to the salvaged crude oil at the time it is being processed or treated so as to render it marketable.

“Oil” means petroleum, other crude oil, natural gasoline, distillate, condensate, casinghead gasoline, asphalt or other mineral oil which is mined, or produced, or withdrawn from below the surface of the soil or water, in this state. Any type of salvaged crude oil which, after any treatment, becomes marketable shall be defined as crude oil which has been severed from the soil or water.

“Severed” means the extraction or withdrawing from below the surface of the soil or water of any oil, whether such extraction or withdrawal shall be by natural flow, mechanically enforced flow, pumping or any other means employed to get the oil from below the surface of the soil or water, and shall include the withdrawing by any means whatsoever of oil upon which the tax has not been paid, from any surface reservoir, natural or artificial, or from a water surface. Provided, however, that in the case of salvaged crude oil, “severed” means the process of treating such oil so that it will become marketable and the time of severance shall occur upon completion of the treatment.

“Person” means any natural person, firm, copartnership, joint venture, association, corporation, estate, trust or any other group, or combination acting as a unit, and the plural as well as the singular number.

“Producer” means any person owning, controlling, managing or leasing any oil property, or oil well, and any person who produces in any manner any oil by taking it from the earth or water in this state, and shall include any person owning any royalty or other interest in any oil or its value, whether produced by him, or by some other person on his behalf, either by lease contract or otherwise.

“Engaging in business” means any act or acts engaged in (personal or corporate) by producers, or parties at interest, the result of which, oil is severed from the soil or water, for storage, transport or manufacture, or by which there is an exchange of money, or goods, or thing of value, for oil which has been or is in process of being severed, from the soil or water.

“Barrel” for oil measurement, means a barrel of forty-two (42) United States gallons of two hundred thirty-one (231) cubic inches per gallon, computed at a temperature of sixty (60) degrees Fahrenheit.

“Production” means the total gross amount of oil produced, including all royalty or other interest; that is, the amount for the purpose of the tax imposed by this article shall be measured or determined by tank tables compiled to show one hundred percent (100%) of the full capacity of tanks without deduction for overage or losses in handling. Allowance for any reasonable and bona fide deduction for basic sediment and water, and for correction of temperature to sixty (60) degrees Fahrenheit will be allowed. If the amount of oil produced has been measured or determined by tank tables compiled to show less than one hundred percent (100%) of the full capacity of tanks, then such amount shall be raised to a basis by one hundred percent (100%) for the purpose of the tax imposed by this article.

“Gathering system” means the pipelines, pumps and other property used in gathering oil from the property on which it is produced, the tanks used for storage at a central place, loading racks and equipment for loading oil into tank cars or other transporting media, and all other equipment and appurtenances necessary to a gathering system for transferring oil into trunk pipelines.

“Discovery well” means any well producing oil from a single pool in which a well has not been previously produced in paying quantities after testing.

“Development wells” means all oil producing wells other than discovery wells and replacement wells.

“Replacement well” means a well drilled on a drilling and/or production unit to replace another well which is drilled in the same unit and completed in the same pool.

“Three-dimensional seismic” means data which is regularly organized in three (3) orthogonal directions and thus suitable for interpretation with a three-dimensional software package on an interactive work station.

“Two-year inactive well” means any oil or gas well certified by the State Oil and Gas Board as having not produced oil or gas in more than a total of thirty (30) days during a twelve-consecutive-month period in the two (2) years before the date of certification.

“Horizontally drilled well” means a well in which the deviation of the borehole is at least eighty degrees (80°) from vertical so that the borehole penetrates a productive formation in a manner parallel to the formation and in which there is at least one thousand (1,000) feet of lateral penetration through productive reservoirs.

“Horizontally drilled recompletion well” means an existing well in which the deviation of the borehole is at least eighty degrees (80°) from vertical so that the borehole penetrates a productive formation in a manner parallel to the formation and in which there is at least one thousand (1,000) feet of lateral penetration through productive reservoirs.

HISTORY: Codes, 1942, § 9417-01; Laws, 1944, ch. 134, § 1; Laws, 1983, ch. 503, § 1; Laws, 1994, ch. 545, § 1; Laws, 1995, ch. 531, § 1; Laws, 2009, ch. 492, § 63; Laws, 2013, ch. 533, § 1, eff from and after July 1, 2013.

Editor’s Notes —

Laws of 1994, ch. 545, § 8, effective April 1, 1994, provides as follows:

“SECTION 8. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the oil and gas severance tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the oil and gas severance tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 1995, ch. 531, § 5, provides as follows:

“SECTION 5. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the oil and gas severance tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the oil and gas severance tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 2009, ch. 492, § 144 provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2010, rewrote (a) and (b).

The 2013 amendment added (s) and (t).

Cross References —

Inclusion of value of oil at point of production in total assessed valuation of county for purposes of provisions relative to salaries of tax assessors who also serve as tax collectors, see §25-3-3.

Department of Revenue, see §27-3-1 et seq.

Transfer of powers, duties and functions of State Tax Commission and Chairman of the State Tax Commission to Commissioner of Revenue of the Department of Revenue, see §27-3-4.

Effect on the whole of this article of adjudication of invalidity of any part of this article, see §27-25-525.

Tax imposed for administration expenses of state oil and gas board, see §53-1-73.

JUDICIAL DECISIONS

1. In general.

2. Person.

1. In general.

When lessors, under a lease which granted them the privilege of taking their royalties in kind, entered into a contract with the purchases of oil for the consideration of their forbearance to exercise this right, and agreed to accept an additional payment of 25 cents per barrel over and above the posted field price for crude oil, the additional per barrel payment represented a part of the value of the royalty oil of the lessors and is taxable under Code 1942, § 9417-02. Bass Dev. Corp. v. Mississippi State Tax Com., 271 So. 2d 432, 1973 Miss. LEXIS 1509 (Miss. 1973).

Where an amendment to the 1944 Act entitled the town of Heidelberg to one-third of oil severance taxes returned to Jasper County by reducing the amount payable of one-third of tax which was produced in the municipality, the amendment was not unconstitutional and it did not impair the town’s obligation of contracts which it held with holders of water and sewer system bonds issued under resolution of mayor and board of aldermen, pledging 75 per cent of all revenue selected by the town under 1944 Act or any amendments or substitutes therefor to retire the bonds. Town of Heidelberg v. Jasper County, 218 Miss. 147, 65 So. 2d 463, 1953 Miss. LEXIS 524 (Miss. 1953).

Levying of an annual privilege tax upon every group acting as a unit engaged in the business of producing or severing oil for commercial purposes is not unconstitutional as being violative of § 112 of the Constitution which provides that taxation shall be uniform and equal throughout the state and that property shall be assessed for taxes under general laws and by uniform rules according and in proportion to its true value. Gulf Refining Co. v. Stone, 197 Miss. 713, 21 So. 2d 19, 1945 Miss. LEXIS 307 (Miss. 1945).

Oil severance tax may be validly imposed upon royalty holders even though they took no personal part in the severance occupation, as against contention that such is an arbitrary legislative fiat. Gulf Refining Co. v. Stone, 197 Miss. 713, 21 So. 2d 19, 1945 Miss. LEXIS 307 (Miss. 1945).

2. Person.

Miss. Code Ann. §§27-25-501(h) and27-25-701(i) show that a different meaning of “person” than that contained in Miss. Code Ann. §1-3-39 was intended for the purposes of oil and gas severance taxation. Jones County Sch. Dist. v. Miss. Dep't of Revenue, 111 So.3d 588, 2013 Miss. LEXIS 71 (Miss. 2013).

Oil and gas severance taxes levied under Miss. Code Ann. §§27-25-501 to27-25-525 and27-25-701 to27-25-723 did not apply to a school district because the school district did not meet the definition of “person” set forth in Miss. Code Ann. §§27-25-501(h) and27-25-701(i), and there was nothing in the statutes indicating that the school district was subject to oil and gas severance taxes by necessary implication. Jones County Sch. Dist. v. Miss. Dep't of Revenue, 111 So.3d 588, 2013 Miss. LEXIS 71 (Miss. 2013).

§ 27-25-503. Privilege tax levied; exemptions [Paragraph (1)(c) repealed effective July 1, 2023].

    1. Except as otherwise provided in this section, there is levied, to be collected as provided in this article, annual privilege taxes upon every person engaging or continuing within this state in the business of producing, or severing oil from the soil or water for sale, transport, storage, profit or for commercial use. The amount of the tax shall be measured by the value of the oil produced, and shall be levied and assessed at the rate of six percent (6%) of the value of the oil at the point of production.
    2. The tax shall be levied and assessed at the rate of three percent (3%) of the value of the oil at the point of production on oil produced by an enhanced oil recovery method in which carbon dioxide is used; provided, that such carbon dioxide is transported by pipeline to the oil well site and on oil produced by any other enhanced oil recovery method approved and permitted by the State Oil and Gas Board on or after April 1, 1994, pursuant to Section 53-3-101 et seq.
      1. The tax shall be levied and assessed at the rate of one and three-tenths percent (1.3%) of the value of the oil at the point of production on oil produced from a horizontally drilled well or from any horizontally drilled recompletion well from which production commences from and after July 1, 2013, for a period of thirty (30) months beginning on the date of first sale of production or until payout of the well cost is achieved, whichever first occurs. Thereafter, the tax shall be levied and assessed as provided for in paragraph (a) of this subsection.
      2. Payout of a horizontally drilled well or horizontally drilled recompletion well shall be deemed to have occurred the first day of the next month after gross revenues, less royalties and severance taxes, equal to the cost to drill and complete the well.
      3. Each operator must apply by letter to the State Oil and Gas Board for the reduced rate provided in this paragraph (c), and shall provide the board with the status of payout on a semiannual basis of any horizontally drilled well or horizontally drilled recompletion well by signed affidavit executed by a company representative.
      4. This paragraph (c) shall be repealed from and after July 1, 2023; however, any horizontally drilled well or horizontally drilled recompletion well from which production commences before July 1, 2023, shall be taxed as provided for in this paragraph (c) notwithstanding that the repeal of this paragraph (c) has become effective.
  1. The tax is levied upon the entire production in this state regardless of the place of sale or to whom sold, or by whom used, or the fact that the delivery may be made to points outside the state, and the tax shall accrue at the time the oil is severed from the soil, or water, and in its natural, unrefined or unmanufactured state.
    1. Oil produced from a discovery well for which drilling or re-entry commenced on or after April 1, 1994, but before July 1, 1999, shall be exempt from the taxes levied under this section for a period of five (5) years beginning on the date of first sale of production from such well, provided that the average monthly sales price of such oil does not exceed Twenty-five Dollars ($25.00) per barrel. The exemption for oil produced from a discovery well as described in this paragraph (a) shall be repealed from and after July 1, 2003, provided that any such production for which a permit was granted by the board before July 1, 2003, shall be exempt for an entire period of five (5) years, notwithstanding that the repeal of this provision has become effective. Oil produced from development wells or replacement wells drilled in connection with discovery wells for which drilling commenced on or after January 1, 1994, but before July 1, 1999, shall be assessed at the rate of three percent (3%) of the value of the oil at the point of production for a period of three (3) years. The reduced rate of assessment of oil produced from development wells or replacement wells as described in this paragraph (a) shall be repealed from and after January 1, 2003, provided that any such production for which drilling commenced before January 1, 2003, shall be assessed at the reduced rate for an entire period of three (3) years, notwithstanding that the repeal of this provision has become effective.
    2. Oil produced from a discovery well for which drilling or re-entry commenced on or after July 1, 1999, shall be assessed at the rate of three percent (3%) of the value of the oil at the point of production for a period of five (5) years beginning on the date of first sale of production from such well, provided that the average monthly sales price of such oil does not exceed Twenty Dollars ($20.00) per barrel. The reduced rate of assessment of oil produced from a discovery well as described in this paragraph (b) shall be repealed from and after July 1, 2003, provided that any such production for which a permit was granted by the board before July 1, 2003, shall be assessed at the reduced rate for an entire period of five (5) years, notwithstanding that the repeal of this provision has become effective. Oil produced from development wells or replacement wells drilled in connection with discovery wells for which drilling commenced on or after July 1, 1999, shall be assessed at the rate of three percent (3%) of the value of the oil at the point of production for a period of three (3) years. The reduced rate of assessment of oil produced from development wells or replacement wells as described in this paragraph (b) shall be repealed from and after January 1, 2003, provided that any such production for which drilling commenced before July 1, 2003, shall be assessed at the reduced rate for an entire period of three (3) years, notwithstanding that the repeal of this provision has become effective.
    1. Oil produced from a development well for which drilling commenced on or after April 1, 1994, but before July 1, 1999, and for which three-dimensional seismic was utilized in connection with the drilling of such well shall be assessed at the rate of three percent (3%) of the value of the oil at the point of production for a period of five (5) years, provided that the average monthly sales price of such oil does not exceed Twenty-five Dollars ($25.00) per barrel. The reduced rate of assessment of oil produced from a development well as described in this paragraph (a) and for which three-dimensional seismic was utilized shall be repealed from and after July 1, 2003, provided that any such production for which a permit was granted by the board before July 1, 2003, shall be assessed at the reduced rate for an entire period of five (5) years, notwithstanding that the repeal of this provision has become effective.
    2. Oil produced from a development well for which drilling commenced on or after July 1, 1999, and for which three-dimensional seismic was utilized in connection with the drilling of such well shall be assessed at the rate of three percent (3%) of the value of the oil at the point of production for a period of five (5) years, provided that the average monthly sales price of such oil does not exceed Twenty Dollars ($20.00) per barrel. The reduced rate of assessment of oil produced from a development well as described in this paragraph (b) and for which three-dimensional seismic was utilized shall be repealed from and after July 1, 2003, provided that any such production for which a permit was granted by the board before July 1, 2003, shall be assessed at the reduced rate for an entire period of five (5) years, notwithstanding that the repeal of this provision has become effective.
    1. Oil produced before July 1, 1999, from a two-year inactive well as defined in Section 27-25-501 shall be exempt from the taxes levied under this section for a period of three (3) years beginning on the date of first sale of production from such well, provided that the average monthly sales price of such oil does not exceed Twenty-five Dollars ($25.00) per barrel. The exemption for oil produced from an inactive well shall be repealed from and after July 1, 2003, provided that any such production which began before July 1, 2003, shall be exempt for an entire period of three (3) years, notwithstanding that the repeal of this provision has become effective.
    2. Oil produced on or after July 1, 1999, from a two-year inactive well as defined in Section 27-25-501 shall be exempt from the taxes levied under this section for a period of three (3) years beginning on the date of first sale of production from such well, provided that the average monthly sales price of such oil does not exceed Twenty Dollars ($20.00) per barrel. The exemption for oil produced from an inactive well shall be repealed from and after July 1, 2003, provided that any such production which began before July 1, 2003, shall be exempt for an entire period of three (3) years, notwithstanding that the repeal of this provision has become effective.
  2. [Repealed]
  3. The State Oil and Gas Board shall have the exclusive authority to determine the qualification of wells defined in paragraphs (n) through (t) of Section 27-25-501.

HISTORY: Codes, 1942, § 9417-02; Laws, 1944, ch. 134, § 2; Laws, 1984, ch. 451, § 1; Laws, 1987, ch. 428, § 1; Laws, 1988, ch. 485, § 1; Laws, 1989, ch. 520, § 1; Laws, 1994, ch. 545, § 2; Laws, 1995, ch. 531, § 2; Laws, 1999, ch. 523, § 1; Laws, 2013, ch. 533, § 2, eff from and after July 1, 2013; Laws, 2018, ch. 379, § 1, eff from and after passage (approved March 19, 2018).

Editor’s Notes —

Laws of 1987, ch. 428, § 3, provides as follows:

“SECTION 3. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the gas or oil severance tax laws prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of the gas or oil severance tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and execution of any warrant under such laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1994, ch. 545, § 8, effective April 1, 1994, provides as follows:

“SECTION 8. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the oil and gas severance tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the oil and gas severance tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 1995, ch. 531, § 5, provides as follows:

“SECTION 5. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the oil and gas severance tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the oil and gas severance tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Former (6) was repealed by its own terms, effective July 1, 2003.

Amendment Notes —

The 2013 amendment, in (1), added the (a) and (b) designators, substituted “in this section” and “in this article” for “herein” and deleted “as defined herein” after “or severing oil” in the first sentence, substituted “of the oil” for “thereof” in the last sentence, and added (c)(i)-(iv); substituted “paragraphs (n) through (t)” for “paragraphs (n) through (r)” near the end of (7); and made stylistic changes throughout the section.

The 2018 amendment, effective March 19, 2018, in (1)(c)(iv), extended the date of the repealer for paragraph (1)(c) by substituting “July 1, 2023” for “July 1, 2018” and substituted “commences before July 1, 2023” for “commences before July 1, 2018.”

Cross References —

“State tax commission” as meaning the Department of Revenue, see §27-25-501.

Tax collections made pursuant to paragraph (1)(c) of this section to be apportioned to the county in which the oil was produced, see §27-25-505.

Effect on the whole of this article of adjudication of invalidity of any part of this article, see §27-25-525.

Tax on severed natural gas, see §27-25-701 et seq.

Refund of taxes generally, see §§27-73-1 et seq.

OPINIONS OF THE ATTORNEY GENERAL

A school district would not be subject to the privilege tax listed in Section 27-25-503. Long, May 10, 1996, A.G. Op. #96-0258.

In order to be entitled to an exemption from severance taxes pursuant to Section 27-25-503, there cannot have been more than thirty days of oil or gas production in any twelve consecutive months within twenty-four months of the date of certification from the State Oil and Gas Board. Posey, November 8, 1996, A.G. Op. #96-0708.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 520.

CJS.

53 C.J.S., Licenses §§ 102, 106.

58 C.J.S., Mines and Minerals §§ 445-449.

Law Reviews.

The effect of Bankruptcy anc Encumbrances on Mineral Interests in Mississippi. 53 Miss. L. J. 551, December, 1983.

JUDICIAL DECISIONS

1. In general.

When lessors, under a lease which granted them the privilege of taking their royalties in kind, entered into a contract with the purchases of oil for the consideration of their forbearance to exercise this right, agreed to accept an additional payment of 25 cents per barrel over and above the posted field price for crude oil, the additional per barrel payment represented a part of the value of the royalty oil of the lessors and is taxable under Code 1942, § 9417-02. Bass Dev. Corp. v. Mississippi State Tax Com., 271 So. 2d 432, 1973 Miss. LEXIS 1509 (Miss. 1973).

Levying of an annual privilege tax upon every group acting as a unit engaged in the business of producing or severing oil for commercial purposes is not unconstitutional as violating § 112 of the Constitution providing that taxation shall be uniform and equal throughout the state, and that property shall be assessed for taxes under general laws and by uniform rules according and in proportion to its true value. Gulf Refining Co. v. Stone, 197 Miss. 713, 21 So. 2d 19, 1945 Miss. LEXIS 307 (Miss. 1945).

Oil severance tax may be validly imposed upon royalty holders who took no part in the severance occupation, as against contention that such is an arbitrary legislative fiat. Gulf Refining Co. v. Stone, 197 Miss. 713, 21 So. 2d 19, 1945 Miss. LEXIS 307 (Miss. 1945).

§ 27-25-505. Distribution of tax.

[With regard to any county which is exempt from the provisions of Section 19-2-3, this section shall read as follows:]

  1. All taxes levied in this article and collected by the Department of Revenue shall be paid into the State Treasury on the same day collected.
  2. Except as otherwise provided in this section, the commissioner shall apportion all the tax collections made pursuant to this article to the state and to the county in which the oil was produced, in accordance with the following schedule and so certify such apportionment to the State Treasurer at the end of each month:

    On the first Six Hundred Thousand Dollars ($600,000.00) or any part thereof, sixty-six and two-thirds percent (66-2/3%) to the state and thirty-three and one-third percent (33-1/3%) to the county.

    Above and exceeding Six Hundred Thousand Dollars ($600,000.00), or any part thereof, ninety percent (90%) to the state and ten percent (10%) to the county through June 30, 1989; eighty-five percent (85%) to the state and fifteen percent (15%) to the county from July 1, 1989, through June 30, 1990; eighty percent (80%) to the state and twenty percent (20%) to the county from July 1, 1990, through June 30, 2015; seventy-nine percent (79%) to the state and twenty-one percent (21%) to the county from July 1, 2015, through June 30, 2016; seventy-eight percent (78%) to the state and twenty-two percent (22%) to the county from July 1, 2016, through June 30, 2017; seventy-seven percent (77%) to the state and twenty-three percent (23%) to the county from July 1, 2017, through June 30, 2018; seventy-six percent (76%) to the state and twenty-four percent (24%) to the county from July 1, 2018, through June 30, 2019; and seventy-four percent (74%) to the state and twenty-six percent (26%) to the county for each fiscal year thereafter.

  3. The state’s share of all oil severance taxes collected pursuant to this article shall be deposited as provided for in Section 27-25-506.
  4. The commissioner shall apportion all the tax collections made pursuant to Section 27-25-503(1)(c) to the county in which the oil was produced.
  5. The State Treasurer shall remit the county’s share of taxes collected pursuant to this article on or before the twentieth day of the month next succeeding the month in which the collections were made, for division among the municipalities and taxing districts of the county. He shall accompany his remittance with a report to the county receiving the funds prepared by the commissioner showing from whom the tax was collected. Upon receipt of the funds, the board of supervisors of the county shall allocate the funds to the municipalities and to the various maintenance and bond and interest funds of the county, school districts, supervisors districts and road districts, as provided in this subsection.
  6. Except as provided in subsection (8) of this section, when there are any oil producing properties within the corporate limits of any municipality, then the municipality shall participate in the division of the tax returned to the county in which the municipality is located, in the proportion which the tax on production of oil from any properties located within the municipal corporate limits bears to the tax on the total production of oil in the county. In no event, however, shall the amount allocated to municipalities exceed one-third (1/3) of the tax produced in the municipality and returned to the county. Any amount received by any municipality as a result of the allocation provided for in this subsection shall be used only for such purposes as are authorized by law.
  7. Except as provided in subsection (8) of this section, the balance remaining of any amount of tax returned to the county after the allocation to municipalities shall be divided among the various maintenance and bond interest funds of the county, school districts, supervisors districts and road districts, in the discretion of the board of supervisors, and the board shall make the division in consideration of the needs of the various taxing districts. The funds so allocated shall be used only for purposes as are authorized by law.
  8. Any amount above and exceeding Six Hundred Thousand Dollars ($600,000.00) that is remitted to the county that is more than twenty percent (20%) of the taxes above and exceeding Six Hundred Thousand Dollars ($600,000.00) collected on oil produced in the county, shall be utilized by the county for infrastructure repairs.

HISTORY: Codes, 1942, § 9417-03; Laws, 1944, ch. 134, § 3a; Laws, 1950, ch. 510; Laws, 1982, ch. 495, § 5; Laws, 1984, ch. 478, § 17; Laws, 1985, ch. 419, § 2; Laws, 1988, ch. 374; Laws, 1988 Ex Sess, ch. 14, § 17; Laws, 1991, ch. 585, § 1; Laws, 1992, ch. 562, § 1; Laws, 2002, ch. 450, § 2; Laws, 2013, ch. 533, § 3; Laws, 2014, ch. 518, § 4, eff from and after July 1, 2014.

Editor’s Notes —

Laws of 1984, ch. 478, § 3, ch. 478, effective from and after July 1, 1984, provides:

“SECTION 3. For purpose of this section, requirements that funds be deposited on the same day “collected” shall mean when remittances of tax collections and reports in connection therewith shall have been subjected to only minimum essential but expeditious processing.”

Laws of 1984, ch. 478, § 35, provides:

“SECTION 35. The provisions of this act shall control if in conflict with any other statute, the operation of which would tend to frustrate the purposes of this act.”

Laws of 1985, ch. 419, § 5, provided:

“SECTION 5. The amendment of Section 27-25-505, would become effective from and after the time Chapter 546, 1985 Regular Session of Mississippi Legislature was ratified by the electorate. The electorate ratified the insertion of Section 206A (as proposed by Chapter 546, Laws, 1985) to the Mississippi Constitution of 1890, on November 4, 1986, and, by proclamation of the Secretary of State on November 20, 1986, Section 206A was inserted into the Mississippi Constitution.”

Laws of 2004, ch. 482, § 6 provides:

“SECTION 6. From and after July 1, 2004, the board of supervisors of a county shall reduce the ad valorem taxes levied by the county in an amount equal to one-half (1/2) of the county’s share of the revenue derived from the oil and gas severance tax under Sections 27-25-505 and 27-25-705 as a result of offshore drilling on the Mississippi Gulf Coast. From and after July 1, 2004, the governing authorities of a municipality shall reduce the ad valorem taxes levied by the municipality in an amount equal to one-half (1/2) of the municipality’s share of the revenue derived from the oil and gas severance tax under Sections 27-25-505 and 27-25-705 as a result of off shoredrilling on the Mississippi Gulf Coast.”

Amendment Notes —

The 2013 amendment, in both versions, added the numbered designators; in (1), inserted “in this article” and substituted “Department of Revenue” for “State Tax Commission”; in the introductory paragraph of (2), added the exception at the beginning and inserted “made pursuant to this article” in the first sentence; added (4); in (5), in the introductory paragraph, substituted “the taxes collected pursuant to this article” for “said funds” in the first sentence, and substituted “provided in this subsection” for “hereinafter provided” at the end of the first and second paragraphs; and made stylistic changes throughout the section.

The 2014 amendment in both versions of the section, in (2), in the second paragraph, substituted “Above and exceeding” for “On the next” at the beginning, inserted “from July 1, 1990, through June 30, 2015; seventy-nine percent (79%) to the state and twenty-one percent (21%) to the county from July 1, 2015, through June 30, 2016; seventy-eight percent (78%) to the state and twenty-two percent (22%) to the county from July 1, 2016, through June 30, 2017; seventy-seven percent (77%) to the state and twenty-three percent (23%) to the county from July 1, 2017, through June 30, 2018; seventy-six percent (76%) to the state and twenty-four percent (24%) to the county from July 1, 2018, through June 30, 2019; and seventy-four percent (74%) to the state and twenty-six percent (26%) to the county,” and deleted the third paragraph, which contained the schedule for funds exceeding $1,200,000.00; inserted the exception at the beginning of (6) and (7); and added (8).

Cross References —

County’s use of part of oil severance tax funds for building and permanent improvements, see §19-7-37.

Tax commission as meaning Department of Revenue, see §27-25-501.

Special fund created for deposit of state’s share of oil and gas severance taxes collected, see §27-25-506.

Effect on the whole of this article of adjudication of invalidity of any part of this article, see §27-25-525.

JUDICIAL DECISIONS

1. In general.

Under Laws of 1944, ch. 134, § 3, municipality in which oil production exceeded one-third total production in county for period between April 1944 and December 1946, both inclusive, is entitled only to one-third of oil severance taxes “returned to county” in which municipality is located, since production exceeded maximum allowance of one-third division as authorized by unambiguous language of statute. Jasper County v. Heidelberg, 204 Miss. 780, 38 So. 2d 97, 1948 Miss. LEXIS 405 (Miss. 1948).

Provision of Laws 1948, ch. 447, § 3 [Code 1942, § 9417.5-03], dealing with distribution of tax upon gas production, to the effect that the amount allocated to the municipality shall not exceed one-third of the tax produced “in the municipality” and returned to the county cannot be relied upon as a legislative interpretation of this statute [Code 1942, § 9417-03], which by unambiguous terms, limits the division to the tax “returned to the county.” Jasper County v. Heidelberg, 204 Miss. 780, 38 So. 2d 97, 1948 Miss. LEXIS 405 (Miss. 1948).

§ 27-25-505. Distribution of tax.

[With regard to any county which is required to operate on a countywide system of road administration as described in Section 19-2-3, this section shall read as follows:]

  1. All taxes levied in this article and collected by the Department of Revenue shall be paid into the State Treasury on the same day collected.
  2. Except as otherwise provided in this section, the commissioner shall apportion all the tax collections made pursuant to this article to the state and to the county in which the oil was produced, in accordance with the following schedule and so certify such apportionment to the State Treasurer at the end of each month:

    On the first Six Hundred Thousand Dollars ($600,000.00) or any part thereof, sixty-six and two-thirds percent (66-2/3%) to the state and thirty-three and one-third percent (33-1/3%) to the county.

    Above and exceeding Six Hundred Thousand Dollars ($600,000.00), or any part thereof, ninety percent (90%) to the state and ten percent (10%) to the county through June 30, 1989; eighty-five percent (85%) to the state and fifteen percent (15%) to the county from July 1, 1989, through June 30, 1990; eighty percent (80%) to the state and twenty percent (20%) to the county from July 1, 1990, through June 30, 2015; seventy-nine percent (79%) to the state and twenty-one percent (21%) to the county from July 1, 2015, through June 30, 2016; seventy-eight percent (78%) to the state and twenty-two percent (22%) to the county from July 1, 2016, through June 30, 2017; seventy-seven percent (77%) to the state and twenty-three percent (23%) to the county from July 1, 2017, through June 30, 2018; seventy-six percent (76%) to the state and twenty-four percent (24%) to the county from July 1, 2018, through June 30, 2019; and seventy-four percent (74%) to the state and twenty-six percent (26%) to the county for each fiscal year thereafter.

  3. The state’s share of all oil severance taxes collected pursuant to this article shall be deposited as provided for in Section 27-25-506.
  4. The commissioner shall apportion all the tax collections made pursuant to the tax levied in Section 27-25-503(1)(c) to the county in which the oil was produced.
  5. The State Treasurer shall remit the county’s share of the taxes collected pursuant to this article on or before the twentieth day of the month next succeeding the month in which the collections were made, for division among the municipalities and taxing districts of the county. He shall accompany his remittance with a report to the county receiving the funds prepared by the commissioner showing from whom the tax was collected. Upon receipt of the funds, the board of supervisors of the county shall allocate the funds to the municipalities and to the various maintenance and bond and interest funds of the county and school districts, as provided in this subsection.
  6. Except as provided in subsection (8) of this section, when there are any oil producing properties within the corporate limits of any municipality, then the municipality shall participate in the division of the tax returned to the county in which the municipality is located, in the proportion which the tax on production of oil from any properties located within the municipal corporate limits bears to the tax on the total production of oil in the county. In no event, however, shall the amount allocated to municipalities exceed one-third (1/3) of the tax produced in the municipality and returned to the county. Any amount received by any municipality as a result of the allocation provided in this subsection shall be used only for such purposes as are authorized by law.
  7. Except as provided in subsection (8) of this section, the balance remaining of any amount of tax returned to the county after the allocation to municipalities shall be divided among the various maintenance and bond interest funds of the county and school districts, in the discretion of the board of supervisors, and the board shall make the division in consideration of the needs of the various taxing districts. The funds so allocated shall be used only for purposes as are authorized by law.
  8. Any amount above and exceeding Six Hundred Thousand Dollars ($600,000.00) that is remitted to the county that is more than twenty percent (20%) of the taxes above and exceeding Six Hundred Thousand Dollars ($600,000.00) collected on oil produced in the county, shall be utilized by the county for infrastructure repairs.

HISTORY: Codes, 1942, § 9417-03; Laws, 1944, ch. 134, § 3a; Laws, 1950, ch. 510; Laws, 1982, ch. 495, § 5; Laws, 1984, ch. 478, § 17; Laws, 1985, ch. 419, § 2; Laws, 1988, ch. 374; Laws, 1988 Ex Sess, ch. 14, § 17; Laws, 1991, ch. 585, § 1; Laws, 1992, ch. 562, § 1; Laws, 2002, ch. 450, § 2; Laws, 2013, ch. 533, § 3; Laws, 2014, ch. 518, § 4, eff from and after July 1, 2014.

§ 27-25-506. Special fund for deposit of state’s share of oil and gas severance taxes collected; deposits into Budget Contingency Fund.

There is created a special fund in the State Treasury into which the state’s share of proceeds collected under Sections 27-25-505 and 27-25-705 shall be deposited.

The state’s share of all oil and gas severance taxes derived from oil and gas resources under state-owned lands or from severed state-owned minerals shall be deposited into the State Treasury to the credit of the trust fund created in Section 206A, Mississippi Constitution of 1890. The following amounts of the remainder of tax collections apportioned to the state shall be deposited to the credit of the trust fund created in Section 206A, Mississippi Constitution of 1890:

For fiscal year 1994, all amounts collected in excess of Thirty-five Million Dollars ($35,000,000.00);

For fiscal year 1995, all amounts collected in excess of Thirty-two Million Five Hundred Thousand Dollars ($32,500,000.00);

For fiscal year 1996, all amounts collected in excess of Thirty Million Dollars ($30,000,000.00);

For fiscal year 1997, all amounts collected in excess of Twenty-seven Million Five Hundred Thousand Dollars ($27,500,000.00);

For fiscal year 1998, all amounts collected in excess of Twenty-five Million Dollars ($25,000,000.00);

For fiscal year 1999, all amounts collected in excess of Twenty Million Dollars ($20,000,000.00);

For fiscal year 2000, all amounts collected in excess of Fifteen Million Dollars ($15,000,000.00);

For fiscal year 2001 through December 31, 2000, all amounts collected and transferred in excess of Ten Million Dollars ($10,000,000.00); and

For fiscal year 2005, all amounts collected in excess of Ten Million Dollars ($10,000,000.00).

[Deleted]

[Deleted]

The monies collected under paragraphs (a) through (i) of this section that are not deposited into the trust fund shall be deposited into the State General Fund. For fiscal year 2005, the monies not deposited into the State General Fund shall be deposited into the Budget Contingency Fund created in Section 27-103-301. For fiscal year 2006 and each fiscal year thereafter, all amounts collected from the remainder of tax collections apportioned to the state shall be deposited into the State General Fund.

HISTORY: Laws, 1992, ch. 562, § 3; Laws, 2001, ch. 521, § 1; Laws, 2004, ch. 595, § 11; Laws, 2005, 2nd Ex Sess, ch. 2, § 6, eff from and after passage (approved May 27, 2005.).

Editor’s Notes —

Laws of 2001, ch. 521, was Senate Bill No. 2680, 2001 Regular Session, and originally passed both Houses of the Legislature on March 24, 2001. The Governor vetoed Senate Bill 2680 on March 30, 2001. The veto was overridden by the State Senate and by the State House of Representatives on March 30, 2001.

Subsection (j) and (k) were repealed by Laws of, 2005, 2nd Ex Sess, ch. 2, § 6, effective from and after passage (approved May 27, 2005).

Amendment Notes —

The 2004 amendment rewrote the last paragraph and made minor stylistic changes throughout.

The 2005 amendment, 2nd Ex Sess, ch. 2, repealed former (j) and (k) pertaining to amounts collected in fiscal years 2006 and 2007; and in the last paragraph, substituted “paragraphs (a) through (i)” for “paragraphs (a) through (j),” and rewrote the last sentence.

Cross References —

Deposit of state’s share of oil severance taxes collected into special fund created by this section, see §27-25-505.

Effect on the whole of this article of adjudication of invalidity of any part of this article, see §27-25-525.

Deposit of state’s share of gas severance taxes collected into special fund created by this section, see §27-25-705.

Budget Contingency Fund, see §27-103-301.

§ 27-25-507. Escaped oil; additional collection pending claims of ownership.

When any regular monthly report required from taxpayers by this article, does not disclose the actual source of any oil taxable under this article, but does show such oil to have escaped from a well or wells and to have been recovered from streams, lakes, ravines, or other natural depressions, it shall be the duty of the commissioner to collect, in addition to the privilege tax herein imposed, an additional amount equal to fourteen percent (14%) of the gross value of such escaped oil. The commissioner shall hold such additional collection in a special escrow account for a period of twelve (12) months from the date of the collection, during which time any person or persons who claim to be the rightful owner or owners of any royalty interest in the escaped oil, shall present proper and satisfactory proof of such ownership to the commissioner. If the commissioner shall be satisfied as to the ownership of such escaped oil, then he shall pay to such claimant or claimants a proportionate part of such additional collection held in escrow, according to their proper interest or interests. No payment to any claimant shall be made, however, before it is approved by the attorney general, or before it is ordered by any court having proper jurisdiction. After the lapse of twelve (12) months from the date of any additional collection, if no claim or claims have been made to it, or to the balance remaining of it after the payment by the commissioner of any claim or claims, the commissioner shall distribute the additional collection or any balance of it in the same manner as is herein provided for the distribution of the tax imposed by this article.

HISTORY: Codes, 1942, § 9417-04; Laws, 1944, ch. 134, § 3b; Laws, 1950, ch. 510.

Cross References —

Effect on the whole of this article of adjudication of invalidity of any part of this article, see §27-25-525.

§ 27-25-509. Payment of tax; persons liable; lien.

  1. The tax hereby imposed is levied upon the producers of such oil in the proportion of their ownership at the time of severance, but, except as otherwise herein provided, shall be paid by the person in charge of the production operations, who is hereby authorized, empowered and required to deduct from any amount due to producers of such production at the time of severance the proportionate amount of the tax herein levied before making payments to such producer. Said tax shall become due and payable as provided by this article, and such tax shall constitute a first lien upon any of the oil so produced, when in the hands of the original producer, or any purchaser of such oil in its unmanufactured state or condition. In the event the person in charge of production operations fails to pay the tax, then the commissioner shall proceed against the producer to collect the tax in accordance with the provisions made for the collection of delinquent taxes by the Mississippi Sales Tax Law.
  2. When any person in charge of the production operations shall sell the oil produced by him to any person under contracts requiring such purchaser to pay all owners of such oil direct, then the person in charge of the production operations may not be required to deduct the tax herein levied, but in which event such deduction shall be made by the purchaser before making payments to each owner of such oil, and the purchaser in that case shall account for the tax; provided that nothing herein shall be construed as releasing the person in charge of production operations from liability for the payment of said tax.
  3. When any person in charge of production operations shall sell oil produced by him on the open market, he shall withhold the tax imposed by this article, and if he is required to pay other interest holders, is hereby authorized, empowered and required to deduct from any amount due them, the amount of tax levied and due under the provisions of this article before making payment to them.
  4. Every person in charge of production operations by which oil is severed from the soil or water in this state, who fails to deduct and withhold, as required herein, the amount of tax from sale or purchase price, when such oil is sold or purchased under contract, or agreement, or on the open market, or otherwise, shall be liable to the state for the full amount of taxes, interest, and penalties which should have been deducted, withheld and remitted to the state, and the commissioner shall proceed to collect the tax from the person in charge of production operations, under the provisions of this article, as if he were the producer of the oil.

HISTORY: Codes, 1942, § 9417-05; Laws, 1944, ch. 134, § 4, eff from and after March 1, 1944.

Cross References —

Effect on the whole of this article of adjudication of invalidity of any part of this article, see §27-25-525.

Action to recover tax, penalty and interest, see §27-35-5.

Sales tax law, see §27-65-1 et seq.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 520.

CJS.

53 C.J.S., Licenses §§ 134, 135, 137

58 C.J.S., Mines and Minerals §§ 445-449.

JUDICIAL DECISIONS

1. In general.

2. Royalty owner.

1. In general.

In an action by a lessee of government oil lands to recover oil severance taxes paid by the lessee on oil belonging to the United States under the terms of a lease whereby the United States was to have one-eighth of all the oil produced, the oil severance tax statute which provided that person in charge of production shall pay the tax and deduct from any amount due other producers a proportion of the amount of tax levied, the tax eventually to be paid by the owners, could not be applied to oil belonging to the United States and an imposition of the taxes violated doctrine of implied constitutional immunity. California Co. v. State, 221 Miss. 766, 74 So. 2d 856, 1954 Miss. LEXIS 591 (Miss. 1954).

2. Royalty owner.

Although oil companies, as the persons in charge of production operations, (1) deducted a school district’s proportionate share of oil and gas severance taxes from any payment owed to the school district on its royalty interests derived from oil and gas production on sixteenth-section land and (2) remitted those taxes to the Department of Revenue on the school district’s behalf, the oil and gas severance taxes were levied upon the school district as a royalty owner because the taxes were levied in the first instance on the owners of the oil and gas in proportion to their interest and the Department of Revenue was to proceed against the school district, not the oil companies, to collect delinquent taxes. Jones County Sch. Dist. v. Miss. Dep't of Revenue, 111 So.3d 588, 2013 Miss. LEXIS 71 (Miss. 2013).

§ 27-25-511. Title in dispute.

When the title to any oil being severed from the soil, or water, is in dispute, or whenever the producer of such oil from the soil, or water, or purchaser thereof, shall be withholding payments on account of litigation, or for any other reason, such producer or purchaser is hereby authorized, empowered, and required to deduct from the gross amount thus held the amount of the tax herein levied and imposed, and to make remittance thereof to the commissioner as provided by this article.

HISTORY: Codes, 1942, § 9417-06; Laws, 1944, ch. 134, § 5, eff from and after March 1, 1944.

Cross References —

Effect on the whole of this article of adjudication of invalidity of any part of this article, see §27-25-525.

§ 27-25-513. Returns; oath.

Every producer or person in charge of production operations by which oil is severed from the soil, or water, in this state, when making the reports required by this article, shall file with the commissioner a statement, under oath, on forms prescribed by him, of the business conducted by such producer or person in charge of production operations, during the period for which the report is made, showing gross quantity of oil and the value thereof, so severed or produced, and such other reasonable and necessary information pertaining thereto as the commissioner may require for the proper enforcement of the provisions of this article.

HISTORY: Codes 1942, § 9417-07; Laws, 1944, ch. 134, § 6, eff from and after March 1, 1944.

Cross References —

Effect on the whole of this article of adjudication of invalidity of any part of this article, see §27-25-525.

§ 27-25-515. Carriers; records.

When requested by the commissioner, all transporters (railroads, motor vehicles, pipe lines, or other carriers) of oil out of, within, or across the State of Mississippi shall be required to furnish the commissioner such information relative to the transportation of such oil, as he may require.

The commissioner shall have authority to inspect bills of lading, waybills, or other similar documents, and such books and records as may relate to the transportation of oil in the hands of each transporter herein referred to; and the commissioner shall further be empowered to demand the production of such bills of lading, waybills or other similar documents and books and records relating to the transportation of oil, at any point in the State of Mississippi which he may designate.

Provided, however, that in case of common carriers using bills of lading or waybills prescribed or approved by the interstate commerce commission, such common carriers shall only be required to keep the usual records at office or offices in this state where such records are usually kept.

HISTORY: Codes, 1942, § 9417-08; Laws, 1944, ch. 134, § 7, eff from and after March 1, 1944.

Cross References —

Effect on the whole of this article of adjudication of invalidity of any part of this article, see §27-25-525.

§ 27-25-517. Additional information.

The commissioner shall have the power to require any producer, or person in charge of production operations, or person purchasing any oil from the soil, or water, to furnish any additional information by him deemed to be necessary for the purpose of computing the amount of said tax; and for said purpose to examine the books, records, and all files of such person; and, to that end, the commissioner shall have the power to examine witnesses, and if any such witness shall fail or refuse to appear at the request of the commissioner, or refuse access to books, records and files, said commissioner shall have the power and authority to proceed as provided by the Mississippi Sales Tax Law.

HISTORY: Codes, 1942, § 9417-09; Laws, 1944, ch. 134, § 8, eff from and after March 1, 1944.

Cross References —

Effect on the whole of this article of adjudication of invalidity of any part of this article, see §27-25-525.

Sales tax law, see §27-65-1 et seq.

§ 27-25-519. Returns; administration.

The taxes levied hereunder shall be due and payable in monthly installments, on or before the twenty-fifth day of the month next succeeding the month in which the tax accrues. The taxpayer shall, on or before the twenty-fifth day of the month, make out a return showing the amount of the tax for which he is liable for the preceding month, and shall mail or send the same, together with a remittance for the amount of the tax due, to the office of the commissioner. Such monthly return shall be signed by the taxpayer or a duly authorized agent of the taxpayer, and shall be verified by oath.

All administrative provisions of the Mississippi Sales Tax Law, including those which fix damages, penalties, and interest for nonpayment of taxes and for noncompliance with the provisions of said chapter, and all other requirements and duties imposed upon taxpayers, shall apply to all persons liable for taxes under the provisions of this article, and the commissioner shall exercise all the power and authority and perform all the duties with respect to taxpayers under this article as are provided in said sales tax law, except where there is conflict, then the provisions of this article shall control. Any damages, penalties, or interest collected by the commissioner for nonpayment of taxes, or for noncompliance with the provisions of this article, shall be paid into the General Fund of the State Treasury by the commissioner.

The tax commission may release production information to the State Oil and Gas Board on all oil produced in this state. Such information may include the name of the producer or operator and the total number of barrels produced for specific wells and time periods, but shall not include the value reported or the tax paid on such production. The State Oil and Gas Board shall provide the tax commission with production information for each well, which information shall include field identification, county or counties where the well is located, well name and American Petroleum Institute number, operator name and well status. The information authorized in this section to be transferred between the tax commission and State Oil and Gas Board shall be provided in formats as agreed upon by those agencies.

HISTORY: Codes, 1942, § 9417-10; Laws, 1944, ch. 134, § 9; Laws, 1996, ch. 382, § 1, eff from and after July 1, 1996.

Cross References —

Tax commission as meaning the Department of Revenue, see §27-25-501.

Effect on the whole of this article of adjudication of invalidity of any part of this article, see §27-25-525.

Sales tax law, see §27-65-1 et seq.

§ 27-25-521. Records; penalty.

Every person engaged in the business of producing or purchasing any oil in this state, or who is in charge of production operations, and who is required to pay the tax imposed by this article, shall make and keep, for a period of three (3) years, a complete and accurate record, in the form required by the commissioner, showing the gross quantity of oil produced and value of same, the names of the persons from whom purchased, and the time of purchase. It is hereby made the duty of such person to file quarterly with the commissioner a statement, under oath, showing the names and addresses of all persons from whom has been purchased any oil, produced or severed from the soil, or water, in Mississippi during the preceding quarter (three (3) months), and the county from which the oil was severed, together with a total gross quantity and value of oil so purchased, and any other information which the commissioner may require. Said report shall begin with the first calendar quarter after this article becomes effective and shall thereafter be filed within thirty (30) days after the expiration of each quarter and shall be made on such forms as may be prescribed by the commissioner. Any person failing to make the report required by this section shall be guilty of a misdemeanor and be punished by a fine of not less than fifty dollars or more than five hundred dollars for each such offense.

HISTORY: Codes, 1942, § 9417-11; Laws, 1944, ch. 134, § 10, eff from and after March 1, 1944.

Cross References —

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

§ 27-25-523. Ad valorem exemptions.

All oil produced or under the ground on producing properties within the State of Mississippi and all producing oil equipment, including wells, connections, pumps, derricks and other appurtenances actually owned by and belonging to the producer, and all leases in production, including mineral rights in producing properties, shall be exempt from all ad valorem taxes now levied or hereafter levied by the State of Mississippi, or any county, municipality, levee district, road, school or any other taxing district within this state. This exemption shall not apply to drilling equipment, including derricks, machinery, and other materials necessary to drilling, nor to oil gathering systems, nor to the surface of lands leased for oil production or upon which oil producing properties are situated, but all such drilling equipment, gathering systems, and lands shall be assessed as are other properties and shall be subject to ad valorem tax. However, no additional assessment shall be added to the surface value of such lands by reason of the presence of oil thereunder or its production therefrom. The exemption herein granted shall apply to all ad valorem taxes levied in the year 1944 and each year thereafter.

HISTORY: Codes, 1942, § 9417-12; Laws, 1944, ch. 134, § 11, eff from and after March 1, 1944.

Cross References —

Effect on the whole of this article of adjudication of invalidity of any part of this article, see §27-25-525.

Exemption of oil, gas and other petroleum products refined in state, see §27-31-19.

Ad valorem tax exemption of nonproducing gas, oil and mineral interests, see §27-31-73.

JUDICIAL DECISIONS

1. In general.

Equipment necessary for the transportation of CO2 located at an oil production facility was not exempt from ad valorem taxes as “producing oil equipment”; merely placing equipment necessary for transportation at a producing site does not make it producing equipment since the location of such equipment does not change its classification for taxation purposes. Shell W. E & P, Inc. v. Board of Supervisors, 624 So. 2d 68, 1993 Miss. LEXIS 344 (Miss. 1993).

Soft water disposal systems were exempt from ad valorem taxation under the provisions of this section [Code 1942, § 9417-12] as producing oil equipment and appurtenances actually owned by, used and belonging to a producer of oil, gas and other minerals. Gulf Refining Co. v. Board of Sup'rs, 220 Miss. 225, 70 So. 2d 517, 1954 Miss. LEXIS 430 (Miss. 1954).

Code 1942, § 9770, permits and requires separate assessment of undivided fractional interests in oil and gas in place to each separate owner of such fractional undivided interest, insofar as not exempted by this section [Code 1942, § 9417-12]. Hendrix v. Foote, 205 Miss. 1, 38 So. 2d 111, 1948 Miss. LEXIS 217 (Miss. 1948).

An oil or gas lease with right of entry is an estate in land, subject to ad valorem taxation, but not including the oil or gas as a separate item of valuation. Gulf Refining Co. v. Stone, 197 Miss. 713, 21 So. 2d 19, 1945 Miss. LEXIS 307 (Miss. 1945).

§ 27-25-525. Constitutionality.

If any clause, sentence, paragraph or part of this article shall, for any reason, be adjudged by any court of competent jurisdiction to be invalid, which changes or materially affects the scheme and method of taxation herein provided for, or which in anywise prevents or modifies the exemptions provided for under Section 27-25-523 hereof, then the whole of the article shall be invalid, and every law which this article amends, modifies or repeals shall become operative and in full force and effect.

HISTORY: Codes, 1942, § 9417-14; Laws, 1944, ch. 134, § 14, eff from and after March 1, 1944.

Article 7. Natural Gas Severed or Produced in State.

§ 27-25-701. Definitions.

Whenever used in this article, the following words and terms shall have the definition and meaning ascribed to them in this section, unless the intention to give a more limited meaning is disclosed by the context:

“Tax commission” or “department” means the Department of Revenue of the State of Mississippi.

“Commissioner” means the Commissioner of Revenue of the Department of Revenue.

“Annual” means the calendar year or the taxpayer’s fiscal year when permission is obtained from the commissioner to use a fiscal year as a tax period in lieu of a calendar year.

“Value” means the sale price, or market value, at the mouth of the well. If the gas is exchanged for something other than cash, or if there is no sale at the time of severance, or if the relation between the buyer and the seller is such that the consideration paid, if any, is not indicative of the true value or market price, then the commissioner shall determine the value of the gas subject to tax, considering the sale price for cash of gas of like quality in the same or nearest gas-producing field.

“Taxpayer” means any person liable for the tax imposed by this article.

“Gas” means natural and casinghead gas and any gas or vapor taken from below the surface of the soil or water in this state, regardless of whether produced from a gas well or from a well also productive of oil or any other product; provided, however, the term “gas” shall not include carbon dioxide.

“Casinghead gas” means any gas or vapor indigenous to an oil stratum and produced from such stratum with oil.

“Severed” means the extraction or withdrawing by any means whatsoever, from below the surface of the soil or water, of any gas.

“Person” means any natural person, firm, copartnership, joint venture, association, corporation, estate, trust, or any other group, or combination acting as a unit, and the plural as well as the singular number.

“Producer” means any person owning, controlling, managing or leasing any oil or gas property, or oil or gas well, and any person who produces in any manner any gas by taking it from the earth or water in this state, and shall include any person owning any royalty or other interest in any gas or its value, whether produced by him, or by some other person on his behalf, either by lease contract or otherwise.

“Engaging in business” means any act or acts engaged in (personal or corporate) by producers, or parties at interest, the result of which gas is severed from the soil or water, for storage, transport or manufacture, or by which there is an exchange of money, or goods, or thing of value, for gas which has been or is in process of being severed from the soil or water.

“Production” means the total gross amount of gas produced, including all royalty or other interest; that is, the amount for the purpose of the tax imposed by this article shall be measured or determined by meter readings showing one hundred percent (100%) of the full volume expressed in cubic feet at a standard base and flowing temperature of sixty (60) degrees Fahrenheit and at the absolute pressure at which the gas is sold and purchased; correction to be made for pressure according to Boyle’s law, and for specific gravity according to the gravity at which the gas is sold and purchased or if not so specified, according to test made by the balance method.

“Gathering system” means the pipelines, compressors, pumps, regulators, separators, dehydrators, meters, metering installations and all other property used in gathering gas from the well from which it is produced if such properties are owned by other than the operator, and all such properties, if owned by the operator, beyond the first metering installation that is nearest the well.

“Discovery well” means any well producing gas from a single pool in which a well has not been previously produced in paying quantities after testing.

“Development wells” means all gas-producing wells other than discovery wells and replacement wells.

“Replacement well” means a well drilled on a drilling and/or production unit to replace another well which is drilled in the same unit and completed in the same pool.

“Three-dimensional seismic” means data which is regularly organized in three (3) orthogonal directions and thus suitable for interpretation with a three-dimensional software package on an interactive work station.

“Two-year inactive well” means any oil or gas well certified by the State Oil and Gas Board as having not produced oil or gas in more than a total of thirty (30) days during a twelve-consecutive-month period in the two (2) years before the date of certification.

“Horizontally drilled well” means a well in which the deviation of the borehole is at least eighty degrees (80°) from vertical so that the borehole penetrates a productive formation in a manner parallel to the formation and in which there is at least one thousand (1,000) feet of lateral penetration through productive reservoirs.

“Horizontally drilled recompletion well” means an existing well in which the deviation of the borehole is at least eighty degrees (80°) from vertical so that the borehole penetrates a productive formation in a manner parallel to the formation and in which there is at least one thousand (1,000) feet of lateral penetration through productive reservoirs.

HISTORY: Codes, 1942, § 9417.5-01; Laws, 1948, ch. 447, § 1; Laws, 1994, ch. 545, § 3; Laws, 1995, ch. 531, § 3; Laws, 1999, ch. 460, § 1; Laws, 2004, ch. 496, § 1; Laws, 2009, ch. 492, § 64; Laws, 2013, ch. 533, § 4, eff from and after July 1, 2013.

Editor’s Notes —

Laws of 1994, ch. 545, § 8, eff from and after April 1, 1994, provides as follows:

“SECTION 8. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the oil and gas severance tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the oil and gas severance tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 1995, ch. 531, § 5, provides as follows:

“SECTION 5. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the oil and gas severance tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the oil and gas severance tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 2009, ch. 492, § 144 provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2004 amendment deleted the second version of the section effective from and after July 1, 2004 and made the version which was effective until July 1, 2004, effective.

The 2009, effective July 1, 2010, amendment rewrote (a) and (b).

The 2013 amendment added (s) and (t).

Cross References —

Department of Revenue, see §27-3-1 et seq.

Transfer of powers, duties and functions of State Tax Commission and Chairman of the State Tax Commission to Commissioner of Revenue of the Department of Revenue, see §27-3-4.

Effect on the whole of this article of adjudication of invalidity of any part of this article, see §27-25-723.

Tax imposed for administration expenses of state oil and gas board, see §53-1-73.

JUDICIAL DECISIONS

1. In general.

2. Person.

1. In general.

Oil and gas severance taxes levied under Miss. Code Ann. §§27-25-501 to27-25-525 and27-25-701 to27-25-723 did not apply to a school district because the school district did not meet the definition of “person” set forth in Miss. Code Ann. §§27-25-501(h) and27-25-701(i), and there was nothing in the statutes indicating that the school district was subject to oil and gas severance taxes by necessary implication. Jones County Sch. Dist. v. Miss. Dep't of Revenue, 111 So.3d 588, 2013 Miss. LEXIS 71 (Miss. 2013).

Operator of a gas processing plant which included plant fuel in its gas processing fee deduction was not entitled also to take the plant fuel deduction allowed by the Mississippi State Tax Commission in determining the value of gas for severance tax purposes under Miss. Code Ann. §§27-25-701(d),27-25-703(1). In re Pursue Energy Corp., 379 B.R. 100, 2006 Bankr. LEXIS 4476 (Bankr. S.D. Miss. 2006), aff'd, 2007 U.S. Dist. LEXIS 72976 (S.D. Miss. Sept. 28, 2007).

Where poisonous or “sour” raw gas required processing and had no market value at the mouth of the well, the value of the gas for purposes of the severance tax under Miss. Code Ann. §§27-25-701(d),27-25-703(1) was the sales price of the processed gas less gas processing fee deductions for actual capital investment, return on investment, and plant operation in addition to direct operating costs of gathering, delivering, and transporting the gas. In re Pursue Energy Corp., 379 B.R. 100, 2006 Bankr. LEXIS 4476 (Bankr. S.D. Miss. 2006), aff'd, 2007 U.S. Dist. LEXIS 72976 (S.D. Miss. Sept. 28, 2007).

2. Person.

Miss. Code Ann. §§27-25-501(h) and27-25-701(i) show that a different meaning of “person” than that contained in Miss. Code Ann. §1-3-39 was intended for the purposes of oil and gas severance taxation. Jones County Sch. Dist. v. Miss. Dep't of Revenue, 111 So.3d 588, 2013 Miss. LEXIS 71 (Miss. 2013).

§ 27-25-703. Privilege tax levied; exemptions [Paragraph (1)(b) repealed effective July 1, 2023].

    1. Except as otherwise provided in this section, there is hereby levied, to be collected as provided in this article, annual privilege taxes upon every person engaging or continuing within this state in the business of producing, or severing gas from below the soil or water for sale, transport, storage, profit or for commercial use. The amount of the tax shall be measured by the value of the gas produced and shall be levied and assessed at a rate of six percent (6%) of the value of the gas at the point of production, except as otherwise provided in subsection (4) of this section.
      1. The tax shall be levied and assessed at the rate of one and three-tenths percent (1.3%) of the value of the gas at the point of production on gas produced from a horizontally drilled well or from any horizontally drilled recompletion well from which production commences from and after July 1, 2013, for a period of thirty (30) months beginning on the date of first sale of production or until payout of the well cost is achieved, whichever first occurs. Thereafter, the tax shall be levied and assessed as provided for in paragraph (a) of this subsection.
      2. Payout of a horizontally drilled well or horizontally drilled recompletion well shall be deemed to have occurred the first day of the next month after gross revenues, less royalties and severance taxes, equal to the cost to drill and complete the well.
      3. Each operator must apply by letter to the State Oil and Gas Board for the reduced rate provided in this paragraph (b), and shall provide the board with the status of payout on a semiannual basis of any horizontally drilled well or horizontally drilled recompletion well by signed affidavit executed by a company representative.
      4. This paragraph (b) shall be repealed from and after July 1, 2023; however, any horizontally drilled well or horizontally drilled recompletion well from which production commences before July 1, 2023, shall be taxed as provided for in this paragraph (b) notwithstanding that the repeal of this paragraph (b) has become effective.
  1. The tax is levied upon the entire production in this state, regardless of the place of sale or to whom sold or by whom used, or the fact that the delivery may be made to points outside the state, but not levied upon that gas, lawfully injected into the earth for cycling, repressuring, lifting or enhancing the recovery of oil, nor upon gas lawfully vented or flared in connection with the production of oil, nor upon gas condensed into liquids on which the oil severance tax of six percent (6%) is paid; however, if any gas so injected into the earth is sold for such purposes, then the gas so sold shall not be excluded in computing the tax. The tax shall accrue at the time the gas is produced or severed from the soil or water, and in its natural, unrefined or unmanufactured state.
  2. Natural gas and condensate produced from any wells for which drilling is commenced after March 15, 1987, and before July 1, 1990, shall be exempt from the tax levied under this section for a period of two (2) years beginning on the date of first sale of production from such wells.
    1. Any well which begins commercial production of occluded natural gas from coal seams on or after March 20, 1990, and before July 1, 1993, shall be taxed at the rate of three and one-half percent (3-1/2%) of the gross value of the occluded natural gas from coal seams at the point of production for a period of five (5) years after such well begins production.
    2. Any well which begins commercial production of occluded natural gas from coal seams on or after July 1, 2004, and before July 1, 2007, shall be taxed at the rate of three percent (3%) of the gross value of the occluded natural gas from coal seams at the point of production for a period of five (5) years beginning on the date of the first sale of production from such well.
    1. Natural gas produced from discovery wells for which drilling or re-entry commenced on or after April 1, 1994, but before July 1, 1999, shall be exempt from the tax levied under this section for a period of five (5) years beginning on the earlier of one (1) year from completion of the well or the date of first sale from such well, provided that the average monthly sales price of such gas does not exceed Three Dollars and Fifty Cents ($3.50) per one thousand (1,000) cubic feet. The exemption for natural gas produced from discovery wells as described in this paragraph (a) shall be repealed from and after July 1, 2003, provided that any such production for which a permit was granted by the board before July 1, 2003, shall be exempt for an entire period of five (5) years, notwithstanding that the repeal of this provision has become effective. Natural gas produced from development wells or replacement wells drilled in connection with discovery wells for which drilling commenced on or after January 1, 1994, shall be assessed at a rate of three percent (3%) of the value thereof at the point of production for a period of three (3) years. The reduced rate of assessment of natural gas produced from development wells or replacement wells as described in this paragraph (a) shall be repealed from and after January 1, 2003, provided that any such production for which drilling commenced before January 1, 2003, shall be assessed at the reduced rate for an entire period of three (3) years, notwithstanding that the repeal of this provision has become effective.
    2. Natural gas produced from discovery wells for which drilling or re-entry commenced on or after July 1, 1999, shall be assessed at a rate of three percent (3%) of the value thereof at the point of production for a period of five (5) years beginning on the earlier of one (1) year from completion of the well or the date of first sale from such well, provided that the average monthly sales price of such gas does not exceed Two Dollars and Fifty Cents ($2.50) per one thousand (1,000) cubic feet. The reduced rate of assessment of natural gas produced from discovery wells as described in this paragraph (b) shall be repealed from and after July 1, 2003, provided that any such production for which a permit was granted by the board before July 1, 2003, shall be assessed at the reduced rate for an entire period of five (5) years, notwithstanding that the repeal of this provision has become effective. Natural gas produced from development wells or replacement wells drilled in connection with discovery wells for which drilling commenced on or after July 1, 1999, shall be assessed at a rate of three percent (3%) of the value thereof at the point of production for a period of three (3) years. The reduced rate of assessment of natural gas produced from development wells or replacement wells as described in this paragraph (b) shall be repealed from and after January 1, 2003, provided that any such production for which drilling commenced before January 1, 2003, shall be assessed at the reduced rate for an entire period of three (3) years, notwithstanding that the repeal of this provision has become effective.
    1. Gas produced from a development well for which drilling commenced on or after April 1, 1994, but before July 1, 1999, and for which three-dimensional seismic was utilized in connection with the drilling of such well, shall be assessed at a rate of three percent (3%) of the value of the gas at the point of production for a period of five (5) years, provided that the average monthly sales price of such gas does not exceed Three Dollars and Fifty Cents ($3.50) per one thousand (1,000) cubic feet. The reduced rate of assessment of gas produced from a development well as described in this subsection and for which three-dimensional seismic was utilized shall be repealed from and after July 1, 2003, provided that any such production for which a permit was granted by the board before July 1, 2003, shall be assessed at the reduced rate for an entire period of five (5) years, notwithstanding that the repeal of this provision has become effective.
    2. Gas produced from a development well for which drilling commenced on or after July 1, 1999, and for which three-dimensional seismic was utilized in connection with the drilling of such well, shall be assessed at a rate of three percent (3%) of the value of the gas at the point of production for a period of five (5) years, provided that the average monthly sales price of such gas does not exceed Two Dollars and Fifty Cents ($2.50) per one thousand (1,000) cubic feet. The reduced rate of assessment of gas produced from a development well as described in this paragraph (b) and for which three-dimensional seismic was utilized shall be repealed from and after July 1, 2003, provided that any such production for which a permit was granted by the board before July 1, 2003, shall be assessed at the reduced rate for an entire period of five (5) years, notwithstanding that the repeal of this provision has become effective.
    1. Natural gas produced before July 1, 1999, from a two-year inactive well as defined in Section 27-25-701 shall be exempt from the taxes levied under this section for a period of three (3) years beginning on the date of first sale of production from such well, provided that the average monthly sales price of such gas does not exceed Three Dollars and Fifty Cents ($3.50) per one thousand (1,000) cubic feet. The exemption for natural gas produced from an inactive well as described in this subsection shall be repealed from and after July 1, 2003, provided that any such production which began before July 1, 2003, shall be exempt for an entire period of three (3) years, notwithstanding that the repeal of this provision has become effective.
    2. Natural gas produced on or after July 1, 1999, from a two-year inactive well as defined in Section 27-25-701 shall be exempt from the taxes levied under this section for a period of three (3) years beginning on the date of first sale of production from such well, provided that the average monthly sales price of such gas does not exceed Two Dollars and Fifty Cents ($2.50) per one thousand (1,000) cubic feet. The exemption for natural gas produced from an inactive well as described in this paragraph (b) shall be repealed from and after July 1, 2003, provided that any such production which began before July 1, 2003, shall be exempt for an entire period of three (3) years, notwithstanding that the repeal of this provision has become effective.
  3. The State Oil and Gas Board shall have the exclusive authority to determine the qualification of wells defined in paragraphs (n) through (t) of Section 27-25-701.

HISTORY: Codes, 1942, § 9417.5-02; Laws, 1948, ch. 447, § 2; Laws, 1984, ch. 451, § 2; Laws, 1987, ch. 428, § 2; Laws, 1988, ch. 485, § 2; Laws, 1989, ch. 520, § 2; Laws, 1990, ch. 439, § 1; Laws, 1994, ch. 545, § 4; Laws, 1995, ch. 531, § 4; Laws, 1999, ch. 460, § 2; Laws, 1999, ch. 523, § 2; Laws, 2004, ch. 496, § 2; Laws, 2013, ch. 533, § 5, eff from and after July 1, 2013; Laws, 2018, ch. 379, § 2, eff from and after passage (approved March 19, 2018).

Joint Legislative Committee Note —

Section 2 of ch. 460, Laws of 1999, effective from and after its passage (approved March 29, 1999), amended this section. Section 2 of ch. 523, Laws of 1999, effective from and after its passage (approved April 15, 1999), also amended this section. As set out above, this section reflects the language of Section 2 of ch. 523, Laws of 1999, pursuant to Section 1-3-79 which provides that whenever the same section of law is amended by different bills during the same legislative session, and the effective dates of the amendments are the same, the amendment with the latest approval date shall supersede all other amendments to the same section approved on an earlier date.

Editor’s Notes —

Laws of 1987, ch. 428, § 3, provides as follows:

“SECTION 3. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the gas or oil severance tax laws prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of the gas or oil severance tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and execution of any warrant under such laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1994, ch. 545, § 8, provides as follows:

“SECTION 8. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the oil and gas severance tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the oil and gas severance tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 1995, ch. 531, § 5, provides as follows:

“SECTION 5. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the oil and gas severance tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the oil and gas severance tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The 2004 amendment designated (4) as (4)(a); and added (4)(b).

The 2013 amendment, in (1), added the (a) designator, substituted “in this section” for “herein” and “in this article” for “herein” in the first sentence and substituted “of the gas” for “thereof” in the last sentence, and added (b); substituted “paragraphs (n) through (t)” for “paragraphs (n) through (r)” near the end of (8); and made stylistic changes throughout the section.

The 2018 amendment, effective March 19, 2018, in (1)(b)(iv), extended the date of the repealer for paragraph (1)(b) by substituting “July 1, 2023” for “July 1, 2018” and substituted “commences before July 1, 2023” for “commences before July 1, 2018.”

Cross References —

Tax on severed oil, see §27-25-501.

Definition of “three-dimensional seismic,” see §27-25-701.

Tax collections made pursuant to paragraph (1)(b) of this section to be apportioned to the county in which the oil was produced, see §27-25-705.

Effect on the whole of this article of adjudication of invalidity of any part of this article, see §27-25-723.

Refund of taxes generally, see §27-73-1 et seq.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 520.

CJS.

53 C.J.S., Licenses §§ 102, 106.

58 C.J.S., Mines and Minerals §§ 445-449.

JUDICIAL DECISIONS

1. In general.

2. Reinjected gas.

3. Gas contract settlements.

1. In general.

Operators of gas processing plants which include plant fuel in the gas processing fee deduction are not entitled also to take the plant fuel deduction allowed by the Mississippi State Tax Commission in determining the value of gas for severance tax purposes under Miss. Code Ann. §§27-25-701(d),27-25-703(1). In re Pursue Energy Corp., 379 B.R. 100, 2006 Bankr. LEXIS 4476 (Bankr. S.D. Miss. 2006), aff'd, 2007 U.S. Dist. LEXIS 72976 (S.D. Miss. Sept. 28, 2007).

Where poisonous or “sour” raw gas requires processing and has no market value at the mouth of the well, the value of the gas for purposes of the severance tax under Miss. Code Ann. §§27-25-701(d),27-25-703(1) is the sales price of the processed gas less gas processing fee deductions for actual capital investment, return on investment, and plant operation, in addition to direct operating costs of gathering, delivering, and transporting the gas. In re Pursue Energy Corp., 379 B.R. 100, 2006 Bankr. LEXIS 4476 (Bankr. S.D. Miss. 2006), aff'd, 2007 U.S. Dist. LEXIS 72976 (S.D. Miss. Sept. 28, 2007).

In order for gas to be exempt under the statute, it need not be sold during the exemption period. OXY USA, Inc. v. Mississippi State Tax Comm'n, 757 So. 2d 271, 2000 Miss. LEXIS 89 (Miss. 2000).

2. Reinjected gas.

Natural gas that was exempt under the statute when first produced remained exempt when it was reinjected as part of a secondary oil recovery project and then retrieved after the exemption period as it was produced during the exemption period and was, therefore, exempt from ever being subject to a severance tax. OXY USA, Inc. v. Mississippi State Tax Comm'n, 757 So. 2d 271, 2000 Miss. LEXIS 89 (Miss. 2000).

3. Gas contract settlements.

Where an operator of a gas processing plant amended a prior agreement by entering into a buy down agreement with a processed gas purchaser whereby the purchaser paid a sum to the operator and the purchaser paid for gas at a reduced rate for a specified period, the buy down amount was subject to severance tax under Miss. Code Ann. §27-25-703(1), but only to the extent of the operator’s actual production of gas, multiplied by the difference between the original price and the buy down price, for the period of actual production after the buy down agreement. In re Pursue Energy Corp., 379 B.R. 100, 2006 Bankr. LEXIS 4476 (Bankr. S.D. Miss. 2006), aff'd, 2007 U.S. Dist. LEXIS 72976 (S.D. Miss. Sept. 28, 2007).

§ 27-25-705. Distribution of tax.

[With regard to any county which is exempt from the provisions of Section 19-2-3, this section shall read as follows:]

  1. All taxes levied in this article and collected by the department shall be paid into the State Treasury on the same day in which the taxes are collected.
  2. Except as otherwise provided in this section, the commissioner shall apportion all the tax collections made pursuant to this article to the state and to the county in which the gas was produced, in the proportion of sixty-six and two-thirds percent (66-2/3%) to the state and thirty-three and one-third percent (33-1/3%) to the county.
  3. The commissioner shall apportion all the tax collections made pursuant to Section 27-25-703(1)(b) to the county in which the gas is produced.
  4. When the producer of gas subject to the tax levied in this article increases the price of the gas sold and such increase is subject to approval by a federal regulatory board or commission, and when the producer of the gas so requests, the State Treasurer is hereby authorized to hold the severance tax collected on the price increase in escrow until such time as the price increase or a portion thereof is finally granted or approved. The severance tax thus held in escrow shall be deposited by the State Treasurer to an account in a state depository to be invested in an interest-bearing account in the manner provided by law. When the price increase in question or a portion thereof is granted or approved, the commissioner shall compute the correct severance tax due on the increase and certify the amount of tax thus computed. This amount and interest earned from the depository shall be distributed to the General Fund and to the county or counties proportionately as provided in this subsection. The balance, if any, of the tax and interest held in escrow on the price increase shall be returned to the taxpayer.
  5. The state’s share of all gas severance taxes collected pursuant to this section shall be deposited as provided for in Section 27-25-506.
  6. The commissioner shall certify at the end of each month the apportionment to each county to the State Treasurer, who shall remit the county’s share of the funds on or before the twentieth day of the month next succeeding the month in which the collections were made for division among the municipalities and taxing districts of the county. The commissioner shall submit a report to the State Treasurer for distribution to each county receiving the funds showing from whom the tax and interest, if any, were collected. Upon receipt of the funds, the board of supervisors of the county shall allocate the funds to the municipalities and to the various maintenance and bond and interest funds of the county, school districts, supervisors districts and road districts, as provided in this subsection.

    When there are any gas producing properties within the corporate limits of any municipality, then the municipality shall participate in the division of the tax and interest, if any, returned to the county in which the municipality is located in the proportion which the tax on production of gas from properties located within the municipal corporate limits bears to the tax on total production of gas in the county. In no event, however, shall the amount allocated to the municipalities exceed one-third (1/3) of the tax and interest produced in the municipality and returned to the county. Any amount received by any municipality as a result of the allocation provided for in this subsection shall be used for such purposes as are authorized by law.

    The balance remaining of any funds returned to the county after the allocation to municipalities shall be divided among the various maintenance and bond and interest funds of the county, school districts, supervisors districts and road districts, in the discretion of the board of supervisors, and the board shall make the division in consideration of the needs of the various taxing districts. The funds so allocated shall be used only for such purposes as are authorized by law.

HISTORY: Codes, 1942, § 9417.5-03; Laws, 1948, ch. 447, § 3; Laws, 1971, ch. 465, § 1; Laws, 1972, ch. 524, § 1; Laws, 1973, ch. 436, § 1; Laws, 1982, ch. 495, § 6; Laws, 1984, ch. 478, § 18; Laws, 1985, ch. 419, § 3; Laws, 1988 Ex Sess, ch. 14, § 18; Laws, 1991, ch. 585, § 2; Laws, 1992, ch. 562, § 2; Laws, 2002, ch. 450, § 3; Laws, 2013, ch. 533, § 6, eff from and after July 1, 2013.

Editor’s Notes —

Laws of 1984, ch. 478, § 3, effective from and after July 1, 1984, provides:

“SECTION 3. For purpose of this section, requirements that funds be deposited on the same day “collected” shall mean when remittances of tax collections and reports in connection therewith shall have been subjected to only minimum essential but expeditious processing.”

Laws of 1984, ch. 478, § 35, provides:

“SECTION 35. The provisions of this act shall control if in conflict with any other statute, the operation of which would tend to frustrate the purposes of this act.”

Laws of 1985, ch. 419, § 5, provided:

“SECTION 5. The amendment of Section 27-25-505, would become effective from and after the time Chapter 546, 1985 Regular Session of Mississippi Legislature was ratified by the electorate. The electorate ratified the insertion of Section 206A (as proposed by Chapter 546, Laws, 1985) to the Mississippi Constitution of 1890, on November 4, 1986, and, by proclamation of the Secretary of State on November 20, 1986, Section 206A was inserted into the Mississippi Constitution.”

Laws of 2004, ch. 482, § 6 provides:

“SECTION 6. From and after July 1, 2004, the board of supervisors of a county shall reduce the ad valorem taxes levied by the county in an amount equal to one-half (1/2) of the county’s share of the revenue derived from the oil and gas severance tax under Sections 27-25-505 and 27-25-705 as a result of offshore drilling on the Mississippi Gulf Coast. From and after July 1, 2004, the governing authorities of a municipality shall reduce the ad valorem taxes levied by the municipality in an amount equal to one-half (1/2) of the municipality’s share of the revenue derived from the oil and gas severance tax under Sections 27-25-505 and 27-25-705 as a result of offshore drilling on the Mississippi Gulf Coast.”

Amendment Notes —

The 2013 amendment, in both versions, added the numbered designators; in (1), inserted “in this article” and substituted “department” for “State Tax Commission”; in (2), added the exception at the beginning and inserted “made pursuant to this article” near the middle; added (3); substituted “provided in this subsection” for “herein provided” at the end of fourth sentence in (4) and in the last sentence in the second paragraph in (6); substituted “provided in this subsection” for “hereinafter provided” in the last sentence of the first paragraph in (6); and made stylistic changes throughout the section.

Cross References —

Special fund created for deposit of state’s share of oil and gas severance taxes collected, see §27-25-506.

“State tax commission” as meaning the Department of Revenue, see §27-25-701.

Effect on the whole of this article of adjudication of invalidity of any part of this article, see §27-25-723.

JUDICIAL DECISIONS

1. In general.

Provision of this statute [Code 1942, § 9417.5-03] to the effect that the amount to be allocated to the municipality shall not exceed one-third of the tax produced “in the municipality” and returned to the county, cannot be relied upon as a legislative interpretation of similar provision of Laws, 1944, ch. 134, § 3 (Code 1942, § 9417-03), dealing with distribution of tax upon oil production and limiting the allocation of tax to municipality to one-third of the tax “returned to the county,” since this statute [Code 1942, § 9417.5-03] is consistent with a purpose to retain distinction in the distribution of tax revenues from oil. Jasper County v. Heidelberg, 204 Miss. 780, 38 So. 2d 97, 1948 Miss. LEXIS 405 (Miss. 1948).

§ 27-25-705. Distribution of tax.

[With regard to any county which is required to operate on a countywide system of road administration as described in Section 19-2-3, this section shall read as follows:]

  1. All taxes herein levied in this article and collected by the department shall be paid into the State Treasury on the same day in which the taxes are collected.
  2. Except as otherwise provided in this section, the commissioner shall apportion all the tax collections made pursuant to this article to the state and to the county in which the gas was produced, in the proportion of sixty-six and two-thirds percent (66-2/3%) to the state and thirty-three and one-third percent (33-1/3%) to the county.
  3. The commissioner shall apportion all the tax collections made pursuant to Section 27-25-703(1)(b) to the county in which the gas is produced.
  4. When the producer of gas subject to the tax levied in this article increases the price of the gas sold and the increase is subject to approval by a federal regulatory board or commission, and when the producer of the gas so requests, the State Treasurer is hereby authorized to hold the severance tax collected on the price increase in escrow until such time as the price increase or a portion thereof is finally granted or approved. The severance tax thus held in escrow shall be deposited by the State Treasurer to an account in a state depository to be invested in an interest-bearing account in the manner provided by law. When the price increase in question or a portion thereof is granted or approved, the commissioner shall compute the correct severance tax due on the increase and certify the amount of tax thus computed. This amount and interest earned from the depository shall be distributed to the General Fund and to the county or counties proportionately as provided in this subsection. The balance, if any, of the tax and interest held in escrow on the price increase shall be returned to the taxpayer.
  5. The state’s share of all gas severance taxes collected pursuant to this section shall be deposited as provided for in Section 27-25-506.
  6. The commissioner shall certify at the end of each month the apportionment to each county to the State Treasurer, who shall remit the county’s share of the funds on or before the twentieth day of the month next succeeding the month in which the collections were made for division among the municipalities and taxing districts of the county. The commissioner shall submit a report to the State Treasurer for distribution to each county receiving the funds showing from whom the tax and interest, if any, were collected. Upon receipt of the funds, the board of supervisors of the county shall allocate the funds to the municipalities and to the various maintenance and bond and interest funds of the county and school districts, as provided in this subsection.

    When there are any gas producing properties within the corporate limits of any municipality, then the municipality shall participate in the division of the tax and interest, if any, returned to the county in which the municipality is located in the proportion which the tax on production of gas from properties located within the municipal corporate limits bears to the tax on total production of gas in the county. In no event, however, shall the amount allocated to the municipalities exceed one-third (1/3) of the tax and interest produced in the municipality and returned to the county. Any amount received by any municipality as a result of the allocation provided for in this subsection shall be used for such purposes as are authorized by law.

    The balance remaining of any funds returned to the county after the allocation to municipalities shall be divided among the various maintenance and bond and interest funds of the county and school districts, in the discretion of the board of supervisors, and the board shall make the division in consideration of the needs of the various taxing districts. The funds so allocated shall be used only for such purposes as are authorized by law.

HISTORY: Codes, 1942, § 9417.5-03; Laws, 1948, ch. 447, § 3; Laws, 1971, ch. 465, § 1; Laws, 1972, ch. 524, § 1; Laws, 1973, ch. 436, § 1; Laws, 1982, ch. 495, § 6; Laws, 1984, ch. 478, § 18; Laws, 1985, ch. 419, § 3; Laws, 1988 Ex Sess, ch. 14, § 18; Laws, 1991, ch. 585, § 2; Laws, 1992, ch. 562, § 2; Laws, 2002, ch. 450, § 3; Laws, 2013, ch. 533, § 6, eff from and after July 1, 2013.

§ 27-25-706. Distribution of tax; pledge of county’s share; issuance of bonds; effect of section.

The board of supervisors of any county in the State of Mississippi bordering on the Pearl River and having a population according to the 1970 census of not less than forty thousand (40,000) and not more than fifty thousand (50,000), and through which Interstate Highway 20 runs, and wherein there is being constructed or has been constructed a plant for the extracting of sulphur from natural gas, and the board of supervisors of any county in the State of Mississippi bordering on the Pearl River and having a population according to the 1970 census of not less than nineteen thousand (19,000) and not more than twenty-one thousand (21,000) and wherein U.S. Highway 49 and Mississippi Highway 28 intersect and wherein there is being constructed or has been constructed a plant for the extracting of sulphur from natural gas, are hereby authorized and empowered, in their discretion, to pledge all or any part of the county’s share of the severance tax on gas extracted, handled or processed through such extraction plant, as additional security for the payment of bonds issued for the purpose of constructing, reconstructing, overlaying and/or repairing, an access road or roads or publicly owned railroads to and from such sulphur extraction plant. The amount so pledged for the payment of the principal of and the interest on such bonds shall be deducted and set aside by such board of supervisors prior to the distribution of such severance taxes in the manner provided by law, and only the amount of such severance taxes remaining after such deduction shall be subject to such distribution. The board of supervisors in such counties may pledge only up to fifty percent (50%) of such severance taxes as their respective county may receive to retire the bonds and interest pursuant to the authority of this section. The required local contribution of said counties to the cost of the minimum foundation education program shall not be reduced nor shall the obligation of the state under said minimum foundation program to said counties be increased because of the passage of this section.

Such bonds shall be issued under the provisions of Section 19-9-1 through Section 19-9-19.

HISTORY: Laws, 1972, ch. 524, § 1; Laws, 1973, ch. 436, § 2; Laws, 1982, ch. 400, § 1, eff from and after passage (approved March 24, 1982).

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected a typographical error in the first sentence of the first paragraph. The word “publically” was changed to “publicly”. The Joint Committee ratified the correction at its December 3, 1996, meeting, and the section has been reprinted in the supplement to reflect the corrected language.

Editor’s Notes —

Laws of 1973, ch. 436, § 3, eff from and after passage (approved March 30, 1973), provides as follows:

“SECTION 3. Section 2 of this act shall be repealed automatically upon the full payment of the bonds provided for therein issued pursuant thereto.”

At the direction of the co-counsel for the Joint Legislative Committee on Compilation, Revision and Publication of Legislation, an error in a statutory reference in the last paragraph was corrected by substituting “Sections 19-9-1 through 19-9-19” for “Section 19-9-1 to 19-9-19, inclusive.”

Cross References —

Effect on the whole of this article of adjudication of invalidity of any part of this article, see §27-25-723.

§ 27-25-707. Payment of tax; persons liable; lien.

  1. The tax hereby imposed is levied upon the producers of such gas in the proportion of their ownership at the time of severance, but except as otherwise herein provided, shall be paid by the person in charge of the production operations, who is hereby authorized, empowered and required to deduct from any amount due to producers of such production at the time of severance the proportionate amount of the tax herein levied before making payments to such producer. Said tax shall become due and payable as provided by this article, and such tax shall constitute a first lien upon the property from which the gas was produced. In the event the person in charge of production operations fails to pay the tax, then the commissioner shall proceed against the producer to collect the tax in accordance with the provisions made for the collection of delinquent taxes by the Mississippi Sales Tax Law.
  2. When any person in charge of the production operations shall sell the gas produced by him to any person under contracts requiring such purchaser to pay all owners of such gas direct, then the person in charge of the production operations may not be required to deduct the tax herein levied, but in which event such deduction shall be made by the purchaser before making payments to each owner of such gas, and the purchaser in that case shall account for the tax; provided that nothing herein shall be construed as releasing the person in charge of production operations from liability for the payment of said tax.
  3. When any person in charge of production operations shall sell gas produced by him on the open market, he shall withhold the tax imposed by this article, and if he is required to pay other interest holders, is hereby authorized, empowered and required to deduct from any amount due them, the amount of tax levied and due under the provisions of this article before making payment to them.
  4. Every person in charge of production operations by which gas is severed from the soil or water in this state, who fails to deduct and withhold, as required herein, the amount of tax from sale or purchase price, when such gas is sold or purchased under contract or agreement, or on the open market, or otherwise, shall be liable to the state for the full amount of taxes, interest, and penalties which should have been deducted, withheld and remitted to the state, and the commissioner shall proceed to collect the tax from the person in charge of production operations, under the provisions of this article, as if he were the producer of the gas.

HISTORY: Codes, 1942, § 9417.5-04; Laws, 1948, ch. 447, § 4, eff from and after July 1, 1948.

Cross References —

Effect on the whole of this article of adjudication of invalidity of any part of this article, see §27-25-723.

Action to recover tax, penalty and interest, see §27-35-5.

Sales tax law, see §27-65-1 et seq.

JUDICIAL DECISIONS

1. In general.

2. Royalty owner.

1. In general.

Where a portion of a payment made by a purchaser of processed gas under a buy down agreement was found to be subject to severance tax, the operator of the gas processing plant was liable for the full amount of the tax under Miss. Code Ann. §27-25-707(2), even though separate payments were made under the agreement to the operator and to the operator’s partners. In re Pursue Energy Corp., 379 B.R. 100, 2006 Bankr. LEXIS 4476 (Bankr. S.D. Miss. 2006), aff'd, 2007 U.S. Dist. LEXIS 72976 (S.D. Miss. Sept. 28, 2007).

2. Royalty owner.

Although oil companies, as the persons in charge of production operations, (1) deducted a school district’s proportionate share of oil and gas severance taxes from any payment owed to the school district on its royalty interests derived from oil and gas production on sixteenth-section land and (2) remitted those taxes to the Department of Revenue on the school district’s behalf, the oil and gas severance taxes were levied upon the school district as a royalty owner because the taxes were levied in the first instance on the owners of the oil and gas in proportion to their interest and the Department of Revenue was to proceed against the school district, not the oil companies, to collect delinquent taxes. Jones County Sch. Dist. v. Miss. Dep't of Revenue, 111 So.3d 588, 2013 Miss. LEXIS 71 (Miss. 2013).

§ 27-25-709. Title in dispute.

When the title to any gas being severed from the soil, or water, is in dispute, or whenever the producer of such gas from the soil, or water, or purchaser thereof, shall be withholding payments on account of litigation, or for any other reason, such producer or purchaser is hereby authorized, empowered, and required to deduct from the gross amount thus held the amount of the tax herein levied and imposed, and to make remittance thereof to the commissioner as provided by this article.

HISTORY: Codes, 1942, § 9417.5-05; Laws, 1948, ch. 447, § 5, eff from and after July 1, 1948.

Cross References —

Effect on the whole of this article of adjudication of invalidity of any part of this article, see §27-25-723.

§ 27-25-711. Returns; oath.

Every producer or person in charge of production operations by which gas is severed from the soil, or water, in this state, when making the reports required by this article, shall file with the commissioner a statement, under oath, on forms prescribed by him, of the business conducted by such producer or person in charge of production operations, during the period for which the report is made, showing gross quantity of gas and the value thereof, so severed or produced, and such other reasonable and necessary information pertaining thereto as the commissioner may require for the proper enforcement of the provisions of this article.

HISTORY: Codes, 1942, § 9417.5-06; Laws, 1948, ch. 447, § 6, eff from and after July 1, 1948.

§ 27-25-713. Transporters; records.

When requested by the commissioner, all transporters of gas out of, within, or across the State of Mississippi shall be required to furnish the commissioner such information relative to the transportation of such gas, as he may require.

The commissioner shall have authority to inspect all meter and other charts, documents, books and records as may relate to the transportation of gas in the hands of each transporter herein referred to. The commissioner shall further be empowered to demand the production of such charts, documents, and books and records relating to the transportation of gas at any point in the State of Mississippi which he may designate.

HISTORY: Codes, 1942, § 9417.5-07; Laws, 1948, ch. 447, § 7, eff from and after July 1, 1948.

§ 27-25-715. Additional information.

The commissioner shall have the power to require any producer or person in charge of production operations, or person purchasing any gas from the soil, or water, to furnish any additional information by him deemed to be necessary for the purpose of computing the amount of said tax; and for said purpose to examine the meter and other charts, books, records, and all files of such person; and, to that end, the commissioner shall have the power to examine witnesses, and if any such witness shall fail or refuse to appear at the request of the commissioner, or refuse access to books, records and files, said commissioner shall have the power and authority to proceed as provided by the Mississippi Sales Tax Law.

HISTORY: Codes, 1942, § 9417.5-08; Laws, 1948, ch. 447, § 8, eff from and after July 1, 1948.

Cross References —

Effect on the whole of this article of adjudication of invalidity of any part of this article, see §27-25-723.

Sales tax law, see §27-65-1 et seq.

§ 27-25-717. Returns; administration.

The taxes levied hereunder shall be due and payable in monthly installments on or before the twenty-fifth day of the month next succeeding the month in which the tax accrues. The taxpayer shall, on or before the twenty-fifth day of the month, make out a return showing the amount of the tax for which he is liable for the preceding month and shall mail or send the same, together with a remittance for the amount of the tax due, to the office of the commissioner. Such monthly return shall be signed by the taxpayer or a duly authorized agent of the taxpayer and shall be verified by oath.

All administrative provisions of the Mississippi Sales Tax Law, including those which fix damages, penalties, and interest for nonpayment of taxes and for noncompliance with the provisions of said chapter, and all other requirements and duties imposed upon taxpayers shall apply to all persons liable for taxes under the provisions of this article, and the commissioner shall exercise all the power and authority and perform all the duties with respect to taxpayers under this article as are provided in said Mississippi Sales Tax Law, except where there is conflict, then the provisions of this article shall control. Provided, however, the statute of limitations for examining returns or to recover taxes and interest on funds held in escrow on price increases shall be three (3) years from the time the tax and interest is withdrawn from the State Depository for distribution to the State Treasury and to the county or counties in which the gas was produced.

Any damages, penalties, or interest collected by the commissioner for nonpayment of taxes or for noncompliance with the provisions of this article shall be paid into the General Fund of the State Treasury by the commissioner.

The tax commission may release production information to the State Oil and Gas Board on all gas produced in this state. Such information may include the name of the producer or operator and the total number of million cubic feet produced for specific wells and time periods, but shall not include the value reported or the tax paid on such production. The State Oil and Gas Board shall provide the tax commission with production information for each well, which information shall include field identification, county or counties where the well is located, well name and American Petroleum Institute number, operator name and well status. The information authorized in this section to be transferred between the tax commission and State Oil and Gas Board shall be provided in formats as agreed upon by those agencies.

HISTORY: Codes, 1942, § 9417.5-09; Laws, 1948, ch. 447, § 9; Laws, 1971, ch. 465 § 2; Laws, 1996, ch. 382, § 2, eff from and after July 1, 1996.

Cross References —

Tax commission as meaning Department of Revenue, see §27-25-701.

Sales tax law, see §27-65-1 et seq.

§ 27-25-719. Records.

Every person engaged in the business of producing or purchasing any gas in this state, or who is in charge of production operations, and who is required to pay the tax imposed by this article, shall make and keep, for a period of three (3) years, a complete and accurate record, in the form required by the commissioner showing the gross quantity of gas produced and value of same, the names of the persons from whom purchased, and the time of purchase.

HISTORY: Codes, 1942, § 9417.5-10; Laws, 1948, ch. 447, § 10, eff from and after July 1, 1948.

§ 27-25-721. Ad valorem exemptions.

All gas and carbon dioxide produced or under the ground on producing properties within the State of Mississippi and all producing gas or carbon dioxide equipment, including wells, connections, pumps, derricks and other appurtenances actually owned by and belonging to the producer, and all leases in production, including mineral rights in producing properties, shall be exempt from all ad valorem taxes now levied or hereafter levied by the State of Mississippi, or any other taxing district within this state. This exemption shall not apply to drilling equipment, including derricks, machinery, and other materials necessary to drilling, nor to gas or carbon dioxide gathering systems, nor to the surface of lands leased for gas or carbon dioxide production or upon which gas or carbon dioxide producing properties are situated, but all such drilling equipment, gathering systems, and lands shall be assessed as are other properties and shall be subject to ad valorem tax. However, no additional assessment shall be added to the surface value of such lands by reason of the presence of gas or carbon dioxide thereunder or its production therefrom. The exemption herein granted shall apply to all ad valorem taxes levied in the year 1948 and each year thereafter.

HISTORY: Codes, 1942, § 9417.5-11; Laws, 1948, ch. 447, § 11; Laws, 2000, ch. 504, § 1; Laws, 2004, ch. 496, § 3, eff from and after passage (approved May 4, 2004.).

Amendment Notes —

The 2004 amendment deleted the second version of the section effective from and after July 1, 2004 and made the version which was effective until July 1, 2004, effective.

Cross References —

Effect on the whole of this article of adjudication of invalidity of any part of this article, see §27-25-723.

Exemption of oil, gas and other petroleum products refined in state, see §27-31-19.

Ad valorem tax exemption of non-producing gas, oil and mineral interests, see §27-31-73.

Exemption of equipment used to facilitate transportation of carbon dioxide in connection with enhanced oil recovery projects, see §27-31-102.

§ 27-25-723. Constitutionality.

If any clause, sentence, paragraph or part of this article shall, for any reason, be adjudged by any court of competent jurisdiction to be invalid, which changes or materially affects the scheme and method of taxation herein provided for, or which in anywise prevents or modifies the exemptions provided for under Section 27-25-721 hereof, then the whole of the article shall be invalid, and every law which this article amends, modifies or repeals shall become operative and in full force and effect.

HISTORY: Codes, 1942, § 9417.5-13; Laws, 1948, ch. 447, § 13, eff from and after July 1, 1948.

Chapter 27. Vending and Amusement Machine Taxes

Article 1. Amusement Devices.

§ 27-27-1. Short title.

This article may be cited as “Slot Amusement Machine Tax Law.”

HISTORY: Codes, 1942, § 9418-01; Laws, 1970, ch. 544, § 1, eff from and after July 1, 1970 (approved April 6, 1970).

Cross References —

Tax on vending and weighing machines, see §27-27-301 et seq.

Criminal offenses for gambling, see §97-33-1 et seq.

Criminal offenses in operation of vending machines, etc., see §97-33-7.

§ 27-27-3. Definitions.

The words, terms, and phrases, when used in this article, shall have the meaning ascribed to them herein.

“Slot amusement machine” or “machine” means any mechanical device or contrivance which is operated, played, worked, manipulated, or used by inserting or depositing any coin, slug, token, or thing of value, in which may be seen any picture or heard any music, or wherein any game may be played, or any form of diversion had.

“Officer collecting the tax” means the tax collector of the county, or, in the case of a municipality, the person who collects the taxes for the municipality by whatever title he may be known.

“Person” means and includes any individual, firm, partnership, joint venture, association, corporation, estate, trust, or other group or combination acting as a unit and includes the plural as well as the singular in number.

HISTORY: Codes, 1942, § 9418-02; Laws, 1970, ch. 544, § 2; Laws, 1994, ch. 440, § 1, eff from and after January 1, 1995.

Cross References —

Department of Revenue, see §27-3-1 et seq.

§ 27-27-5. Tax levied.

  1. The board of supervisors of each county and the governing authorities of each municipality may levy, assess and collect annual license taxes according to the following schedules:
    1. For each machine wherein may be seen any picture or heard any music, a license tax for each such machine the sum of Twenty-seven Dollars ($27.00).
    2. For each machine (not elsewhere specifically taxed in this section) wherein or whereby any game may be played or any form of diversion had, a license tax for each such machine the sum of Forty-five Dollars ($45.00).
    3. For each machine (not elsewhere specifically taxed in this section) wherein or by means of which children may obtain a ride upon a “hobby horse” or the figure of any animal, or upon the figure of a boat, airplane, rocket, or other such machine, a license tax of Eighteen Dollars ($18.00) for each machine.
  2. Any incorporated municipality may levy the tax authorized in subsection (1) of this section where such machines are located within the corporate limits of said municipalities, and where appropriate ordinance levying and imposing the tax has been adopted.
  3. Any county may levy the tax authorized in subsection (1) of this section where such machines are located outside of an incorporated municipality and where the appropriate ordinance levying and imposing the tax has been adopted.

HISTORY: Codes, 1942, § 9418-03; Laws, 1970, ch. 544, § 3; Laws, 1994, ch. 440, § 2, eff from and after January 1, 1995.

Cross References —

Refund of taxes generally, see §27-73-1 et seq.

OPINIONS OF THE ATTORNEY GENERAL

The general rule is that the taxes imposed by Section 27-27-301 on vending machines or by Section 27-27-5 on amusement machines are to be collected in addition to any privilege tax paid pursuant to Section 27-17-9 by the business where such machines are located; however, exceptions to this rule are provided by Sections 27-27-305 and 27-27-11. Follis, Apr. 29, 2003, A.G. Op. 03-0185.

RESEARCH REFERENCES

Am. Jur.

4 Am. Jur. 2d, Amusements and Exhibitions § 29 et seq.

CJS.

30A C.J.S., Entertainment and Amusement

Sports §§ 33, 38, 40, 41, 50 et seq.

§ 27-27-7. License and stickers.

Every person engaged in the business of owning or placing on location for the purpose of operation any slot amusement machine shall file an application for a license with the officer collecting the tax on forms furnished by him for that purpose. The application shall contain such information as may be required and shall be accompanied by remittance for the amount of tax and any penalty required.

The tax levied shall be due and payable annually and all licenses issued under the provisions of this article shall expire twelve (12) months from the date of purchase. A license may be renewed and stickers affixed to the machine without penalty during the anniversary month twelve (12) months from the date of purchase. The amount of the license tax to be paid for a period of less than twelve (12) months shall be that proportionate amount of the annual license tax that the number of months, or fractional part thereof, remaining until the anniversary month next bears to twelve (12) months.

The officer collecting the tax shall issue a license or sticker on a form to be prescribed by him. Such license or stickers shall be securely affixed or attached to the machine to which it applies in such manner as to be readily visible and shall be affixed before the machine is operated or played. The absence of a proper license or sticker affixed to a machine shall be prima facie evidence of failure to pay the tax levied for operation of the machine.

The license shall entitle the owner or the person placing the machine on location for the purpose of operation to operate a machine of the type specified for twelve (12) months.

When ownership of a machine upon which a valid license or sticker is attached is transferred to another person, no additional tax shall be required. If the machine is moved to a location in a county or municipality other than the county or municipality in which the machine has been properly licensed, then no additional license or tax shall be required or due until the expiration of the current license. In no case may a license be transferred from one machine to another machine.

No refund shall be allowed for failure or inability to exercise the privilege granted after the license has been issued.

HISTORY: Codes, 1942, § 9418-04; Laws, 1970, ch. 544, § 4; Laws, 1994, ch. 440, § 3; Laws, 1998, ch. 403, § 1, eff from and after July 1, 1998.

RESEARCH REFERENCES

Am. Jur.

4 Am. Jur. 2d, Amusements and Exhibitions § 29 et seq.

CJS.

86 C.J.S., Entertainment and Amusement

Sports § 19 et seq.

53 C.J.S., Licenses § 55.

86 C.J.S., Entertainment and Amusement; Sports § 19 et seq.

§ 27-27-9. Penalties.

Any person engaged in the business of owning or placing on location for the purpose of operation, any slot amusement machine without the payment of the tax imposed herein, shall be liable for the amount of tax and fifty percent (50%) of the amount of the tax as penalty.

Any person who has paid the tax for the operation of a machine, but who has failed to affix the license or sticker to the machine shall also be liable for fifty percent (50%) of the amount of the tax as penalty.

It shall be unlawful for any person to place on location any machine in any county or municipality that has imposed the tax without paying the tax herein levied.

HISTORY: Codes, 1942, § 9418-05; Laws, 1970, ch. 544, § 5; Laws, 1994, ch. 440, § 4, eff from and after January 1, 1995.

Cross References —

Action to recover tax, penalty and interest, see §27-35-5.

§ 27-27-11. Exemptions.

This article shall not apply to any machine operated for legal gaming purposes at a gaming establishment licensed by the Mississippi Gaming Commission, to bingo or pull-tab machines which are located on the premises of charitable bingo licensees, to any machine kept at a regular place of business of distributors or manufacturers for sale or lease without being operated, to any pool table operated in a place of business commonly known as a pool hall or billiard parlor when the gross income from the operation of such pool table is taxable under the Mississippi Sales Tax Law, or to any antique coin machine as defined in Section 27-27-12.

HISTORY: Codes, 1942, § 9418-06; Laws, 1970, ch. 544, § 6; Laws, 1992, ch. 371, § 3; Laws, 1994, ch. 440, § 5, eff from and after January 1, 1995.

Cross References —

Mississippi Sales Tax Law, see §27-65-1 et seq.

Sales tax on billiard parlors and pool halls, see §27-65-23.

Criminal offenses for gambling, see §97-33-1 et seq.

OPINIONS OF THE ATTORNEY GENERAL

The general rule is that the taxes imposed by Section 27-27-301 on vending machines or by Section 27-27-5 on amusement machines are to be collected in addition to any privilege tax paid pursuant to Section 27-17-9 by the business where such machines are located; however, exceptions to this rule are provided by Sections 27-27-305 and 27-27-11. Follis, Apr. 29, 2003, A.G. Op. 03-0185.

§ 27-27-12. Antique coin machines.

  1. The purpose of this section is to protect and foster the collection and restoration of antique coin machines not used for gambling purposes, due to their aesthetic value and significance in Mississippi history.
  2. An “antique coin machine” is defined as any mechanical device or contrivance that is twenty-five (25) or more years old and that is operated, played, worked, manipulated or used by inserting or depositing any coin, slug, token, or thing of value, in which any game may be played or in which may be seen any picture or heard any music or any form of diversion had, including, but not limited to, an antique slot machine, antique gambling device or antique gaming machine.
  3. An antique coin machine may be owned and possessed in this state and shall not be subject to confiscation or destruction without a judgment of court as provided for in this section, but may be seized as evidence when operated for unlawful gambling purposes.
  4. An antique coin machine seized as evidence in connection with unlawful gambling shall not be destroyed, altered or sold until the owner has been afforded a reasonable opportunity to present testimony and other evidence in court that the machine was not operated for unlawful gambling. If the court determines by a final and definitive judgment that such machine was operated for unlawful gambling, the court shall order the destruction of such machine, but if the judgment is in favor of the owner, such machine shall be returned to its owner.
  5. An antique coin machine may be displayed only in private dwellings or while being offered for sale by a licensed retail dealer other than one licensed to sell alcoholic beverages. Such machine must be clearly marked by placard or otherwise that indicates that it is an antique and is not to be used for gambling purposes. If an antique coin machine is displayed in any other manner, it shall not be subject to the provisions of subsections (3) and (4) of this section.

HISTORY: Laws, 1992, ch. 371, § 1, eff from and after July 1, 1992.

Cross References —

Municipal authorities not authorized to regulate or prohibit ownership or display of antique coin machines, see §21-19-33.

Exemption of antique coin machines from amusement machine tax, see §27-27-11.

Exception of antique coin machine from definition of “gaming device” under Mississippi Gaming Control Act, see §75-76-5.

Exception of antique coin machines from definition of unlawful gambling devices, see §97-33-7.

JUDICIAL DECISIONS

1. In general.

Where slot machines were seized pursuant to §97-33-7 before the enactment of §27-27-12, which provides an explicit exception from §97-33-7 for antique coin machines not used for gambling purposes, the case would be remanded to allow the owner to show that the seized slot machines were at least 25 years old and were not connected with any gambling activities. Beatty v. State, 627 So. 2d 355, 1993 Miss. LEXIS 520 (Miss. 1993).

§ 27-27-13. License tax in addition to other taxes.

The license tax levied by this article shall be in addition to all other taxes levied by law.

HISTORY: Codes, 1942, § 9418-07; Laws, 1970, ch. 544, § 7, eff from and after July 1, 1970 (approved April 6, 1970).

§ 27-27-15. Seizure; penalty for interference with officer; custody.

The officer collecting the tax or any agent appointed by him shall have full and complete authority, without an order from any court, to take possession of any slot amusement machine, and keep, seal or otherwise prevent the operation of such machine for failure to pay the license tax and any penalty, or for operation of such machine without a proper license or sticker affixed thereto.

When such machine shall have been seized or possession taken to prevent further unlawful use thereof, the same shall remain under the exclusive jurisdiction of such officer or agent seizing same until released by said officer or agent upon payment of the proper tax, penalty and costs, or until same is disposed of under a writ of venditioni exponas issued by the proper court for the collection of the taxes due, together with penalties and costs.

Any operation of any machine after seizure of same, or any disturbance of possession or notice of seizure posted by an agent or officer, shall be unlawful, and any person violating this provision shall be guilty of a misdemeanor and upon conviction thereof, may be fined not more than Five Hundred Dollars ($500.00) or imprisoned in the county jail for not more than six (6) months, or may be fined and imprisoned in the discretion of the court within the limitations aforesaid.

HISTORY: Codes, 1942, § 9418-08; Laws, 1970, ch. 544, § 8; Laws, 1994, ch. 440 § 6, eff from and after January 1, 1995.

Cross References —

“Slot amusement machine” defined, see §27-27-3.

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

§ 27-27-17. Records.

It shall be the duty of every person taxable under this article to keep and preserve for a period of three (3) years adequate records showing the location on which each machine is placed for the purpose of operation, type of machine and the size coin required to operate the machine one (1) time.

HISTORY: Codes, 1942, § 9418-09; Laws, 1970, ch. 544, § 9, eff from and after July 1, 1970 (approved April 6, 1970).

§ 27-27-19. Administration.

The administration of this article is vested in and shall be exercised by the officer collecting the tax who may act through his duly appointed and qualified deputies or agents, who shall serve under him and perform such duties as may be required.

The officer collecting the tax may promulgate such regulations, not inconsistent with this article, as he may deem necessary to enforce its provisions. The officer collecting the tax shall keep full and accurate records of all moneys received by him and shall preserve all applications for slot amusement machine licenses and copies of licenses issued therefrom for a period of three (3) years. Said applications and copies of the licenses shall be open to inspection by the public.

HISTORY: Codes, 1942, § 9418-10; Laws, 1970, ch. 544, § 10; Laws, 1994, ch. 440, § 7, eff from and after January 1, 1995.

Cross References —

Sales tax law, see §27-65-1 et seq.

§ 27-27-21. Payment of taxes and penalties into general fund of county or municipality.

All taxes levied and penalties imposed by this article and required to be paid shall be payable in cash or by personal check, cashier’s check, money order, or bank exchange which shall be deposited in the general fund of the county or municipality, as appropriate, on the same day in which they are collected. No remittances other than cash shall be final discharge of liability for the tax and any penalty imposed.

The taxes and penalties collected shall be paid into the general fund of the county or municipality, as appropriate, in the same manner as other taxes collected by the officer collecting the tax.

HISTORY: Codes, 1942, § 9418-11; Laws, 1970, ch. 544, § 11; Laws, 1984, ch. 478, § 19; Laws, 1994, ch. 440, § 8, eff from and after January 1, 1995.

Editor’s Notes —

Laws of 1984, ch. 478, § 3, effective from and after July 1, 1984, provides:

“SECTION 3. For purpose of this section, requirements that funds be deposited on the same day “collected” shall mean when remittances of tax collections and reports in connection therewith shall have been subjected to only minimum essential but expeditious processing.”

Laws of 1984, ch. 478, § 35, provides:

“SECTION 35. “The provisions of this act shall control if in conflict with any other statute, the operation of which would tend to frustrate the purposes of this act.”

Article 3. Vending and Weighing Machines.

§ 27-27-301. Privilege tax on weighing machines, machines selling postage stamps, merchandise, etc., levied.

There is hereby levied and imposed in lieu of all licenses and privilege taxes heretofore levied, except the taxes levied by the Mississippi Sales Tax Law, a tax upon each person, firm, association or corporation owning or operating any automatic weighing machine, any automatic vending machine or device for dispensing or selling postage stamps, any automatic vending machine or device for dispensing or selling cigarettes, and automatic machines selling and vending merchandise for the sale of which any tax has been paid by the owner, which service, stamps, or merchandise is obtained by depositing therein any token, coin, or coins, a tax according to the following schedules:

Upon each person operating, owning or permitting to be operated in his place of business any automatic or slot weighing machine, or any automatic slot vending machine, or other devices dispensing or selling postage stamps, for each such machine. . . . .$2.00

Upon each person operating, owning, or permitting to be operated in his place of business any automatic vending machine wherein is kept within the machine cigarettes on which the specific privilege tax of selling such articles of merchandise at retail has been paid by the owner of the machine, or the owner of the place of business where such machine is operated, to be obtained by depositing therein any token, coin, or coins, for each such machine. . . . .$2.50

Upon each person operating, owning, or permitting to be operated in his place of business any automatic vending machine where any service is rendered and not elsewhere taxed or where is kept within the machine any article of merchandise to be obtained by depositing therein any token, coin, or coins, as follows:

For each machine requiring the deposit of a token, coin, or coins, of less than Five Cents (5¢). . . . .$2.50

For each machine requiring the deposit of a token, coin, or coins, of Five Cents (5¢) and less than Ten Cents (10¢). . . . .$5.00

For each machine requiring the deposit of a token, coin, or coins of Ten Cents (10¢) and not more than Twenty Cents (20¢). . . . .$7.50

For each machine requiring the deposit of a token, coin, or coins, of more than Twenty Cents (20¢). . . . .$10.00

Provided, however, that such machines requiring deposits of Ten Cents (10¢) or less and vending food products only shall be exempt from the provisions of this article, and no such privilege tax shall be required to be paid when such machines are sponsored by local nonprofit civic service clubs or any other organization either incorporated or unincorporated and existing and operating under the laws of the State of Mississippi when such clubs or organizations expend the proceeds from such machines for charitable purposes only.

HISTORY: Codes, 1942, § 9426-01; Laws, 1944, ch. 132, § 1; Laws, 1946, ch. 269, § 1; Laws, 1958, ch. 573; Laws, 1966, ch. 637, § 1; Laws, 1983, ch. 537, eff from and after July 1, 1983.

Cross References —

Liability of owners of coin-operated laundries for tax imposed under local privilege tax law, see §27-17-230.

Tax on amusement devices, see §27-27-1 et seq.

Sales tax law, see §27-65-1 et seq.

Criminal offenses for gambling, see §97-33-1 et seq.

Criminal offenses in operation of vending machines, etc., see §97-33-7.

OPINIONS OF THE ATTORNEY GENERAL

Vending machine tax applies to coin operated laundry machines; although owner is required to pay local privilege tax, “not otherwise taxed” exception does not apply when other tax is general local privilege tax. Valentine, Jan. 24, 1990, A.G. Op. #90-0027.

Because gum-ball machines are vending machines which require both deposits of less than ten cents and which vend food products, they are exempt from privilege taxes. Howell, Jan. 16, 1992, A.G. Op. #92-0012.

The general rule is that the taxes imposed by Section 27-27-301 on vending machines or by Section 27-27-5 on amusement machines are to be collected in addition to any privilege tax paid pursuant to Section 27-17-9 by the business where such machines are located; however, exceptions to this rule are provided by Sections 27-27-305 and 27-27-11. Follis, Apr. 29, 2003, A.G. Op. 03-0185.

RESEARCH REFERENCES

CJS.

53 C.J.S., Licenses § 55.

JUDICIAL DECISIONS

1. In general.

The title of this statute [Code 1942, § 9426-01] meets the requirement of section 71 of the Constitution. Corso v. Biloxi, 201 Miss. 532, 29 So. 2d 638, 1947 Miss. LEXIS 415 (Miss. 1947).

§ 27-27-303. Administration and enforcement.

All of the general provisions of the Local Privilege Tax Law shall apply to and are hereby adopted as the means by which the provisions of this article may be enforced, and the taxes and penalties imposed may be collected.

HISTORY: Codes, 1942, § 9426-02; Laws, 1944, ch. 132, § 2; Laws, 1946, ch. 269, § 2.

Cross References —

Local privilege tax law, see §27-17-1 et seq.

Action to recover tax, penalty and interest, see §27-35-5.

JUDICIAL DECISIONS

1. In general.

This statute [Code 1942, § 9426-02] does not amend chapter 137, Laws of 1944 (Code 1942, § 9696-01 et seq). Corso v. Biloxi, 201 Miss. 532, 29 So. 2d 638, 1947 Miss. LEXIS 415 (Miss. 1947).

This section [Code 1942, § 9426-02] limits the taxes imposed by Code 1942, § 9426-01 to collection by and for the benefit of counties and municipalities which adopt it. Corso v. Biloxi, 201 Miss. 532, 29 So. 2d 638, 1947 Miss. LEXIS 415 (Miss. 1947).

The adoption merely by reference of the provisions of the Local Privilege Tax Act (Laws, 1944, chap. 137) as to means of enforcement does not violate the constitutional provision (§ 61) requiring the insertion at length of the amended act where such act is amended by reference, since the adoption provision in question did not constitute an amendment within the purview of the constitutional provision. Corso v. Biloxi, 201 Miss. 532, 29 So. 2d 638, 1947 Miss. LEXIS 415 (Miss. 1947).

§ 27-27-305. Exemptions.

No tax shall be imposed under the terms of this article upon any machine or machines taxed under subsection (c) of Section 27-27-301 of this article, when owned and operated by the owner of a store when such machines are stationed in said store and when the owner of said store has paid the proper privilege tax required of him under the section of the regular privilege tax law imposing privilege taxes on stores; nor shall the tax imposed by this article apply to persons operating such machines for the sale of articles to their own employees exclusively, without profit, where no privilege tax has been paid for operating a store; provided further, that nothing contained herein shall be construed to permit the licensing of any gambling machine or device.

HISTORY: Codes, 1942, § 9426-03; Laws, 1944, ch. 132, § 7; Laws, 1946, ch. 269, § 3.

Cross References —

Local privilege taxes on stores, see §27-17-365.

OPINIONS OF THE ATTORNEY GENERAL

The general rule is that the taxes imposed by Section 27-27-301 on vending machines or by Section 27-27-5 on amusement machines are to be collected in addition to any privilege tax paid pursuant to Section 27-17-9 by the business where such machines are located; however, exceptions to this rule are provided by Sections 27-27-305 and 27-27-11. Follis, Apr. 29, 2003, A.G. Op. 03-0185.

Chapter 29. Ad Valorem Taxes—General Provisions

§ 27-29-1. Collectors to have certain credits.

The auditor, in his settlements with the tax collector, shall credit him with the amount of state taxes on all lands sold for taxes and struck off to the state, with the legal fees of the publisher of the newspaper for advertising such land for sale; and the collector shall also be credited in his settlement of county or any other state taxes with the amount of taxes on all lands sold to the state. Land purchased by the state for taxes shall not again be sold for taxes until redeemed; but if a tax collector should erroneously sell any state lands, the auditor, in his settlement with such tax collector, shall credit him with the correct amount of state taxes on only such state lands as are certified by the land commissioner to belong to the state, and with the legal fees of the newspaper for publishing such lands for sale; and the collector shall also be credited in his settlement of county or other taxes with the amount of taxes on such lands certified by the land commissioner.

HISTORY: Codes, 1857, ch. 3, art. 42; 1871, § 1704; 1880, § 545; 1892, § 3837; 1906, § 4355; Hemingway’s 1917, § 6989; 1930, § 3284; 1942, § 9988.

Editor’s Notes —

Section7-7-2, as added by Laws of 1984, Chapter 488, § 90, and amended by Laws of 1985, Chapter 455, § 14 and Laws of 1986, Chapter 499, § 1, provided, at subsection (2) therein, that the words “state auditor of public accounts,” “state auditor”, and “auditor” appearing in the laws of the state in connection with the performance of auditor’s functions transferred to the state fiscal management board, shall be the state fiscal management board, and, more particularly, such words or terms shall mean the state fiscal management board whenever they appear. Thereafter, Laws, 1989, chapter 532, § 2, amended §7-7-2 to provide that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer, and, more particularly, such words or terms shall mean the State Fiscal Officer whenever they appear. Subsequently, Laws, 1989, ch. 544, § 17, effective July 1, 1989, and codified as §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Section 7-11-4 provides that the words “state land commissioner”, “land commissioner”, “state land office”, and “land office” shall mean the secretary of state.

Cross References —

County assessors and tax collectors, see §27-1-1 et seq.

Production of tax collector’s cash book to auditor, see §27-41-41.

Redemption of land sold for taxes, see §27-45-1 et seq.

Collector’s credits for insolvencies, see §27-49-5.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 788.

CJS.

85 C.J.S., Taxation § 1137 et seq.

JUDICIAL DECISIONS

1. In general.

After the sale of land to the state for taxes, it is not thereafter subject to sale for taxes accruing thereon unless and until it should be redeemed from that sale. Stegall v. Miles, 194 Miss. 353, 12 So. 2d 537, 1943 Miss. LEXIS 81 (Miss. 1943).

No one is required to pay the taxes accruing on land after a sale to the state for taxes except the one who redeems it from that sale and then not until he offers to redeem it. Stegall v. Miles, 194 Miss. 353, 12 So. 2d 537, 1943 Miss. LEXIS 81 (Miss. 1943).

Where the record owner of land, sold to the state for delinquent taxes, applied to the chancery clerk for a release thereof, but the chancery clerk failed to collect the 1934 taxes which were then due, a subsequent sale of the land for such taxes was void, where there was no evidence that the record owner fraudulently participated in the clerk’s failure to collect such taxes. Stegall v. Miles, 194 Miss. 353, 12 So. 2d 537, 1943 Miss. LEXIS 81 (Miss. 1943).

Under this section [Code 1942, § 9988] certificate of redemption will be construed as applying to valid tax sale rather than to a void sale despite conflicting recitals. Bousquet v. Brown, 152 Miss. 171, 119 So. 166, 1928 Miss. LEXIS 241 (Miss. 1928).

The statute forbidding the sale of land purchased by state for taxes until redeemed held inapplicable to invalid sale. Celtic Land & Improv. Co. v. L. N. Dantzler Lumber Co., 144 Miss. 529, 110 So. 438, 1926 Miss. LEXIS 408 (Miss. 1926).

§ 27-29-3. Allowance of credits not made until certain list produced.

An allowance shall not be made by any auditing officer to any tax collector for the taxes on any land for which he claims credit until he shall present a list thereof, with his affidavit annexed that it is a correct list, and that he has not received any taxes thereon from any person.

HISTORY: Codes, 1880, § 547; 1892, § 3839; 1906, § 4356; Hemingway’s 1917, § 6990; 1930, § 3285; 1942, § 9989.

JUDICIAL DECISIONS

1. In general.

Tax collector’s bill to recover amount of insolvent list allowed by supervisors did not state cause of action where it did not allege amount had been paid over in cash and was sought as refund. Bishop v. Chickasaw County, 182 Miss. 147, 180 So. 395, 1938 Miss. LEXIS 148 (Miss. 1938).

§ 27-29-5. Filing of lists of amendments to assessments.

Before the fifteenth day of September every year and before the fifteenth day of January of every year, within which the tax collector’s term of office shall expire, the clerk of the board of supervisors shall file, with the auditor of public accounts, on blanks to be furnished by such auditor, the following lists of the amendments in assessments made by the board of supervisors, to wit:

Additional and raised assessments of personal property.

Additional and raised assessments of real property.

Reductions in assessments of real property.

Reductions in assessments of personal property.

Erroneous assessments of real property.

Erroneous assessments of personal property.

HISTORY: Codes, Hemingway’s 1917, § 6991; 1930, § 3286; 1942, § 9990; Laws, 1914, ch. 122.

Editor’s Notes —

Section7-7-2, as added by Laws of 1984, Chapter 488, § 90, and amended by Laws of 1985, Chapter 455, § 14 and Laws of 1986, Chapter 499, § 1, provided, at subsection (2) therein, that the words “state auditor of public accounts,” “state auditor”, and “auditor” appearing in the laws of the state in connection with the performance of auditor’s functions transferred to the state fiscal management board, shall be the state fiscal management board, and, more particularly, such words or terms shall mean the state fiscal management board whenever they appear. Thereafter, Laws of 1989, Chapter 532, § 2, amended §7-7-2 to provide that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer, and, more particularly, such words or terms shall mean the State Fiscal Officer whenever they appear. Subsequently, Laws of 1989, ch. 544, § 17, effective July 1, 1989, and codified as §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Cross References —

County auditor’s settlement of accounts of tax collector, see §19-17-11 et seq.

Certification as to truth and correctness of lists required by this section, see §27-29-7.

Penalities for failure to file lists as required by this section, see §27-29-9.

§ 27-29-7. Certification of correctness of lists.

The clerk of the board of supervisors shall certify to the truth and correctness of such lists of amendments to assessments referred to in Section 27-29-5 and shall further certify that he has compared the items listed for credit with the stub tax receipts and that no taxes have been collected on any such items.

HISTORY: Codes, Hemingway’s 1917, § 6992; 1930, § 3287; 1942, § 9991; Laws, 1914, ch. 122.

Cross References —

Penalties for failure to file lists as required by §27-29-5, see §27-29-9.

Clerk’s transmission of list of uncollected taxes to state auditor, see §27-29-33.

§ 27-29-9. Penalties for failure to make lists.

Any such clerk of the board of supervisors, who shall fail to make such list or lists, referred to in Section 27-29-5, by the time specified, shall be guilty of a misdemeanor, and, upon conviction, shall be punished by a fine of not exceeding one hundred dollars for each offense.

HISTORY: Codes, Hemingway’s 1917, § 6993; 1930, § 3288; 1942, § 9992; Laws, 1914, ch. 122.

Cross References —

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

JUDICIAL DECISIONS

1. In general.

It is mandatory on state auditor to honor state tax collector’s requisitions against commission fund for expenses and salaries. Miller v. White, 157 Miss. 114, 126 So. 833, 1930 Miss. LEXIS 241 (Miss. 1930).

§ 27-29-11. Tax collector’s monthly report; taxes paid over.

The tax collector shall make reports in writing, verified by his affidavit, on the first day of each month or within twenty (20) days thereafter, except as hereinafter provided, to the Auditor of Public Accounts and to the clerk of the board of supervisors, of all taxes collected by him during the preceding month for the state, levee and county respectively; and if he has collected none, the report shall be made out and state that fact. He shall, at or within the same time, pay over all taxes collected to the State Treasurer; however, all taxes collected by him for the county shall be paid into the county depository on the day such taxes are collected or on the next business day thereafter.

HISTORY: Codes, 1857, ch. 3, art. 59; 1871, § 1724; 1880, § 548; 1892, § 3840; 1906, § 4357; Hemingway’s 1917, § 6994; 1930, § 3289; 1942, § 9993; Laws, 1888, p. 33; Laws, 1904, ch. 161; Laws, 1918, ch. 137; Laws, 1985, ch. 514, § 15; Laws, 1986, ch. 305, § 3, eff from and after passage (approved February 27, 1986).

Editor’s Notes —

Section7-7-2, as added by Laws of 1984, Chapter 488, § 90, and amended by Laws of 1985, Chapter 455, § 14 and Laws of 1986, Chapter 499, § 1, provided, at subsection (2) therein, that the words “state auditor of public accounts,” “state auditor”, and “auditor” appearing in the laws of the state in connection with the performance of auditor’s functions transferred to the state fiscal management board, shall be the state fiscal management board, and, more particularly, such words or terms shall mean the state fiscal management board whenever they appear. Thereafter, Laws of 1989, Chapter 532, § 2, amended §7-7-2 to provide that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer, and, more particularly, such words or terms shall mean the State Fiscal Officer whenever they appear. Subsequently, Laws of 1989, ch. 544, § 17, effective July 1, 1989, and codified as §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Cross References —

Reports and payment of state tax collections to state treasurer, see §§7-9-19,7-9-21.

Grand jury’s examination of tax collector’s books, see §13-5-59.

Debits and credits to tax collector by county auditor, see §19-17-13 et seq.

Monthly reports of levee taxes, see §27-29-15.

Clerk’s transmission of list of uncollected taxes to state auditor, see §27-29-33.

Collector’s report of insolvencies, see §27-49-1.

Tax collector’s payment of state tax collections into state depository, see §27-105-23.

Penalty on tax collector for failure to make settlement, see §97-11-47.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 788.

CJS.

85 C.J.S., Taxation § 1135.

JUDICIAL DECISIONS

1. In general.

Where a city entered into a contract with a certified public accountant on May 4, 1948, to audit the county books to determine the city’s share of taxes collected by the county for road purposes on property within the city, and where the sheriff was due to make his final report of his collections by October, 1948, the contract between the city and the certified public accountant was no premature, so as to render it void. Smith v. Winona, 222 Miss. 318, 75 So. 2d 903, 1954 Miss. LEXIS 648 (Miss. 1954).

A tax collector, having received tax money although paid under protest, is under a positive duty to pay over the same to the proper authorities on the first day of the month immediately following such collection, or within twenty days thereafter, under the penalty of payment of 30 per cent per annum damages, etc. Yazoo & M. V. R. Co. v. Conner, 188 Miss. 352, 194 So. 915, 1940 Miss. LEXIS 32 (Miss. 1940).

A tax collector was not liable to a taxpayer for refund of taxes paid under protest, since a tax collector is under a mandatory duty to pay over the money collected to the proper authorities on the first day of the month immediately following such collection or within twenty days thereafter, under the penalty of being subject to suspension and damages. Yazoo & M. V. R. Co. v. Conner, 188 Miss. 352, 194 So. 915, 1940 Miss. LEXIS 32 (Miss. 1940).

A collector of taxes is under a duty to account for, and pay over to the proper authorities, all funds which come into his hands officially, notwithstanding that the tax collected by him may be illegal, or void, or improperly collected, and he is liable on his official bond for failure to do so. Adams v. Saunders, 89 Miss. 784, 42 So. 602, 1906 Miss. LEXIS 60 (Miss. 1906).

§ 27-29-13. Final report at end of fiscal year.

The tax collector’s final report and settlement with the auditor of public accounts and with the clerk of the board of supervisors for the taxes of any fiscal year shall be made on or within fifteen (15) days after the first day of November next thereafter. If the tax collector fails to make any report, or to pay over any taxes as above required, he shall pay damages of thirty per centum (30%) thereon, and interest on said amount of principal and damages at the rate of six per centum (6%) per annum for the time the same shall be due until paid. The auditor and clerk shall not omit in any case to charge the damages to the collector when incurred, but the same shall be remitted on the certificate of the governor and attorney general that they are satisfied that the delay has not been wilful or was not due to inexcusable neglect by the collector.

HISTORY: Codes, 1942, § 9994; Laws, 1934, ch. 188.

Editor’s Notes —

Section7-7-2, as added by Laws of 1984, Chapter 488, § 90, and amended by Laws of 1985, Chapter 455, § 14 and Laws of 1986, Chapter 499, § 1, provided, at subsection (2) therein, that the words “state auditor of public accounts,” “state auditor”, and “auditor” appearing in the laws of the state in connection with the performance of auditor’s functions transferred to the state fiscal management board, shall be the state fiscal management board, and, more particularly, such words or terms shall mean the state fiscal management board whenever they appear. Thereafter, Laws of 1989, Chapter 532, § 2, amended §7-7-2 to provide that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer, and, more particularly, such words or terms shall mean the State Fiscal Officer whenever they appear. Subsequently, Laws of 1989, ch. 544, § 17, effective July 1, 1989, and codified as §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Cross References —

Liability of assessors and collectors for failure to perform duties, see §27-29-29.

Collector’s report of insolvencies, see §27-49-1.

JUDICIAL DECISIONS

1. In general.

Where a city entered into a contract with a certified public accountant on May 4, 1948, to audit the county books to determine the city’s share of taxes collected by the county for road purposes on property within the city, and where the sheriff was due to make his final report of his collections by October, 1948, the contract between the city and the certified public accountant was not premature, so as to render it void. Smith v. Winona, 222 Miss. 318, 75 So. 2d 903, 1954 Miss. LEXIS 648 (Miss. 1954).

On default of the tax collector where the sureties pay the amount of his shortage with interest and thirty per cent penalty those sureties paying it are entitled to compel contributions from the other sureties. Russell v. Clark, 114 Miss. 898, 75 So. 691, 1917 Miss. LEXIS 100 (Miss. 1917).

A surety on a tax collector’s bond is liable for taxes collected and damages provided by law. State ex rel. District Attorney v. Greer, 109 Miss. 558, 68 So. 778, 1915 Miss. LEXIS 193 (Miss. 1915).

A county tax collector who collects taxes without legal authority is still liable on his official bond to account for such illegal taxes. Adams v. Saunders, 89 Miss. 784, 42 So. 602, 1906 Miss. LEXIS 60 (Miss. 1906).

The legal rate of interest from the date the amount was due to the date of payment will be charged against a county tax collector for withholding such funds. Adams v. Saunders, 89 Miss. 784, 42 So. 602, 1906 Miss. LEXIS 60 (Miss. 1906).

§ 27-29-15. Tax collectors to make reports monthly of all levee taxes collected.

The tax collector of each county within the Yazoo-Mississippi Delta Levee District shall make reports in writing, verified by affidavit, on the first day of each month, or within twenty (20) days thereafter, to the auditor of public accounts and to the treasurer of the board of levee commissioners for the Yazoo-Mississippi Delta of all taxes collected by him during the preceding month for taxes due said board of levee commissioners for the Yazoo-Mississippi Delta, for levee taxes, and if he has collected none, the report shall be made out and state that fact. He shall, at or within the same time, pay over all taxes so collected by him to the treasurer of the said board of levee commissioners. His final report and settlement with the auditor of public accounts and with the treasurer of said board of levee commissioners for the Yazoo-Mississippi Delta for the taxes of any fiscal year so collected by him for said board of levee commissioners shall be made on or within twenty (20) days after the first day of September of the same year. If any such tax collector shall fail to make any report as hereinbefore provided for, or to pay over any taxes as above mentioned and required, he and the sureties on his bond as levee tax collector shall be liable for and shall pay damages at the rate of thirty per centum (30%) per annum thereon and interest on the aggregate amount of principal and damages so due as aforesaid at the rate of six per centum (6%) per annum from the date when such taxes should have been reported and paid over as above herein provided. The said auditor and the said treasurer shall not omit in any case to charge the damage above provided for the collector, when incurred, but the same may be remitted on the certificate of the governor and attorney general, that they are satisfied that the delay has not been wilful, or unavoidable by the collector.

HISTORY: Codes, Hemingway’s 1917, § 6995; 1930, § 3291; 1942, § 9998; Laws, 1906, ch. 127; Laws, 1932, ch. 152.

Editor’s Notes —

Section7-7-2, as added by Laws of 1984, Chapter 488, § 90, and amended by Laws of 1985, Chapter 455, § 14 and Laws of 1986, Chapter 499, § 1, provided, at subsection (2) therein, that the words “state auditor of public accounts,” “state auditor”, and “auditor” appearing in the laws of the state in connection with the performance of auditor’s functions transferred to the state fiscal management board, shall be the state fiscal management board, and, more particularly, such words or terms shall mean the state fiscal management board whenever they appear. Thereafter, Laws of 1989, Chapter 532, § 2, amended §7-7-2 to provide that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer, and, more particularly, such words or terms shall mean the State Fiscal Officer whenever they appear. Subsequently, Laws of 1989, ch. 544, § 17, effective July 1, 1989, and codified as §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Cross References —

Monthly reports of tax collector generally, see §27-29-11.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 788.

CJS.

85 C.J.S., Taxation § 1135.

§ 27-29-17. Notification to district attorney of default; commencement of suit.

If any collector fails to pay into the state treasury the amount of taxes due the state within the time prescribed, the auditor shall immediately notify the district attorney, and shall furnish him a statement under his hand and seal of office of the amount due by the collector. The district attorney shall forthwith commence suit on the bond of the collector for the amount due, of which the statement, certified by the auditor, shall be competent evidence. If the auditor be not informed of the amount, he shall so state, and the district attorney shall investigate the matter and bring suit for the amount due.

HISTORY: Codes, Hutchinson’s 1848, ch. 8, art. 2 (30); 1857, ch. 3, art. 60; 1871, § 1725; 1880, § 549; 1892, § 3841; 1906, § 4358; Hemingway’s 1917, § 6997; 1930, § 3292; 1942, § 9999.

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected a typographical error in the first sentence. The words “If any collector fail to pay” were changed to “If any collector fails to pay”. The Joint Committee ratified the correction at its May 20, 1998, meeting, and the section has been reprinted in the supplement to reflect the corrected language.

Editor’s Notes —

Section7-7-2, as added by Laws of 1984, Chapter 488, § 90, and amended by Laws of 1985, Chapter 455, § 14 and Laws of 1986, Chapter 499, § 1, provided, at subsection (2) therein, that the words “state auditor of public accounts,” “state auditor”, and “auditor” appearing in the laws of the state in connection with the performance of auditor’s functions transferred to the state fiscal management board, shall be the state fiscal management board, and, more particularly, such words or terms shall mean the state fiscal management board whenever they appear. Thereafter, Laws of 1989, Chapter 532, § 2, amended §7-7-2 to provide that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer, and, more particularly, such words or terms shall mean the State Fiscal Officer whenever they appear. Subsequently, Laws of 1989, ch. 544, § 17, effective July 1, 1989, and codified as §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Cross References —

Governor’s power to suspend defaulting tax collectors, see Miss. Const. Art. 5, § 125 and §7-1-57 et seq.

Reporting defaulting tax collectors to grand jury, see §19-17-19.

Prosecutions and actions by Department of Revenue for defaults and violations under tax laws, see §27-3-33.

Civil liability of assessors and collectors, see §27-29-29.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 788.

CJS.

85 C.J.S., Taxation § 1145.

JUDICIAL DECISIONS

1. In general.

Where a tax collector fails to pay over taxes collected within the time prescribed by law the surety on his bond is liable to damages therefor. State ex rel. District Attorney v. Greer, 109 Miss. 558, 68 So. 778, 1915 Miss. LEXIS 193 (Miss. 1915).

The notifying the district attorney of the tax collector’s failure to pay taxes is not a condition precedent to the bringing of suit against the defaulting tax collector and his surety. State ex rel. District Attorney v. Greer, 109 Miss. 558, 68 So. 778, 1915 Miss. LEXIS 193 (Miss. 1915).

§ 27-29-19. Suits against tax collectors to have precedence.

Suits against tax collectors as provided in Section 27-29-17 shall be tried at the return term and shall have precedence over all other civil causes. Judgment shall be given for the amount due by the collector with thirty per centum (30%) per annum damages, after deducting all legal allowances to which he may be entitled.

HISTORY: Codes, 1857, ch. 3, art. 61; 1871, § 1726; 1880, § 550; 1892, § 3842; 1906, § 4359; Hemingway’s 1917, § 6998; 1930, § 3293; Laws, 1942, § 10000.

JUDICIAL DECISIONS

1. In general.

A tax collector, having received tax money although paid under protest, is under a positive duty to pay over the same to the proper authorities on the first day of the month immediately following such collection, or within twenty days thereafter, under the penalty of being subject to suspension from office by the Governor, and the payment of 30 per cent per annum damages, etc. Yazoo & M. V. R. Co. v. Conner, 188 Miss. 352, 194 So. 915, 1940 Miss. LEXIS 32 (Miss. 1940).

A tax collector was not liable to a taxpayer for refund of taxes paid under protest, since a tax collector is under a mandatory duty to pay over the money collected to the proper authorities on the first day of the month immediately following such collection or within twenty days thereafter, under the penalty of being subject to suspension and damages. Yazoo & M. V. R. Co. v. Conner, 188 Miss. 352, 194 So. 915, 1940 Miss. LEXIS 32 (Miss. 1940).

Where the tax collector has failed to pay over taxes collected within the time prescribed by law the surety on his bond is liable for damages. State ex rel. District Attorney v. Greer, 109 Miss. 558, 68 So. 778, 1915 Miss. LEXIS 193 (Miss. 1915).

In such a suit the defendant may set off the collector’s commissions. State ex rel. District Attorney v. Greer, 109 Miss. 558, 68 So. 778, 1915 Miss. LEXIS 193 (Miss. 1915).

It is unnecessary for the recovery of damages that the declaration demand the same. Damages are incident to the debt. State v. Lewenthall, 55 Miss. 589, 1878 Miss. LEXIS 17 (Miss. 1878).

Judgment should not be rendered by default final, but a writ of inquiry, in case a defense be not made, should be awarded to ascertain the amount due the state with damages, “after deducting all legal allowances.” Boykin v. State, 50 Miss. 375, 1874 Miss. LEXIS 69 (Miss. 1874).

§ 27-29-21. Proceedings in behalf of county.

Like proceedings to those provided in Section 27-29-17 shall be instituted by the district attorney, or any attorney employed by the board of supervisors, for nonpayment of county taxes, on notification by the clerk of the board of supervisors of the county, whose duty it shall be to give such notification.

HISTORY: Codes, 1857, ch. 3, art. 62; 1871, § 1717; 1880, § 551; 1892, § 3843; 1906, § 4360; Hemingway’s 1917, § 6999; 1930, § 3294; Laws, 1942, § 10001.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 788.

CJS.

85 C.J.S., Taxation § 1145

JUDICIAL DECISIONS

1. In general.

A tax collector, having received tax money although paid under protest, is under a positive duty to pay over the same to the proper authorities on the first day of the month immediately following such collection, or within twenty days thereafter, under the penalty of payment of 30 per cent per annum damages, etc. Yazoo & M. V. R. Co. v. Conner, 188 Miss. 352, 194 So. 915, 1940 Miss. LEXIS 32 (Miss. 1940).

“Like proceedings” embrace the thirty per centum damages. They can be recovered for the county. State v. Lewenthall, 55 Miss. 589, 1878 Miss. LEXIS 17 (Miss. 1878).

It is error in the trial of such cause to permit witnesses who have examined the collector’s receipt books and made memoranda of the results of their examinations, to testify as to the amount of taxes collected and to other results of such examinations where the books are not offered in evidence and no reason given for not producing them. State v. Lewenthall, 55 Miss. 589, 1878 Miss. LEXIS 17 (Miss. 1878).

Where tax collector executed separate bonds on different dates during his term of office and with different sureties, the sureties on the second bond were not liable for the taxes collected prior to the date of such bond, and the sureties on the first bond were liable for the acts of the collector prior to that date. Lewenthall v. State, 51 Miss. 645, 1875 Miss. LEXIS 89 (Miss. 1875).

§ 27-29-23. Repealed.

Repealed by Laws, 1986, ch. 459, § 44, eff from and after July 1, 1986.

[Codes, 1857, ch. 3, art. 63; 1871, § 1728; 1880, § 552; 1892, § 3844; 1906, § 4361; Hemingway’s 1917, § 7000; 1930, § 3295; 1942, § 10002]

Editor’s Notes —

Former §27-29-23 provided for coroner’s liability for defaults in collection.

§ 27-29-25. Failure of collector to report; suspension.

Every tax collector shall make report to the auditor of public accounts and clerk of the board of supervisors, respectively, as hereinbefore provided; and if any tax collector shall not report to the auditor or clerk, and pay over to the state and county treasurers, within twenty (20) days after the last day of each month during the time of collecting taxes, he shall not only be punishable under the criminal laws of this state, but the auditor and clerk of the board of supervisors, after notice to a tax collector in default and continued failure by him to report and pay over, as above provided, shall report the failure to the governor, who may suspend the tax collector and prohibit him from the performance of his functions, and may appoint some suitable person, being a qualified elector of the county, to collect the taxes, who shall give bond, with sureties, as required of tax collectors, to be approved in the same way. Such substituted tax collector shall proceed to collect the taxes remaining uncollected and to make such reports and payments of state and county taxes as the tax collector is required to make; and, for any failure of duty in this respect, he shall be subject to like penalties and proceedings as provided for in case of default by a tax collector.

HISTORY: Codes, Hutchinson’s 1848, ch. 8, art. 17 (55); 1857, ch. 3, art. 8; 1871, § 1729; 1880, § 548; 1892, § 3845; 1906, § 4362; Hemingway’s 1917, § 7001; 1930, § 3296; 1942, § 10003.

Editor’s Notes —

Section7-7-2, as added by Laws of 1984, Chapter 488, § 90, and amended by Laws of 1985, Chapter 455, § 14 and Laws of 1986, Chapter 499, § 1, provided, at subsection (2) therein, that the words “state auditor of public accounts,” “state auditor”, and “auditor” appearing in the laws of the state in connection with the performance of auditor’s functions transferred to the state fiscal management board, shall be the state fiscal management board, and, more particularly, such words or terms shall mean the state fiscal management board whenever they appear. Thereafter, Laws of 1989, Chapter 532, § 2, amended §7-7-2 to provide that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer, and, more particularly, such words or terms shall mean the State Fiscal Officer whenever they appear. Subsequently, Laws of 1989, ch. 544, § 17, effective July 1, 1989, and codified as §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Cross References —

Governor’s power to suspend defaulting tax collectors, see MS Const Art. 5, § 125 and Code §7-1-57 et seq.

Reporting defaulting tax collectors to grand jury, see §19-17-19.

Recovery on claim unlawfully acquired by public officer, see §25-1-49.

Prosecutions and actions by Department of Revenue for defaults and violations under tax laws, see §27-3-33.

Criminal liability of tax collectors for failure to perform duties, see §97-11-37.

Criminal penalty on tax collector for failure to make settlement, see §97-11-47.

OPINIONS OF THE ATTORNEY GENERAL

The governor has authority, upon being satisfied that investigations have been closed, to rescind his prior order suspending a tax collector and thereby reinstate her to office. Straughter, Apr. 26, 2005, A.G. Op. 05-0207.

JUDICIAL DECISIONS

1. In general.

A tax collector, having received tax money although paid under protest, is under a positive duty to pay over the same to the proper authorities on the first day of the month immediately following such collection, or within twenty days thereafter, under the penalty of being subject to suspension from office by the governor, and the payment of 30 percent per annum damages, etc. Yazoo & M. V. R. Co. v. Conner, 188 Miss. 352, 194 So. 915, 1940 Miss. LEXIS 32 (Miss. 1940).

§ 27-29-27. Clerk to examine the report.

Whenever the tax collector shall make a report as provided, it shall be the duty of the clerk of the board of supervisors to examine the same and to carefully compare it with the duplicate tax receipts, the cash book, and all other books and records in the collector’s office pertaining to the collection of taxes, and to certify whether the report be true and correct or not. If the report be found to be untrue, and it be not immediately corrected by the collector and the proper amount paid over, the same proceedings shall be taken as though no report or payment had been made.

HISTORY: Codes, 1892, § 3846; Laws, 1906, § 4363; Hemingway’s 1917, § 7002; 1930, § 3297; 1942, § 10004; Laws, 1888, pp. 33, 34.

Cross References —

Proceedings in case of default, see §27-29-17.

Preservation of duplicate receipts, see §27-41-31.

Tax collector’s cash book, see §27-41-39.

JUDICIAL DECISIONS

1. In general.

A tax collector, having received tax money although paid under protest, is under a positive duty to pay over the same to the proper authorities on the first day of the month immediately following such collection, or within twenty days thereafter, under the penalty of being subject to suspension from office by the governor, and the payment of 30 percent per annum damages, etc. Yazoo & M. V. R. Co. v. Conner, 188 Miss. 352, 194 So. 915, 1940 Miss. LEXIS 32 (Miss. 1940).

§ 27-29-29. Liability of assessor and collector.

The assessor and collector, with their sureties, shall be severally held liable on their bonds and bound to pay the county or state the full amount of all sums lost to the state or county, respectively, from the failure or neglect of the assessor to assess, return, or otherwise faithfully to complete his assessment, or from any neglect of the collector to collect the taxes assessed. Any taxpayer may cause suit to be instituted for the above, against the assessor and sureties, or the collector and sureties, on his official bond, the person causing suit to be instituted becoming responsible for the costs in the suit. But the failure of the assessor to assess the taxes, or of the tax collector to collect the same, shall not affect the liability of the person or property, who or which ought to have paid the taxes or been assessed.

HISTORY: Codes, 1871, § 1752; 1880, § 557; 1892, § 3849; 1906, § 4366; Hemingway’s 1917, § 7005; 1930, § 3299; 1942, § 1005.

Cross References —

Civil liability of county officers for failure to perform duties, see §25-1-45.

Proceedings against assessors and collectors by state tax commission, see §27-3-33.

Fines or criminal liability of tax collectors for failure to perform duties, see §§97-11-37,97-11-45,97-11-47.

Fines or criminal liability of tax collectors for embezzlement or extortion, see §§97-11-29,97-11-33.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 788 et seq.

CJS.

84 C.J.S., Taxation §§ 1137, 1146 et seq.

JUDICIAL DECISIONS

1. In general.

A declaration in a suit under the section is bad if it does not contain an allegation that the person on whose relation the suit is instituted is a taxpayer. French v. State, 53 Miss. 651, 1876 Miss. LEXIS 128 (Miss. 1876).

Where tax collector executed separate bonds on different dates during his term of office and with different sureties, the sureties on the second bond were not liable for the taxes collected prior to the date of such bond, and the sureties on the first bond were liable for the acts of the collector prior to that date. Lewenthall v. State, 51 Miss. 645, 1875 Miss. LEXIS 89 (Miss. 1875).

§ 27-29-31. Tax collector about to go out of office; duties.

Every tax collector, at the expiration of his term of office, shall file with the clerk of the board of supervisors of the county, on the first Monday of January, a list of all the uncollected taxes for the current fiscal year, which shall show the name of every person owing taxes, the amount of personalty assessed thereto and the description, section, township, range, and assessed valuation of realty assessed thereto. Said list shall be copied from the real and personal assessment rolls in the order that the assessments occur thereon. The board of supervisors and the county auditor shall carefully examine said list, comparing it with all records pertaining thereto, and allow the retiring tax collector credit for all taxes on so much of said list as they find to be truly and correctly uncollected, and the board shall charge the succeeding tax collector with all taxes so found to be uncollected. Such succeeding tax collector shall proceed to collect them as required by law; and the change in the office shall not in any manner affect the collection of any taxes or the advertisement or sale of any property for taxes; but all books, papers, receipts, assessment rolls, and other documents pertaining to the office of tax collector, and all personal property seized for taxes, shall be delivered by the retiring tax collector to his successor without delay. Sales of real and personal property shall be made by the tax collector in office at the time of the sale.

HISTORY: Codes, Hutchinson’s 1848, ch. 8, art. 17 (45); 1857, ch. 3, art. 7; 1880, § 559; 1892, § 3851; 1906, § 4368; Hemingway’s 1917, § 7007; 1930, § 3300; 1942, § 10006.

Cross References —

Criminal penalty on tax collector for failure to make settlement, see §97-11-47.

§ 27-29-33. Tax collector about to go out of office; statement of uncollected taxes; collection of taxes.

The clerk of the board of supervisors shall transmit to the auditor of public accounts a certified copy of the list of uncollected taxes, furnished by the tax collector whose term of office has expired, on or before the first day of February, after it has been filed, together with certified transcripts of orders of the board relating thereto, and shall certify to the truth and correctness of said list. The retiring tax collector shall, within ten (10) days after the expiration of his term of office, pay into state, county, and levee treasuries all taxes collected by him and payable therein, and shall, within said time, make his final settlement with the auditor of the county and with the auditor of public accounts.

HISTORY: Codes, 1880, § 560; 1892, § 3852; 1906, § 4369; Hemingway’s 1917, § 7008; 1930, § 3301; 1942, § 10007.

Editor’s Notes —

Section7-7-2, as added by Laws of 1984, Chapter 488, § 90, and amended by Laws of 1985, Chapter 455, § 14 and Laws 1986, Chapter 499, § 1, provided, at subsection (2) therein, that the words “state auditor of public accounts,” “state auditor”, and “auditor” appearing in the laws of the state in connection with the performance of auditor’s functions transferred to the state fiscal management board, shall be the state fiscal management board, and, more particularly, such words or terms shall mean the state fiscal management board whenever they appear. Thereafter, Laws of 1989, Chapter 532, § 2, amended §7-7-2 to provide that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer, and, more particularly, such words or terms shall mean the State Fiscal Officer whenever they appear. Subsequently, Laws of 1989, ch. 544, § 17, effective July 1, 1989, and codified as §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Cross References —

Chancery clerk’s certification as to correctness of list of amendments in assessments, see §27-29-7.

Tax collector’s monthly reports of taxes collected, see §27-29-11.

§ 27-29-35. Counties and municipalities required to reduce ad valorem taxes in a certain amount if they receive severance tax revenue from offshore drilling on the Mississippi Gulf Coast.

From and after July 1, 2004, the board of supervisors of a county shall reduce the ad valorem taxes levied by the county in an amount equal to one-half (1/2) of the county’s share of the revenue derived from the oil and gas severance tax under Sections 27-25-505 and 27-25-705 as a result of offshore drilling on the Mississippi Gulf Coast. From and after July 1, 2004, the governing authorities of a municipality shall reduce the ad valorem taxes levied by the municipality in an amount equal to one-half (1/2) of the municipality’s share of the revenue derived from the oil and gas severance tax under Sections 27-25-505 and 27-25-705 as a result of offshore drilling on the Mississippi Gulf Coast.

HISTORY: Laws, 2004, ch. 482, § 6, eff from and after July 1, 2004.

Chapter 31. Ad Valorem Taxes—General Exemptions

In General

§ 27-31-1. Exempt property.

The following shall be exempt from taxation:

All cemeteries used exclusively for burial purposes.

All property, real or personal, belonging to the State of Mississippi or any of its political subdivisions, except property of a municipality not being used for a proper municipal purpose and located outside the county or counties in which such municipality is located. A proper municipal purpose within the meaning of this section shall be any authorized governmental or corporate function of a municipality.

All property, real or personal, owned by units of the Mississippi National Guard, or title to which is vested in trustees for the benefit of any unit of the Mississippi National Guard; provided such property is used exclusively for such unit, or for public purposes, and not-for-profit.

All property, real or personal, belonging to any religious society, or ecclesiastical body, or any congregation thereof, or to any charitable society, or to any historical or patriotic association or society, or to any garden or pilgrimage club or association and used exclusively for such society or association and not for profit; not exceeding, however, the amount of land which such association or society may own as provided in Section 79-11-33. All property, real or personal, belonging to any rural waterworks system or rural sewage disposal system incorporated under the provisions of Section 79-11-1. All property, real or personal, belonging to any college or institution for the education of youths, used directly and exclusively for such purposes, provided that no such college or institution for the education of youths shall have exempt from taxation more than six hundred forty (640) acres of land; provided, however, this exemption shall not apply to commercial schools and colleges or trade institutions or schools where the profits of same inure to individuals, associations or corporations. All property, real or personal, belonging to an individual, institution or corporation and used for the operation of a grammar school, junior high school, high school or military school. All property, real or personal, owned and occupied by a fraternal and benevolent organization, when used by such organization, and from which no rentals or other profits accrue to the organization, but any part rented or from which revenue is received shall be taxed.

All property, real or personal, held and occupied by trustees of public schools, and school lands of the respective townships for the use of public schools, and all property kept in storage for the convenience and benefit of the State of Mississippi in warehouses owned or leased by the State of Mississippi, wherein said property is to be sold by the Alcoholic Beverage Control Division of the Department of Revenue of the State of Mississippi.

All property, real or personal, whether belonging to religious or charitable or benevolent organizations, which is used for hospital purposes, and nurses’ homes where a part thereof, and which maintain one or more charity wards that are for charity patients, and where all the income from said hospitals and nurses’ homes is used entirely for the purposes thereof and no part of the same for profit.

The wearing apparel of every person; and also jewelry and watches kept by the owner for personal use to the extent of One Hundred Dollars ($100.00) in value for each owner.

Provisions on hand for family consumption.

All farm products grown in this state for a period of two (2) years after they are harvested, when in the possession of or the title to which is in the producer, except the tax of one-fifth of one percent (1/5 of 1%) per pound on lint cotton now levied by the Board of Commissioners of the Mississippi Levee District; and lint cotton for five (5) years, and cottonseed, soybeans, oats, rice and wheat for one (1) year regardless of ownership.

All guns and pistols kept by the owner for private use.

All poultry in the hands of the producer.

Household furniture, including all articles kept in the home by the owner for his own personal or family use; but this shall not apply to hotels, rooming houses or rented or leased apartments.

All cattle and oxen.

All sheep, goats and hogs.

All horses, mules and asses.

Farming tools, implements and machinery, when used exclusively in the cultivation or harvesting of crops or timber.

All property of agricultural and mechanical associations and fairs used for promoting their objects, and where no part of the proceeds is used for profit.

The libraries of all persons.

All pictures and works of art, not kept for or offered for sale as merchandise.

The tools of any mechanic necessary for carrying on his trade.

All state, county, municipal, levee, drainage and all school bonds or other governmental obligations, and all bonds and/or evidences of debts issued by any church or church organization in this state, and all notes and evidences of indebtedness which bear a rate of interest not greater than the maximum rate per annum applicable under the law; and all money loaned at a rate of interest not exceeding the maximum rate per annum applicable under the law; and all stock in or bonds of foreign corporations or associations shall be exempt from all ad valorem taxes.

All lands and other property situated or located between the Mississippi River and the levee shall be exempt from the payment of any and all road taxes levied or assessed under any road laws of this state.

Any and all money on deposit in either national banks, state banks or trust companies, on open account, savings account or time deposit.

All wagons, carts, drays, carriages and other horse-drawn vehicles, kept for the use of the owner.

(i) Boats, seines and fishing equipment used in fishing and shrimping operations and in the taking or catching of oysters.

All towboats, tugboats and barges documented under the laws of the United States, except watercraft of every kind and character used in connection with gaming operations.

(i) All materials used in the construction and/or conversion of vessels in this state;

Vessels while under construction and/or conversion;

Vessels while in the possession of the manufacturer, builder or converter, for a period of twelve (12) months after completion of construction and/or conversion; however, the twelve-month limitation shall not apply to:

1. Vessels used for the exploration for, or production of, oil, gas and other minerals offshore outside the boundaries of this state; or

2. Vessels that were used for the exploration for, or production of, oil, gas and other minerals that are converted to a new service for use outside the boundaries of this state;

1. In order for a vessel described in subparagraph (iii) of this paragraph (z) to be exempt for a period of more than twelve (12) months, the vessel must:

a. Be operating or operable, generating or capable of generating its own power or connected to some other power source, and not removed from the service or use for which manufactured or to which converted; and

b. The manufacturer, builder, converter or other entity possessing the vessel must be in compliance with any lease or other agreement with any applicable port authority or other entity regarding the vessel and in compliance with all applicable tax laws of this state and applicable federal tax laws.

2. A vessel exempt from taxation under subparagraph (iii) of this paragraph (z) may not be exempt for a period of more than three (3) years unless the board of supervisors of the county and/or governing authorities of the municipality, as the case may be, in which the vessel would otherwise be taxable adopts a resolution or ordinance authorizing the extension of the exemption and setting a maximum period for the exemption.

As used in this paragraph (z), the term “vessel” includes ships, offshore drilling equipment, dry docks, boats and barges, except watercraft of every kind and character used in connection with gaming operations.

Sixty-six and two-thirds percent (66-2/3%) of nuclear fuel and reprocessed, recycled or residual nuclear fuel by-products, fissionable or otherwise, used or to be used in generation of electricity by persons defined as public utilities in Section 77-3-3.

All growing nursery stock.

A semitrailer used in interstate commerce.

All property, real or personal, used exclusively for the housing of and provision of services to elderly persons, disabled persons, mentally impaired persons or as a nursing home, which is owned, operated and managed by a not-for-profit corporation, qualified under Section 501(c)(3) of the Internal Revenue Code, whose membership or governing body is appointed or confirmed by a religious society or ecclesiastical body or any congregation thereof.

All vessels while in the hands of bona fide dealers as merchandise and which are not being operated upon the waters of this state shall be exempt from ad valorem taxes. As used in this paragraph, the terms “vessel” and “waters of this state” shall have the meaning ascribed to such terms in Section 59-21-3.

All property, real or personal, owned by a nonprofit organization that: (i) is qualified as tax exempt under Section 501(c)(4) of the Internal Revenue Code of 1986, as amended; (ii) assists in the implementation of the national contingency plan or area contingency plan, and which is created in response to the requirements of Title IV, Subtitle B of the Oil Pollution Act of 1990, Public Law 101-380; (iii) engages primarily in programs to contain, clean up and otherwise mitigate spills of oil or other substances occurring in the United States coastal or tidal waters; and (iv) is used for the purposes of the organization.

If a municipality changes its boundaries so as to include within the boundaries of such municipality the project site of any project as defined in Section 57-75-5(f)(iv)1, Section 57-75-5(f)(xxi) or Section 57-75-5(f)(xxviii) or Section 57-75-5(f)(xxix), all real and personal property located on the project site within the boundaries of such municipality that is owned by a business enterprise operating such project, shall be exempt from ad valorem taxation for a period of time not to exceed thirty (30) years upon receiving approval for such exemption by the Mississippi Major Economic Impact Authority. The provisions of this paragraph shall not be construed to authorize a breach of any agreement entered into pursuant to Section 21-1-59.

All leases, lease contracts or lease agreements (including, but not limited to, subleases, sublease contracts and sublease agreements), and leaseholds or leasehold interests (including, but not limited to, subleaseholds and subleasehold interests), of or with respect to any and all property (real, personal or mixed) constituting all or any part of a facility for the manufacture, production, generation, transmission and/or distribution of electricity, and any real property related thereto, shall be exempt from ad valorem taxation during the period as the United States is both the title owner of the property and a sublessee of or with respect to the property; however, the exemption authorized by this paragraph (hh) shall not apply to any entity to whom the United States sub-subleases its interest in the property nor to any entity to whom the United States assigns its sublease interest in the property. As used in this paragraph, the term “United States” includes an agency or instrumentality of the United States of America. This paragraph (hh) shall apply to all assessments for ad valorem taxation for the 2003 calendar year and each calendar year thereafter.

All property, real, personal or mixed, including fixtures and leaseholds, used by Mississippi nonprofit entities qualified, on or before January 1, 2005, under Section 501(c)(3) of the Internal Revenue Code to provide support and operate technology incubators for research and development startup companies, telecommunication startup companies and/or other technology startup companies, utilizing technology spun-off from research and development activities of the public colleges and universities of this state, State of Mississippi governmental research or development activities resulting therefrom located within the State of Mississippi.

All property, real, personal or mixed, including fixtures and leaseholds, of startup companies (as described in paragraph (ii) of this section) for the period of time, not to exceed five (5) years, that the startup company remains a tenant of a technology incubator (as described in paragraph (ii) of this section).

All leases, lease contracts or lease agreements (including, but not limited to, subleases, sublease contracts and sublease agreements), and leaseholds or leasehold interests, of or with respect to any and all property (real, personal or mixed) constituting all or any part of an auxiliary facility, and any real property related thereto, constructed or renovated pursuant to Section 37-101-41, Mississippi Code of 1972.

Equipment brought into the state temporarily for use during a disaster response period as provided in Sections 27-113-1 through 27-113-9 and subsequently removed from the state on or before the end of the disaster response period as defined in Section 27-113-5.

For any lease or contractual arrangement to which the Department of Finance and Administration and a nonprofit corporation are a party to as provided in Section 39-25-1(5), the nonprofit corporation shall, along with the possessory and leasehold interests and/or real and personal property of the corporation, be exempt from all ad valorem taxation, including, but not limited to, school, city and county ad valorem taxes, for the term or period of time stated in the lease or contractual arrangement.

HISTORY: Codes, Hutchinson’s 1848, ch. 8, art. 2 (1); 1857, ch. 3, art. 11; 1871, § 1662; 1880, § 468; 1892, § 3744; 1906, § 4251; Hemingway’s 1917, § 6878; 1930, § 3108; 1942, § 9697; Laws, 1928, ch. 185; Laws, 1932, chs. 137, 289; Laws, 1934, ch. 157; Laws, 1935, ch. 23; Laws, 1938, ch. 128; Laws, 1946, ch. 234, § 1; Laws, 1952, ch. 424; Laws, 1954, ch. 384; Laws, 1958, ch. 564; Laws, 1960, chs. 464, 465; Laws, 1966, ch. 639, § 1; Laws, 1968, ch. 582, § 1; Laws, 1971, ch. 412, § 1; Laws, 1972, ch. 448, § 1; Laws, 1978, ch. 410, § 4; Laws, 1980, ch. 479; Laws, 1984, ch. 456, § 1; Laws, 1986, ch. 403, § 1; Laws, 1988, ch. 506, § 2; Laws, 1990, ch. 463, § 1; Laws, 1992, ch. 418, § 1; Laws, 1993, ch. 604, § 1; Laws, 1998, ch. 469, § 1; Laws, 1999, ch. 450, § 1; Laws, 2000, 3rd Ex Sess, ch. 1, § 23; Laws, 2003, ch. 476, § 1; Laws, 2004, ch. 494, § 1; Laws, 2007, ch. 303, § 8; Laws, 2009, ch. 565, § 4; Laws, 2013, 1st Ex Sess, ch. 1, § 14; Laws, 2015, ch. 420, § 11; Laws, 2016, 1st Ex Sess, ch. 1, § 12; Laws, 2017, ch. 361, § 2; Laws, 2017, ch. 413, § 1, eff from and after July 1, 2017.

Joint Legislative Committee Note —

Section 2 of Chapter 361, Laws of 2017, effective from and after passage (approved March 20, 2017), amended this section. Section 1 of Chapter 413, Laws of 2017, effective from and after July 1, 2017 (approved April 6, 2017), also amended this section. As set out above, this section reflects the language of both amendments pursuant to Section 1-1-109 which gives the Joint Legislative Committee on Compilation, Revision, and Publication of Legislation authority to integrate amendments so that all versions of the same code section amended within the same legislative session may become effective. The Joint Committee on Compilation, Revision, and Publication of Legislation ratified the integration of these amendments as consistent with the legislative intent at the August 15, 2017, meeting of the Committee.

Editor’s Notes —

Section79-11-1 referred to in (d) was repealed by Laws of 1987, ch. 485, § 153, eff from and after January 1, 1988. For current provisions regarding nonprofit corporations, see §79-11-101 et seq.

Laws of 1986, ch. 403, § 2, provides as follows:

“SECTION 2. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1990, ch. 463, § 2, provides as follows:

“SECTION 2. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such law.”

Laws of 1992, ch. 418, § 2, effective from and after July 1, 1992, provides as follows:

“SECTION 2. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 1993, ch. 604, § 4, effective October 1, 1993, provides as follows:

“SECTION 4. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Amendment Notes —

The 2004 amendment added (ii) and (jj).

The 2007 amendment inserted “or Section 57-75-5(f)(xxi)” following “Section 57-75-5(f)(iv)1” in the first sentence of (gg).

The 2009 amendment, in (y), substituted the paragraph designations “(i)” and “(ii)” for “(1)” and “(2),” respectively; substituted “this paragraph” for “this subsection” in the last sentence of (gg); and added (kk).

The 2013 amendment substituted “Department of Revenue” for “State Tax Commission” in (e); inserted “or 57-75-5(f)(xxviii)” in (gg); and made a minor stylistic change.

The 2015 amendment added ( ll

The 2016 1st Extraordinary Session amendment, in (gg), inserted “Section” preceding “57-75-5(f)(xxviii)” and “or Section 57-75-5(f)(xxix)” thereafter.

The first 2017 amendment (ch. 361), effective March 20, 2017, added (mm).

The second 2017 amendment (ch. 413), rewrote (z), which read: “All materials used in the construction and/or conversion of vessels in this state; vessels while under construction and/or conversion; vessels while in the possession of the manufacturer, builder or converter, for a period of twelve (12) months after completion of construction and/or conversion, and as used herein the term ‘vessel’ shall include ships, offshore drilling equipment, dry docks, boats and barges, except watercraft of every kind and character used in connection with gaming operations”; and made a minor stylistic change.

Cross References —

Exemption of land acquired by United States, see §3-5-7.

Tax exemption for property of county or regional railroad authorities, see §19-29-39.

Exemption of leasehold interests in any personal or real property owned by state of Mississippi, counties, districts, municipalities, or political subdivisions from retroactive assessment of ad valorem tax due to omission in prior years, see §§21-33-55,27-35-155.

Land acquired by municipality at tax sales, see §§21-33-71,21-33-73,21-33-75.

Exemption of property constructed, renovated, or improved in the central business district, see §21-33-91.

State Tax Commission as meaning the Department of Revenue, see §27-3-4.

Severance tax exemptions from ad valorem taxes, see §27-25-27 (timber and timber products); §27-25-307 (salt); §27-25-523 (oil severed or produced in state); §27-25-721 (natural gas).

Exemption of public library and school buildings, see §27-31-21.

Exemption of equipment used to facilitate transportation of carbon dioxide in connection with enhanced oil recovery projects, see §27-31-102.

Homestead exemption, see §27-33-1 et seq.

Homestead exemption for property of a fraternal or benevolent organization, see §§27-33-17,27-33-19.

Exemption from tax on corporations and joint stock companies, see §27-35-31.

Exemptions under the motor vehicle ad valorem tax law, see §27-51-41.

Exemptions under mobile homes ad valorem tax law, see §27-53-27.

Exemption of university lands, see §37-115-3.

Exemption of housing authorities property, see §43-33-37.

Exemption of district bonds for conservation of water resources, see §§51-9-157,51-15-155.

Exemption of drainage district bonds, see §51-31-113.

Exemption of state ports and harbors bonds, see §59-5-43.

Exemption of airport property and income, see §§61-3-77,61-5-43.

Exemption of employee trust plan funds, see §71-1-43.

Exemption of small business investment company notes, etc., see §79-7-5.

Exemption of agricultural products of co-operative associations, see §79-19-53.

Exemption of farmers’ and agricultural credit associations, see §§81-15-29,81-17-25.

Exemption of nonprofit dental service corporations, see §83-43-33.

Property exempt from execution or attachment, see §85-3-1 et seq.

Federal Aspects—

Organizations exempt from federal tax on corporations under Section 501(c)(3) of the Internal Revenue Code, see 26 USCS § 501(c)(3).

Organizations exempt from federal tax on corporations under Section 501(c)(4) of the Internal Revenue Code, see 26 USCS § 501(c)(4).

Oil Pollution Act of 1990 generally, see 33 USCS § 2701 et seq.

OPINIONS OF THE ATTORNEY GENERAL

Controlling factors in determining what constitutes being “in the hands of the producer” are ownership and control; poultry being processed for owner who retained ownership and control over same would be exempt from ad valorem taxation. Lee, Feb. 16, 1990, A.G. Op. #90-0105.

When a county or other political subdivision of the state, such as a state supported university, acquires real property which is thereafter leased to another political subdivision of the state for a monthly rental so as to be deemed income producing property, both the real estate and the leasehold interest in the real estate are exempt from taxation. Griffith, May 13, 1992, A.G. Op. #92-0319.

Ad valorem taxes on fleet of vehicles with out-of-state tags are owed to this state if vehicles have their situs in this state, regardless of payment of privilege taxes through compact. Gamble, July 2, 1992, A.G. Op. #92-0424.

Amendments to section made by HB 935 do not apply retroactively to taxes having effective lien date before July 1, 1992. Montgomery, July 29, 1992, A.G. Op. #92-0542.

Transfer of ownership of fee and/or existence of new lease are factors which may be considered in determining whether enterprise is new for purposes of discretionary ad valorem tax exemption, but question is nature of business; governing authorities may grant exemption to new enterprise even though same property received exemption for full ten year period as different business. Donald, August 12, 1992, A.G. Op. #92-0514.

Domesticated fish are included in ad valorem tax exemption for farm products. Hunt, Oct. 28, 1992, A.G. Op. #92-0799.

If private person owned real property as of January 1st, such person would be liable for full amount of that year’s taxes, even though lien against property was extinguished when property was acquired by public body or school district, pursuant to Miss. Code Section 27-31-1. Eaton, Apr. 14, 1993, A.G. Op. #93-0215.

Property of non-profit medical center is not exempt from taxes solely because it is owned by non-profit corporation. Blackledge, Feb. 16, 1994, A.G. Op. #93-0715.

Real property exempt from taxation by virtue of government ownership was also exempt from forest acreage tax. Bennett, Feb. 24, 1994, A.G. Op. #94-0060.

Medical building operated for profit and owned by not for profit hospital is not entitled to tax exempt status pursuant to Section 27-31-1(f). Bailey, March 2, 1994, A.G. Op. #94-0081.

Land that is struck off to the municipality at a municipal tax sale should not be advertised for sale and sold for delinquent taxes at a tax sales. The land becomes property of the city when it is struck off to the city and is therefore exempt from municipal taxes. Navarro, August 23, 1995, A.G. Op. #95-0554.

Section 27-31-1(p) applied to such farming tools, implements and machinery actually leased and actually being used exclusively in the cultivation or harvesting of crops. Therefore, the fact that the farming equipment is leased will have no bearing on whether it is entitled to an exemption pursuant to Section 27-31-1(p). Griffith, February 7, 1996, A.G. Op. #96-0021.

If the County Water Association, Inc. is properly incorporated under the nonprofit statutory provisions, it is exempt from ad valorem taxation pursuant to Section 27-31-1(d). Jones, October 4, 1996, A.G. Op. #96-0502.

The ownership interests of the City of Louisville in an industrial building leased to a private industry are exempt from ad valorem taxation pursuant to subsection (b) of this section if such ownership is being used for a proper municipal purpose. Tucker, January 15, 1999, A.G. Op. #99-0002.

The ownership interests of Winston County in a medical facility property leased to a charitable non-profit organization are exempt from ad valorem taxation pursuant to subsection (b) of this section if such ownership is being used for a proper municipal purpose. Tucker, January 15, 1999, A.G. Op. #99-0002.

The receipt of a Section 501(c)(3) tax exemption alone does not qualify an entity to be exempt from ad valorem taxation. McWilliams, Dec. 28, 1999, A.G. Op. #99-0687.

A scoreboard, which was under a lease-purchase contract for acquisition by a state university, the revenues received by the university and the lease-purchase payments were exempt from all Mississippi sales, use, and ad valorem; however, revenues received by the corporation that owned the scoreboard pursuant to the sale of scoreboard advertising by the corporation were not exempt from sales taxes. Brown, Mar. 2, 2001, A.G. Op. #01-0099.

A scoreboard, which was under a lease-purchase contract for acquisition by a state university, the revenues received by the university and the lease-purchase payments were exempt from all Mississippi sales, use, and ad valorem; however, revenues received by the corporation that owned the scoreboard pursuant to the sale of scoreboard advertising by the corporation were not exempt from sales taxes. Brown, Mar. 2, 2001, A.G. Op. #01-0099.

The tax sale of property owner by a city within its boundaries in a county, on which property a cellular telephone company had erected a tower for which it paid the city rent, was void under the statute. Hembree, Jan. 25, 2002, A.G. Op. #01-0795.

While a county board of supervisors has ample authority in the law to examine property listed on the tax rolls as tax exempt and to ask for information from the property owner in order to determine the correctness of the exemption, there is no authority under the home rule statute for the county to monitor hospitals for compliance with §27-31-1(f). Haque, Feb. 22, 2002, A.G. Op. #02-0039.

Town’s correctional facility property, which is subject to a management agreement with a corporation, is exempt from ad valorem taxes pursuant to §27-31-1(b). Webb, Sept. 6, 2002, A.G. Op. #02-0373.

No authority can be found for the governing authorities of a municipality to grant a tax exemption on real or personal property of a nonprofit corporation which operates a golf club, such as the Bear Creek Golf Club, Inc. Vincent, Aug. 15, 2003, A.G. Op. 03-0406.

Property owned by Northeast Mississippi Planning & Development District, a nonprofit 501(c)(3) corporation, is not exempt from ad valorem taxes. Permenter, Jan. 6, 2004, A.G. Op. 03-0639.

The county board of supervisors must determine, in accordance with fact and as recorded by an order entered on its minutes, whether a county museum is an historical association or society entitled to an exemption from ad valorem taxation. If the board finds that the museum meets the statutory requirements set out in subsection (d) of this section, then the property in question is properly exempt from ad valorem taxation. Dulaney, Feb. 13, 2004, A.G. Op. 04-0032.

No authority can be found under which a board of commissioners or the Governor may grant relief from ad valorem property taxes. Griffin, Mar. 12, 2004, A.G. Op. 04-0081.

The land and any buildings or other real or personal property on the site owned by the Farmers’ Market, a division of the State of Mississippi’s Department of Agriculture and Commerce, is exempt from ad valorem taxation. However, any improvements or personal property on the site which are not owned by the Farmers’ Market, or which are otherwise not owned by the state, would be subject to ad valorem taxation. Allen, July 16, 2004, A.G. Op. 04-0298.

Whether an association that operates a general hospital is entitled to an exemption under subsection (d) of this section is a factual determination which must be made by the county board of supervisors. Welch, Aug. 6, 2004, A.G. Op. 04-0344.

Whether or not an exemption under Section 27-31-1(d) should be revoked is a factual determination which must be made by the county board of supervisors. Barry, June 26, 2006, A.G. Op. 06-0184.

No authority can be found under Mississippi law to exempt from ad valorem taxes office property owned by local Farm Bureau offices of the Mississippi Farm Bureau Federation. Gregory, Nov. 10, 2006, A.G. Op. 06-0558.

RESEARCH REFERENCES

ALR.

Legislative power to exempt from taxation property, purposes, or uses additional to those specified in constitution. 61 A.L.R.2d 1031.

Exemption from taxation of college fraternity or sorority house. 66 A.L.R.2d 904.

Property used as dining rooms or restaurants as within tax exemptions extended to property of religious, educational, charitable, or hospital organizations. 72 A.L.R.2d 521.

Church parking lots as entitled to tax exemptions. 75 A.L.R.2d 1106.

Tax exemption of property used by fraternal or benevolent association for clubhouse or similar purposes. 39 A.L.R.3d 640.

Nursing homes as exempt from property taxation. 45 A.L.R.3d 610.

Validity of statute or ordinance giving property tax exemption or favorable property tax rate to older persons. 45 A.L.R.3d 1147.

Construction of statute or ordinance giving property tax exemption or favorable property tax rate to older persons. 45 A.L.R.3d 1153.

Taxation: Exemption of parsonage or residence of minister, priest, rabbi, or other church personnel. 55 A.L.R.3d 356.

Property tax: Exemption of property leased by and used for purposes of otherwise tax-exempt body. 55 A.L.R.3d 430.

Tax exemption of property of educational body as extending to property used by personnel as living quarters. 55 A.L.R.3d 485.

What are educational institutions or schools within state property tax exemption provisions. 34 A.L.R.4th 698.

Exemption of public golf courses from local property taxes. 41 A.L.R.4th 963.

Exemption from real-property taxation of residential facilities maintained by hospital for patients, staff, or others. 61 A.L.R.4th 1105.

Nursing homes as exempt from property taxation. 34 A.L.R.5th 529.

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 234 et seq.

22 Am. Jur. Pl & Pr Forms (Rev), State and Local Taxation, Forms 111 et seq. (exemptions from taxation).

Lawyers’ Edition.

Tax legislation as violating Federal Constitution’s First Amendment – Supreme Court cases. 103 L. Ed. 2d 951.

Law Reviews.

Historic Preservation of the Zoning Power: A Mississippi Perspective. 50 Miss. L. J. 533, September 1979.

1979 Mississippi Supreme Court Review: Miscellaneous. 50 Miss. L. J. 833, December 1979.

JUDICIAL DECISIONS

1. In general.

2. Construction, generally.

3. Burden of proof.

4. Property of United States, state, or subdivisions thereof.

5. Specific exemptions.

6. —Cemeteries.

7. —Charitable institutions.

8. —Religious institutions.

9. —Educational institutions.

10. —Hospitals.

11. —Loans.

1. In general.

Section27-35-35 and §27-35-37 are not unconstitutionally vague and ambiguous in that they fail to set forth a specific formula for valuation of branch bank intangibles. Any vagueness or ambiguity in §27-35-35 and §27-35-37 when read in isolation is cured by reading them in pari materia with other statutes dealing with the same or similar subjects, especially §27-13-13. Additionally, § 27-35-35 is not unconstitutional on the ground that it fails to allow deduction from taxable capital (i.e., net worth) those amounts invested in tax exempt government securities since government obligations are expressly exempted from ad valorem taxation by §27-31-1(u). It is clear that §27-31-1(u) is to be read in pari materia with all taxation statutes and nothing in § 27-35-35 implies that the general exemptions of § 27-31-1 are inapplicable to banks. Calhoun County Bd. of Supervisors v. Grenada Bank, 543 So. 2d 138, 1988 Miss. LEXIS 340 (Miss. 1988).

Parents of black school children have standing to challenge the constitutionality of §27-31-1(d) insofar as it is applied to grant state, county, or municipal sales of property tax exemptions to any private school in Mississippi which engages in racial discrimination in admissions policies for students and employment of faculty and staff, notwithstanding that plaintiffs failed to allege that any private racially desegregated school within the state will cease to operate if it is denied exemptions from the taxes under attack. Moton v. Lambert, 508 F. Supp. 367, 1981 U.S. Dist. LEXIS 10919 (N.D. Miss. 1981).

This section [Code 1942, § 9697] designates what property shall be exempt from taxation, all property being taxable except that named. Teche Lines, Inc. v. Board of Sup'rs, 165 Miss. 594, 142 So. 24, 1932 Miss. LEXIS 271 (Miss. 1932).

This section [Code 1942, § 9697] and subsequent sections declare the general policy of the state with regard to exemptions. All property within the territorial limits of the state shall be taxed except such as shall be specifically exempted. Barnes v. Jones, 139 Miss. 675, 103 So. 773, 1925 Miss. LEXIS 115 (Miss. 1925).

A tax-collector, being merely a ministerial officer, cannot determine the constitutionality of a statute exempting a property owner from liability for taxes. Yazoo & M. V. R. Co. v. West, 78 Miss. 789, 29 So. 475, 1901 Miss. LEXIS 130 (Miss. 1901).

2. Construction, generally.

By exempting bonds authorized by the Agriculture and Industry Act and the income therefrom, the legislature must have intended to benefit the bondholders, not the county, since §25-31-1(b) already exempted property of the State of Mississippi and its political subdivisions. Board of Supervisors v. Hattiesburg Coca-Cola Bottling Co., 448 So. 2d 917, 1984 Miss. LEXIS 1579 (Miss. 1984).

In determining whether a labor union was a benevolent organization, so as to exempt its building from ad valorem taxation, the Supreme Court was not bound by rulings of the Attorney General and the State Tax Commission categorizing labor unions as fraternal and benevolent organizations, or by the fact that the union was allowed certain federal tax exemptions. United Rubber, etc. v. Lee County Board of Supervisors, 369 So. 2d 497, 1979 Miss. LEXIS 2252 (Miss. 1979).

While tax exemption statute must be strictly construed against the exemption and all reasonable doubts be resolved against it, and hospital has burden of showing right to the exemption, courts will not ascribe to legislature intention to be unfair and unjust and will not so interpret exemption statute as to cause unthought-of results. Board of Supervisors v. Vicksburg Hospital, Inc., 173 Miss. 805, 163 So. 382, 1935 Miss. LEXIS 251 (Miss. 1935).

The law exempting property will be strictly construed against the exemption and in construing the statute the rule ejusdem generis applies. Currie-Finch Brick & Lumber Co. v. Miller, 123 Miss. 850, 86 So. 579, 1920 Miss. LEXIS 88 (Miss. 1920).

But while as a general rule exemptions from taxation must be strictly construed, the legislature has the authority to relax such rule with reference to educational and religious institutions. Adams County v. Catholic Diocese of Natchez, 110 Miss. 890, 71 So. 17, 1916 Miss. LEXIS 224 (Miss. 1916).

3. Burden of proof.

One claiming exemption from taxation has the burden of showing that the claim comes clearly within exemption law, unaffected by other statutes which clearly render property subject to lien for drainage district assessment. Willis Creek Drainage Dist. v. Yazoo County, 209 Miss. 849, 48 So. 2d 498, 1950 Miss. LEXIS 449 (Miss. 1950).

Exemption from taxation is not presumed, but the burden of proof is on those who claim the exemption. Barnes v. Jones, 139 Miss. 675, 103 So. 773, 1925 Miss. LEXIS 115 (Miss. 1925).

4. Property of United States, state, or subdivisions thereof.

A tax sale in 1933 of city owned property was void because of the statute which exempts from taxation all property belonging to municipal corporations. Richton Tie & Timber Co. v. McWilliams, 218 Miss. 355, 67 So. 2d 374, 1953 Miss. LEXIS 552 (Miss. 1953).

Under this section [Code 1942, § 9697], no school is liable for the drainage district taxes sought to be imposed upon it, nor are the county or school lands liable merely because the same are benefited by drainage improvements. Sunflower County v. Moorhead Drainage Dist., 216 Miss. 190, 62 So. 2d 214, 1953 Miss. LEXIS 623 (Miss. 1953).

The board of supervisors could, in their discretion, pay out of general county funds the assessment tax levied by drainage district on realty used as county farm and where they ruled against payment of taxes, the realty used could not be liable for the tax. Sunflower County v. Moorhead Drainage Dist., 216 Miss. 190, 62 So. 2d 214, 1953 Miss. LEXIS 623 (Miss. 1953).

This section [Code 1942, § 9697] was never intended to abate an existing judgment lien as fixed by a final decree of chancery court against land subsequently purchased by state or one of its subdivisions. Willis Creek Drainage Dist. v. Yazoo County, 209 Miss. 849, 48 So. 2d 498, 1950 Miss. LEXIS 449 (Miss. 1950).

This section [Code 1942, § 9697], exempting from taxation property belonging to the state or to any county, levee board or municipal corporation thereof, was never intended to abate an existing judgment lien as fixed by final decree of the chancery court against land subsequently purchased by the state or one of its subdivisions. Willis Creek Drainage Dist. v. Yazoo County, 209 Miss. 849, 48 So. 2d 498, 1950 Miss. LEXIS 449 (Miss. 1950).

While drainage district assessments are a species of taxation and are taxation in the broad sense of the term, they are not taxes within the meaning of this section [Code 1942, § 9697]. Willis Creek Drainage Dist. v. Yazoo County, 209 Miss. 849, 48 So. 2d 498, 1950 Miss. LEXIS 449 (Miss. 1950).

A county, on becoming a voluntary purchaser of drainage district lands encumbered with a judgment lien for assessments, does not acquire such lands free of the lien despite the fact that the lands are to be used for the public purpose. Willis Creek Drainage Dist. v. Yazoo County, 209 Miss. 849, 48 So. 2d 498, 1950 Miss. LEXIS 449 (Miss. 1950).

Attempted assessment of property owned by municipality on January 1, 1937 for state and county taxes for 1937 is void for reason that property was exempt from taxation and sale for unpaid taxes on third Monday of September 1938 is void sale. Tardo v. Sterling, 205 Miss. 439, 38 So. 2d 911, 1949 Miss. LEXIS 440 (Miss. 1949).

Where contracts for the construction of ships for the United States Maritime Commission stipulated that the title to all materials, equipment, supplies and all other property assembled at the contractor’s plant or elsewhere for the purpose of being used for the construction of the vessels, as well as title to the vessels themselves, on account of which payments were made, should vest immediately in the commission, and that the contractor should pay all taxes lawfully assessed against the vessels, materials, supplies or equipment, the partially constructed vessels were not subject to the tax imposed by this statute [Code 1942, § 9697], since they were the property of the federal government. Craig v. Ingalls Shipbuilding Corp., 192 Miss. 254, 5 So. 2d 676, 1942 Miss. LEXIS 8 (Miss. 1942).

Statute exempting property belonging to municipality includes lands acquired by enforcement of collection of municipal taxes. Alvis v. Hicks, 150 Miss. 306, 116 So. 612, 1928 Miss. LEXIS 134 (Miss. 1928).

Where city purchased lands for city taxes in 1921 and 1922, and state purchased same lands for taxes in 1924, parties purchasing from state acquired no title. Alvis v. Hicks, 150 Miss. 306, 116 So. 612, 1928 Miss. LEXIS 134 (Miss. 1928).

Lands conveyed to the state as swamp and overflowed lands from the federal government are not subject to taxation. Dees v. Kingman, 119 Miss. 199, 80 So. 528, 1918 Miss. LEXIS 22 (Miss. 1918); Penick v. Floyd Willis Cotton Co., 119 Miss. 828, 81 So. 540, 1919 Miss. LEXIS 50 (Miss. 1919).

If the lands of the county are exempt from taxation, they remain exempt though excised and added to another county. See Code 1880, § 468, and this section [Code 1942, § 9697]. Warren County v. Nall, 78 Miss. 726, 29 So. 755, 1900 Miss. LEXIS 172 (Miss. 1900).

The property of a city is exempt. A sale thereof for taxes is void and that too though no objection be made by the city officers. City of Meridian v. Phillips, 65 Miss. 362, 4 So. 119, 1887 Miss. LEXIS 72 (Miss. 1887).

5. Specific exemptions.

A labor union was not a benevolent organization, so as to exempt its building from ad valorem taxation, even though it participated to some extent in charitable causes, where its primary purpose was to negotiate and obtain for its members higher wages, fringe benefits, and better working conditions. United Rubber, etc. v. Lee County Board of Supervisors, 369 So. 2d 497, 1979 Miss. LEXIS 2252 (Miss. 1979).

Rent from property owned by a Masonic lodge applied to the payment of the balance of the purchase price on the property is not being applied for fraternal and benevolent purposes. Senter v. Tupelo, 136 Miss. 269, 101 So. 372, 1924 Miss. LEXIS 126 (Miss. 1924).

A printing press owned by a practical printer, editor and publisher of a newspaper and necessary to carry on his trade or business as such, is not exempt. Frantz v. Dobson, 64 Miss. 631, 2 So. 75, 1887 Miss. LEXIS 83 (Miss. 1887).

Under the United States statutes, Loan and Currency Acts 1862, 1863, legal tender United States notes are exempt from state taxation, and so are national bank notes issued under Acts of Cong. February 25, 1863, and March 3, 1863. Horne v. Green, 52 Miss. 452, 1876 Miss. LEXIS 241 (Miss. 1876).

6. —Cemeteries.

An acreage acquired by a cemetery corporation and platted for burial purposes, but in which only four or five persons were interred before the property was allowed to go to weeds and then rented for farming purposes, was not exempt from taxes assessed beginning with the year in which the property was so rented, except as to lots in which persons were actually buried. Evans v. Jackson, 201 Miss. 14, 28 So. 2d 249, 1946 Miss. LEXIS 353 (Miss. 1946).

7. —Charitable institutions.

A nonprofit corporation’s low income apartment complex for elderly, handicapped, and disabled persons was not a “charitable society” exempted from taxes pursuant to §27-31-1(d), where the corporation received fair market rent from all tenants and used the rent revenues to pay mortgage payments. Better Living Services, Inc. v. Bolivar County, 587 So. 2d 914, 1991 Miss. LEXIS 714 (Miss. 1991).

Uncultivated land owned by charitable organization, from which a few loads of wood only were taken, held not exempt from taxation. Smith v. Myatt, 146 Miss. 388, 111 So. 590, 1927 Miss. LEXIS 205 (Miss. 1927).

A social club for the diversion of members and persons connected with religious or charitable societies is held not to be exempt from taxation. New Standard Club v. McRaven, 111 Miss. 92, 71 So. 289 (Miss. 1916).

Property belonging to a charitable society if leased for profit, is taxable under this section [Code 1942, § 9697]. Ridgely Lodge, I. O. O. F. v. Redus, 78 Miss. 352, 29 So. 163, 1900 Miss. LEXIS 138 (Miss. 1900).

Use of the income of the property for charity does not warrant exemption. Ridgely Lodge, I. O. O. F. v. Redus, 78 Miss. 352, 29 So. 163, 1900 Miss. LEXIS 138 (Miss. 1900).

8. —Religious institutions.

Church property not being absolutely exempt from taxation, injunction was not proper method to determine exemption. North American Old Roman Catholic Diocese v. Havens, 164 Miss. 119, 144 So. 473, 1932 Miss. LEXIS 244 (Miss. 1932).

Since church property was subject to taxation unless it was being used for religious or charitable purposes, the owner of the property was required to appear at meeting of board of supervisors fixed by law in which notice was given by publication that the board would hear objections to assessments, and if at such meeting property was assessed for taxation, appeal should be taken to circuit court where the case might be tried de novo. North American Old Roman Catholic Diocese v. Havens, 164 Miss. 119, 144 So. 473, 1932 Miss. LEXIS 244 (Miss. 1932).

Unused church lot held not exempt from taxation. Enochs v. Jackson, 144 Miss. 360, 109 So. 864, 1926 Miss. LEXIS 371 (Miss. 1926).

Personal property of a religious society which is devoted primarily to the use of gain and reinvestment is not exempt from taxes. Gunter v. Jackson, 130 Miss. 637, 94 So. 844, 1922 Miss. LEXIS 241 (Miss. 1922).

Property which a religious society has no right to own is not exempt from taxation. Central Methodist Church v. Meridian, 126 Miss. 780, 89 So. 650, 1921 Miss. LEXIS 79 (Miss. 1921).

Lands purchased by a church for religious purposes after a lien for the taxes of the then current year has attached, is acquired subject to, and not exempt from, such lien and a sale thereof for such taxes will be valid. McHenry Baptist Church v. McNeal, 86 Miss. 22, 38 So. 195, 1905 Miss. LEXIS 8 (Miss. 1905).

9. —Educational institutions.

Attempted back assessment of taxes against tract of land owned by college, not in excess of maximum limitation, located about one-fourth of a mile from the campus and used for trucking purposes, as well as for growing corn and hay for the horses owned and used by the college, was void, since such tract was exempt from taxation. City of Jackson v. Belhaven College, 195 Miss. 734, 15 So. 2d 621, 1943 Miss. LEXIS 161 (Miss. 1943).

Religious society’s land used in connection with college held not taxable merely because platted and subdivided into lots for future sale. Chandler v. Executive Committee on Education, 165 Miss. 690, 146 So. 597, 1933 Miss. LEXIS 286 (Miss. 1933).

A grant of specific exemption of land to a college negatives an intention on the part of the legislature to include land of a different character, which is held by the college as a part of its endowment. Millsaps College v. Jackson, 275 U.S. 129, 48 S. Ct. 94, 72 L. Ed. 196, 1927 U.S. LEXIS 262 (U.S. 1927).

But property of an incorporated educational institution for the education of youth exclusively is exempt from taxation whether the institution is operated for private profit or otherwise. Board of Sup'rs v. Gulf Coast Military Academy, 126 Miss. 729, 89 So. 617, 1921 Miss. LEXIS 74 (Miss. 1921).

10. —Hospitals.

Although no particular beds or wards in a hospital were separately set aside, designated, and maintained for the use of charity patients, the property of the hospital was exempt from taxation, where it appeared that within the hospital one or more wards, or the equivalent thereof, as well as the services of the staff physician, were at all times available to charity patients, that both in number and in point of time more than enough patients to satisfy the statutory requirements were received and treated without any preliminary inquiry whether they were or were not able to pay, and were continued to be cared for even though it was ascertained that they were unable to pay, that none were turned away or were turned out, and that nurses and other servitors in the hospital were not permitted to know who were paying patients and who were being cared for and treated without pay. City of Natchez v. Natchez Sanatorium Benevolent Ass'n, 191 Miss. 91, 2 So. 2d 798, 1941 Miss. LEXIS 147 (Miss. 1941).

The legislature, in providing for the exemption for hospital set out herein, intended to encourage treatment and hospitalization of those needing such assistance, but who were unable to pay for it. Rush Hospital Benevolent Ass'n v. Board of Sup'rs, 187 Miss. 204, 192 So. 829, 1940 Miss. LEXIS 208 (Miss. 1940).

Where it appeared that a hospital maintained one or more charity wards, that all charges and expenses connected with the management of the hospital were shown to be reasonable, that the income thereof was used in operating the hospital and that the hospital had operated at a deficit, and it declared itself to be a nonprofit organization, the hospital came within the requirement set forth in this act and was entitled to the exemption. Rush Hospital Benevolent Ass'n v. Board of Sup'rs, 187 Miss. 204, 192 So. 829, 1940 Miss. LEXIS 208 (Miss. 1940).

As regards exemption from taxation, what may be suitable compensation for services rendered by the hospital is primarily for the decision of the corporation; and if it is within the limit, as to which reasonable men might differ reasonably, the judgment of the hospital authorities should not be overturned; that should it be manifest that compensation for services was unreasonable, and the proof sustained that theory, then the judgment of the hospital authorities would not be controlling, but only persuasive. Rush Hospital Benevolent Ass'n v. Board of Sup'rs, 187 Miss. 204, 192 So. 829, 1940 Miss. LEXIS 208 (Miss. 1940).

Under statute exempting from taxation all property belonging to religious, charitable, or benevolent organizations used for hospital purposes, and which hospital maintains one or more charity wards, and where all income is used entirely for hospital purposes, a hospital claiming exemption may be operated for profit in that its income may exceed its expenses, provided all of income is devoted to hospital purposes. Board of Sup'rs v. Jackson Hospital Benevolent Ass'n, 180 Miss. 129, 177 So. 27, 1937 Miss. LEXIS 107 (Miss. 1937).

A hospital which was operated primarily for care of patients who paid therefor, and wherein care of charity patients was neither sought nor encouraged, was exempt from taxation, as against contention that hospital was operated for profit, where income of hospital other than that allocated to current expenses was being used to liquidate bona fide debt incurred by hospital in purchase of its property. Board of Sup'rs v. Jackson Hospital Benevolent Ass'n, 180 Miss. 129, 177 So. 27, 1937 Miss. LEXIS 107 (Miss. 1937).

Statutory subsection exempting from taxation all property, real or personal, “whether belonging to religious or charitable or benevolent organizations,” which is used for hospital purposes under conditions described in the subsection held to exempt from taxation property of hospitals therein described, though not belonging to religious, charitable, or benevolent organizations, the word “whether” not being intended as a videlicet, but merely to show that property of such organizations owning such hospitals was also exempt. Board of Supervisors v. Vicksburg Hospital, Inc., 173 Miss. 805, 163 So. 382, 1935 Miss. LEXIS 251 (Miss. 1935).

Where hospital had two charity wards and services of its physicians were furnished without charge and hospital was not a profit-making institution, hospital held exempt from taxation, though several physicians who were principal owners of the stock had their offices therein and with other physicians constituted themselves a clinic, using the hospital’s facilities and dividing profits among themselves, where the services of the physicians rendered to hospital were worth more than benefits granted the physicians. Board of Supervisors v. Vicksburg Hospital, Inc., 173 Miss. 805, 163 So. 382, 1935 Miss. LEXIS 251 (Miss. 1935).

Where there was no separation of nurses’ home from hospital or demand separately to assess the nurses’ home on part of board of supervisors of county and matter was not raised in lower court, supreme court, finding that hospital was exempt from taxation, could not separately assess the nurses’ home. Board of Supervisors v. Vicksburg Hospital, Inc., 173 Miss. 805, 163 So. 382, 1935 Miss. LEXIS 251 (Miss. 1935).

But under Code 1906, §§ 4251, 4252 (Code 1942, §§ 9697, 9710), property used as a home for nurses was not exempt from taxation, although the nurses were instructed therein with reference to treatment of patients. Johnson v. Mississippi Baptist Hospital, 140 Miss. 485, 106 So. 1, 1925 Miss. LEXIS 284 (Miss. 1925).

11. —Loans.

The legislature in granting the exemption under these sections contemplated not in the accountant’s conception of the effective rate of interest or interest yield, but the usual sense of the term, the interest which is charged and agreed to by the parties for the period of the loan. Bailey v. North American Finance Co., 212 Miss. 97, 54 So. 2d 227, 1951 Miss. LEXIS 432 (Miss. 1951).

Where a finance company charges interest on the money loaned at the rate of 5 per cent per annum for the entire period of the loan and then aggregates the principal and interest and divides the total into monthly installments, even though the interest yield which the finance company receives for the use of its money is in most instances more than 6 per cent, the loans did not have the rate of interest exceeding 6 per cent and those notes held by the company on such loans were not subject to ad valorem taxes. Bailey v. North American Finance Co., 212 Miss. 97, 54 So. 2d 227, 1951 Miss. LEXIS 432 (Miss. 1951).

Statute (Code 1942, § 37), providing for forfeiture of all interest and recovery of that paid where notes or evidence of indebtedness stipulate a rate of interest not greater than 6 per cent per annum after date or after maturity, but interest in excess of that per cent is in fact charged, was enacted to prevent evasion of subdivision (v) of this section [Code 1942, § 9697], exempting from taxation notes and loans made at a rate of interest not greater than 6 per cent per annum. Johnson v. Carter, 203 Miss. 38, 33 So. 2d 296, 1948 Miss. LEXIS 228 (Miss. 1948).

Money loaned pursuant to arrangement between lender and brokerage company whereby interest in excess of six per cent was received by means of exaction of commission by brokerage company for investigation purposes, held subject to tax, in that arrangement was mere subterfuge for purpose of evading taxes. Gully v. Gulf Coast Industrial Loan Co., 168 Miss. 768, 151 So. 754, 1934 Miss. LEXIS 354 (Miss. 1934).

Loans made by foreign corporation consummated upon approval by corporation’s New York office and traveling auditor’s financial report, and evidenced by note kept with collateral in New York office and payable there, held not to have such local “business situs” as to subject them to local taxation. Gully v. C. I. T. Corp., 168 Miss. 268, 150 So. 367, 1933 Miss. LEXIS 171 (Miss. 1933).

Where lender delivered to borrower $95, taking note for $100 due ten months after date, loan held not exempt from taxation. Industrial Loan & Inv. Co. v. Adams County, 163 Miss. 654, 141 So. 756, 1932 Miss. LEXIS 81 (Miss. 1932).

§ 27-31-2. Property owned by not-for-profit foundation providing charitable contributions and funding for legal services to the poor and projects to improve administration of justice.

All real and personal property, except motor vehicles, owned by a not-for-profit foundation providing charitable contributions and funding for legal services to the poor, for projects to improve the administration of justice, for assistance to the trial and appellate courts and similar activities and purposes, shall be exempt from all ad valorem taxation. Such property shall be exempt from ad valorem taxation regardless of whether the foundation shares the property with any other organization or entity.

HISTORY: Laws, 2003, ch. 313, § 1, eff from and after Jan. 1, 2003.

Editor’s Notes —

Laws of 2003, ch. 313, § 2, provides:

“SECTION 2. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

§ 27-31-3. Turpentine, etc.; agricultural products.

Crude turpentine gum (oleoresin), the product of a living tree, or trees, of the pine species, and gum-spirits-of-turpentine and gum-rosin as processed therefrom, are hereby classified and declared to be agricultural commodities, agricultural products and farm products.

HISTORY: Codes, 1942, § 9698; Laws, 1934, ch. 301.

§ 27-31-5. Little theatre property.

All real and personal property, excepting motor vehicles, owned by incorporated or unincorporated little theatres which promote the dramatic arts and are created as or for a literary institution, a civic improvement society, or for fraternal and benevolent purposes, shall be and the same is hereby exempt from ad valorem taxation, both state, county and municipal; provided, however, that this section shall not apply to such little theatre organizations which are operated as profit-making institutions or organizations.

HISTORY: Codes, 1942, § 9697.5; Laws, 1956, ch. 426; Laws, 1978, ch. 514, § 2, eff from and after July 1, 1978.

Cross References —

Exemptions from ad valorem tax on automobiles, see §27-51-41.

RESEARCH REFERENCES

ALR.

Exemption of nonprofit theater or concert hall from local property taxation. 42 A.L.R.4th 614.

§ 27-31-7. Certain manufactured products held for sale or shipment to other than final consumer.

  1. The board of supervisors of any county or the governing authority of any municipality is hereby authorized and empowered, in its discretion, to exempt from ad valorem taxation, excepting ad valorem taxes for school district purposes, all or any portion of the value of the products, including finished goods, owned by or remaining in the hands of any manufacturer, or its subsidiary, or any distributor or wholesale merchant, located within such county or municipality. The time of such exemption shall be for a period not to exceed a total of ten (10) years, which shall commence from the date such exemption is granted. Any request for an exemption must be made in writing to the board of supervisors or the municipal governing authority.
  2. The exemption granted herein shall be in addition to all other exemptions heretofore granted by the laws of the State of Mississippi.
  3. It is the sense of the Legislature that time limits imposed in Section 182, Mississippi Constitution of 1890, on the terms of certain ad valorem tax exemptions which may be granted to manufacturers and other new enterprises of public utility apply only to the physical plant of such manufacturers and enterprises and to any personal property necessary for the operation thereof; and any exemption for the finished products of such manufacturers and enterprises granted by the governing authorities of any county or municipality under this section after December 31, 1960, but prior to July 1, 1982, shall not be affected by the time limits established in subsequent amendments to this section after July 1, 1982, but shall remain in full force and effect subject to the original terms granted by such governing authorities.

HISTORY: Codes, 1942, § 9697.7; Laws, 1960, ch. 466, §§ 1-4; Laws, 1966, ch. 640, § 1; Laws, 1982, ch. 433; Laws, 1990, ch. 502, § 2; Laws, 1992, ch. 378, § 1; Laws, 1992, ch. 518, § 1; Laws, 1993, ch. 621, § 1, eff from and after July 1, 1993.

Editor’s Notes —

Laws of 1992, ch. 378, § 2, effective from and after July 1, 1992, provides as follows:

“SECTION 2. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 1993, ch. 621, § 3, effective July 1, 1993, provides as follows:

“SECTION 3. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

OPINIONS OF THE ATTORNEY GENERAL

An exemption granted pursuant to subsection (1) after the date of July 1, 1982, must be limited in time to 10 years, and would not be eligible for an extension beyond that initial 10-year period. McDonald, Jan. 28, 2000, A.G. Op. #2000-0005.

There is no authority that would empower a county board of supervisors or municipal governing body to grant an exemption from ad valorem taxes for the value of raw materials and work-in-progress inventories under the statute. McDonald, Feb. 25, 2000, A.G. Op. #2000-0080.

The statute, which provides for ad valorem tax exemptions for “all or any portion of the value of the products, including finished goods . . . .” in the hands of manufacturers or subsidiaries, does not apply to “raw materials” or “works-in-progress.” Patterson, March 31, 2000, A.G. Op. #2000-0160.

Governing authorities of a municipality which annexes an area which includes a warehouse for a manufacturer may grant an exemption from municipal ad valorem taxes for a period of up to ten years from the date of the annexation for finished goods in the warehouse. Fernald, Jan. 24, 2003, A.G. Op. #03-0025.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 263 et seq.

CJS.

84 C.J.S., Taxation § 328 et seq.

JUDICIAL DECISIONS

1. In general.

The exemption authorized by this section [Code 1942, § 9697.7] is applicable to products manufactured in Mississippi and not to products manufactured outside the state and merely stored in Mississippi. City of Jackson v. Schenley Affiliated Brands Corp., 240 So. 2d 451, 1970 Miss. LEXIS 1293 (Miss. 1970).

An order denying a New York corporation an exemption from municipal ad valorem taxes on its products stored in a private warehouse in Mississippi was correct, where the products had been manufactured outside the state. City of Jackson v. Schenley Affiliated Brands Corp., 240 So. 2d 451, 1970 Miss. LEXIS 1293 (Miss. 1970).

§ 27-31-9. Parking garages not operated for profit; exemption by counties.

The board of supervisors of any county having a population of more than forty-two thousand (42,000) according to the most recent federal census and in which there is now or may hereafter be situated a national military park and cemetery, may, in their discretion, exempt from all county ad valorem taxation, for a period of not more than ten (10) years, any parking garage providing motor vehicle parking service to the general public, provided the parking garage is operated solely for the purpose of promoting business and commerce for the benefit of the general public and provided further, that said parking garage shall be operated so that no part of the income therefrom inures to or to the benefit of any person, partnership, firm, association or corporation organized for profit.

HISTORY: Codes, 1942, § 9697.8; Laws, 1968, ch. 593, § 1, eff from and after passage (approved August 8, 1968).

§ 27-31-11. Parking garages not operated for profit; exemption by municipalities.

The governing authorities of any municipality located within any county as described in Section 27-31-9, may, in their discretion, exempt from all municipal ad valorem taxation, for a period of not more than ten (10) years, any parking garage providing motor vehicle parking service to the general public, provided the parking garage is operated solely for the purpose of promoting business and commerce for the benefit of the general public and provided further, that said parking garage shall be operated so that no part of the income therefrom inures to or to the benefit of any person, partnership, firm, association or corporation organized for profit.

HISTORY: Codes, 1942, § 9697.9; Laws, 1968, ch. 593, § 2, eff from and after passage (approved August 8, 1968).

§ 27-31-13. Commodities in transit.

All commodities, including everything movable that is of value usually bought and sold, which is in transit and assembled or in storage on wharfs, railway cars, or in warehouses, at ports of entry, designated by the U. S. government as such, in the State of Mississippi, intended for export or import into, through or from the State of Mississippi, shall be and all such commodities are exempt from all state, county and municipal taxation, including taxes levied and assessed by Section 27-65-19, Mississippi Code of 1972, on the transportation of freight thereof moving on intrastate rates therefrom; Provided, however, that the provisions of this section shall neither apply to, affect nor repeal any part of Chapter 116 of the Mississippi Code of 1930, the amendments thereof, or laws supplemental thereto, nor shall it authorize or permit the receipt into Mississippi, or storage within the state, or within the jurisdictional limits thereof, of any gasoline, kerosene, distillate, motor vehicle or internal combustion engine fuel, by whatever name called, except under the provisions of said Chapter 116, Code of Mississippi, 1930, or amendments or laws supplemental thereto, as therein set out.

It is the intent and purpose of this section to exempt from all state, county and municipal taxation, all commodities in transit, assembled and/or in storage, and/or in railway cars at any harbor or port designated by the U. S. government as a port of entry in the State of Mississippi, and thereby encourage interstate or intrastate and foreign commerce passing through the ports and harbors of the state, except as provided in the first paragraph hereof. All freight shipments of commercial fertilizers moving on intrastate rates within the state are hereby exempted from all taxes levied and assessed by Section 27-65-19, Mississippi Code of 1972.

HISTORY: Codes, 1942, § 9699; Laws, 1938, Ex. ch. 80.

Cross References —

Gasoline and motor fuel taxes, see §27-55-1 et seq.

Regulation of commercial fertilizers, see §75-47-1 et seq.

Regulation of gasoline and petroleum products, see §75-55-1 et seq.

Regulation of liquefied petroleum gases, see §75-57-1 et seq.

OPINIONS OF THE ATTORNEY GENERAL

Mobile drilling vessel, registered in foreign country and owned by corporation formed in another foreign country is exempt from local taxation where vessel has not been deployed and is not engaged in oil and gas exploration within United States or its territorial waters, and is in storage in Mississippi at port of entry under U.S. Customs regulations. Stennis, July 2, 1992, A.G. Op. #92-0515.

§ 27-31-15. Nonprofit cooperative electric power associations.

  1. The property of all nonprofit cooperative electric power associations organized heretofore or which may be hereafter organized under any of the laws of this state for the purpose of selling, transmitting, distributing or generating electricity, electric current or power, and which shall engage in any such business or businesses shall be exempt from ad valorem taxes, and such association shall be exempt from franchise, privilege, net income or other excise taxes imposed by the state or any of its political subdivisions. Provided, however, that this exemption shall not extend to or include exemptions from payment of gas taxes, motor vehicle privilege and motor vehicle ad valorem taxes, and sales and use taxes.
  2. This exemption shall apply to all property which may be used or useful in the transaction of any such business or businesses including, but not limited to, office buildings, warehouses, office equipment and supplies, maintenance, operating and construction equipment, supplies and materials, and all electrical distribution and transmission lines and component parts thereof. Provided, however, that nothing contained in this section shall be construed so as to grant exemption from municipal ad valorem taxes or taxes levied for the benefit of the particular municipal school district on any real estate owned by such associations and located within the corporate limits of the municipality, nor construed so as to grant exemption from municipal ad valorem taxes on electrical transmission and distribution lines and component parts thereof owned by such associations which do not purchase the electricity which they sell in the municipality from any agency or instrumentality of the United States.
  3. In the event any such association shall engage in the sale of commodities, goods, wares or merchandise as a business, the foregoing exemption shall not apply to that part of the business so done.
  4. In the event any part of any office building owned by such an association shall be rented or subrented by any such association, such building shall not be exempt from ad valorem taxes, but may be assessed by the county tax assessor and board of supervisors of the county in which it is situated and by the taxing authorities of any municipality in which it may be situated.

HISTORY: Codes, 1942, § 9700; Laws, 1938, ch. 248; Laws, 1938, Ex. ch. 68; Laws, 1946, ch. 235, §§ 1-4; Laws, 1958, ch. 574, § 14; Laws, 1966, ch. 641, § 1; Laws, 1968, ch. 588, § 9; Laws, 1978, ch. 514, § 3, eff from and after July 1, 1978.

Cross References —

Motor vehicle taxes, see §27-19-1 et seq.

Exemptions from ad valorem taxes on automobiles, see §27-51-41.

Gasoline and motor vehicle fuel taxes, see §27-55-1 et seq.

Sales tax, see §27-65-1 et seq.

Use tax, see §27-67-1 et seq.

RESEARCH REFERENCES

Am. Jur.

22 Am. Jur. Pl & Pr Forms (Rev), State and Local Taxation, Forms 111 et seq. (exemptions from taxation).

CJS.

84 C.J.S., Taxation § 324.

§ 27-31-17. Bonds, etc., of agricultural agencies.

All stocks in, bonds of or other evidences of debt issued by any agricultural credit corporation or association, and all money loaned by any such organization for agricultural purposes are hereby exempted from all ad valorem taxes; provided, however, that the exemption from taxation on money loaned, as provided herein, shall not apply to money loaned at a rate of interest in excess of eight per cent per annum.

HISTORY: Codes, 1942, § 9701; Laws, 1932, ch. 305; Laws, 1958, ch. 565.

Cross References —

Agricultural credit corporations, see §81-15-1 et seq.

Farmers’ credit associations, see §81-17-1 et seq.

§ 27-31-19. Oil, gas and other petroleum products refined in state.

There shall be exempt from all ad valorem taxes now levied or hereafter levied by the State of Mississippi, or any county, municipality, levee district, school, or any other taxing district within the state, all oil, gas, and petroleum products, whether produced within or without the state, which oil, gas or petroleum products are owned by a person, firm, or corporation operating a refinery for the refining of oil, gas or petroleum products in the state, and either (1) are in transit to or situated at such a refinery for refining thereat; (2) are in the process of being refined at such a refinery; or (3) have been refined at such refinery and are still owned by or in the hands of the refiner. Such exemption shall also extend to such oil, gas and petroleum products owned by any corporation controlled by, under common control with, or controlling such a refiner; provided, however, that the exemption afforded by this section shall not extend to those finished petroleum products incident to regular, normal, and customary marketing operations held in marketing bulk plants or retail service stations.

HISTORY: Codes, 1942, § 9702.5; Laws, 1961, 2nd Ex. ch. 6, eff on passage (approved October 20, 1961).

Cross References —

Ad valorem exemption of oil severed or produced within the state, see §27-25-523.

Ad valorem exemption of gas produced or underground on producing properties within the state, see §27-25-721.

Privilege tax on refiners and processors of gasoline, see §27-55-11.

JUDICIAL DECISIONS

1. In general.

A plant which used petroleum products to produce aniline oil, a derivative of benzene, was a refinery within the meaning of the statute and its petroleum products were therefore exempt from taxation. Pascagoula v. First Chemical Corp., 388 So. 2d 160, 1980 Miss. LEXIS 2104 (Miss. 1980).

§ 27-31-20. Certain electric generating facilities and integrated gasification process facilities.

  1. As used in this section, “project” means an electric generating facility constructed after April 6, 2009, that is used or will be used by a public utility, as defined in Section 77-3-3, and a gasification process facility that is integrated with such electric generating facility that converts Mississippi feedstock, including, but not limited to lignite, to a synthesis gas which serves as a primary fuel source of the electric generating facility.
  2. In any project with a capital investment from private sources of not less than One Billion Dollars ($1,000,000,000.00), all property, real, personal, or mixed, including fixtures and leaseholds utilized in a gasification process facility, including, but not limited to, operational and environmental property, utilized in the project shall be exempt from ad valorem taxation up to an amount which shall not exceed fifty percent (50%) of the total assessed value in the project.

HISTORY: Laws, 2009, ch. 496, § 1, eff from and after passage (approved Apr. 6, 2009.).

§ 27-31-21. Public school libraries and buildings.

All public libraries and buildings in which the free public schools are taught, and the lots on which same are situated, not exceeding four (4) acres in dimensions, without cost to the state or any county or municipality thereof for rent or lease, and also the real and personal property of library associations, used for library purposes where no dividends are declared, and to which the children attending the public schools have free access, shall be exempt from all state, county, and municipal taxes.

HISTORY: Codes, 1906, § 4252; Hemingway’s 1917, § 6883; 1930, § 3116; 1942, § 9710; Laws, 1900, ch. 52; Laws, 1924, ch. 338.

Cross References —

School libraries, see §37-55-1 et seq.

RESEARCH REFERENCES

ALR.

When is property owned by state or local governmental body put to public use so as to be eligible for property tax exemption. 114 A.L.R.5th 561.

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation §§ 290, 291.

CJS.

84 C.J.S., Taxation § 362 et seq.

§ 27-31-23. Confederate soldiers’ home.

Any and all property maintained and operated for the benevolent purpose of a confederate soldiers’ home is hereby exempted from all municipal, county and state taxation; provided no individual or corporation derive any revenue or income from such property.

HISTORY: Codes, 1906, § 4253; Hemingway’s 1917, § 6884; 1930, § 3117; 1942, § 9711.

§ 27-31-25. Toll bridges.

If a toll bridge shall have been constructed outside of a municipality and completed and exempted by the county, and a municipality shall extend its limits so as to take in territory including said toll bridge, the said bridge and the operating company shall be exempt from municipal taxes for a period for which it shall be exempt from county taxes.

HISTORY: Codes, 1930, § 3118; 1942, § 9712; Laws, 1926, ch. 228.

Cross References —

County toll bridges, generally, see §§65-21-7,65-21-9.

§ 27-31-27. Registered or licensed aircraft.

All aircraft registered or licensed pursuant to Sections 61-15-1 through 61-15-13 shall be exempt from ad valorem taxation.

HISTORY: Laws, 1982, ch. 469, § 8; reenacted, Laws, 1984, ch. 516, § 8; reenacted, Laws, 1988, ch. 531, § 8, eff from and after January 1, 1989.

§ 27-31-29. Newly constructed single-family dwellings.

Any single-family dwelling, including a condominium unit which was built, or caused to be built, to completion on or after January 1, 1983, and is and always has been owned by the person, or his or her donee, who built or caused such dwelling to be built, shall, upon presentation of an affidavit to the tax assessor certifying that such dwelling or any part thereof has never been leased, rented, sold or occupied, be exempt from ad valorem taxation until the time that such dwelling is first leased, rented, sold or occupied. Said affidavit shall be filed not later than April 1 of each year for which an exemption is claimed. In such cases ad valorem taxes shall be assessed and levied on the value of the unimproved property where such dwelling is situated.

HISTORY: Laws, 1983, ch. 465, § 1, eff from and after passage (approved April 6, 1983).

§ 27-31-30. Certain military housing units and ancillary supporting facilities.

Military housing units and ancillary supporting facilities that are acquired or constructed pursuant to the Military Housing Privatization Initiative (10 USC 2871 et seq.) to support and house active duty military personnel and their families and Department of Defense civilian personnel shall be exempt from ad valorem taxation.

HISTORY: Laws, 2011, ch. 480, § 33, eff from and after passage (approved Apr. 6, 2011.).

§ 27-31-31. Structures within central business district of municipality.

  1. The governing authorities of any municipality are authorized, in their discretion, to grant exemptions from ad valorem taxation, except ad valorem taxation for school district purposes, for new structures or improvements to or renovations of existing structures located in the designated central business district of the municipality, for a period of not more than ten (10) years from the date of the completion of the new structure or the improvement to or renovation of the existing structure for which the exemption is granted.
  2. The governing authorities of any municipality are authorized, in their discretion, to grant exemptions from ad valorem taxation, except ad valorem taxation for school district purposes, for improvement to or renovation of municipally designated residential renewal districts, for a period of not more than ten (10) years from the date of the completion of the improvement to or renovation of the designated residential renewal district for which the exemption is granted.
  3. Any person, firm or corporation desiring to obtain the exemption authorized in this section shall first file a written application therefor with the governing authorities of the municipality, providing full information about the property for which the exemption is requested, including the true value of all such property, and the date from which the exemption is to begin. Any application for an exemption under this section must be made within twelve (12) months from the date of the completion of the new structure or the improvement to or renovation of the existing structure for which the exemption is requested. The governing authorities of the municipality may, by order spread on their minutes, approve such application for all or any part of the property for which the exemption is requested and for all or any part of the authorized period of exemption. The order shall specify the property to be exempted and the dates when such exemption begins and expires. The municipal clerk shall record the application and the order approving the same in a book kept in his office for that purpose, and shall file one (1) copy of the application and the order with the Chairman of the Department of Revenue.
  4. Any exemption granted under this section shall be in lieu of ad valorem tax exemptions authorized under any other provision of law.

HISTORY: Laws, 1985, ch. 498; Laws, 2009, ch. 546, § 6, eff from and after passage (approved Apr. 15, 2009); Laws, 2018, ch. 436, § 2, eff from and after July 1, 2018.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Chairman of the Mississippi State Tax Commission,’ ‘Chairman of the State Tax Commission,’ ‘Chairman of the Tax Commission’ and ‘chairman’ appearing in the laws of this state in connection with the performance of the duties and functions by the Chairman of the Mississippi State Tax Commission, the Chairman of the State Tax Commission or the Chairman of the Tax Commission shall mean the Commissioner of Revenue of the Department of Revenue.”

Amendment Notes —

The 2009 amendment deleted “and one (1) copy with the State Auditor of Public Accounts” at the end of (2).

The 2018 amendment added (2) and redesignated former (2) and (3) as (3) and (4) respectively; and substituted “Department of Revenue” for “State Tax Commission” in (3).

OPINIONS OF THE ATTORNEY GENERAL

Exemptions from ad valorem taxation may only be granted for construction of new structure, or modifications to existing structure; this does not include landscaping, paving or any other activities not directly related to building, office or similar edifice. Carter, Feb. 8, 1990, A.G. Op. #90-0071.

Exemption from ad valorem taxation can only be granted for construction of new structures, or improvement to or renovation of existing structures; exempt property must be construed narrowly to apply only to actual new structure or improvement; maximum allowable deduction is actual cost of new structure or improvement, although city has discretion to exempt lower amount. Carter, Feb. 8, 1990, A.G. Op. #90-0071.

§ 27-31-32. Exemption from certain ad valorem taxes for residential structures improved, renovated or converted in areas designated as blighted; procedure.

  1. The governing authorities of any municipality are authorized, in their discretion, to grant exemptions from ad valorem taxation, except ad valorem taxation for school district purposes, for improvements to or renovations of existing residential structures or existing structures converted for residential use that are located in the areas that are designated as blighted by the municipality, for a period of not more than ten (10) years from the date of the completion of the improvement to or renovation of the existing structure for which the exemption is granted.
  2. The governing authorities of any municipality are authorized, in their discretion to grant exemptions from ad valorem taxation, except ad valorem taxation for school district purposes, for improvement to or renovation of municipally designated residential renovation districts, for a period of not more than ten (10) years from the date of the completion of the improvement to or renovation of the designated residential renovation district for which the exemption is granted.
  3. Any person, firm or corporation desiring to obtain the exemption authorized in this section shall first file a written application for the exemption with the governing authorities of the municipality, providing full information about the property for which the exemption is requested, including the true value of the property, and the date from which the exemption is to begin. Any application for an exemption under this section must be made within twelve (12) months from the date of the completion of the improvement to or renovation of the existing structure for which the exemption is requested. The governing authorities of the municipality may, by order spread on their minutes, approve an application for all or any part of the property for which the exemption is requested and for all or any part of the authorized period of exemption. The order shall specify the property to be exempted and the dates when the exemption begins and expires. The municipal clerk shall record the application and the order approving the exemption in a book kept in his office for that purpose, and shall file one (1) copy of the application and the order with the Department of Revenue.
  4. Any exemption granted under this section shall be in lieu of ad valorem tax exemptions authorized under any other provision of law.

HISTORY: Laws, 2013, ch. 504, § 2, eff from and after July 1, 2013; Laws, 2018, ch. 436, § 3, eff from and after July 1, 2018.

Amendment Notes —

The 2018 amendment added (2) and redesignated former (2) and (3) as (3) and (4), respectively.

§ 27-31-33. Certain leasehold interests belonging to the state or a political subdivision.

  1. All leasehold interests in any property, real or personal, belonging to the State of Mississippi, counties, districts, municipalities or any other political subdivision, which were created prior to July 1, 1984, pursuant to a lease agreement or contract and which had been allowed an ad valorem tax exemption, or treated as exempt from ad valorem taxation, prior to July 1, 1984, shall be exempt from ad valorem taxation unless such leasehold interest is made subject to ad valorem taxation by statute or by the terms of the lease agreement or contract creating such leasehold interest.
  2. The exemption granted in this section shall not apply to a leasehold interest in property belonging to the Pearl River Valley Water Supply District.
  3. This section shall apply to assessments of real property for ad valorem taxation for the 1984 taxable year and each taxable year thereafter.

HISTORY: Laws, 1984, ch. 456, § 1; Laws, 1985, ch. 467, § 1, eff from and after passage (approved April 3, 1985).

OPINIONS OF THE ATTORNEY GENERAL

Leasehold interests on government lands are subject to local ad valorem taxation under Miss. Code Section 27-31-33, unless specifically exempted. Barnes, Mar. 31, 1993, A.G. Op. #93-0146.

The current corporate lessee of county-owned property first leased in 1963 under the old A. & I. statutes with exemption from ad valorem taxes for an unspecified period is entitled to an exemption for 10 years from the date the county approved assignment of the lease to that company. When the 10 years has already expired and the county erroneously omitted that leasehold from the tax assessment rolls for several years, the county may not assess back taxes. Approval by the county of sub-leases of the property is not an unlawful donation to a private party. Munn, March 9, 2007, A.G. Op. #07-00067, 2007 Miss. AG LEXIS 101.

RESEARCH REFERENCES

ALR.

Property tax: exemption of property leased by and used for purposes of otherwise tax-exempt body. 55 A.L.R.3d 430.

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation §§ 242-257.

CJS.

84 C.J.S., Taxation §§ 234-239, 297-309.

JUDICIAL DECISIONS

1. Private holders.

Leasehold interest held by a private holder was entitled to the exemption provided for under Miss. Code Ann. §27-31-33; therefore, the holder’s leasehold interest was exempt from ad valorem taxes. In re Assessment of Ad Valorem Taxes on Leasehold Interest Held by Reed Mfg., Inc., 854 So. 2d 1066, 2003 Miss. LEXIS 472 (Miss. 2003).

§ 27-31-34. Possessory and leasehold interests of lessees under certain lease contracts, leases or leaseholds.

  1. For purposes of this section, “state” means the State of Mississippi or any county, district, municipality or other political subdivision thereof.

    All lease contracts, leases or leaseholds in existence on or before April 16, 1993, (a) to which the state is a party, (b) which provide that the leased premises and all facilities and replacements thereof are and shall be the property of the state, and (c) which provide a term or period of time for exemption from ad valorem taxation, shall, along with the possessory and leasehold interests as described under and originally created by such lease contract, lease or leasehold, be exempt from all ad valorem taxation for the term or period of time as stated in such lease contracts, leases, or leaseholds meeting the requirements of subparts (a) and (b) above, which were entered into prior to July 1, 1984, and which do not contain an express term or period for exemption from ad valorem taxation, shall be exempt from all ad valorem taxation for the term of such lease contracts, leases, or leaseholds, including any option periods which may be exercised by the lessee. Any newly created lease contracts, leases or leaseholds created on or after January 18, 1984, shall not be exempt under this section from ad valorem taxes for school district purposes.

  2. It is the sense of the Legislature that the provisions of Section 112, Mississippi Constitution of 1890, allowing the Legislature to exempt, by general laws, particular species of property from taxation, in whole or in part, authorize the enactment of this section. Further, the provisions of this section shall not be construed as the surrender or abridgement by the state of the power to tax the property which is the subject of the contracts, leases or leaseholds referred to in subsection (1) of this section. This section affirms the power of the state to grant such an exemption when it is in the best interests of the state to do so.
  3. The provisions of this section shall not apply to:
    1. A leasehold interest in property belonging to the Pearl River Water Supply District; or
    2. Any civil action filed before April 16, 1993.

HISTORY: Laws, 1993, ch. 572, § 1, eff from and after passage (approved April 16, 1993).

Editor’s Notes —

At the direction of the co-counsel for the Joint Legislative Committee on Compilation, Revision and Publication of Legislation, an error in a statutory reference in the second sentence of subsection (2) was corrected by substituting “subsection (1) of this section” for “subsection (1) of this subsection.”

OPINIONS OF THE ATTORNEY GENERAL

Under Miss. Code Section 27-31-34, any newly created leases or leaseholds created on or after January 18, 1984, shall not be exempt from ad valorem taxes for school district purposes. Wetzel, May 19, 1993, A.G.Op #93-0253.

By its terms, exemption from ad valorem taxation in Miss. Code Section 27-31-34 shall, for certain qualifying leaseholds, be for term of qualifying lease contract including option periods, notwithstanding that such contracts would extend exemption beyond ten-year limitation established by Mississippi Constitution Article 7, Section 182. Wetzel, May 19, 1993, A.G. Op. #93-0253.

Exemption granted by Miss. Code Section 27-31-34 is exercise of state power to exempt particular species of property from taxation authorized by Mississippi Constitution, and not “the surrender or abridgment” of state’s power to tax. Wetzel, May 19, 1993, A.G. Op. #93-0253.

There is serious question as to validity of newly enacted Miss. Code Section 27-31-34 to extent it purports to extend corporate tax exemptions in excess of ten years; considering this question, Attorney General’s office recommends placing on county land rolls any and all corporate properties that, except for this section, would not be exempt, and proceed to assess same at true value. Wetzel, May 19, 1993, A.G. Op. #93-0253.

Public officials may presume the constitutionality Section 27-31-34 and thereby act in reliance on its provisions. Gamble, Jan. 5, 1994, A.G. Op. #93-0951.

Assuming that an industrial building property falls within the scope of this section, the leasehold interest of a private industry in such property is liable only for school taxes. Tucker, January 15, 1999, A.G. Op. #99-0002.

In order for property to be exempt from ad valorem taxes for the term of a lease (a) the county must be a party to the contract; (b) the leased premises and all facilities and replacements thereof must be or become the property of the county; and (c) there must not be a term of tax exemption stated in the contract. Webb, June 14, 2002, A.G. Op. #02-0317.

The current corporate lessee of county-owned property first leased in 1963 under the old A. & I. statutes with exemption from ad valorem taxes for an unspecified period is entitled to an exemption for 10 years from the date the county approved assignment of the lease to that company. When the 10 years has already expired and the county erroneously omitted that leasehold from the tax assessment rolls for several years, the county may not assess back taxes. Approval by the county of sub-leases of the property is not an unlawful donation to a private party. Munn, March 9, 2007, A.G. Op. #07-00067, 2007 Miss. AG LEXIS 101.

JUDICIAL DECISIONS

1. Private holders.

Leasehold interest held by a private holder was entitled to the exemption provided for under Miss. Code Ann. §27-31-34; therefore, the holder’s leasehold interest was exempt from ad valorem taxes. In re Assessment of Ad Valorem Taxes on Leasehold Interest Held by Reed Mfg., Inc., 854 So. 2d 1066, 2003 Miss. LEXIS 472 (Miss. 2003).

§ 27-31-35. Property related to project defined in Mississippi Superconducting Super Collider Act.

All real and personal property belonging to the United States constituting a part of the project or a facility related to the project as defined in the Mississippi Superconducting Super Collider Act shall be exempt from ad valorem taxation.

HISTORY: Laws, 1987 Ex Sess, ch. 24, § 20, eff from and after passage (approved August 29, 1987).

Editor’s Notes —

Chapter 24, § 20, Laws of 1987 Extraordinary Session, codified provisions for a new Section 27-31-35. Subsequently, Chapter 453, § 1, Laws of 1988, also codified material as Section 27-31-35. By direction of the Attorney General of Mississippi, the provisions of Laws of 1988, Chapter 453, § 1, have been codified as Section 27-31-37.

Chapter 535, § 9, Laws of 1989, provided that its provisions be codified as §27-31-35. However, Laws of 1987 Extraordinary Session, ch. 24, § 20, previously codified material as §27-31-35. By direction of the Attorney General of Mississippi, the provisions of Laws of 1989, ch. 535, § 9, have been codified as §27-31-43 [Repealed].

§ 27-31-36. Railroad property owned by limited liability company or other entity wholly owned by railroad authority exempt from ad valorem taxation.

All railroad properties and facilities in this state owned by a limited liability company or other entity that is wholly owned by a railroad authority created under Section 19-29-1 et seq., shall be exempt from ad valorem taxation to the same extent as property belonging to such a railroad authority. For the purposes of this section, the term “railroad properties and facilities” means and has the same definition as that term has in Section 19-29-5.

HISTORY: Laws, 2016, ch. 483, § 6, eff from and after July 1, 2016.

§ 27-31-37. Railroad property acquired by owner not affiliated with previous owner.

  1. Except as otherwise provided in Section 27-31-38, whenever during any calendar year existing railroad property subject to assessment by the State Tax Commission pursuant to Section 27-35-301, Mississippi Code of 1972, is acquired by a new owner that is not an affiliate of the previous owner, such newly acquired railroad property shall be assessed for ad valorem taxation by the state or by any county, municipality, school district or other taxing district for a period of ten (10) tax years following the calendar year of such acquisition by the new owner, as follows:
    1. During the first tax year of new ownership, that portion of the assessed value of such newly acquired railroad property, as determined by the State Tax Commission pursuant to Section 27-35-301, Mississippi Code of 1972, that exceeds the assessed value of such newly acquired railroad property to the former owner for the last tax year that the former owner owned such property (hereinafter referred to as the “base year”), shall be totally exempt from ad valorem taxation.
    2. During the second tax year of new ownership, that portion of the assessed value of such newly acquired railroad property, as determined by the State Tax Commission pursuant to Section 27-35-301, Mississippi Code of 1972, that exceeds one hundred ten percent (110%) of the assessed value of such newly acquired railroad property to the former owner for the base year shall be totally exempt from ad valorem taxation.
    3. During the third tax year of new ownership, that portion of the assessed value of such newly acquired railroad property, as determined by the State Tax Commission pursuant to Section 27-35-301, Mississippi Code of 1972, that exceeds one hundred twenty percent (120%) of the assessed value of such newly acquired railroad property to the former owner for the base year shall be totally exempt from ad valorem taxation.
    4. During the fourth tax year of new ownership, that portion of the assessed value of such newly acquired railroad property, as determined by the State Tax Commission pursuant to Section 27-35-301, Mississippi Code of 1972, that exceeds one hundred thirty percent (130%) of the assessed value of such newly acquired railroad property to the former owner for the base year shall be totally exempt from ad valorem taxation.
    5. During the fifth tax year of new ownership, that portion of the assessed value of such newly acquired railroad property, as determined by the State Tax Commission pursuant to Section 27-35-301, Mississippi Code of 1972, that exceeds one hundred forty percent (140%) of the assessed value of such newly acquired railroad property to the former owner for the base year shall be totally exempt from ad valorem taxation.
    6. During the sixth tax year of new ownership, that portion of the assessed value of such newly acquired railroad property, as determined by the State Tax Commission pursuant to Section 27-35-301, Mississippi Code of 1972, that exceeds one hundred fifty percent (150%) of the assessed value of such newly acquired railroad property to the former owner for the base year shall be totally exempt from ad valorem taxation.
    7. During the seventh tax year of new ownership, that portion of the assessed value of such newly acquired railroad property, as determined by the State Tax Commission pursuant to Section 27-35-301, Mississippi Code of 1972, that exceeds one hundred sixty percent (160%) of the assessed value of such newly acquired railroad property to the former owner for the base year shall be totally exempt from ad valorem taxation.
    8. During the eighth tax year of new ownership, that portion of the assessed value of such newly acquired railroad property, as determined by the State Tax Commission pursuant to Section 27-35-301, Mississippi Code of 1972, that exceeds one hundred seventy percent (170%) of the assessed value of such newly acquired railroad property to the former owner for the base year shall be totally exempt from ad valorem taxation.
    9. During the ninth tax year of new ownership, that portion of the assessed value of such newly acquired railroad property, as determined by the State Tax Commission pursuant to Section 27-35-301, Mississippi Code of 1972, that exceeds one hundred eighty percent (180%) of the assessed value of such newly acquired railroad property to the former owner for the base year shall be totally exempt from ad valorem taxation.
    10. During the tenth tax year of new ownership, that portion of the assessed value of such newly acquired railroad property, as determined by the State Tax Commission pursuant to Section 27-35-301, Mississippi Code of 1972, that exceeds one hundred ninety percent (190%) of the assessed value of such newly acquired railroad property to the former owner for the base year shall be totally exempt from ad valorem taxation.
  2. The owner of any newly acquired railroad property shall claim the exemption provided by this section by notifying the State Tax Commission in writing within ninety (90) days after April 26, 1988, or within twelve (12) months from the date of acquisition of such newly acquired railroad property, whichever is later.
  3. For the purposes of this section, the phrase “first tax year of new ownership” shall be deemed to mean the 1988 tax year if the actual first tax year of new ownership occurred prior to the 1988 tax year, and in such cases the partial exemption from ad valorem taxes provided for in subsection (1) of this section shall commence with the 1988 tax year. No new owner shall be entitled to the exemption for any tax year with respect to which an assessment has been made final without protest.
  4. For each tax year with respect to which a new owner is entitled to a partial exemption from the assessed value of newly acquired railroad property, the State Tax Commission shall exclude the exempt portion of such assessment in making the assessment rolls and in the apportionment of assessed value pursuant to Section 27-35-309, Mississippi Code of 1972.
  5. The partial exemption from the assessed value of newly acquired railroad property authorized by this section shall not apply to railroad property sold on or after January 1, 2001.

HISTORY: Laws, 1988, ch. 453, § 1; Laws, 1995, ch. 590, § 2; Laws, 2001, ch. 448, § 1, eff from and after passage (approved Mar. 19, 2001.).

Editor’s Notes —

Chapter 24, § 20, Laws of 1987 Extraordinary Session codified provisions for a new Section 27-31-35. Subsequently, Laws of 1988, Chapter 453, § 1, also codified material as Section 27-31-35. By direction of the Attorney General of Mississippi, the provisions of Laws of 1988, Chapter 453, § 1, have been codified as Section 27-31-37.

Laws of 1988, ch. 453, § 2, eff from and after passage (approved April 26, 1988), provides as follows:

“SECTION 2. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and execution of any warrant under such laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1995, ch. 590, § 3, provides as follows:

“SECTION 3. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

At the direction of the co-counsel for the Joint Legislative Committee on Compilation, Revision and Publication of Legislation, two errors in the section text were corrected as follows: near the end of subsection (2), “April 26, 1988” was substituted for “the effective date of this act” and near the beginning of subsection (3), “this section” was substituted for “this act.”

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation §§ 207-209, 317-329.

CJS.

84 C.J.S., Taxation §§ 252-265.

§ 27-31-38. Railroad property acquired by owner not affiliated with previous owner and which is a public entity, regional or county railroad authority or not-for-profit corporation.

Whenever during any calendar year existing railroad property subject to assessment by the State Tax Commission pursuant to Section 27-35-301 is sold to a new owner that is not an affiliate of the previous owner and which is a public entity, regional or county railroad authority, or a not-for-profit corporation exempt from payment of ad valorem taxes, and which was created by an Interstate Compact authorized by Section 77-9-531 and by an act of the Legislature of the State of Alabama, the State Tax Commission, upon the written request of the new owner, shall prorate the amount of ad valorem taxes levied and assessed against the railroad property sold by each county, municipality and other taxing district for the calendar year of sale between the selling railroad and the new owner as of the date of sale. The commission shall certify the amounts allocated to the new owner to the selling railroad, the new owner and to the taxing authorities of each county, municipality and other taxing district. Upon the certification, the selling railroad shall be entitled to take credit for and to deduct from its ad valorem taxes accruing on the property sold in each taxing district for the calendar year the pro rata parts or shares of the taxes that are allocated and certified by the State Tax Commission as being part or share of the taxes accruing to the new owner.

HISTORY: Laws, 1995, ch. 590, § 1, eff from and after passage (approved April 7, 1995).

Editor’s Notes —

Laws of 1995, ch. 590, § 3, provides as follows:

“SECTION 3. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation §§ 207-209, 317-329.

CJS.

84 C.J.S., Taxation §§ 252-265.

§ 27-31-39. Public trust tidelands.

All Public Trust Tidelands belonging to the State of Mississippi or any of its political subdivisions shall be exempt from ad valorem taxation.

HISTORY: Laws, 1989, ch. 495, § 15, eff from and after passage (approved March 31, 1989).

RESEARCH REFERENCES

Law Reviews.

Jarman and McLaughlin, A higher purpose? The constitutionality of Mississippi’s public trust tidelands legislation. 11 Miss. C.L. Rev. 5, Fall 1990.

§ 27-31-41. Certain drilling rigs.

There is hereby exempted from all ad valorem taxes becoming a lien on or after January 1, 1989, each drilling rig for which there has been procured a privilege license (as required in Section 27-17-423) in exploring for, attempting to obtain, or obtaining production of oil, gas, sulphur, salt or any other minerals whether such operation is continued from year to year or not. This exemption shall not apply to material or equipment in supply depots or yards or to additional equipment not utilized as a necessary part of the drilling rig which has been operated in Mississippi under a local privilege license properly procured.

HISTORY: Laws, 1989, ch. 507, § 2, eff from and after July 1, 1989.

§ 27-31-43. Repealed.

Repealed by Laws, 2017, ch. 404, § 9, effective from and after July 1, 2017.

§27-31-43 [Laws, 1989, ch. 535, § 9, eff from and after passage (approved April 17, 1989).]

Editor’s Notes —

Former §27-31-43 exempted real and personal property belonging to the United States constituting a part of the project or a facility related to the project as defined in the Mississippi Wayport Authority Act (codified as Section61-4-1 et seq. and repealed effective July 1, 2017) from ad valorem taxation.

§ 27-31-45. Computer software.

Computer software shall be exempt from ad valorem taxation. For purposes of this section, computer software shall include any program or routine used to cause a computer to perform a specific task or set of tasks, including without limitation, system and application programs and all documentation related thereto.

HISTORY: Laws, 1991, ch. 532, § 1; Laws, 1992, ch. 514, § 1, eff from and after July 1, 1992.

Editor’s Notes —

Laws of 1991, ch. 532, § 2, effective from and after July 1, 1991, provides as follows:

“SECTION 2. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

RESEARCH REFERENCES

ALR.

Computer software or printout transactions as subject to state sales or use tax. 36 A.L.R.5th 133.

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 195.

§ 27-31-47. Furniture marketing businesses.

  1. The board of supervisors of any county or the governing authority of any municipality is authorized, in its discretion, to exempt, partially or totally from ad valorem taxation, except ad valorem taxes for school district purposes, the following types of enterprises: any enterprise, located in the county or municipality, that (a) operates in a structure or facility which has a total measurement of at least three hundred twenty-five thousand (325,000) square feet in floor space; and (b) is engaged in the furniture industry, with a primary interest in marketing or exhibiting furniture.
  2. The exemption granted under this section may be a full or total ad valorem exemption from taxation; or it may be a limited or partial exemption that exempts the enterprise from any ad valorem taxation over the level of taxation that such an enterprise is subject to on July 1, 1993. The time of the exemption granted under this section shall be for a period of ten (10) years, which shall begin on the date the exemption is granted. Any request for an exemption must be made in writing to the board of supervisors or the municipal governing authority.
  3. Any exemption granted under this section shall be in addition to all other exemptions heretofore granted by the laws of the State of Mississippi.

HISTORY: Laws, 1993, ch. 490, § 1, eff from and after July 1, 1993.

Editor’s Notes —

Laws of 1993, ch. 490, § 3, effective July 1, 1993, provides as follows:

“SECTION 3. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

§ 27-31-48. Vendor tooling.

    1. Except as otherwise provided in paragraph (b) of this subsection, as used in this subsection, the term “vendor tooling” means any special tools such as dies, molds, jigs and similar items treated as special tooling for federal income tax purposes, owned by a business enterprise operating a motor vehicle production and assembly plant that are held for use in motor vehicle and motor vehicle parts production and assembly and are located off the site of the motor vehicle production and assembly plant of such business enterprise. For purposes of this paragraph “business enterprise operating a motor vehicle production and assembly plant” means a business enterprise that produces not less than fifty thousand (50,000) motor vehicles annually.
    2. For a project that has been certified by the Mississippi Major Economic Impact Authority as a project as defined in Section 57-75-5(f)(xxi), the term “vendor tooling” means any special tools such as dies, molds, jigs and similar items treated as special tooling for federal income tax purposes, owned by a business enterprise operating a motor vehicle production and assembly plant that are held for use in motor vehicle and motor vehicle parts production and assembly and are located on or off the site of the motor vehicle production and assembly plant of such business enterprise.
    3. Vendor tooling as defined in this subsection shall be exempt from ad valorem taxation.
    1. For purposes of this subsection:
      1. “Vendor tooling” means any special tools such as dies, molds, jigs and similar items treated as special tooling for federal income tax purposes, used to manufacture parts for a business enterprise operating a motor vehicle production and assembly plant that are held for use in motor vehicle and motor vehicle parts production. The special tools must be located at the site of the tier one supplier and must be directly owned by the tier one supplier.
      2. “Tier one supplier” means a tier one supplier as defined in Section 57-75-5(l) which has a minimum capital investment from private sources of not less than Fifty Million Dollars ($50,000,000.00).
    2. County boards of supervisors and municipal authorities are authorized and empowered, in their discretion, to exempt up to thirty percent (30%) of the true value of vendor tooling owned by a tier one supplier from ad valorem taxation.

HISTORY: Laws, 2000, 3rd Ex Sess, ch. 1, § 3; Laws, 2007, ch. 303, § 27; Laws, 2008, ch. 436, § 1, eff from and after passage (approved Apr. 7, 2008.).

Amendment Notes —

The 2007 amendment added “Except as otherwise provided in subsection (2) of this section,” at the beginning of (1); added (2); and redesignated former (2) as present (3).

The 2008 amendment redesignated former (1) through (3) as present (1)(a), (b) and (c); in (1)(a), substituted “paragraph (b) of this subsection, as used in this subsection” for “subsection (2) of this section” in the first sentence, and substituted “paragraph” for “subsection” near the beginning of the last sentence; inserted “as defined in this subsection” in (1)(c); and added (2).

Cross References —

Mississippi Major Economic Impact Authority generally, see §57-75-1 et seq.

§ 27-31-49. Itinerant vessels.

The board of supervisors of any county bordering on the Gulf of Mexico with a population in excess of one hundred sixty thousand (160,000) according to the 1990 federal decennial census, or the governing authority of any municipality located in any such county, is hereby authorized and empowered to exempt all itinerant vessels within such a county or municipality from ad valorem taxation. As used in this section, “itinerant vessel” means vessels engaged in interstate commerce which are temporarily docked at a state port organized pursuant to Section 59-5-1, et seq., Mississippi Code of 1972, but shall not include any cruise vessel or vessel upon which legal gaming is conducted pursuant to the Mississippi Gaming Control Act.

HISTORY: Laws, 1993, ch. 604, § 2, eff from and after October 1, 1993.

Editor’s Notes —

Laws of 1993, ch. 604, § 4, effective October 1, 1993, provides as follows:

“SECTION 4. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Cross References —

Mississippi Gaming Control Act, see §§75-76-1 et seq.

§ 27-31-50. Real property with structures or improvements that have been rehabilitated for residential use.

  1. The governing authority of any incorporated municipality may adopt an ordinance providing for the partial exemption from municipal ad valorem taxation of real property on which any structure or other improvement that is not less than twenty-five (25) years of age has undergone substantial rehabilitation, renovation or replacement for residential use, subject to such conditions and other restrictions authorized in this section. The ordinance may restrict such exemption to real property located within certain areas as may be determined by the governing authority and prescribed by the ordinance. The governing authority of a municipality shall establish criteria for determining whether real property qualifies for the partial exemption provided for in this section, shall require the structures or improvements to be older than twenty-five (25) years of age and may place such other restrictions and conditions on such property as may be prescribed by ordinance. The ordinance may also provide for the partial exemption from municipal ad valorem taxation of multifamily residential units which have been substantially rehabilitated by replacement for multifamily use. Any replacement structure shall not exceed the total square footage of the replaced structures by more than thirty percent (30%).
  2. The partial exemption provided by an ordinance adopted pursuant to this section may be (a) in an amount equal to the increase in the assessed value of the property resulting from the rehabilitation, renovation or replacement of the structure as determined by the tax assessor, or (b) an amount of not more than fifty percent (50%) of the cost of the rehabilitation, renovation or replacement. The exemption may commence upon completion of the rehabilitation, renovation or replacement or on January 1 of the year following completion of the rehabilitation, renovation or replacement and shall last for a period of time not to exceed ten (10) years. The ordinance may prescribe a shorter time period for the length of the exemption, or reduce the amount of the exemption in annual steps over the length of the exemption or a portion thereof.
  3. The governing authority of a municipality may assess a fee not to exceed Fifty Dollars ($50.00) for processing an application requesting the exemption provided for in this section. No property shall be eligible for the exemption unless the appropriate building permits have been acquired and the tax assessor has verified that the rehabilitation, renovation or replacement indicated on the application has been completed.
  4. If the governing authority of a municipality desires to grant a partial exemption after July 1, 2000, the governing authority must adopt an ordinance declaring its intention to grant the exemption and finding that such exemption will promote the economic, cultural or educational advancement of the municipality. The governing authority of the municipality shall publish notice of its intention to grant the exemption at least ten (10) days before the actual granting of the exemption.

HISTORY: Laws, 1995, ch. 501. § 1; Laws, 2000, ch. 609, § 1, eff from and after July 1, 2000.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation §§ 232-234, 254-258.

CJS.

84 C.J.S., Taxation §§ 300-309.

Free Port Warehouses

§ 27-31-51. Licensing; definitions.

  1. As used in Sections 27-31-51 through 27-31-61:
    1. “Warehouse” or “storage facility” shall not apply to caves or cavities in the earth, whether natural or artificial;
    2. “Governing authorities” means the board of supervisors of the county wherein the warehouse or storage facility is located or the governing authorities of the municipality wherein the warehouse or storage facility is located, as the case may be;
    3. “Tax assessor” means the tax assessor of each taxing jurisdiction in which the warehouse or storage facility may be located.
  2. All warehouses, public or private, or other storage facilities in the State of Mississippi regularly engaged in the handling and storage of personal property in structures or in places adopted for such handling and storage which is consigned or transferred to such warehouse or storage facility for storage and handling shall be eligible for licensing under the provisions of Sections 27-31-51 through 27-31-61 as a “free port warehouse.” A manufacturer of personal property that maintains separate facilities, structures, places or areas for the temporary storage and handling of such personal property pending transit to a final destination outside the State of Mississippi shall be eligible for licensing under Sections 27-31-51 through 27-31-61 as a “free port warehouse,” and any license issued to such a manufacturer before January 1, 2012, is hereby ratified, approved and confirmed.
  3. Such licenses shall be issued by the governing authorities to such warehouse or storage facility as will qualify under the definition of “free port warehouse” as herein defined, upon application by the warehouse or storage facility operator.

HISTORY: Codes, 1942, § 9699-01; Laws, 1962, ch. 595, § 1; Laws, 1981, ch. 419, § 1; Laws, 1993, ch. 621, § 2; Laws, 2002, ch. 402, § 1; Laws, 2012, ch. 342, § 1, eff from and after Jan. 1, 2012.

Editor’s Notes —

Laws of 1981, ch. 419, § 5, provides as follows:

SECTION 5. Any exemption from ad valorem taxes heretofore granted to holders of a valid free port warehouse license for the calendar year next preceding the effective date of this act [January 1, 1982] shall continue in full force and effect. No exemption from ad valorem taxation granted by any law other than by Sections 27-31-51 through 27-31-61 shall be affected by this act.

Laws of 1993, ch. 621, § 3, effective July 1, 1993, provides as follows:

“SECTION 3. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The 2012 amendment added the last sentence in (2).

Cross References —

Department of Revenue, see §27-3-1 et seq.

RESEARCH REFERENCES

Am. Jur.

51 Am. Jur. 2d, Licenses and Permits §§ 1, 5-8 et seq.

CJS.

53 C.J.S., Licenses §§ 1, 2, 4.

§ 27-31-53. Exemption from taxation of personal property in transit through state.

All personal property in transit through this state which is (a) moving in interstate commerce through or over the territory of the State of Mississippi, (b) which was consigned or transferred to a licensed “free port warehouse,” public or private, within the State of Mississippi for storage in transit to a final destination outside the State of Mississippi, whether specified when transportation begins or afterward, (c) manufactured in the State of Mississippi and stored in separate facilities, structures, places or areas maintained by a manufacturer, licensed as a free port warehouse, for temporary storage or handling pending transit to a final destination outside the State of Mississippi, or (d) consigned or transferred to a licensed free port warehouse, public or private, within the State of Mississippi, for storage pending transit to not more than one (1) other location in this state for production or processing into a component or part that is then transported to a final destination outside of the State of Mississippi, may, in the discretion of the board of supervisors of the county wherein the warehouse or storage facility is located, and in the discretion of the governing authorities of the municipality wherein the warehouse or storage facility is located, as the case may be, be exempt from all ad valorem taxes imposed by the respective county or municipality and the property exempted therefrom shall not be deemed to have acquired a situs in the State of Mississippi for the purposes of such taxation. Any exemption granted to a licensed “free port warehouse” pursuant to this section shall be effective as of the first calendar day of the taxable year in which the warehouse applied for the exemption by virtue of submitting the application for licensure, and shall remain in effect for such period of time as the respective governing authority may prescribe. Such property shall not be deprived of exemption because while in a warehouse the property is bound, divided, broken in bulk, labeled, relabeled or repackaged. Any exemption from ad valorem taxes granted before January 1, 2012, is hereby ratified, approved and confirmed.

HISTORY: Codes, 1942, § 9699-02; Laws, 1962, ch. 595, § 2; Laws, 1981, ch. 419, § 2; Laws, 2003, ch. 511, § 1; Laws, 2012, ch. 342, § 2; Laws, 2013, ch. 325, § 1, eff from and after passage (approved March 7, 2013); Laws, 2018, ch. 369, § 1, eff from and after January 1, 2018.

Editor’s Notes —

Laws of 2018, ch. 369, § 2, effective January 1, 2018, provides:

“SECTION 2. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 1981, ch. 419, § 5, provides as follows:

“SECTION 5. Any exemption from ad valorem taxes heretofore granted to holders of a valid free port warehouse license for the calendar year next preceding the effective date of this act [January 1, 1989] shall continue in full force and effect. No exemption from ad valorem taxation granted by any law other than by Sections 27-31-51 through 27-31-61 shall be affected by this act.”

Amendment Notes —

The 2012 amendment provided two versions of the section, the first version effective through June 30, 2013, and the second version effective from and after July 1, 2013, substituted “(a)” for “(1)”, “(b)” for “(2)” and added (c) in the first sentence and added the last sentence.

The 2013 amendment deleted “and for such period of time as the respective governing body may prescribe” in the first sentence, and added the second sentence in the first paragraph.

The 2018 amendment, effective January 1, 2018, added (d) and made related changes.

OPINIONS OF THE ATTORNEY GENERAL

Counties and municipalities may exempt only their respective taxes and whichever entity, county or municipality, has authority may exempt school taxes for purposes of personal property taxes on goods in transit or in free port warehouses. McDonald, March 6, 1998, A.G. Op. #98-0113.

There is no statute limiting the number of years for which a free port warehouse license may be issued; raw materials which are being stored prior to being processed at an in-state facility do not qualify for the free port warehouse exemption; term “eligible property” for purposes of the exemption is personal property in transit through the state that is either moving in interstate commerce or is consigned to a warehouse for storage and transit to a destination out of state; sole authority for revoking a free port warehouse license is in the State Tax Commission, although a local governing body may grant an exemption for eligible property for such period of time as it may prescribe. Andrews, March 27, 1998, A.G. Op. #98-0148.

For goods to be eligible for an exemption under the statute, it is not enough that they are being temporarily stored in Mississippi during the manufacturing process; to be exempt, the goods must only be in the state of Mississippi for purposes of storage in a licensed “free port warehouse” or moving through the state on the way to a final destination outside Mississippi and, even then, the decision as to whether to grant an exemption is in the discretion of the board of supervisors. Gamble, III, Oct. 20, 2000, A.G. Op. #2000-0627.

The board of supervisors cannot retroactively grant a free port warehouse exemption where it is determined that the applicant failed to apply for such exemption by mistake. Chamberlin, December 14, 2001, A.G. Op. #2001-0743.

§ 27-31-55. Filing of inventories by warehouses; records generally; determination of taxes.

Each licensed “free port warehouse” shall file with the tax assessor of each taxing jurisdiction in which such warehouse or storage facility may be located an inventory of all personal property consigned or transferred to such warehouse or storage facility and located therein on January 1 of each year.Such inventory shall be submitted on such forms and in such manner as the tax assessor may prescribe and shall contain a separate statement of all property eligible for exemption under Sections 27-31-51 through 27-31-61 and a separate statement of all property consigned or transferred to such warehouse or storage facility.Such inventory shall be submitted by not later than March 31 of each year.Exemption shall be allowed for all eligible property, but accurate records shall be kept of all personal property shipped from any such warehouse or storage facility, together with the point of final destination of the same, and reports thereof shall be filed with such taxing authorities of this state and in such form and manner as the tax assessor may prescribe.At the conclusion of each calendar year each licensee under Sections 27-31-51 through 27-31-61 shall calculate the actual percentage of all personal property consigned or transferred to the warehouse or storage facility which was shipped to a final destination outside the state in relation to the total of all such personal property shipped to any destination during such year.Such percentage shall then be applied to the total value of all property contained in the inventory of such warehouse or storage facility as of January 1 of such year which was consigned or transferred to such warehouse or storage facility.If the result thus obtained shall be less than the value of property for which exemption was allowed, then the amount of such difference shall be deducted from the amount of the exemption previously allowed and taxes shall be levied and collected thereon by the tax collecting officers concerned.

HISTORY: Codes, 1942, § 9699-03; Laws, 1962, ch. 595, § 3; Laws, 1981, ch. 419, § 3; Laws, 2002, ch. 402, § 2; Laws, 2003, ch. 511, § 2, eff from and after Jan. 1, 2003.

Editor’s Notes —

Laws of 1981, ch. 419, § 5, provides as follows:

“SECTION 5. Any exemption from ad valorem taxes heretofore granted to holders of a valid free port warehouse license for the calendar year next preceding the effective date of this act [January 1, 1982] shall continue in full force and effect. No exemption from ad valorem taxation granted by any law other than by Sections 27-31-51 through 27-31-61 shall be affected by this act.”

At the direction of the co-counsel for the Joint Legislative Committee on Compilation, Revision and Publication of Legislation, a typographical error in the bracketed effective date language preceding the second tier of the section was corrected by substituting “July 1, 2013” for “July, 2013.”

§ 27-31-57. Power and authority of tax assessor; inspection of records; renewal or revocation of license.

The tax assessor shall have full power and authority to require the keeping of all records and the making of all reports necessary to the accomplishment of the purpose of Sections 27-31-51 through 27-31-61, and all books and records of any licensee shall be subject to the inspection of duly authorized agents of the ad valorem taxing authorities of the jurisdiction or jurisdictions wherein such licensee is located. The violation by the licensee of any of the terms and provisions of Sections 27-31-51 through 27-31-61 shall authorize the revocation of the license of any licensee by the tax assessor. In the event any license shall be revoked, then the exemption provided for therein shall thereby be annulled for the year in which such license may be revoked.

HISTORY: Codes, 1942, § 9699-04; Laws, 1962, ch. 595, § 4; Laws, 1981, ch. 419, § 4; Laws, 2002, ch. 402, § 3, eff from and after July 1, 2002.

Editor’s Notes —

Laws of 1981, ch. 419, § 5, provides as follows:

“SECTION 5. Any exemption from ad valorem taxes heretofore granted to holders of a valid free port warehouse license for the calendar year next preceding the effective date of this act [January 1, 1982] shall continue in full force and effect. No exemption from ad valorem taxation granted by any law other than by Sections 27-31-51 through 27-31-61 shall be affected by this act.”

Cross References —

Specific duties and powers of Department of Revenue, see §27-3-31.

OPINIONS OF THE ATTORNEY GENERAL

Based on Section 27-31-57 the State Tax Commission has the sole authority and power to revoke a free port warehouse license. Therefore, a tax assessor does not have the authority to assess taxes on property that is exempt under a free port warehouse license which has not been revoked by the State Tax Commission. McKenzie, November 22, 1995, A.G. Op. #95-0776.

JUDICIAL DECISIONS

1. In general.

When the Mississippi Tax Commission issues a license qualifying a corporation as a free port warehouse, a municipality may not revoke that license and assess ad valorem taxes upon finding that the corporation did not comply with regulations of the Commission, notwithstanding the right given under this section to taxing authorities to inspect records of the warehouse. Jackson v. De Soto, Inc., 350 So. 2d 686, 1977 Miss. LEXIS 2230 (Miss. 1977).

§ 27-31-59. License fee.

Each licensee shall pay to the governing authorities for each license which may be issued or renewed a fee in the amount of Ten Dollars ($10.00) for each issuance or renewal thereof.

HISTORY: Codes, 1942, § 9699-05; Laws, 1962, ch. 595, § 5; Laws, 2002, ch. 402, § 4, eff from and after July 1, 2002.

OPINIONS OF THE ATTORNEY GENERAL

There is no statute limiting the number of years for which a free port warehouse license may be issued; raw materials which are being stored prior to being processed at an in-state facility do not qualify for the free port warehouse exemption; term “eligible property” for purposes of the exemption is personal property in transit through the state that is either moving in interstate commerce or is consigned to a warehouse for storage and transit to a destination out of state; sole authority for revoking a free port warehouse license is in the State Tax Commission, although a local governing body may grant an exemption for eligible property for such period of time as it may prescribe. Andrews, March 27, 1998, A.G. Op. #98-0148.

RESEARCH REFERENCES

Am. Jur.

51 Am. Jur. 2d, Licenses and Permits §§ 64, 65 et seq.

CJS.

53 C.J.S., Licenses § 101 et seq.

§ 27-31-61. Exemption granted to be in addition to other exemptions.

The exemption granted in Sections 27-31-51 through 27-31-61 shall be in addition to all other exemptions heretofore granted by the laws of the State of Mississippi.

HISTORY: Codes, 1942, § 9699-06; Laws, 1962, ch. 595, § 6, eff from and after passage (approved June 1, 1962).

Non-Producing Gas, Oil, and Mineral Interests

§ 27-31-71. Definitions.

Whenever the term “oil, gas and other minerals” is used in Sections 27-31-71 through 27-31-87, the same shall include oil, gas petroleum, hydro-carbons, distillate, condensate, casinghead gas, other petroleum derivatives, sulphur and all other similar minerals of commercial value which are usually produced or mined by the drilling, boring or sinking of wells.

The terms “mineral acre” and “royalty acre” are each defined as the number of acres obtained by multiplying the aggregate acreage described in the instrument involved by the fractional interest leased or conveyed thereby.

The term “primary term” when used herein in connection with any instrument affected by Sections 27-31-71 through 27-31-87 shall mean the period of time that the estate created by such instrument shall endure under the terms thereof in the absence of production of oil, gas or other minerals in paying quantities, the carrying on of drilling or reworking operations for the production of such oil, gas or other minerals, force majeure or laws, rules or regulations (federal or state) preventing such drilling operations.

HISTORY: Codes, 1942, § 9701-01; Laws, 1946, ch. 409, § 1, eff and in force 60 days after passage (approved April 10, 1946).

Editor’s Notes —

Section 27-31-87, referred to in the first and last paragraphs, was repealed, by Laws of 2008, ch. 381, § 5, effective from and after January 1, 2009.

Cross References —

Taxation of mineral interests separately owned, see §27-35-51.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 283.

CJS.

84 C.J.S., Taxation § 322.

Law Reviews.

1979 Mississippi Supreme Court Review: Property, 50 Miss. L. J. 865, December 1979.

JUDICIAL DECISIONS

1. In general.

In a suit against land commissioner and mineral lease commission to determine title to mineral rights, where the owner of the mineral interests on the property sold to state for taxes remained in possession of such rights, continued to pay taxes and was not ousted, the two-year limitation period for being sued to cancel the tax title did not apply. State v. Wilbe Lumber Co., 217 Miss. 346, 64 So. 2d 327, 1953 Miss. LEXIS 438 (Miss. 1953).

§ 27-31-73. Interests exempted.

To encourage the purchase of leases upon and interests in oil, gas and other minerals in the State of Mississippi, to encourage drilling for and production of such minerals, and to relieve the taxing officials of the counties of the state of the onerous duties of assessment for, collection of and sale for ad valorem taxes for such interests (which the Legislature finds are generally assessed at nominal values resulting in taxes not commensurate with the services required of such officers), all nonproducing leasehold interests upon all oil, gas and other minerals in, on or under lands lying within the State of Mississippi, created or assigned after the effective date of Sections 27-31-71 through 27-31-87, and also all nonproducing interests in such oil, gas and other minerals (including royalty interests therein) hereafter conveyed to a grantee or purchaser or excepted or reserved to a grantor separately and apart from the surface, shall be exempt from all ad valorem taxes levied on or after January 1, 1947, by the State of Mississippi, or any county, municipality, levee district, road district, school district, drainage district or other taxing district within the state or becoming a lien on or after said date. Any sale for taxes of the surface or of the remainder of the fee shall not in any manner whatsoever affect the interest or interests hereby exempted.

For the same purpose and with like effect there is hereby likewise exempted from such ad valorem taxation all such interests created prior to the passage of Sections 27-31-71 through 27-31-87 which are owned separately and apart from the surface, provided that as a condition precedent to obtaining such exemption upon existing interests the then owner thereof shall make application for exemption of the interest then owned by him as hereinafter provided and pay, in the manner provided under this chapter, a sum equivalent to the tax herein levied by Section 27-31-77 on instruments hereafter executed creating, transferring or reserving corresponding or similar interests. If any such sum is paid after January 1, 1947, then such exemption shall apply only to taxes becoming a lien after such sum is thus paid.

HISTORY: Codes, 1942, § 9701-02; Laws, 1946, ch. 409, § 2; Laws, 2008, ch. 381, § 1, eff from and after Jan. 1, 2009.

Editor’s Notes —

Section 27-31-87, referred to in the first and second paragraphs was repealed, by Laws of 2008, ch. 381, § 5, effective from and after January 1, 2009.

Amendment Notes —

The 2008 amendment effective from and after January 1, 2009, substituted “in the manner provided under this chapter” for “by the purchase of documentary tax stamps” in the second paragraph.

OPINIONS OF THE ATTORNEY GENERAL

All leaseholds created prior to July 1, 1984, which were allowed ad valorem tax exemption, or treated as exempt from ad valorem taxation prior to July 1, 1984, were made tax exempt from ad valorem taxation until such leasehold interest is made subject to ad valorem taxation by statute or by terms of lease agreement or contract creating such leasehold interest; statute would “grandfather” all such leaseholds however created. Redding, May 10, 1990, A.G. Op. #90-0331.

RESEARCH REFERENCES

Law Reviews.

1979 Mississippi Supreme Court Review: Property. 50 Miss. L. J. 865, December 1979.

The Effect of Bankruptcy and Encumbrances on Mineral Interests in Mississippi. 53 Miss. L. J. 551, December, 1983.

JUDICIAL DECISIONS

1. Validity.

2. Construction and application.

1. Validity.

The section [Code 1942, § 9701-02] exempting from ad valorem taxes both existing and subsequently acquired mineral leases is valid. Mississippi Power & Light Co. v. Love, 201 Miss. 676, 27 So. 2d 850, 1946 Miss. LEXIS 360 (Miss. 1946).

2. Construction and application.

This section [Code 1942, § 9701-02] is self-operating and grants the exemption upon creation of the severed mineral interest. Gray v. Steelman, 243 Miss. 294, 137 So. 2d 797, 1962 Miss. LEXIS 346 (Miss. 1962).

The statute operates to exempt from current ad valorem taxes on land a nonproducing mineral interest severed therefrom after taxes for the current year became a lien. Gray v. Steelman, 243 Miss. 294, 137 So. 2d 797, 1962 Miss. LEXIS 346 (Miss. 1962).

§ 27-31-75. Application for exemption of existing interests.

Application for such exemption upon existing interests shall be made to the chancery clerk of the county wherein the land lies in which such interest is owned, by filing application in duplicate with the said clerk, which shall contain the following information:

Name of applicant;

Address of applicant;

Description of land affected (including aggregate acreage);

Fractional interest for which exemption is applied and nature of such interest;

Recording data concerning the instrument creating the interest including grantor or lessor, grantee or lessee, date of instrument, book and page of record and date of filing;

Length of primary term;

Recording data on instruments divesting original party of any interest in a portion of original interest therein conveyed;

Number of net mineral, royalty or lease acres on which exemption sought;

Amount tendered therewith.

Upon receipt of such application, accompanied by the sum shown therein, the chancery clerk shall give it a serial number, mark it filed, showing the date received and shall note the payment of the mineral documentary tax on the original application. The clerk shall make a notation on the face of the record of the instrument described in the application showing the date of payment, the amount of the payment as stated in the application and the serial number of the application. After such notation is made, the original application, with the required notations, shall be returned to the applicant by mailing to the address shown on the application (or delivered otherwise to the applicant) and the duplicate application shall be retained by the clerk as his permanent record.

If it later be ascertained that an insufficient amount was paid with the application for the exemption provided herein, such exemption shall not be thereby rendered void but the additional amount which should have been paid, together with a penalty of twenty-five percent (25%) and one percent (1%) interest per month thereon from the date of the application until paid, shall be a lien on the interest exempted and a personal debt of the applicant collectible by suit for appropriate personal judgment and to enforce the lien, which may be maintained by the county to which such sum should have been paid.

HISTORY: Codes, 1942, § 9701-03; Laws, 1946, ch. 409, § 3; Laws, 2008, ch. 381, § 2, eff from and after Jan. 1, 2009.

Amendment Notes —

The 2008 amendment, effective from and after January 1, 2009, redesignated former 1. through 9. as present (a) through (i); and in the second paragraph, substituted “note the payment of the mineral documentary tax on the original” for “cancel and affix the required amount of mineral documentary tax stamps to the original,” “the amount of the payment as stated in the application” for “payment, amount of stamps purchased and affixed to the application,” and “with the required notations” for “with cancelled stamps affixed.”

RESEARCH REFERENCES

Law Reviews.

1979 Mississippi Supreme Court Review: Property. 50 Miss. L. J. 865, December 1979.

§ 27-31-77. Mineral documentary tax; levy.

There is hereby levied and shall be paid and collected, as herein set forth, a documentary or transfer tax, to be known as the mineral documentary tax, upon the filing and recording of every lease and other writing hereafter executed whereby there is created a leasehold interest in and to any nonproducing oil, gas or other minerals in, on or under or that may be produced from any lands situated within the State of Mississippi, or whereby any such interest is assigned or is extended beyond the primary term fixed by the original instrument, and upon every deed, instrument, transfer, evidence of sale or other writing whereby there is hereafter conveyed to a grantee or purchaser, or excepted or reserved to a grantor separately and apart from the surface, any interest in, or right to receive royalty from, any nonproducing oil, gas or other minerals in, on or under or that may be produced from any lands within the State of Mississippi. Provided, the tax shall not apply to any mortgage or instrument creating a lien upon such interest, nor to the sale under foreclosure thereof, or the passing of such interest by descent or will.

HISTORY: Codes, 1942, § 9701-04; Laws, 1946, ch. 409, § 4; Laws, 1964, ch. 519, eff from and after passage (approved March 26, 1964).

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation §§ 155-157.

72 Am. Jur. 2d, State and Local Taxation § 664.

CJS.

84 C.J.S., Taxation §§ 92-95, 164.

Law Reviews.

1979 Mississippi Supreme Court Review: Property. 50 Miss. L. J. 865, December 1979.

§ 27-31-79. Mineral documentary tax; amount; lien.

The mineral documentary tax shall be a lien upon the interest leased, assigned, conveyed, reserved, excepted or transferred and the amount to be paid shall be determined as follows (provided that the minimum tax shall be one dollar), to-wit:

Upon the filing and recording of each instrument creating, assigning or transferring a leasehold (or interest therein or any portion thereof) or conveying, transferring, excepting or reserving a mineral or royalty interest as above described, the primary term of which shall expire ten (10) years or less from the date of the execution of the instrument, the tax shall be a sum equal to Three Cents (3¢) per mineral or royalty acre conveyed, leased, assigned, excepted, reserved or transferred therein.

Such tax shall be Six Cents (6¢) per mineral or royalty acre if the primary term of such interest shall expire more than ten (10) years and not exceeding twenty (20) years from the date of the execution of such instrument.

Such tax shall be Eight Cents (8¢) per mineral or royalty acre if the primary term of such interest shall extend more than twenty (20) years from the date of the execution of such instrument.

HISTORY: Codes, 1942, § 9701-05; Laws, 1946, ch. 409, § 5, eff and in force 60 days after passage (approved April 10, 1946).

RESEARCH REFERENCES

Law Reviews.

1979 Mississippi Supreme Court Review: Property. 50 Miss. L. J. 865, December 1979.

The Effect of Bankruptcy and Encumbrances on Mineral Interests in Mississippi. 53 Miss. L. J. 551, December, 1983.

§ 27-31-81. Persons liable for tax; time for payment; penalty for insufficient payment.

The mineral documentary tax shall be payable by the grantee or grantees named in and the beneficiary or real party in interest under such lease, deed, conveyance, transfer, assignment or other writing, except that as to any exception or reservation creating any such interest the tax shall be payable by the grantor or grantors in such instrument. The tax shall be due and payable upon the filing of the instrument for record, and the chancery clerk shall note the fact of the payment as provided in Section 27-31-83. Any chancery clerk, who accepts or records an instrument upon which the tax is not paid to him as required under this section, shall be liable to the county for double the amount of tax shown to have been due upon the instrument; however, the chancery clerk shall not be liable for any sum where the amount of the tax tendered is accepted by him in good faith as the proper amount due. If an insufficient amount is paid for the tax, the filing and recording of the instrument shall nevertheless be good and valid for all purposes as now provided by statute, but the additional amount which should have been paid, together with a penalty of twenty-five percent (25%) thereof and one percent (1%) interest per month thereon from the due date until paid, shall be a lien on the interest conveyed, reserved or excepted therein, and a personal debt of the said taxpayer, collectible by suit by the county for personal judgment or to enforce the lien or both.

HISTORY: Codes, 1942, § 9701-06; Laws, 1946, ch. 409, § 6; Laws, 2008, ch. 381, § 3, eff from and after Jan. 1, 2009.

Amendment Notes —

The 2008 amendment, effective from and after January 1, 2009, substituted “record, and the chancery clerk shall note the fact of the payment as provided in Section 27-31-83” for “record, by the purchase and affixing of documentary tax stamps as hereinafter provided” at the end of the second sentence; substituted “required under this section” for “required herein” in the third sentence; deleted the former last paragraph, which read: “If stamps are temporarily unavailable to the chancery clerk, he shall nevertheless collect the said tax, shall duly record the instrument and make the hereinafter required notation of tax payment on the record, and shall obtain such stamps as soon as available and affix them to such instrument”; and made minor stylistic changes throughout.

RESEARCH REFERENCES

Law Reviews.

1979 Mississippi Supreme Court Review: Property. 50 Miss. L. J. 865, December 1979.

§ 27-31-83. Documentary tax stamps; proof of payment.

The mineral documentary tax shall be paid to the chancery clerk of the county in which the land affected by the sale, lease or reservation or other instrument of the oil, gas or other minerals is situated. Upon payment of the tax, the chancery clerk shall note on the face or margin of the instrument, the following: (a) the fact of the payment; (b) the total amount of the tax paid in conjunction with the recording of the instrument; and (c) the name of the county in which the instrument is filed. This notation shall constitute sufficient proof of payment of the tax.

HISTORY: Codes, 1942, § 9701-07; Laws, 1946, ch. 409, § 7; Laws, 2008, ch. 381, § 4, eff from and after Jan. 1, 2009.

Amendment Notes —

The 2008 amendment, effective from and after January 1, 2009, rewrote the section to revise the procedure for noting payment of the mineral documentary tax.

RESEARCH REFERENCES

CJS.

84 C.J.S., Taxation § 164.

Law Reviews.

1979 Mississippi Supreme Court Review: Property. 50 Miss. L. J. 865, December 1979.

§ 27-31-85. Disposition of funds collected.

From the taxes levied and collected under and by virtue of Sections 27-31-77 through 27-31-83 inclusive, the chancery clerk shall retain five percent (5%) as a fee for the collection thereof, and shall pay the remainder thereof into the proper depository to the credit of the county, one-half (1/2) to the common county fund and one-half (1/2) to the county school fund. Such deposit shall be made on or before the 15th day of the month next succeeding that in which such collection may be made. The same percent of collections shall be retained by him from all funds collected by virtue of Section 27-31-75 hereof, and the remainder shall be likewise deposited.

HISTORY: Codes, 1942, § 9701-08; Laws, 1946, ch. 409, § 8, eff and in force 60 days after passage (approved April 10, 1946).

RESEARCH REFERENCES

Law Reviews.

1979 Mississippi Supreme Court Review: Property. 50 Miss. L. J. 865, December 1979.

§ 27-31-87. Repealed.

Repealed by Laws, 2008, ch. 381, § 5, effective January 1, 2009.

§27-31-87. [Codes, 1942, § 9701-09; Laws, 1946, ch. 409, § 9; Laws, 1985, ch. 455, § 7, eff from and after passage (approved March 29, 1985).]

Editor’s Notes —

Former §27-31-87 provided that the State Tax Commission should prepare and distribute documentary stamps to the chancery clerks.

New Factories and Enterprises

§ 27-31-101. Enumeration of new enterprises which may be exempted.

[Through June 30, 2022, this section shall read as follows:]

  1. County boards of supervisors and municipal authorities are hereby authorized and empowered, in their discretion, to grant exemptions from ad valorem taxation, except state ad valorem taxation; however, such governing authorities shall not exempt ad valorem taxes for school district purposes on tangible property used in, or necessary to, the operation of the manufacturers and other new enterprises enumerated by classes in this section, except to the extent authorized in Sections 27-31-104 and 27-31-105(2), nor shall they exempt from ad valorem taxes the products of the manufacturers or other new enterprises or automobiles and trucks belonging to the manufacturers or other new enterprises operating on and over the highways of the State of Mississippi. The time of such exemption shall be for a period not to exceed a total of ten (10) years which shall begin on the date of completion of the new enterprise for which the exemption is granted; however, boards of supervisors and municipal authorities, in lieu of granting the exemption for one (1) period of ten (10) years, may grant the exemption in a period of less than ten (10) years. When the initial exemption period granted is less than ten (10) years, the boards of supervisors and municipal authorities may grant a subsequent consecutive period or periods to follow the initial period of exemption, provided that the total of all periods of exemption shall not exceed ten (10) years. The date of completion of the new enterprise, from which the initial period of exemption shall begin, shall be the date on which operations of the new enterprise begin. The initial request for an exemption must be made in writing by June 1 of the year immediately following the year in which the date of completion of a new enterprise occurs. If the initial request for the exemption is not timely made, the board of supervisors or municipal authorities may grant a subsequent request for the exemption and, in such case, the exemption shall begin on the anniversary date of completion of the enterprise in the year in which the request is made and may be for a period of time extending not more than ten (10) years from the date of completion of the new enterprise. Any subsequent request for the exemption must be made in writing by June 1 of the year in which it is granted.
  2. Any board of supervisors or municipal authority which has granted an exemption for a period of less than ten (10) years may grant subsequent periods of exemption to run consecutively with the initial exemption period, or a subsequently granted exemption period, but in no case shall the total of the exemption periods granted for a new enterprise exceed ten (10) years. Any consecutive period of exemption shall be granted by entry of an order by the board or the authority granting the consecutive exemption on its minutes, reflecting the granting of the consecutive exemption period and the dates upon which such consecutive exemption period begins and expires. The entry of this order granting the consecutive period of exemption shall be made before the expiration of the exemption period immediately preceding the consecutive exemption period being granted.
    1. The new enterprises for which any or all of the tangible property described in paragraph (b) of this subsection (3) may be exempt from ad valorem taxation, except state ad valorem taxation, ad valorem taxes for school district purposes, and ad valorem taxes on the products thereof or on automobiles and trucks belonging thereto and operating on and over the highways of the State of Mississippi, are enumerated as and limited to the following, as determined by the Department of Revenue:

      Warehouse and/or distribution centers;

      1. Manufacturing, processors and refineries;
      2. Research facilities;
      3. Corporate regional and national headquarters meeting minimum criteria established by the Mississippi Development Authority;
      4. Movie industry studios meeting minimum criteria established by the Mississippi Development Authority;
      5. Air transportation and maintenance facilities meeting minimum criteria established by the Mississippi Development Authority;
      6. Recreational facilities that impact tourism meeting minimum criteria established by the Mississippi Development Authority;
      7. Data/information processing enterprises meeting minimum criteria established by the Mississippi Development Authority;
      8. Technology intensive enterprises or facilities meeting criteria established by the Mississippi Development Authority;
      9. Health care industry facilities as defined in Section 57-117-3;
      10. Data centers as defined in Section 57-113-21; and
      11. Telecommunications enterprises meeting minimum criteria established by the Mississippi Development Authority. The term “telecommunications enterprises” means entities engaged in the creation, display, management, storage, processing, transmission or distribution for compensation of images, text, voice, video or data by wire or by wireless means, or entities engaged in the construction, design, development, manufacture, maintenance or distribution for compensation of devices, products, software or structures used in the above activities. Companies organized to do business as commercial broadcast radio stations, television stations or news organizations primarily serving in-state markets shall not be included within the definition of the term “telecommunications enterprises.”
    2. An exemption from ad valorem taxes granted under this section may include any or all tangible property, real or personal, including any leasehold interests therein but excluding automobiles and trucks operating on and over the highways of the State of Mississippi, used in connection with, or necessary to, the operation of an enterprise enumerated in paragraph (a) of this subsection (3), whether or not such property is owned, leased, subleased, licensed or otherwise obtained by such enterprise, irrespective of the taxpayer to which any such leased property is assessed for ad valorem tax purposes. If an exemption is granted pursuant to this section with respect to any leasehold interest under a lease, sublease or license of tangible property used in connection with, or necessary to, the operation of an enterprise enumerated in paragraph (a) of this subsection (3), the corresponding ownership interest of the owner, lessor and sublessor of such tangible property shall similarly and automatically be exempt without any action being required to be taken by such owner, lessor or sublessor.
  3. Any exemption from ad valorem taxes granted under this section before the effective date of this act, and consistent herewith, is hereby ratified, approved and confirmed.

HISTORY: Codes, 1930, § 3109; 1942, § 9703; Laws, 1922, ch. 139; Laws, 1928, chs. 10, 100; Laws, 1928, Ex. ch. 57; Laws, 1930, ch. 67; Laws, 1932, ch. 293; Laws, 1936, ch. 159; Laws, 1936, 2nd Ex. ch. 17; Laws, 1938, Ex. ch. 76; Laws, 1942, ch. 132; Laws, 1944, ch. 135; Laws, 1946, chs. 208, 448; Laws, 1948, ch. 439; Laws, 1950, ch. 528; Laws, 1952, chs. 420 (§ 1), 422; Laws, 1954, chs. 363, 382; Laws, 1956, chs. 202 (§§ 1, 2), 203 (§§ 1, 2); Laws, 1958, chs. 566 (§ 1), 567 (§§ 1, 2); Laws, 1960, ch. 467; Laws, 1961, 2nd Ex. ch. 7, § 1; Laws, 1962, ch. 269, § 1; Laws, 1963, 1st Ex Sess. ch. 35, § 1; Laws, 1964, ch. 520, § 1; Laws, 1968, ch. 583, § 1; Laws, 1970, ch. 545, § 1; Laws, 1972, ch. 495, § 1; Laws, 1978, ch. 514, § 4; Laws, 1981, ch. 523, § 1; Laws, 1986, ch. 407, § 1; Laws, 1987, ch. 411, § 1; Laws, 1989, ch. 524, § 15; Laws, 1990, ch. 502, § 3; Laws, 1990 Ex Sess, ch. 71, § 1; Laws, 1992, ch. 518, § 2; Laws, 1994, ch. 571, § 1; Laws, 1994, ch. 558, § 18; Laws, 1995, ch. 355, § 1; Laws, 1995, ch. 527, § 1; Laws, 2000, ch. 591, § 1; Laws, 2005, ch. 513, § 1; Laws, 2005, 3rd Ex Sess, ch. 1, § 62; Laws, 2012, ch. 520, § 7, eff from and after July 1, 2012; Laws, 2019, ch. 422, § 1, eff from and after passage (approved March 28, 2019).

Editor’s Notes —

Laws of 1989, ch. 524, § 36, provides as follows:

“SECTION 36. The repeal or amendment of this act shall not reduce the terms of any tax reduction, special tax incentive or financial assistance agreed upon pursuant to official action by the Department of Economic Development, the State Tax Commission or other appropriate agency of the state or political subdivision thereof prior to the effective date of such repeal or amendment.”

Laws of 1994, ch. 558, § 24, provides as follows:

“SECTION 24. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 1995, ch. 527, § 4, provides as follows:

“SECTION 4. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The first 2005 amendment (ch. 513), rewrote the section to authorize boards of supervisors and municipal authorities to grant ad valorem tax exemptions for new enterprises under certain circumstances when the initial request for exemption is not timely.

The second 2005 amendment (3rd Ex Sess, ch. 1) deleted former (2), which read: “Any exemption from ad valorem taxes heretofore granted to existing enterprises shall continue in full force and effect but only as to tangible property heretofore included in the exemption but not as to tangible property that may be later added as an addition or improvement to the exempt tangible property”; redesignated former (3) and (4) as present (2) and (3); inserted (3)(h) and (3)(i); and redesignated former (3)(h) as (3)(j).

The 2012 amendment provided two versions of the section. In both versions, substituted “Department of Revenue” for “State Tax Commission” in (3); substituted “Mississippi Development Authority” for “Department of Economic and Community Development” at the end of (3)(d); and in the first version of the section, added (3)(j).

Cross References —

Constitutional authorization of tax exemption of new enterprises, see Miss. Const. Art. 7, § 182.

Municipalities encouraging establishment of industry generally, see §21-19-43.

Transfer of powers, duties and functions of State Tax Commission and Chairman of the State Tax Commission to Commissioner of Revenue of the Department of Revenue, see §27-3-4.

Additional new enterprises not enumerated in this section which may also be exempt, see §27-31-104.

Exemptions with respect to additions to or expansions of facilities enumerated in this section, see §27-31-105.

Obtaining exemptions, see §27-31-107.

County ad valorem tax levy for payment of bonds or notes and for other authorized purposes, see §27-39-329.

Applicability of this section to taxability of municipal industrial enterprise projects, see §57-41-13.

OPINIONS OF THE ATTORNEY GENERAL

Unexpired exemptions from capital improvements tax are transferable to new owners of enterprise so long as they continue to carry on original business activity that had qualified for exemption. Brown, August 11, 1992, A.G. Op. #92-0612.

Prohibition of granting tax exemption for “additions or improvements” to already exempt property should be read in context of its insertion into Miss. Code Section 27-31-101; it applies to exemptions granted before July 1, 1989, some of which were for more than ten years. Williams, Jan. 14, 1993, A.G. Op. #92-0872.

Miss. Code Section 27-31-101 authorizes governing authorities of municipalities and counties, in their discretion, to grant exemptions from ad valorem taxes for new enterprises, even though same property previously received exemption as different business. McWilliams, Feb. 3, 1993, A.G. Op. #92-1015.

Section 27-31-101, is not retroactive; that is, the legal standard prior to its effective date is unchanged. However, the legal standard is changed as of the effective date of the amendment. The practical effect is that any improvements completed within 270 days prior to the effective date of Section 27-31-101 are eligible to apply for a tax exemption. Mullins, March 24, 1995, A.G. Op. #95-0170.

Under Section 27-31-101, a City may not grant a tax exemption to an industry that has been in operation since 1992 because of its failure to comply with the statutory requirement that application for such exemption be made with the municipality within the prescribed time period. Smith, October 4, 1995, A.G. Op. #95-0647.

Section 27-31-101, provides that if a new enterprise seeks an exemption, that exemption shall not exceed ten years, and shall begin on the date of completion of the new enterprise for which the exemption is granted. The date of completion for the new enterprise is the date on which the operations of the new enterprise begin. Greco, March 8, 1996, A.G. Op. #96-0097.

Company policies concerning hiring or employees’ salaries or benefits may be taken into consideration by the governing authorities in deciding whether to grant a tax exemption pursuant to Section 27-31-101 or 27-31-105, however, they do not prohibit governing authorities from granting tax exemptions to businesses or industries who hire employees through temporary job employment agencies. Coleman, March 29, 1996, A.G. Op. #96-0175.

For an expansion completed in 1995 the application for exemption from 1996 taxes would have to be made some time before February 1st of 1997. Pursuant to Section 27-31-107 the Tax Commission has the authority to certify whether any exemption granted by a local governing body is eligible for such an exemption under 27-31-101 and following of the Code. Slade, May 10, 1996, A.G. Op. #96-0260.

The governing authority of a municipality that annexes an area may grant an ad valorem tax exemption to a “new enterprise” that has been exempted from ad valorem taxation by the County prior to its annexation, but the exemption should not run more than the ten year period from the date of its completion as authorized in Section 27-31-101. Stockton, September 20, 1996, A.G. Op. #96-0620.

An industry exempt under Miss. Code Section 27-31-101 is not exempt from paying the one mill ad valorem tax under Miss. Code Section 27-39-329 and is not exempt from a tax levy for junior college support under Miss. Code Section 37-29-141. Jones, Aug. 15, 1997, A.G. Op. #97-0418.

Unless the Department of Economic and Community Development establishes as a criterion for tax exemption under this section a feasibility study on the impact of a recreational facility on tourism, such a study would not be required. Palmer, Nov. 14, 1997, A.G. Op. #97-0706.

A contractual provision granting a tax exemption is unenforceable to the extent that the exemption exceeds the constitutional and statutory limits for such exemptions. Brand, June 12, 1998, A.G. Op. #98-0327.

A hotel or motel with a spa can constitute a recreational facility that impacts tourism, so as to allow a municipality or county to authorize a partial exemption from ad valorem taxation, but whether a particular hotel or motel constitutes a recreational facility is a factual determination to be made by the governing local authority and the State Tax Commission. Bowman, Sept. 21, 2001, A.G. Op. #01-0542.

Section 27-39-329(2)(c) precludes exemption of tax levies required under the section, and an industry exempt pursuant to Section 27-31-101 is not exempt from the one mill ad valorem tax authorized by Section 27-39-329. Burrow, Jr., Nov. 9, 2001, A.G. Op. #01-0664.

A tax levy for the support of a junior college as mandated by Section 37-29-141 is not exempted pursuant to Section 27-31-101. Burrow, Jr., Nov. 9, 2001, A.G. Op. #01-0664.

A municipality may not exempt a homeowner from paying property taxes if the municipality is unable to solve a problem with rainwater coming from a cemetery and getting into his or her home. Jones, Apr. 5, 2002, A.G. Op. #02-0149.

Any exemption under the statute is discretionary with the county board of supervisors. Trapp, Jr., May 16, 2002, A.G. Op. #02-0245.

Whether an enterprise constitutes a “recreational facility that impacts tourism” is a factual determination which the governing authorities and the State Tax Commission must make; further, in making this determination the governing authorities should be mindful that tax exemptions should be strictly construed in favor of taxation and against exemption and that the burden is on the taxpayer to prove it is eligible for exemption. Rogers, June 23, 2003, A.G. Op. 03-0295.

A Board of Supervisors may only consider an application for exemption currently before it, if the application is filed by June 1 of the year following the year of completion. Rogers, June 23, 2003, A.G. Op. 03-0295.

Where the application of a company for an exemption was not filed within 270 days of the final date of annexation of the area including the company’s facilities, the governing authorities of the city could not consider the application since it was not timely filed. Carter, July 18, 2003, A.G. Op. 03-0341.

A board of supervisors may not consider an application for extension of exemption from ad valorem taxes if the application is not received in time for the board to act before the initial term expires or if the application is received after the expiration of the initial term. Williams, Oct. 3, 2003, A.G. Op. 03-0528.

An enterprise wishing to claim an ad valorem tax exemption for additions to or expansion of facilities or replacement of equipment pursuant to §27-31-105 must comply with the extension procedures required in this section. Williams, Oct. 3, 2003, A.G. Op. 03-0528.

If an industry continues as originally exempted, new owners are not required to make application to the board of supervisors for a continuation of the exemption. Seal, July 28, 2004, A.G. Op. 04-0328.

Due to the fact that a corporation missed the deadline for filing for the ten year exemption, the application may not be considered by the county or municipality for the remaining nine years. Moss, Oct. 15, 2004, A.G. Op. 04-0486.

An ad valorem property tax exemption granted to a factory or plant under Miss. Code Ann. §27-31-101 may be canceled by a municipality or county a minimum of 12 months after manufacturing ceases. Ross, February 23, 2007, A.G. Op. #07-00080, 2007 Miss. AG LEXIS 28.

Whether a proposal constitutes a “project” for purposes of qualifying for a “fee-in-lieu” of ad valorem tax under Miss. Code Ann. §27-31-104 is a factual determination which must be made by the Mississippi Development Authority. A Project qualifying for fee-in-lieu is entitled to a single 10-year exemption based on the completion of the single qualifying project. Welch, February 2, 2007, A.G. Op. #07-00013, 2007 Miss. AG LEXIS 9.

RESEARCH REFERENCES

ALR.

What constitutes manufacturing and who is a manufacturer under tax laws. 17 A.L.R.3d 7.

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation §§ 91, 93, 194, 195, 288 et seq.

71 Am. Jur. 2d, State and Local Taxation § 677 et seq.

72 Am. Jur. 2d, State and Local Taxation §§ 719, 763, 764.

22 Am. Jur. Pl & Pr Forms (Rev), State and Local Taxation, Forms 161, 162 (tax exemptions of private individuals and business enterprises).

CJS.

84 C.J.S., Taxation §§ 71, 328 et seq.

Law Reviews.

Ogletree, A primer concerning industrial timber litigation with emphasis upon Mississippi law. 59 Miss. L. J. 387, Fall 1989.

JUDICIAL DECISIONS

1. In general.

2. Particular factories and enterprises.

3. — Public utilities.

1. In general.

A municipality lacked authority to grant a new enterprise exemption from ad valorem property taxes, as provided by §27-31-101, with respect to real property where the application for the exemption, pursuant to §27-31-107, did not specifically include real property. City of Jackson v. Sly, 343 So. 2d 473, 1977 Miss. LEXIS 2378 (Miss. 1977).

The federal court did not have jurisdiction of an action by a foreign corporation to enjoin the state administrative officers from assessing its real and personal property for ad valorem taxes during years in which it claimed exemption as a new enterprise. Gully v. Interstate Natural Gas Co., 292 U.S. 16, 54 S. Ct. 565, 78 L. Ed. 1088, 1934 U.S. LEXIS 692 (U.S. 1934).

The exemption referred to, as contained in previous similar enactment of this section [Code 1942, § 9703] (Laws 1922, chap. 138; Laws 1926, chap. 172) applies to foreign corporations. Interstate Natural Gas Co. v. Gully, 4 F. Supp. 697, 1933 U.S. Dist. LEXIS 1317 (D. Miss. 1933), rev'd, 292 U.S. 16, 54 S. Ct. 565, 78 L. Ed. 1088, 1934 U.S. LEXIS 692 (U.S. 1934).

Private corporation’s capital, invested in evidences of debt bearing not more than 6% interest, is not taxable. EQUITABLE FIN. CO. v. BOARD OF SUP'RS OF LEE COUNTY, 146 Miss. 734, 111 So. 871, 1927 Miss. LEXIS 234 (Miss. 1927).

Rebuilt manufacturing plant not entitled to exemption as new enterprise. Morris v. Riley, 135 Miss. 1, 99 So. 466, 1924 Miss. LEXIS 6 (Miss. 1924).

Exemption of a manufacturing plant includes only those things essential and necessary and used directly in its operation. Adams County v. National Box Co., 125 Miss. 598, 88 So. 168, 1921 Miss. LEXIS 146 (Miss. 1921).

2. Particular factories and enterprises.

Garment factory organized while the Balance Agriculture with Industry statute was in force was entitled to exemption from all ad valorem taxes, both state and local, and not exemption from ad valorem taxes except state ad valorem taxes, since the legislature intended that there should be no discrimination in favor of the Balance Agriculture with Industry corporations against others organized while that statute was in force. Board of Supervisors v. Mid-South Mfg. Co., 190 Miss. 812, 1 So. 2d 802, 1941 Miss. LEXIS 103 (Miss. 1941); Meador v. Mac-smith Garment Co., 188 Miss. 98, 191 So. 129, 1939 Miss. LEXIS 3 (Miss. 1939).

Exemption granted to new ice factory from state and county ad valorem taxation held not to exempt company’s property from ad valorem tax for levee purposes. Hollandale Ice Co. v. Board of Sup'rs, 171 Miss. 515, 157 So. 689, 1934 Miss. LEXIS 251 (Miss. 1934).

Former statute exempting permanent additions to existing hotels from taxation was strictly construed against exemption and most favorably to taxing power. Leaf Hotel Corp. v. Hattiesburg, 168 Miss. 304, 150 So. 779, 1933 Miss. LEXIS 185 (Miss. 1933).

Fourth story added to existing three-story hotel held not “permanent addition” within tax exemption statute. Leaf Hotel Corp. v. Hattiesburg, 168 Miss. 304, 150 So. 779, 1933 Miss. LEXIS 185 (Miss. 1933).

Cottonseed grown within state and owned by oil mills for manufacture held exempt from taxation for two years after being harvested. Clay County v. Hogan, 145 Miss. 857, 111 So. 373, 1927 Miss. LEXIS 162 (Miss. 1927).

A factory merely making paper bags from prepared paper is not exempt from taxation. Pineland Bag Corp. v. Riley, 142 Miss. 574, 107 So. 554, 1926 Miss. LEXIS 98 (Miss. 1926).

Purchaser of meat packing plant of insolvent corporation held entitled only to unexpired exemption. Robertson v. Mississippi Packing Co., 134 Miss. 837, 98 So. 539, 1924 Miss. LEXIS 250 (Miss. 1924).

3. — Public utilities.

A natural gas company which was exempt from state and county taxation as a new enterprise was not exempt from levee district taxes. Gully v. Memphis Natural Gas Co., 82 F.2d 150, 1936 U.S. App. LEXIS 2922 (5th Cir. Miss.), cert. denied, 298 U.S. 688, 56 S. Ct. 956, 80 L. Ed. 1407, 1936 U.S. LEXIS 915 (U.S. 1936).

A foreign corporation which laid its pipelines in the state for the sale and distribution of natural gas as a wholesale seller by private contract to municipalities and corporations, was entitled to the statutory exemption from taxation accorded new enterprises, as against the contention that the statute, in using the words “public utility” used them in the sense of property devoted and dedicated to the public use. Gully v. Interstate Natural Gas Co., 82 F.2d 145, 1936 U.S. App. LEXIS 2921 (5th Cir. Miss.), cert. denied, 298 U.S. 688, 56 S. Ct. 958, 80 L. Ed. 1407, 1936 U.S. LEXIS 916 (U.S. 1936).

Where corporation was entitled to tax exemption as new enterprise of public utility, purchaser of corporation’s property at foreclosure sale held entitled to similar exemption for balance of five-year exemption period. Gully v. Wilmut Gas & Oil Co., 174 Miss. 794, 165 So. 620, 1936 Miss. LEXIS 223 (Miss. 1936).

County supervisors’ order granting statutory tax exemption to certain enterprises of public utility held not incomplete where, under statute, order became effective within specified time in absence of petition for election, notwithstanding statutory provision for order declaring it to be supervisors’ “intention” to grant tax exemption. Gully v. Wilmut Gas & Oil Co., 174 Miss. 794, 165 So. 620, 1936 Miss. LEXIS 223 (Miss. 1936).

Statutory tax exemption to new enterprises of public utility held not waived merely by delay in claiming exemption or by antecedent payment of taxes, provided claim is made within five-year exemption period. Gully v. Wilmut Gas & Oil Co., 174 Miss. 794, 165 So. 620, 1936 Miss. LEXIS 223 (Miss. 1936).

Statutes under which county supervisors’ order granting statutory tax exemption to new enterprises of public utility becomes effective within specified time in absence of petition for election held not unconstitutional as granting legislative power. Gully v. Wilmut Gas & Oil Co., 174 Miss. 794, 165 So. 620, 1936 Miss. LEXIS 223 (Miss. 1936).

Applicable to a foreign corporation engaged in the distribution of natural gas although it was not a public service corporation or public utility. Memphis Natural Gas Co. v. Gully, 8 F. Supp. 169, 1934 U.S. Dist. LEXIS 1323 (D. Miss. 1934), modified, 82 F.2d 150, 1936 U.S. App. LEXIS 2922 (5th Cir. Miss. 1936).

The statute as previously enacted (Laws, 1922, chap. 138; Laws of 1926, chap. 172), does not limit grants of exemptions to distribution by conduit and pipelines of natural gas to the ultimate consumer but applies to one engaged in the transportation and distribution of natural gas as a wholesale distributor. Interstate Natural Gas Co. v. Gully, 4 F. Supp. 697, 1933 U.S. Dist. LEXIS 1317 (D. Miss. 1933), rev'd, 292 U.S. 16, 54 S. Ct. 565, 78 L. Ed. 1088, 1934 U.S. LEXIS 692 (U.S. 1934).

§ 27-31-101. Enumeration of new enterprises which may be exempted.

[From and after July 1, 2022, this section shall read as follows:]

  1. County boards of supervisors and municipal authorities are hereby authorized and empowered, in their discretion, to grant exemptions from ad valorem taxation, except state ad valorem taxation; however, such governing authorities shall not exempt ad valorem taxes for school district purposes on tangible property used in, or necessary to, the operation of the manufacturers and other new enterprises enumerated by classes in this section, except to the extent authorized in Sections 27-31-104 and 27-31-105(2), nor shall they exempt from ad valorem taxes the products of the manufacturers or other new enterprises or automobiles and trucks belonging to the manufacturers or other new enterprises operating on and over the highways of the State of Mississippi. The time of such exemption shall be for a period not to exceed a total of ten (10) years which shall begin on the date of completion of the new enterprise for which the exemption is granted; however, boards of supervisors and municipal authorities, in lieu of granting the exemption for one (1) period of ten (10) years, may grant the exemption in a period of less than ten (10) years. When the initial exemption period granted is less than ten (10) years, the boards of supervisors and municipal authorities may grant a subsequent consecutive period or periods to follow the initial period of exemption, provided that the total of all periods of exemption shall not exceed ten (10) years. The date of completion of the new enterprise, from which the initial period of exemption shall begin, shall be the date on which operations of the new enterprise begin. The initial request for an exemption must be made in writing by June 1 of the year immediately following the year in which the date of completion of a new enterprise occurs. If the initial request for the exemption is not timely made, the board of supervisors or municipal authorities may grant a subsequent request for the exemption and, in such case, the exemption shall begin on the anniversary date of completion of the enterprise in the year in which the request is made and may be for a period of time extending not more than ten (10) years from the date of completion of the new enterprise. Any subsequent request for the exemption must be made in writing by June 1 of the year in which it is granted.
  2. Any board of supervisors or municipal authority which has granted an exemption for a period of less than ten (10) years may grant subsequent periods of exemption to run consecutively with the initial exemption period, or a subsequently granted exemption period, but in no case shall the total of the exemption periods granted for a new enterprise exceed ten (10) years. Any consecutive period of exemption shall be granted by entry of an order by the board or the authority granting the consecutive exemption on its minutes, reflecting the granting of the consecutive exemption period and the dates upon which such consecutive exemption period begins and expires. The entry of this order granting the consecutive period of exemption shall be made before the expiration of the exemption period immediately preceding the consecutive exemption period being granted.
  3. The new enterprises which may be exempt are enumerated as and limited to the following, as determined by the Department of Revenue:
    1. Warehouse and/or distribution centers;
    2. Manufacturing, processors and refineries;
    3. Research facilities;
    4. Corporate regional and national headquarters meeting minimum criteria established by the Mississippi Development Authority;
    5. Movie industry studios meeting minimum criteria established by the Mississippi Development Authority;
    6. Air transportation and maintenance facilities meeting minimum criteria established by the Mississippi Development Authority;
    7. Recreational facilities that impact tourism meeting minimum criteria established by the Mississippi Development Authority;
    8. Data/information processing enterprises meeting minimum criteria established by the Mississippi Development Authority;
    9. Technology intensive enterprises or facilities meeting criteria established by the Mississippi Development Authority; and
    10. Telecommunications enterprises meeting minimum criteria established by the Mississippi Development Authority. The term “telecommunications enterprises” means entities engaged in the creation, display, management, storage, processing, transmission or distribution for compensation of images, text, voice, video or data by wire or by wireless means, or entities engaged in the construction, design, development, manufacture, maintenance or distribution for compensation of devices, products, software or structures used in the above activities. Companies organized to do business as commercial broadcast radio stations, television stations or news organizations primarily serving in-state markets shall not be included within the definition of the term “telecommunications enterprises.”

HISTORY: Codes, 1930, § 3109; 1942, § 9703; Laws, 1922, ch. 139; Laws, 1928, chs. 10, 100; Laws, 1928, Ex. ch. 57; Laws, 1930, ch. 67; Laws, 1932, ch. 293; Laws, 1936, ch. 159; Laws, 1936, 2nd Ex. ch. 17; Laws, 1938, Ex. ch. 76; Laws, 1942, ch. 132; Laws, 1944, ch. 135; Laws, 1946, chs. 208, 448; Laws, 1948, ch. 439; Laws, 1950, ch. 528; Laws, 1952, chs. 420 (§ 1), 422; Laws, 1954, chs. 363, 382; Laws, 1956, chs. 202 (§§ 1, 2), 203 (§§ 1, 2); Laws, 1958, chs. 566 (§ 1), 567 (§§ 1, 2); Laws, 1960, ch. 467; Laws, 1961, 2nd Ex. ch. 7, § 1; Laws, 1962, ch. 269, § 1; Laws, 1963, 1st Ex Sess. ch. 35, § 1; Laws, 1964, ch. 520, § 1; Laws, 1968, ch. 583, § 1; Laws, 1970, ch. 545, § 1; Laws, 1972, ch. 495, § 1; Laws, 1978, ch. 514, § 4; Laws, 1981, ch. 523, § 1; Laws, 1986, ch. 407, § 1; Laws, 1987, ch. 411, § 1; Laws, 1989, ch. 524, § 15; Laws, 1990, ch. 502, § 3; Laws, 1990 Ex Sess, ch. 71, § 1; Laws, 1992, ch. 518, § 2; Laws, 1994, ch. 571, § 1; Laws, 1994, ch. 558, § 18; Laws, 1995, ch. 355, § 1; Laws, 1995, ch. 527, § 1; Laws, 2000, ch. 591, § 1; Laws, 2005, ch. 513, § 1; Laws, 2005, 3rd Ex Sess, ch. 1, § 62; Laws, 2012, ch. 520, § 7, eff from and after July 1, 2012; Laws, 2019, ch. 422, § 1, eff from and after passage (approved March 28, 2019).

§ 27-31-101. Enumeration of new enterprises which may be exempted.

[From and after July 1, 2022, this section shall read as follows:]

  1. County boards of supervisors and municipal authorities are hereby authorized and empowered, in their discretion, to grant exemptions from ad valorem taxation, except state ad valorem taxation; however, such governing authorities shall not exempt ad valorem taxes for school district purposes on tangible property used in, or necessary to, the operation of the manufacturers and other new enterprises enumerated by classes in this section, except to the extent authorized in Sections 27-31-104 and 27-31-105(2), nor shall they exempt from ad valorem taxes the products of the manufacturers or other new enterprises or automobiles and trucks belonging to the manufacturers or other new enterprises operating on and over the highways of the State of Mississippi. The time of such exemption shall be for a period not to exceed a total of ten (10) years which shall begin on the date of completion of the new enterprise for which the exemption is granted; however, boards of supervisors and municipal authorities, in lieu of granting the exemption for one (1) period of ten (10) years, may grant the exemption in a period of less than ten (10) years. When the initial exemption period granted is less than ten (10) years, the boards of supervisors and municipal authorities may grant a subsequent consecutive period or periods to follow the initial period of exemption, provided that the total of all periods of exemption shall not exceed ten (10) years. The date of completion of the new enterprise, from which the initial period of exemption shall begin, shall be the date on which operations of the new enterprise begin. The initial request for an exemption must be made in writing by June 1 of the year immediately following the year in which the date of completion of a new enterprise occurs. If the initial request for the exemption is not timely made, the board of supervisors or municipal authorities may grant a subsequent request for the exemption and, in such case, the exemption shall begin on the anniversary date of completion of the enterprise in the year in which the request is made and may be for a period of time extending not more than ten (10) years from the date of completion of the new enterprise. Any subsequent request for the exemption must be made in writing by June 1 of the year in which it is granted.
  2. Any board of supervisors or municipal authority which has granted an exemption for a period of less than ten (10) years may grant subsequent periods of exemption to run consecutively with the initial exemption period, or a subsequently granted exemption period, but in no case shall the total of the exemption periods granted for a new enterprise exceed ten (10) years. Any consecutive period of exemption shall be granted by entry of an order by the board or the authority granting the consecutive exemption on its minutes, reflecting the granting of the consecutive exemption period and the dates upon which such consecutive exemption period begins and expires. The entry of this order granting the consecutive period of exemption shall be made before the expiration of the exemption period immediately preceding the consecutive exemption period being granted.
    1. The new enterprises for which any or all of the tangible property described in paragraph (b) of this subsection (3) may be exempt from ad valorem taxation, except state ad valorem taxation, ad valorem taxes for school district purposes, and ad valorem taxes on the products thereof or on automobiles and trucks belonging thereto and operating on and over the highways of the State of Mississippi, are enumerated as and limited to the following, as determined by the Department of Revenue:

      Warehouse and/or distribution centers;

      1. Manufacturing, processors and refineries;
      2. Research facilities;
      3. Corporate regional and national headquarters meeting minimum criteria established by the Mississippi Development Authority;
      4. Movie industry studios meeting minimum criteria established by the Mississippi Development Authority;
      5. Air transportation and maintenance facilities meeting minimum criteria established by the Mississippi Development Authority;
      6. Recreational facilities that impact tourism meeting minimum criteria established by the Mississippi Development Authority;
      7. Data/information processing enterprises meeting minimum criteria established by the Mississippi Development Authority;
      8. Technology intensive enterprises or facilities meeting criteria established by the Mississippi Development Authority;
      9. Data centers as defined in Section 57-113-21; and
      10. Telecommunications enterprises meeting minimum criteria established by the Mississippi Development Authority. The term “telecommunications enterprises” means entities engaged in the creation, display, management, storage, processing, transmission or distribution for compensation of images, text, voice, video or data by wire or by wireless means, or entities engaged in the construction, design, development, manufacture, maintenance or distribution for compensation of devices, products, software or structures used in the above activities. Companies organized to do business as commercial broadcast radio stations, television stations or news organizations primarily serving in-state markets shall not be included within the definition of the term “telecommunications enterprises.”
    2. An exemption from ad valorem taxes granted under this section may include any or all tangible property, real or personal, including any leasehold interests therein but excluding automobiles and trucks operating on and over the highways of the State of Mississippi, used in connection with, or necessary to, the operation of an enterprise enumerated in paragraph (a) of this subsection (3), whether or not such property is owned, leased, subleased, licensed or otherwise obtained by such enterprise, irrespective of the taxpayer to which any such leased property is assessed for ad valorem tax purposes. If an exemption is granted pursuant to this section with respect to any leasehold interest under a lease, sublease or license of tangible property used in connection with, or necessary to, the operation of an enterprise enumerated in paragraph (a) of this subsection (3), the corresponding ownership interest of the owner, lessor and sublessor of such tangible property shall similarly and automatically be exempt without any action being required to be taken by such owner, lessor or sublessor.
  3. Any exemption from ad valorem taxes granted under this section before the effective date of this act, and consistent herewith, is hereby ratified, approved and confirmed.

HISTORY: Codes, 1930, § 3109; 1942, § 9703; Laws, 1922, ch. 139; Laws, 1928, chs. 10, 100; Laws, 1928, Ex. ch. 57; Laws, 1930, ch. 67; Laws, 1932, ch. 293; Laws, 1936, ch. 159; Laws, 1936, 2nd Ex. ch. 17; Laws, 1938, Ex. ch. 76; Laws, 1942, ch. 132; Laws, 1944, ch. 135; Laws, 1946, chs. 208, 448; Laws, 1948, ch. 439; Laws, 1950, ch. 528; Laws, 1952, chs. 420 (§ 1), 422; Laws, 1954, chs. 363, 382; Laws, 1956, chs. 202 (§§ 1, 2), 203 (§§ 1, 2); Laws, 1958, chs. 566 (§ 1), 567 (§§ 1, 2); Laws, 1960, ch. 467; Laws, 1961, 2nd Ex. ch. 7, § 1; Laws, 1962, ch. 269, § 1; Laws, 1963, 1st Ex Sess. ch. 35, § 1; Laws, 1964, ch. 520, § 1; Laws, 1968, ch. 583, § 1; Laws, 1970, ch. 545, § 1; Laws, 1972, ch. 495, § 1; Laws, 1978, ch. 514, § 4; Laws, 1981, ch. 523, § 1; Laws, 1986, ch. 407, § 1; Laws, 1987, ch. 411, § 1; Laws, 1989, ch. 524, § 15; Laws, 1990, ch. 502, § 3; Laws, 1990 Ex Sess, ch. 71, § 1; Laws, 1992, ch. 518, § 2; Laws, 1994, ch. 571, § 1; Laws, 1994, ch. 558, § 18; Laws, 1995, ch. 355, § 1; Laws, 1995, ch. 527, § 1; Laws, 2000, ch. 591, § 1; Laws, 2005, ch. 513, § 1; Laws, 2005, 3rd Ex Sess, ch. 1, § 62; Laws, 2012, ch. 520, § 7, eff from and after July 1, 2012; Laws, 2019, ch. 422, § 1; Laws, 2019, ch. 422, § 1, eff from and after July 1, 2022.

§ 27-31-102. Exemption of equipment used in connection with enhanced oil recovery projects.

Pipelines, dehydrators, compressors and other appurtenant equipment which are used to facilitate the transportation of carbon dioxide (CO2) in connection with an enhanced oil recovery project in the State of Mississippi shall be exempt from all ad valorem taxation, excepting taxes for school district purposes, for a period not to exceed ten (10) years from the date such pipelines and equipment are first placed into service.

HISTORY: Laws, 1984, ch. 451, § 3; Laws, 1990, ch. 478, § 1, eff from and after passage (approved March 24, 1990).

Editor’s Notes —

Laws of 1984, ch. 451, § 4, provides as follows:

“SECTION 4. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the oil and gas severance tax laws prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of the oil and gas severance tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1990, ch. 478, § 2, provides as follows:

“SECTION 2. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under such laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Cross References —

Additional exemptions of gas, mineral rights, and related production equipment, see §27-25-721.

OPINIONS OF THE ATTORNEY GENERAL

If pipeline transports carbon dioxide in connection with enhanced oil recovery project in Mississippi during tax year then it will be exempt from county ad valorem taxes notwithstanding that it also is used to transport CO2 into Louisiana; however, if during given tax year pipeline is used to transport CO2 exclusively to Louisiana, or is otherwise used for other purposes to exclusion of transporting CO2 in connection with enhanced oil recovery project in Mississippi, then exemption is not available to pipeline. Broome, July 7, 1992, A.G. Op. #92-0420.

JUDICIAL DECISIONS

1. In general.

Equipment necessary for the transportation of CO2 located at an oil production facility was not exempt from ad valorem taxes as “producing oil equipment”; merely placing equipment necessary for transportation at a producing site does not make it producing equipment since the location of such equipment does not change its classification for taxation purposes. Shell W. E & P, Inc. v. Board of Supervisors, 624 So. 2d 68, 1993 Miss. LEXIS 344 (Miss. 1993).

§ 27-31-103. Exemption of property used in operation of new hotels or motels in certain counties.

County boards of supervisors and municipal authorities in counties bordering on the Gulf of Mexico are hereby authorized and empowered, in their discretion, to grant exemption from ad valorem taxation in addition to those enumerated in Section 27-31-101, except state ad valorem taxation, on all tangible property, excepting motor vehicles, used in or necessary to the operation of new enterprises completed after May 6, 1958, which enterprises are commonly or are usually designated as hotels, motels, or both.

In the case of the county board of supervisors, the exemption shall not exceed five (5) years and in the case of the municipal authorities, the exemption shall not exceed ten (10) years. Said exemption may be granted in the case of domestic corporations, without regard to the date of its charter, and in the case of foreign corporations, without regard to the date on which it qualified to do business, and is authorized to do business, and in the case of an individual enterprise, said exemption shall be granted from the date said work is commenced.

No new exemption from ad valorem taxes levied for school district purposes shall be granted pursuant to this section from and after July 1, 1990.

HISTORY: Codes, 1942, § 9703.5; Laws, 1958, ch. 566, § 2; Laws, 1978, ch. 514, § 5; Laws, 1990, ch. 502, § 13, eff from and after July 1, 1990.

Editor’s Notes —

At the direction of the co-counsel for the Joint Legislative Committee on Compilation, Revision and Publication of Legislation, an error in the first paragraph was corrected by substituting “May 6, 1958” for “the effective date of this act.”

Cross References —

Exemptions from ad valorem tax on automobiles, see §27-51-41.

§ 27-31-104. Grant of fee in lieu of taxes for certain projects.

[Through June 30, 2022, this section shall read as follows:]

    1. County boards of supervisors and municipal authorities are each hereby authorized and empowered to enter into an agreement with an enterprise granting, and pursuant to such agreement grant a fee-in-lieu of ad valorem taxes, including ad valorem taxes levied for school purposes, for the following:

      Projects totaling over Sixty Million Dollars ($60,000,000.00) by any new enterprises enumerated in Section 27-31-101;

      1. Projects by a private company (as such term is defined in Section 57-61-5) having a minimum capital investment of Sixty Million Dollars ($60,000,000.00);
      2. Projects totaling over One Hundred Million Dollars ($100,000,000.00) by a qualified business (as such term is defined in Section 57-117-3) meeting minimum criteria established by the Mississippi Development Authority;
      3. Projects, in addition to those projects referenced in Section 27-31-105, totaling over Sixty Million Dollars ($60,000,000.00) by an existing enterprise that has been doing business in the county or municipality for twenty-four (24) months. For purposes of this subparagraph (iv), the term “existing enterprise” includes those enterprises enumerated in Section 27-31-101; or
      4. A private company (as such term is defined in Section 57-61-5) having a minimum capital investment of One Hundred Million Dollars ($100,000,000.00) from any source or combination of sources, provided that a majority of the capital investment is from private sources, when such project is located within a geographic area for which a Presidential Disaster Declaration was issued on or after January 1, 2014.
    2. A fee-in-lieu of ad valorem taxes granted in accordance with this section may include any or all tangible property, real or personal, including any leasehold interests therein but excluding automobiles and trucks operating on and over the highways of the State of Mississippi, used in connection with, or necessary to, the operation of any enterprise, private company or business described in paragraph (a) of this subsection (1), as applicable, whether or not such property is owned, leased, subleased, licensed or otherwise obtained by such enterprise, private company or business, as applicable, irrespective of the taxpayer to which any such leased property is assessed for ad valorem tax purposes. If a fee-in-lieu of ad valorem taxes is granted pursuant to this section with respect to any leasehold interest under a lease, sublease or license of tangible property used in connection with, or necessary to, the operation of an enterprise, private company or business described in paragraph (a) of this subsection (1), as applicable, the corresponding ownership interest of the owner, lessor and sublessor of such tangible property shall similarly and automatically be exempt and subject to the fee-in-lieu granted in accordance herewith without any action being required to be taken by such owner, lessor or sublessor.
  1. A county board of supervisors may enter into a fee-in-lieu agreement on behalf of the county and any county school district, and a municipality may enter into such a fee-in-lieu agreement on behalf of the municipality and any municipal school district located in the municipality; however, if the project is located outside the limits of a municipality but within the boundaries of the municipal school district, then the county board of supervisors may enter into such a fee-in-lieu agreement on behalf of the school district granting a fee-in-lieu of ad valorem taxes for school district purposes.
  2. Any grant of a fee-in-lieu of ad valorem taxes shall be evidenced by a written agreement negotiated by the enterprise and the county board of supervisors and/or municipal authority, as the case may be, and given final approval by the Mississippi Development Authority as satisfying the requirements of this section.
  3. The minimum sum allowable as a fee-in-lieu shall not be less than one-third (1/3) of the ad valorem levy, including ad valorem taxes for school district purposes, and except as otherwise provided, the sum allowed shall be apportioned between the county or municipality, as appropriate, and the school districts in such amounts as may be determined by the county board of supervisors or municipal governing authority, as the case may be, however, except as otherwise provided in this section, from the sum allowed the apportionment to school districts shall not be less than the school districts’ pro rata share based upon the proportion that the millage imposed for the school districts by the appropriate levying authority bears to the millage imposed by such levying authority for all other county or municipal purposes. Any fee-in-lieu agreement entered into under this section shall become a binding obligation of the parties to the agreement, be effective upon its execution by the parties and approval by the Mississippi Development Authority and, except as otherwise provided in Section 17-25-23 or Section 57-75-33, or any other provision of law, continue in effect for a period not to exceed thirty (30) years commencing on the date that the fee-in-lieu granted thereunder begins in accordance with the agreement; however, no particular parcel of land, real property improvement or item of personal property shall be subject to a fee-in-lieu for a duration of more than ten (10) years. Any such agreement shall be binding, according to its terms, on future boards of supervisors of the county and/or governing authorities of a municipality, as the case may be, for the duration of the agreement.
  4. The fee-in-lieu may be a stated fraction or percentage of the ad valorem taxes otherwise payable or a stated dollar amount. If the fee is a fraction or percentage of the ad valorem tax levy, it shall be annually computed on all ad valorem taxes otherwise payable, including school taxes, as the same may vary from year to year based upon changes in the millage rate or assessed value and shall not be less than one-third (1/3) of that amount. If the fee is a stated dollar amount, said amount shall be the higher of the sum provided for fixed payment or one-third (1/3) of the total of all ad valorem taxes otherwise payable as annually determined during each year of the fee-in-lieu.
  5. Notwithstanding Section 27-31-111, the parties to a fee-in-lieu may agree on terms and conditions providing for the reduction, suspension, termination or reinstatement of a fee-in-lieu agreement or any fee-in-lieu period granted thereunder upon the cessation of operations by project for twelve (12) or more consecutive months or due to other conditions set forth in the agreement.
  6. For a project as defined in Section 57-75-5(f)(xxi) and located in a county that is a member of a regional economic development alliance created under Section 57-64-1 et seq., the members of the regional economic development alliance may divide the sum allowed as a fee-in-lieu in a manner as determined by the alliance agreement, and the boards of supervisors of the member counties may then apportion the sum allowed between school district purposes and all other county purposes.
  7. For a project as defined in Section 57-75-5(f)(xxvi), the board of supervisors of the county in which the project is located may negotiate with the school district in which the project is located and apportion to the school district an amount of the fee-in-lieu that is agreed upon in the negotiations different than the amount provided for in subsection (3) of this section.
  8. For a project as defined in Section 57-75-5(f)(xxviii), the annual amount of the fee-in-lieu apportioned to the county shall not be less than the amount necessary to pay the debt service on bonds issued by the county pursuant to Section 57-75-37(3)(c).
  9. Any fee-in-lieu of ad valorem taxes granted under this section before the effective date of this act, and consistent herewith, is hereby ratified, approved and confirmed.

HISTORY: Laws, 1989, ch. 524, § 16; Laws, 1990 Ex Sess, ch. 71, § 2; Laws, 2007, ch. 303, § 28; Laws, 2010, ch. 301, § 6; Laws, 2012, ch. 520, § 8; Laws, 2013, 1st Ex Sess, ch. 1, § 9; Laws, 2016, 1st Ex Sess, ch. 1, § 21; Laws, 2016, ch. 483, § 2, eff from and after July 1, 2016; Laws, 2018, ch. 422, § 1; Laws, 2019, ch. 422, § 2, eff from and after passage (approved March 28, 2019).

Editor's Notes —

Laws of 1989, ch. 524, § 36, provides as follows:

“SECTION 36. The repeal or amendment of this act shall not reduce the terms of any tax reduction, special tax incentive or financial assistance agreed upon pursuant to official action by the Department of Economic Development, the State Tax Commission or other appropriate agency of the state or political subdivision thereof prior to the effective date of such repeal or amendment.”

Laws of 2018, ch. 422, § 1, effective July 1, 2018, provides:

“SECTION 2. The minimum capital investment requirements of Section 27-31-104(1)(e) in the version of that section effective through June 30, 2022, and Section 27-31-104(1)(d) in the version of that section effective from and after July 1, 2022, as amended by this act, shall apply to any project for which initial capital investment for the project was made on or after July 1, 2014.”

Amendment Notes —

The 2007 amendment substituted “Mississippi Development Authority” for “Department of Economic Development” in the second paragraph; inserted “except as otherwise provided,” in the first sentence of the third paragraph; and added the last two paragraphs.

The 2010 amendment added the subsection designations; and added (6).

The 2012 amendment provided for two versions of the section. In the first version effective through June 30, 2022, inserted the (1)(a) designation and added (1)(b).

The 2013 amendment provided for two versions of the section, in both versions, in (3), inserted “except as otherwise provided in this section” in the first sentence and inserted the exception at the beginning of the last sentence; and added (7).

The 2016 1st Extraordinary Session amendment, in both versions of the section, inserted “each,” “enter into an agreement with an enterprise granting, and pursuant to such agreement,” and “ad valorem” two times in the first sentence of (1); added (2) and (6), and redesignated the remaining subsections accordingly; substituted present (3) for former (2), which read: “The fee-in-lieu shall be negotiated by and given final approval by the Mississippi Development Authority”; in (4), substituted the present second sentence for the former last sentence, which read: “Except as otherwise provided in Section 57-75-33, the agreement shall be for a term of not more than ten (10) years” and added the last sentence; and in the first version of the section, made a minor stylistic change at the end of (1)(a).

The 2016 Regular Session amendment, in both versions of the section, rewrote the second sentence of (4), which read: “Any fee-in-lieu agreement entered into in under this section shall become a binding obligation of the parties to the agreement, be effective upon its execution by the parties and approval by the Mississippi Development Authority and continue until expiration of the fee-in-lieu granted under the agreement; however, the term for which the fee-in-lieu may be granted under the agreement shall not exceed a single period of ten (10) years commencing on the date specified in accordance with the agreement, except as otherwise provided in Section 17-25-23 or Section 57-75-33, or any other provision of law.”

The 2018 amendment, in the first version, rewrote (1), (1)(a) and (1)(b), which read: “(1) County boards of supervisors and municipal authorities are each hereby authorized and empowered to enter into an agreement with an enterprise granting, and pursuant to such agreement grant a fee-in-lieu of ad valorem taxes, including ad valorem taxes levied for school purposes, for projects totaling over One Hundred Million Dollars ($100,000,000.00). In addition to those new enterprises enumerated in Section 27-31-101, Mississippi Code of 1972, the term ‘projects,’ as used in this section, shall include:

(a) A private company (as such term is defined in Section 57-61-5, Mississippi Code of 1972) having a minimum capital investment of One Hundred Million Dollars ($100,000,000.00); or

(b) A qualified business (as such term is defined in Section 57-117-3) meeting minimum criteria established by the Mississippi Development Authority” and divided them into present (1) and (1)(a) through (c), added (1)(d) and (e), and substituted “thirty (30) years” for “twenty (20) years” in (4); and in the second version, rewrote (1), which read: “County boards of supervisors and municipal authorities are each hereby authorized and empowered to enter into an agreement with an enterprise granting, and pursuant to such agreement grant a fee-in-lieu of ad valorem taxes, including ad valorem taxes levied for school purposes, for projects totaling over One Hundred Million Dollars ($100,000,000.00). In addition to those new enterprises enumerated in Section 27-31-101, Mississippi Code of 1972, the term “projects,” as used in this section, shall include a private company (as such term is defined in Section 57-61-5, Mississippi Code of 1972) having a minimum capital investment of One Hundred Million Dollars ($100,000,000.00)” and divided it into present (1), (1)(a) and (1)(b), added (1)(c) and (d), and substituted “thirty (30) years” for “twenty (20) years” in (4).

Cross References —

Counties and municipalities authorized to enter into fee-in-lieu agreements with certain approved business enterprises, see §17-25-23.

Exemption of new enterprises from ad valorem taxes, see §27-31-101.

Exemption from ad valorem tax for additional or expanded properties, see §27-31-105.

Mississippi Development Authority generally, see §57-1-1 et seq.

Counties and municipalities authorized to enter into fee in lieu of ad valorem taxes agreements, see §57-75-33.

OPINIONS OF THE ATTORNEY GENERAL

Project must contain minimum one hundred million dollars ($100,000,000.00) capital investment, and fact that portions of project may be separately and independently owned does not conflict with purposes or intent of statute. Holladay, August 22, 1990, A.G. Op. #90-0658.

After deducting the shares of the school districts involved, the balance of a fee in lieu of ad valorem taxes may be allocated to any one or all of the county funds at the discretion of the board of supervisors. Leggett, January 22, 1999, A.G. Op. #99-0012.

As the fee in lieu of taxes is based upon the initial capital investment and not upon any assessed valuation, it logically follows that the amount of the fee, once negotiated and approved by the Department of Economic Development, is not affected by subsequent increases or decreases in the assessed valuation thereof and is not affected by subsequent changes in the millage; thus, the amount of the fee so negotiated is not affected by subsequent changes in the assessed valuation thereof nor by subsequent changes in millage. Bailey, March 26, 1999, A.G. Op. #99-0134.

It is the municipality that is authorized and empowered to grant a fee in lieu of taxes with regard to a municipal separate school district. Pittman, Nov. 10, 2000, A.G. Op. #2000-0670.

Although the statute requires the minimum sum allowed as a fee to be at least one-third of the ad valorem levy, this does not affect the valuation of property for purposes of determining the school general obligation bond limit; the total assessed value of property must be used in determining the 15 percent bonded debt limit. Akers, Feb. 9, 2001, A.G. Op. #2001-0042.

A county has the authority to reduce the assessed value of real property located within its jurisdiction based on a decrease in appraised value. Sumners, May 21, 2004, A.G. Op. 04-0172.

The fee in lieu of taxes may increase if the fee has been negotiated as a percentage or fraction of the ad valorem levy and there is a subsequent change in the assessed valuation of the property or a subsequent change in the millage. This remains true whether the increase in the assessed valuation is due to an increase in profitability or some other factual determination. Sumners, May 21, 2004, A.G. Op. 04-0172.

Section 27-31-104 requires a county board of supervisors to apportion the sum allowed between the county and the county school district in a pro-rata amount as determined by the amount of dollars generated by the county millage times the net assessed value of the respective levies, as long as all of the requirements of the statute are satisfied. Hodges, Nov. 18, 2005, A.G. Op. 05-0533.

Whether a proposal constitutes a “project” for purposes of qualifying for a “fee-in-lieu” of ad valorem tax under Miss. Code Ann. §27-31-104 is a factual determination which must be made by the Mississippi Development Authority. A Project qualifying for fee-in-lieu is entitled to a single 10-year exemption based on the completion of the single qualifying project. Welch, February 2, 2007, A.G. Op. #07-00013, 2007 Miss. AG LEXIS 9.

§ 27-31-104. Grant of fee in lieu of taxes for certain projects.

[Through June 30, 2022, this section shall read as follows:]

  1. County boards of supervisors and municipal authorities are each hereby authorized and empowered to enter into an agreement with an enterprise granting, and pursuant to such agreement grant a fee-in-lieu of ad valorem taxes, including ad valorem taxes levied for school purposes, for the following:
    1. Projects totaling over Sixty Million Dollars ($60,000,000.00) by any new enterprises enumerated in Section 27-31-101;
    2. Projects by a private company (as such term is defined in Section 57-61-5) having a minimum capital investment of Sixty Million Dollars ($60,000,000.00);
    3. Projects by a qualified business (as such term is defined in Section 57-117-3) meeting minimum criteria established by the Mississippi Development Authority;
    4. Projects totaling over Sixty Million Dollars ($60,000,000.00) by an existing enterprise that has been doing business in the county or municipality for twenty-four (24) months. For purposes of this paragraph (d), the term “existing enterprise” includes those enterprises enumerated in Section 27-31-101; or
    5. A private company (as such term is defined in Section 57-61-5) having a minimum capital investment of One Hundred Million Dollars ($100,000,000.00) from any source or combination of sources, provided that a majority of the capital investment is from private sources, when such project is located within a geographic area for which a Presidential Disaster Declaration was issued on or after January 1, 2014.
  2. A county board of supervisors may enter into a fee-in-lieu agreement on behalf of the county and any county school district, and a municipality may enter into such a fee-in-lieu agreement on behalf of the municipality and any municipal school district located in the municipality; however, if the project is located outside the limits of a municipality but within the boundaries of the municipal school district, then the county board of supervisors may enter into such a fee-in-lieu agreement on behalf of the school district granting a fee-in-lieu of ad valorem taxes for school district purposes.
  3. Any grant of a fee-in-lieu of ad valorem taxes shall be evidenced by a written agreement negotiated by the enterprise and the county board of supervisors and/or municipal authority, as the case may be, and given final approval by the Mississippi Development Authority as satisfying the requirements of this section.
  4. The minimum sum allowable as a fee-in-lieu shall not be less than one-third (1/3) of the ad valorem levy, including ad valorem taxes for school district purposes, and except as otherwise provided, the sum allowed shall be apportioned between the county or municipality, as appropriate, and the school districts in such amounts as may be determined by the county board of supervisors or municipal governing authority, as the case may be, however, except as otherwise provided in this section, from the sum allowed the apportionment to school districts shall not be less than the school districts’ pro rata share based upon the proportion that the millage imposed for the school districts by the appropriate levying authority bears to the millage imposed by such levying authority for all other county or municipal purposes. Any fee-in-lieu agreement entered into under this section shall become a binding obligation of the parties to the agreement, be effective upon its execution by the parties and approval by the Mississippi Development Authority and, except as otherwise provided in Section 17-25-23 or Section 57-75-33, or any other provision of law, continue in effect for a period not to exceed thirty (30) years commencing on the date that the fee-in-lieu granted thereunder begins in accordance with the agreement; however, no particular parcel of land, real property improvement or item of personal property shall be subject to a fee-in-lieu for a duration of more than ten (10) years. Any such agreement shall be binding, according to its terms, on future boards of supervisors of the county and/or governing authorities of a municipality, as the case may be, for the duration of the agreement.
  5. The fee-in-lieu may be a stated fraction or percentage of the ad valorem taxes otherwise payable or a stated dollar amount. If the fee is a fraction or percentage of the ad valorem tax levy, it shall be annually computed on all ad valorem taxes otherwise payable, including school taxes, as the same may vary from year to year based upon changes in the millage rate or assessed value and shall not be less than one-third (1/3) of that amount. If the fee is a stated dollar amount, said amount shall be the higher of the sum provided for fixed payment or one-third (1/3) of the total of all ad valorem taxes otherwise payable as annually determined during each year of the fee-in-lieu.
  6. Notwithstanding Section 27-31-111, the parties to a fee-in-lieu may agree on terms and conditions providing for the reduction, suspension, termination or reinstatement of a fee-in-lieu agreement or any fee-in-lieu period granted thereunder upon the cessation of operations by project for twelve (12) or more consecutive months or due to other conditions set forth in the agreement.
  7. For a project as defined in Section 57-75-5(f)(xxi) and located in a county that is a member of a regional economic development alliance created under Section 57-64-1 et seq., the members of the regional economic development alliance may divide the sum allowed as a fee-in-lieu in a manner as determined by the alliance agreement, and the boards of supervisors of the member counties may then apportion the sum allowed between school district purposes and all other county purposes.
  8. For a project as defined in Section 57-75-5(f)(xxvi), the board of supervisors of the county in which the project is located may negotiate with the school district in which the project is located and apportion to the school district an amount of the fee-in-lieu that is agreed upon in the negotiations different than the amount provided for in subsection (3) of this section.
  9. For a project as defined in Section 57-75-5(f)(xxviii), the annual amount of the fee-in-lieu apportioned to the county shall not be less than the amount necessary to pay the debt service on bonds issued by the county pursuant to Section 57-75-37(3)(c).

    History. Laws, 1989, ch. 524, § 16; Laws, 1990 Ex Sess, ch. 71, § 2; Laws, 2007, ch. 303, § 28; Laws, 2010, ch. 301, § 6; Laws, 2012, ch. 520, § 8; Laws, 2013, 1st Ex Sess, ch. 1, § 9; Laws, 2016, 1st Ex Sess, ch. 1, § 21; Laws, 2016, ch. 483, § 2, eff from and after July 1, 2016; Laws, 2018, ch. 422, § 1; Laws, 2019, ch. 422, § 2; Laws, 2019, ch. 439, § 1, eff from and after July 1, 2019.

§ 27-31-104. Grant of fee in lieu of taxes for certain projects.

[From and after July 1, 2022, this section shall read as follows:]

    1. County boards of supervisors and municipal authorities are each hereby authorized and empowered to enter into an agreement with an enterprise granting, and pursuant to such agreement grant a fee-in-lieu of ad valorem taxes, including ad valorem taxes levied for school purposes, for the following:

      Projects totaling over Sixty Million Dollars ($60,000,000.00) by any new enterprises enumerated in Section 27-31-101;

      1. Projects by a private company (as such term is defined in Section 57-61-5, Mississippi Code of 1972) having a minimum capital investment of Sixty Million Dollars ($60,000,000.00);
      2. Projects, in addition to those projects referenced in Section 27-31-105, totaling over Sixty Million Dollars ($60,000,000.00) by an existing enterprise that has been doing business in the county or municipality for twenty-four (24) months. For purposes of this subparagraph (iii), the term “existing enterprise” includes those enterprises enumerated in Section 27-31-101; or
      3. A private company (as such term is defined in Section 57-61-5) having a minimum capital investment of One Hundred Million Dollars ($100,000,000.00) from any source or combination of sources, provided that a majority of the capital investment is from private sources, when such project is located within a geographic area for which a Presidential Disaster Declaration was issued on or after January 1, 2014.
    2. A fee-in-lieu of ad valorem taxes granted in accordance with this section may include any or all tangible property, real or personal, including any leasehold interests therein but excluding automobiles and trucks operating on and over the highways of the State of Mississippi, used in connection with, or necessary to, the operation of any enterprise, private company or business described in paragraph (a) of this subsection (1), as applicable, whether or not such property is owned, leased, subleased, licensed or otherwise obtained by such enterprise, private company or business, as applicable, irrespective of the taxpayer to which any such leased property is assessed for ad valorem tax purposes. If a fee-in-lieu of ad valorem taxes is granted pursuant to this section with respect to any leasehold interest under a lease, sublease or license of tangible property used in connection with, or necessary to, the operation of an enterprise, private company or business described in paragraph (a) of this subsection (1), as applicable, the corresponding ownership interest of the owner, lessor and sublessor of such tangible property shall similarly and automatically be exempt and subject to the fee-in-lieu granted in accordance herewith without any action being required to be taken by such owner, lessor or sublessor.
  1. A county board of supervisors may enter into a fee-in-lieu agreement on behalf of the county and any county school district, and a municipality may enter into such a fee-in-lieu agreement on behalf of the municipality and any municipal school district located in the municipality; however, if the project is located outside the limits of a municipality but within the boundaries of the municipal school district, then the county board of supervisors may enter into such a fee-in-lieu agreement on behalf of the school district granting a fee-in-lieu of ad valorem taxes for school district purposes.
  2. Any grant of a fee-in-lieu of ad valorem taxes shall be evidenced by a written agreement negotiated by the enterprise and the county board of supervisors and/or municipal authority, as the case may be, and given final approval by the Mississippi Development Authority as satisfying the requirements of this section.
  3. The minimum sum allowable as a fee-in-lieu shall not be less than one-third (1/3) of the ad valorem levy, including ad valorem taxes for school district purposes, and except as otherwise provided, the sum allowed shall be apportioned between the county or municipality, as appropriate, and the school districts in such amounts as may be determined by the county board of supervisors or municipal governing authority, as the case may be, however, except as otherwise provided in this section, from the sum allowed the apportionment to school districts shall not be less than the school districts’ pro rata share based upon the proportion that the millage imposed for the school districts by the appropriate levying authority bears to the millage imposed by such levying authority for all other county or municipal purposes. Any fee-in-lieu agreement entered into under this section shall become a binding obligation of the parties to the agreement, be effective upon its execution by the parties and approval by the Mississippi Development Authority and, except as otherwise provided in Section 17-25-23 or Section 57-75-33, or any other provision of law, continue in effect for a period not to exceed thirty (30) years commencing on the date that the fee-in-lieu granted thereunder begins in accordance with the agreement; however, no particular parcel of land, real property improvement or item of personal property shall be subject to a fee-in-lieu for a duration of more than ten (10) years. Any such agreement shall be binding, according to its terms, on future boards of supervisors of the county and/or governing authorities of a municipality, as the case may be, for the duration of the agreement.
  4. The fee-in-lieu may be a stated fraction or percentage of the ad valorem taxes otherwise payable or a stated dollar amount. If the fee is a fraction or percentage of the ad valorem tax levy, it shall be annually computed on all ad valorem taxes otherwise payable, including school taxes, as the same may vary from year to year based upon changes in the millage rate or assessed value and shall not be less than one-third (1/3) of that amount. If the fee is a stated dollar amount, said amount shall be the higher of the sum provided for fixed payment or one-third (1/3) of the total of all ad valorem taxes otherwise payable as annually determined during each year of the fee-in-lieu.
  5. Notwithstanding Section 27-31-111, the parties to a fee-in-lieu may agree on terms and conditions providing for the reduction, suspension, termination or reinstatement of a fee-in-lieu agreement or any fee-in-lieu period granted thereunder upon the cessation of operations by project for twelve (12) or more consecutive months or due to other conditions set forth in the agreement.
  6. For a project as defined in Section 57-75-5(f)(xxi) and located in a county that is a member of a regional economic development alliance created under Section 57-64-1 et seq., the members of the regional economic development alliance may divide the sum allowed as a fee-in-lieu in a manner as determined by the alliance agreement, and the boards of supervisors of the member counties may then apportion the sum allowed between school district purposes and all other county purposes.
  7. For a project as defined in Section 57-75-5(f)(xxvi), the board of supervisors of the county in which the project is located may negotiate with the school district in which the project is located and apportion to the school district an amount of the fee-in-lieu that is agreed upon in the negotiations different than the amount provided for in subsection (3) of this section.
  8. For a project as defined in Section 57-75-5(f)(xxviii), the annual amount of the fee-in-lieu apportioned to the county shall not be less than the amount necessary to pay the annual debt service on bonds issued by the county pursuant to Section 57-75-37(3)(c).
  9. Any fee-in-lieu of ad valorem taxes granted under this section before the effective date of this act, and consistent herewith, is hereby ratified, approved and confirmed.

    History. Laws, 1989, ch. 524, § 16; Laws, 1990 Ex Sess, ch. 71, § 2; Laws, 2007, ch. 303, § 28; Laws, 2010, ch. 301, § 6; Laws, 2012, ch. 520, § 8; Laws, 2013, 1st Ex Sess, ch. 1, § 9; Laws, 2016, 1st Ex Sess, ch. 1, § 21; Laws, 2016, ch. 483, § 2, eff from and after July 1, 2016; Laws, 2018, ch. 422, § 1; Laws, 2019, ch. 422, § 2; Laws, 2019, ch. 422, § 2, eff from and after July 1, 2022.

§ 27-31-104. Grant of fee in lieu of taxes for certain projects.

[From and after July 1, 2022, this section shall read as follows:]

  1. County boards of supervisors and municipal authorities are each hereby authorized and empowered to enter into an agreement with an enterprise granting, and pursuant to such agreement grant a fee-in-lieu of ad valorem taxes, including ad valorem taxes levied for school purposes, for the following:
    1. Projects totaling over Sixty Million Dollars ($60,000,000.00) by any new enterprises enumerated in Section 27-31-101;
    2. Projects by a private company (as such term is defined in Section 57-61-5, Mississippi Code of 1972) having a minimum capital investment of Sixty Million Dollars ($60,000,000.00);
    3. Projects totaling over Sixty Million Dollars ($60,000,000.00) by an existing enterprise that has been doing business in the county or municipality for twenty-four (24) months. For purposes of this paragraph (c), the term “existing enterprise” includes those enterprises enumerated in Section 27-31-101; or
    4. A private company (as such term is defined in Section 57-61-5) having a minimum capital investment of One Hundred Million Dollars ($100,000,000.00) from any source or combination of sources, provided that a majority of the capital investment is from private sources, when such project is located within a geographic area for which a Presidential Disaster Declaration was issued on or after January 1, 2014.
  2. A county board of supervisors may enter into a fee-in-lieu agreement on behalf of the county and any county school district, and a municipality may enter into such a fee-in-lieu agreement on behalf of the municipality and any municipal school district located in the municipality; however, if the project is located outside the limits of a municipality but within the boundaries of the municipal school district, then the county board of supervisors may enter into such a fee-in-lieu agreement on behalf of the school district granting a fee-in-lieu of ad valorem taxes for school district purposes.
  3. Any grant of a fee-in-lieu of ad valorem taxes shall be evidenced by a written agreement negotiated by the enterprise and the county board of supervisors and/or municipal authority, as the case may be, and given final approval by the Mississippi Development Authority as satisfying the requirements of this section.
  4. The minimum sum allowable as a fee-in-lieu shall not be less than one-third (1/3) of the ad valorem levy, including ad valorem taxes for school district purposes, and except as otherwise provided, the sum allowed shall be apportioned between the county or municipality, as appropriate, and the school districts in such amounts as may be determined by the county board of supervisors or municipal governing authority, as the case may be, however, except as otherwise provided in this section, from the sum allowed the apportionment to school districts shall not be less than the school districts’ pro rata share based upon the proportion that the millage imposed for the school districts by the appropriate levying authority bears to the millage imposed by such levying authority for all other county or municipal purposes. Any fee-in-lieu agreement entered into under this section shall become a binding obligation of the parties to the agreement, be effective upon its execution by the parties and approval by the Mississippi Development Authority and, except as otherwise provided in Section 17-25-23 or Section 57-75-33, or any other provision of law, continue in effect for a period not to exceed thirty (30) years commencing on the date that the fee-in-lieu granted thereunder begins in accordance with the agreement; however, no particular parcel of land, real property improvement or item of personal property shall be subject to a fee-in-lieu for a duration of more than ten (10) years. Any such agreement shall be binding, according to its terms, on future boards of supervisors of the county and/or governing authorities of a municipality, as the case may be, for the duration of the agreement.
  5. The fee-in-lieu may be a stated fraction or percentage of the ad valorem taxes otherwise payable or a stated dollar amount. If the fee is a fraction or percentage of the ad valorem tax levy, it shall be annually computed on all ad valorem taxes otherwise payable, including school taxes, as the same may vary from year to year based upon changes in the millage rate or assessed value and shall not be less than one-third (1/3) of that amount. If the fee is a stated dollar amount, said amount shall be the higher of the sum provided for fixed payment or one-third (1/3) of the total of all ad valorem taxes otherwise payable as annually determined during each year of the fee-in-lieu.
  6. Notwithstanding Section 27-31-111, the parties to a fee-in-lieu may agree on terms and conditions providing for the reduction, suspension, termination or reinstatement of a fee-in-lieu agreement or any fee-in-lieu period granted thereunder upon the cessation of operations by project for twelve (12) or more consecutive months or due to other conditions set forth in the agreement.
  7. For a project as defined in Section 57-75-5(f)(xxi) and located in a county that is a member of a regional economic development alliance created under Section 57-64-1 et seq., the members of the regional economic development alliance may divide the sum allowed as a fee-in-lieu in a manner as determined by the alliance agreement, and the boards of supervisors of the member counties may then apportion the sum allowed between school district purposes and all other county purposes.
  8. For a project as defined in Section 57-75-5(f)(xxvi), the board of supervisors of the county in which the project is located may negotiate with the school district in which the project is located and apportion to the school district an amount of the fee-in-lieu that is agreed upon in the negotiations different than the amount provided for in subsection (3) of this section.
  9. For a project as defined in Section 57-75-5(f)(xxviii), the annual amount of the fee-in-lieu apportioned to the county shall not be less than the amount necessary to pay the annual debt service on bonds issued by the county pursuant to Section 57-75-37(3)(c).

    History. Laws, 1989, ch. 524, § 16; Laws, 1990 Ex Sess, ch. 71, § 2; Laws, 2007, ch. 303, § 28; Laws, 2010, ch. 301, § 6; Laws, 2012, ch. 520, § 8; Laws, 2013, 1st Ex Sess, ch. 1, § 9; Laws, 2016, 1st Ex Sess, ch. 1, § 21; Laws, 2016, ch. 483, § 2, eff from and after July 1, 2016; Laws, 2018, ch. 422, § 1; Laws, 2019, ch. 422, § 2; Laws, 2019, ch. 439, § 1, eff from and after July 1, 2022.

§ 27-31-104. Grant of fee in lieu of taxes for certain projects.

[From and after July 1, 2022, this section shall read as follows:]

  1. County boards of supervisors and municipal authorities are each hereby authorized and empowered to enter into an agreement with an enterprise granting, and pursuant to such agreement grant a fee-in-lieu of ad valorem taxes, including ad valorem taxes levied for school purposes, for the following:
    1. Projects totaling over Sixty Million Dollars ($60,000,000.00) by any new enterprises enumerated in Section 27-31-101;
    2. Projects by a private company (as such term is defined in Section 57-61-5, Mississippi Code of 1972) having a minimum capital investment of Sixty Million Dollars ($60,000,000.00);
    3. Projects totaling over Sixty Million Dollars ($60,000,000.00) by an existing enterprise that has been doing business in the county or municipality for twenty-four (24) months. For purposes of this paragraph (c), the term “existing enterprise” includes those enterprises enumerated in Section 27-31-101; or
    4. A private company (as such term is defined in Section 57-61-5) having a minimum capital investment of One Hundred Million Dollars ($100,000,000.00) from any source or combination of sources, provided that a majority of the capital investment is from private sources, when such project is located within a geographic area for which a Presidential Disaster Declaration was issued on or after January 1, 2014.
  2. A county board of supervisors may enter into a fee-in-lieu agreement on behalf of the county and any county school district, and a municipality may enter into such a fee-in-lieu agreement on behalf of the municipality and any municipal school district located in the municipality; however, if the project is located outside the limits of a municipality but within the boundaries of the municipal school district, then the county board of supervisors may enter into such a fee-in-lieu agreement on behalf of the school district granting a fee-in-lieu of ad valorem taxes for school district purposes.
  3. Any grant of a fee-in-lieu of ad valorem taxes shall be evidenced by a written agreement negotiated by the enterprise and the county board of supervisors and/or municipal authority, as the case may be, and given final approval by the Mississippi Development Authority as satisfying the requirements of this section.
  4. The minimum sum allowable as a fee-in-lieu shall not be less than one-third (1/3) of the ad valorem levy, including ad valorem taxes for school district purposes, and except as otherwise provided, the sum allowed shall be apportioned between the county or municipality, as appropriate, and the school districts in such amounts as may be determined by the county board of supervisors or municipal governing authority, as the case may be, however, except as otherwise provided in this section, from the sum allowed the apportionment to school districts shall not be less than the school districts’ pro rata share based upon the proportion that the millage imposed for the school districts by the appropriate levying authority bears to the millage imposed by such levying authority for all other county or municipal purposes. Any fee-in-lieu agreement entered into under this section shall become a binding obligation of the parties to the agreement, be effective upon its execution by the parties and approval by the Mississippi Development Authority and, except as otherwise provided in Section 17-25-23 or Section 57-75-33, or any other provision of law, continue in effect for a period not to exceed thirty (30) years commencing on the date that the fee-in-lieu granted thereunder begins in accordance with the agreement; however, no particular parcel of land, real property improvement or item of personal property shall be subject to a fee-in-lieu for a duration of more than ten (10) years. Any such agreement shall be binding, according to its terms, on future boards of supervisors of the county and/or governing authorities of a municipality, as the case may be, for the duration of the agreement.
  5. The fee-in-lieu may be a stated fraction or percentage of the ad valorem taxes otherwise payable or a stated dollar amount. If the fee is a fraction or percentage of the ad valorem tax levy, it shall be annually computed on all ad valorem taxes otherwise payable, including school taxes, as the same may vary from year to year based upon changes in the millage rate or assessed value and shall not be less than one-third (1/3) of that amount. If the fee is a stated dollar amount, said amount shall be the higher of the sum provided for fixed payment or one-third (1/3) of the total of all ad valorem taxes otherwise payable as annually determined during each year of the fee-in-lieu.
  6. Notwithstanding Section 27-31-111, the parties to a fee-in-lieu may agree on terms and conditions providing for the reduction, suspension, termination or reinstatement of a fee-in-lieu agreement or any fee-in-lieu period granted thereunder upon the cessation of operations by project for twelve (12) or more consecutive months or due to other conditions set forth in the agreement.
  7. For a project as defined in Section 57-75-5(f)(xxi) and located in a county that is a member of a regional economic development alliance created under Section 57-64-1 et seq., the members of the regional economic development alliance may divide the sum allowed as a fee-in-lieu in a manner as determined by the alliance agreement, and the boards of supervisors of the member counties may then apportion the sum allowed between school district purposes and all other county purposes.
  8. For a project as defined in Section 57-75-5(f)(xxvi), the board of supervisors of the county in which the project is located may negotiate with the school district in which the project is located and apportion to the school district an amount of the fee-in-lieu that is agreed upon in the negotiations different than the amount provided for in subsection (3) of this section.
  9. For a project as defined in Section 57-75-5(f)(xxviii), the annual amount of the fee-in-lieu apportioned to the county shall not be less than the amount necessary to pay the annual debt service on bonds issued by the county pursuant to Section 57-75-37(3)(c).

HISTORY: Laws, 1989, ch. 524, § 16; Laws, 1990 Ex Sess, ch. 71, § 2; Laws, 2007, ch. 303, § 28; Laws, 2010, ch. 301, § 6; Laws, 2012, ch. 520, § 8; Laws, 2013, 1st Ex Sess, ch. 1, § 9; Laws, 2016, 1st Ex Sess, ch. 1, § 21; Laws, 2016, ch. 483, § 2, eff from and after July 1, 2016; Laws, 2018, ch. 422, § 1; Laws, 2019, ch. 422, § 2; Laws, 2018, ch. 422, § 1, eff from and after July 1, 2018.

§ 27-31-105. Additions to or expansions of facilities or properties or replacement of equipment used in connection with certain enterprises.

  1. Any person, firm or corporation who owns or operates a manufacturing or other enterprise of public utility as enumerated in Section 27-31-101 and who makes additions to or expansions of the facilities or properties or replaces equipment used in connection with or necessary to the operation of such enterprise may be granted an exemption from ad valorem taxation, except state ad valorem taxation, ad valorem taxes for school district purposes, and ad valorem taxes on the products thereof or on automobiles and trucks belonging thereto and operating on and over the highways of the State of Mississippi, upon each addition to or expansion of the facility or property or replacement of equipment, used in connection with, or necessary to, the operation of an enterprise enumerated in Section 27-31-101, whether or not such property is owned, leased, subleased, licensed or otherwise obtained by such enterprise, irrespective of the taxpayer to which any such leased property is assessed for ad valorem tax purposes, within the discretion of the county board of supervisors and municipal authorities; however, such governing authorities shall not exempt ad valorem taxes for school district purposes on such additions or expansions of the facility or property, or replacement of equipment. If an exemption is granted pursuant to this subsection (1) with respect to any leasehold interest under a lease, sublease or license of tangible property used in connection with, or necessary to, the operation of an enterprise enumerated in Section 27-31-101, the corresponding ownership interest of the owner, lessor and sublessor of such tangible property shall similarly and automatically be exempt without any action being required to be taken by such owner, lessor or sublessor. In order to obtain the exemptions authorized by this section, a person, firm or corporation shall follow the same procedure prescribed for obtaining an exemption on a new enterprise, except as otherwise provided in this section. For any additions, expansions or replacements with reference to any particular new enterprise, which have been completed during any calendar year, only one (1) request must be made for the exemptions sought for the additions, expansions or replacements. The time of the exemption shall commence from the date of completion of the additions, expansions or replacements, and shall extend for a period not to exceed ten (10) years thereafter; however, boards of supervisors and municipal authorities, in lieu of granting the exemption for one (1) period of ten (10) years, may grant the exemption in consecutive periods of five (5) years each, but the total of such consecutive periods shall not exceed ten (10) years. The initial request for an exemption must be made in writing by June 1 of the year immediately following the year in which the additions, expansions or replacements are completed. If the initial request for the exemption is not timely made, the board of supervisors or municipal authorities may grant a subsequent request for the exemption and, in such case, the exemption shall begin on the anniversary date of completion of the additions, expansions or replacements in the year in which the request is made and may be for a period of time extending not more than ten (10) years from the date of completion of the additions, expansions or replacements. Any subsequent request for the exemption must be made in writing by June 1 of the year in which it is granted. Any exemption from ad valorem taxes granted under this subsection (1) before the effective date of this act, and consistent herewith, is hereby ratified, approved and confirmed.
  2. For expansions of facilities or properties, or replacement of equipment, county boards of supervisors and municipal authorities may grant a fee in lieu of taxes in the same manner, to the same extent, and with the same qualifying threshold as provided for projects under Section 27-31-104, Mississippi Code of 1972. Any fee in lieu of taxes granted under this subsection (2) before the effective date of this act, and consistent herewith, is hereby ratified, approved and confirmed.

HISTORY: Codes, 1942, § 9706.5; Laws, 1952, ch. 420, § 5; Laws, 1960, ch. 468; Laws, 1961, 2nd Ex. ch. 5, § 1; Laws, 1986, ch. 407, § 2; Laws, 1989, ch. 524, § 17; Laws, 1992, ch. 518, § 3; Laws, 1994, ch. 571, § 2; Laws, 1995, ch. 544, § 1; Laws, 2000, ch. 591, § 2; Laws, 2006, ch. 459, § 1, eff from and after passage (approved Mar. 23, 2006.); Laws, 2019, ch. 422, § 3, eff from and after passage (approved March 28, 2019).

Editor’s Notes —

Laws of 1989, ch. 524, § 36, provides as follows:

“SECTION 36. The repeal or amendment of this act shall not reduce the terms of any tax reduction, special tax incentive or financial assistance agreed upon pursuant to official action by the Department of Economic Development, the State Tax Commission or other appropriate agency of the state or political subdivision thereof prior to the effective date of such repeal or amendment.”

Amendment Notes —

The 2006 amendment rewrote (1).

Cross References —

Exemption of new enterprises from ad valorem taxes, see §27-31-101.

OPINIONS OF THE ATTORNEY GENERAL

Although a company did not own $1.5 million in machinery, equipment, or other tangible property at the time the initial exemption was granted, it represented to the Board of Supervisors, through its application for exemption, that it possessed $1.5 million in such property. Therefore, the company would be responsible for ad valorem taxes of additional equipment or machinery purchased after the initial exemption if it had not made application and been granted exemption pursuant to Section 27-31-105. Lee, October 11, 1995, A.G. Op. #95-0570.

An enterprise wishing to claim an ad valorem tax exemption for additions to or expansion of facilities or replacement of equipment pursuant to this section must comply with the extension procedures required in §27-31-101. Williams, Oct. 3, 2003, A.G. Op. 03-0528.

JUDICIAL DECISIONS

1. In general.

The provisions of Code 1972 §27-31-105, §27-31-111, and §27-31-113, which define the type of exemption and specify when it may be suspended or cancelled, indicate that the exemption for additional or expanded manufacturing facilities was intended for new but integrated parts of a manufacturing concern, which exemption is susceptible to revocation if the new addition ceases to be a part of the manufacturing process; hence the exemption under Code 1972 §27-31-105 for additional or expanded manufacturing facilities is lost if the manufacturer leases the new building to another corporation for use as a free port warehouse; however, upon loss of the exemption, the manufacturer may not be assessed back taxes for the amount of the exemptions previously given, since the suspension and cancellation provisions of Code §27-31-111 and §27-31-113 are prospective rather than retrospective and should not be construed as penal in nature. Jackson v. De Soto, Inc., 350 So. 2d 684, 1977 Miss. LEXIS 2229 (Miss. 1977).

§ 27-31-107. Applications for exemptions.

Any person, firm or corporation claiming exemptions from municipal or county ad valorem taxation as provided in Sections 27-31-101 through 27-31-117 shall first file an application with the governing authorities of the municipality or the county board of supervisors, as the case may be, on or before June 1 of the year following the year of completion of the new enterprise or completion of the expansion or addition; however, no such application shall be required for, nor shall this section otherwise apply to, any fee-in-lieu of ad valorem taxation, granted pursuant to Section 27-31-104 or 27-31-105(2). Each copy shall be subscribed and sworn to by the individual making the application or, if a firm or corporation, by an officer or person duly authorized to do so. In the application, full information shall be given as to the property proposed to be exempted, the kind of articles to be manufactured, and the date from which exemption is claimed. Each application shall also show an itemized listing of the true value of all such property sought to be exempted. The governing authorities of the municipality or county board of supervisors may, by resolution spread on its minutes, approve such application for all or any part of the property sought to be exempted and for all or any part of the authorized period of exemption. The resolution of approval shall also have an itemized listing of the true value of all property to be exempted. The application, together with the resolution of approval, shall be forwarded to the Department of Revenue within thirty (30) days from the date of the resolution. The department shall proceed to investigate the matter and determine whether the property is eligible for the exemption. After investigation of the eligibility of the property, the department shall certify its determination to the governing authorities of the municipality or the county board of supervisors. If such property sought to be exempted is not eligible for such exemption, as above set forth, the Department of Revenue shall so certify. If the Department of Revenue certifies that the applicant is eligible for an exemption, it shall be discretionary with the board of supervisors or municipal authorities as to whether they grant the exemption, but in no event shall an exemption be granted if the Department of Revenue certifies that the applicant is not eligible for an exemption. The original copy of the application for exemption shall be returned to the governing authorities of the municipality or the county board of supervisors, as the case may be.

HISTORY: Codes, 1930, § 3111; 1942, § 9705; Laws, 1930, ch. 67; Laws, 1952, ch. 420, § 3; Laws, 1989, ch. 524, § 18; Laws, 1991, ch. 385 § 1; Laws, 1993, ch. 513, § 1; Laws, 1994, ch. 571, § 3; Laws, 2002, ch. 346, § 1; Laws, 2016, 1st Ex Sess, ch. 1, § 22, eff from and after passage (approved Feb. 8, 2016.).

Editor’s Notes —

Laws of 1989, ch. 524, § 36, provides as follows:

“SECTION 36. The repeal or amendment of this act shall not reduce the terms of any tax reduction, special tax incentive or financial assistance agreed upon pursuant to official action by the Department of Economic Development, the State Tax Commission or other appropriate agency of the state or political subdivision thereof prior to the effective date of such repeal or amendment.”

Laws of 1993, ch. 513, § 9, effective July 1, 1993, provides as follows:

“SECTION 9. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Section 57-1-54 provides that the term “Mississippi Department of Economic Development” appears in any law the same shall mean the Department of Economic and Community Development.

Amendment Notes —

The 2016 1st Extraordinary Session substituted “Department of Revenue” for “State Tax Commission” and “department” for “commission” throughout the section; and added “however, no such application . . . pursuant to Section 27-31-104 or 27-31-105(2)” at the end of the first sentence.

Cross References —

Mississippi agricultural and industrial board generally, see §§57-1-1 et seq. and57-3-1 et seq.

OPINIONS OF THE ATTORNEY GENERAL

For an expansion completed in 1995 the application for exemption from 1996 taxes would have to be made some time before February 1st of 1997. Pursuant to Section 27-31-107 the Tax Commission has the authority to certify whether any exemption granted by a local governing body is eligible for such an exemption under Section 27-31-101 and following of the Code. Slade, May 10, 1996, A.G. Op. #96-0260.

A mayor and board of aldermen did not have authority to approve an initial application for tax exemptions retroactively. Dreher, March 17, 2000, A.G. Op. #2000-0138.

A municipality may not grant an ad valorem tax exemptions to a new or expanded industry which failed to timely apply for an exemption for the current tax year or for the remainder of the statutory period that exemptions may be granted. Creekmore, Aug. 15, 2003, A.G. Op. 03-0333.

An ad valorem property tax exemption granted to a factory or plant under Miss. Code Ann. §27-31-101 may be canceled by a municipality or county a minimum of 12 months after manufacturing ceases. Ross, February 23, 2007, A.G. Op. #07-00080, 2007 Miss. AG LEXIS 28.

RESEARCH REFERENCES

ALR.

Exemption of public golf courses from local property taxes. 41 A.L.R.4th 963.

JUDICIAL DECISIONS

1. In general.

A municipality lacked authority to grant a new enterprise exemption from ad valorem property taxes, as provided by §27-31-101, with respect to real property where the application for the exemption, pursuant to §27-31-107, did not specifically include real property. City of Jackson v. Sly, 343 So. 2d 473, 1977 Miss. LEXIS 2378 (Miss. 1977).

§ 27-31-109. Granting of exemptions.

At its next meeting after receipt of certification from the State Tax Commission, the governing authorities of the municipality or the county board of supervisors, as the case may be, may enter an order on its minutes declaring that such property is exempted, and the date when such exemption begins and expires, and the chancery clerk or city clerk shall record such application, together with the order approving same, in a book kept in his office for that purpose, and shall file one (1) copy with the State Tax Commission.

HISTORY: Codes, 1930, § 3110; 1942, § 9704; Laws, 1930, ch. 67; Laws, 1936, 2nd Ex. ch. 19; Laws, 1952, ch. 420, § 2; Laws, 1989, ch. 524, § 19; Laws, 1991, ch. 385 § 2; Laws, 2009, ch. 546, § 7, eff from and after passage (approved Apr. 15, 2009.).

Editor’s Notes —

Laws of 1989, ch. 524, § 36, provides as follows:

“SECTION 36. The repeal or amendment of this act shall not reduce the terms of any tax reduction, special tax incentive or financial assistance agreed upon pursuant to official action by the Department of Economic Development, the State Tax Commission or other appropriate agency of the state or political subdivision thereof prior to the effective date of such repeal or amendment.”

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Amendment Notes —

The 2009 amendment deleted “one (1) copy with the State Auditor of Public Accounts, and” following “and shall file” near the end of the section.

Cross References —

Constitutional authority for municipalities to grant tax exemption to new enterprises, see Miss. Const. Art. 7, § 192.

Powers of boards of supervisors, generally, see §19-3-41.

RESEARCH REFERENCES

ALR.

Exemption of public golf courses from local property taxes. 41 A.L.R.4th 963.

JUDICIAL DECISIONS

1. In general.

Statute that order granting exemption becomes effective within specified time in absence of petition for election held not delegation of legislative power. Gully v. Wilmut Gas & Oil Co., 174 Miss. 794, 165 So. 620, 1936 Miss. LEXIS 223 (Miss. 1936).

Supervisors’ order granting tax exemption held not incomplete. Gully v. Wilmut Gas & Oil Co., 174 Miss. 794, 165 So. 620, 1936 Miss. LEXIS 223 (Miss. 1936).

Exemption held not waived merely by delay in claiming, nor by antecedent payment of taxes, provided claim is made within five-year exemption period. Gully v. Wilmut Gas & Oil Co., 174 Miss. 794, 165 So. 620, 1936 Miss. LEXIS 223 (Miss. 1936).

§ 27-31-111. Cessation of exempted operations.

If at any time during an authorized period of ad valorem tax exemption for a given plant there is a cessation of manufacturing operations as herein defined for a continuous period of twelve (12) months or more, all unexpired tax exemptions covered by Sections 27-31-101 through 27-31-117 for that particular plant shall become void, and if manufacturing operations are begun at a later date, a new application may be filed subject to the same approval and the same certification for the unexpired balance of the period covered by the original exemption.

HISTORY: Codes, 1930, § 3112; 1942, § 9706; Laws, 1930, ch. 67; Laws, 1952, ch. 420, § 4.

OPINIONS OF THE ATTORNEY GENERAL

Neither §27-31-111 nor §27-31-113 applied to a situation involving the cessation of operations of a manufacturing plant where operations had not yet ceased for a continuous period of 12 months and there was no claim of fraud against the company that owned the plant and, therefore, the company was still entitled to its tax exemption. Perkins, Jan. 11, 2002, A.G. Op. #01-0768.

An ad valorem property tax exemption granted to a factory or plant under Miss. Code Ann. §27-31-101 may be canceled by a municipality or county a minimum of 12 months after manufacturing ceases. Ross, February 23, 2007, A.G. Op. #07-00080, 2007 Miss. AG LEXIS 28.

JUDICIAL DECISIONS

1. In general.

The provisions of Code 1972 §27-31-105, §27-31-111, and §27-31-113, which define the type of exemption and specify when it may be suspended or cancelled, indicate that the exemption for additional or expanded manufacturing facilities was intended for new but integrated parts of a manufacturing concern, which exemption is susceptible to revocation if the new addition ceases to be a part of the manufacturing process; hence the exemption under Code 1972 §27-31-105 for additional or expanded manufacturing facilities is lost if the manufacturer leases the new building to another corporation for use as a free port warehouse; however, upon loss of the exemption, the manufacturer may not be assessed back taxes for the amount of the exemptions previously given, since the suspension and cancellation provisions of Code §27-31-111 and §27-31-113 are prospective rather than retrospective and should not be construed as penal in nature. Jackson v. De Soto, Inc., 350 So. 2d 684, 1977 Miss. LEXIS 2229 (Miss. 1977).

§ 27-31-113. Cancellation of exemption obtained by fraud, etc.

If, at any time after exemption from ad valorem taxation hereunder has been obtained, it comes to the attention of the governing authorities of the municipality, the county board of supervisors, the Mississippi Agricultural and Industrial Board, the state tax commission, or the attorney general, that such exemption was obtained by fraud, misstatement or misrepresentation, or that the industry does not meet the definitions of a manufacturing industry as set forth in Section 27-31-101, it shall be the duty of the governing authorities of the municipality or the county board of supervisors to cancel such exemption.

HISTORY: Codes, 1930, § 3113; 1942, § 9707; Laws, 1930, ch. 67; Laws, 1952, ch. 420, § 6.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Section 57-1-2 provides that the words “Agricultural and Industrial Board” shall mean the “Department of Economic and Community Development”.

OPINIONS OF THE ATTORNEY GENERAL

Neither §27-31-111 nor §27-31-113 applied to a situation involving the cessation of operations of a manufacturing plant where operations had not yet ceased for a continuous period of 12 months and there was no claim of fraud against the company that owned the plant and, therefore, the company was still entitled to its tax exemption. Perkins, Jan. 11, 2002, A.G. Op. #01-0768.

An ad valorem property tax exemption granted to a factory or plant under Miss. Code Ann. §27-31-101 may be canceled by a municipality or county a minimum of 12 months after manufacturing ceases. Ross, February 23, 2007, A.G. Op. #07-00080, 2007 Miss. AG LEXIS 28.

JUDICIAL DECISIONS

1. In general.

The provisions of Code 1972 §27-31-105, §27-31-111, and §27-31-113, which define the type of exemption and specify when it may be suspended or cancelled, indicate that the exemption for additional or expanded manufacturing facilities was intended for new but integrated parts of a manufacturing concern, which exemption is susceptible to revocation if the new addition ceases to be a part of the manufacturing process; hence the exemption under Code 1972 §27-31-105 for additional or expanded manufacturing facilities is lost if the manufacturer leases the new building to another corporation for use as a free port warehouse; however, upon loss of the exemption, the manufacturer may not be assessed back taxes for the amount of the exemptions previously given, since the suspension and cancellation provisions of Code §27-31-111 and §27-31-113 are prospective rather than retrospective and should not be construed as penal in nature. Jackson v. De Soto, Inc., 350 So. 2d 684, 1977 Miss. LEXIS 2229 (Miss. 1977).

§ 27-31-115. Grant of exemptions by municipalities.

All municipalities may grant like exemptions from municipal ad valorem taxation for a period not exceeding ten (10) years to all manufacturers and other new enterprises mentioned in Section 27-31-101 hereof, and gasworks, waterworks, cooperative electrification associations, excepting railroads and additions or expansions or replacements mentioned in Section 27-31-105 hereof; however, municipal authorities, in lieu of granting the exemption for one (1) period of ten (10) years, may grant the exemption in consecutive periods of less than ten (10) years, but the total of such consecutive periods shall not exceed ten (10) years.

No new exemption from ad valorem taxes levied for school district purposes shall be granted pursuant to this section from and after July 1, 1990.

HISTORY: Codes, 1930, § 3114; 1942, § 9708; Laws, 1930, ch. 67; Laws, 1952, ch. 420, § 7; Laws, 1990, ch. 502, § 14; Laws, 1994, ch. 571, § 4, eff from and after July 1, 1994.

Cross References —

Constitutional authority for municipalities to grant tax exemption to encourage business, see Miss. Const. Art. 7, § 192.

Municipalities encouraging establishment of industry generally, see §21-19-43.

JUDICIAL DECISIONS

1. In general.

The legislature can confer upon municipalities the power to encourage the establishment of factories within the corporate limits. Robertson v. Southern Paper Co., 119 Miss. 113, 80 So. 384, 1918 Miss. LEXIS 9 (Miss. 1918).

However, where a factory had already been established when a city board entered into a contract to pass an ordinance to extend the corporate limits so as to include the factory, which was agreed to by the factory corporation, in consideration of the promise of the city board to pass an exemption ordinance in favor of the corporation, such ordinance was ultra vires and void. Robertson v. Southern Paper Co., 119 Miss. 113, 80 So. 384, 1918 Miss. LEXIS 9 (Miss. 1918).

§ 27-31-117. State taxes.

Nothing in Sections 27-31-101 through 27-31-117 shall be construed to exempt any of the property mentioned in said sections from state ad valorem taxes.

HISTORY: Codes, 1930, § 3115; 1942, § 9709; Laws, 1930, ch. 67; Laws, 1952, ch. 420, § 9.

OPINIONS OF THE ATTORNEY GENERAL

An ad valorem property tax exemption granted to a factory or plant under Miss. Code Ann. §27-31-101 may be canceled by a municipality or county a minimum of 12 months after manufacturing ceases. Ross, February 23, 2007, A.G. Op. #07-00080, 2007 Miss. AG LEXIS 28.

Chapter 33. Ad Valorem Taxes—Homestead Exemptions

Article 1. General Provisions.

§ 27-33-1. Short title.

This article may be cited as “The Homestead Exemption Law of 1946.”

HISTORY: Codes, 1942, § 9717; Laws, 1940, ch. 127; Laws, 1946, ch. 261, § 3.

Cross References —

Homestead exemption laws not applicable, see §51-13-7.

OPINIONS OF THE ATTORNEY GENERAL

Property that was not an owner-occupied home on January 1 was not eligible for homestead exemption for 2001. Robinson, Apr. 5, 2002, A.G. Op. #02-0155.

RESEARCH REFERENCES

Am. Jur.

40 Am. Jur. 2d, Homestead § 1 et seq.

§ 27-33-3. Homestead exemption generally.

  1. In order to recognize and give effect to the principle of tax-free homes as a public policy in Mississippi, to encourage home building and ownership, and to give additional security to family groups, it is hereby declared that homes legally assessed on the land roll, owned and actually occupied as a home by bona fide residents of this state, who are heads of families, shall be exempt from the ad valorem taxes herein enumerated, on not in excess of Seven Thousand Five Hundred Dollars ($7,500.00) of the assessed value including an area of land not in excess of that specified hereinafter in this article. The exemption from taxes shall be limited to the following:
    1. All homeowners who are heads of families and who qualify under the provisions of this article shall be exempt from taxes levied in 1983 and payable in 1984 and from taxes levied in 1984 and payable in 1985 as follows:
      1. The ad valorem taxes levied by counties pursuant to Section 27-39-329. Amounts so exempted shall not be reimbursed by the state.
      2. Ad valorem taxes levied for maintenance and current expenses by or for a county as authorized by Section 27-39-303, but the levy for such purpose in any year for which reimbursement is to be made shall not exceed the millage levied for such purpose for the 1984 fiscal year; or a levy for county roads or a road district as authorized by Section 27-39-305; or a levy for constructing and maintaining all bridges and culverts as authorized by Section 65-15-7, but the levy for either or both of such purposes for which reimbursement is to be made shall not in any event exceed seven (7) mills in any year; the countywide levy for the support of the minimum education program to produce the minimum local ad valorem tax effort required of a county as authorized by Section 37-57-1, and the supplementary school district tax levy for the support and maintenance of county schools as authorized by Section 37-57-105; provided, however, that the total of the levies made under said Sections 37-57-1 and 37-57-105, which shall be exempt under this article, shall be limited to twenty (20) mills for any affected property area, and in the event the total of such levies should exceed twenty (20) mills for any affected property area, the excess shall not be exempt under this article, and in such case, the levy for the support of the minimum education program of the county shall have priority as an exempt levy;
      3. Ad valorem taxes levied for the support and maintenance of agricultural high schools within the limits and as authorized by Section 37-27-3, and ad valorem taxes levied for the support of junior colleges within the limits and as authorized by subsection (2) of Section 37-29-141; provided, however, that the exemption from taxation and reimbursement for tax loss for agricultural high schools and junior colleges, or any combination of same, shall not exceed three (3) mills in any one (1) year for any one (1) county;
      4. Ad valorem taxes levied for the support of the minimum education program of a municipal separate school district to produce the minimum local ad valorem tax effort required of such municipal separate school district as authorized by Section 37-57-3, and the supplementary tax levy for the support and maintenance of the schools of a municipal separate school district as authorized by Section 37-57-105; provided, however, the total of the levies made under said Sections 37-57-3 and 37-57-105 which shall be exempt under this article shall be limited to fifteen (15) mills for any affected property area, except in those special municipal separate school districts as provided by Sections 37-7-701 through 37-7-743, the total of the levies made under Sections 37-7-739 and 37-57-105 for such special municipal separate school district which shall be exempt under this article shall not exceed twenty (20) mills, and in the event the total of such levies should exceed fifteen (15) mills for any affected property area, or twenty (20) mills in the case of a special municipal separate school district, the excess shall not be exempt under this article, and, in such case, the levy for the support of the minimum education program of the municipal separate school district shall have priority as an exempt levy;
      5. In the event any law referred to in this section is amended so as to authorize an increase in the tax levy for any purposes, such increase in the levy shall be applied to and taxes collected from the property owners on the entire assessed value of exempted homes; and the tax loss resulting from such increase shall not be reimbursed under the provisions of the Homestead Exemption Law, unless such law clearly specifies that the exempted assessed value of homes is exempt from such increase;
      6. Ad valorem taxes levied under Sections 65-15-7 and 65-15-21 shall be used solely for purposes levied.
    2. Those homeowners who qualify for the exemptions provided for in subsection (a) of this section and who have reached the age of sixty-five (65) years on or before January 1 of the year for which the exemption is claimed; and service-connected, totally disabled American veterans who were honorably discharged from military service, upon presentation of proper proof of eligibility shall be exempt from any and all ad valorem taxes, including the forest acreage tax authorized by Section 49-19-115, on homesteads not in excess of Seven Thousand Five Hundred Dollars ($7,500.00) of assessed value thereof; provided, however, that property owned jointly by husband and wife and property owned in fee simple by either spouse shall be eligible for this exemption in full if either spouse fulfills the age or disability requirement. On all other jointly owned property the amount of the allowable exemption shall be determined on the basis of each individual joint owner’s qualifications and pro rata share of the property.
    3. Those homeowners who qualify for the exemptions provided for in subsection (a) of this section and who would be classified as disabled under the Federal Social Security Act (42 U.S.C.C. Section 416(i)), upon presentation of proper proof of eligibility shall be exempt from any and all ad valorem taxes, including the forest acreage tax authorized by Section 49-19-115, on homesteads not in excess of Seven Thousand Five Hundred Dollars ($7,500.00) of assessed value thereof; provided, however, that property owned jointly by husband and wife and property owned in fee simple by either spouse shall be eligible for this exemption in full if either spouse fulfills the disability requirement. On all other jointly owned property, the amount of the allowable exemption shall be determined on the basis of each individual joint owner’s qualifications and pro rata share of the property.
    4. Homeowners who qualify for exemption under subsection (c) of this section will not be included in the limitations of Section 27-33-59(e).

      Reimbursement by the state of Mississippi to the various taxing units for the tax losses incurred because of the additional exemptions provided for under these subsections shall be made in accordance with the procedures outlined in Section 27-33-41.

      This section shall not apply to claims for homestead exemptions filed in any calendar year subsequent to the 1984 calendar year.

HISTORY: Codes, 1942, § 9714; Laws, 1940, ch. 127; Laws, 1946, ch. 261, § 1; Laws, 1950, ch. 302; Laws, 1954, Ex. ch. 31 §§ 1, 2; Laws, 1956, ch. 296, § 17; Laws, 1974, ch. 508, § 1; Laws, 1975, ch. 457, § 1; Laws, 1979, ch. 302, § 5; Laws, 1980, ch. 505, § 1; Laws, 1984, ch. 379, § 1; Laws, 1984, ch. 453, § 1, eff from and after May 7, 1984.

Editor’s Notes —

Section 37-7-739 referred to in (1)(a)(iv) was repealed by Laws of 1986, ch. 492, § 48, eff from and after July 1, 1987.

Section 37-7-743 referred to in (1)(a)(iv), was repealed by Laws of 1986, ch. 492, § 48, eff from and after July 1, 1987.

Section 37-57-3 referred to in (1)(a)(iv) was repealed by Laws of 1986, ch. 492, § 189, eff from and after July 1, 1987.

Laws of 1979, ch. 302, § 11, to take effect and be in force from and after January 1, 1979, provides as follows:

SECTION 11. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax law or sales or use tax laws prior to the date on which the applicable sections of this act become effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which the applicable sections of this act become effective or shall thereafter be begun; and the provisions of the income tax law or sales or use tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to the date on which the applicable sections of this act become effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.

Cross References —

Applicability of exemption to tax for farmers’ markets, see §19-5-73.

Exclusion of ad valorem tax levy to support operation of youth court from reimbursement under homestead exemption, see §19-9-96.

Applicability of homestead exemption to county fire ant eradication tax, see §19-9-99.

Applicability of homestead exemption to county fair association tax, see §19-9-101.

Homestead exemptions for tax years commencing in 1985, see §27-33-65 et seq.

Reimbursement by the State of Mississippi to the various taxing units for tax losses incurred because of the additional exemptions provided for hereunder, see §§27-33-77,27-33-79.

Levy to defray cost of reappraisal not being reimbursable under Homestead Exemption Law, see §27-39-325.

Inapplicability of homestead exemption to levies for assistance of veterans, see §35-3-21.

Applicability of exemptions contained in subsections (b) and (c) of this section to the forest acreage tax, see §49-19-115.

Exemption from the forest acreage tax, see §49-19-115.

Applicability of homestead exemption to taxes for conservation of water resources, see §§51-9-11,51-13-131.

Forfeiture of right to receive homestead exemption upon default in repayment of loan from railroad revitalization fund, see §57-43-11.

Use of homestead reimbursement to pay harbor bonds, see §59-5-51.

Deduction from reimbursement for delinquencies in payments on obligations for establishment of port, harbor or waterway, see §59-5-51.

Exemption from homestead reimbursement for tax levied to finance developing and equipping port, see §59-17-19.

Applicability of homestead exemption to local taxes to service state highway bonds, see §65-1-81.

OPINIONS OF THE ATTORNEY GENERAL

Corrections in assessment roll must be initiated prior to end of fiscal year in which taxes on erroneous assessment were payable; however, board of supervisors may entertain refund for payments in excess of sum properly due as consequence of error, subject to three year time limitation for claims accruing on or after July 1, 1989 and six year limitation for claims accruing prior to July 1, 1989. Hollimon, July 8, 1992, A.G. Op. #92-0471.

Mississippi has no age requirement for homestead exemption; if seven-year-old is owner of property and occupies home in accordance with statute, he may claim homestead exemption. Barlow, July 29, 1992, A.G. Op. #92-0520.

RESEARCH REFERENCES

ALR.

Homestead Right of Cotenant as Affecting Partition. 83 A.L.R.6th 605.

Am. Jur.

40 Am. Jur. 2d, Homestead § 3 et seq.

9 Am. Jur. Legal Forms 2d, Homestead, § 135:15 et seq. (declarations of homestead exemption).

9 Am. Jur. Legal Forms 2d, Homestead, § 135:41 et seq. (release of homestead by specific instrument).

9 Am. Jur. Legal Forms 2d, Homestead, §§ 135:46, 135:47 (mortgage provisions relating to homestead).

9 Am. Jur. Legal Forms 2d, Homestead, §§ 135:53, 135:54 (abandonment of homestead).

9 Am. Jur. Legal Forms 2d, Homestead, § 135:65 et seq. (release or waiver of homestead).

13 Am. Jur. Pl & Pr Forms (Rev), Homestead, Forms 1-8 (proceedings for appraisal and setting aside of homestead exemption; for sale and application of excess to indebtedness).

13 Am. Jur. Pl & Pr Forms (Rev), Homestead, Forms 21-29 (proceedings preventing or setting aside forced sale of homestead).

6 Am. Jur. Proof of Facts, Homestead, Proof No. 1 (existence of homestead exemption).

6 Am. Jur. Proof of Facts, Homestead, Proof No. 2 (termination of homestead exemption by removal from premises).

CJS.

40 C.J.S., Homesteads § 1 et seq.

JUDICIAL DECISIONS

I. UNDER CURRENT LAW.

1. In general.

2. Partition.

3.-10. [Reserved for future use.]

II. UNDER FORMER LAW.

11. Validity.

12. Construction and application.

I. UNDER CURRENT LAW.

1. In general.

The language of Article 4, § 112 of the Mississippi Constitution, which designates Class I property for ad valorem taxation as “single-family, owner-occupied, residential real property,” includes and provides for land actually occupied as the principle home of a family group as contemplated by the homestead statute, §27-33-3, and was intended to constitute further encouragement to homebuilders and homeowners. Where persons own and occupy more than one property, they may claim only one as a principle residence for tax purposes. The determination as to which of the owner-occupied residences is to be the principle residence must be made on a case-by-case basis. Board of Supervisors v. Duplantier, 583 So. 2d 1275, 1991 Miss. LEXIS 389 (Miss. 1991).

2. Partition.

A wife, who held real property as joint tenant with husband from whom she was separated but not divorced, could maintain an action to partition the property, notwithstanding that husband continued to reside on the property and claimed it as his homestead. Trigg v. Trigg, 498 So. 2d 334, 1986 Miss. LEXIS 2779 (Miss. 1986).

In a proceeding under §11-21-3 for partition of certain real estate and farm lands owned by the petitioner and her former husband as joint tenants, with the right of survivorship, the chancery court erred in dismissing the petition where the divorce decree made no attempt to grant to either party an estate for life or for years or any other estate or title in derogation or diminution of the title already vested in them respectively as joint tenants. The provision in the decree that the husband might farm a portion of the land was ineffectual to deprive the petitioner of her vested interest or to restrict the exercise of her rights with respect to the same; §27-33-3, which provides for the exemption of homesteads from certain taxes, does not affect the right of a cotenant or tenant in common to partite property commonly or jointly owned. Welborn v. Welborn, 386 So. 2d 722, 1980 Miss. LEXIS 2054 (Miss. 1980).

Where the former husband lost his right to occupy the marital home under a divorce decree giving the wife the right to exclusive use of the home, the husband lost his homestead rights under Code 1972 §§27-33-3 &85-3-21, so that the husband thus held no homestead exemption on the property which could be used to defeat the former wife’s right to partition under Code 1972 §11-21-3; the existence of homestead rights in the former wife was irrelevant, since she waived them by bringing a suit for partition sale. Blackmon v. Blackmon, 350 So. 2d 44, 1977 Miss. LEXIS 2207 (Miss. 1977).

3.-10. [Reserved for future use.]

II. UNDER FORMER LAW.

11. Validity.

The limitation upon levy of ad valorem taxes on exempt homesteads for school maintenance contained in this section [Code 1942, § 9714] constitutes a reason why the maintenance fund should not be diverted to building purposes so as to unduly increase the tax burden on other property for the operation and maintenance of the schools. Williams v. State, 209 Miss. 251, 46 So. 2d 591, 1950 Miss. LEXIS 385 (Miss. 1950).

The statute providing that one-half of all ad valorem taxes collected for road purposes by or for a county on property within a municipality, the streets of which are worked at the expense of the municipality, shall be paid over to the municipality, was neither repealed nor amended by the Homestead Exemption Law, with the provision therein relating to reimbursement of the taxing units by the state for tax loss resulting from being prevented from collecting ad valorem taxes on homestead property for road purposes. Coahoma County v. Clarksdale, 192 Miss. 851, 7 So. 2d 882, 1942 Miss. LEXIS 74 (Miss. 1942).

12. Construction and application.

When a county received a sum of money from the state as a reimbursement for tax loss by reason of its being prevented by the homestead exemption act from collecting ad valorem taxes for road purposes on homestead property in a municipality, the funds so received were in lieu of such ad valorem taxes, and, in view of the statute providing that one half of all ad valorem taxes collected by or for a county on property within a municipality for road purposes should be paid over to the municipality, one half of the amount thus received from the state should have been paid over by the county to the municipality. Coahoma County v. Clarksdale, 192 Miss. 851, 7 So. 2d 882, 1942 Miss. LEXIS 74 (Miss. 1942).

Lands entered under the homestead laws of the United States are not liable to taxation before the time at which the right to a patent is perfected. Hoskins v. Illinois C. R. Co., 78 Miss. 768, 29 So. 518, 1901 Miss. LEXIS 134 (Miss. 1901).

§ 27-33-5. Repealed.

Repealed by Laws, 1984, ch. 453, § 22, eff from and after January 1, 1985.

[Codes, 1942, § 9715; Laws, 1940, ch. 127; Laws, 1946, ch. 261, § 2; Laws, 1975, ch. 457, § 2]

Editor’s Notes —

Former §27-33-5 related to municipal separate school districts.

§ 27-33-7. Application of exemption; determination of right to exemption.

The exemption granted shall apply to assessments made for the year 1974 and subsequent years. The right to the exemption shall be determined according to the facts existing on January 1, 1974, and on January 1 of each year thereafter, but shall not be effective in any year unless an application has been made therefor, and the exemption has been granted, or allowed, as hereinafter provided.

HISTORY: Codes, 1942, § 9716; Laws, 1940, ch. 127; Laws, 1946, ch. 261, § 3; Laws, 1975, ch. 457, § 3; Laws, 1991, ch. 390, § 1, eff from and after July 1, 1991.

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected a typographical error in the second sentence. The words “the facts existing on the January 1, 1974” were changed to “the facts existing on January 1, 1974”. The Joint Committee ratified the correction at its May 20, 1998, meeting, and the section has been reprinted in the supplement to reflect the corrected language.

Cross References —

Application for homestead exemption, see §27-33-31.

§ 27-33-9. Construction of terms.

When used in this article the meaning of words, terms, and phrases, shall be limited to that stated in the specific definitions contained in the article. Any other word, term, sentence, phrase, or paragraph shall be construed according to its usual meaning and according to its context. In case of doubt, construction shall be in favor of the state.

HISTORY: Codes, 1942, § 9718; Laws, 1940, ch. 127; Laws, 1946, ch. 261, § 4.

§ 27-33-11. General definitions.

The subject words and terms of this section, for the purpose of this article, shall have meaning as follows:

“Tax loss” means the exemption from ad valorem taxes allowed homeowners in this article. “Reimbursement of tax loss” means the amount of tax losses to be reimbursed to each taxing unit as determined by Sections 27-33-77 and 27-33-79.

“Taxing unit” means (i) any county, (ii) any special municipal separate school district with or without added territory, (iii) any municipal separate school district with or without added territory, and (iv) any municipality.

“Added territory” means territory or land lying outside of a municipality, added or annexed to and being a part of a municipal separate school district and subject to the tax permitted to be imposed by the district for school purposes as provided by Chapter 57, Title 37, Mississippi Code of 1972.

“Municipality” means a city, town or village which is legally incorporated and which has not been automatically abolished according to the provisions of Sections 21-1-49 and 21-1-51 or by other lawful process, and in which taxes are assessed, levied and collected.

“Depository” means the bank or institution and place officially designated as the depository for funds of a county.

“Apartment” means rooms in an eligible dwelling with space and facilities for sleeping and with space and facilities, or equipment, for preparing and serving meals, which equipment is supplied by the owner or tenant, or both: (1) in a building constructed as a dwelling for two (2) or more families, or (2) in an ordinary dwelling, consisting of three (3) or more rooms, exclusive of a bathroom; in either case rented or leased or available for rent or lease, or occupied by a family group other than the owner. One (1) or two (2) rooms rented and used for housekeeping shall be counted as rented rooms.

“Commission, ” “Tax Commission” or “department” means the Department of Revenue of the State of Mississippi.

“Auditor” means the Auditor of Public Accounts of the State of Mississippi.

“Treasurer” means the Treasurer of the State of Mississippi.

“Officer or officers” includes the county tax assessor, the members of the county board of supervisors, the clerk of the board of supervisors, the chancery clerk, the county tax collector, and the legally authorized deputies of each.

“Eligible” when used in this article, (1) with reference to persons means those persons who are eligible under the terms of this article for homestead exemption, or (2) with reference to property means the real property eligible for exemption as a homestead under the terms of this article as to title, quantity, occupancy, use to which put, and other conditions required by this article, or (3) with reference to title or ownership means title to or ownership of real property as defined in Section 27-33-17.

“He” and other pronouns in the masculine gender embrace a female as well as a male, unless a contrary intention is disclosed by the context.

“Adjoining land, or land actually joined” means two (2) separately described tracts of land having at one or more points a common boundary, or where the corners of the two (2) tracts actually touch, but two (2) tracts connected by an easement or by a narrow strip of land as a right-of-way for ingress and egress shall not be treated as adjoining, or actually joined.

“Supplemental roll” means a list containing the amount of the assessment of all lands and buildings which are all, or a part, of exempt homesteads, and a list of the homeowners to whom a homestead exemption has been allowed by the board for the current year, and showing in strict alphabetical order the names of all applicants to whom the exemption was granted, and in vertical columns the amount of the assessment, the assessed value of the exempted land and buildings, the assessed value of the land and buildings not exempted, the page and line number of the regular land roll where entered, the number of acres exempted, the dollar amount of exemption allowed and such other information as the Department of Revenue may require. The department shall prescribe the form of the supplemental roll and may require such rolls to be prepared and maintained on electronic media. The supplemental roll, as herein defined, is hereby made a legal supplement to and a part of the complete land assessment roll of the county or municipality and shall be subject to all laws relating to assessment rolls and particularly Sections 27-35-117, 27-35-123 and 27-35-125 as far as applicable and not inconsistent with the provisions of this article.

The supplemental roll, when certified by the clerk of the board of supervisors and delivered to the tax collector, shall be his warrant to allow the amount of the tax exemption to each person as a credit on or deduction from the gross amount of the taxes charged to that person on the assessment roll.

“Ad valorem tax” means any tax where the amount levied is based upon or determined by the value of the property subject to the tax.

HISTORY: Codes, 1942, § 9719; Laws, 1940, ch. 127; Laws, 1946, ch. 261, § 5; Laws, 1956, ch. 294; Laws, 1975, ch. 457, § 4; Laws, 1984, ch. 453, § 9; Laws, 2001, ch. 334, § 1; Laws, 2009, ch. 492, § 65, eff from and after July 1, 2010.

Editor’s Notes —

Section7-7-2, as added by Laws of 1984, Chapter 488, § 90, and amended by Laws of 1985, Chapter 455, § 14 and Laws of 1986, Chapter 499, § 1, provided, at subsection (2) therein, that the words “state auditor of public accounts,” “state auditor”, and “auditor” appearing in the laws of the state in connection with the performance of auditor’s functions transferred to the state fiscal management board, shall be the state fiscal management board, and, more particularly, such words or terms shall mean the state fiscal management board whenever they appear. Thereafter, Laws, 1989, chapter 532, § 2, amended §7-7-2 to provide that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer, and, more particularly, such words or terms shall mean the State Fiscal Officer whenever they appear. Subsequently, Laws of 1989, ch. 544, § 17, effective July 1, 1989, and codified as §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Laws of 2009, ch. 492, § 144 provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2010, rewrote (g); and substituted “Department of Revenue” for “State Tax Commission” and “department” for “commission” in (n).

Cross References —

Transfer of powers, duties and functions of State Tax Commission and Chairman of the State Tax Commission to Commissioner of Revenue of the Department of Revenue, see §27-3-4.

Depositories, see §27-105-1 et seq.

OPINIONS OF THE ATTORNEY GENERAL

The tax on acreage provided for in Section 236 of the Mississippi Constitution is not an ad valorem tax, and the lands of those who qualify for the over-65 or disability exemption located within a levee district are subject to any such acreage tax; the millage or ad valorem tax levied for the benefit of the levee district is an ad valorem tax and lands of those who qualify for the over-65 or disability exemption are exempt therefrom. Sherard, Oct. 13, 2000, A.G. Op. #2000-0614.

RESEARCH REFERENCES

Am. Jur.

40 Am. Jur. 2d, Homestead § 1.

CJS.

40 C.J.S., Homesteads § 1.

§ 27-33-13. Head of family defined.

The words “head of a family” when used in this article shall mean a natural person, and be limited to the following:

A married person living with husband or wife.

A person who is unmarried but who permanently maintains a home occupied by himself or herself.

A husband living apart from his wife, but not divorced, having legal custody of one or more of their children and occupying and maintaining a home for them; but if the husband does not have legal custody of one or more children he shall be considered the head of a family if he occupies the home eligible for exemption at the time of separation.

A wife living apart from her husband, but not divorced, having legal custody of one or more of their children and occupying and maintaining a home for them; but if the wife does not have legal custody of one or more children she shall be considered the head of a family if she occupies the home eligible for exemption at the time of separation.

A person who is unmarried, a resident of the state, and permanently maintains a bona fide home for the benefit of one or more persons who are legally, morally, through blood relation or by assumed responsibility, dependent upon him for support even though the said unmarried person, from necessity, does not regularly reside in the home so maintained; but only one (1) home may be so exempted to one (1) person or for the same group.

Any one (1) of a group of two (2) or more persons related within the third degree, computed according to the rule of the civil law, when the members of the group hold collectively eligible title, and the group occupies and maintains a home as defined in this article.

A minor child who holds eligible title to and occupies a home when residing with parent(s) or other legal guardian.

The child of a testator who is responsible for the payment of taxes on a dwelling and the eligible land on which it is located in which he holds a remainder interest in the dwelling and eligible land (as defined in Section 27-33-17(h)).

A husband living apart from his wife, but not divorced, occupying and maintaining a home, provided the husband submits satisfactory evidence that he has not filed a combined return with his wife during any year for which homestead exemption is sought by him.

A wife living apart from her husband, but not divorced, occupying and maintaining a home, provided the wife submits satisfactory evidence that she has not filed a combined return with her husband during any year for which homestead exemption is sought by her.

HISTORY: Codes, 1942, § 9720; Laws, 1940, ch. 127; Laws, 1946, ch. 261, § 6; Laws, 1993, ch. 513, § 2; Laws, 1994, ch. 561, § 1, eff from and after passage (approved April 5, 1994).

Editor’s Notes —

Laws of 1993, ch. 513, § 9, effective July 1, 1993, provides as follows:

“SECTION 9. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 1994, ch. 561, §§ 6, 7, eff from and after passage (approved April 5, 1994), provide as follows:

“SECTION 6. The provisions of Section 27-33-31 to the contrary notwithstanding, any person who is granted a homestead exemption pursuant to the provisions of this act, may file for such exemption at any time prior to April 30, 1994.

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

OPINIONS OF THE ATTORNEY GENERAL

Fact that taxpayer is married but separated, would not disqualify her from qualifying as ’head of family’ under definition provided in Miss. Code §27-33-13(f). Nunnery, Jan. 14, 1993, A.G. Op. #92-0891.

RESEARCH REFERENCES

ALR.

Wife as head of family within homestead or other property exemption provision. 67 A.L.R.2d 779.

Am. Jur.

40 Am. Jur. 2d, Homestead § 15.

CJS.

40 C.J.S., Homesteads § 9.

§ 27-33-15. Family group defined.

The persons named in each of the paragraphs (a), (b), (c), (d), (e), (f), (g), (h), (i) and (j) in Section 27-33-13 shall constitute a “family group” within the meaning of this article.

HISTORY: Codes, 1942, § 9721; Laws, 1940, ch. 127; Laws, 1946, ch. 261, § 7; Laws, 1993, ch. 513, § 3; Laws, 1994, ch. 561, § 2, eff from and after passage (approved April 5, 1994).

Editor’s Notes —

Laws of 1993, ch. 513, § 9, effective July 1, 1993, provides as follows:

“SECTION 9. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 1994, ch. 561, §§ 6, 7, eff from and after passage (approved April 5, 1994), provide as follows:

“SECTION 6. The provisions of Section 27-33-31 to the contrary notwithstanding, any person who is granted a homestead exemption pursuant to the provisions of this act, may file for such exemption at any time prior to April 30, 1994.

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

RESEARCH REFERENCES

Am. Jur.

40 Am. Jur. 2d, Homestead § 59 et seq.

CJS.

40 C.J.S., Homesteads § 9.

§ 27-33-17. Ownership defined.

The meaning of the words “own,” “owned,” “ownership” and similar words, for the purpose of this article, shall be limited to real estate, and to title, as follows:

“Fee title,” meaning inheritable title (whether by inheritance, gift or purchase), limited to only ownerships known as (i) “absolute” (freehold), or (ii) “tenancy for life” (life estate), or (iii) “tenancy in common,” “joint tenancy,” “joint ownership” and “common title”; the conditions of none of which may be restricted during the life of the owner as to possession, occupancy and use; and the words “joint owner,” “joint tenant” or “joint tenancy” when used in this article shall include “tenant in common,” “tenancy in common” and “estate in common,” unless a different meaning is clearly indicated by the context.

“An express trust of record,” meaning a trust created in express terms in a recorded deed, will or other writing, with reference to the land to which it applies, the beneficiary of which trust is the head of a family, who under the terms of the trust, is entitled to and does occupy and use the property as a home, which property is assessed for taxation to the beneficiary and on which property the beneficiary pays the taxes, unless otherwise provided in the trust.

“School lands legally leased,” meaning a legal lease of school land which is perpetually renewable, or school land legally leased for a term of ten (10) years or more under the provisions of Section 211 of the Mississippi Constitution, the owner of which lease is the head of a family who is entitled to and does occupy and use the property as a home, and who renders the property for assessment and pays the taxes thereon, as required by law.

“Pearl River Valley Water Supply District lands legally leased,” meaning a legal lease of lands owned in fee by the Pearl River Valley Water Supply District, an agency of the State of Mississippi, for a period of twenty (20) years or more, with the option of renewal for successive periods of ten (10) years, to a person, individually or in joint tenancy, who is the head of a family and is entitled to and does occupy and use the property as a home, and who renders the property for assessment and pays the taxes thereon, as required by law.

“Mississippi-Yazoo Delta Levee Board lands legally leased,” meaning a legal lease of lands owned in fee title by the Mississippi-Yazoo Delta Levee Board, an agency of the State of Mississippi, for a period of five (5) years or more, with the option of renewal for successive periods of five (5) years, to a person, individually or in joint tenancy, who is the head of a family and is entitled to and does occupy and use the property as a home, and who renders the property for assessment and pays the taxes thereon, as required by law. This exemption shall include all leases in existence that were entered into prior to July 1, 1992.

If title is held by deed or other grant, such instrument shall be dated and acknowledged on or before January 1 of the year for which homestead exemption is applied and shall be filed for record with the chancery clerk on or before January 7 of the year for which homestead exemption is applied and the book and page, or properly assigned unique identification number, of such recordation shall be noted on the application. If title is held by will, inheritance, adverse possession or any means other than grant, same may be proved by affidavit, citation of any court record, or such other evidence as may be required by the commission. However, nothing shall prevent homestead exemptions where it shall be shown that title was derived through inheritance and the recording evidence otherwise necessary was later recorded.

“Fraternal or benevolent organization land legally leased,” meaning a legal lease of land from any fraternal or benevolent organization owning land exempt from ad valorem taxation under the provisions of Section 27-31-1, leased for ten (10) years or more or for life, the owner of which lease is a head of a family who is entitled to and does occupy and uses the property as a home, and who renders the property for assessment and pays the tax thereon, as required by law. This paragraph shall not apply to any leased land if the dwelling located thereon is owned by the fraternal or benevolent organization.

“A remainder interest in the dwelling and eligible land,” meaning an interest held by the children of a testator in a dwelling and the eligible land on which it is located, created by the express terms of the will of the testator, in which the children of the testator are granted the use of property only upon the death or remarriage of the spouse of the testator or the occurrence of certain other contingencies and such dwelling and the eligible land on which it is located is assessed for taxation to the children of the testator and on which dwelling and eligible land the children of the testator pay the taxes thereon, as required by law.

“Old School for the Blind land legally subleased,” meaning a legal sublease of lands pursuant to Section 1 of Chapter 558, Laws of 2010, subleased for a period of twenty (20) years or more, the owner of which lease is a head of a family who is entitled to and does occupy and use the property as a home, and who renders the property for assessment and pays the taxes thereon, as required by law.

HISTORY: Codes, 1942, § 9722; Laws, 1940, ch. 127; Laws, 1946, ch. 261, § 8; Laws, 1968, ch. 584, § 1; Laws, 1970, ch. 302, § 1; Laws, 1982, ch. 406, § 1; Laws, 1992, ch. 477, § 1; Laws, 1994, ch. 561, § 3; Laws, 2007, ch. 564, § 4; Laws, 2008, ch. 464, § 1; Laws, 2010, ch. 558, § 4, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 1992, ch. 477, § 3, effective from and after July 1, 1992, provides as follows:

“SECTION 3. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 1994, ch. 561, §§ 6, 7, eff from and after passage (approved April 5, 1994), provide as follows:

“SECTION 6. The provisions of Section 27-33-31 to the contrary notwithstanding, any person who is granted a homestead exemption pursuant to the provisions of this act, may file for such exemption at any time prior to April 30, 1994.

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 2010, ch. 558, §§ 1 through 3, effective July 1, 2010, provide:

“SECTION 1. (1) Acting on behalf of the State Department of Education, the Department of Finance and Administration may sell and convey or lease certain state-owned real property formerly known as the “Old School for the Blind,” located north of Eastover Drive, in the City of Jackson, Mississippi, provided that the sale and conveyance or lease is subject to the conditions authorized in this section. The property being more particularly described as follows:

“Starting at a concrete monument that is the SE corner of the SW 1/4 of the SW 1/4 of Section 24, T6N, R1E in the First Judicial District, Hinds County, Mississippi, run thence N 00°-01´ E along the line between the E 1/2 and the W 1/2 of the SW 1/4 of Section 24, T6N, R1E for a distance of 194.40 feet to a point on the north line of Eastover Drive, as said drive is now laid out and improved, the point of beginning.

“Run thence N 56°-46´ W along said north line of said Eastover Drive for a distance of 3.02 feet to the P.C. of a curve to the left with a radius (chord) of 5769.65 feet (angle of curve was omitted, 04°-00´-0r"); Run thence along said curve and said north line of Eastover Drive for a distance of 402.91 feet to the P.T. of said curve; Run thence N 60°-46´ W along said north line of said Eastover Drive for a distance of 684.92 feet to a point on the east right-of-way line of U.S. Highway No. 51, as said highway is now laid out and improved; Run thence N 29°-14´ E along said east right-of-way line of U.S. Highway No. 51 for a distance of 1422.24 feet to a point; Run thence N 87°-06´ E for a distance of 251.28 feet to a point on the line between the E 1/2 and the W 1/2 of the SW 1/4 of Section 24, T6N, R1E, and also being a point on the south line of share 1 of the Mosal partition; Run thence S 00°-01´ W along said line between the E 1/2 and the W 1/2 of the SW 1/4 of Section 24, T6N, R1E for a distance of 1796.17 feet to the point of beginning.

“All the above described land being situated in the W 1/2 of the SW 1/4 of Section 24, T6N, R1E in the First Judicial District of Hinds County, Mississippi, and being wholly within the corporate limits of the City of Jackson and containing 22.822 acres.

“(2) The real property and the improvements thereon, described in subsection (1) of this section, shall, if sold, be sold for not less than the current fair market value as determined by the average of at least two (2) appraisals by qualified appraisers, who shall be selected by the Department of Finance and Administration and shall be certified and licensed by the Mississippi Real Estate Appraiser Licensing and Certification Board. If the real property and the improvements thereon, described in subsection (1) of this section, are leased, the Department of Finance and Administration is authorized to negotiate all aspects of any lease and any terms and ancillary agreements pertaining to any lease as may be reasonably necessary to effectuate the intent and purposes of this section and to ensure a fair and equitable return to the state.

“(3) The Department of Finance and Administration is authorized to negotiate an agreement in conjunction with any sale or lease entered into with the developer selected under the authority of Sections 1 through 3 of this act requiring that the purchaser or lessee construct or fund the construction of a new residence for the Superintendent of the Mississippi School for the Blind and a new storage and building maintenance facility on the grounds of the new campus for the school, the total cost of which shall be capped at One Million Two Hundred Thousand Dollars ($1,200,000.00) as of the effective date of this act, adjusted for inflation. The developer shall be entitled to a credit against the purchase price or rental payments, as applicable, for any amounts funded or expended by the developer pursuant to the agreement referenced in this subsection.

“(4) All monies derived from the sale or lease of the property authorized in this section, less amounts used to fund the construction authorized in subsection (3) of this section and used to reimburse the Department of Finance and Administration for fees paid to the development facilitator as provided in subsection (3) of Section 3 of this act, shall be deposited into a special fund, to be designated as the School for the Blind Trust Fund which is created in the State Treasury. Monies in the special fund shall be disbursed by the Department of Finance and Administration to the State Board of Education for the sole benefit of the Mississippi School for the Blind and the Mississippi School for the Deaf. Unexpended amounts remaining in the special fund at the end of the fiscal year shall not lapse into the State General Fund, and any interest earned on the amounts in the special fund shall be deposited to the credit of the special fund.

“(5)(a) The property described in subsection (1) of this section shall be sold or leased to result in the highest and best use of the property and to ensure that the property is used in a manner that will not interfere with the operation of the Mississippi School for the Blind or the Mississippi School for the Deaf; provided that such redevelopment shall be designed and implemented to include commercial, residential and/or retail space and to preserve and enhance the existing educational, residential and commercial integrity of the surrounding community as determined by the Department of Finance and Administration.

“(b) It is the intent of the Legislature that the property will be sold or leased for the benefit of creating value while also preserving the local environment and promoting growth in the area.

“(6) The Department of Finance and Administration shall review and consider all proposals for purchase or lease of the property described in subsection (1) of this section in light of all factors which the department deems relevant, including, without limiting the generality of its consideration, the following:

“(a) The proposed purchase price of the property or rental payments, as applicable;

“(b) The proposed use or uses of the property;

“(c) The cost, scope and scale of the proposed development and the amount of the investment to be made by the proposed purchaser or lessee of the property;

“(d) The projected impact of the proposed development on the City of Jackson and the State of Mississippi, including anticipated or projected tax revenue to be generated as a result; and

“(e) The projected timetable for the development.

“(7) The State of Mississippi retains the exclusive right to repurchase the property, if the property is sold under this act, or to terminate the lease of the property, if the property is leased under this act, if the purchaser or lessee, as applicable, has not completed construction of more than fifty thousand (50,000) square feet of improvements on the property consistent with purposes as set forth in this section before December 31 of the tenth year after the date of the sale or lease of the property. If any of the conditions stated within this subsection occur within ten (10) years of the authorized sale or conveyance or lease of the property described in subsection (1) of this section, the state may exercise its right to repurchase or terminate the lease, which right shall be exercised within twelve (12) months of the expiration of the above referenced ten-year period. The repurchase price for the property described in subsection (1) of this section and the improvements thereon shall be the fair market value at the time of repurchase as determined by the average of at least two (2) appraisals by qualified appraisers, who shall be selected by the Department of Finance and Administration and shall be certified and licensed by the Mississippi Real Estate Appraiser Licensing and Certification Board. If the state exercises its right to repurchase the property or to terminate the lease as set forth in this subsection, the state shall also have the right to repurchase the property described in Section 2 of this act on the same terms using the average of two (2) appraisals as authorized in this subsection.

“(8) The State of Mississippi shall retain all oil, gas and mineral rights to the property sold or leased under this section.

“(9) The Department of Finance and Administration may correct any discrepancies in the legal description provided in subsection (1) of this section as long as the property conveyed is bounded on the South by Eastover Drive; on the West by Interstate 55; on the East by the line between the East 1/2 and the West 1/2 of the SW 1/4 of Section 24, T6N, R1E; and on the North by the South line of share 1 of the Mosal partition.

“SECTION 2. (1) The Mississippi Transportation Commission is authorized to sell and convey certain state-owned real property located within the City of Jackson, Hinds County, Mississippi, in connection with the proposed sale or lease of the “Old School for the Blind Property” authorized under Section 1 of this act, the property being more particularly described as follows:

“Being situated in the Southwest 1/4 of Section 24, Township 6 North, Range 1 East, City of Jackson, First Judicial District of Hinds County, Mississippi, and being more particularly described by metes and bounds as follows, to wit:

“Commence at the southeast corner of the Southwest 1/4 of the said Southwest 1/4 of Section 24 and run North 00°44´25" West for 194.40 feet along the midline of the said Southwest 1/4 of Section 24 to an iron pin which marks the northeastern right-of-way line of Eastover Drive; thence run 615.70 feet along the arc of a 9,738.24 radius curve to the left along the said northeastern right-of-way line to the POINT OF BEGINNING of the herein described parcel, said arc having a 615.60 foot chord which bears North 59°10´22/” West.

“From said POINT OF BEGINNING , thence run along the northeastern right-of-way line of Eastover Drive for the following courses and distances: North 03°43´19" West for 52.94 feet; North 42°09´21/” West for 30.11 feet; North 61°39´19" West for 21.92 feet; North 81°18´33/” West for 74.33 feet; North 61°39´19" West for 120.00 feet; North 56°27´39/” West for 55.23 feet; North 12°23´57" East for 36.40 feet; North 61°39´19” West for 30.00 feet; South 42°22´51" West for 41.23 feet; North 56°22´02/” West for 38.72 feet; North 02°25´47" East for 11.18 feet to the southeastern right-of-way line of Interstate Highway No. 55; thence run along said southeastern right-of-way line for the following courses and distances: North 28°59´41/” East for 188.36 feet; North 24°27´42" East for 61.59 feet; along the arc of a curve to the right, said curve having a radius of 14,268.95 feet, an arc length of 249.04 feet, a chord bearing of North 29°44´28/” East, a chord length of 249.04 feet, and a central angle of 01°00´00"; North 16°21´54/” East for 102.79 feet; thence, leaving said right-of-way line, run South 32°09´47" West for 99.85 feet; thence run on and along the arc of a curve to the left, said curve having a radius of 14,296.95 feet, an arc length of 311.05 feet, a chord bearing of South 29°37´05/” West, a chord length of 311.04 feet, and a central angle of 01°14´48"; thence run South 28°59´4/1/” West for 208.32 feet; thence run South 14°20´36" East for 43.71 feet; thence run South 59°20´36/” East for 69.79 feet; thence run South 61°30´34" East for 254.59 feet; thence run South 68°33´12/” East for 96.83 feet back to the POINT OF BEGINNING , and containing 0.87 acres, more or less.

“This description is based on the Mississippi State Plane Coordinate System Grid North (NAD 83 West Zone) using a combined factor of 0.999942059 and a convergence angle of +00°05´43".

“(2) The real property described in subsection (1) of this section, shall be sold in conjunction with the authorized sale and conveyance or lease of the Old School for the Blind Property under Section 1 of this act for not less than the current fair market value as determined by the average of at least two (2) appraisals by qualified appraisers, who shall be selected by the Mississippi Transportation Commission and shall be certified and licensed by the Mississippi Real Estate Appraiser Licensing and Certification Board. The Department of Finance and Administration is authorized to include the real property conveyed under subsection (1) of this section as part of the property leased or sold to the developer selected under the authority of this act.

“(3) The State of Mississippi shall retain all oil, gas and mineral rights to the property sold under this section.

“SECTION 3. (1) The Department of Finance and Administration is authorized to contract with a development facilitator with expertise in mixed-use developments with commercial, office and residential components to assist the State of Mississippi in identifying potential developers of the property described in Sections 1 and 2 of this act and in selecting the development plan and developer for the property that best represent the intent of the Legislature as expressed in this act. The Department of Finance and Administration is authorized to pay for the contractual services from fees charged by the Department of Finance and Administration and to be reimbursed from income generated by any lease or sale of the property.

“(2) The Department of Finance and Administration is authorized to enter into negotiations with the developer selected under the authority of this act and with utility providers for purposes of working toward an agreement for the relocation of utility lines located on the property.

“(3) If the property described in subsection (1) of Section 1 of this act is leased, the Department of Finance and Administration is authorized to manage and collect through the developer rental and lease payments of ground leases for any residential or nonresidential property lease authorized under the authority of the provisions of Section 1 of this act. The Department of Finance and Administration may charge a fee not to exceed the costs of administering Sections 1 through 3 of this act, any leases and any other ancillary agreements executed hereunder.”

Amendment Notes —

The 2007 amendment added (i); and made a minor stylistic change.

The 2008 amendment, in (a), substituted “(i),” “(ii)” and “(iii)” for “(a),” “(b)” and “(c)” respectively; and in the first sentence of (f), inserted “or properly assigned unique identification number.”

The 2010 amendment substituted “a legal sublease of lands pursuant to Section 1 of Chapter 558, Laws of 2010, subleased for a period of twenty (20) years or more” for “a legal sublease of land leased pursuant to Section 1 of Chapter 564, Laws of 2007, subleased for twenty (20) years or more” in (i).

Cross References —

Definition of “eligible” for purpose of ad valorem taxes and homestead exemptions, see §27-33-11.

Application of this section to definition of home for purposes of the homestead exemption, see §27-33-63.

OPINIONS OF THE ATTORNEY GENERAL

Statute sets January 7 as deadline for recording deeds and other instruments for purposes of filing for homestead exemption, and there is no provision in code for recording deeds after that date. Weathers, April 18, 1990, A.G. Op. #90-0249.

Based on Section 27-33-17(f), an individual may obtain title to property through inheritance however such title might not be recorded until later. When a property owner dies, he no longer has title to that property. Melton, January 10, 1996, A.G. Op. #95-0869.

Property that was not an owner-occupied home on January 1 was not eligible for homestead exemption for 2001. Robinson, Apr. 5, 2002, A.G. Op. #02-0155.

Whether the language of a will grants what amounts to a life estate under subsection (a) of this section is a factual question. Ross, Jan. 30, 2004, A.G. Op. 03-0700.

RESEARCH REFERENCES

Am. Jur.

40 Am. Jur. 2d, Homestead § 50 et seq.

CJS.

40 C.J.S., Homesteads §§ 9, 40 et seq.

§ 27-33-19. Home and homestead defined.

The word “home” or “homestead” whenever used in this article shall mean the dwelling, the essential outbuildings and improvements, and the eligible land assessed on the land roll actually occupied as the primary home of a family group, eligible title to which is owned by the head of the family, a bona fide resident of this state, and when the dwelling is separately assessed on the land roll for the year in which the application is made, subject to the limitations and conditions contained in this article. And the meaning of the word is hereby extended to specifically include:

One or more separate, bona fide dwellings and the land on which they are located, each occupied under eligible ownership rights by the widow or the widower, or the children of a deceased parent, each separate home being property or a portion of property owned by a deceased person whose estate has not been distributed or divided or vested in a person or persons for life. But in each case the property for which exemption is sought may not be more than the applicant’s inherited portion, and must be accurately described on the application and the conditions explained in writing. But the heirs may elect to accept one (1) homestead for the estate. The home occupied by the surviving spouse as provided by the laws of this state shall be preferred over the homes claimed by the children, and the exemption to any other heir shall not exceed the remaining amount obtained by deducting the assessed value of the surviving spouse’s portion from the assessed value of the whole, divided by the number of heirs other than the surviving spouse. Each heir claiming exemption shall meet the requirements as to occupancy, residence and head of a family, and no part of the undivided inherited lands shall be combined with other lands and included in a homestead exemption under this article except in the case of the surviving spouse.

One or more separated dwellings and eligible land, not apartments, occupied each by a family group as a bona fide home, eligible title to which entire property is held jointly by purchase or otherwise by the heads of the families, and each joint owner shall be allowed exemption on the proportion of the total assessed value of all the property, equal to his fractional interest (except as otherwise provided in paragraph (r) of this section), provided no part of the jointly owned property shall be exempted to a joint owner who has been allowed an exemption on another home in the state.

A dwelling and eligible lands owned jointly or severally by a husband and wife, if they are actually and legally living together. But if husband and wife are living apart, not divorced, as provided by paragraphs (c) and (d) of Section 27-33-13, jointly owned land shall not be included except that the dwelling occupied as a home at the time of separation shall be eligible if owned jointly or severally.

The dwelling and eligible land on which it is located, owned and actually occupied as a home by a minister of the gospel or by a licensed school teacher actively engaged whose duties as such require them to be away from the home for the major part of each year, including January 1, provided it was eligible before such absence, and no income is derived therefrom, and no part of the dwelling claimed as a home is rented, leased or occupied by another family group, and when the home is eligible except for the temporary absence of the owner.

The dwelling and the eligible land on which it is located, consisting of not more than four (4) apartments; provided (i) if one (1) apartment is actually occupied as a home by the owner the exemption shall be limited to one-fourth (1/4) the exemption granted pursuant to this article, or (ii) if the dwelling and land is owned by four (4) persons and the four (4) owners each occupy one (1) apartment as a home, the exemption shall be granted equally to each owner; provided revenue is not derived from any part of the property except as permitted by paragraphs (g) and (h) of this section. If the dwelling and the eligible land on which it is located consists of not more than three (3) apartments, and one (1) apartment is actually occupied as a home by the owner, the exemption shall be limited to one-third (1/3) the exemption granted pursuant to this article, or if the dwelling and land is owned by three (3) persons and the three (3) owners each occupy one (1) apartment as a home, the exemption shall be granted equally to each owner; provided revenue is not derived from any part of the property except as permitted by paragraphs (g) and (h) of this section. If the dwelling and the eligible land on which it is located consists of not more than two (2) apartments and one (1) apartment is actually occupied as a home by the owner, the exemption shall be limited to one-half (1/2) the exemption granted pursuant to this article, or if the dwelling and land is owned by two (2) persons and the two (2) owners each occupy one (1) apartment as a home, the exemption shall be granted equally to each owner; provided revenue is not derived from any part of the property except as permitted by paragraphs (g) and (h) of this section.

The dwelling and eligible land on which it is located, actually occupied as the bona fide home of a family group owned by the head of the family whereof five (5) and not more than six (6) rooms are rented to tenants or boarders, and where there are rented rooms and an apartment, the apartment shall be counted as three (3) rooms; provided the exemption shall be limited to one-half (1/2) the exemption granted pursuant to this article.

The dwelling and eligible land being the bona fide home of a family group owned by the head of the family used partly as a boarding house, or for the entertainment of paying guests, if the number of boarders or paying guests does not exceed eight (8).

The dwelling and eligible land being the bona fide home of a family group owned by the head of the family wherein activity of a business nature is carried on, but where the assessed value of the property associated with the business activity is less than one-fifth (1/5) of the total assessed value of the bona fide home; provided, however, that when the owner’s full-time business is located in the bona fide home of the head of the family, such owner shall be limited to one-half (1/2) of the exemption granted pursuant to this article.

The dwelling and the eligible land on which it is located and other eligible land even though ownership of and title to the dwelling and the land on which it is located has been conveyed to a housing authority for the purpose of obtaining the benefits of the Housing Authorities Law as authorized by Sections 43-33-1 through 43-33-53 or related laws.

A dwelling and the eligible land on which it is located owned by a person who is physically or mentally unable to care for himself and confined in an institution for treatment shall be eligible notwithstanding the absence of the owner unless the home is excluded under other provisions of this article. The exemption is available for a period of ten (10) years from the day of confinement.

The dwelling and the eligible land on which it is located owned by two (2) or more persons of a group, as defined in paragraph (f) of Section 27-33-13, when two (2) or more of the group have eligible title, or if the group holds a life estate, a joint estate or an estate in common; provided the title of the several owners shall be of the same class.

A dwelling and the eligible land on which it is located under a lease of sixty (60) years by the Pearl River Valley Water Supply District at the reservoir known as the “Ross Barnett Reservoir” actually occupied as the home or homestead of a family or person as defined heretofore in this article. However, no such family group or any other person heretofore qualified and defined in this article shall be allowed to establish more than one (1) home or homestead for the purpose and intent of this article.

Units of a condominium constructed in accordance with Section 89-9-1 et seq., Mississippi Code of 1972, known as the “Mississippi Condominium Law,” and actually occupied as the home or homestead of a family or person as defined heretofore in this article. However, no such family group or any other person heretofore qualified and defined in this article shall be allowed to establish more than one (1) home or homestead for the purpose and intent of this article.

A dwelling and the eligible land on which it is located held under a lease of ten (10) years or more or for life, from a fraternal or benevolent organization and actually occupied as the home or homestead of a family or person as defined heretofore in this article. No such family group or any other person heretofore qualified and defined in this article shall be allowed to establish more than one (1) home or homestead for the purpose and intent of this article.

A dwelling being the bona fide home of a family group owned by the head of the family and located on land owned by a corporation incorporated more than fifty (50) years ago and in which the homeowner is a shareholder, and which corporation owns no land outside Monroe and Itawamba Counties. No family group or any other person heretofore qualified and defined in this article shall be allowed to establish more than one (1) home or homestead for the purpose and intent of this article.

A dwelling and the eligible land on which it is located under a lease of five (5) years or more by the Mississippi-Yazoo Delta Levee Board actually occupied as the home or homestead of a family or person as defined pursuant to this article. However, no such family group or any other person qualified and defined pursuant to this article shall be allowed to establish more than one (1) home or homestead for the purpose and intent of this article. The definition shall include all leases in existence that were entered into prior to July 1, 1992.

A dwelling and the eligible land on which the spouse of a testator is granted the use of such dwelling for life or until the occurrence of certain contingencies and the children of such testator are granted a remainder interest in the dwelling and eligible land. Such dwelling and eligible land will only qualify as a home or homestead if (i) the spouse of the testator would otherwise qualify as head of a family if the interest were a tenancy for life (life estate), and (ii) the dwelling and eligible land is actually occupied as the home of the spouse of the testator. The children of the testator shall be allowed to establish an additional homestead for purposes of this article.

A dwelling and the eligible land actually occupied as the bona fide home of a family group. If a person has been granted use and possession of a home in a divorce decree, that individual is eligible for full exemption, regardless of whether the property is jointly owned.

A dwelling being the bona fide home of a family group located on land owned by a corporation incorporated more than forty (40) years ago and in which the head of the family group is a shareholder, and which corporation owns no land outside Lee County, Mississippi. No family group or any other person qualified and defined in this article shall be allowed to establish more than one (1) home or homestead for the purpose and intent of this article.

The floor or floors of a building used solely for the residence of a family group when the building is owned by the head of the family and another floor or floors of the building are used for business activity.

A dwelling being the bona fide home of a family group located on land owned by an incorporated club and in which the head of the family group is a shareholder, and which incorporated club owns no land outside Union County, Mississippi; provided, the incorporated club pays all ad valorem taxes levied on the land upon which the dwelling is located. No family group or any other person qualified and defined in this article shall be allowed to establish more than one (1) home or homestead for the purpose and intent of this article.

A dwelling and the eligible land on which it is located under a sublease for a period of twenty (20) years or more on land leased pursuant to Section 1 of Chapter 558, Laws of 2010, actually occupied as the home or homestead of a family or person as defined pursuant to this article. However, no such family group or any other person qualified and defined pursuant to this article shall be allowed to establish more than one (1) home or homestead for the purpose and intent of this article.

The portion of a building that is listed on the National Register of Historic Places that is used solely for the residence of a family group when the building is owned by the head of the family and rooms in the building are rented to transient guests; however, not more than ten (10) rooms in the building may be rented to transient guests.

A dwelling and the eligible land on which it is located under a lease or sublease of twenty-five (25) years or more actually occupied as the home or homestead of a family or person as defined in this article. However, no such family group or any other person heretofore qualified and defined in this article shall be allowed to establish more than one (1) home or homestead for the purpose and intent of this article. This paragraph shall not apply to a lease between a person who is physically or mentally unable to care for himself and the institution in which the person is confined.

HISTORY: Codes 1942, § 9723; Laws, 1940, ch. 127; Laws, 1942, ch. 189; Laws, 1946, ch, 261, § 9; Laws, 1970, ch. 303, § 1; Laws, 1971, ch. 481, § 2; Laws, 1982, ch. 406, § 2; Laws, 1984, ch. 453, § 10; Laws, 1991, ch. 602, § 1; Laws, 1992, ch. 477, § 2; Laws, 1994, ch. 561, § 4; Laws, 1996, ch. 431, § 1; Laws, 2000, ch. 615, § 1; Laws, 2001, ch. 483, § 2; Laws, 2004, ch. 504, § 1; Laws, 2006, ch. 557, § 1; Laws, 2007, ch. 533, § 4; Laws, 2007, ch. 564, § 5; Laws, 2010, ch. 558, § 5; Laws, 2011, ch. 480, § 34; Laws, 2013, ch. 409, § 1, eff from and after July 1, 2013.

Joint Legislative Committee Note —

Section 4 of ch. 533, Laws of 2007, effective upon passage (approved April 18, 2007), amended this section. Section 5 of ch. 564, Laws of 2007, effective upon passage (approved April 21, 2007), also amended this section. As set out above, this section reflects the language of both amendments pursuant to Section 1-1-109 which gives the Joint Legislative Committee on Compilation, Revision and Publication of Legislation authority to integrate amendments so that all versions of the same code section enacted within the same legislative session may become effective. The Joint Committee on Compilation, Revision and Publication of Legislation ratified the integration of these amendments as consistent with the legislative intent at the June 26, 2007, meeting of the Committee.

Editor’s Notes —

Laws of 1991, ch. 602, § 9, effective July 1, 1991, provides as follows:

“SECTION 9. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 1992, ch. 477, § 3, effective from and after July 1, 1992, provides as follows:

“SECTION 3. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 1994, ch. 561, §§ 6, 7, eff from and after passage (approved April 5, 1994), provide as follows:

“SECTION 6. The provisions of Section 27-33-31 to the contrary notwithstanding, any person who is granted a homestead exemption pursuant to the provisions of this act, may file for such exemption at any time prior to April 30, 1994.

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 1996, ch. 431, § 2, effective from and after January 1, 1997, provides as follows:

“SECTION 2. Nothing in Section 27-33-19 shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 2000, ch. 615, § 2, provides:

“SECTION 2. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 2000, ch. 615, § 3, provides:

“SECTION 3. This act shall take effect and be in force from and after January 1, 2001.”

Laws of 2001, ch. 483, § 3, provides:

“SECTION 3. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 2004, ch. 504, § 3 provides:

“SECTION 3. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 2010, ch. 558, §§ 1 through 3, effective July 1, 2010, provide:

“SECTION 1. (1) Acting on behalf of the State Department of Education, the Department of Finance and Administration may sell and convey or lease certain state-owned real property formerly known as the “Old School for the Blind,” located north of Eastover Drive, in the City of Jackson, Mississippi, provided that the sale and conveyance or lease is subject to the conditions authorized in this section. The property being more particularly described as follows:

“Starting at a concrete monument that is the SE corner of the SW 1/4 of the SW 1/4 of Section 24, T6N, R1E in the First Judicial District, Hinds County, Mississippi, run thence N 00°-01´ E along the line between the E 1/2 and the W 1/2 of the SW 1/4 of Section 24, T6N, R1E for a distance of 194.40 feet to a point on the north line of Eastover Drive, as said drive is now laid out and improved, the point of beginning.

“Run thence N 56°-46´ W along said north line of said Eastover Drive for a distance of 3.02 feet to the P.C. of a curve to the left with a radius (chord) of 5769.65 feet (angle of curve was omitted, 04°-00´-0r"); Run thence along said curve and said north line of Eastover Drive for a distance of 402.91 feet to the P.T. of said curve; Run thence N 60°-46´ W along said north line of said Eastover Drive for a distance of 684.92 feet to a point on the east right-of-way line of U.S. Highway No. 51, as said highway is now laid out and improved; Run thence N 29°-14´ E along said east right-of-way line of U.S. Highway No. 51 for a distance of 1422.24 feet to a point; Run thence N 87°-06´ E for a distance of 251.28 feet to a point on the line between the E 1/2 and the W 1/2 of the SW 1/4 of Section 24, T6N, R1E, and also being a point on the south line of share 1 of the Mosal partition; Run thence S 00°-01´ W along said line between the E 1/2 and the W 1/2 of the SW 1/4 of Section 24, T6N, R1E for a distance of 1796.17 feet to the point of beginning.

“All the above described land being situated in the W 1/2 of the SW 1/4 of Section 24, T6N, R1E in the First Judicial District of Hinds County, Mississippi, and being wholly within the corporate limits of the City of Jackson and containing 22.822 acres.

“(2) The real property and the improvements thereon, described in subsection (1) of this section, shall, if sold, be sold for not less than the current fair market value as determined by the average of at least two (2) appraisals by qualified appraisers, who shall be selected by the Department of Finance and Administration and shall be certified and licensed by the Mississippi Real Estate Appraiser Licensing and Certification Board. If the real property and the improvements thereon, described in subsection (1) of this section, are leased, the Department of Finance and Administration is authorized to negotiate all aspects of any lease and any terms and ancillary agreements pertaining to any lease as may be reasonably necessary to effectuate the intent and purposes of this section and to ensure a fair and equitable return to the state.

“(3) The Department of Finance and Administration is authorized to negotiate an agreement in conjunction with any sale or lease entered into with the developer selected under the authority of Sections 1 through 3 of this act requiring that the purchaser or lessee construct or fund the construction of a new residence for the Superintendent of the Mississippi School for the Blind and a new storage and building maintenance facility on the grounds of the new campus for the school, the total cost of which shall be capped at One Million Two Hundred Thousand Dollars ($1,200,000.00) as of the effective date of this act, adjusted for inflation. The developer shall be entitled to a credit against the purchase price or rental payments, as applicable, for any amounts funded or expended by the developer pursuant to the agreement referenced in this subsection.

“(4) All monies derived from the sale or lease of the property authorized in this section, less amounts used to fund the construction authorized in subsection (3) of this section and used to reimburse the Department of Finance and Administration for fees paid to the development facilitator as provided in subsection (3) of Section 3 of this act, shall be deposited into a special fund, to be designated as the School for the Blind Trust Fund which is created in the State Treasury. Monies in the special fund shall be disbursed by the Department of Finance and Administration to the State Board of Education for the sole benefit of the Mississippi School for the Blind and the Mississippi School for the Deaf. Unexpended amounts remaining in the special fund at the end of the fiscal year shall not lapse into the State General Fund, and any interest earned on the amounts in the special fund shall be deposited to the credit of the special fund.

“(5)(a) The property described in subsection (1) of this section shall be sold or leased to result in the highest and best use of the property and to ensure that the property is used in a manner that will not interfere with the operation of the Mississippi School for the Blind or the Mississippi School for the Deaf; provided that such redevelopment shall be designed and implemented to include commercial, residential and/or retail space and to preserve and enhance the existing educational, residential and commercial integrity of the surrounding community as determined by the Department of Finance and Administration.

“(b) It is the intent of the Legislature that the property will be sold or leased for the benefit of creating value while also preserving the local environment and promoting growth in the area.

“(6) The Department of Finance and Administration shall review and consider all proposals for purchase or lease of the property described in subsection (1) of this section in light of all factors which the department deems relevant, including, without limiting the generality of its consideration, the following:

“(a) The proposed purchase price of the property or rental payments, as applicable;

“(b) The proposed use or uses of the property;

“(c) The cost, scope and scale of the proposed development and the amount of the investment to be made by the proposed purchaser or lessee of the property;

“(d) The projected impact of the proposed development on the City of Jackson and the State of Mississippi, including anticipated or projected tax revenue to be generated as a result; and

“(e) The projected timetable for the development.

“(7) The State of Mississippi retains the exclusive right to repurchase the property, if the property is sold under this act, or to terminate the lease of the property, if the property is leased under this act, if the purchaser or lessee, as applicable, has not completed construction of more than fifty thousand (50,000) square feet of improvements on the property consistent with purposes as set forth in this section before December 31 of the tenth year after the date of the sale or lease of the property. If any of the conditions stated within this subsection occur within ten (10) years of the authorized sale or conveyance or lease of the property described in subsection (1) of this section, the state may exercise its right to repurchase or terminate the lease, which right shall be exercised within twelve (12) months of the expiration of the above referenced ten-year period. The repurchase price for the property described in subsection (1) of this section and the improvements thereon shall be the fair market value at the time of repurchase as determined by the average of at least two (2) appraisals by qualified appraisers, who shall be selected by the Department of Finance and Administration and shall be certified and licensed by the Mississippi Real Estate Appraiser Licensing and Certification Board. If the state exercises its right to repurchase the property or to terminate the lease as set forth in this subsection, the state shall also have the right to repurchase the property described in Section 2 of this act on the same terms using the average of two (2) appraisals as authorized in this subsection.

“(8) The State of Mississippi shall retain all oil, gas and mineral rights to the property sold or leased under this section.

“(9) The Department of Finance and Administration may correct any discrepancies in the legal description provided in subsection (1) of this section as long as the property conveyed is bounded on the South by Eastover Drive; on the West by Interstate 55; on the East by the line between the East 1/2 and the West 1/2 of the SW 1/4 of Section 24, T6N, R1E; and on the North by the South line of share 1 of the Mosal partition.

“SECTION 2. (1) The Mississippi Transportation Commission is authorized to sell and convey certain state-owned real property located within the City of Jackson, Hinds County, Mississippi, in connection with the proposed sale or lease of the “Old School for the Blind Property” authorized under Section 1 of this act, the property being more particularly described as follows:

“Being situated in the Southwest 1/4 of Section 24, Township 6 North, Range 1 East, City of Jackson, First Judicial District of Hinds County, Mississippi, and being more particularly described by metes and bounds as follows, to wit:

“Commence at the southeast corner of the Southwest 1/4 of the said Southwest 1/4 of Section 24 and run North 00°44´25" West for 194.40 feet along the midline of the said Southwest 1/4 of Section 24 to an iron pin which marks the northeastern right-of-way line of Eastover Drive; thence run 615.70 feet along the arc of a 9,738.24 radius curve to the left along the said northeastern right-of-way line to the POINT OF BEGINNING of the herein described parcel, said arc having a 615.60 foot chord which bears North 59°10´22/” West.

“From said POINT OF BEGINNING , thence run along the northeastern right-of-way line of Eastover Drive for the following courses and distances: North 03°43´19" West for 52.94 feet; North 42°09´21/” West for 30.11 feet; North 61°39´19" West for 21.92 feet; North 81°18´33/” West for 74.33 feet; North 61°39´19" West for 120.00 feet; North 56°27´39/” West for 55.23 feet; North 12°23´57" East for 36.40 feet; North 61°39´19” West for 30.00 feet; South 42°22´51" West for 41.23 feet; North 56°22´02/” West for 38.72 feet; North 02°25´47" East for 11.18 feet to the southeastern right-of-way line of Interstate Highway No. 55; thence run along said southeastern right-of-way line for the following courses and distances: North 28°59´41/” East for 188.36 feet; North 24°27´42" East for 61.59 feet; along the arc of a curve to the right, said curve having a radius of 14,268.95 feet, an arc length of 249.04 feet, a chord bearing of North 29°44´28/” East, a chord length of 249.04 feet, and a central angle of 01°00´00"; North 16°21´54/” East for 102.79 feet; thence, leaving said right-of-way line, run South 32°09´47" West for 99.85 feet; thence run on and along the arc of a curve to the left, said curve having a radius of 14,296.95 feet, an arc length of 311.05 feet, a chord bearing of South 29°37´05/” West, a chord length of 311.04 feet, and a central angle of 01°14´48"; thence run South 28°59´4/1/” West for 208.32 feet; thence run South 14°20´36" East for 43.71 feet; thence run South 59°20´36/” East for 69.79 feet; thence run South 61°30´34" East for 254.59 feet; thence run South 68°33´12/” East for 96.83 feet back to the POINT OF BEGINNING , and containing 0.87 acres, more or less.

“This description is based on the Mississippi State Plane Coordinate System Grid North (NAD 83 West Zone) using a combined factor of 0.999942059 and a convergence angle of +00°05´43".

“(2) The real property described in subsection (1) of this section, shall be sold in conjunction with the authorized sale and conveyance or lease of the Old School for the Blind Property under Section 1 of this act for not less than the current fair market value as determined by the average of at least two (2) appraisals by qualified appraisers, who shall be selected by the Mississippi Transportation Commission and shall be certified and licensed by the Mississippi Real Estate Appraiser Licensing and Certification Board. The Department of Finance and Administration is authorized to include the real property conveyed under subsection (1) of this section as part of the property leased or sold to the developer selected under the authority of this act.

“(3) The State of Mississippi shall retain all oil, gas and mineral rights to the property sold under this section.

“SECTION 3. (1) The Department of Finance and Administration is authorized to contract with a development facilitator with expertise in mixed-use developments with commercial, office and residential components to assist the State of Mississippi in identifying potential developers of the property described in Sections 1 and 2 of this act and in selecting the development plan and developer for the property that best represent the intent of the Legislature as expressed in this act. The Department of Finance and Administration is authorized to pay for the contractual services from fees charged by the Department of Finance and Administration and to be reimbursed from income generated by any lease or sale of the property.

“(2) The Department of Finance and Administration is authorized to enter into negotiations with the developer selected under the authority of this act and with utility providers for purposes of working toward an agreement for the relocation of utility lines located on the property.

“(3) If the property described in subsection (1) of Section 1 of this act is leased, the Department of Finance and Administration is authorized to manage and collect through the developer rental and lease payments of ground leases for any residential or nonresidential property lease authorized under the authority of the provisions of Section 1 of this act. The Department of Finance and Administration may charge a fee not to exceed the costs of administering Sections 1 through 3 of this act, any leases and any other ancillary agreements executed hereunder.”

Laws of 2010, ch. 558, § 6, provides:

“SECTION 6. Sections 1, 2 and 3, Chapter 564, Laws of 2007, which authorize the Mississippi Development Authority to lease the Old School for the Blind property, are hereby repealed.”

At the direction of the co-counsel for the Joint Legislative Committee on Compilation, Revision and Publication of Legislation, an error in the subpart designations in subsection (e) was corrected by substituting “(i)” and “(ii)” for “(1)” and “(2),” respectively.

Amendment Notes —

The 2004 amendment effective January 1, 2005, added (t) and (u).

The 2006 amendment deleted the former last sentence of (t), which read: “This paragraph (t) shall stand repealed from and after January 1, 2007.”

The first 2007 amendment (ch. 533), substituted “paragraphs (c) and (d)” for “subparagraphs (c) and (d)” in (c); substituted “paragraphs (g) and (h)” for “subparagraphs (g) and (h)” each time it appears in (e); and added (v).

The second 2007 amendment (ch. 564), substituted “paragraphs” for “subparagraphs” throughout; and added (v) and (w).

The 2010 amendment substituted “under a sublease for a period of twenty (20) years or more on land leased pursuant to Section 1 of Chapter 558, Laws of 2010” for “under a sublease of twenty (20) years or more on land leased pursuant to Section 1 of Chapter 564, Laws of 2007” in (v).

The 2011 amendment added (x).

The 2013 amendment added the last sentence in (x).

Cross References —

Clarification of definition of “home,” see §27-33-63.

OPINIONS OF THE ATTORNEY GENERAL

A bed and breakfast may be covered under Section 27-33-19(g) if the number of paying guests does not exceed eight. However, if the number of paying guests exceeds eight, the bed and breakfast would be excluded from homestead exemption. Hunt, October 4, 1995, A.G. Op. #95-0677.

A beneficiary who occupies property which is jointly held with other beneficiaries would be entitled to a homestead exemption equal to his or her proportionate ownership interest in the property. Ross, Jan. 30, 2004, A.G. Op. 03-0700.

If a person were to own a home in the city and sign homestead stating that this was his primary home and receive the assessment of 10% plus this homestead allowance there and he also owns a farm 20 miles from the city and has a second home on the farm where he spends time almost everyday and on the weekends, if the taxpayer has claimed a homestead exemption for one residence, the other residence will not qualify for the other 10% assessment. Johnson, Jan. 28, 2005, A.G. Op. 04-0643.

Where a married couple owns a home in Mississippi where the husband lives full time, he files Mississippi income tax and has his automobile tagged in this state, and they also own a home in Tennessee where the wife works and claims her residency, she tags her automobile in Tennessee and does not pay Mississippi income tax, it appears that the Mississippi property would qualify for the 10% assessment. Johnson, Jan. 28, 2005, A.G. Op. 04-0643.

RESEARCH REFERENCES

ALR.

Homestead exemption as extending to rentals derived from homestead property. 40 A.L.R.2d 897.

Accountability of cotenants for rents and profits or use and occupation. 51 A.L.R.2d 388.

Estate or interest in real property to which a homestead claim may attach. 74 A.L.R.2d 1355.

Effect of divorce on homestead. 84 A.L.R.2d 703.

Am. Jur.

40 Am. Jur. 2d, Homestead §§ 14 et seq., 24 et seq.

9 Am. Jur. Legal Forms 2d, Homestead, § 135:15 et seq. (declarations of homestead exemption).

13 Am. Jur. Pl & Pr Forms (Rev), Homestead, Forms 51-61 (proceedings for continuance of exemption of homestead for benefit of surviving members of family).

13 Am. Jur. Pl & Pr Forms (Rev), Homestead, Forms 71-79 (proceedings to establish homestead out of decedent’s estate where no previous homestead selected or declared; “probate homestead”).

CJS.

40 C.J.S., Homesteads §§ 9 et seq., 28 et seq.

JUDICIAL DECISIONS

1. In general.

Claim by a candidate for county supervisor that his ownership of an interest in his mother’s homestead property in the county through descent and distribution entitled him to a presumption of residency in that county was not supported by Miss. Code Ann. §27-33-19 because the primary home actually occupied by the candidate and his family was not his mother’s house, but another home outside the county. Young v. Stevens, 968 So. 2d 1260, 2007 Miss. LEXIS 347 (Miss. 2007).

§ 27-33-21. Exclusions from definition of home and from homestead exemption.

There is excluded from the definition of a home and from homestead exemption the property enumerated in this section.

Any building and land on which it is located, any part of which is used or intended to be used, by the owner or by anyone else, for business purposes; or from which revenue is derived or intended to be derived, except as permitted in paragraphs (f), (g), (h) and (t) of Section 27-33-19 of this article; or which is rented or is available for rent, for business purposes; or any building and the land on which it is located used as a hotel, tourist court, apartment building except as provided in paragraph (e) of Section 27-33-19 of this article; or a dwelling whereof more than six (6) rooms are rented; and where there is one (1) apartment and rented rooms the apartment shall be counted as three (3) rooms; less than three (3) rooms rented and used for housekeeping shall be counted as rented rooms. A proportionate share of agricultural products, produced on the land, received for the use of the land and a tenant house, where the use of the tenant house is merely incidental to the use of the land (where no money is paid and no consideration is paid other than a proportionate share of agricultural products produced on the land), shall not be considered as rent or income from the property so as to exclude it from the definition of a home.

Any buildings or structures and the land on which located used as gins, sawmills, stores, gasoline stations, repair shops, and the like; and any buildings and the land on which located used for the conduct of any business or private manufacture or processing, all whether used in connection with farming operations or not.

Any dwelling house and the land on which it is located, or other land, which is owned by any person or family group to whom an exemption has been allowed on another home in this state except in cases defined in paragraphs (c) and (d) of Section 27-33-13; or any dwelling and the land on which it is located in which any person or family group owns a joint estate, an estate in common, a life estate or other estate defined in paragraph (a) of Section 27-33-17 of this article to whom an exemption has been allowed on another home in this state to the extent of such person’s interest; provided, this exclusion shall not apply in the case of husband, or wife, allowed an exemption on the home owned and occupied by them, and when either is a part owner, either as a joint tenant or tenant in common, of another home which is occupied by father, mother, brother, or sister as a bona fide home, eligible for exemption under paragraph (a) of Section 27-33-19 of this article.

Any dwelling house and the land on which it is located, or other land, which is not held under eligible title of ownership, but is being occupied under an agreement to buy, or under a conveyance or contract of conditional sale, or purchase or any similar contract, except as permitted by paragraph (i) of Section 27-33-19 of this article.

Any jointly owned land or jointly owned dwelling combined with individually owned land on which exemption has been claimed and allowed, except as provided in paragraphs (a) and (c) of Section 27-33-19 of this article; and no homestead shall consist of individually owned lands combined with lands held for life.

Any dwelling and the land on which it is located acquired, other than by a bona fide gift or by inheritance, since July 1, 1938, for which one-fourth (1/4) of the full purchase price has not been actually paid by the purchaser, unless the deed or instrument by which title is acquired provides, bona fide, for annual payment of interest at the normal rate, and for substantial and regular payments on the principal debt at intervals of one (1) year or less.

Any building of any kind and the land on which it is located, whether inside or outside a municipality, if any part thereof is rented out or held available to be rented out, except as provided in Section 27-33-19, paragraphs (e) and (f), and except rental of farm property for a proportionate share of the crop.

Any land, whether inside or outside a municipality unless it is situated and described as provided in Sections 27-33-23 and 27-33-25 of this article.

HISTORY: Codes, 1942, § 9724; Laws, 1940, ch. 127; Laws, 1942, ch. 189; Laws, 1946, ch. 261, § 10; Laws, 1950, ch. 266; Laws, 1984, ch. 453, § 11; Laws, 1991, ch. 602, § 2; Laws, 2004, ch. 504, § 2, eff from and after Jan. 1, 2005.

Editor’s Notes —

Laws of 1991, ch. 602, § 9, effective July 1, 1991, provides as follows:

“SECTION 9. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 2004, ch. 504, § 3 provides:

“SECTION 3. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The 2004 amendment effective January 1, 2005, inserted “(t)” in (a); and made a minor stylistic change.

RESEARCH REFERENCES

ALR.

Character of property as homestead as affected by its use for business as well as residence purposes. 114 A.L.R. 209.

Homestead exemption as extending to rentals derived from homestead property. 40 A.L.R.2d 897.

Accountability of cotenants for rents and profits or use and occupation. 51 A.L.R.2d 388.

§ 27-33-23. Homes outside a municipality.

In case of a dwelling located on land outside of a municipality, it shall be subject to limitations and restrictions, as follows:

The dwelling and the land on which it is located shall comply with all the requirements of Section 27-33-19, subject to the exclusions of Section 27-33-21, or other parts of this article, and the land included shall be situated as required by Section 27-33-27 of this article.

In the case of a dwelling located outside a municipality, additional lands inside the municipality shall not be added unless actually joined, and unless the owner does not own sufficient eligible lands outside the municipality.

The land to be included with a dwelling for homestead exemption shall not exceed one hundred sixty (160) eligible acres, together with barns, tenant houses, and other necessary out-houses.

If the tract of land upon which the dwelling stands be less than one hundred sixty (160) eligible acres, and if the head of the family owns other eligible land, the homestead exemption may include such additional land nearest the home tract; provided, the additional lands so selected shall be, if possible, in the county of the owner’s residence, and all adjoining land in the same section as the dwelling, and in all cases regular legal subdivisions of a section, of forty (40) acres or more shall be taken before lesser divisions and irregular tracts are taken, the number of acres in no event to exceed the grand total of one hundred sixty (160) acres.

The additional tract or tracts of land selected shall be, if possible, in the county in which the dwelling is located; but if an eligible person owns less than one hundred sixty (160) acres of eligible land in the county of residence and owns additional eligible land in an adjoining county, he shall be allowed such additional land not to exceed a grand total in both counties of one hundred sixty (160) acres.

If no event, whether in the county of residence or not, shall the distance between the nearest boundary of each additional tract of land and the land on which the dwelling house stands, be more than five (5) miles, and in no event shall more than three (3) additional disjoined tracts be added to the tract upon which the dwelling stands.

In the case of land in an adjoining county, application for homestead exemption must be filed in each county, and the application filed in the county in which the additional land lies must be accompanied by two copies of the application in the county of residence. Each of the two (2) copies must be certified by the chancery clerk of the county of residence, as true copies. One (1) copy shall be attached to the original application made to the county in which the additional land lies and the other copy shall be attached to the duplicate of the application made to the county in which the additional land lies.

HISTORY: Codes, 1942, § 9725; Laws, 1940, ch. 127; Laws, 1946, ch. 261, § 11.

RESEARCH REFERENCES

Am. Jur.

40 Am. Jur. 2d, Homestead § 28 et seq.

CJS.

40 C.J.S., Homesteads § 29.

§ 27-33-25. Homes in municipalities.

In case of a dwelling located on land in a municipality, it shall be subject to limitations and restrictions as follows:

On land regularly platted in blocks and lots, the land to be included for homestead exemption shall be limited to adjoining lots; provided, any street, alley or road which is not open to public use may be disregarded in determining the limitation herein fixed.

On platted land, actually joined to unplatted land, all lying inside a municipality, the amount of land that may be included in the homestead for exemption shall be the same as provided for land lying outside a municipality, except that all the land must be actually joined.

On platted or unplatted land in a municipality, actually joined to other land lying outside of the municipality, the owner’s dwelling being in the municipality, the provisions of the article for land lying outside a municipality shall apply to the whole, except that all the land must be actually joined.

On unplatted land, all lying inside a municipality, the homestead shall be determined as in the case of homes located outside of a municipality, except that all the land must be actually joined; provided, a street or road through or across the tract shall be disregarded in determining the limitation herein fixed, and the land divided by such street or road shall be held as actually joined.

HISTORY: Codes, 1942, § 9726; Laws, 1940, ch. 127; Laws, 1946, ch. 261, § 12.

Cross References —

Lands lying outside a municipality, see §27-33-23.

Description of unplatted land, see §27-33-27.

RESEARCH REFERENCES

Am. Jur.

40 Am. Jur. 2d, Homestead § 28 et seq.

CJS.

40 C.J.S., Homesteads § 29.

§ 27-33-27. Unplatted land shall be described and acreage stated.

Land included in an exempt homestead outside a municipality and unplatted land included in an exempt homestead in a municipality shall consist, if possible, of regular legal subdivisions of a section or sections, and tracts of less than forty (40) acres shall not be included unless necessary, and the homestead shall include all adjoining land in the same section as the dwelling before land is included in another section; and in the case of land not surveyed according to the plan of the government surveys, the land shall, as nearly as possible, be defined in straight lines, and the area be, as nearly as practicable, in the form of a square or rectangle, or shall observe such boundaries as streams, bodies of water, railroads or public roads. In all cases, the land shall be described in the application sufficiently to clearly locate and identify the same; also the number of acres in each tract shall be stated, whether shown on the assessment roll or not.

HISTORY: Codes, 1942, § 9727; Laws, 1940, ch. 127; Laws, 1946, ch. 261, § 13.

Cross References —

Elected or appointed official not to derive any pecuniary benefit as result of duties under this section, and penalties therefor, see §25-4-119.

RESEARCH REFERENCES

Am. Jur.

40 Am. Jur. 2d, Homestead § 28 et seq.

CJS.

40 C.J.S., Homesteads § 29.

§ 27-33-29. Effect of destruction, etc., of dwelling.

In the event a dwelling house, eligible for exemption under this article, is destroyed by fire, flood, storm, or other unavoidable cause, or is demolished or being repaired, so that the family group is compelled to temporarily reside in another place, it shall continue as a home for a period of one (1) year after such occurrence.

HISTORY: Codes, 1942, § 9728; Laws, 1940, ch. 127; Laws, 1946, ch. 261, § 14; Laws, 2006, ch. 462, § 1; Laws, 2008, ch. 368, § 1; Laws, 2009, ch. 413, § 1, eff from and after Jan. 1, 2009.

Amendment Notes —

The 2006 amendment, effective March 23, 2006, provided for two versions of the section, the first effective through December 31, 2007, and the second effective from and after January 1, 2008; and in the version effective through December 31, 2007, added “however, a dwelling house . . . after such occurrence” at the end of the section.

The 2008 amendment, in the first version of the section, substituted “December 31, 2008” for “December 31, 2007” in the bracketed effective date language, and “three (3) years” for “two (2) years” in the last sentence; and in the second version of the section, substituted “January 1, 2009” for “January 1, 2008” in the bracketed effective date language.

The 2009 amendment, in the first version, substituted “Through December 31, 2009” for “Through December 31, 2008” in the bracketed effective date information, designated the formerly undesignated paragraph as present (1) and (2), and added “Except as otherwise provided in subsection (2) of this section” to the beginning of (1), and in (2), substituted “four (4)” for “three (3)” and added the language beginning “if construction or repairs have begun”; and in the bracketed effective date information for the second, substituted “From and after January 1, 2010” for “From and after January 1, 2009.”

RESEARCH REFERENCES

Am. Jur.

40 Am. Jur. 2d, Homestead § 169.

§ 27-33-31. Duties of applicant for homestead exemption; procedure for application.

  1. It shall be the duty of every person, who is eligible for and desires the homestead exemption provided for in this article, to comply with the following provisions:
    1. He shall make written application to the county tax assessor on the prescribed form, on or before the first day of April. Applications not on file on or before April 1 of the current year may not be filed, may not be dated back, may not be accepted by the assessor, may not be allowed by the board of supervisors, and may not be considered by the commission, excepting as provided in paragraph (b) of this section.

      Any person who has on file with the tax assessor a valid allowed claim for homestead exemption filed on or after January 1, 1991, shall not be required to annually thereafter reapply for such claim for exemption but shall be credited with such exemption each year so long as such person is entitled to homestead exemption on the same property and there has been no change in the property description, ownership, use or occupancy since January 1 of the preceding year. In the event changes have occurred in the status of the homestead in the property description, ownership, use or occupancy since January 1 of the preceding year, and in the event such person is still eligible for homestead exemption, he shall file a new application and provide all the information required under this section as for the initial application. However, the requirement to file a new application shall not apply to a surviving spouse who is still eligible for homestead exemption. If the deceased spouse qualified for the exemption provided in Section 27-33-67(2), but the surviving spouse does not qualify for such exemption, the surviving spouse must file a new application for homestead exemption.

    2. In cases where the Governor declares by written proclamation that the courthouse or other place that the tax assessor’s office may be located is damaged to such an extent that it is not possible to accept applications for homestead exemption, then the Governor may extend the period for filing by a period not to exceed thirty (30) days.
    3. He shall make the application in quadruplicate.
    4. He shall make separate applications, as provided above, to the respective assessors if the property claimed for exemption lies in two (2) counties, first with the assessor of the county of residence, and then with the assessor of the other county, submitting at the same time two (2) copies of the first application, certified by the chancery clerk as specified by Section 27-33-23(f).
    5. He shall deliver to the assessor the application marked “original,” the copy marked “duplicate,” and the copy marked “triplicate.”
    6. He shall retain the copy marked “quadruplicate” as evidence that the application was made and filed, which quadruplicate may be filed with the board if the original and duplicate are lost; and certified copies of the quadruplicate may be used when so ordered by the board, not later than the meeting of the board held in March of the year following the year in which the application was executed, under such rules and regulations as the commission shall prescribe.
    7. He shall state on the application the name of the owner of the property, and the number and status of all occupants of the home, other than the owner’s family.
    8. He shall state the full name of the applicant, whether the same as the name of the owner or not.
    9. He shall give a parcel number, which shall clearly locate and identify it, and state the acreage contained, as prescribed in Section 27-33-27.
    10. He shall state the kind of title, or ownership right held, from whom and how obtained, and the names of all present owners.
    11. He shall state the number of book and page where the deed, or other conveyance or evidence of ownership, is of public record, or attach to both the original and duplicate application a certified copy of the conveyance by which title is claimed, or copies supported by affidavit of the holder, or by one who has seen and verified the original; or such other evidence of title as may be required by the commission; and the instrument by which title is claimed shall be placed of record, if it may be admitted to record.
    12. He shall state the price for which the property was sold and conveyed to the owner, the amount of the unpaid principal, if any, and the terms of payment thereof, if it was acquired by the owner after July 1, 1938, as evidenced by the date of the acknowledgment of the conveyance. The purchase price and the amount of unpaid principal shall not be required more than one (1) time.
    13. He shall state if any part of the dwelling or land is rented or leased, and the kind of business conducted in the home or on the land.
    14. He shall furnish all the information required by the application, which must be true and correct, and he must supply it in the event he does not prepare the application with his own hand. Except as otherwise provided in Section 27-33-33(2), the information given on the application must not be made or inserted by the assessor or by anyone, except as furnished by the applicant.
    15. He shall make the original application in person or in such manner as may be provided under the rules and regulations of the commission; or it may be made by his agent or attorney, duly constituted in writing, and a copy of such written authority, duly sworn to and acknowledged or attested by two (2) competent witnesses shall be attached to each the original, the duplicate, and the triplicate application for homestead exemption; but the husband or wife may sign for the other if living in the same dwelling.
    16. He shall make affidavit to the application and to the truth of all statements made and answers to questions contained therein, and the oath may be administered by the tax assessor, a member of the board of supervisors, or any other officer authorized by law to take acknowledgments.
    17. He shall give such other pertinent information as may be required by the commission; and he shall promptly give any information requested, and answer any question propounded by the assessor or member of the board of supervisors.
    18. When an applicant has filed a timely application, but has failed to make known his eligibility for an additional exemption as provided for in Section 27-33-67(2), then an application for additional homestead exemption may be filed under such rules and regulations as the commission shall prescribe.
  2. The board of supervisors may authorize a charge of Fifty Cents (50¢) per subsequent annual renewal application, which is returned by the applicant by mail, to be used toward defraying the expense of the mailing process of the subsequent annual renewal application. The charge provided for herein shall not be assessed against any person returning the subsequent annual renewal application in person.
  3. In addition to any other fine, imprisonment or sentence which may be imposed for violation of the Mississippi Homestead Exemption Law of 1946, any person who violates such law through fraudulent application or by willful failure to notify the tax assessor of changes in the status of the homestead, when required to do so under subsection (1)(a) of this section, shall be guilty of a felony and upon conviction may be punished by a fine of not more than Five Thousand Dollars ($5,000.00) or by imprisonment for not more than two (2) years, or both.

HISTORY: Codes, 1942, § 9729; Laws, 1940, ch. 127; Laws, 1946, ch. 261, § 15; Laws, 1954, Ex. ch. 37; Laws, 1956, ch. 285; Laws, 1960, ch. 470, § 1; Laws, 1975, ch. 457, § 5; Laws, 1976, ch. 328; Laws, 1976, ch. 426; Laws, 1979, ch. 302, § 6; Laws, 1984, ch. 453, § 12; Laws, 1991, ch. 390, § 2; Laws, 1991, ch. 602, § 3; Laws, 1993, ch. 324, § 1; Laws, 1993, ch. 513, § 4; Laws, 1998, ch. 450, § 1; Laws, 2002, ch. 436, § 1; Laws, 2003, ch. 327, § 2, eff from and after July 1, 2003.

Editor’s Notes —

Laws of 1979, ch. 302, § 11, to take effect and be in force from and after January 1, 1979, provides as follows:

SECTION 11. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income tax law or sales or use tax laws prior to the date on which the applicable sections of this act become effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which the applicable sections of this act become effective or shall thereafter be begun; and the provisions of the income tax law or sales or use tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to the date on which the applicable sections of this act become effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.

Laws of 1991, ch. 602, § 9, effective July 1, 1991, provides as follows:

“SECTION 9. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 1993, ch. 513, § 9, effective July 1, 1993, provides as follows:

“SECTION 9. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 1994, ch. 561, § 6, eff from and after passage (approved April 5, 1994), provides as follows:

“SECTION 6. The provisions of Section 27-33-31 to the contrary notwithstanding, any person who is granted a homestead exemption pursuant to the provisions of this act, may file for such exemption at any time prior to April 30, 1994.”

Cross References —

Time of accrual of right to exemption, see §27-33-7.

Requirement that homeowner file application for exemption every year, unless not required to file as provided in this section, see §27-33-7.

Application for exemption by person inducted into armed forces, see §27-33-19.

Duties of Department of Revenue, see §27-33-41.

Criminal offense for making oath to false application, see §27-33-57.

Penalties for fraud, see §27-33-59.

Time for reassessment and collection of taxes upon disallowance of exemption, see §27-33-65.

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any felony violation, see §99-19-73.

OPINIONS OF THE ATTORNEY GENERAL

April 1 is statutory deadline for applying for homestead exemption and there is no authority for filing after that date, even when April 1 falls on Sunday. Weathers, April 18, 1990, A.G. Op. #90-0249.

Taxpayer, having failed to claim homestead exemption allowed by law, may not have homestead exemption allowed at later date; over sixty-five homestead exemption is created and defined by same statute that creates and defines “regular” homestead exemption and it must be affirmatively claimed before April 1 of each year. Bishop, May 11, 1990, A.G. Op. #90-0297.

Provisions of Section 27-33-31(2) are not retroactive to taxes lawfully accrued prior to July 1, 1991. Hollimon, July 8, 1992, A.G. Op. #92-0471.

A board of supervisors may not allow a homestead exemption for a taxpayer who does not comply with the provisions of Miss. Code Section 27-33-31. Williams, July 25, 1997, A.G. Op. #97-0438.

RESEARCH REFERENCES

Am. Jur.

40 Am. Jur. 2d, Homestead § 59 et seq.

9 Am. Jur. Legal Forms 2d, Homestead, § 135:15 et seq. (declarations of homestead exemption).

6 Am. Jur. Proof of Facts, Homestead, Proof No. 1 (existence of homestead exemption).

CJS.

40 C.J.S., Homesteads § 11 et seq.

§ 27-33-33. Duties of tax assessor; assessor authorized to amend homestead exemption applications under certain circumstances.

  1. The county tax assessor shall perform such duties as are generally required by him by this article and with respect to exempt homesteads, and the application therefor, and his duties are specifically defined as follows:
    1. He shall, in each year the land roll is made, require that all lands and buildings which have been or are claimed for homestead exemption be separately assessed on the land roll; and he shall, in the case of homestead lands not already separately assessed on the land roll, prepare proper notice to the board of supervisors requesting that the land assessment roll be changed so that all homestead property shall be separately assessed; and in the case of newly constructed dwellings, he shall carefully inspect the same and recommend to the board the value at which such dwellings should be assessed; and when rural lands are divided and a part included in the homestead exemption, he shall assess the respective tracts at the value used for cultivable lands and for uncultivable lands, and fairly assess homesteads and nonhomesteads at the same proportion to true value.
    2. He shall keep available a supply of the prescribed blank homestead exemption applications, and he shall require each applicant to properly execute the application in entire conformity with the requirements of Section 27-33-31.
    3. He shall aid the applicant in executing the application.
    4. He shall notify the applicant if an application for homestead exemption is incorrect or incomplete in any substantial particular, and require that it be properly and completely executed before accepting it for delivery to the clerk.
    5. He shall, when an application is accepted by him, retain the original, the duplicate and the triplicate. He shall endorse “filed” on the quadruplicate with the date and his official signature and return it to the applicant as evidence of the application and that it was filed.
    6. He shall promptly give to the board of supervisors any knowledge or information he may have, or any fact he may have knowledge of, bearing on the eligibility of the applying person or property and not revealed in the application; and note on the application any condition requiring special consideration.
    7. He shall, on the first day of each month, deliver to the clerk of the board of supervisors all originals and duplicates of applications for homestead exemption received and accepted by him during the preceding month.
    8. He shall attend all meetings of the board when any matter with respect to homestead exemptions is being considered by it and shall render such assistance and perform such services as the board may direct from time to time.
    9. He shall, at least ten (10) days but not more than thirty (30) days prior to April 1 of each year, publish notice in a newspaper having general circulation in the county in which he serves as tax assessor informing persons who are receiving homestead exemption that the tax assessor must be notified if changes have occurred in the status of the homestead in the property description, ownership, use or occupancy since January 1 of the preceding year and that, in the event such persons are still eligible for homestead exemption, a new application for homestead exemption must be filed.
    1. If the tax assessor discovers a change in ownership in a portion of the homestead property that may result in the homestead exemption being applied to ineligible property and the owner of the homestead property fails to file a new application during the preceding year as required by Section 27-33-31, the tax assessor may amend the application to reflect such change on or before June 1 of that roll year.
    2. If parcel number changes occur due to reappraisal, mapping maintenance or updates, the tax assessor may amend the homestead application to reflect such changes on behalf of the owner of the homestead on or before June 1 of that roll year.
    3. If a change in ownership occurs because of the death of an owner and the surviving spouse of the owner is still eligible for homestead exemption and not required to file a new application, the tax assessor may amend the application by removing the name of the deceased spouse and adding the surviving spouse’s birth date for the purpose of correcting the land roll and the supplemental roll.
    4. Should eligible property on an initial or renewed application fail to be listed due to a clerical error, such application may be amended by the tax assessor on behalf of the applicant to list such eligible property prior to the last Monday in August.
    5. Amendments made to applications under this subsection may be allowed by the board of supervisors and certified to the commission.

HISTORY: Codes, 1942, § 9730; Laws, 1940, ch. 127; Laws, 1946, ch. 261, § 16; Laws, 1960, ch. 470, § 2; Laws, 1975, ch. 457, § 6; Laws, 1984, ch. 453, § 13; Laws, 1991, ch. 390, § 3; Laws, 1991, ch. 602, § 4; Laws, 1993, ch. 324, § 2; Laws, 2003, ch. 327, § 1, eff from and after July 1, 2003.

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected an enacting error in the paragraph (d) of subsection (2). The word “to ” was added following “prior”. The Joint Committee ratified the correction at its July 8, 2004, meeting.

Editor’s Notes —

Laws of 1991, ch. 602, § 9, effective July 1, 1991, provides as follows:

“SECTION 9. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Cross References —

Assessor’s duty to gather and record data, see §27-1-19.

Assessment of taxes, see §27-35-1 et seq.

OPINIONS OF THE ATTORNEY GENERAL

Miss. Code Section 27-33-33 provides the only obligations for tax assessors and collectors to notify persons regarding changes in homestead exemption status, and other forms of notice are not required. Williams, July 25, 1997, A.G. Op. #97-0438.

RESEARCH REFERENCES

ALR.

Application of requirement that newspaper be locally published for official notice publication. 85 A.L.R.4th 581.

§ 27-33-35. Duties of clerk of board of supervisors.

The clerk of the board of supervisors shall keep all records and documents relating to homestead exemption matters coming before the board and perform such services as are generally required of him by Section 19-3-27, and in addition to such general duties:

He shall receive applications for homestead exemption as they are delivered to him by the tax assessor, as required in Section 27-33-33(g); and before June 1 and in the manner prescribed by the rules and regulations of the Tax Commission, he shall forward the originals of all applications to the commission in Jackson, Mississippi, and (1) on the first day of each regular monthly meeting of the board of supervisors he shall present to it all applications for homestead exemption in his hands at that time for the board’s consideration, as directed hereafter in this article, (2) when not in use, said applications shall be kept on file in alphabetical order, and (3) at the end of each current year he shall deliver duplicate homestead exemption applications that are no longer valid to the chancery clerk of the county to be held by him as a public record for at least three (3) years. This shall also include all applications disallowed by the board.

He shall make the supplemental roll of homestead exemptions granted from the applications therefor (not from the land roll), the year the land roll is made, as soon as reasonably possible after the roll has been approved by the commission and has been finally approved of minute record by the board of supervisors, and only after the board has approved or disapproved all applications.

He shall make the supplemental roll as prescribed by the commission.

He shall make the proper entry in all columns on the supplemental roll, as defined in Section 27-33-11(n), and shall add truly and correctly each column of values of said roll and carry the results thereof to the grand total; and shall certify a copy of the supplemental roll to the tax collector in the same manner as the regular assessment roll is certified.

He shall make in triplicate the supplemental roll and the original shall be forwarded immediately to the commission, one (1) copy shall be attached to the original land assessment roll, and the other copy shall be delivered to the tax collector as a legal part of the regular land assessment roll, as provided by Section 27-33-11(n). In counties having two (2) judicial districts, he shall make four (4) copies, one (1) for each judicial district, or separate rolls for each district, as may be directed by order of the board of supervisors. The original supplemental roll shall be forwarded to the commission no later than December 31 of each year.

He shall also prepare two (2) certificates of tax loss from the approved applications for homestead exemption and from current legally completed land assessment roll, including the supplemental roll as defined in Section 27-33-11(n), which certificates shall be made on forms to be prescribed and furnished by the commission. One (1) certificate shall reflect the tax loss incurred because of the exemptions provided to applicants under the age of sixty-five (65) and not disabled as defined in this article, and the other shall reflect the tax loss incurred because of the exemptions provided to applicants aged sixty-five (65) or over and disabled as defined in this article.

The certificates shall show truly and correctly the total number of applications allowed for homestead exemption and the total tax loss resulting from applications allowed for homestead exemption; and such additional information as the commission may require.

The certificates shall be made in triplicate and be certified by him as being true and correct; and not later than December 31 of each year he shall forward the original certificates to the commission, deliver the duplicate certificates to the tax collector, and retain the triplicate certificates in his file as a public record. Certificates received later than June 1 of the year following the year in which the supplemental roll is made shall not be considered for reimbursement by the commission.

HISTORY: Codes, 1942, § 9731; Laws, 1940, ch. 127; Laws, 1946, ch. 261 § 17; Laws, 1975, ch. 457, § 7; Laws, 1984, ch. 453, § 14; Laws, 1991, ch. 390, § 4; Laws, 1991, ch. 602, § 5; Laws, 1993, ch. 324, § 3; Laws, 1993, ch. 513, § 5; Laws, 2001, ch. 334, § 2; Laws, 2002, ch. 369, § 1, eff from and after passage (approved Mar. 18, 2002.).

Editor’s Notes —

Laws of 1991, ch. 602, § 9, effective July 1, 1991, provides as follows:

“SECTION 9. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 1993, ch. 513, § 9, effective July 1, 1993, provides as follows:

“SECTION 9. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Cross References —

Compensation of clerk for copying assessment rolls, see §25-3-21.

Tax Commission as meaning Department of Revenue, see §27-3-4.

Duties of chancery clerk, see §27-33-39.

Completion of assessment rolls, see §27-35-123.

§ 27-33-37. Duties and powers of the board of supervisors.

The board of supervisors shall perform the duties imposed by this article on the members, the president, and the board as a unit, with the powers and authority granted and as necessary for the proper administration of the article, and specifically as set out in this section.

At each regular monthly meeting the president of the board shall require of and receive from the clerk of the board all applications for homestead exemption having come into his hands as provided in Section 27-33-35 of this article.

As soon as practicable after convening, at each regular monthly meeting, the board, in the light of public records, personal knowledge, information given by the assessor, and any other reliable source of information that may be available, shall examine each application which has been delivered to the clerk by the tax assessor, and pass upon its correctness and the eligibility of the property and of the person, under the law, as fully as may be done before final approval, after the land roll has been finally approved of minute record; and the board shall carefully consider and construe the relationship between buyers and sellers of property on which homestead exemption is sought, and the terms, conditions, rate of interest, payments made and to be made, of all conveyances doubtful in such respect. One (1) member of the board shall check each application prior to the time for final approval, and shall indicate if it should be approved, disapproved, or if it requires further investigation.

If any application be found incorrect or incomplete in any particular required by law, or deficient in any respect, the board shall give notice immediately to the applicant, in writing, by mail, advising the applicant of the defect and the nature thereof, so that the applicant may correct it, if it can be corrected, before the time for final action by the board.

The year in which the land roll is made, at the meeting of the board of supervisors at which the certificate of the department finally approving the land assessment roll is received and entered in its minutes, and at the September meeting the board of supervisors shall complete the consideration of each and every application for homestead exemption; and all applications, or claims, not clearly within the provisions and requirements of this article shall be disallowed by the board. Where it appears to the board, in a case or cases involving transactions completed after July 1, 1938, that conveyances have been made without bona fide consideration, and liens taken with questionable consideration or values, or where the payments on the principal have not been made as required, or there is evidence of any kind that the transactions were not bona fide in every particular, and were entered into for the purpose of obtaining a homestead exemption contrary to the letter and spirit of law, the application shall be disallowed.

Each application shall be plainly endorsed “allowed” or “disallowed” as the case may be, over the date, and the signature of the president of the board, who may use a facsimile stamp for the purposes; and, in the space provided on the application for that purpose, there shall be entered for each assessment, (1) the page and line number of the assessment on the land roll, (2) the total number of acres, (3) the total assessed value of the land, (4) the assessed value of the buildings, (5) the total assessed value of the exempted land and buildings, (6) the assessed value of the land and buildings not exempted, (7) the name of the road district, if any, in which the property lies, and (8) the name of the school district in which the property lies.

All applicants, whose applications are finally disallowed by the board, shall be given notice immediately by the board, in writing, by mail. Petitions and objections by applicants for correction or amendment shall be heard by the board at the next regular meeting of the board after notice that the application was finally disallowed.

It shall not be necessary that an order be entered on the minutes of the board which allows or disallows an application as provided by paragraph (f) of this section, unless there be a division among the board members, then an order shall be entered on the minutes recording the aye and nay vote.

The board of supervisors shall have, and is hereby given, the power and authority to summon and examine witnesses under oath, to examine records, and to do any and all other things necessary and proper to ascertain the facts with respect to any application, or claim, for homestead exemption presented to it. The board shall disallow any application for homestead exemption when it is found that the person or the property was ineligible, after the supplemental roll is approved and within one (1) year after that in which the application was executed; and it shall correct, likewise, any and all errors found in the supplemental roll. When an application is disallowed by the board after the supplemental roll has been approved, it shall give notice and proceed as in the case of a rejection by the department. A certified copy of the order finally disallowing an application, and making a correction in the supplemental roll must be adopted before the last Monday of August and shall be received by the department no later than September 15 of the year following the year in which the supplemental roll was made.

At the first regular or special meeting of the board of supervisors held after the supplemental roll, required by Section 27-33-35 of this article, has been made, it shall examine the roll, and if found correct shall enter in the minutes an order approving the roll; and the applications disallowed shall be listed in the minutes by name and amount, with the reason for disallowance. A copy of the order shall be attached to the supplemental roll and sent to the department.

All applicants whose applications are rejected for reimbursement of tax loss by the department, after having been allowed by the board, shall be given notice immediately by the board, in writing, by mail, with the reasons for the rejection by the department, and the applicants shall have thirty (30) days in which to file objections thereto, which objections shall be heard by the board at the same or the next regular meeting after objections are filed by the applicant. If the board finds that in its opinion the application should be allowed, it shall continue the matter in its record, and present its objection to the rejection, with evidence in support of it, to the department. All applications finally rejected by the department or by the Board of Tax Appeals shall be disallowed by the board, and entered of minute record.

When the board shall receive notice from the department that an application for homestead exemption has been rejected by the department for reimbursement of tax loss, the board shall proceed in the manner prescribed in paragraph (j) of this section. Upon the hearing of objections of the applicant, if the board finds that the application should be disallowed, it shall so order and notify the department that its rejection has been “accepted.” If the board is of the opinion that the application should be allowed, it shall notify the department that it objects to the rejection of the application, and shall submit, in writing, its reasons for the “objection.” All such matters between the board and the department may be concluded by correspondence, or by personal appearance of the board, or one or more of its members, the clerk, or the assessor, or by a representative of the department present at any meeting of the board. If upon consideration of the objection, the department determines that the application for homestead exemption should be allowed; it will reverse the adjustment resulting from the department’s rejection of the application and advise the board of this reversal. If upon consideration of the objection, the department determines that it had properly rejected the application for homestead exemption; it shall advise the board that its objection has been denied by the department. Within thirty (30) days from the date of the notice from the department advising the board that its objection had been denied, the board can appeal this denial of the objection by the department to the Board of Tax Appeals. The decision of the Board of Tax Appeals on the appeal by the board from the denial by the department of the board’s objection to the department’s rejection of an application for reimbursement of the tax loss shall be final, and the board and the department will either allow or disallow the application based on the decision of the Board of Tax Appeals.

It shall be the duty of the board, and it is hereby given the power to order the tax collector, by an order entered on its minutes, to reassess, and list as subject to all taxes, the property described in an application for homestead exemption and as entered on the regular land assessment roll, under the following circumstances:

When an application for homestead exemption is finally rejected by the department for reimbursement of tax loss which has been regularly approved by the board and entered on the supplemental roll; or

Where an application has been wrongfully allowed by the board.

When any property has been reassessed as herein provided, all additional taxes due as a result of such reassessment shall become due and be payable on or before the first day of February of the year following that in which notice to make the reassessment is issued; and if not paid, the tax collector shall proceed to sell the property for the additional taxes in the same manner and at the same time other property is sold for the current year’s taxes, or he may collect the taxes by all methods by which other taxes on real estate may be collected. Provided, no penalty or interest shall be applied for any period prior to February 1 of the year following that in which the reassessment is made, and provided further, that such reassessment shall not take effect or become a lien on the property of bona fide purchasers or encumbrancers for value without notice thereof, unless there shall have been filed prior to their attaining such status a notice of rejection in the chancery clerk’s office in the county in which the property is located, which notice shall be recorded and indexed as are deeds; but the applicant shall in all cases remain personally liable for such reassessment.

The board of supervisors may employ the clerk of the board to collect and assemble data and information and to perform the services required of the board by paragraph (e) of this section and to make investigations required in connection with the duties of the board in determining the eligibility of homestead exemptions and to perform all other ministerial duties required of the board in connection with administering the Homestead Exemption Law and as directed by the board. If the board employs the clerk, he shall be paid out of the general county fund as follows: for the first two thousand (2,000) applications he may, in the discretion of the board, be paid not exceeding One Dollar ($1.00) each, for the next two thousand (2,000) applications he may be paid not exceeding Seventy-five Cents (75¢) each, for the next two thousand (2,000) applications he may be paid not exceeding Fifty Cents (50¢) each, for the next two thousand (2,000) applications he may be paid not exceeding Thirty-five Cents (35¢) each, all over the above number he shall be paid not exceeding Twenty-five Cents (25¢) each. The board shall require the assessor to correctly describe all lands included in any applications for homestead exemption, and to assess all such lands on the land assessment roll, separately from other lands, as required by this article; and to present to the board all proper and necessary notices for the correction of land descriptions on the roll, changes in ownership, and for increases and decreases in the assessments of exempt homes.

HISTORY: Codes, 1942, § 9732; Laws, 1940, ch. 127; Laws, 1942, ch. 123; Laws, 1946, ch. 261, § 18; Laws, 1958, ch. 211; Laws, 1966, ch. 642, § 1; Laws, 1968, ch. 361, § 33; Laws, 1984, ch. 453, § 15; Laws, 1988 Ex Sess, ch. 14, § 19; brought forward, Laws, 1991, ch. 390, § 5; Laws, 1991, ch. 602, § 6; Laws, 1993, ch. 513, § 6; Laws, 1997, ch. 345, § 1; Laws, 2009, ch. 492, § 66, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 1991, ch. 602, § 9, effective July 1, 1991, provides as follows:

“SECTION 9. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 1993, ch. 513, § 9, effective July 1, 1993, provides as follows:

“SECTION 9. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 2009, ch. 492, § 144 provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2010, substituted “department” for “commission” throughout the section; inserted “of this section” following “paragraph (f)” in (g); rewrote (k); and made minor stylistic changes throughout.

Cross References —

Board of Tax Appeals generally, see §27-4-1 et seq.

Time for reassessment and collection of taxes upon disallowance of exemption, see §27-33-65.

Equalization of assessment rolls, see §27-35-83 et seq.

OPINIONS OF THE ATTORNEY GENERAL

First two thousand homestead exemption applications filed would generate one dollar compensation for Chancery Clerk for each application; this compensation is limited to processing application and would not be owed for already approved prior year’s applications. O’Neal Oct. 14, 1993, A.G. Op. #93-0606.

If new owner of real property is bona fide purchaser for value without notice, lien for additional taxes will not attach to property or impose personal liability on new owner; rather previous owner and homestead applicant is personally liable for reassessment. Tyner, March 17, 1994, A.G. Op. #94-0116.

If a new owner of a residence is a bona fide purchaser thereof for value and without notice of the rejection of the homestead exemption application upon such property, then the lien for additional taxes due to rejection of the application will neither attach to the property nor impose personal liability upon the new owner. Chapman, January 22, 1999, A.G. Op. #99-0015.

Protection of an original buyer, who was a bona fide purchaser without notice of a lien, extends to all subsequent purchasers of the property, even where they have notice of the lien. Harmon, Sept. 29, 2006, A.G. Op. 06-0480.

§ 27-33-39. Duties of the chancery clerk.

The chancery clerk of the county shall,

Assist the board of supervisors in dealing with applications for homestead exemption, and present, on the call of the board, all records from his office necessary for the allowance or disallowance of any application for homestead exemption coming before the board; and

Receive from the clerk of the board of supervisors the applications filed for homestead exemption, as provided in Section 27-33-35, paragraph (a), and preserve them accessible as public records for at least three (3) years.

HISTORY: Codes, 1942, § 9733; Laws, 1940, ch. 127; Laws, 1946, ch. 261, § 19.

Cross References —

Duties of clerk of board of supervisors, see §27-33-35.

§ 27-33-41. Duties and powers of Department of Revenue; administration; reimbursement.

The administration of this article is hereby vested in the Department of Revenue, and it shall have the power and the authority necessary to secure compliance with its provisions uniformly throughout the state. The department shall, in addition to its general duties of administration of the article, do the specific things set out in this section:

It shall adopt and issue to tax assessors, clerks, boards of supervisors, and all other officers or offices to which this article applies, rules and regulations, not inconsistent with the provisions of the article, affecting the applications and all proceedings, records, hearings and other pertinent subjects, relating to property for which a homestead exemption is claimed; and such rules and regulations shall be observed by such officers, boards and offices, in all respects, and in the performance of any and all duties imposed and powers granted by this article.

It shall prescribe the form of and furnish suitable application forms, or blanks, for the purpose of carrying out the provisions of this article, and shall deliver to each assessor a sufficient number of such blanks for the use of homeowners.

It shall have authority and it shall be its duty to examine all applications for homestead exemption allowed under this article, to determine if the provisions of the article have been complied with by the applicant, the tax assessor, the board of supervisors, the clerk, and all others, and if the exemptions have been lawfully allowed; and it shall reject for reimbursement of tax loss any exemption allowed by the board which does not conform to the requirements of law in every substantial particular or for which no application has been sent to the department as required in Section 27-33-35(a), and shall correct or have corrected any errors; and the tax loss to be reimbursed shall be adjusted to accord with the findings of the department.

When an application is rejected, notice thereof shall be given as provided by this section, and the acceptance or objection by the board shall be determined as provided by Section 27-33-37(k).

It shall have authority to examine the assessment rolls, any account register, file, document, record or paper relating to receipts and disbursements of the taxing unit or any and all matters relating to homestead exemptions allowed and tax losses to be reimbursed. It shall also have the authority to examine any report or return received by the department to verify any claims made on homestead exemption applications.

It shall have the authority to summon and examine under oath any officer or other person with respect to any matter bearing upon the exemption of a home or homes, and to do any and all other things necessary and proper to ascertain the facts with respect to any application or claim for homestead exemption; and it may require the board to furnish any information or document necessary to the performance of its duties or the correct determination of any question before it to which the board is a party.

The reimbursement for the annual tax loss to the taxing units shall be due and payable in two (2) installments; the first on March 1 and the second on September 1 of each year. The clerk’s certificate of tax loss when in accord with the supplemental roll and the applications as filed with the department shall constitute a request by the board for reimbursement of the tax loss. The department shall not pay any reimbursement for annual tax loss to any taxing unit to which Section 27-39-203(7) applies until after the taxing unit has complied with the notice requirement of Section 27-39-203(7).

It shall, on or before the first day of March each year, certify to the Department of Finance and Administration the amount of the first installment to be paid to each taxing unit in the state, which shall be one-half (1/2) of the amount due, with adjustments, which is the amount of the first installment less any charges against the account and plus any credits by reason of previous charges which have been cancelled. However, if the copy of the county land roll, the supplemental roll and the clerk’s certificate of tax loss have not been filed with and approved by the department by February 1, the department shall be allowed thirty (30) days after the filing of the rolls and the said certificate in which to perform the duties hereby imposed.

It shall, on or before the first day of September each year, certify to the Department of Finance and Administration the amount of the second installment to be paid to each taxing unit in the state, which shall be the remainder of the amount due with adjustments, which is an amount equal to the first installment less any charges against the account and plus any credits by reason of previous charges which have been cancelled. Adjustments, either charges or credits, against the amount of tax loss to any taxing unit may be made at any time as provided in paragraph (j) of this section.

In the event an adjustment in the amount of the tax loss has been determined by the department, it shall give notice, in writing, to the board of supervisors, which notice shall be considered by the board at its next meeting, regular, adjourned or special. If the board accepts the adjustment, it shall promptly so advise the department, using such form as may be prescribed and furnished by the department. If the board objects to the adjustment, it shall promptly so advise the department, using such forms as may be prescribed and furnished by the department, stating in detail the grounds for its objection and providing any supporting documentation for its objection. Upon receipt of the board’s objection, the department will consider same and determine whether or not the objection is valid. All such matters between the board and the department on this objection may be concluded by correspondence, or by personal appearance of the board, or one or more of its members, the clerk, or the assessor, or by a representative of the department present at any meeting of the board. If upon consideration of the objection, the department determines that the application for homestead exemption should be allowed; it will reverse the adjustment resulting from the department’s rejection of the application and advise the board of this reversal. If upon consideration of the objection, the department determines that it had properly rejected the application for homestead exemption; it shall advise the board that its objection has been denied by the department. Within thirty (30) days from the date of the notice from the department advising the board that its objection had been denied, the board can appeal this denial of the objection by the department to the Board of Tax Appeals. At any hearing on the appeal by the board to the Board of Tax Appeals on the department’s denial of the board’s objection to the department’s rejection of an application for homestead exemption, the decision of the department to reject the homestead exemption application shall be prima facie correct.

It shall be the duty of the department and it shall have authority to charge the account of any taxing unit with amounts of homestead exemption tax loss claimed by the taxing unit in the certificate of tax loss and the supplemental roll and to deduct the amount from subsequent installments, either first or second. Such charges shall be made when homestead exemption applications are rejected, in whole or in part, for reimbursement of tax loss or when errors are discovered in the supplemental roll or clerk’s certificate of tax loss.

The authority of the department to reject an application for reimbursement of tax loss shall not be exercised later than one (1) year after the first day of January of the year next following that in which the application was filed by the applicant; but this limitation shall not apply in cases of fraud, nor where the same person was granted exemption on two (2) separate homes.

Notice of adjustments in tax loss payments and notice of applications rejected shall be given by mail, addressed to the clerk of the board, and the notice directed to the president of the board of supervisors of the county. The date of mailing shall be the date of the notice.

The department shall file and preserve full, complete and accurate records of all tax loss payments and adjustments in tax loss payments made under the provisions of this article, including the certificates of tax loss for a period of three (3) years from the date thereof. The department shall file and preserve for a period of three (3) years all applications for homestead exemption filed with it and copies of all supplemental rolls, counting from the first day of January of the year in which they are required to be executed or made. All records enumerated may be destroyed by the department, when kept for the time required. All other documents, records, papers and correspondence may be destroyed in accordance with approved record retention schedules.

The department shall, on or before June 1 of any year, pay the second installment, or a part thereof, to any school taxing unit upon submission to the department of proof, in the form of a certificate of necessity, executed by the county superintendent of education for the county general school fund, or for a county school district fund, and by the city superintendent of schools for a municipal separate school district, that there is not sufficient money in the maintenance fund of the taxing unit to pay the salaries of teachers and school bus drivers for the current school term. Such payment shall be made as provided in paragraph (h) of this section.

The county tax collectors shall enter, or cause to be entered, all transactions regarding the titling or registration of vehicles into the statewide telecommunications system in compliance with the provisions of Section 63-21-18. Failure of any tax collector to comply with the provisions of this paragraph shall subject the county to the withholding of reimbursements of homestead exemption tax loss as provided under Section 63-21-18.

HISTORY: Codes, 1942, § 9734; Laws, 1940, ch. 127; Laws, 1942, ch. 130; Laws, 1946, ch. 261, § 20; Laws, 1975, ch. 457, § 8; Laws, 1984, ch. 453, § 16; Laws, 1990, ch. 415, § 2; Laws, 1991, ch. 602, § 7; Laws, 2009, ch. 492, § 67; Laws, 2014, ch. 449, § 2, eff from and after July 1, 2014.

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected typographical errors in the internal statutory references by substituting “Section 27-39-203(7)” for “Section 27-39-203(7) of this act” both times it appears in (f). The Joint Committee ratified the correction at its July 24, 2014, meeting.

Editor’s Notes —

Laws of 1991, ch. 602, § 9, effective July 1, 1991, provides as follows:

“SECTION 9. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Section7-7-2, as added by Laws of 1984, Chapter 488, § 90, and amended by Laws of 1985, Chapter 455, § 14, Laws of 1986, Chapter 499, § 1, provided, at subsection (2) therein, that the words “state auditor of public accounts,” “state auditor”, and “auditor” appearing in the laws of the state in connection with the performance of auditor’s functions transferred to the state fiscal management board, shall be the state fiscal management board, and, more particularly, such words or terms shall mean the state fiscal management board whenever they appear. Thereafter, Laws of 1989, Chapter 532, § 2, amended §7-7-2 to provide that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer, and, more particularly, such words or terms shall mean the State Fiscal Officer whenever they appear. Subsequently, Laws of 1989, ch. 544, § 17, effective July 1, 1989, and codified as §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Laws of 2009, ch. 492, § 144 provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2010, substituted “Department of Revenue” for “State Tax Commission”; substituted “department” for “commission” throughout the section; substituted “Department of Finance and Administration” for “State Auditor” in (g) and (h); rewrote (i); added “in accordance with approved record retention schedules” at the end of ( l ); and made a minor stylistic change.

The 2014 amendment added the last sentence to (f); substituted “paragraph (j)” for “subsection (j)” in (h); and made minor stylistic changes.

Cross References —

Department of Revenue, see §27-3-1 et seq.

Board of Tax Appeals, see §27-4-1 et seq.

Homestead exemptions, see §§27-33-3 and27-33-67 et seq.

Penalties for fraud, see §27-33-59.

Filing of recapitulation with Department of Revenue by board of supervisors, see §27-35-111.

Tax loss under general county ad valorem tax levy entitled to reimbursement as homestead exemption, see §27-39-303.

Levy to defray cost of reappraisal not being reimbursable under Homestead Exemption Law, see §27-39-325.

Payment of funds of one governmental authority into the funds of another for establishment of regional vocational education centers not being charged against reimbursements under this section, see §37-31-77.

Authority of state auditor to withhold funds from political subdivision which is in arrears in payment of loan made under water pollution abatement grant program, see §49-17-69.

Water Pollution Control Revolving Fund, see §49-17-87.

Forfeiture of right to receive homestead exemption upon default in repayment of loan from railroad revitalization fund, see §57-43-11.

Forfeiture by municipality of right to receive homestead exemption reimbursement as result of failing to meet loan repayment obligations under the Mississippi Business Investment Act, see §57-61-15.

JUDICIAL DECISIONS

I. UNDER CURRENT LAW.

1.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. Validity.

7. Construction and application.

I. UNDER CURRENT LAW.

1.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. Validity.

Statute providing that one half of all ad valorem taxes collected for road purposes by or for a county on property within a municipality, the streets of which are worked at the expense of the municipality, shall be paid over to the municipality, was neither repealed nor amended by the Homestead Exemption Law, with the provision therein relating to reimbursement of the taxing units by the state for tax loss resulting from being prevented from collecting ad valorem taxes on homestead property for road purposes. Coahoma County v. Clarksdale, 192 Miss. 851, 7 So. 2d 882, 1942 Miss. LEXIS 74 (Miss. 1942).

7. Construction and application.

When a county received a sum of money from the state as a reimbursement for tax loss by reason of its being prevented by the Homestead Exemption Law from collecting ad valorem taxes for road purposes on homestead property in a municipality, the funds so received were in lieu of such ad valorem taxes, and, in view of the statute providing that one half of all ad valorem taxes collected by or for a county on property within a municipality for road purposes should be paid over to the municipality, one half of the amount thus received from the state should have been paid over by the county to the municipality. Coahoma County v. Clarksdale, 192 Miss. 851, 7 So. 2d 882, 1942 Miss. LEXIS 74 (Miss. 1942).

§ 27-33-43. Repealed.

Repealed by Laws, 1984, ch. 453, § 22, eff from and after January 1, 1985.

[Codes, 1942, § 9734.5; Laws, 1952, ch 423]

Editor’s Notes —

Former §27-33-43 related to duties and powers of state tax commission as to exemptions where municipality extends corporate limits.

§ 27-33-45. Duties of the state auditor.

The auditor shall, upon receipt of the requisitions of the commission provided for in paragraphs (g) and (h) of Section 27-33-41, issue his warrants on the state treasurer to pay to the taxing units the amount set out in the requisitions. The warrant shall be made payable to the official depository for the funds of the taxing unit. He shall issue no warrant for such purpose except upon the requisition of the commission.

HISTORY: Codes, 1942, § 9735; Laws, 1940, ch. 127; Laws, 1946, ch. 261, § 21; Laws, 1984, ch. 453, § 17, eff from and after January 1, 1985.

Editor’s Notes —

Section7-7-2, as added by Laws of 1984, Chapter 488, § 90, and amended by Laws of 1985, Chapter 455, § 14 and Laws of 1986, Chapter 499, § 1, provided, at subsection (2) therein, that the words “state auditor of public accounts,” “state auditor”, and “auditor” appearing in the laws of the state in connection with the performance of auditor’s functions transferred to the state fiscal management board, shall be the state fiscal management board, and, more particularly, such words or terms shall mean the state fiscal management board whenever they appear. Thereafter, Laws of 1989, Chapter 532, § 2, amended §7-7-2 to provide that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer, and, more particularly, such words or terms shall mean the State Fiscal Officer whenever they appear. Subsequently, Laws of 1989, ch. 544, § 17, effective July 1, 1989, and codified as §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

§ 27-33-47. Duties of the state treasurer.

The treasurer shall pay the warrants of the state auditor provided for in Section 27-33-45 of this article, out of any monies in the state treasury appropriated for the purposes provided by this article.

HISTORY: Codes, 1942, § 9736; Laws, 1940, ch. 127; Laws, 1946, ch. 261, § 22.

Editor’s Notes —

Section7-7-2, as added by Laws of 1984, Chapter 488, § 90, and amended by Laws of 1985, Chapter 455, § 14 and Laws of 1986, Chapter 499, § 1, provided, at subsection (2) therein, that the words “state auditor of public accounts,” “state auditor”, and “auditor” appearing in the laws of the state in connection with the performance of auditor’s functions transferred to the state fiscal management board, shall be the state fiscal management board, and, more particularly, such words or terms shall mean the state fiscal management board whenever they appear. Thereafter, Laws of 1989, Chapter 532, § 2, amended §7-7-2 to provide that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer, and, more particularly, such words or terms shall mean the State Fiscal Officer whenever they appear. Subsequently, Laws of 1989, ch. 544, § 17, effective July 1, 1989, and codified as §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Cross References —

State treasurer’s duties generally, see §7-9-9.

§ 27-33-49. Duties of the attorney general.

Except as otherwise authorized in Section 7-5-39, the Attorney General of the state shall be the attorney for the commission and shall represent it in any proceedings before any court. In any hearing before the commission, where the services of an attorney are desired or needed, the Attorney General shall attend on behalf of the commission. The Attorney General shall construe any doubtful or conflicting provisions of this article, and his opinion shall be controlling on all officers.

HISTORY: Codes, 1942, § 9737; Laws, 1940, ch. 127; Laws, 1946, ch. 261, § 23; Laws, 2012, ch. 546, § 10, eff from and after July 1, 2012.

Amendment Notes —

The 2012 amendment added the exception at the beginning.

Cross References —

Attorney general’s representation of tax commission, see §25-31-19.

§ 27-33-51. Duties of tax collectors.

The tax collectors of the several counties of the state shall perform such duties as are generally imposed upon them by the laws of this state with respect to the collection of taxes and the payment of same into the proper accounts; and in addition to such general duties:

He shall, upon receipt of a duly certified copy of the order of the board of supervisors, adopted under the provisions of Section 27-33-37(l), correct the supplemental roll as required by said order and list as subject to all taxes the assessed value of homes in all cases to the extent directed by the order of the board; and he shall change the supplemental roll for the year, or years, in accord with the order of the board, so as to show the additional taxes due and he shall prepare a tax receipt therefor, with proper references thereon to the board, the year or years for which the additional taxes are levied, and to the page and line of the supplemental roll where the assessment is listed.

He shall collect all additional taxes on or before the first day of February of the year following that in which the notice is issued to make the correction and reassessment, and the collection of taxes shall be made in the same manner and at the same time taxes are collected on other property, if any, of the same owner; and he shall give to the taxpayer a separate receipt for such additional taxes.

He shall give to all taxpayers having an exempted home under the terms of this article a tax receipt made in the manner and form directed by Sections 27-41-33 and 27-41-35; and this requirement shall apply to receipts given for additional taxes as provided by paragraphs (a) and (b) of this section.

He shall collect all taxes due to the extent required by this article; and it shall be his duty to collect said taxes, including additional taxes as provided by paragraphs (a) and (b) of this section, by sale of the property in the manner provided by law in the case of other real property, and by any other method or means provided by law for the collection of taxes levied against real property.

HISTORY: Codes, 1942, § 9737.5; Laws, 1946, ch. 261, § 24; Laws, 1968, ch. 361, § 34; Laws, 1975, ch. 457, § 9; Laws, 1984, ch. 453, § 18, eff from and after January 1, 1985.

Cross References —

Collection of taxes, see §27-41-1 et seq.

§ 27-33-53. Repealed.

Repealed by Laws, 1984, ch. 453, § 22, effective from and after January 1, 1985.

[Codes, 1942, § 9737.7; Laws, 1948, ch. 269, §§ 1-4; Laws, 1968, ch. 361, § 35]

Editor’s Notes —

Former §27-33-53 related to apportionment of reimbursement for tax loss.

§ 27-33-55. Appeals.

Any adverse determination in connection with the administration of this article may be appealed from by the one aggrieved, in the manner provided by the general laws of the state.

HISTORY: Codes, 1942, § 9738; Laws, 1940, ch. 127; Laws, 1946, ch. 261, § 25.

Cross References —

Appeals from tax assessments generally, see §11-51-77.

RESEARCH REFERENCES

Am. Jur.

40 Am. Jur. 2d, Homestead § 188.

CJS.

40 C.J.S., Homesteads § 139.

§ 27-33-57. False oaths.

Any person who shall make oath to a false or fraudulent application for homestead exemption shall be guilty of perjury.

HISTORY: Codes, 1942, § 9739; Laws, 1940, ch. 127; Laws, 1946, ch. 261, § 26.

Cross References —

Application for exemption, see §27-33-31.

Crime of perjury, see §97-9-59.

JUDICIAL DECISIONS

1. Grand jury.

Trial court properly denied a public utility’s motion to quash a grand jury subpoena because issuance of the subpoena was a lawful exercise of the grand jury’s investigative authority, and the evidence was relevant to its investigation and had the potential to result in criminal indictments; if the grand jury was investigating to determine if state laws regarding the tax collection were being followed, it was acting within the scope of its authority and its actions were unquestionable. Entergy Miss., Inc. v. State, 132 So.3d 568, 2014 Miss. LEXIS 120 (Miss. 2014).

§ 27-33-59. Penalties.

Any person who shall knowingly make any false or fraudulent claim for exemption under the provisions of this article or make any false statement or representation, or concealment of a material fact in support of such claim; or any person who shall assist another in the preparation of any false or fraudulent claim; or enters into any collusion with another by the execution of a fictitious deed, deed of trust, or mortgage, or shall otherwise aid, assist or abet any person in the preparation or presentation of any false or fraudulent claim for exemption shall be guilty of a misdemeanor. Upon conviction such person shall be punished by a fine not exceeding Five Hundred Dollars ($500.00) or six (6) months imprisonment.

Any person who obtains a homestead exemption by any means referred to in this section or in any manner other than as provided by this article shall be liable for double the amount of the taxes lost by reason of the illegal exemption, and the property shall be liable for the said amount, which may be collected by suit or by sale of the property.

If a revision of tax loss be occasioned by disallowance by the commission of a fraudulent exemption, or if the revision is caused by knowing noncompliance with provisions of this article on the part of officers in the allowance of exemptions, then any reduction in the total amount of tax loss may be made by the commission, in its discretion, in double the amount of the reduction of the total tax loss. Such reduction shall be made from the second installment or any subsequent payment due the taxing unit. But in no instance shall the reduction in tax loss be less than the amount of taxes due on such fraudulent or illegal exemption.

HISTORY: Codes, 1942, § 9740; Laws, 1940, ch. 127; Laws, 1946, ch. 261, § 27; Laws, 1952, ch. 416; Laws, 1954, ch. 387; Laws, 1956, ch. 295; Laws, 1975, ch. 457, § 10; Laws, 1980, ch. 505, § 2; Laws, 1984, ch. 453, § 19, eff from and after January 1, 1985.

Cross References —

Homestead exemptions, see §§27-33-3 and27-33-67 et seq.

Duties of Department of Revenue, see §27-33-41.

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

§ 27-33-60. Repealed.

Repealed by Laws, 1984, ch. 453, § 22, eff from and after January 1, 1985.

[Laws, 1980, ch. 505, § 3]

Editor’s Notes —

Former §27-33-60 provided for reimbursements. For current provisions concerning reimbursements, see §§27-33-77 and27-33-79.

§ 27-33-61. Public attorneys to sue.

Any county attorney, district attorney, or the attorney general shall bring suit and prosecute it to a conclusion, in the name of the state, or county, or district, when requested to do so by a member of the board of supervisors, or the state tax commission, if upon investigation the suit appears to be meritorious.

HISTORY: Codes, 1942, § 9741; Laws, 1940, ch. 127; Laws, 1946, ch. 261, § 28.

§ 27-33-63. Additional restrictions, limitations and changes.

  1. The provisions of the “Homestead Exemption Law of 1946” are hereby modified and clarified as stated in the subsequent subsections of this section, and all restrictions, limitations and changes made by this section are supplemental to and cumulative of the provisions now contained in said law of 1946.
  2. A home, as defined in this article, shall be the legal domicile of the owner and his family group, excepting in those cases where the law permits exemption to an owner who maintains a home for dependents of the claimant or where the law permits an exemption to an owner who holds a remainder interest in the dwelling and eligible land as defined in Section 27-33-17(h). All eligible claimants for homestead exemption in all instances shall have their legal domicile in the State of Mississippi, shall be subject to the jurisdiction of this state, shall be subject to and comply with the income tax laws, shall be subject to and comply with the road and bridge privilege tax laws thereof, and shall not be an elector in any other state.

    No claimant for homestead exemption shall be eligible for exemption if the claimant or the claimant’s spouse has failed to comply with the income tax laws of this state or if the claimant or the claimant’s spouse claims that he or she is a resident of some other state when assessed with income taxes in this state.

    No claimant for homestead exemption shall be eligible for exemption if the claimant or the claimant’s spouse in the homestead has failed to comply with the road and bridge privilege tax laws or asserts that any motor vehicle owned by and/or in the possession of any one or more of such persons, in whole or in part, has its legal situs in some other state. Displaying a license plate of some other state on such motor vehicle shall be prima facie proof that such assertion has been made.

    Homestead exemption applications disapproved or disallowed exclusively because of the failure of the claimant or the claimant’s spouse to comply with the income tax laws and/or road and bridge privilege tax laws of this state may be subsequently approved or allowed, as the case may be, when sufficient proof is submitted that such tax laws have been fully complied with by such persons.

  3. The provisions of this section shall apply to and govern the taxes levied for the fiscal year ending in 1948 and to each fiscal year thereafter.

HISTORY: Codes, 1942, § 9743.2; Laws, 1948, ch. 465, §§ 1-5; Laws, 1958, ch. 568; Laws, 1962, ch. 592; Laws, 1975, ch. 457, § 11; Laws, 1984, ch. 453, § 20; Laws, 1991, ch. 602, § 8; Laws, 1994, ch. 561 § 5, eff from and after passage (approved April 5, 1994).

Editor’s Notes —

Laws of 1991, ch. 602, § 9, effective July 1, 1991, provides as follows:

“SECTION 9. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 1994, ch. 561, §§ 6, 7, eff from and after passage (approved April 5, 1994), provide as follows:

“SECTION 6. The provisions of Section 27-33-31 to the contrary notwithstanding, any person who is granted a homestead exemption pursuant to the provisions of this act, may file for such exemption at any time prior to April 30, 1994.

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Cross References —

Income tax, see §27-7-1 et seq.

Motor vehicle privilege tax law, see §27-19-1 et seq.

Definition of “home,” see §27-33-19.

What constitutes a home generally, see §§27-33-19,27-33-21.

Duties of Department of Revenue, see §27-33-41.

OPINIONS OF THE ATTORNEY GENERAL

Under law person could obtain approval of their homestead exemption, but this applies only to current year; approval would not entitle taxpayer to refund for taxes already paid. Batey, August 29, 1990, A.G. Op. #90-0608.

A municipal tax sale of a parcel is subservient to a county tax sale of the same parcel; when both the municipal and county tax sales are held the same day with a different purchaser at each, and neither sale is redeemed, the purchaser at the county sale obtains a superior title to the purchaser at the municipal tax sale; and if no bid is received at a municipal tax sale, the property must be struck off to the municipality. Griffith, April 2, 1999, A.G. Op. #99-0144.

The grantee in a county tax deed takes priority over the grantee in a city tax deed. Shackelford, June 4, 1999, A.G. Op. #99-0268.

A homestead exemption claimant who is a bona fide resident of Mississippi, who owns and is occupying a home legally assessed on the land roll, but is displaying a license plate from another state on a vehicle, should be removed from the homestead exemption roll until such time he or she submits proof of full compliance with the Mississippi road and bridge privilege tax laws. Schrimpshire, March 30, 2007, A.G. Op. #07-00162, 2007 Miss. AG LEXIS 65.

JUDICIAL DECISIONS

1. Construction.

Statute does not allow the privilege of homestead exemption if either spouse fails to comply with state income laws, regardless of whether the wife put on her homestead exemption application that she was married or separated. Rush v. R & D Props. LLC, — So.3d —, 2018 Miss. App. LEXIS 506 (Miss. Ct. App. Oct. 9, 2018).

Wife was not being held liable for her estranged husband’s late income tax liability; instead, she was accountable for paying her ad valorem property taxes, and she would lose the privilege of an exemption from paying her ad valorem taxes if she or her spouse failed to comply with state income tax laws, as the statute provides no exception for separated or estranged spouses. Rush v. R & D Props. LLC, — So.3d —, 2018 Miss. App. LEXIS 506 (Miss. Ct. App. Oct. 9, 2018).

§ 27-33-65. Time for reassessment and collection of taxes upon disallowance of exemption.

  1. Boards of supervisors are hereby authorized at any time within one (1) year from the time the state tax commission has disallowed an application for homestead exemption to re-assess the same as subject to all taxes and to order the tax collector to collect any and all additional taxes due as a result of such re-assessment, and to require that all such taxes shall be collected on or before the 1st day of February following the date of such re-assessment. Provided, that this authority shall apply to all homestead exemption applications disallowed for any year prior to 1946 and shall be exercised in the manner and form as specified in Section 27-33-37, Mississippi Code of 1972.
  2. All assessments or re-assessments of homestead exemptions for more than one (1) year made as provided by Section 27-33-37 shall be void and the same are hereby abated; and additional taxes may be collected upon such re-assessment for not more than one (1) year.

HISTORY: Codes, 1942, § 9743.3; Laws, 1946, ch. 238, §§ 1, 2.

Cross References —

State tax commission as meaning the Department of Revenue, see §27-3-4.

§ 27-33-67. Exemptions for persons over 65 years of age and disabled.

  1. Each qualified homeowner under sixty-five (65) years of age on January 1 of the year for which the exemption is claimed, and who is not totally disabled as herein defined shall be exempt from ad valorem taxes in the amount prescribed in Section 27-33-69, 27-33-71, 27-33-73 or 27-33-75, whichever is applicable to the year for which the exemption is claimed.
  2. Each qualified homeowner who has reached sixty-five (65) years of age on or before January 1 of the year for which the exemption is claimed, who is totally disabled as herein defined, or who is the unremarried surviving spouse of a homeowner referred to in paragraph (a) of this subsection (2), shall be exempt from ad valorem taxes in the manner prescribed in Section 27-33-69, 27-33-71, 27-33-73 or 27-33-75, whichever is applicable to the year for which the exemption is claimed.

    To qualify for the exemptions provided for in this article because of disability, the homeowner must present proper proof of any of the following:

    1. Service-connected, total disability as an American veteran who has been honorably discharged from military service.
    2. Classification as totally disabled under the federal Social Security Act (42 USCS Section 416(i)), the Railroad Retirement Act or any other federal act approved by the Department of Revenue.
      1. If a person is eligible for classification as totally disabled under the federal acts referred to in this subsection (2)(b), but does not qualify to receive benefits thereunder because his annual income exceeds an amount set as the maximum allowed in qualifying to receive the benefits, then he is eligible for the disability exemptions specified in this article. Proper proof of such eligibility shall be determined by the Department of Revenue.
      2. If a person is eligible for classification as totally disabled under the federal Social Security Act (42 USCA Section 416(i)), but does not qualify to receive benefits thereunder only because he has not made the necessary social security contributions, then he is eligible for the disability exemptions specified in this article. Proper proof of such eligibility shall be determined by the Department of Revenue. The provisions of this subparagraph (ii) shall apply to any homeowner filing for the disability exemption on or after January 1, 1992.
    3. Classification as totally disabled under the provisions of a retirement plan that is considered to be qualified under the United States Internal Revenue Code. The determination of whether or not a retirement plan is so qualified shall be made by the Department of Revenue.
    4. Classification as totally disabled as determined by the Department of Revenue pursuant to rules and regulations adopted by the Department of Revenue.

      Proper proof of classification as totally disabled under the federal acts referred to in subsection (2)(b) or (2)(c), including proof of the total disability and of eligibility to qualify to receive benefits under the relevant federal act or qualified retirement plan, shall be determined by the Department of Revenue.

      The property owned jointly by husband and wife and property owned in fee simple by either spouse, if either spouse shall fulfill the age or disability requirement, shall be eligible for the exemption allowed in this article in full. On all other jointly owned property, the amount of the allowable exemption shall be determined on the basis of each individual joint owner’s qualifications and pro rata share of the property.

  3. Those homeowners and unremarried surviving spouses described in subsection (2) of this section and who qualify for the exemptions under this article shall also be exempt from the forest acreage tax authorized by Section 49-19-115 applicable to property included in the homestead.

HISTORY: Laws, 1984, ch. 453, § 2; Laws, 1993, ch. 513, § 7; Laws, 1994, ch. 500, § 1; Laws, 1995, ch. 522, § 1; Laws, 2014, ch. 451, § 2, eff from and after Jan. 1, 2015.

Editor’s Notes —

Laws of 1993, ch. 513, § 9, effective July 1, 1993, provides as follows:

“SECTION 9. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 2014, ch. 451, § 3, effective January 1, 2015, provides:

“SECTION 3. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The 2014 amendment (ch. 451), effective January 1, 2015, in (2), inserted “or who is the unremarried surviving spouse of a homeowner referred to in paragraph (2) of this subsection (2)”; substituted “Department of Revenue” for “State Tax Commission” throughout (2); and in (3), inserted “and unremarried surviving spouses.”

Cross References —

Right to file additional homestead exemption for exemption provided for in this section when applicant otherwise filed timely application, see §27-33-31.

Reimbursement for tax losses, see §§27-33-77 and27-33-79.

Water Pollution Control Revolving Fund, see §49-17-87.

Exemption from forest acreage tax, see §49-19-115.

Federal Aspects—

Eligibility for classification as totally disabled under the Railroad Retirement Act, see 42 USCS § 416(i).

OPINIONS OF THE ATTORNEY GENERAL

A municipality must allow a taxpayer who is entitled to a homestead exemption under Section 27-33-67(2) an exemption from municipal ad valorem taxes in the maximum amount allowed pursuant to the tables in Sections 27-33-69, 27-33-71, 27-33-73, or 27-33-75; in other words, the taxpayer should be totally exempt from municipal ad valorem taxes up to the maximum amount allowed in the tables, not exempt up to the amount of the reimbursement to the municipality per homestead exemption applicant. Applewhite, July 14, 2000, A.G. Op. #2000-0203.

§ 27-33-69. Tax table for exemptions claimed in 1985 calendar year for which reimbursement is made in 1986 calendar year.

  1. Qualified homeowners described in subsection (1) of Section 27-33-67 shall be allowed an exemption from ad valorem taxes according to the following table:

    Assessed values shall be rounded to the next whole dollar (Fifty Cents (50¢) rounded to the next highest dollar) for the purposes of the above table.

    One-half (1/2) of the exemption allowed in the above table shall be from taxes levied for school district purposes and one-half (1/2) shall be from taxes levied for county general purposes, roads and bridges, junior colleges and agricultural high schools in the proportion that the number of mills levied for each such purpose bears to the total mills levied for all such purposes herein enumerated, except for school district purposes.

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  2. Qualified homeowners described in subsection (2) of Section 27-33-67 shall be allowed an exemption from all ad valorem taxes on not in excess of Seven Thousand Five Hundred Dollars ($7,500.00) of the assessed value of the homestead property.
  3. This section shall only apply to exemptions claimed in the 1985 calendar year for which reimbursement is made in the 1986 calendar year.

TRUE VALUE ASSESSED VALUE HOMESTEAD OF HOMESTEAD OF HOMESTEAD EXEMPTION $ 1 – $ 1,000 $ 1 – $ 150 $ 6.00 1,001 – 2,000 151 – 300 12.00 2,001 – 3,000 301 – 450 18.00 3,001 – 4,000 451 – 600 24.00 4,001 – 5,000 601 – 750 30.00 5,001 – 6,000 751 – 900 36.00 6,001 – 7,000 901 – 1,050 42.00 7,001 – 8,000 1,051 – 1,200 48.00 8,001 – 9,000 1,201 – 1,350 54.00 9,001 – 10,000 1,351 – 1,500 60.00 10,001 – 11,000 1,501 – 1,650 66.00 11,001 – 12,000 1,651 – 1,800 72.00 12,001 – 13,000 1,801 – 1,950 78.00 13,001 – 14,000 1,951 – 2,100 84.00 14,001 – 15,000 2,101 – 2,250 90.00 15,001 – 16,000 2,251 – 2,400 96.00 16,001 – 17,000 2,401 – 2,550 102.00 17,001 – 18,000 2,551 – 2,700 108.00 18,001 – 19,000 2,701 – 2,850 114.00 19,001 – 20,000 2,851 – 3,000 120.00 20,001 – 21,000 3,001 – 3,150 126.00 21,001 – 22,000 3,151 – 3,300 132.00 22,001 – 23,000 3,301 – 3,450 138.00 23,001 – 24,000 3,451 – 3,600 144.00 24,001 – 25,000 3,601 – 3,750 150.00 25,001 – 26,000 3,751 – 3,900 156.00 26,001 – 27,000 3,901 – 4,050 162.00 27,001 – 28,000 4,051 – 4,200 168.00 28,001 – 29,000 4,201 – 4,350 174.00 29,001 – 30,000 4,351 – 4,500 180.00 30,001 – 31,000 4,501 – 4,650 186.00 31,001 – 32,000 4,651 – 4,800 192.00 32,001 – 33,000 4,801 – 4,950 198.00 33,001 – 34,000 4,951 – 5,100 204.00 34,001 – 35,000 5,101 – 5,250 210.00 35,001 – 36,000 5,251 – 5,400 216.00 36,001 – 37,000 5,401 – 5,550 222.00 37,001 – 38,000 5,551 – 5,700 228.00 38,001 – 39,000 5,701 – 5,850 234.00 39,001 – 40,000 5,581 – 6,000 240.00 40,001 – 41,000 6,001 – 6,150 246.00 41,001 – 42,000 6,151 – 6,300 252.00 42,001 – 43,000 6,301 – 6,450 258.00 43,001 – 44,000 6,451 – 6,600 264.00 44,001 – 45,000 6,601 – 6,750 270.00 45,001 – 46,000 6,751 – 6,900 276.00 46,001 – 47,000 6,901 – 7,050 282.00 47,001 – 48,000 7,051 – 7,200 288.00 48,001 – 49,000 7,201 – 7,350 294.00 49,001 and above 7,351 and above 300.00

HISTORY: Laws, 1984, ch. 453, § 3, eff from and after January 1, 1985.

OPINIONS OF THE ATTORNEY GENERAL

A municipal tax sale of a parcel is subservient to a county tax sale of the same parcel; when both the municipal and county tax sales are held the same day with a different purchaser at each, and neither sale is redeemed, the purchaser at the county sale obtains a superior title to the purchaser at the municipal tax sale; and if no bid is received at a municipal tax sale, the property must be struck off to the municipality. Griffith, April 2, 1999, A.G. Op. #99-0144.

A municipality must allow a taxpayer who is entitled to a homestead exemption under Section 27-33-67(2) an exemption from municipal ad valorem taxes in the maximum amount allowed pursuant to the tables in Sections 27-33-69, 27-33-71, 27-33-73, or 27-33-75; in other words, the taxpayer should be totally exempt from municipal ad valorem taxes up to the maximum amount allowed in the tables, not exempt up to the amount of the reimbursement to the municipality per homestead exemption applicant. Applewhite, July 14, 2000, A.G. Op. #2000-0203.

§ 27-33-71. Tax table for exemptions claimed in 1986 calendar year for which reimbursement is made in 1987 calendar year.

  1. Qualified homeowners described in subsection (1) of Section 27-33-67 shall be allowed an exemption from ad valorem taxes according to the following table:

    Assessed values shall be rounded to the next whole dollar (Fifty Cents (50¢) rounded to the next highest dollar) for the purposes of the above table.

    One-half (1/2) of the exemption allowed in the above table shall be from taxes levied for school district purposes and one-half (1/2) shall be from taxes levied for county general fund purposes.

    Click to view

  2. Qualified homeowners described in subsection (2) of Section 27-33-67 shall be allowed an exemption from all ad valorem taxes on not in excess of Seven Thousand Dollars ($7,000.00) of the assessed value of the homestead property.
  3. This section shall only apply to exemptions claimed in the 1986 calendar year for which reimbursement is made in the 1987 calendar year.

ASSESSED VALUE HOMESTEAD OF HOMESTEAD EXEMPTION $ 1 – $ 150 $ 6.00 151 – 300 12.00 301 – 450 18.00 451 – 600 24.00 601 – 750 30.00 751 – 900 36.00 901 – 1,050 42.00 1,051 – 1,200 48.00 1,201 – 1,350 54.00 1,351 – 1,500 60.00 1,501 – 1,650 66.00 1,651 – 1,800 72.00 1,801 – 1,950 78.00 1,951 – 2,100 84.00 2,101 – 2,250 90.00 2,251 – 2,400 96.00 2,401 – 2,550 102.00 2,551 – 2,700 108.00 2,701 – 2,850 114.00 2,851 – 3,000 120.00 3,001 – 3,150 126.00 3,151 – 3,300 132.00 3,301 – 3,450 138.00 3,451 – 3,600 144.00 3,601 – 3,750 150.00 3,751 – 3,900 156.00 3,901 – 4,050 162.00 4,051 – 4,200 168.00 4,201 – 4,350 174.00 4,351 – 4,500 180.00 4,501 – 4,650 186.00 4,651 – 4,800 192.00 4,801 – 4,950 198.00 4,951 – 5,100 204.00 5,101 – 5,250 210.00 5,251 – 5,400 216.00 5,401 – 5,550 222.00 5,551 – 5,700 228.00 5,701 – 5,850 234.00 5,851 – 6,000 240.00 6,001 – 6,150 246.00 6,151 – 6,300 252.00 6,301 – 6,450 258.00 6,451 – 6,600 264.00 6,601 – 6,750 270.00 6,751 – 6,900 276.00 6,901 and above 282.00

HISTORY: Laws, 1984, ch. 453, § 4; Laws, 1987, ch. 372, § 1, eff from and after passage (approved March 19, 1987).

OPINIONS OF THE ATTORNEY GENERAL

A municipality must allow a taxpayer who is entitled to a homestead exemption under Section 27-33-67(2) an exemption from municipal ad valorem taxes in the maximum amount allowed pursuant to the tables in Sections 27-33-69, 27-33-71, 27-33-73, or 27-33-75; in other words, the taxpayer should be totally exempt from municipal ad valorem taxes up to the maximum amount allowed in the tables, not exempt up to the amount of the reimbursement to the municipality per homestead exemption applicant. Applewhite, July 14, 2000, A.G. Op. #2000-0203.

§ 27-33-73. Tax table for exemptions claimed in 1987 calendar year for which reimbursement is made in 1988 calendar year.

  1. Qualified homeowners described in subsection (1) of Section 27-33-67 shall be allowed an exemption from ad valorem taxes according to the following table:

    Assessed values shall be rounded to the next whole dollar (Fifty Cents (50¢) rounded to the next highest dollar) for the purposes of the above table.

    One-half (1/2) of the exemption allowed in the above table shall be from taxes levied for school district purposes and one-half (1/2) shall be from taxes levied for county general fund purposes.

    Click to view

  2. Qualified homeowners described in subsection (2) of Section 27-33-67 shall be allowed an exemption from all ad valorem taxes on not in excess of Six Thousand Five Hundred Dollars ($6,500.00) of the assessed value of the homestead property.
  3. This section shall only apply to exemptions claimed in the 1987 calendar year for which reimbursement is made in the 1988 calendar year.

ASSESSED VALUE HOMESTEAD OF HOMESTEAD EXEMPTION $ 1 – $ 150 $ 6.00 151 – 300 12.00 301 – 450 18.00 451 – 600 24.00 601 – 750 30.00 751 – 900 36.00 901 – 1,050 42.00 1,051 – 1,200 48.00 1,201 – 1,350 54.00 1,351 – 1,500 60.00 1,501 – 1,650 66.00 1,651 – 1,800 72.00 1,801 – 1,950 78.00 1,951 – 2,100 84.00 2,101 – 2,250 90.00 2,251 – 2,400 96.00 2,401 – 2,550 102.00 2,551 – 2,700 108.00 2,701 – 2,850 114.00 2,851 – 3,000 120.00 3,001 – 3,150 126.00 3,151 – 3,300 132.00 3,301 – 3,450 138.00 3,451 – 3,600 144.00 3,601 – 3,750 150.00 3,751 – 3,900 156.00 3,901 – 4,050 162.00 4,051 – 4,200 168.00 4,201 – 4,350 174.00 4,351 – 4,500 180.00 4,501 – 4,650 186.00 4,651 – 4,800 192.00 4,801 – 4,950 198.00 4,951 – 5,100 204.00 5,101 – 5,250 210.00 5,251 – 5,400 216.00 5,401 – 5,550 222.00 5,551 – 5,700 228.00 5,701 – 5,850 234.00 5,851 – 6,000 240.00 6,001 – 6,150 246.00 6,151 – 6,300 252.00 6,301 and above 258.00

HISTORY: Laws, 1984, ch. 453, § 5; Laws, 1987, ch. 372, § 2, eff from and after passage (approved March 19, 1987).

OPINIONS OF THE ATTORNEY GENERAL

A municipality must allow a taxpayer who is entitled to a homestead exemption under Section 27-33-67(2) an exemption from municipal ad valorem taxes in the maximum amount allowed pursuant to the tables in Sections 27-33-69, 27-33-71, 27-33-73, or 27-33-75; in other words, the taxpayer should be totally exempt from municipal ad valorem taxes up to the maximum amount allowed in the tables, not exempt up to the amount of the reimbursement to the municipality per homestead exemption applicant. Applewhite, July 14, 2000, A.G. Op. #2000-0203.

§ 27-33-75. Homestead exemption tax table for qualified homeowners described in Section 27-33-67(1); additional exemption for homeowners described in Section 27-33-67(2).

  1. Qualified homeowners described in subsection (1) of Section 27-33-67 shall be allowed an exemption from ad valorem taxes according to the following table:

    Click to view

    Assessed values shall be rounded to the next whole dollar (Fifty Cents (50¢) rounded to the next highest dollar) for the purposes of the above table.

    One-half (1/2) of the exemption allowed in the above table shall be from taxes levied for school district purposes and one-half (1/2) shall be from taxes levied for county general fund purposes.

    1. Except as otherwise provided in this subsection, qualified homeowners described in subsection (2) of Section 27-33-67 shall be allowed an exemption from all ad valorem taxes on not in excess of Seven Thousand Five Hundred Dollars ($7,500.00) of the assessed value of the homestead property.
    2. From and after January 1, 2015, qualified homeowners described in subsection (2)(a) of Section 27-33-67 and unremarried surviving spouses of such homeowners shall be allowed an exemption from all ad valorem taxes on the assessed value of the homestead property.
    3. Except as otherwise provided in this paragraph (c), a qualified homeowner claiming an exemption under paragraph (a) of this subsection shall be allowed an additional exemption from all ad valorem taxes on an amount equal to the difference between (i) the assessed value of the homestead property on January 1, 2018, or January 1 of the first year for which the qualified homeowner claims an exemption for the homestead property under paragraph (a) of this subsection, and (ii) any increase in the assessed value of the homestead property resulting from a subsequent update in valuation of the homestead property that is completed during the time the qualified homeowner owns the property. In addition, if a subsequent update in valuation of the homestead property that is completed during the time the qualified homeowner owns the property results in the assessed value of the homestead property being less than the assessed value of the property on January 1, 2018, or January 1 of the first year for which the qualified homeowner claims an exemption for the homestead property under paragraph (a) of this subsection, then the exemption authorized under this paragraph (c) shall be on an amount equal to the difference between (i) such lower assessed value and (ii) any increase in the assessed value of the homestead property resulting from a subsequent update in valuation of the homestead property that is completed during the time the qualified homeowner owns the property. However, except for renovations, expansions, improvements or additions to promote energy efficiency, safety or access to the homestead property, the exemption authorized in this paragraph (c) shall not apply to any portion of increase in the assessed value of the homestead property that is attributable to renovations, expansions or improvements of or additions to the property during such time. For the purposes of this paragraph (c), an update in valuation of the homestead property occurs when a county has completed an update in the valuation of Class I property, as designated by Section 112, Mississippi Constitution of 1890, in the county according to procedures prescribed by the Department of Revenue and in effect on January 1, 2018, and for which the Department of Revenue has certified that such new valuations have been implemented for the purposes of ad valorem taxation.
  2. Except as otherwise provided in this subsection, this section shall apply to exemptions claimed in the 2001 calendar year for which reimbursement is made in the 2002 calendar year and to exemptions claimed for which reimbursement is made in subsequent years. The exemption provided for in subsection (2)(b) of this section shall apply to exemptions claimed in the 2015 calendar year for which reimbursement is made in the 2016 calendar year and to exemptions claimed for which reimbursement is made in subsequent years. The exemption provided for in subsection (2)(c) of this section shall apply to exemptions claimed in the 2018 calendar year for which reimbursement is made in the 2019 calendar year and to exemptions claimed for which reimbursement is made in subsequent years.

ASSESSED VALUE HOMESTEAD OF HOMESTEAD EXEMPTION $ 1 - $ 150 $ 6.00 151 - 300 12.00 301 - 450 18.00 451 - 600 24.00 601 - 750 30.00 751 - 900 36.00 901 - 1,050 42.00 1,051 - 1,200 48.00 1,201 - 1,350 54.00 1,351 - 1,500 60.00 1,501 - 1,650 66.00 1,651 - 1,800 72.00 1,801 - 1,950 78.00 1,951 - 2,100 84.00 2,101 - 2,250 90.00 2,251 - 2,400 96.00 2,401 - 2,550 102.00 2,551 - 2,700 108.00 2,701 - 2,850 114.00 2,851 - 3,000 120.00 3,001 - 3,150 126.00 3,151 - 3,300 132.00 3,301 - 3,450 138.00 3,451 - 3,600 144.00 3,601 - 3,750 150.00 3,751 - 3,900 156.00 3,901 - 4,050 162.00 4,051 - 4,200 168.00 4,201 - 4,350 174.00 4,351 - 4,500 180.00 4,501 - 4,650 186.00 4,651 - 4,800 192.00 4,801 - 4,950 198.00 4,951 - 5,100 204.00 5,101 - 5,250 210.00 5,251 - 5,400 216.00 5,401 - 5,550 222.00 5,551 - 5,700 228.00 5,701 - 5,850 234.00 5,851 - 6,000 240.00 6,001 - 6,150 246.00 6,151 - 6,300 252.00 6,301 - 6,450 258.00 6,451 - 6,600 264.00 6,601 - 6,750 270.00 6,751 - 6,900 276.00 6,901 - 7,050 282.00 7,051 - 7,200 288.00 7,201 - 7,350 294.00 7,351 and above 300.00

HISTORY: Laws, 1984, ch. 453, § 6; Laws, 1987, ch. 372, § 3; Laws, 2001, ch. 483, § 1; Laws, 2014, ch. 451, § 1, eff from and after Jan. 1, 2015; Laws, 2018, ch. 441, § 3, eff from and after January 1, 2018.

Editor's Notes —

Laws of 2001, ch. 483, § 3, provides:

“SECTION 3. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 2014, ch. 451, § 3, effective January 1, 2015, provides:

“SECTION 3. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 2018, ch. 441, § 4, effective April 12, 2018, provides:

“SECTION 4. The amendments by this act to Section 27-35-157, Mississippi Code of 1972, shall apply to ad valorem taxes for which the initial assessment of such taxes was made, or is made, on or after January 1, 2017.”

Laws of 2018, ch. 441, § 5, effective April 12, 2018, provides:

“SECTION 5. Nothing in Section 3 of this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which Section 3 of this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 2018, ch. 441, § 6, effective April 12, 2018, provides:

“SECTION 6. Section 3 of this act shall take effect and be in force from and after January 1, 2018, and the remainder of this act shall take effect and be in force from and after its passage, [approved April 12, 2018].”

Amendment Notes —

The 2014 amendment (ch. 451), effective January 1, 2015, in (2)(a), inserted “(a) Except as otherwise provided in this subsection”; added (2)(b); and in (3), inserted “Except as otherwise provided in this subsection,” in the first sentence and added the last sentence.

The 2018 amendment, effective January 1, 2018, deleted the version of the section that applied to any county that had not completed an update in the valuation of Class I property, as designated by Section 112, Mississippi Constitution of 1890, in the county according to procedures prescribed by the State Tax Commission [now Department of Revenue] and in effect on January 1, 2001, and had not implemented such valuations for the purposes of ad valorem taxation; and amended the version of the section that was applicable to any county that had completed an update in the valuation of Class I property, as designated by Section 112, Mississippi Constitution of 1890, in the county according to procedures prescribed by the State Tax Commission [now Department of Revenue] and in effect on January 1, 2001, and for which the State Tax Commission had certified that such new valuations have been implemented for the purposes of ad valorem taxation by deleting that applicability language, adding (2)(c), and adding the last sentence in (3). For applicability, see Editor's note.

OPINIONS OF THE ATTORNEY GENERAL

A municipality must allow a taxpayer who is entitled to a homestead exemption under Section 27-33-67(2) an exemption from municipal ad valorem taxes in the maximum amount allowed pursuant to the tables in Sections 27-33-69, 27-33-71, 27-33-73, or 27-33-75; in other words, the taxpayer should be totally exempt from municipal ad valorem taxes up to the maximum amount allowed in the tables, not exempt up to the amount of the reimbursement to the municipality per homestead exemption applicant. Applewhite, July 14, 2000, A.G. Op. #2000-0203.

§ 27-33-77. Reimbursement of tax losses; limitations.

Beginning with the 1985 supplemental roll, and for each succeeding year’s roll thereafter, the amount of tax loss to be reimbursed because of exemptions provided for in this article shall be Fifty Dollars ($50.00) each for county taxes exempted and school taxes exempted for a total of One Hundred Dollars ($100.00) per applicant qualifying for homestead exemption under this article.

The reimbursement received by the county shall be distributed by the county treasurer to the general fund.

Provided further, that tax losses sustained by municipalities because of exemptions granted to homeowners described in subsection (2) of Section 27-33-67 shall be reimbursed up to the amount of the actual exemption allowed, not to exceed Two Hundred Dollars ($200.00) per qualified applicant.

The reimbursement received by a county, municipality or school district may be pledged as security for a loan if the reimbursement to the county or school district is otherwise authorized or required by law to be pledged as security for such a loan.

HISTORY: Laws, 1984, ch. 453, § 7; Laws, 1987, ch. 372, § 4; Laws, 1994, ch. 570, § 19; Laws, 1995, ch. 521, § 4; Laws, 1995, ch. 563, § 21; Laws, 2005, 5th Ex Sess, ch. 12, § 4, eff from and after passage (approved Oct. 12, 2005.).

Editor’s Notes —

Laws of 1995, ch. 521, which amended this section, also amended §§27-65-75 and41-3-15 and enacted provisions classified as §41-3-16. For full classification of this law, see Table B in Part 2 of the tables volume.

Amendment Notes —

The 2005 amendment, 5th Ex Sess, ch. 12, rewrote the last paragraph.

Cross References —

Pledge of reimbursement for repayment of loan for freight rail service project, see §57-44-7.

§ 27-33-79. Reimbursement of tax losses as affected by reduction of approved homestead applicants.

Notwithstanding the limitation imposed on reimbursement of tax losses in Section 27-33-77, no taxing unit shall be reimbursed more than one hundred six percent (106%) or less than the amount of the reimbursement made to the same taxing unit, for the next preceding year, unless such reimbursement is reduced as a result of a reduction in approved homestead applicants; however, for the 1986 calendar year, no taxing unit shall be reimbursed less than the amount of the reimbursement made to the same taxing unit for the 1985 calendar year.

HISTORY: Laws, 1984, ch. 453, § 8, eff from and after January 1, 1985.

Article 3. Homestead Exemptions to Certain Persons Inducted Into Armed Forces [Repealed].

§§ 27-33-301 through 27-33-321. Repealed.

Repealed by Laws, 1978, ch. 433, § 1, eff from and after passage (approved March 27, 1978).

[Codes, 1942, § 9743.5-01 to 9743.5-11; Laws, 1946, ch. 197, §§ 1-11]

Editor’s Notes —

Former §§27-33-301 through27-33-321 pertained to the homestead exemptions for certain persons inducted into armed forces.

Article 5. Municipal Homestead Exemptions [Repealed].

§§ 27-33-501 through 27-33-509. Repealed.

Repealed by Laws, 1984, ch. 453, § 23, eff from and after January 1, 1985.

§27-33-501. [Codes, 1942, § 3701; Laws, 1938, Ex. ch. 19]

§27-33-503. [Codes, 1942, § 3702; Laws, 1938, Ex. ch. 19]

§27-33-505. [Codes, 1942, § 3737; Laws, 1938, Ex. ch. 19]

§27-33-507. [Codes, 1942, § 3739; Laws, 1938, Ex. ch. 19]

§27-33-509. [Codes, 1942, § 3741; Laws, 1938, Ex. ch. 19]

Editor’s Notes —

Former §27-33-501 provided for citation of the article.

Former §27-33-503 provided for definitions.

Former §27-33-505 provided for private charter municipalities; special provisions.

Former §27-33-507 provided for construction of the article.

Former §27-33-509 provided for application of the article.

Chapter 35. Ad Valorem Taxes—Assessment

Article 1. General Provisions.

§ 27-35-1. Tax lien; attachment; preferences.

  1. Taxes (state, county and municipal) assessed upon lands or personal property, excepting motor vehicles as defined by the Motor Vehicle Ad Valorem Tax Law of 1958, Sections 27-51-1 through 27-51-49, shall bind the same and, except for environmental covenants created pursuant to the Mississippi Uniform Environmental Covenants Act, shall be entitled to preference over all judgments, executions, encumbrances or liens whensoever created; and all such taxes assessed shall be a lien upon and bind the property assessed. Except as provided in subsection (3) of this section, the aforesaid tax lien shall attach to all land situated within this state on January 1 of each year, and upon any personal property so situated or brought into this state at any time prior to March 1 of each year except as hereinafter provided. A tax lien shall attach to that personal property listed in an ordinance duly adopted by a county or municipality and to all heavy duty equipment at any time of the year such property is brought into or situated in this state. Such personal property shall not be subject to tax in more than one (1) county; and such county in which said property was located at the earliest taxable date shall have priority in the collection of such taxes. All taxes assessed on stock of goods or merchandise shall be based on the value of the inventory on January 1 of the tax year or the average monthly inventory during the preceding twelve (12) months from January 1 of each year and are specifically made a lien thereon regardless of changes in the items of which it may be composed; and no such property shall be exempt from distress or sale for taxes. It shall not be necessary to the validity of any assessment or of a sale of land for taxes that it shall be assessed to its true owner, but the taxes shall be a charge upon the land or personal property taxed and the sale shall be a proceeding against the thing sold and shall vest title in the purchaser without regard to who may own the land or other property when assessed, or when sold, or whether wrongfully assessed either to a person or to the state or any county, city, town or village, or subdivision of either. Provided, however, that the lien for municipal taxes shall be secondary and subordinate to the lien for state and county taxes.
  2. Heavy duty equipment shall mean any motor vehicle used primarily off the road for construction purposes whose gross weight exceeds sixteen thousand (16,000) pounds but shall not include inventory on hand for sale by duly licensed heavy equipment dealers.
  3. With respect to lands owned by the state, which lands are leased to private agricultural enterprises and taxable under Section 47-5-66, the tax lien provided for in this section shall attach and be enforceable in the same manner as are other tax liens at the time the crop is harvested.

HISTORY: Codes, Hutchinson’s 1848, ch. 8, art. 9 (18); 1857, ch. 3, art. 12; 1871, § 1665; 1880, § 470; 1892, § 3746; 1906, § 4255; Hemingway’s 1917, § 6886; 1930, § 3120; 1942, § 9744; Laws, 1884, p. 16; Laws, 1928, Ex. ch. 15; Laws, 1934, ch. 199; Laws, 1956, ch. 418, § 1; Laws, 1958, ch. 549, § 5; Laws, 1959 Ex. ch. 30; Laws, 1966, ch. 643, § 1; Laws, 1976, ch. 423, § 1; Laws, 1979, ch. 472; Laws, 1991, ch. 359, § 1; Laws, 1995, ch. 539, § 1; Laws, 1997, ch. 363, § 1; Laws, 2008, ch. 398, § 15, eff from and after July 1, 2008.

Amendment Notes —

The 2008 amendment inserted “except for environmental covenants created pursuant to the Mississippi Uniform Environmental Covenants Act, shall” in the first sentence of (1).

Cross References —

Definition of term “personal property,” see §1-3-41.

Definition of term “property,” see §1-3-45.

Ad valorem tax on motor vehicles, see §27-51-7.

Mississippi Uniform Environmental Covenants Act, see §§89-23-1 through89-23-27.

OPINIONS OF THE ATTORNEY GENERAL

Neither the county board of supervisors nor the tax collector had any authority to compromise a tax claim where the actions of a county tax collector with regard to the assessment of personal property taxes were authorized, and there was no dispute over valuation or assessment. Aycock, August 27, 1999, A.G. Op. #99-0444.

Liability for ad valorem taxes attaches as of January 1 of a tax year and, therefore, land acquired by a church for religious purposes after a lien for taxes of the then current year is acquired by the church is subject to, and not exempt from, the tax lien. Andrews, Dec. 17, 1999, A.G. Op. #99-0682.

Board of supervisors may not compromise a disputed tax claim by demanding any amount less than the full amount of taxes due; however, upon payment as ordered by the bankruptcy court, the lien for any remaining unpaid taxes may be discharged. Trapp, Nov. 15, 2002, A.G. Op. #02-0622.

There is no authority for a county board of supervisors to forgive or reduce the amount of ad valorem taxes, penalties and interest due on property. O’Donnell, Feb. 7, 2003, A.G. Op. #03-0053.

RESEARCH REFERENCES

ALR.

Property owner’s liability for unpaid taxes following acquisition of property by another at tax sale. 100 A.L.R.3d 593.

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 798 et seq.

CJS.

85 C.J.S., Taxation §§ 960-962 et seq.

Law Reviews.

The Effect of Bankruptcy and Encumbrances on Mineral Interests in Mississippi. 53 Miss. L. J. 551, December, 1983.

JUDICIAL DECISIONS

1. In general.

2. Assessment, generally.

3. —Property owned by government.

4. —Unknown or incorrect owner.

5. Drainage or improvement assessments.

6. Priorities.

7. Sale for taxes.

8. Title of purchaser.

9. —Drainage or improvement assessments, effect of.

1. In general.

The statute operates to exempt from current ad valorem taxes on land a nonproducing mineral interest severed therefrom after taxes for the current year became a lien. Gray v. Steelman, 243 Miss. 294, 137 So. 2d 797, 1962 Miss. LEXIS 346 (Miss. 1962).

The equipment of a corporate nonresident highway contractor has no tax situs in the state where not in the state on the first day of January in consequence of having been removed to the home state for repairs at a time when the job was shut down by bad weather. State v. Dixie Contractors, Inc., 240 Miss. 793, 129 So. 2d 386, 1961 Miss. LEXIS 512 (Miss. 1961).

Where, on January 2, 1934, landowner executed option to federal government to sell land which was accepted by government on January 11, landowner held not relieved from its personal obligation to pay 1934 taxes, notwithstanding government received land free from tax lien. Gloster Lumber Co. v. Adams County, 173 Miss. 865, 163 So. 541, 1935 Miss. LEXIS 267 (Miss. 1935).

No lien existed for the collection of privilege taxes before the seizure of the property of the person or corporation liable therefor. Henry v. Alexander, 131 Miss. 588, 94 So. 846, 1923 Miss. LEXIS 197 (Miss. 1923).

Under former law taxes became a lien on property February 1st of the current year. Adams v. Lamb-Fish Lumber Co., 114 Miss. 534, 75 So. 378, 1917 Miss. LEXIS 61 (Miss. 1917).

When a city purchases a lot subject to be assessed for back taxes, the lot becomes exempt from such taxes as property of the municipality. City of Laurel v. Weems, 100 Miss. 335, 56 So. 451, 1911 Miss. LEXIS 40 (Miss. 1911).

Under such former law, by which taxes became a lien on property on February 1st, a contract made after that date to sell property freed from all liability required the vendor to pay the taxes of the current year. Vicksburg Waterworks Co. v. Vicksburg Water Supply Co., 80 Miss. 68, 31 So. 535, 1902 Miss. LEXIS 221 (Miss. 1902).

To a proceeding to foreclose the lien for taxes arising under this section [Code 1942, § 9744], a railroad, having a majority of the stock and bonds and of the directors, is a necessary party. Yazoo & M. V. R. Co. v. Adams, 77 Miss. 764, 25 So. 355, 1900 Miss. LEXIS 1 (Miss. 1900).

2. Assessment, generally.

In an action by former landowners seeking to redeem property sold at a tax sale, the trial court improperly set aside the tax sale on the ground that the property was assessed to persons not the titleholders; under this section, property that is properly described may be legally assessed to an unknown person, or to any person though not the owner, since the assessment of ad valorem taxes is an in rem proceeding. Rains v. Teague, 377 So. 2d 924, 1979 Miss. LEXIS 2545 (Miss. 1979).

Notwithstanding that defendants in an action involving title to a strip of land adjacent to land owned by them had acquired title thereto by continuous adverse possession for ten years, such title could be lost by assessment and sale for taxes; and, therefore, complainants should be permitted to prove a valid assessment and sale for taxes and acquisition by them of the tax title. Cotten v. Cotten, 203 Miss. 316, 35 So. 2d 61, 1948 Miss. LEXIS 271 (Miss. 1948).

When a parcel of land has been assessed by a valid surface description, it includes every interest in the land so described, horizontal or otherwise and above or below the surface, although such interests be separately owned. Stern v. Parker, 200 Miss. 27, 25 So. 2d 787, 1946 Miss. LEXIS 266 (Miss. 1946).

“Due process” requires that, to create lien, tax assessment must describe property with certainty or contain data clearly leading to identification. Carr v. Barton, 173 Miss. 662, 162 So. 172, 1935 Miss. LEXIS 245 (Miss. 1935).

Bill offering to redeem land from state by payment of state and county taxes held demurrable, where complainant did not offer to pay drainage assessment thereon for nonpayment of which land had been sold to state. Howie v. Panola-Quitman Drainage Dist., 168 Miss. 387, 151 So. 154, 1933 Miss. LEXIS 203 (Miss. 1933).

In quo warranto proceeding, in determining whether person holding office had paid taxes, assessment roll was only prima facie evidence of ownership of property assessed. State ex rel. Mitchell v. McDonald, 164 Miss. 405, 145 So. 508, 1933 Miss. LEXIS 247 (Miss. 1933).

3. —Property owned by government.

Attempted assessment of property owned by municipality on January 1, 1937 for state and county taxes for 1937 is void for reason that property was exempt from taxation and sale for unpaid taxes on third Monday of September 1938 is void sale. Tardo v. Sterling, 205 Miss. 439, 38 So. 2d 911, 1949 Miss. LEXIS 440 (Miss. 1949).

4. —Unknown or incorrect owner.

By this section [Code 1942, § 9744], the assessment of land is a proceeding in rem, it being immaterial that the land is not assessed to be true owner. Stern v. Parker, 200 Miss. 27, 25 So. 2d 787, 1946 Miss. LEXIS 266 (Miss. 1946).

Land which had been put on assessment roll, properly described as belonging to the United States, without any valuation, and which had been approved by the board, held not subject to back assessment on ground property had escaped taxation, irrespective of whether property belonged to a private landowner or federal government on January 1 of taxing year, since it is only where assessing authorities of county have failed to assess at all that state tax collector is authorized to act. Gully v. J. J. Newman Lumber Co., 178 Miss. 312, 172 So. 740, 1937 Miss. LEXIS 195 (Miss. 1937).

Property properly described in tax assessment roll may be legally assessed to unknown person or to person other than owner. Carr v. Barton, 173 Miss. 662, 162 So. 172, 1935 Miss. LEXIS 245 (Miss. 1935).

An assessment of personal property to an unknown owner is valid under this section [Code 1942, § 9744). Powell v. McKee, 81 Miss. 229, 32 So. 919, 1902 Miss. LEXIS 126 (Miss. 1902).

5. Drainage or improvement assessments.

Levies for the costs of an uncompleted drainage district were a tax and not assessment levies and created preferential liens on mortgaged lands so as to bind the purchasers thereof on foreclosure. Bank of Commerce & Trust Co. v. Union Cent. Life Ins. Co., 94 F.2d 422, 1938 U.S. App. LEXIS 4428 (5th Cir. Miss.), cert. denied, 304 U.S. 570, 58 S. Ct. 1040, 82 L. Ed. 1535, 1938 U.S. LEXIS 946 (U.S. 1938).

Drainage district assessments are charge only on lands against which they are assessed, and do not constitute debt against landowner which may be enforced by action. Nickey v. State, 167 Miss. 650, 145 So. 630, 146 So. 859, 147 So. 324, 1933 Miss. LEXIS 81 (Miss. 1933), aff'd, 292 U.S. 393, 54 S. Ct. 743, 78 L. Ed. 1323, 1934 U.S. LEXIS 718 (U.S. 1934).

In suit by state against taxpayer to enforce taxes, including drainage assessments, against other lands of taxpayer, wherein taxpayer gave bond to discharge attachment, drainage assessments determined to be unenforceable against other lands of taxpayer held not enforceable under bond. Nickey v. State, 167 Miss. 650, 145 So. 630, 146 So. 859, 147 So. 324, 1933 Miss. LEXIS 81 (Miss. 1933), aff'd, 292 U.S. 393, 54 S. Ct. 743, 78 L. Ed. 1323, 1934 U.S. LEXIS 718 (U.S. 1934).

6. Priorities.

With respect to competing claims on the debtor’s mobile home, the county’s ad valorem tax liens had priority over a secured claim because, under Mississippi law, the mobile home did not qualify as a motor vehicle that would be exempt from Miss. Code Ann. §27-35-1 given that the definition of motor vehicle at Miss. Code Ann. §27-51-5 expressly excludes mobile homes, which are separately defined at Miss. Code Ann. §27-53-1. In re Riley, — B.R. —, 2016 Bankr. LEXIS 2202 (Bankr. N.D. Miss. June 3, 2016).

Statutory tax lien was a secured claim against bankruptcy debtors’ mobile home which was not avoidable by the bankruptcy trustee since the lien became effective prior to the debtors’ bankruptcy and was enforceable against subsequent purchasers. In re Williams, 2010 Bankr. LEXIS 6560 (Bankr. N.D. Miss. Aug. 20, 2010).

Liens for state and local taxes antedating federal tax lien are entitled to priority of payment out of bankrupt’s assets, though not made the basis of attachment or levy prior to bankruptcy. United States by IRS v. Bradley, 321 F.2d 224, 1963 U.S. App. LEXIS 4419 (5th Cir. Miss. 1963).

Where the federal government’s claim on land for taxes had been perfected prior to the time the city’s ad valorem property tax claim on the land had accrued, the federal government’s claim was entitled to priority in a bankruptcy proceeding. In re Mills Co., 148 F. Supp. 33, 1957 U.S. Dist. LEXIS 3970 (S.D. Miss. 1957).

Mortgagee who paid delinquent taxes and redeemed mortgaged property from tax sale held subrogated to lien of state for taxes as against remaindermen though mortgagor at time of giving deed of trust had only life estate in property. Federal Land Bank v. Newsom, 175 Miss. 134, 166 So. 346, 1936 Miss. LEXIS 14 (Miss. 1936).

7. Sale for taxes.

Under provision of this section [Code 1942, § 9744] that it shall not be necessary to validity of assessment of sale of land for taxes that it be assessed to true owner, advertisement of sale of land which erroneously gives initials of owner as “K. L.” instead of “R. L.” does not invalidate tax sale. Wilkinson v. Steele, 207 Miss. 701, 43 So. 2d 110, 1949 Miss. LEXIS 381 (Miss. 1949).

Sale of lands to the state for taxes carries with it the minerals therein notwithstanding that the minerals were owned by third persons and should have been separately assessed. Pettis v. Brown, 203 Miss. 292, 33 So. 2d 809, 1948 Miss. LEXIS 267 (Miss. 1948).

The power to seize and sell tax delinquent property does not necessarily have relation to the lien created on the property, which would be considered only when a lienor’s rights were affected; and where the tax collector fails to offer the property for sale in the manner provided by statute (Code 1930, § 3249, now repealed), the sale is void. Cox v. Richerson, 186 Miss. 576, 191 So. 99, 1939 Miss. LEXIS 230 (Miss. 1939).

8. Title of purchaser.

Where the record title holder’s true address was never on the quitclaim deed because the record title holder’s cousin purchased the property in the record title holder’s name and the record title holder intentionally gave the record title holder’s daughter’s address instead of the record title holder’s own address; the tax sale was valid in spite of the failure of the clerk to send notice of the tax sale to the record title holder’s address, the tax deed properly vested title in the purchaser at the tax sale, the purchaser’s subsequent quitclaim deed to the buyers was valid, all clouds upon the title to the property were removed and canceled, and the title to the property was properly vested in the buyers. Rush v. Wallace Rentals, LLC, 837 So. 2d 191, 2003 Miss. LEXIS 40 (Miss. 2003).

Even if a tax deed had been defective or void for failure to advertise the tax sale or to give the landowner notice as to redemption, it would still have operated as color of title and formed a sufficient basis upon which adverse possession could ripen into title, and since defendants had admittedly deprived the complainant of possession of the land for considerably more than ten years prior to the complainant’s action for confirmation of his title, the complainant could not prevail. Trotter v. Roper, 229 Miss. 784, 92 So. 2d 230, 1957 Miss. LEXIS 325 (Miss. 1957).

Where a life tenant has failed to pay the taxes but instead purchased the land at the tax sale, the life tenant thereby only acquired the previous title to a life estate. Tillman v. Richton Tie & Timber Co., 224 Miss. 789, 80 So. 2d 745, 1955 Miss. LEXIS 541 (Miss. 1955).

Tax purchaser is not innocent purchaser for value, but takes title subject to all infirmities. McNatt v. Hyman, 204 Miss. 824, 36 So. 2d 161, 1948 Miss. LEXIS 409 (Miss. 1948).

Tax sale purporting to convey entire property does not convey to tax purchaser minerals in the land separately owned and separately assessed by tax collector, where the tax roll in hands of collector showed the separate assessment, and the roll, as well as copies of tax receipts, disclosed fact that taxes on minerals for two years before sale had actually been paid. McNatt v. Hyman, 204 Miss. 824, 36 So. 2d 161, 1948 Miss. LEXIS 409 (Miss. 1948).

Statute providing that sale of land for taxes conveys perfect title to purchaser held to convey title in fee simple except in so far as title is qualified by other provisions creating lien. Howie v. Panola-Quitman Drainage Dist., 168 Miss. 387, 151 So. 154, 1933 Miss. LEXIS 203 (Miss. 1933).

9. —Drainage or improvement assessments, effect of.

A purchaser under a special improvements sale acquired superior rights to one purchasing under a municipal ad valorem tax sale. Shelton v. Reliance Inv. Co., 230 Miss. 51, 92 So. 2d 329, 1957 Miss. LEXIS 343 (Miss. 1957).

Where property previously sold for municipal ad valorem taxes was also sold for special improvement taxes to another person, the special improvements tax purchaser acquired complete title upon the failure of the municipal ad valorem tax purchaser to redeem within two years from the date of sale. Shelton v. Reliance Inv. Co., 230 Miss. 51, 92 So. 2d 329, 1957 Miss. LEXIS 343 (Miss. 1957).

Statutory construction that purchaser of land on sale for state and county taxes does not receive land free from lien of drainage assessments held not unconstitutional as releasing, postponing, or diminishing taxes. Howie v. Panola-Quitman Drainage Dist., 168 Miss. 387, 151 So. 154, 1933 Miss. LEXIS 203 (Miss. 1933).

Purchaser of land at tax sale does not receive land free from lien of drainage assessments thereon. Howie v. Panola-Quitman Drainage Dist., 168 Miss. 387, 151 So. 154, 1933 Miss. LEXIS 203 (Miss. 1933).

§ 27-35-3. Date establishing liability to taxation.

All taxable real property situated in the state acquired or held by any person before January 1 of each year, and all other taxable property so situated or brought into this state at any time prior to March 1 of each year, shall be assessed and taxes thereon paid for the ensuing year with the exception of heavy duty equipment as defined in Section 27-35-1(2). Heavy duty equipment shall be assessed and taxes thereon paid at any time such equipment is acquired or brought into this state for use as construction equipment, and such assessment shall be prorated with respect to the number of months remaining in the year. Such other property shall not be assessed by more than one (1) county, and such county in which said property was located at the earliest taxable date in any year shall have priority in the assessment of such taxes.

Provided, however, that when a municipality is created or the corporate limits thereof extended after January 1 of any year it shall have, prior to July 1 of said year, the full right and power to assess said property and collect taxes for the current year to the same extent as if it had been created or limits extended prior to January 1 of that year.

Nothing in this section shall be construed to limit the power of the state to define and declare the situs of particular species of property having no fixed situs at some place in this state.

HISTORY: Codes, Hutchinson’s 1848, ch. 8, art 17(3); 1857, ch. 3, art. 13; 1871, § 1666; 1880, § 471; 1892, § 3748; 1906, § 4257; Hemingway’s 1917, § 6888; 1930, § 3121; 1942, § 9745; Laws, 1920, ch. 310; Laws, 1928, Ex. ch. 15; Laws, 1966, ch. 643, § 2; Laws, 1976, ch. 423, § 2, eff from and after July 1, 1976.

OPINIONS OF THE ATTORNEY GENERAL

Section 27-35-3 does not require governing authorities to assess and collect taxes on property annexed by court order before July 1, but gives governing authorities the discretion to assess and collect taxes on the annexed area for the current year or to assess and collect taxes on the annexed area beginning on January 1 of the next year. Gowan, November 22, 1995, A.G. Op. #95-0700.

Under Section 27-35-3, the 1995 taxes are to be assessed to, and owed by the owner of the property as of January 1 of each year. If a sale of property takes place at any time thereafter, it is a matter between the buyer and seller of the property to determine how the payment or reimbursement of the taxes shall be handled. Greco, March 8, 1996, A.G. Op. #96-0097.

There is no provision for taxes being reimbursable pro rata for fractional parts of a tax year after the property is acquired by a charitable or benevolent organization. Hollimon, Dec. 6, 2002, A.G. Op. #02-0677.

Provided that no appeal is made, and provided that there is a determination of no objection by the United States Attorney General, annexation is deemed final and effective on the date of the final judgment approving the annexation and the municipality may assess and collect taxes for the current year on property located in the annexed area. Rafferty, Nov. 27, 2006, A.G. Op. 06-0598, , 2006 Miss. AG LEXIS 428, modified by Mallette, March 2, 2007, A.G. Op. #07-00096, 2007 Miss. AG LEXIS 72, as to the effective date of annexation for all purposes other than voting and candidacy.

An annexation is final and effective for all purposes 10 days after issuance of the decree by the chancery court, or 10 days after final determination of an appeal, except that citizens residing in an annexed area may not participate in future municipal elections as electors or as candidates, unless and until pre-clearance by the U.S. Department of Justice is obtained pursuant to Section 5 of the Voting Rights Act. Mallette, March 2, 2007, A.G. Op. #07-00096, 2007 Miss. AG LEXIS 72, modifying Rafferty, November 27, 2006, A.G. Op. #06-00598, 2006 Miss. AG LEXIS 428, as to the effective date of annexation for all purposes other than voting and candidacy.

JUDICIAL DECISIONS

I. UNDER CURRENT LAW.

1. In general.

2. Property subject to taxation.

3.-10. [Reserved for future use.]

II. UNDER FORMER LAW.

11. In general.

12. Property subject to taxation.

I. UNDER CURRENT LAW.

1. In general.

Landowner executing option to federal government, Jan. 2, 1934, which was accepted by government Jan. 11, held not relieved of personal obligation to pay 1934 taxes. Gloster Lumber Co. v. Adams County, 173 Miss. 865, 163 So. 541, 1935 Miss. LEXIS 267 (Miss. 1935).

2. Property subject to taxation.

The franchise of a waterworks company in a city is subject to taxation as personal property. Adams v. Samuel R. Bullock & Co., 94 Miss. 27, 47 So. 527, 1908 Miss. LEXIS 15 (Miss. 1908).

Personal property which has a situs distinct from the person of the owner is liable for assessment for taxes where it is located and not at the place of the owner’s residence. Colbert v. Board of Supervisors, 60 Miss. 142, 1882 Miss. LEXIS 21 (Miss. 1882).

3.-10. [Reserved for future use.]

II. UNDER FORMER LAW.

11. In general.

Under the former law taxes became a lien on the property February first of the current year. Adams v. Lamb-Fish Lumber Co., 114 Miss. 534, 75 So. 378, 1917 Miss. LEXIS 61 (Miss. 1917).

12. Property subject to taxation.

Under such old law all taxable property brought into the state or held or acquired by any person before February first should be assessed and taxes paid thereon for the current year. Barnes v. Jones, 139 Miss. 675, 103 So. 773, 1925 Miss. LEXIS 115 (Miss. 1925).

Under the former statute lands purchased from the state between February 1st and October 1st were not liable to taxation for that year. Wildberger v. Shaw, 84 Miss. 442, 36 So. 539, 1904 Miss. LEXIS 66 (Miss. 1904); Creegan v. Hyman, 93 Miss. 481, 46 So. 952 (Miss. 1908).

Under such former statute property, other than merchandise, brought into the state after February 1st of any year was not taxable for that year, but by virtue of another law (ch 38, Laws 1896), stocks of merchandise so brought into the state were made liable for a proportionate part of the current year’s taxes. Jennings v. Board of Sup'rs, 79 Miss. 523, 31 So. 107 (Miss. 1901).

§ 27-35-4. Rates of assessment.

  1. All Class I property, as defined in Section 112, Mississippi Constitution of 1890, shall be assessed at the rate of ten percent (10%) of true value.
  2. All Class II property and Class III property, as defined in Section 112, Mississippi Constitution of 1890, shall be assessed at the rate of fifteen percent (15%) of true value.
  3. All Class IV property and Class V property, as defined in Section 112, Mississippi Constitution of 1890, shall be assessed at the rate of thirty percent (30%) of true value.

HISTORY: Laws, 1984, ch. 355, § 1; Laws, 1986, ch. 447, eff from and after June 19, 1986 [See Editor’s Note below]

Editor’s Notes —

Chapter 478, Laws of 1986, provided that the amendment to Section 27-35-4 was to become effective from and after ratification by the electorate of House Concurrent Resolution No. 41 (Chapter 522, Laws of 1986), which proposed to amend Section 112 of the Constitution of the State of Mississippi. The electorate ratified the amendment on June 3, 1986, and, by proclamation of the Secretary of State of the State of Mississippi, the amendment was inserted in the Constitution.

RESEARCH REFERENCES

ALR.

Validity, construction, and effect of state statutes affording preferential property tax treatment to land used for agriculture purposes. 98 A.L.R.3d 916.

Situs of tangible personal property for purposes of property taxation. 2 A.L.R.4th 432.

Recovery of tax paid on exempt property. 25 A.L.R.4th 186.

What constitutes church, religious society, or institution exempt from property tax under state constitutional or statutory provisions. 28 A.L.R.4th 344.

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation §§ 119, 122.

72 Am. Jur. 2d, State and Local Taxation § 629 et seq.

CJS.

84 C.J.S., Taxation §§ 464, 530-598.

JUDICIAL DECISIONS

1. In general.

Mississippi, as the domiciliary state, had the right as such to levy an ad valorem property tax against leased trucks, notwithstanding that the trucks were engaged in interstate activity. Thomas Truck Lease, Inc. v. Lee County, 768 So. 2d 870, 1999 Miss. LEXIS 306 (Miss. 1999).

Under the “current use” requirement for determining the true value of property for ad valorem taxation purposes, the concept of the “highest and best use” of the land is not applicable. Rebelwood, Ltd. v. Hinds County, 544 So. 2d 1356, 1989 Miss. LEXIS 246 (Miss. 1989).

§ 27-35-5. Taxes, increases, penalties and interest recoverable by action.

Every lawful tax including all increases, penalties and interest which may be or become owing or assessed, levied or imposed by the state or by a county, municipality or levee board, whether ad valorem (including all school district taxes), privilege, excise, income or inheritance, is a debt due by the person or corporation owning the property or carrying on the business or profession upon which the tax is levied or imposed, whether properly assessed or not, or by the person liable for the income, inheritance or excise tax, and may be recovered by action by any officer authorized to sue for or collect same. Said increases, interest and penalties shall be recoverable as a part of the tax with respect to which they are imposed. The recovery of a personal judgment for taxes on land or personal property against the owner shall not extinguish the tax lien. In all actions for the recovery of ad valorem taxes the assessment roll shall be only prima facie correct.

HISTORY: Codes, 1892, § 3747; 1906, § 4256; Hemingway’s 1917, § 6887; 1930, § 3122; 1942, § 9746; Laws, 1946, ch. 459, § 1; Laws, 1954, ch. 375; Laws, 1956, ch. 418, § 2.

Cross References —

Constitutional provision for assessment of taxes, see Miss. Const. Art. 4, § 112.

OPINIONS OF THE ATTORNEY GENERAL

Ad valorem tax lien against property is extinguished if a public body acquires the property, but the personal liability of the owner is not relieved. Griffith, May 13, 1992, A.G. Op. #92-0319.

Miss. Code Section 27-35-5 authorizes suit to be filed to recover debt created by nonpayment of taxes; once judgment is obtained, property may then be seized via execution on judgment. Sanders, Mar. 4, 1993, A.G. Op. #93-0100.

Miss. Code Section 27-35-5 imposes personal liability for ad valorem taxes on owner of property as of January 1 lien date but ad valorem tax lien against property is extinguished if public body acquires property; however, state agency which is authorized to purchase or acquire real estate may as part of consideration for purchase of parcel of property agree to pay current year’s taxes encumbering property. Hilliard, Jan. 21, 1994, A.G. Op. #93-0998.

When the tax rolls contain the name of an owner which is a corporation, the statute imposes no personal liability for the taxes upon a shareholder or stockholder of the corporation. Andrzejewski, August 21, 1998, A.G. Op. #98-0495.

RESEARCH REFERENCES

ALR.

Propriety of class action in state courts to recover taxes. 10 A.L.R.4th 655.

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 780.

22 Am. Jur. Pl & Pr Forms (Rev), State and Local Taxation, Forms 171 et seq. (enforcement of tax liability generally); Forms 191 et seq. (enforcement of tax liens).

CJS.

85 C.J.S., Taxation § 1174 et seq.

JUDICIAL DECISIONS

1. In general.

2. Construction and application, in general.

3. — Extinguishment of personal liability.

4. —New liability created.

5. Assessment roll only prima facie correct.

6. Particular taxes.

7. —Income taxes.

8. —Inheritance taxes.

9. —Drainage or improvement assessments.

10. Nonresident taxpayer.

11. Death of owner of property.

1. In general.

The statute does not offend the due process clause of the 14th Amendment, even as applied to a nonresident. Nickey v. Mississippi, 292 U.S. 393, 54 S. Ct. 743, 78 L. Ed. 1323, 1934 U.S. LEXIS 718 (U.S. 1934).

This provision cannot constitutionally be applied although the tax is assessed without notice, service of process, or opportunity to be heard, where the statute makes the assessment rolls only prima facie correct and the state supreme court has ruled that it is open to the defendant in any suit to collect the tax to assail the correctness and validity thereof, and that the court proceeding, and not the assessment, fixes the liability to pay the tax. Nickey v. Mississippi, 292 U.S. 393, 54 S. Ct. 743, 78 L. Ed. 1323, 1934 U.S. LEXIS 718 (U.S. 1934).

Statute making every tax lawfully levied a debt against taxpayer and authorizing recovery thereof by action held not invalid as denying due process of law. George County Bridge Co. v. Catlett, 161 Miss. 120, 135 So. 217, 1931 Miss. LEXIS 255 (Miss. 1931).

2. Construction and application, in general.

Decree canceling tax sale and directing personal judgment against owner of land sold is void and of no effect when rendered on bill alleging no fact showing tax sale invalid but alleging in effect valid tax sale, which operated as extinguishment of personal liability of owner. State v. Rogers, 206 Miss. 643, 39 So. 2d 533, 1949 Miss. LEXIS 289 (Miss. 1949).

No action lies under this section [Code 1942, § 9746], for recovery from taxpayer of unlawful tax attempted to be imposed by state tax collector. Bailey v. Emmich Bros., 204 Miss. 666, 37 So. 2d 797, 1948 Miss. LEXIS 396 (Miss. 1948).

State tax collector is purely collector, authorized only to collect taxes already assessed and delinquent, and having no authority to create delinquency for which he may sue. Bailey v. Emmich Bros., 204 Miss. 666, 37 So. 2d 797, 1948 Miss. LEXIS 396 (Miss. 1948).

In view of the circumstances that no personal liability existed at common law on the part of the owner for unpaid taxes against his property, that this section [Code 1942, § 9746] creates a new liability and a new remedy, and creates a means by which the property of the owner, other than the property against which the levy is made, may be seized and sold, the statute should be construed favorably to the taxpayer. Vanzandt v. Braxton, 194 Miss. 863, 14 So. 2d 222, 1943 Miss. LEXIS 114 (Miss. 1943).

An action to enforce payment of taxes assessed by a state and its governmental subdivisions against national bank stock, which defendant, on taking over the assets of the bank upon insolvency, has covenanted to pay, is not removable from a state to a federal court as one arising under a law of the United States by reason of the fact that such stock may be taxed by the state only as permitted by federal legislation. Gully v. First Nat'l Bank, 299 U.S. 109, 57 S. Ct. 96, 81 L. Ed. 70, 1936 U.S. LEXIS 13 (U.S. 1936).

Where, on January 2, 1934, landowner executed option to federal government to sell land which was accepted by government on January 11, landowner held not relieved from its personal obligation to pay 1934 taxes, notwithstanding government received land free from tax lien. Gloster Lumber Co. v. Adams County, 173 Miss. 865, 163 So. 541, 1935 Miss. LEXIS 267 (Miss. 1935).

Property properly described in tax assessment roll may be legally assessed to unknown person or to person other than owner. Carr v. Barton, 173 Miss. 662, 162 So. 172, 1935 Miss. LEXIS 245 (Miss. 1935).

“Due process” requires that, to create lien, tax assessment must describe property with certainty or contain data clearly leading to identification. Carr v. Barton, 173 Miss. 662, 162 So. 172, 1935 Miss. LEXIS 245 (Miss. 1935).

Taxes may be collected by judicial process when authorized by legislature. Nickey v. State, 167 Miss. 650, 145 So. 630, 146 So. 859, 147 So. 324, 1933 Miss. LEXIS 81 (Miss. 1933), aff'd, 292 U.S. 393, 54 S. Ct. 743, 78 L. Ed. 1323, 1934 U.S. LEXIS 718 (U.S. 1934).

Proceedings by tax collector of county, exhausting statutory remedies provided for collection of taxes, held not condition precedent to action by state to collect taxes as debt against taxpayer. Nickey v. State, 167 Miss. 650, 145 So. 630, 146 So. 859, 147 So. 324, 1933 Miss. LEXIS 81 (Miss. 1933), aff'd, 292 U.S. 393, 54 S. Ct. 743, 78 L. Ed. 1323, 1934 U.S. LEXIS 718 (U.S. 1934).

State, in action against taxpayer for collection of taxes as debt, held not entitled to recover costs of advertising lands by tax collector and tax collector’s statutory damages, where statutory proceedings were abandoned in favor of action by State. Nickey v. State, 167 Miss. 650, 145 So. 630, 146 So. 859, 147 So. 324, 1933 Miss. LEXIS 81 (Miss. 1933), aff'd, 292 U.S. 393, 54 S. Ct. 743, 78 L. Ed. 1323, 1934 U.S. LEXIS 718 (U.S. 1934).

Objection that sheriff and tax collector of county was within authority to maintain action cannot be raised for first time on appeal. George County Bridge Co. v. Catlett, 161 Miss. 120, 135 So. 217, 1931 Miss. LEXIS 255 (Miss. 1931).

Where land was sold to state for taxes, county could not sue alone for taxes due it. Carrier Lumber & Mfg. Co. v. Quitman County, 156 Miss. 396, 124 So. 437, 125 So. 416, 1929 Miss. LEXIS 364 (Miss. 1929).

This section [Code 1942, § 9746] does not confine the remedy to courts of law. Delta & Pine Land Co. v. Adams, 93 Miss. 340, 48 So. 190, 1908 Miss. LEXIS 165 (Miss. 1908).

An assessment of personal property to an unknown owner is valid. Powell v. McKee, 81 Miss. 229, 32 So. 919, 1902 Miss. LEXIS 126 (Miss. 1902).

3. — Extinguishment of personal liability.

Valid tax sale of land operates as extinguishment of personal liability of owner and leaves land only as debtor for its taxes. State v. Rogers, 206 Miss. 643, 39 So. 2d 533, 1949 Miss. LEXIS 289 (Miss. 1949).

4. —New liability created.

This section [Code 1942, § 9746] has no retroactive effect, but it does create a new obligation to pay as well as a new remedy, and a personal judgment can be taken. Delta & Pine Land Co. v. Adams, 93 Miss. 340, 48 So. 190, 1908 Miss. LEXIS 165 (Miss. 1908).

5. Assessment roll only prima facie correct.

Burden of proof to overturn the assessment by a preponderance of the evidence is upon the taxpayer. McArdle's Estate v. Jackson, 215 Miss. 571, 61 So. 2d 400, 1952 Miss. LEXIS 600 (Miss. 1952).

The provision of this statute [Code 1942, § 9746] that “in all actions for the recovery of ad valorem taxes the assessment roll shall only be prima facie correct,” should not apply to a proceeding by a taxpayer to enjoin the sale of land for delinquent taxes. South Mississippi Land Co. v. Allen, 185 Miss. 555, 187 So. 758, 1939 Miss. LEXIS 148 (Miss. 1939).

In quo warranto proceeding, in determining whether person holding office had paid taxes, assessment roll was only prima facie evidence of ownership of property assessed. State ex rel. Mitchell v. McDonald, 164 Miss. 405, 145 So. 508, 1933 Miss. LEXIS 247 (Miss. 1933).

In action for recovery of ad valorem taxes, assessment roll is only prima facie correct. George County Bridge Co. v. Catlett, 161 Miss. 120, 135 So. 217, 1931 Miss. LEXIS 255 (Miss. 1931).

6. Particular taxes.

This section [Code 1942, § 9746] applies to the municipal privilege tax. General Contract Corp. v. Bailey, 218 Miss. 484, 67 So. 2d 485, 1953 Miss. LEXIS 564 (Miss. 1953).

Where successor corporation agreed to assume the liabilities and obligations of the predecessor corporation which were due from the state, the successor corporation was liable for municipal privilege taxes in view of the statute providing for withdrawal of foreign corporation from the state and also in view of statute providing that a tax as a debt due by corporation may be recovered by action. General Contract Corp. v. Bailey, 218 Miss. 484, 67 So. 2d 485, 1953 Miss. LEXIS 564 (Miss. 1953).

Assessment of property by a separate and independent governmental subdivision such as a county, would not be of any probative worth upon the true market value in an action attacking validity of city tax assessment. McArdle's Estate v. Jackson, 215 Miss. 571, 61 So. 2d 400, 1952 Miss. LEXIS 600 (Miss. 1952).

In an action attacking the validity of city tax assessment where offer approved did not show percentage basis of true and market value upon which the county assessed property, exclusion of assessment of the same property by the county was not error. McArdle's Estate v. Jackson, 215 Miss. 571, 61 So. 2d 400, 1952 Miss. LEXIS 600 (Miss. 1952).

Particular, specific, and special provisions of “Local Privilege Tax Law of 1944” supplant generic powers granted state tax collector by Code 1942, § 9179, because they have been expressly and exclusively conferred on municipal tax authorities in relation to matter of municipal privilege taxes. Bailey v. Emmich Bros., 204 Miss. 666, 37 So. 2d 797, 1948 Miss. LEXIS 396 (Miss. 1948).

The application of this section [Code 1942, § 9746] to taxes levied or imposed by municipalities refers to taxes for municipal purposes but not to taxes levied or collected by a municipality for the benefit of a separate school district. Vanzandt v. Braxton, 194 Miss. 863, 14 So. 2d 222, 1943 Miss. LEXIS 114 (Miss. 1943).

No personal liability is imposed by this section [Code 1942, § 9746] for separate school district taxes, either by express words or necessary implication. Vanzandt v. Braxton, 194 Miss. 863, 14 So. 2d 222, 1943 Miss. LEXIS 114 (Miss. 1943).

7. —Income taxes.

The fact that a gross income tax was made a debt recoverable by action under the terms of the statute by which it was imposed was not of itself determinative of the right of the state tax collector to sue therefor. Dunn Const. Co. v. Craig, 191 Miss. 682, 2 So. 2d 166, 3 So. 2d 834, 1941 Miss. LEXIS 127 (Miss. 1941).

8. —Inheritance taxes.

This section [Code 1942, § 9746] does not apply to an inheritance tax. Enochs v. State, 128 Miss. 361, 91 So. 20, 1922 Miss. LEXIS 122 (Miss. 1922).

9. —Drainage or improvement assessments.

Levies for the costs of an uncompleted drainage district were a tax and not assessment levies and created preferential liens on mortgaged lands so as to bind the purchasers thereof on foreclosure. Bank of Commerce & Trust Co. v. Union Cent. Life Ins. Co., 94 F.2d 422, 1938 U.S. App. LEXIS 4428 (5th Cir. Miss.), cert. denied, 304 U.S. 570, 58 S. Ct. 1040, 82 L. Ed. 1535, 1938 U.S. LEXIS 946 (U.S. 1938).

Drainage district’s assessments are charge only on lands against which they are assessed, and do not constitute debt against landowner which may be enforced by action. Nickey v. State, 167 Miss. 650, 145 So. 630, 146 So. 859, 147 So. 324, 1933 Miss. LEXIS 81 (Miss. 1933), aff'd, 292 U.S. 393, 54 S. Ct. 743, 78 L. Ed. 1323, 1934 U.S. LEXIS 718 (U.S. 1934).

In suit by state against taxpayer to enforce taxes, including drainage assessments, against other lands of taxpayer, wherein taxpayer gave bond to discharge attachment, drainage assessments determined to be unenforceable against other lands of taxpayer held not enforceable under bond. Nickey v. State, 167 Miss. 650, 145 So. 630, 146 So. 859, 147 So. 324, 1933 Miss. LEXIS 81 (Miss. 1933), aff'd, 292 U.S. 393, 54 S. Ct. 743, 78 L. Ed. 1323, 1934 U.S. LEXIS 718 (U.S. 1934).

County board of supervisors under 1924 statute held required to pay drainage assessments levied after enactment of statute on any sixteenth section land not leased but included within drainage district. Washington County v. Riverside Drainage Dist., 159 Miss. 102, 131 So. 644, 1931 Miss. LEXIS 14 (Miss. 1931).

10. Nonresident taxpayer.

Where nonresident defendants appeared in state’s action for collection of taxes as debt, and submitted to jurisdiction, and had opportunity for hearing, requirements of due process were met. Nickey v. Mississippi, 292 U.S. 393, 54 S. Ct. 743, 78 L. Ed. 1323, 1934 U.S. LEXIS 718 (U.S. 1934).

Personal liability against nonresident for taxes meets due-process requirements if, before obligated to pay tax, nonresident has been given appropriate notice and opportunity to contest tax. Nickey v. State, 167 Miss. 650, 145 So. 630, 146 So. 859, 147 So. 324, 1933 Miss. LEXIS 81 (Miss. 1933), aff'd, 292 U.S. 393, 54 S. Ct. 743, 78 L. Ed. 1323, 1934 U.S. LEXIS 718 (U.S. 1934).

11. Death of owner of property.

Where the testatrix provided for the payment by her executors of all her just and legal debts, taxes on real estate accruing and due for the year prior to her death, were to be paid by her executors and were not chargeable against the devisee of such real estate devised to him subject to one-half of the mortgage debt thereon. Eatherly v. Winn, 185 Miss. 742, 189 So. 99, 1939 Miss. LEXIS 184 (Miss. 1939).

Decision of umpire designated by will to settle disputes between executors, determining that taxes on real estate devised subject to the mortgage debt thereon were not payable by the estate but by the devisee, was not binding on the devisee, where the provision for action by such umpire was designed to bring about harmony between the executors, and such decision was contrary to the manifest intention of the testatrix. Eatherly v. Winn, 185 Miss. 742, 189 So. 99, 1939 Miss. LEXIS 184 (Miss. 1939).

§ 27-35-7. Where persons and property assessed.

Real property shall be assessed in the county, municipality and district where situated; and all tangible personal property shall be assessed in the county, municipality or district in which the same may be on the day the said tax lien takes effect, and the list thereof may be rendered by an agent of the owner. Provided, that where tangible personal property is temporarily removed from the taxing jurisdiction before the day on which the tax lien takes effect, said tax lien shall take effect in such jurisdiction as though said property were not removed.

All property subject to taxation not above-mentioned shall be assessed in the county, municipality and district where the owner resides.

Provided, however, that all persons, firms and corporations doing contracting work for drainage districts, for road districts, levee districts, bridge building or any other kind of contracting work, shall have all their personal property used in carrying out such contracts assessed in the county and district where such property is being used on the first day of January of each year.

HISTORY: Codes, Hutchinson’s 1848, ch. 8, art. 16 (6); 1857, ch. 3, art. 14; 1871, § 1667; 1880, § 472; 1892, § 3749; 1906, § 4258; Hemingway’s 1917, § 6891; 1930, § 3123; 1942, § 9747; Laws, 1956, ch. 418, § 3.

Cross References —

Constitutional provision for assessment of taxes, see Miss. Const. Art. 4, § 112.

RESEARCH REFERENCES

ALR.

Domicil for state tax purposes of wife living apart from husband. 82 A.L.R.3d 1274.

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 573 et seq.

CJS.

84 C.J.S., Taxation § 553.

JUDICIAL DECISIONS

1. In general.

2. Particular applications.

1. In general.

This section [Code 1942, § 9747] serves only to determine in which county of the various counties and districts in Mississippi property will be taxable and in no manner does this section [Code 1942, § 9747] determine the actual tax liability. Anderson Bros. Corp. v. Board of Sup'rs, 221 Miss. 361, 73 So. 2d 105, 1954 Miss. LEXIS 545 (Miss. 1954).

Under this section [Code 1942, § 9747], providing that every person shall be assessed in the municipality in which he resides at the time of the assessment, the assessment is to be made where the person actually resides at the time, though he has a residence at another place and votes there. Millsaps v. Jackson, 88 Miss. 504, 42 So. 234, 1906 Miss. LEXIS 202 (Miss. 1906).

2. Particular applications.

The equipment of a corporate nonresident highway contractor has no tax situs in the state where not in the state on the first day of January in consequence of having been removed to the home state for repairs at a time when the job was shut down by bad weather. State v. Dixie Contractors, Inc., 240 Miss. 793, 129 So. 2d 386, 1961 Miss. LEXIS 512 (Miss. 1961).

This section [Code 1942, § 9747] does not exempt from the personal property tax machinery and equipment of a foreign corporation engaged in laying pipelines for transmission of natural gas which was stored in the state for three months prior to the tax day and which was in the state on the tax day. Anderson Bros. Corp. v. Board of Sup'rs, 221 Miss. 361, 73 So. 2d 105, 1954 Miss. LEXIS 545 (Miss. 1954).

Assessment of gasoline steam shovel under description of “machinery, tools, implements and equipment,” held valid. Byers Mach. Co. v. Cobb Bros. Const. Co., 182 Miss. 212, 179 So. 565, 1938 Miss. LEXIS 133 (Miss. 1938).

By a divided court it was held that a domestic corporation is not liable for taxes on the portion of its capital invested in shares of another domestic corporation. Robertson v. Mississippi Valley Co., 120 Miss. 159, 81 So. 799, 1919 Miss. LEXIS 74 (Miss. 1919).

Personal property in the hands of a trustee is assessable at his residence or domicile. Board of Sup'rs v. Dale, 110 Miss. 671, 70 So. 828, 1915 Miss. LEXIS 100 (Miss. 1915).

§ 27-35-9. Where banks and other companies assessed.

All banks and other companies and corporations shall be assessed in the county in which the principal office or place of transacting business is situated; and if there shall be no such principal office or place of business, then in the county or counties in which the business of the bank, company or corporation shall be carried on.

HISTORY: Codes, Hutchinson’s 1848, ch. 8, art. 17 (7); 1857, ch. 3, art. 15; 1871, § 1668; 1880, § 473; 1892, § 3750; 1906, § 4259; Hemingway’s 1917, § 6892; 1930, § 3124; 1942, § 9748.

Cross References —

Constitutional provisions for taxation of corporations, see Miss. Const. Art. 7, §§ 181, 182.

Assessment of corporations and joint stock companies, see §27-35-31.

Taxation of banks, see §§27-35-35 through27-35-39.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation §§ 186 et seq., 375, 376.

4 Am. Jur. Proof of Facts, Doing Business, Proof No. 1 (doing business).

CJS.

84 C.J.S., Taxation § 443 et seq.

§ 27-35-11. Banks; how lands of bank taxed.

The real estate of a bank or banking association shall be assessed and pay taxes-state, county, district and municipal-according to its value, as other real estate.

HISTORY: Codes, 1892, § 3766; 1906, § 4275; Hemingway’s 1917, § 6906; 1930, § 3125; 1942, § 9749.

Cross References —

Taxation of personal property of banks, see §27-35-12.

Taxation of banks, see §§27-35-35 through27-35-39.

Assessments of lands, generally, see §27-35-49.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 375.

CJS.

84 C.J.S., Taxation §§ 641-644.

JUDICIAL DECISIONS

1. In general.

True value of bank real estate must be deducted from aggregate true value of assets in determining true value of capital stock for taxation. Bank of Tupelo v. Board of Sup'rs, 155 Miss. 436, 124 So. 482, 1929 Miss. LEXIS 305 (Miss. 1929).

Part of bank’s capital, surplus, and undivided profits invested in land is assessed as other land. Merchants' & Farmers' Bank v. Kosciusko, 149 Miss. 835, 116 So. 88, 1928 Miss. LEXIS 86 (Miss. 1928).

§ 27-35-12. Banks; personal property of banks taxed.

The personal property of a bank or banking association shall be assessed and shall be liable for county, district and municipal ad valorem taxes, and every bank shall pay such ad valorem taxes at the time and in the manner provided by law.

HISTORY: Laws, 1978, ch. 410, § 6, eff from and after January 1, 1979.

Cross References —

Term “personal property” defined, see §1-3-41.

JUDICIAL DECISIONS

1. In general.

Absent a legislatively-created “special mode” of assessment for banks providing otherwise, the guarantees of equal and uniform assessment conferred by Mississippi Constitution Article 4 § 112 and Article 7 § 181 extend to banks just as to all other taxpayers. As there is no stature authorizing the assessment of bank intangibles at a rate greater than other personal property in general, §§ 112 and 181 protects such bank property from disproportionate assessment. Calhoun County Bd. of Supervisors v. Grenada Bank, 543 So. 2d 138, 1988 Miss. LEXIS 340 (Miss. 1988).

In determining the equitable portion of the intangible value of a parent bank attributable to branch banks for purposes of intangible property tax, the primary consideration in selecting a basis for the ratio by which a branch’s share of the valuation constant will be computed is to arrive at a figure which would fairly, reasonably, and realistically represent a branch’s relative worth to the parent bank and all its branches as a whole, i.e., its true value. Calhoun County Bd. of Supervisors v. Grenada Bank, 543 So. 2d 138, 1988 Miss. LEXIS 340 (Miss. 1988).

§ 27-35-13. Assessment in election districts and towns.

The assessment of personal property in each election district of the county or of each city, town and village, shall be entered separately on the roll, so as to show the property of each election district, not embracing a city, town, or village, and in each city, town and village distinctly, apart from all others.

HISTORY: Codes, 1880, § 480; 1892, § 3760; 1906, § 4269; Hemingway’s 1917, § 6903; 1930, § 3126; 1942, § 9750.

Cross References —

Assessment of personal property, see §27-35-15.

JUDICIAL DECISIONS

1. In general.

Assessment of personal property for school purposes is sufficient, if it is assessed to owner on sufficient roll at election precinct. Finkbine Lumber Co. v. Batson, 151 Miss. 608, 118 So. 443, 1928 Miss. LEXIS 344 (Miss. 1928).

§ 27-35-15. Personal property; how assessed.

  1. The tax assessors shall annually appraise all personal property subject to taxation in their respective counties at true value and assess it in proportion thereto. They shall set down in the assessment roll the names in full of all persons liable to taxation in the county in alphabetical order under each municipality, but firms or persons owning the same class of property may be listed on the roll together regardless of the alphabetical order. Where there are on the roll more than one (1) person of the same name, the place of residence of each shall be shown, or they shall be otherwise so designated as to identify each and distinguish them. The assessor shall set down each item of personal property liable to taxation and the amount of each individual’s taxable property shall be totaled and set down in the column provided, opposite his name. The assessor shall so fill out the blanks on the rolls as to disclose clearly and fully all information indicated by the roll.

    The tax assessor shall place in the columns provided on the roll the true value of the property owned by each taxpayer in every road district, school district, levee district or other special taxing district imposing an ad valorem tax; and he shall truly and correctly add every column on the roll and show in the proper column the total amount of property assessed to every taxpayer and the amount assessed to every taxpayer in each and every road district, school district or other special taxing district; and the totals of each column from every page shall be carried to the recapitulation on a page or pages in the back of the roll. The tax assessor shall add the recapitulation and show the total amount of all property assessed in his county and the total for each municipality, school district, road district, levee district or other special taxing district imposing an ad valorem tax. The assessor shall also show in his recapitulation the correct total of each and every column in the roll.

  2. The tax assessors shall include on the personal property roll the list of aircraft received from the State Tax Commission which are liable for registration but which have not been so registered as required by Title 61, Chapter 15, Mississippi Code of 1972.

HISTORY: Codes, Hemingway’s 1921 Supp. § 7769z; 1930, § 3128; 1942, § 9752; Laws, 1920, ch. 323; Laws, 1926, ch. 297; Laws, 1950, ch. 238, § 2; Laws, 1980, ch. 505, § 4; Laws, 1986, ch. 405, § 2; Laws, 1990, ch. 341, § 1, eff from and after July 1, 1990.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Cross References —

Taxation of personal property of banks, see §27-35-12.

Assessment in election districts, see §27-35-13.

Taxation of commercial aircraft, see §27-35-701 et seq.

Motor vehicle ad valorem tax, see §27-51-33.

Separate assessment of property in road districts, see §65-19-35.

RESEARCH REFERENCES

ALR.

Property destined for, or in course of, removal from state as subject to taxation therein. 11 A.L.R.2d 938.

Property taxation of computer software. 82 A.L.R.3d 606.

Situs of aircraft, rolling stock, and vessels for purposes of property taxation. 3 A.L.R.4th 837.

Requirement of full-value real property taxation assessments. 42 A.L.R.4th 676.

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 135.

CJS.

84 C.J.S., Taxation §§ 554-566.

JUDICIAL DECISIONS

I. UNDER CURRENT LAW.

1. In general.

2. Property subject to taxation.

3.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. Generally.

I. UNDER CURRENT LAW.

1. In general.

Assessment of gasoline steam shovel under description of “machinery, tools, implements and equipment,” held valid. Byers Mach. Co. v. Cobb Bros. Const. Co., 182 Miss. 212, 179 So. 565, 1938 Miss. LEXIS 133 (Miss. 1938).

Where personal property has passed from the executors to trustees for its management under the terms of a will, it should be assessed at the domicile of the trustees without reference to that of the testator or of the executors. Millsaps v. Jackson, 78 Miss. 537, 30 So. 756, 1900 Miss. LEXIS 184 (Miss. 1900).

2. Property subject to taxation.

A franchise of a private corporation to construct waterworks in the streets of a city is taxable. Adams v. Samuel R. Bullock & Co., 94 Miss. 27, 47 So. 527, 1908 Miss. LEXIS 15 (Miss. 1908).

Personal property belonging to the estate of a decedent in the hands of his executors should be assessed for taxation at the domicile of the testator in his lifetime without reference to the domicile of the executors. Millsaps v. Jackson, 78 Miss. 537, 30 So. 756, 1900 Miss. LEXIS 184 (Miss. 1900).

3.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. Generally.

Property exempt from taxation cannot be distrained to coerce the payment of a poll tax. Ratliff v. Beale, 74 Miss. 247, 20 So. 865, 1896 Miss. LEXIS 121 (Miss. 1896).

§ 27-35-17. Tax list; form; tax commission to provide.

The state tax commission is empowered and directed to prescribe the form of tax lists to be used by the county tax assessors in the assessment of real and personal property for state and county purposes; and said commission shall furnish a copy of each form prescribed to the tax assessor, the chancery clerk and the president of the board of supervisors of each county on or before November 1st in each year, which form shall be used for the assessment to be made in the year following.

HISTORY: Codes, Hemingway’s 1921 Supp. § 7769w; 1930, § 3129; 1942, § 9753; Laws, 1918, ch. 134.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Cross References —

State tax commission, see §27-3-1 et seq.

JUDICIAL DECISIONS

1. In general.

Where one person owns the soil and another person owns the growing timber thereon, the timber may be separately assessed for taxation. Caston v. Pine Lumber Co., 110 Miss. 165, 69 So. 668, 1915 Miss. LEXIS 5 (Miss. 1915).

A lease giving defendant the right to enter upon land and extract crude products from pine trees from which rosin and turpentine are manufactured, was personal property and assessable as such. Jones v. Adams, 104 Miss. 397, 61 So. 420, 1913 Miss. LEXIS 36 (Miss. 1913).

A turpentine lease owned by a foreign corporation and located in this state, having a commissary for its customers, where it received turpentine and rosin had money employed in business to the amount evidenced by the value of the lease. Union Naval Stores Co. v. Admas, 104 Miss. 299, 61 So. 419, 1913 Miss. LEXIS 35 (Miss. 1913).

The pipes, hydrants, etc., of a waterworks company is included in capital invested in merchandise and manufacture. Adams v. Vicksburg Waterworks Co., 94 Miss. 601, 47 So. 530, 1909 Miss. LEXIS 314 (Miss. 1909).

Growing trees though real estate, may be the subject of ownership separate from the ownership of the land and hence may be separately assessed for taxes. Fox v. Pearl River Lumber Co., 80 Miss. 1, 31 So. 583, 1902 Miss. LEXIS 234 (Miss. 1902).

The tax assessment list provided for by this section [Code 1942, § 9753] places taxable solvent credits on the same basis as property not otherwise enumerated and the fact that a taxpayer has returned part of his solvent credits raises no presumption that he has returned them all. Adams v. Clarke, 80 Miss. 134, 31 So. 216, 1902 Miss. LEXIS 215 (Miss. 1902).

§ 27-35-19. Tax lists; supervisors to furnish to assessors.

The board of supervisors of each county shall furnish the assessor with a sufficient number of the prescribed tax lists for the assessment of real and personal property in accordance with the form of tax lists prepared and prescribed by the state tax commission, and the necessary number of binders for same.

HISTORY: Codes, Hemingway’s 1921 Supp. § 7769x; 1930, § 3130; 1942, 9754; Laws, 1918, ch. 134.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

§ 27-35-21. Tax list made on printed list.

The tax list of every person shall be made out on one of the printed lists; and the blanks in the list shall be filled in ink, and the oath appended shall be taken by the person rendering the list, and be subscribed before and certified by the assessor or other officer authorized to administer oaths. The lists shall be delivered to the assessor on or before the first day of April of the year in which the assessment is made; and he shall preserve them and deliver them, arranged alphabetically and securely bound together, to the board of supervisors. Thereafter these lists shall be preserved by the assessor for a period of three (3) years.

HISTORY: Codes, 1880, § 483; 1892, § 3763; 1906, § 4272; Hemingway’s 1917, § 6906; 1930, § 3131; 1942, § 9755.

§ 27-35-23. Taxpayer to furnish list; nonresidents to be assessed.

    1. Except as may be otherwise provided for in subsection (2) of this section, the tax assessor shall call upon each person liable to taxation in his county for a list of his taxable personal property, either in person, or by leaving a copy of the prescribed tax list at his business or his usual place of residence, and it shall be the duty of each person to make out and deliver to the tax assessor, upon demand, and if not demanded, not later than the first day of April in each year, a true list of his taxable property with the true value of each article, specifying all such property of which he was possessed on the next preceding tax lien date in his own right or in the right of his wife or minor child, or as executor, administrator, guardian, trustee, agent, or otherwise, rendering separate lists of the property of each. The taxpayer shall fill in all blanks on the tax lists and show in the proper place all taxable personal property owned by him or by any person for whom he is required to give in taxable property.
    2. In the case of a taxpayer that is a small business, the list provided by a taxpayer under this subsection shall be presumed to be accurate, and the tax assessor shall use the list for the purpose of determining the true value of the personal property unless the assessor has reason to believe that the list does not accurately reflect the extent of the taxpayer’s personal property and the value of the property.
    1. If the tax assessor has previously received from the taxpayer true list of the taxpayer’s taxable personal property, the tax assessor may, in his discretion, require that the taxpayer furnish him, upon demand, and if not demanded, not later than the first day of April in each year after receipt of such previous list, only with a list of additions and deletions to the tax list the taxpayer has previously provided as may properly update such list and the taxpayer shall not be required to furnish a complete list of his taxable personal property as provided in subsection (1) of this section. In any subsequent year the tax assessor may require the taxpayer to furnish a complete list of his taxable personal property if he considers it necessary.
    2. In the case of a taxpayer that is a small business, the list of additions and deletions provided by a taxpayer under this subsection shall be presumed to be accurate, and the tax assessor shall use the list for the purpose of determining the true value of the personal property unless the assessor has reason to believe that the list does not accurately reflect the extent of the taxpayer’s personal property and the value of the property.
  1. As used in this section, the term “small business” means a commercial enterprise with less than twenty-five (25) employees that possesses taxable personal property with a true value of less than Two Hundred Fifty Thousand Dollars ($250,000.00).
  2. The list prescribed in subsection (1) or (2) of this section shall show where the property was situated on the next preceding tax lien date and the taxpayer shall render separate lists for personal property where located in a school district, or a road district, and the list, or lists, required to be rendered by every person shall show clearly the taxing district or municipality in which the property was subject to taxation on the tax lien date next preceding.
  3. Each list shall be verified by oath which the assessor, or his deputy, is authorized and required to administer, to each person, as follows:

    “You do solemnly swear (or affirm) that the list of property you have made for purposes of taxation is a just and true account of all property you are required to render subject to taxation in your own right, or that of any other person for whom you ought to give in taxable property, and that each statement of fact is true and correct as stated, and that no property subject to taxation has been omitted and all property has been listed at its true value so help you God.”

  4. If any person fails to furnish the assessor with a list of property as required by this section, or if the assessor finds or obtains information of property owned by a nonresident or someone unknown to the assessor, such property shall be appraised by the assessor at the true value at which similar property is appraised. Where the owner is unknown to the tax assessor, the property shall be assessed to the person having the same in charge.
  5. Upon request by the tax assessor, the taxpayer shall provide to the tax assessor whatever reasonable documentation the tax assessor considers necessary to verify the list required pursuant to this section. The documentation shall be limited to information needed by the tax assessor to arrive at the true value of the property.
  6. The tax assessors shall include on the personal property roll the list of aircraft received from the Department of Revenue which are liable for registration but which have not been so registered as required by Title 61, Chapter 15, Mississippi Code of 1972.
  7. Upon the written request of the taxpayer, the tax assessor shall provide a list of the taxable personal property, appraised value and assessed value for each item listed if the taxpayer has rendered the information needed by him to make up such a list.

HISTORY: Codes, Hutchinson’s 1848, ch. 8, art. 17 (5); 1857, ch. 3, art. 17; 1871, § 1674; 1880, § 479; 1892, § 3755; 1906, § 4264; Hemingway’s 1917, § 6898; 1930, § 3132; 1942, § 9756; Laws, 1928, Ex. ch. 31; Laws, 1980, ch. 505, § 5; Laws, 1986, ch. 405, § 3; Laws, 1995, ch. 555, § 1; Laws, 2016, ch. 432, § 1, eff from and after July 1, 2016.

Amendment Notes —

The 2016 amendment added (1)(b), (2)(b) and (3); redesignated former (3) through (8) as (4) through (9); and substituted “Department of Revenue” for “State Tax Commission” in (8).

Cross References —

Duties of assessor to gather data, examine records, and to inspect property, see §§27-1-19 through27-1-23.

Taxpayer’s estimate of value, see §27-35-29.

Taxation of corporations and joint stock companies, see §27-35-31.

Taxation of banks, see §§27-35-35 through27-35-39.

Penalty for failure to list property for taxation, see §27-35-45.

Assessment of lands, see §27-35-49.

List interests in buildings, minerals, etc., separately owned, see §27-35-51.

Schedules to be filed by railroads, see §27-35-303.

Criminal offenses for failure to render, or fraud in rendering, assessment, see §§97-7-1,97-7-3.

OPINIONS OF THE ATTORNEY GENERAL

The statute requires each person liable to taxation to complete and deliver to the tax assessor the required list of taxable property with the identity of the owner or owners thereof clearly specified thereon and that the identity portion thereof should state whether the owner is an individual, partnership, or corporation, or other type of entity; further, in instances where the identity of the owner is unclear or unknown, the statute requires the tax assessor to assess the property to the individual person having charge of the taxable property. Andrzejewski, August 21, 1998, A.G. Op. #98-0495.

Any true list received by the tax assessor on or after April 2nd which is hand-delivered or which carries a postmark of April 2nd or later is not timely delivered. Blackledge, Feb. 20, 2004, A.G. Op. 04-0061.

A current year assessment is increased by 10% when a taxpayer fails to deliver a true list by the date required by law. Blackledge, Feb. 20, 2004, A.G. Op. 04-0061.

RESEARCH REFERENCES

ALR.

Property tax: Business situs of intangibles held in trust in state other than beneficiary’s domicil. 59 A.L.R.3d 837.

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 648 et seq.

CJS.

84 C.J.S., Taxation § 541 et seq.

JUDICIAL DECISIONS

1. In general.

Landowner executing option to Federal Government, Jan. 2, 1934, which was accepted by government Jan. 11, held not relieved of personal obligation to pay 1934 taxes. Gloster Lumber Co. v. Adams County, 173 Miss. 865, 163 So. 541, 1935 Miss. LEXIS 267 (Miss. 1935).

A domestic corporation held not taxable on a part of its capital stock invested in shares of the stock of another domestic corporation. Robertson v. Mississippi Valley Co., 120 Miss. 159, 81 So. 799, 1919 Miss. LEXIS 74 (Miss. 1919).

Taxes for a current year became a lien on February 1st under the old statute. Adams v. Lamb-Fish Lumber Co., 114 Miss. 534, 75 So. 378, 1917 Miss. LEXIS 61 (Miss. 1917); State v. Dutton, 117 Miss. 391, 78 So. 146, 1918 Miss. LEXIS 169 (Miss. 1918).

Growing timber on land owned by a different person who owns a fee in the land may be separately assessed for taxation. Caston v. Pine Lumber Co., 110 Miss. 165, 69 So. 668, 1915 Miss. LEXIS 5 (Miss. 1915).

A lease giving defendant the right to enter upon land and extract crude products from pine trees was assessable as personal property. Jones v. Adams, 104 Miss. 397, 61 So. 420, 1913 Miss. LEXIS 36 (Miss. 1913).

Such assessment cannot be made on the land roll. Jones v. Adams, 104 Miss. 397, 61 So. 420, 1913 Miss. LEXIS 36 (Miss. 1913).

A corporation cannot escape taxation by transferring solvent credits to others as its trustees. Adams v. Delta & Pine Land Co., 89 Miss. 817, 42 So. 170, 1906 Miss. LEXIS 14 (Miss. 1906).

The notes and solvent credits of an insolvent bank which passed to an assignee before February (January) first in any year were taxable in the hands of the assignee and he should render them to the assessor. The fact that the creditors of an insolvent bank whose solvent credits were taxed in the hands of an assignee had the debts due them from the bank assessed against them did not constitute double taxation. Gerard v. Duncan, 84 Miss. 731, 36 So. 1034, 1904 Miss. LEXIS 82 (Miss. 1904).

Growing trees, though real estate, may be the subject of ownership separate from the ownership of the land and hence may be separately assessed for taxes. Fox v. Pearl River Lumber Co., 80 Miss. 1, 31 So. 583, 1902 Miss. LEXIS 234 (Miss. 1902).

§ 27-35-25. Assessment rolls; State Tax Commission to prescribe form and have such rolls maintained on electronic media.

The State Tax Commission is authorized, empowered and directed to prescribe the form of the assessment rolls for assessing the real and personal property in each county, and to have such rolls prepared and maintained on electronic media prescribed by the commission. The assessment rolls so prescribed shall be the official and legal rolls for the assessment of real and personal property in this state.

HISTORY: Codes, Hemingway’s 1921 Supp. § 7769y; 1930, § 3133; 1942, § 9757; Laws, 1920, ch. 323; Laws, 1968, ch. 506, § 25; Laws, 1999, ch. 409, § 1, eff from and after July 1, 2000.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Cross References —

Department of Revenue, see §27-3-1 et seq.

JUDICIAL DECISIONS

1. In general.

State tax commission could not review order of board of supervisors made under statute empowering board to increase or reduce assessment of property for taxation. Board of Sup'rs v. Laurel Mills, 130 Miss. 454, 94 So. 448, 1922 Miss. LEXIS 222 (Miss. 1922).

§ 27-35-27. Assessor to have one of the rolls.

One (1) of the personal assessment rolls and also one (1) of the real assessment rolls shall be delivered to the assessor, and the others shall be kept by the clerk of the board of supervisors, to be used in making the copies hereinafter provided.

HISTORY: Codes, 1871, § 1669; 1880, § 476; 1892, § 3755; 1906, § 4262; Hemingway’s 1917, § 6896; 1930, § 3134; 1942, § 9758.

JUDICIAL DECISIONS

1. In general.

Assessment for taxation can only be made by the officer designated by law, and where the Constitution devolves the duty of assessing upon a certain officer the legislature cannot substitute another. Adams v. Tonella, 70 Miss. 701, 14 So. 17 (Miss. 1893).

§ 27-35-29. How value estimated; proceedings in case of undervaluation.

It shall be the duty of each person fixing the value of his property to estimate the same at its true value at the time of valuation, and not what it might sell for at a forced sale, but what he would be willing and would expect to accept for it if he were disposed to sell it. It shall be the duty of the assessor to report, on oath, to the board of supervisors, at the first meeting of the board after completing his roll, or so soon thereafter as possible, a list of all valuations made by owners of property which are in his opinion below the true value of the property, with the names of the parties making the valuations. It shall be the duty of the board to examine the list, and, upon discovery of undervaluation of any property, the board at the meeting for the equalization of the rolls or at any subsequent meeting before final approval of the rolls, shall increase the valuation as it may deem just and proper. In case it shall deem that the undervaluation was made wilfully, to escape the taxation to which the property undervalued is justly liable, to report the facts of each case, with the name of the person or persons by whom made, to the grand jury of the next circuit court of the county.

HISTORY: Codes, 1857, ch. 3, art. 17; 1871, § 1674; 1880, § 479; 1892, § 3759; 1906, § 4268; Hemingway’s 1917, § 6902; 1930, § 3135; 1942, § 9759; Laws, 1980, ch. 505, § 6, eff from and after passage (approved May 16, 1980).

Cross References —

Duties of assessor to gather data, examine records, and to inspect property, see §§27-1-19 through27-1-23.

Report of persons making incorrect statements as to property, see §27-35-41.

Procedure upon taxpayer’s refusal to give assessment, see §27-35-43.

Assessment of lands, see §27-35-49.

Equalization of rolls, see §27-35-87.

Procedure in changing or correcting assessments, see §27-35-149.

RESEARCH REFERENCES

ALR.

Who may complain of underassessment or nonassessment of property for taxation. 5 A.L.R.2d 576.

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation §§ 667 et seq., 728 et seq.

22 Am. Jur. Pl & Pr Forms (Rev), State and Local Taxation, Form 20. (allegation of complaint, petition, or declaration of assessor’s intentional disproportionate valuation of property).

CJS.

84 C.J.S., Taxation §§ 568-604.

JUDICIAL DECISIONS

1. In general.

County real property tax assessments violate equal protection clause of Fourteenth Amendment where county’s adjustments to assessments for properties that have not been recently sold are too small to seasonably dissipate disparities, and where properties that have not been recently sold have thus been intentionally systematically undervalued. Allegheny Pittsburgh Coal Co. v. County Com. of Webster County, 488 U.S. 336, 109 S. Ct. 633, 102 L. Ed. 2d 688, 1989 U.S. LEXIS 433 (U.S. 1989).

In appeal of value placed on copying and duplicating machines, market data method was properly used to arrive at actual cash value since it was the method used for other manufacturers leasing machines and equipment in the taxing district and since the income capitalization method desired by the appellant was complicated and subject to variables tax authorities could not check out. Xerox Corp. v. Jackson, 328 So. 2d 330, 1976 Miss. LEXIS 1786 (Miss. 1976).

An oil or gas lease with right of entry is an estate in land, subject to ad valorem taxation, but not including the oil or gas as a separate item of valuation. Gulf Refining Co. v. Stone, 197 Miss. 713, 21 So. 2d 19, 1945 Miss. LEXIS 307 (Miss. 1945); Smith County Oil Co. v. Board of Supvrs., 200 Miss. 18, 25 So. 2d 457 (1946).

§ 27-35-31. Corporations and joint stock companies; how taxed.

The property of each corporation or joint stock company (whether organized under the laws of this state or any other state or country) shall be assessed and taxed as that of a person; and the laws, providing for the assessment and collection of taxes on the property of persons, shall apply to the assessment and collection of taxes on the property of corporations and joint stock companies. All shares or certificates of stock issued by any such corporation or joint stock company shall be exempt from taxation and shall not be returned for assessment. The president, secretary or other officer of the same shall render, under oath, the tax list, in its name, of its property, real or personal or both, subject to taxation, to the assessor at the same time that persons are required to render their assessments of their property. Its land and tangible personal property shall be appraised at true value and assessed and taxed where situated on the first day of January of the year; and the accounts, notes, bonds, shares or certificates of stock, bank deposits, rights, money or other intangible property subject to taxation owned by a corporation or joint stock company organized under the laws of this state shall be assessed and taxed at its domicile; but any such intangible personal property, which would be exempt from taxation according to law, if owned by a person shall be exempt from taxation when owned by a corporation or joint stock company and shall not be returned for assessment. Such intangible personal property owned by a corporation or joint stock company organized under the laws of any state or country other than Mississippi shall be exempt from taxation and shall not be returned for assessment. This section shall not apply to persons, firms or corporations assessed by the state railroad assessors or domestic insurance companies; but the shares or certificates of stock issued by a railroad, sleeping car, express, telephone or telegraph company or a freight car line or a railroad equipment company or a domestic insurance company shall be exempt from taxation in the hands of the stockholder and shall not be returned for taxation by such stockholder.

HISTORY: Codes, Hutchinson’s 1848, ch. 8, art. 9 (43); 1857, ch. 3, art. 24; 1880, § 498; 1892, § 3758; 1906, § 4267; Hemingway’s 1917, § 6901; 1930, § 3136; 1942, § 9760; Laws, 1926, ch. 258; Laws, 1980, ch. 505, § 7, eff from and after passage (approved May 16, 1980).

Cross References —

Constitutional provisions for taxation of corporations, see Miss. Const. Art. 7, §§ 181, 182.

Corporate franchise tax, see §27-13-1 et seq.

Tax exemptions, see §27-31-1 et seq.

Situs for taxation, see §27-35-9.

Taxpayer’s duty to furnish list of taxable personal property, see §27-35-23.

Assessment of lands, see §27-35-49.

Assessment of railroads and other public service corporations, see §27-35-301 et seq.

Assessing and taxing property of telephone companies in not more than six counties, see §27-35-319.

RESEARCH REFERENCES

ALR.

Inclusion of investments in stock of other corporation in fixing base for taxation of corporation. 11 A.L.R.2d 323.

Validity, under import-export clause of Federal Constitution, of state tax on corporations. 20 A.L.R.2d 152.

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 671.

CJS.

84 C.J.S., Taxation § 614 et seq.

JUDICIAL DECISIONS

1. Validity.

2. Construction and application.

3. —Foreign corporations.

4. —Appeal from assessment.

1. Validity.

A provision that a corporation shall be assessed at the market value of their stock paid in less real estate owned which is to be separately assessed as other real estate is not unconstitutional. People's Warehouse Co. v. Yazoo City, 97 Miss. 500, 52 So. 481, 1910 Miss. LEXIS 238 (Miss. 1910).

This section [Code 1942, § 9760] is held to be constitutional. Panola County v. C. M. Carrier & Son, 89 Miss. 277, 42 So. 347, 1906 Miss. LEXIS 36 (Miss. 1906).

2. Construction and application.

Back assessment upon any portion of the capital stock of a corporation operating a plantation and nursery would not be barred because all of the capital stock of the corporation had been invested in real and personal property, which had been assessed and subjected to taxation, where the corporation had not been assessed upon capital stock eo nomine or paid taxes upon the value of its capital stock as such. Robertson v. United States Nursery Co., 121 Miss. 14, 83 So. 307, 1919 Miss. LEXIS 184 (Miss. 1919).

And where the aggregate market value of the stock of the corporation exceeds the value of the real and personal property, a tax on the difference is a tax on the value of the franchise of the corporation and is proper. People's Warehouse Co. v. Yazoo City, 97 Miss. 500, 52 So. 481, 1910 Miss. LEXIS 238 (Miss. 1910).

Capital invested in merchandising and manufacturing does not include a corporate franchise to construct waterworks in a city. Adams v. Samuel R. Bullock & Co., 94 Miss. 27, 47 So. 527, 1908 Miss. LEXIS 15 (Miss. 1908).

A corporation cannot escape taxation by transferring its solvent credits to its stockholders as trustees for it. Adams v. Delta & Pine Land Co., 89 Miss. 817, 42 So. 170, 1906 Miss. LEXIS 14 (Miss. 1906).

3. —Foreign corporations.

The equipment of a corporate nonresident highway contractor has no tax situs in the state where not in the state on the first day of January in consequence of having been removed to the home state for repairs at a time when the job was shut down by bad weather. State v. Dixie Contractors, Inc., 240 Miss. 793, 129 So. 2d 386, 1961 Miss. LEXIS 512 (Miss. 1961).

Where a foreign corporation, engaged in the laying of pipelines for transmission of natural gas, stored machinery and equipment on tax day and for three months prior to the tax day, this material and equipment was subject to personal property tax. Anderson Bros. Corp. v. Board of Sup'rs, 221 Miss. 361, 73 So. 2d 105, 1954 Miss. LEXIS 545 (Miss. 1954).

Franchise granted to nonresident corporation to operate bus in state held not exempt from taxation. Teche Lines, Inc. v. Board of Sup'rs, 165 Miss. 594, 142 So. 24, 1932 Miss. LEXIS 271 (Miss. 1932).

The shares of capital stock of a corporation are “personal property,” and the state has the power to tax shares of stock of a foreign corporation which are owned by residents of the state. Barnes v. Jones, 139 Miss. 675, 103 So. 773, 1925 Miss. LEXIS 115 (Miss. 1925).

4. —Appeal from assessment.

An appeal to the circuit court by attorney-general from assessment of taxes made by the board of supervisors must be tried de novo in which the circuit court tries the issue and renders such judgment as the board of supervisors should have rendered in equalizing the taxes. Knox v. L. N. Dantzler Lumber Co., 148 Miss. 834, 114 So. 873, 1927 Miss. LEXIS 94 (Miss. 1927).

On appeal the circuit court has the same power that the board of supervisors had from which the appeal was taken. Knox v. L. N. Dantzler Lumber Co., 148 Miss. 834, 114 So. 873, 1927 Miss. LEXIS 94 (Miss. 1927).

Tax assessment on corporations and joint stock companies not made by assessors and the board of supervisors may be made by the circuit court on appeal. Knox v. L. N. Dantzler Lumber Co., 148 Miss. 834, 114 So. 873, 1927 Miss. LEXIS 94 (Miss. 1927).

The legislature may authorize the circuit court on appeal from the tax board of equalization to try a case anew. Knox v. L. N. Dantzler Lumber Co., 148 Miss. 834, 114 So. 873, 1927 Miss. LEXIS 94 (Miss. 1927).

On appeal from assessment of taxes the circuit court may require production and inspection of books and papers showing the value of property, and where the evidence shows that the taxpayer has books and papers showing the value of property involved in the assessment the circuit court, on appeal from tax assessment, should order their production. Knox v. L. N. Dantzler Lumber Co., 148 Miss. 834, 114 So. 873, 1927 Miss. LEXIS 94 (Miss. 1927).

§ 27-35-33. Assessment of money loaned.

Every person, resident or nonresident, whether corporate or otherwise, and the agent of such nonresident, having capital employed in any kind of trade or business or owning securities or other intangible property subject to taxation under the laws of the state, shall be taxable for the same in the county in which such person may reside, or have a place of business, or be temporarily located at the time of the assessment. If any such person fail or refuse to give in such property on oath, or if the assessor have cause to believe that such person has not rendered a true account of all such property, he shall assess to the person such amount as he shall have reason to believe correct, according to the best information he can procure; and he shall forward to the party or his agent, in writing, a notification of the assessment having been made. The assessor is authorized to address written interrogatories to any agent or any nonresident, or to any other person, for the purpose of obtaining such information, and to require written answers thereof on oath, which oath the assessor is authorized to administer. If any person, being so interrogated, shall refuse to answer the interrogatories, on oath, within a reasonable time, he shall be liable to pay the sum of Five Hundred Dollars ($500.00), to be recovered by action in the name of the county for the use of the county; and it shall be the duty of the assessor to cause such suit to be brought.

HISTORY: Codes, 1857, ch. 3, art. 23; 1871, § 1682; 1880, § 497; 1892, § 3757; 1906, § 4266; Hemingway’s 1917, § 6900; 1930, § 3137; 1942, § 9761; Laws, 1995, ch. 539, § 2, eff from and after January 1, 1995.

JUDICIAL DECISIONS

1. Construction and application.

An assessment of vendor’s lien notes and the real estate for which they were given is not double taxation. Adams v. Kuykendall, 83 Miss. 571, 35 So. 830, 1903 Miss. LEXIS 76 (Miss. 1903).

Money on hand, on deposit, or loaned is not covered by the phrase “amount of indebtedness which he regards as probably collectible,” and the approval of such assessment does not preclude a subsequent assessment of money which has escaped assessment. Adams v. Clarke, 80 Miss. 134, 31 So. 216, 1902 Miss. LEXIS 215 (Miss. 1902).

2. —Nonresident persons or corporations.

Loans made by foreign corporation consummated upon approval by corporation’s New York office and traveling auditor’s financial report, and evidenced by note kept with collateral in New York office and payable there, held not to have such local “business situs” as to subject them to local taxation. Gully v. C. I. T. Corp., 168 Miss. 268, 150 So. 367, 1933 Miss. LEXIS 171 (Miss. 1933).

A foreign corporation held liable to payment of taxes on money invested in a business of manufacturing naval stores in this state. Harrison Naval Stores Co. v. Adams, 104 Miss. 381, 61 So. 417, 1913 Miss. LEXIS 34 (Miss. 1913).

This section [Code 1942, § 9761] applies only to resident lenders of money and such nonresident lenders as have a place of business or who have localized their property in this state so as to give it a situs here. Adams v. Colonial & United States Mortg. Co., 82 Miss. 263, 34 So. 482, 1903 Miss. LEXIS 173 (Miss. 1903); Armstrong v. Alliance Trust Co., 88 F.2d 449, 1937 U.S. App. LEXIS 3161 (5th Cir. Miss. 1937).

A loan of money to a person in this state by a nonresident who has no place of business, location, or agent in this state but accomplishes the loan elsewhere, is not taxable here, notwithstanding negotiations for the loan were made by persons in this state and the loan is secured by mortgage on property in this state. State v. Smith, 68 Miss. 79, 8 So. 294, 1890 Miss. LEXIS 15 (Miss. 1890).

§ 27-35-35. Banks; how taxed.

The president, cashier or other officer of each bank or banking association in this state, whether organized under the laws of this state or the United States, shall make out and deliver to the county tax assessor, under oath, on or before April 1 of each year, a statement, on the form prescribed and furnished by the state tax commission, of its assets and liabilities, and of the number and par value of all the shares of its capital stock paid in (preferred or common) and the amount of debentures, if any, and of all surplus, undivided profits, reserves or accumulations of any sort; and then the amount of all due and unpaid taxes, declared and unpaid dividends, interest, actual depreciation of personal property not entered on the books, or other similar items, constituting a debt against the reserves of the bank, which when deducted from the sum of the capital and reserves, as above enumerated, shall show correctly the actual net worth of the bank. From the net worth of the bank thus determined, there shall be deducted the amount of capital invested in real estate owned by the bank, as shown by its books, the par value of preferred stock and debentures owned by the reconstruction finance corporation or other similar government agencies, and “earned surplus” to the extent authorized by Section 81-3-11, Mississippi Code of 1972, and the remainder shall be the basis of the assessment of the intangibles of the bank or of the capital to the owner thereof in case the bank be not a corporation or joint stock company. The taxes levied on any bank or banking association shall be a first lien on its assets. A bank not a corporation or stock company shall make a similar return of its capital and be assessed and pay taxes to the same extent as a bank or banking association.

The tax provided for in Sections 27-35-35 through 27-35-39 shall be in addition to the tax on real property of banks as provided in Section 27-35-11 and the ad valorem tax on the personal property of banks as provided in Section 27-35-12. All ad valorem taxes on personal property paid by a bank to any county, district or municipality pursuant to Section 27-35-12, shall be credited against and reduce the tax provided for in Sections 27-35-35 through 27-35-39. Any tax assessed and paid by a bank to any county, district or municipality on the assessed value of its intangibles pursuant to Sections 27-35-35 through 27-35-39 shall be a credit against the corporation franchise tax of that bank due pursuant to Chapter 13, Title 27, Mississippi Code of 1972, in lieu of a deduction thereof from the income of such bank for purposes of Chapter 7, Title 27, Mississippi Code of 1972.

HISTORY: Codes, 1892, § 3764; 1906, § 4273; Hemingway’s 1917, § 6907; 1930, § 3138; 1942, § 9762; Laws, 1890, p. 6; Laws, 1920, ch. 193; Laws, 1944, ch. 259, § 1; Laws, 1978, ch. 410, § 5, eff from and after January 1, 1979.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Cross References —

Constitutional provision for taxation of banks, see Miss. Const. Art. 7, § 181.

Duties of assessor to gather data, examine records, and to inspect property, see §§27-1-19 through27-1-23.

Situs for taxation, see §27-35-9.

Assessment of lands of banks, see §27-35-11.

Assessment of personal property of banks, see §27-35-12.

Taxpayer’s duty to furnish list of taxable personal property, see §27-35-23.

Assessment of lands, generally, see §27-35-49.

Criminal offense for banker’s failure to render assessment, see §97-7-3.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 375.

CJS.

84 C.J.S., Taxation §§ 641-644.

JUDICIAL DECISIONS

1. Construction and application, in general.

2. Determination of assets taxable; valuation of stock.

3. —Valuation of stock.

4. National bank stock.

1. Construction and application, in general.

Absent a legislatively-created “special mode” of assessment for banks providing otherwise, the guarantees of equal and uniform assessment conferred by Mississippi Constitution Article 4 § 112 and Article 7 § 181 extend to banks just as to all other taxpayers. As there is no stature authorizing the assessment of bank intangibles at a rate greater than other personal property in general, §§ 112 and 181 protects such bank property from disproportionate assessment. Calhoun County Bd. of Supervisors v. Grenada Bank, 543 So. 2d 138, 1988 Miss. LEXIS 340 (Miss. 1988).

Bad debt reserves and allocations are not “other similar items constituting debts” entitled to deduction under §27-35-35 because bad debt reserves do not represent realized debts chargeable against the assets of the bank. However, additions made to the reserve to replenish the fund for bad debts actually covered would represent realized debts chargeable against the assets of the bank and would therefore be deductible under §27-35-35 as “other such items.” Calhoun County Bd. of Supervisors v. Grenada Bank, 543 So. 2d 138, 1988 Miss. LEXIS 340 (Miss. 1988).

Section27-35-35 and §27-35-37 are not unconstitutionally vague and ambiguous in that they fail to set forth a specific formula for valuation of branch bank intangibles. Any vagueness or ambiguity in §27-35-35 and §27-35-37 when read in isolation is cured by reading them in pari materia with other statutes dealing with the same or similar subjects, especially §27-13-13. Additionally, § 27-35-35 is not unconstitutional on the ground that it fails to allow deduction from taxable capital (i.e., net worth) those amounts invested in tax exempt government securities since government obligations are expressly exempted from ad valorem taxation by §27-31-1(u). It is clear that §27-31-1(u) is to be read in pari materia with all taxation statutes and nothing in § 27-35-35 implies that the general exemptions of § 27-31-1 are inapplicable to banks. Calhoun County Bd. of Supervisors v. Grenada Bank, 543 So. 2d 138, 1988 Miss. LEXIS 340 (Miss. 1988).

Where bank voluntarily paid taxes and did not avail itself of statutory remedies to cure alleged errors, receiver of bank held not entitled to mandamus to compel attorney general to approve refund. Selig v. Price, 167 Miss. 612, 142 So. 504, 1932 Miss. LEXIS 204 (Miss. 1932).

Statute exempting surplus of banks from taxation until outstanding guaranty certificates are liquidated does not violate constitutional provision prohibiting amendments by reference to title only, on the ground that it attempts to amend, without insertion of the section in full as amended, a section providing for the manner of arriving at the value of the shares of capital stock for tax purposes. Jackson v. Deposit Guaranty Bank & Trust Co., 160 Miss. 752, 133 So. 195, 1931 Miss. LEXIS 143 (Miss. 1931).

Bank’s conditional sale of realty to avoid statute directing charging off of realty held over five years was deemed bona fide for tax purposes. Board of Sup'rs v. Riverside Bank, 158 Miss. 653, 131 So. 80, 1930 Miss. LEXIS 97 (Miss. 1930).

The action of the board of supervisors equalizing the assessments of a bank is res adjudicata and cannot be questioned except on direct appeal by a party in interest. Wray v. Cleveland State Bank, 134 Miss. 41, 98 So. 442, 1924 Miss. LEXIS 242 (Miss. 1924).

On an unsworn statement made of the property of a bank to the assessor, the assessment thereon is not void because statement was not sworn to. Robertson v. Bank of Yazoo City, 123 Miss. 380, 85 So. 177, 1920 Miss. LEXIS 34 (Miss. 1920).

Shares of the capital stock in a bank are taxed through the bank regardless of how the capital is invested. Bank of Oxford v. Board of Mayor, etc., of Oxford, 70 Miss. 504, 12 So. 203, 1892 Miss. LEXIS 101 (Miss. 1892), limited, Barnes v. Jones, 139 Miss. 675, 103 So. 773, 1925 Miss. LEXIS 115 (Miss. 1925).

2. Determination of assets taxable; valuation of stock.

“Surplus” of bank exempted from taxation means excess in aggregate value of all assets over sum of all liabilities, including capital stock. Board of Sup'rs v. Jefferson County Bank, 171 Miss. 50, 156 So. 599, 1934 Miss. LEXIS 194 (Miss. 1934).

Surplus of bank exempted from taxation is real, and not mere book surplus. Board of Sup'rs v. Jefferson County Bank, 171 Miss. 50, 156 So. 599, 1934 Miss. LEXIS 194 (Miss. 1934).

Book surplus of bank, which was completely wiped out by its losses, was not tax exempt. Board of Sup'rs v. Jefferson County Bank, 171 Miss. 50, 156 So. 599, 1934 Miss. LEXIS 194 (Miss. 1934).

Bank’s “capital stock and surplus” is aggregate true value of its assets, including lands and personal property; bank’s “capital stock and surplus” for taxation is difference between aggregate true value of realty and total true value of assets, including land and personalty. Board of Sup'rs v. Riverside Bank, 158 Miss. 653, 131 So. 80, 1930 Miss. LEXIS 97 (Miss. 1930).

Assessed valuation of bank’s realty for 1928 did not determine value of realty for taxing its personalty in 1929. Board of Sup'rs v. Riverside Bank, 158 Miss. 653, 131 So. 80, 1930 Miss. LEXIS 97 (Miss. 1930).

True value of bank real estate must be deducted from aggregate true value of assets in determining true value of capital stock for taxation. Bank of Tupelo v. Board of Sup'rs, 155 Miss. 436, 124 So. 482, 1929 Miss. LEXIS 305 (Miss. 1929).

City may not assess part of capital, surplus, and undivided profits invested by bank in land outside city limits. Merchants' & Farmers' Bank v. Kosciusko, 149 Miss. 835, 116 So. 88, 1928 Miss. LEXIS 86 (Miss. 1928).

Part of bank’s capital, surplus, and undivided profits invested in land is assessed as other land. Merchants' & Farmers' Bank v. Kosciusko, 149 Miss. 835, 116 So. 88, 1928 Miss. LEXIS 86 (Miss. 1928).

A bank is required to give the sum of its undivided profits, surplus and accumulations, but not any fictitious values which may appear on its books. Bank of Commerce v. Adams County, 130 Miss. 37, 93 So. 442, 1922 Miss. LEXIS 183 (Miss. 1922).

Taxing authorities did not violate constitutional provisions by assessing for taxes the capital stock of a bank at par augmented by a surplus of undivided profits, less its real estate at full value, although other property in the county was underassessed. Magnolia Bank v. Board of Sup'rs, 111 Miss. 857, 72 So. 697, 1916 Miss. LEXIS 411 (Miss. 1916), writ of error dismissed, 248 U.S. 546, 39 S. Ct. 135, 63 L. Ed. 414, 1919 U.S. LEXIS 1662 (U.S. 1919).

A case where a bank made an improper return did not preclude the state revenue agent from assessing their capital stock, surplus and undivided profit as omitted property. Adams v. People's Bank of Biloxi, 108 Miss. 346, 66 So. 407, 1914 Miss. LEXIS 181 (Miss. 1914).

3. —Valuation of stock.

Assessments of bank shares estimated at par and increased by value of surplus held proper, though assessment rolls unnecessarily set forth manner of arriving at value. Miller v. Citizens' Nat'l Bank, 144 Miss. 533, 110 So. 439, 1926 Miss. LEXIS 409 (Miss. 1926).

The shares of a bank should be assessed at their true value. Bank of Commerce v. Adams County, 130 Miss. 37, 93 So. 442, 1922 Miss. LEXIS 183 (Miss. 1922).

Shares of the capital stock of a bank should be assessed at their real or market value, not at their face value. State ex rel. District Attorney v. Simmons, 70 Miss. 485, 12 So. 477, 1892 Miss. LEXIS 130 (Miss. 1892), limited, Barnes v. Jones, 139 Miss. 675, 103 So. 773, 1925 Miss. LEXIS 115 (Miss. 1925); Bank of Oxford v. Board of Sup'rs, 79 Miss. 152, 29 So. 825 (Miss. 1901).

A bank in reporting its capital stock for taxation must give it in at its market value and cannot deduct therefrom the amount of its capital or assets invested in non-taxable securities. Bank of Oxford v. Board of Mayor, etc., of Oxford, 70 Miss. 504, 12 So. 203, 1892 Miss. LEXIS 101 (Miss. 1892), limited, Barnes v. Jones, 139 Miss. 675, 103 So. 773, 1925 Miss. LEXIS 115 (Miss. 1925).

4. National bank stock.

An action to enforce payment of taxes assessed by a state and its governmental subdivisions against national bank stock, which defendant, on taking over the assets of the bank upon insolvency, has convenanted to pay, is not removable from a state to a federal court as one arising under a law of the United States by reason of the fact that such stock may be taxed by the state only as permitted by federal legislation. Gully v. First Nat'l Bank, 299 U.S. 109, 57 S. Ct. 96, 81 L. Ed. 70, 1936 U.S. LEXIS 13 (U.S. 1936).

Where assessment roll showed that assessment was against national bank, court would take judicial notice that bank was a fiscal agency of the federal government, which the city was without the power to tax except by special grant of Congress, and would conclude, for the purpose of removal to federal court, that city was relying upon the federal statute to sustain its right to make the assessment. City of Hattiesburg v. First Nat'l Bank, 8 F. Supp. 157, 1934 U.S. Dist. LEXIS 1322 (D. Miss. 1934).

Election by state to tax the shares of national banks according to their value as permitted under Act of Congress (12 USCS § 548) exhausted its right to tax such bank, or its shares, or the income therefrom; and, accordingly, the state legislature did not intend, under the Income Tax Act of 1934, to tax the income dividends derived from such shares. Mississippi State Tax Com. v. Brown, 188 Miss. 483, 193 So. 794, 1940 Miss. LEXIS 14 (Miss. 1940).

Stock of a national bank in the hands of its stockholders may be assessed, and such assessment is not in violation of the federal statutes with reference to national banks. Adams v. First Nat'l Bank, 116 Miss. 450, 77 So. 195, 1917 Miss. LEXIS 324 (Miss. 1917).

§ 27-35-37. Branch banks, how assessed.

At the time fixed by law for the assessment of banks, the person in charge of a branch bank shall furnish the assessor, under oath, a statement showing the amount of the capital of the parent bank employed by it, less that invested in real estate of the said branch bank, and the assessor shall assess it accordingly. The said real estate shall be assessed where situated as other real estate. The branch bank shall pay taxes, state, county and municipal, upon such assessment in the county where located, at the time and in the manner that banks are required by law to pay taxes. This shall not apply to agents who do not sell exchange, but simply make collections. The amount of capital so assessed against the branch bank shall be credited on the assessment of capital of the parent bank.

HISTORY: Codes, Hutchinson’s 1848, ch. 8, art 17 (7); 1857, ch. 3, art 15; 1871, § 1668; 1880, § 473; 1892, § 3750; 1906, § 4259; Hemingway’s 1917, § 6892; 1930, § 3139; 1942, § 9763.

JUDICIAL DECISIONS

1. In general.

Section27-35-35 and §27-35-37 are not unconstitutionally vague and ambiguous in that they fail to set forth a specific formula for valuation of branch bank intangibles. Any vagueness or ambiguity in §27-35-35 and §27-35-37 when read in isolation is cured by reading them in pari materia with other statutes dealing with the same or similar subjects, especially §27-13-13. Additionally, § 27-35-35 is not unconstitutional on the ground that it fails to allow deduction from taxable capital (i.e., net worth) those amounts invested in tax exempt government securities since government obligations are expressly exempted from ad valorem taxation by §27-31-1(u). It is clear that §27-31-1(u) is to be read in pari materia with all taxation statutes and nothing in § 27-35-35 implies that the general exemptions of § 27-31-1 are inapplicable to banks. Calhoun County Bd. of Supervisors v. Grenada Bank, 543 So. 2d 138, 1988 Miss. LEXIS 340 (Miss. 1988).

In determining the equitable portion of the intangible value of a parent bank attributable to branch banks for purposes of intangible property tax, the primary consideration in selecting a basis for the ratio by which a branch’s share of the valuation constant will be computed is to arrive at a figure which would fairly, reasonably, and realistically represent a branch’s relative worth to the parent bank and all its branches as a whole, i.e., its true value. Calhoun County Bd. of Supervisors v. Grenada Bank, 543 So. 2d 138, 1988 Miss. LEXIS 340 (Miss. 1988).

§ 27-35-39. Banks; tax payment date; consequences of nonpayment.

Every bank or banking association shall, on or before the first day of December in each year, pay to the collector of taxes in the county in which such bank or association is located, the amount of state and county taxes due by the assessment, which shall be the per centum levied for the state and county severally on the value of property, real and personal; and for any failure to pay such taxes, its assets shall be liable to be proceeded against and dealt with as provided by law in other cases for failure to pay taxes.

HISTORY: Codes, 1892, § 3765; 1906, § 4274; Hemingway’s 1917, § 6908; 1930, § 3140; 1942, § 9764.

§ 27-35-41. Certain persons reported by assessor.

If the assessor thinks that any person has not given in a correct statement of his credits or choses in action, or any other property, he shall report the same to the board of supervisors, with the grounds of his belief. The board may require such person to produce before it his books or other evidence, and, after full investigation, the board may cause a proper assessment to be made of the choses in action or credits or other property of such person.

HISTORY: Codes, 1880, § 485; 1892, § 3767; 1906, § 4276; Hemingway’s 1917, § 6910; 1930, § 3141; 1942, § 9765.

Cross References —

Taxpayer’s estimate of value of property for assessment, see §27-35-29.

§ 27-35-43. Duty of assessor and district attorney in case taxpayer refuse to give his assessment.

The assessor shall furnish to the district attorney the names of all persons who wilfully neglect or refuse to give in taxable property, as required by law, and the district attorney shall present the matter to the grand jury. The assessor shall assess said property at such value as he shall think just, according to the best information he can obtain.

HISTORY: Codes, 1857, ch. 3, art 17; 1871, § 1674; 1880, § 479; 1892, § 3756; 1906, § 4265; Hemingway’s 1917, § 6899; 1930, § 3142; 1942, § 9766.

Cross References —

Taxpayer’s estimate of value of property for assessment, see §27-35-29.

§ 27-35-45. Penalty for failure to list personal property for taxation.

If any person shall fail to list for assessment, as required by law, any personal property which is taxable under the laws of the State of Mississippi, and which said person should list for assessment under the laws of the state, or shall intentionally fail to provide the tax assessor with any documentation that the tax assessor considers necessary to verify the list, the current year assessment shall be increased by ten percent (10%).

HISTORY: Codes, 1930, § 3143; 1942, § 9767; Laws, 1924, ch. 114; Laws, 1995, ch. 555, § 2, eff from and after October 1, 1995.

OPINIONS OF THE ATTORNEY GENERAL

A current year assessment is increased by 10% when a taxpayer fails to deliver a true list by the date required by law. Blackledge, Feb. 20, 2004, A.G. Op. 04-0061.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 650.

CJS.

84 C.J.S., Taxation § 492 et seq.

§ 27-35-47. Land; when to be assessed.

Land shall be assessed for ad valorem taxation for the year 1950 and annually thereafter.

HISTORY: Codes, Hemingway’s 1921 Supp. § 7769b1; 1930, § 3144; 1942, § 9768; Laws, 1920, ch. 323; Laws, 1926, ch. 298; Laws, 1950, ch. 298, § 1.

JUDICIAL DECISIONS

1. In general.

Under a former statute providing for biennial assessments, an assessment was a valid assessment for both years. Kuhn v. Hague, 236 Miss. 74, 109 So. 2d 627, 1959 Miss. LEXIS 295 (Miss. 1959).

§ 27-35-49. Assessment of lands; appraisal according to true value.

It shall be the duty of the tax assessor to assess all the lands in his county and he shall require the owner, agent, or person having possession, or charge, of any lands, to render a list of all lands owned, or in charge, or in possession, of such owner, agent or person, and land shall be appraised according to its true value and assessed in proportion thereto, taking into consideration the improvements thereon.

Every person owning or being in possession, or in charge, of any land shall deliver to the tax assessor on demand, and in any event, not later than April first in each year, a list of all lands owned by, or in possession, or in charge, made out on the tax lists prescribed; and showing the total number of acres (except the land be platted by blocks and lots), the total number of acres of cultivatable lands and the value thereof, and the number of acres of uncultivatable land and the value thereof and the number of acres devoted to agricultural purposes as of January 1 of each year; and buildings or improvements subject to taxation on any lands returned for assessment. If the lands be surveyed and platted, it shall be returned so as to clearly identify it by the recorded plat thereof, and the list rendered shall disclose the value of each lot and the value of any buildings, structures, or improvements thereon. Any person required by this section to render a list of any lands shall show in what road district, school district, levee district, municipality, or other taxing district, the same is located. If any person shall deliver or disclose to an assessor, or deputy assessor, a list, statement or return in regard to his land which, in the opinion of the assessor, or deputy assessor, is false or fraudulent, or contains any understatement or undervaluation, or fails to show the proper classification of lands, or fails to show buildings and improvements, or other elements of value, the assessor shall make an assessment of the land with the proper classification thereof including the omitted things, at a valuation equal to the value at which like lands similarly situated are assessed. Lands not given in by any person shall be assessed in the same manner by the assessor at a valuation equal to the assessment of other like lands similarly situated and all buildings and improvements, or other elements of value shall in all cases be separately valued and assessed.

HISTORY: Codes, Hutchinson’s 1848, ch. 8, art 17 (13); 1857, ch. 3, art 18; 1871, § 1675; 1880, § 489; 1892, § 3772; 1906, § 4281; Hemingway’s 1917, § 6915; 1930, § 3145; 1942, § 9769; Laws, 1928, Ex ch. 58; Laws, 1950, ch. 298, § 2; Laws, 1980, ch. 505, § 8; Laws, 1998, ch. 454, § 1, eff from and after July 1, 1998.

Cross References —

Duties of assessor to gather data, examine records, and to inspect property, see §§27-1-19 through27-1-23.

Taxpayer’s duty to furnish list of taxable personal property, see §27-35-23.

Taxpayer’s estimate of value of property for assessment, see §27-35-29.

Assessment of corporations and joint stock companies, see §27-35-31.

Taxation of banks, see §§27-35-35 through27-35-39.

Taxation of buildings, minerals, etc., separately owned, see §27-35-51.

Assessment of lands redeemed or purchased from state, see §§27-35-67,27-35-69.

Procedure for change of assessment, see §27-35-149.

OPINIONS OF THE ATTORNEY GENERAL

Miss. Code Section 27-35-49 requires assessor to assess all county lands according to true value in proportion thereto, “taking into consideration improvements thereon”; man-made underground salt dome storage facilities constitute improvements which must be taken into consideration when determining true value of property as required by Miss. Code Section 27-35-49. Martin, May 6, 1993, A.G. Op. #93-0328.

Timberlands fall in category of uncultivatable agricultural lands for assessment purposes and true value must be determined in manner consistent with Section 27-35-50. Bridges, Feb. 9, 1994, A.G. Op. #94-0011.

It is the duty of every person owning or being in possession of land to deliver to the tax assessor each year no later than April 1st a list of all lands owned by that person showing the total number of acres, the total number of acreage of cultivatable lands and the number of acres devoted to agricultural purposes. Goff, May 15, 1998, A.G. Op. #98-0215.

A property owner does have the duty to apply each year for an agricultural use classification by April 1; however, if he does not do so, the tax assessor is nevertheless still required to assess the land properly. Yancey, July 17, 1998, A.G. Op. #98-0362.

A county board of supervisors does not have the authority to contract away the duties of the tax assessor; however, it is within the authority of the board of supervisors to survey, map, and appraise the property in the county. Barber, Oct. 5, 2001, A.G. Op. #01-0631.

RESEARCH REFERENCES

ALR.

Judicial notice as to assessed valuations. 42 A.L.R.3d 1439.

Requirement of full-value real property taxation assessments. 42 A.L.R.4th 676.

Property taxation of residential time-share or interval-ownership units. 80 A.L.R.4th 950.

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 673 et seq.

CJS.

84 C.J.S., Taxation §§ 554-566 et seq.

JUDICIAL DECISIONS

1. In general.

2. Valuation.

3. —Particular elements of valuation.

4. Assessment of timber on lands.

1. In general.

Property valuation may consider the gross income generated by the property as an indicator of value. It is not, therefore, a constitutional violation to value differently otherwise identical property if the disparate values result from disparate revenue-generating capabilities. Rebelwood, Ltd. v. Hinds County, 544 So. 2d 1356, 1989 Miss. LEXIS 246 (Miss. 1989).

The constitutional requirement of uniformity and equality in taxation is satisfied when, in establishing the true value of property, the public assessor considers all factors affecting the value of the property and employs the same assessment ratio as is applied to other like properties. Thus, where the assessor considered the amount of federal subsidies received by a taxpayer as the owner of the property, § 112 of the Mississippi Constitution and the Equal Protection Clause of the United States Constitution afforded the taxpayers no right to relief absent a showing that other federally subsidized housing projects were treated differently or that the assessor did not consider all factors affecting value. Rebelwood, Ltd. v. Hinds County, 544 So. 2d 1356, 1989 Miss. LEXIS 246 (Miss. 1989).

In a quiet title action, arising out of a tax sale, in which the county in which the land was located was in issue, the landowner had the burden of seeing that his land was assessed in the county in which it was located. Guess v. Riverside Farms, Inc., 340 So. 2d 6, 1976 Miss. LEXIS 1703 (Miss. 1976).

Burden of proof to overturn the assessment by a preponderance of the evidence is upon the taxpayer. McArdle's Estate v. Jackson, 215 Miss. 571, 61 So. 2d 400, 1952 Miss. LEXIS 600 (Miss. 1952).

In an action attacking validity of tax assessment, a request for an instruction that there was no presumption that property was assessed at its proper taxable value and jury should determine validity of assessment only upon the evidence which had been misleading as the burden of proof was properly refused. McArdle's Estate v. Jackson, 215 Miss. 571, 61 So. 2d 400, 1952 Miss. LEXIS 600 (Miss. 1952).

In an action attacking the validity of city tax assessment where offer approved did not show percentage basis of true and market value upon which the county assessed property, exclusion of assessment of the same property by the county was not error. McArdle's Estate v. Jackson, 215 Miss. 571, 61 So. 2d 400, 1952 Miss. LEXIS 600 (Miss. 1952).

Notwithstanding that defendants in an action involving title to a strip of land adjacent to land owned by them had acquired title thereto by continuous adverse possession for ten years, such title could be lost by assessment and sale for taxes; and, therefore, complainants should be permitted to prove a valid assessment and sale for taxes and acquisition by them of the tax title. Cotten v. Cotten, 203 Miss. 316, 35 So. 2d 61, 1948 Miss. LEXIS 271 (Miss. 1948).

Neither this section [Code 1942, § 9769] nor Code 1942, § 9770 have such a mandatory and self-executing effect as to require an assessor to examine every deed of record in his county to ascertain every particular separate right in real estate and the owner thereof at the risk of there being no assessment of separate estates in land owned by a person other than the owner of the surface rights. Stern v. Parker, 200 Miss. 27, 25 So. 2d 787, 1946 Miss. LEXIS 266 (Miss. 1946).

An oil or gas lease with right of entry is an estate in land subject to ad valorem taxation, but not including the oil or gas as a separate item of valuation. Gulf Refining Co. v. Stone, 197 Miss. 713, 21 So. 2d 19, 1945 Miss. LEXIS 307 (Miss. 1945); Smith County Oil Co. v. Board of Supvrs., 200 Miss. 18, 25 So. 2d 457 (1946).

Under conflicting evidence, the question whether certain lands were properly classed and assessed as “uncultivable” was for the jury. State ex rel. Smith v. Tallahala Lumber Co., 8 So. 2d 230 (Miss. 1942).

“Fair and proper legal assessment” is such as places the value of the property on a fair, equal and uniform basis with other property of like character and value throughout the city and state. Edward Hines Yellow Pine Trustees v. Knox, 144 Miss. 560, 108 So. 907, 1926 Miss. LEXIS 336 (Miss. 1926).

Where an assessment was made by a board of supervisors in violation of the law, the court could compel a reassessment in conformity with the equality and uniformity clause of Const. 1890 § 112. Darnell v. Johnston, 109 Miss. 570, 68 So. 780 (Miss. 1915).

An assessment of vendor’s lien notes and the real estate for which the notes were given is not double taxation. Adams v. Kuykendall, 83 Miss. 571, 35 So. 830, 1903 Miss. LEXIS 76 (Miss. 1903).

2. Valuation.

Under the “current use” requirement for determining the true value of property for ad valorem taxation purposes, the concept of the “highest and best use” of the land is not applicable. Rebelwood, Ltd. v. Hinds County, 544 So. 2d 1356, 1989 Miss. LEXIS 246 (Miss. 1989).

The intricate details of proper valuation of property and specialized knowledge as to geographic, economic, and social facts and their significance to value has warranted the courts in recognizing the use of expert testimony for valuation of real property, for consideration by the jury along with all the evidence of the case. McArdle's Estate v. Jackson, 215 Miss. 571, 61 So. 2d 400, 1952 Miss. LEXIS 600 (Miss. 1952).

Assessment of property by a separate and independent governmental subdivision such as a county, would not be of any probative worth upon the true market value in an action attacking validity of city tax assessment. McArdle's Estate v. Jackson, 215 Miss. 571, 61 So. 2d 400, 1952 Miss. LEXIS 600 (Miss. 1952).

In an appeal from the assessing authorities it is competent for the property owner to testify as to the price of the property, or its value which the property owner would be willing to accept should he wish to sell, and which a buyer, ready and able to buy, would find reasonable, since the statute, for assessing purposes, requires the owner to value his property on this basis, although the testimony of the owner in such matters is not conclusive. City of Clarksdale v. Stuart, 184 Miss. 179, 185 So. 588, 1939 Miss. LEXIS 35 (Miss. 1939).

This section [Code 1942, § 9769] authorized evidence, and an instruction, to the effect that the value of property as a basis for municipal taxes would be the price which the owner would accept and would expect to receive from any person willing and able to buy, if the owner was disposed to sell the property. City of Clarksdale v. Fitzhugh, 184 Miss. 174, 185 So. 587, 1939 Miss. LEXIS 34 (Miss. 1939).

The valuation is not the assessment, but only its most important element. Adams v. Lamb-Fish Lumber Co., 104 Miss. 48, 61 So. 6, 1913 Miss. LEXIS 7 (Miss. 1913).

3. —Particular elements of valuation.

The value of any federal subsidy or benefit enjoyed by a taxpayer by reason of its ownership of certain property had to be considered in establishing the true value of the property for each year in which such subsidy or benefits were in fact enjoyed. Rebelwood, Ltd. v. Hinds County, 544 So. 2d 1356, 1989 Miss. LEXIS 246 (Miss. 1989).

While income for rental value of real property is one proper element for consideration in determining its value, this factor is not the sole criterion, and all other relevant facts should be considered in determining the valuation. McArdle's Estate v. Jackson, 215 Miss. 571, 61 So. 2d 400, 1952 Miss. LEXIS 600 (Miss. 1952).

In an action attacking the validity of the tax assessments, the tax assessors may consider the most profitable form of improvements upon the land as one of the several elements affixing its proper valuation, as well as its availability for other purposes, hence the testimony of real estate appraiser that the property was not being placed in its most profitable and efficient use was admissible. McArdle's Estate v. Jackson, 215 Miss. 571, 61 So. 2d 400, 1952 Miss. LEXIS 600 (Miss. 1952).

4. Assessment of timber on lands.

Assessment of land given in for assessment without assessment of timber thereon held adjudication by board of supervisors that there was no timber on land, or that timber thereon was of no value, so as to preclude assessment of timber for back taxes. Gully v. J. J. Newman Lumber Co., 176 Miss. 60, 168 So. 258 (Miss. 1936).

Statute relating to assessment of lands for taxation held to require separate assessment of timber on land given in for assessment, as against contention that requirement of separate assessment referred only to assessment by sheriff on land not given in by owner, in view of subsequent statutory requirement of separate assessment of land and improvements in separate ownership. Gully v. J. J. Newman Lumber Co., 176 Miss. 60, 168 So. 258 (Miss. 1936).

On appeal of tax assessment, court, in approving assessment, should have set aside order of board of supervisors assessing property in so far as it fixed amount and value of timber which was different from that agreed upon by parties at trial, and should have entered order fixing amount and value of timber according to agreement of parties. Gully v. J. J. Newman Lumber Co., 176 Miss. 60, 168 So. 258 (Miss. 1936).

§ 27-35-50. Determination of true value for purposes of assessment.

  1. True value shall mean and include, but shall not be limited to, market value, cash value, actual cash value, proper value and value for the purposes of appraisal for ad valorem taxation.
  2. With respect to each and every parcel of property subject to assessment, the tax assessor shall, in ascertaining true value, consider whenever possible the income capitalization approach to value, the cost approach to value and the market data approach to value, as such approaches are determined by the Department of Revenue. For differing types of categories of property, differing approaches may be appropriate. The choice of the particular valuation approach or approaches to be used should be made by the assessor upon a consideration of the category or nature of the property, the approaches to value for which the highest quality data is available, and the current use of the property.
  3. Except as otherwise provided in subsection (4) of this section, in determining the true value of land and improvements thereon, factors to be taken into consideration are the proximity to navigation; to a highway; to a railroad; to a city, town, village or road; and any other circumstances that tend to affect its value, and not what it might bring at a forced sale but what the owner would be willing to accept and would expect to receive for it if he were disposed to sell it to another able and willing to buy.
    1. In arriving at the true value of all Class I and Class II property and improvements, the appraisal shall be made according to current use, regardless of location.
    2. In arriving at the true value of any land used for agricultural purposes, the appraisal shall be made according to its use on January 1 of each year, regardless of its location; in making the appraisal, the assessor shall use soil types, productivity and other criteria set forth in the land appraisal manuals of the Department of Revenue, which criteria shall include, but not be limited to, an income capitalization approach with a capitalization rate of not less than ten percent (10%) and a moving average of not more than ten (10) years. However, for the year 1990, the moving average shall not be more than five (5) years; for the year 1991, not more than six (6) years; for the year 1992, not more than seven (7) years; for the year 1993, not more than eight (8) years; and for the year 1994, not more than nine (9) years; and for the year 1990, the variation up or down from the previous year shall not exceed twenty percent (20%) and thereafter, the variation, up or down, from a previous year shall not exceed ten percent (10%) through the year 2018; and for the year 2019 and thereafter, the variation, up or down, from a previous year shall not exceed four percent (4%). The land shall be deemed to be used for agricultural purposes when it is devoted to the commercial production of crops and other commercial products of the soil, including, but not limited to, the production of fruits and timber or the raising of livestock and poultry; however, enrollment in the federal Conservation Reserve Program or in any other United States Department of Agriculture conservation program shall not preclude land being deemed to be used for agricultural purposes solely on the ground that the land is not being devoted to the production of commercial products of the soil, and income derived from participation in the federal program may be used in combination with other relevant criteria to determine the true value of such land. The true value of aquaculture shall be determined in the same manner as that used to determine the true value of row crops.
    3. In determining the true value based upon current use, no consideration shall be taken of the prospective value such property might have if it were put to some other possible use.
    4. In arriving at the true value of affordable rental housing, the assessor shall use the appraisal procedure set forth in land appraisal manuals of the Department of Revenue. Such procedure shall prescribe that the appraisal shall be made according to actual net operating income attributable to the property, capitalized at a market value capitalization rate prescribed by the Department of Revenue that reflects the prevailing cost of capital for commercial real estate in the geographical market in which the affordable rental housing is located adjusted for the enhanced risk that any recorded land use regulation places on the net operating income from the property. The owner of affordable rental housing shall provide to the county tax assessor on or before April 1 of each year, an accurate statement of the actual net operating income attributable to the property for the immediately preceding year prepared in accordance with generally acceptable accounting principles. As used in this paragraph:
      1. “Affordable rental housing” means residential housing consisting of one or more rental units, the construction and/or rental of which is subject to Section 42 of the Internal Revenue Code (26 USC 42), the Home Investment Partnership Program under the Cranston-Gonzalez National Affordable Housing Act (42 USC 12741 et seq.), the Federal Home Loan Banks Affordable Housing Program established pursuant to the Financial Institutions Reform, Recovery and Enforcement Act (FIRREA) of 1989 (Public Law 101-73), or any other federal, state or similar program intended to provide affordable housing to persons of low or moderate income and the occupancy and maximum rental rates of such housing are restricted based on the income of the persons occupying such housing.
      2. “Land use regulation” means a restriction imposed by an extended low-income housing agreement or other covenant recorded in the applicable land records or by applicable law or regulation restricting the maximum income of residents and/or the maximum rental rate in the affordable rental housing.
    5. In arriving at the true value of ground leases on real property leased by the Mississippi State Port at Gulfport, the assessor shall use the appraisal procedure set forth in land appraisal manuals of the Department of Revenue. Such procedure shall prescribe that the appraisal shall be made according to actual net ground rent attributable to the leased premises, capitalized at a market value capitalization rate prescribed by the Department of Revenue that reflects the prevailing cost of capital of commercial real estate in the geographical market in which the Mississippi State Port at Gulfport is located. As used in this paragraph (e):
      1. “Ground leases” means those leases of land where the Mississippi State Port at Gulfport is the landlord and a person or business entity is the tenant.
      2. “Ground rent” means the rent paid to the Mississippi State Port at Gulfport in a set amount for a specific length of tenancy where the amount of rent may be adjusted from time to time based upon market indices, such as the consumer price index. Ground rent does not include percentage rent and rent based on improvements or any other type of rental payment.
      3. “Percentage rent” means the rent paid to the Mississippi State Port at Gulfport that is calculated based upon revenue generated by the tenant by virtue of the ground lease.
      4. “Rent based on improvements” means the rent paid to the Mississippi State Port at Gulfport that is calculated based upon investments in improvements to the leased premises made by tenant.
  4. The true value of each class of property shall be determined annually.
  5. The Department of Revenue shall have the power to adopt, amend or repeal such rules or regulations in a manner consistent with the Constitution of the State of Mississippi to implement the duties assigned to the department in this section.

HISTORY: Laws, 1980, ch. 505, § 9; Laws, 1983, ch. 471, § 9; Laws, 1986, ch. 447; Laws, 1987, ch. 507, § 3; Laws, 1990, ch. 560, § 1; Laws, 1998, ch. 454, § 2; Laws, 2002, ch. 489, § 1; Laws, 2005, ch. 480, § 1; Laws, 2017, ch. 422, § 1, eff from and after July 1, 2017.

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected a typographical error in the Sources line. The language “Laws, 1983, ch. 471, § 9;” was inserted preceding “Laws, 1986.” The Joint Committee ratified the correction at its June 3, 2003, meeting.

Editor’s Notes —

Laws of 2005, ch. 480, § 2 provides as follows:

“SECTION 2. This act shall be considered declaratory of existing policy on assessment of real property used for affordable rental housing under Section 112, Mississippi Constitution of 1890.”

Amendment Notes —

The 2005 amendment rewrote (4) to provide the manner in which the appraisal of affordable rental housing shall be made for the purpose of arriving at the true value of the property.

The 2017 amendment substituted “Department of Revenue” and “department“ for “State Tax Commission” and “commission“ throughout the section; added “through the year 2018; and for the year 2019 and thereafter, the variation, up or down, from a previous year shall not exceed four percent (4%)” at the end of the second sentence of (4)(b); inserted “of” near the end of (4)(d)(ii); and added (4)(e).

Cross References —

Preparation of the land roll by the assessor, see §27-35-55.

OPINIONS OF THE ATTORNEY GENERAL

Regarding valuation of facilities for which law requires back assessment of property that has escaped taxation for seven years from the date when right to tax first accrued, Miss. Code Section 27-35-50 provides proper method to determine value for purposes of assessment. Martin, May 6, 1993, A.G. Op. #93-0328.

In case of land used for agricultural purposes, including catfish farms, the assessor, in making appraisal, shall use soil types, productivity and other criteria set forth in land appraisal manuals of State Tax Commission, which shall include but not be limited to income capitalization approach to value. Stewart Aug. 24, 1993, A.G. Op. #93-0472.

Timberlands fall in category of uncultivatable agricultural lands for assessment purposes and true value must be determined in manner consistent with Section 27-35-50. Bridges, Feb. 9, 1994, A.G. Op. #94-0011.

Agricultural land is “devoted to the commercial production of crops” that are intended to be sold for profit and are not merely for personal use. Goff, March 27, 1998, A.G. Op. #98-0136.

The provisions of Section 25-61-9 with regard to disclosure of confidential financial information could be applicable to the statements of actual net operating income filed by owners of rental housing. Slay, Aug. 18, 2006, A.G. Op. #06-0394.

RESEARCH REFERENCES

ALR.

Property taxation of residential time-share or interval-ownership units. 80 A.L.R.4th 950.

JUDICIAL DECISIONS

1. In general.

Circuit court erred in its assessment of a taxpayer’s student-housing complex property because the court erroneously adopted the county’s true value determination of the property when the income capitalization approach was the best approach for the property as the valuation included the student-housing complex’s individual property characteristics and actual income in ascertaining the true value of the property. TNHYIF REIV GOLF, LLC v. Forrest Cty., — So.3d —, 2018 Miss. App. LEXIS 556 (Miss. Ct. App. Nov. 6, 2018).

Circuit court properly granted summary judgment to a county board of supervisors and denied the leaseholders’ request for a declaratory judgment because the leaseholders did not timely lodge an objection to a spike in their ad valorem taxes with the board or present sufficient evidence to establish that they leased the land for agricultural purposes, none of their 2010 assessments varied more than 10 percent from the previous year, and the court order that they cited did not apply to them. Darden v. Bd. of Supervisors, 169 So.3d 913, 2014 Miss. App. LEXIS 91 (Miss. Ct. App. 2014).

Legislature did not violate Miss. Const. art. 4, § 112 when it enacted subsection (4)(d) because § 112 explicitly allows the Legislature to adopt laws that dictate how true value is to be determined. Willow Bend Estates, LLC v. Humphreys County Bd. of Supervisors, 166 So.3d 494, 2013 Miss. LEXIS 550 (Miss. 2013).

Trial court erred in finding that subsection (4)(d) did not preclude a county from including tax credits in the valuation of privately owned housing complexes that were built in part using capital created by federal tax credits under the Low-Income Housing Tax Credit Program because the properties, in terms of value, were not similarly situated to ordinary private complexes; the Legislature properly exercised its prerogative in limiting the valuation method for such properties. Willow Bend Estates, LLC v. Humphreys County Bd. of Supervisors, 166 So.3d 494, 2013 Miss. LEXIS 550 (Miss. 2013).

Because the statute is not ambiguous, it is both unnecessary and improper to attempt to divine the intent of the Legislature from three lines of deleted language. Willow Bend Estates, LLC v. Humphreys County Bd. of Supervisors, 166 So.3d 494, 2013 Miss. LEXIS 550 (Miss. 2013).

Taxpayer’s property was devoted for agricultural purposes and, thus, qualified as agricultural use property for tax purposes, even though property was not actually planted in timber or prepared for planting prior to January first of tax year, where property had previously qualified as agricultural property and taxpayer took steps to prepare property for commercial timber production prior to January first of tax year and planted property by April first of tax year. Madison County by & Through Madison County Bd. of Supervisors v. Lenoir, 695 So. 2d 596, 1997 Miss. LEXIS 257 (Miss. 1997).

In determining whether property qualifies for agricultural use valuation for tax purposes, taxing authorities should look to factors other than current state of soil as of January first of tax year, but should look to common-sensical considerations which would indicate whether property is in fact devoted to agricultural use, including, but not limited to, nature of property and of owner. Madison County by & Through Madison County Bd. of Supervisors v. Lenoir, 695 So. 2d 596, 1997 Miss. LEXIS 257 (Miss. 1997).

In determining whether property qualifies for agricultural use valuation for tax purposes, court should give closer scrutiny to vacant urban lot which is owned by commercial developer, is listed for sale and has never been used for agricultural purposes than to property owned by person whose family used it for agricultural purposes for many years. Madison County by & Through Madison County Bd. of Supervisors v. Lenoir, 695 So. 2d 596, 1997 Miss. LEXIS 257 (Miss. 1997).

Although property need not be actually planted by January first of tax year to qualify as agricultural use property for tax purposes, property should not be used for nonagricultural purpose as of January first of tax year as statute requires that property be devoted to commercial production of crops and commercial products of soil, implying that property is being set aside for agricultural use. Madison County by & Through Madison County Bd. of Supervisors v. Lenoir, 695 So. 2d 596, 1997 Miss. LEXIS 257 (Miss. 1997).

Taxpayer’s property was improperly classified as residential land based on its location in area zoned for residential use, rather than as agricultural land, where land was never used for residential purposes, land was used for agricultural purposes when city zoned it as residential, and land was used strictly for growing pine trees at time taxpayer sought reclassification of land. Riley v. Jefferson Davis County, 669 So. 2d 748, 1996 Miss. LEXIS 11 (Miss. 1996).

Whether land is residential or agricultural, both values are determined according to land’s current use. Riley v. Jefferson Davis County, 669 So. 2d 748, 1996 Miss. LEXIS 11 (Miss. 1996).

Mere zoning laws will not change use of property in classifying it for property tax purposes. Riley v. Jefferson Davis County, 669 So. 2d 748, 1996 Miss. LEXIS 11 (Miss. 1996).

Irrebuttable presumption that taxpayer’s property was used for nonagricultural purposes based solely upon fact that subdivision plat had been recorded, rather than upon present use of property, denied taxpayer constitutional right to equal protection of law. Riley v. Jefferson Davis County, 669 So. 2d 748, 1996 Miss. LEXIS 11 (Miss. 1996).

Property valuation may consider the gross income generated by the property as an indicator of value. It is not, therefore, a constitutional violation to value differently otherwise identical property if the disparate values result from disparate revenue-generating capabilities. Rebelwood, Ltd. v. Hinds County, 544 So. 2d 1356, 1989 Miss. LEXIS 246 (Miss. 1989).

The three statutorily-authorized approaches to property value-the cost approach, the income capitalization approach and the market data or comparative sales approach-do not, considered singly, establish value. Rather, each is one approach to value, with the appraiser’s estimate of value being, in the end, an opinion which is the product of a reconciliation of the indications yielded by the three approaches. Rebelwood, Ltd. v. Hinds County, 544 So. 2d 1356, 1989 Miss. LEXIS 246 (Miss. 1989).

Under the “current use” requirement for determining the true value of property for ad valorem taxation purposes, the concept of the “highest and best use” of the land is not applicable. Rebelwood, Ltd. v. Hinds County, 544 So. 2d 1356, 1989 Miss. LEXIS 246 (Miss. 1989).

The value of any federal subsidy or benefit enjoyed by a taxpayer by reason of its ownership of certain property had to be considered in establishing the true value of the property for each year in which such subsidy or benefits were in fact enjoyed. Rebelwood, Ltd. v. Hinds County, 544 So. 2d 1356, 1989 Miss. LEXIS 246 (Miss. 1989).

The constitutional requirement of uniformity and equality in taxation is satisfied when, in establishing the true value of property, the public assessor considers all factors affecting the value of the property and employs the same assessment ratio as is applied to other like properties. Thus, where the assessor considered the amount of federal subsidies received by a taxpayer as the owner of the property, § 112 of the Mississippi Constitution and the Equal Protection Clause of the United States Constitution afforded the taxpayers no right to relief absent a showing that other federally subsidized housing projects were treated differently or that the assessor did not consider all factors affecting value. Rebelwood, Ltd. v. Hinds County, 544 So. 2d 1356, 1989 Miss. LEXIS 246 (Miss. 1989).

§ 27-35-51. Buildings, minerals, etc., separately owned; agreements in connection with financing, design, construction, acquisition, maintenance and/or operation of toll road or toll bridge project.

  1. Except as otherwise provided in subsection (2) of this section, whenever any buildings, improvements or structures, mineral, gas, oil, timber or similar interests in real estate, including building permits or reservations, are owned separately and apart from and independently of the rights and interests owned in the surface of such real estate, or when any person reserves any right or interest, or has any leasehold in the elements above enumerated, all of such interests shall be assessed and taxed separately from such surface rights and interests in said real estate, and shall be sold for taxes in the same manner and with the same effect as other interests in real estate are sold for taxes. All interests in real estate herein enumerated shall be returned to the tax assessor within the same time and in the same manner as the owners of land are now required by law to list lands for assessment and taxation and under like penalties. The tax assessor shall enter the assessment of the interests herein enumerated upon the assessment roll by entering the same upon the next succeeding line or lines of the roll following the assessment of the surface owner, the name of the owner and the name of the interest, and by placing the value in the appropriate column or columns on the roll; or the assessor may enter the assessment of any or all of such interests upon a page or pages in the land roll following the assessment of the lands of the county, and the value of all such interests shall be included in the recapitulation of the roll. And the value of said interest or interests shall be determined and fixed in the same manner and by the same officials now required by law to value and assess property for taxation.
  2. Pursuant to Section 65-43-3(2)(i), any contract entered into under Section 65-43-3 by a governmental entity, as defined in Section 65-43-1, with a company as defined in Section 65-43-3(1), involving a franchise, license agreement, concession agreement, operating agreement, construction agreement, design agreement and/or any other similar contractual arrangement in connection with the financing, design, construction, acquisition, maintenance and/or operation of a toll road or toll bridge project pursuant to Section 65-43-3, shall not constitute any right, title or interest in land or other real property or real estate or in personal property separate and apart and independent of the rights and interests of the governmental entity for purposes of subsection (1) of this section, in the toll road or toll bridge project, including tollbooths and related toll facilities, including, but not limited to, land, pavement, drainage-related structures, and other infrastructure and property related thereto in which a governmental entity is the title owner of such property and/or holder of easements, rights-of-way and/or other interests for such toll road or toll bridge project.

HISTORY: Codes, 1930 § 3146; 1942, § 9770; Laws, 1930, ch. 171; Laws, 1932, ch. 185; Laws, 2008, 1st Ex Sess, ch. 44, § 4, eff from and after passage (approved June 2, 2008.).

Amendment Notes —

The 2008 amendment (ch. 44, 1st Ex Sess) added (2), and designated the existing provisions as (1); and in (1), added “Except as otherwise provided in subsection (2) of this section,” at the beginning.

Cross References —

Exemption of nonproducing gas, oil, and mineral interests, see §27-31-71 et seq.

Taxpayer’s duty to list taxable property, see §27-35-23.

Sale to state for nonpayment of taxes on timber, separately assessed, see §§29-1-53,29-1-55.

Authority of Transportation Commission, counties and municipalities to contract with companies for financing, constructing, operating or maintaining toll roads or toll bridges, see §65-43-3.

OPINIONS OF THE ATTORNEY GENERAL

A leasehold interest in county owned real property must be placed on the assessment rolls of the county and taxed pursuant to this section. Haque, February 19, 1999, A.G. Op. #99-0082.

In situations wherein a municipality owns property that is leased to an industry, the ownership interests of the municipality must be listed and assessed upon the land rolls and the leasehold interests of the industry must also be listed and assessed upon the land rolls, the leasehold interest to be entered upon the rolls immediately following the ownership interest; the fact that the ownership interest of the municipality, if used for a proper municipal purpose, may be exempt from ad valorem taxation pursuant to Section 27-31-1(b) does not prohibit the tax assessor from entering the property upon the land rolls under the name of the municipality as owner thereof. Tucker, Feb. 4, 2000, A.G. Op. #2000-0023.

Ad valorem taxes on the leasehold interest of a clinic used and occupied by the private physicians may not be exempted. Webb, Dec. 22, 2006, A.G. Op. #06-0629.

RESEARCH REFERENCES

Am. Jur.

52 Am. Jur. 2d, Logs and Timber § 51 et seq.

72 Am. Jur. 2d, State and Local Taxation § 662 et seq.

CJS.

84 C.J.S., Taxation §§ 554-566.

JUDICIAL DECISIONS

1. In general.

2. Separate assessments of particular mineral interests.

3. Separate assessment of timber on land.

4. Effect of payment of land taxes.

5. Tax sales.

1. In general.

Legislature has right to establish different method of assessment for interests in real estate owned separately from surface right, as was done under this section [Code 1942, § 9770], so long as law applies equally on all within class and is not discriminatory against others occupying like position. Hendrix v. Foote, 205 Miss. 1, 38 So. 2d 111, 1948 Miss. LEXIS 217 (Miss. 1948).

The purpose of legislature in enacting this section [Code 1942, § 9770] was to allow assessment of separate interests in property mentioned to be so made as to relieve owners of such interest of any concern or responsibility as to any other interests in described land. Hendrix v. Foote, 205 Miss. 1, 38 So. 2d 111, 1948 Miss. LEXIS 217 (Miss. 1948).

This section [Code 1942, § 9770] does not deal with same subject matter as Code of 1942, § 9772, containing provision that if more than one person shall claim to be owner of same tract of land assessor shall so state in his assessment roll, and is not controlled by Code 1942, § 9772 or in pari materia with it, although it may be dependent upon Code 1942, § 9772 for a part of the plan of assessment or collection. Hendrix v. Foote, 205 Miss. 1, 38 So. 2d 111, 1948 Miss. LEXIS 217 (Miss. 1948).

Neither this section [Code 1942, § 9770] nor Code 1942, § 9769 has such a mandatory and self-executing effect as to require an assessor to examine every deed of record in his county to ascertain every particular separate right in real estate and the owner thereof at the risk of there being no assessment of separate estates in land owned by a person other than the owner of the surface rights. Stern v. Parker, 200 Miss. 27, 25 So. 2d 787, 1946 Miss. LEXIS 266 (Miss. 1946).

2. Separate assessments of particular mineral interests.

Assessment of land to landowner and his payment of taxes thereon, without minerals having been excepted from such assessment, does not have effect of constituting payment of taxes on separately owned minerals so as to preclude back assessment of taxes against mineral owner to extent of mineral interest separately owned. Bailey v. Federal Land Bank, 207 Miss. 764, 43 So. 2d 375, 1949 Miss. LEXIS 388 (Miss. 1949).

Assessment by county tax assessor of owner of half interest in minerals in place, which was under lease, for one-half of minerals in, on and under land was proper assessment, and substitution on appeal to circuit court of assessment of one-sixteenth mineral interest or one-sixteenth royalty under lease is erroneous. Bailey v. Federal Land Bank, 207 Miss. 764, 43 So. 2d 375, 1949 Miss. LEXIS 388 (Miss. 1949).

Assessment of minerals by county tax assessor on uniform valuation throughout county of $1.00 per mineral acre, whether under lease or not, is prima facie correct. Bailey v. Federal Land Bank, 207 Miss. 764, 43 So. 2d 375, 1949 Miss. LEXIS 388 (Miss. 1949).

Producing oil royalty interests are legally assessable for ad valorem taxes. State v. Cummings, 206 Miss. 630, 40 So. 2d 587, 1949 Miss. LEXIS 288 (Miss. 1949).

Under this section [Code 1942, § 9770] every separately owned mineral interest in land is subject to separate assessment, and the fact that a lease thereon is subject to separate assessment under this section [Code 1942, § 9770] does not relieve the separately owned mineral interest from liability to such assessment. Bailey v. Federal Land Bank, 206 Miss. 354, 40 So. 2d 173, 1949 Miss. LEXIS 267 (Miss. 1949).

The royalty interest reserved in the lessor in an oil and gas lease is subject to ad valorem taxation; the interest of the lessee is not to be assessed upon the entire mineral value of the land but only upon the value of the leasehold interest. Bailey v. Federal Land Bank, 206 Miss. 354, 40 So. 2d 173, 1949 Miss. LEXIS 267 (Miss. 1949).

Decision overruling former decision so as to declare tax liability of owner-lessor of mineral interest as well as tax liability of lessee’s interest therein will be made retroactive to the extent of owner-lessor’s liability for taxes, interest and costs but not as to penalties in view of the fact that owner-lessor acted in good faith and in full reliance upon the former erroneous decision in withdrawing his assessment on separately owned mineral rights under lease. Bailey v. Federal Land Bank, 206 Miss. 354, 40 So. 2d 173, 1949 Miss. LEXIS 267 (Miss. 1949).

This section [Code 1942, § 9770] permits and requires separate assessment of undivided fractional interests in oil and gas in place to each separate owner of such fractional undivided interests, insofar as not exempted by Laws 1944, ch. 134 (see Code 1942, § 9417-12), providing for certain ad valorem tax exemptions on or under mineral producing properties. Hendrix v. Foote, 205 Miss. 1, 38 So. 2d 111, 1948 Miss. LEXIS 217 (Miss. 1948).

Provision of Code 1942, § 9772, that tax collector shall only collect taxes on one assessment applies to sales under this section [Code 1942, § 9770] without making it ambiguous and uncertain, for when each undivided fractional interest is separately assessed to its owner it follows that collector only collects taxes on one assessment. Hendrix v. Foote, 205 Miss. 1, 38 So. 2d 111, 1948 Miss. LEXIS 217 (Miss. 1948).

Taxpayer who has caused minerals to be assessed to himself by collector separately from surface is not required to appear before board of supervisors and insist that board enter order approving assessment made by collector when it appears that board of supervisors would not assess minerals separately from surface and that taxpayer followed general method adopted throughout county in assessing minerals. McNatt v. Hyman, 204 Miss. 824, 36 So. 2d 161, 1948 Miss. LEXIS 409 (Miss. 1948).

Taxpayer who has caused minerals to be separately assessed to himself by collector is not required to institute mandamus proceedings against the supervisors to compel them to enter order approving assessment as made by collector, when taxpayer has information that board of supervisors would not assess minerals separately from surface of land. McNatt v. Hyman, 204 Miss. 824, 36 So. 2d 161, 1948 Miss. LEXIS 409 (Miss. 1948).

Under Code 1942, § 9901, collector has authority to assess minerals which assessor has refused to assess separately from surface of land, and, as manner of making assessment is not prescribed by statute, assessment by making notation “M. R.,” understood to mean mineral rights by collector, on roll on line where land was listed for taxes is not invalid method of assessment. McNatt v. Hyman, 204 Miss. 824, 36 So. 2d 161, 1948 Miss. LEXIS 409 (Miss. 1948).

Where provision in deed reserved an interest in the minerals, etc. in the described lands, and thus created two estates therein, the surface, and the oils, minerals and clay, with right of entry, both estates were subject to assessment, separately, or as a unit. Stern v. Parker, 200 Miss. 27, 25 So. 2d 787, 1946 Miss. LEXIS 266 (Miss. 1946).

Where a deed provision reserved in the grantors, their heirs and assigns a one-half interest in all deposits of clay, oil and minerals, with right of entry, the estate so reserved was subject to ad valorem taxation. Stern v. Parker, 200 Miss. 27, 25 So. 2d 787, 1946 Miss. LEXIS 266 (Miss. 1946).

An oil or gas lease with right of entry is an estate in land, subject to ad valorem taxation, but not including the oil or gas as a separate item of valuation. Gulf Refining Co. v. Stone, 197 Miss. 713, 21 So. 2d 19, 1945 Miss. LEXIS 307 (Miss. 1945); Smith County Oil Co. v. Board of Supvrs., 200 Miss. 18, 25 So. 2d 457 (1946).

3. Separate assessment of timber on land.

Statute relating to assessment of lands for taxation held to require separate assessment of timber on land given in for assessment, as against contention that requirement of separate assessment referred only to assessment by sheriff on land not given in by owner, in view of subsequent statutory requirement of separate assessment of land and improvements in separate ownership. Gully v. J. J. Newman Lumber Co., 176 Miss. 60, 168 So. 258 (Miss. 1936).

4. Effect of payment of land taxes.

The separate assessment of mineral interests in land creates a distinct taxable interest, and the payment of land taxes is not a double assessment or a payment of the taxes assessed against the mineral interests. Shaner v. Mississippi State Tax Com., 210 So. 2d 883, 1968 Miss. LEXIS 1532 (Miss. 1968).

Taxes paid on assessment of surface of land by owner who resided thereon and who had executed oil and gas lease reserving his mineral rights did not cover tax on separately assessed royalty interest in producing property so as to entitle him to refund of tax paid on assessment of royalty interest. State v. Cummings, 206 Miss. 630, 40 So. 2d 587, 1949 Miss. LEXIS 288 (Miss. 1949).

5. Tax sales.

An easement appurtenant is not extinguished by a tax sale. See Engel v. Catucci, 91 U.S. App. D.C. 54, 197 F.2d 597, 599 (D.C. Cir. 1952). Hearn v. Autumn Woods Office Park Prop. Owners Ass'n, 757 So. 2d 155, 1999 Miss. LEXIS 391 (Miss. 1999).

Tax sale purporting to convey entire property does not convey to tax purchaser minerals in the land separately owned and separately assessed by tax collector, when the tax roll in hands of collector showed the separate assessment, and the roll, as well as copies of tax receipts, disclosed fact that taxes on minerals for two years before sale had actually been paid. McNatt v. Hyman, 204 Miss. 824, 36 So. 2d 161, 1948 Miss. LEXIS 409 (Miss. 1948).

Sale of lands to the state for taxes carries with it the minerals therein notwithstanding that the minerals were owned by third persons and should have been separately assessed. Pettis v. Brown, 203 Miss. 292, 33 So. 2d 809, 1948 Miss. LEXIS 267 (Miss. 1948).

Assessment of lands in their entirety, without exception or reservation, and not divided into separate tracts assessed to separate owners, was subject to tax sale as an entirety, notwithstanding that there had been a prior reservation by deed of mineral interests therein, the owners of the latter being under a duty to see that their estate was assessed and taxed correctly. Stern v. Parker, 200 Miss. 27, 25 So. 2d 787, 1946 Miss. LEXIS 266 (Miss. 1946).

Where assessment was upon certain lands in their entirety, without recognition of the fact that certain mineral interests therein had been reserved by deed to persons other than the record owner, and lands were sold at tax sale, the fact that the tax assessor did not assess the subsurface estate of defendants was not available to them to defeat the claims of holder of the tax title. Stern v. Parker, 200 Miss. 27, 25 So. 2d 787, 1946 Miss. LEXIS 266 (Miss. 1946).

§ 27-35-53. How lands not rendered assessed; all lands to be accounted for.

It shall be the duty of the tax assessor in each county to assess the lands in the county. Lands not rendered, or returned shall be assessed by him as provided in Section 27-35-51. It shall be the duty of the board of supervisors to furnish the tax assessor with all necessary maps, or plats, of the county, and of every portion thereof, including municipalities, and every survey, subdivision or addition thereto, and of every school district, road district or other separate taxing districts. Such maps or plats shall be uniform in size, drawn to scale, and shall show clearly the location of all tracts of lands in the county and every portion thereof, and shall show the boundaries of every supervisor’s district, road district, school district, or other taxing district, and of every municipality, and of every survey, subdivision, or addition, and of all separate, adjacent, annexed territory, added to any separate school district. The tax assessor shall compare his rolls with such maps and see that the whole of his county is assessed.

HISTORY: Codes, 1892, § 3773; 1906, § 4282; Hemingway’s 1917, § 6916; 1930, § 3147; 1942, § 9771; Laws, 1928, Ex ch. 58.

Cross References —

County ad valorem tax levy for payment of bonds or notes and for other authorized purposes, see §27-39-329.

OPINIONS OF THE ATTORNEY GENERAL

A county board of supervisors does not have the authority to contract away the duties of the tax assessor; however, it is within the authority of the board of supervisors to survey, map, and appraise the property in the county. Barber, Oct. 5, 2001, A.G. Op. #01-0631.

Pursuant to the duty imposed by §27-35-53, the board of supervisors must provide the tax assessor a complete original set of all current county tax maps. Barber, Oct. 4, 2002, A.G. Op. #02-0341.

§ 27-35-55. How land roll made up.

In preparing the land roll the assessor shall first list all property lying outside incorporated towns and cities, and then list all property lying within incorporated towns and cities. The assessor shall list all rural and suburban property in strict numerical sequence beginning with the lowest parcel identification number as established under State Tax Commission rules and regulations and continue in consecutive numerical order until all rural and suburban property outside incorporated towns and cities has been listed. The assessor shall then commence with the incorporated town or city falling first in alphabetical order, and list all property within said town or city in strict numerical order by parcel identification number until all property within said town or city has been listed. The assessor shall continue with each incorporated town or city in alphabetical order, listing each town or city in the prescribed numerical order until all incorporated towns and cities have been listed.

Beginning with the land roll compiled during a county’s first update year, as set by the State Tax Commission under Section 27-35-50, the assessor shall include in parenthesis, immediately following said parcel identification number, the land use code of each and every parcel as determined by the State Tax Commission rules and regulations.

The assessor shall also provide a complete listing in strict alphabetical order of all property owners within the rural and suburban areas of his county as well as a separate listing in strict alphabetical order of all property owners in each incorporated town or city. This alphabetical listing shall show the name or names of ownership and the parcel number or numbers of each parcel owned within each jurisdiction and the page number upon which entry appears in the regular land roll. If more than one (1) person shall claim to be the owner of the same tract or parcel of land, the assessor shall so state in his assessment roll, and the tax collector shall only collect the taxes on one (1) assessment. Land of the state or of the United States, and other land exempted from taxation, shall be listed as other lands but without the value except as otherwise provided. If the owner of any lands be unknown, it shall be assessed to “unknown.”

Lands assessed by the State Tax Commission shall be listed, but without value, on the rolls by the assessor for the purpose of completing the descriptions of all lands in the county, but for no other purpose.

The assessor shall show in separate columns on his roll in what road district, school district, or other separate taxing districts each parcel of land is located and subject to taxation, and where a parcel of land owned by one (1) person lies partly within and partly without any taxing district the assessment shall be divided and separately assessed so as to show the number of acres and the classification of the land in each separate district with the value thereof. Where a taxpayer renders a list of his lands and fails to show in what taxing districts or municipality the same is located and subject to taxation, the tax assessor shall enter the assessment in separate columns so as to show the assessment for the respective districts or municipality. He shall show the total of each and every column on his roll and carry the result thereof to the “Page of Pages” recapitulation; and he shall extend into the column for “Total” the amount of each separate assessment; and shall show in his recapitulation the total assessment of every taxing district, or municipality in his county.

HISTORY: Codes, Hutchinson’s 1848, ch. 8, art 17 (15); 1857, ch. 3, art 19; 1871, § 1676; 1880, § 490; 1892, § 3774; 1906, § 4283; Hemingway’s 1917, § 6917; 1930, § 3148; 1942, § 9772; Laws, 1928, Ex ch. 58; Laws, 1986, ch. 388, eff from and after January 1, 198.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Cross References —

Department of Revenue, generally, see §27-3-1 et seq.

Description of land, see §27-35-61.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 653 et seq.

CJS.

84 C.J.S., Taxation § 662 et seq.

JUDICIAL DECISIONS

1. Validity.

2. Construction and application, generally.

3. Sufficiency of description of property.

1. Validity.

State may adopt any method of assessing land for taxes so that reasonable notice and due process of law are afforded; statute providing for assessing land by government surveys or plan as shown in map and other descriptions sufficiently complied with due process; government survey of Spanish land grants in regular townships, sections, and ranges, noting them on map, authorizes state’s use of such designations in assessment. Dimitry v. Jones, 149 Miss. 641, 115 So. 786, 1928 Miss. LEXIS 74 (Miss. 1928).

2. Construction and application, generally.

In a suit to confirm tax title to land in city, assessed and sold to city and state for delinquent taxes, testimony of a person who had platted the subdivision that fence was the dividing line between a platted subdivision and land retained by the former owner as his home was inadmissible. Melvin v. Parker, 223 Miss. 430, 78 So. 2d 477, 1955 Miss. LEXIS 399 (Miss. 1955).

This section [Code 1942, § 9772] is not in pari materia with and does not control Code 1942, § 9770, which deals with entirely new subject matter, not known at time of enactment of this section [Code 1942, § 9772], that is, assessment of interests in real estate owned separately from the surface. Hendrix v. Foote, 205 Miss. 1, 38 So. 2d 111, 1948 Miss. LEXIS 217 (Miss. 1948).

Provision of this section [Code 1942, § 9772] that tax collector shall only collect the taxes on one assessment applies to sales under Code 1942, § 9770, without making that section ambiguous and uncertain, for when each undivided fractional interest is separately assessed to its owner it follows that collector only collects taxes on one assessment. Hendrix v. Foote, 205 Miss. 1, 38 So. 2d 111, 1948 Miss. LEXIS 217 (Miss. 1948).

Properly described property may be assessed to unknown person or to person other than owner. Carr v. Barton, 173 Miss. 662, 162 So. 172, 1935 Miss. LEXIS 245 (Miss. 1935).

Tax title based on assessment by government survey, otherwise valid, held to prevail over Spanish land grant claim; land held in private ownership is subject to state statutes on assessment; such land is also subject to state statutes on adverse possession. Dimitry v. Jones, 149 Miss. 641, 115 So. 786, 1928 Miss. LEXIS 74 (Miss. 1928).

Where land and timber are both assessed to an unknown owner the purchaser at a tax sale of such land takes also title to the timber. Eureka Lumber Co. v. Terrell, 48 So. 628 (Miss. 1909).

A license to enter land and cut and remove products therefrom is not such an interest in the land as is taxable as real estate. Board of Sup'rs v. Imperial Naval Stores Co., 93 Miss. 822, 47 So. 177 (Miss. 1908).

3. Sufficiency of description of property.

In suit to cancel tax sale, sale will not be set aside on ground that description upon assessment roll was insufficient to vest title in purchaser at tax sale where record on appeal contains no proof of description on assessment roll or in list of lands sold to state, no exhibits are attached to bill which purports to incorporate exhibits and record contains no proof of contents of exhibits. Wilkinson v. Steele, 207 Miss. 701, 43 So. 2d 110, 1949 Miss. LEXIS 381 (Miss. 1949).

A description of lands in the tax assessment and tax deed as “Part of Hoggatt Tract, located in Adams County, assessed for taxes to Roxie Hill for 1931” was void. Thompson v. Wherry, 200 Miss. 672, 27 So. 2d 771, 1946 Miss. LEXIS 337 (Miss. 1946).

Certainty beyond all doubt is not required of descriptions in assessment rolls, a description reasonably certain either within itself or which by the aid of pertinent statutes can be made reasonably certain being all that is required, so far as the description is concerned and when an owner whose land lies in a particular section finds that an assessment of land in that section has been made, he should, in view of the statute, reasonably expect to find there and in that group the assessment for every one of the owners in that section, including himself, and when he finds on the assessment roll the grouping, with the section, township, and range expressly stated or written out as a part of the first or opening item of that group, he has been thereby furnished a reasonably sufficient identification of his land, and one which should leave him in no real doubt as to what was thereby assessed. Miller v. Fulliwiley, 192 Miss. 846, 7 So. 2d 799, 1942 Miss. LEXIS 67 (Miss. 1942).

Where, in the several columns of an assessment roll, and under the appropriate titles, were indicated on the first line of a group the name of the owner, description of the land, section, township and range, and on the immediately succeeding lines were listed the names of owners and description of other land in the same section, but the column entitled “section,” “township,” and “range” were left blank on such succeeding lines, and, when one section had been finished, two blank lines were skipped, and next occurred the listings for another section, the same system being followed, i.e., on the first line appeared the name of the owner, description of the land, section, township and range, and on the succeeding line appeared the names of the owners and description of land, with the column entitled section, township and range being left blank, and this system was followed throughout the entire assessment roll, and was in fact followed in most of the land assessment rolls of the state, an assessment against an owner, listed as the fifth item of the assessment for a certain section, in which his name and the description of the land were given, but in which the columns designating the section, township and range, which had been filled in in the first item, were left blank in the listing of his property, was valid, and the description was sufficient to support a sale for unpaid taxes. Miller v. Fulliwiley, 192 Miss. 846, 7 So. 2d 799, 1942 Miss. LEXIS 67 (Miss. 1942).

Description of lands in tax assessment roll held not aided by name inserted in column marked “Name of owner.” Carr v. Barton, 173 Miss. 662, 162 So. 172, 1935 Miss. LEXIS 245 (Miss. 1935).

Assessment of lands not described on tax assessment roll in manner enabling surveyor to locate lands therefrom nor in manner directed by statute permitting lands to be described by naming owner and occupant held void. Carr v. Barton, 173 Miss. 662, 162 So. 172, 1935 Miss. LEXIS 245 (Miss. 1935).

“Due process” requires that, to create lien, tax assessment must describe property with certainty or contain data clearly leading to identification. Carr v. Barton, 173 Miss. 662, 162 So. 172, 1935 Miss. LEXIS 245 (Miss. 1935).

Where lands were capable of identification from description in land assessment roll tax sale passed title. Talmadge v. Seward, 155 Miss. 580, 124 So. 791, 1929 Miss. LEXIS 331 (Miss. 1929).

Description of land, embraced in Spanish grant, according to regular government survey into sections and subdivisions, held good descriptions for taxation purposes. Dimitry v. Lewis, 150 Miss. 818, 117 So. 265, 1928 Miss. LEXIS 178 (Miss. 1928).

The assessment description of property as “ 1/2, N. W. 1/4, S. E. 1/4, N. W. 1/4” is a sufficient description. Moores v. Thomas, 95 Miss. 644, 48 So. 1025, 1909 Miss. LEXIS 258 (Miss. 1909).

§ 27-35-57. Requirements directory.

A failure to observe the requirements of Section 27-35-55 shall not vitiate any assessment, if the land be so described as to be identified. It shall be sufficient identification of land to describe it as the land of_______________(the person owning or claiming it), occupied by_______________ ; or that part of (section or other known division designating it) owned or claimed by_______________ ; or the lot on which_______________resides; or the lot occupied by_______________ ; or by the name by which it may be known; or by any description which will furnish a sure guide for the ascertainment by parol evidence of the particular land intended.

HISTORY: Codes, 1871, § 1676; 1880, § 490; 1892, § 3775; 1906, § 4284; Hemingway’s 1917, § 6918; 1930, § 3149; 1942, § 9773.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 635.

JUDICIAL DECISIONS

1. Validity.

2. Construction and application, generally.

3. Sufficiency of description of property.

1. Validity.

The legislature is authorized to provide what shall be a sufficient description of land in the assessment roll where such description points out with certainty the land assessed. Reed v. Heard, 97 Miss. 743, 53 So. 400, 1910 Miss. LEXIS 299 (Miss. 1910).

2. Construction and application, generally.

“Due process” requires that, to create lien, tax assessment must describe property with certainty or contain data clearly leading to identification. Carr v. Barton, 173 Miss. 662, 162 So. 172, 1935 Miss. LEXIS 245 (Miss. 1935).

If tax assessment roll describes lands as owned, occupied, or claimed by named person, parol evidence is admissible under statute in aid of description. Carr v. Barton, 173 Miss. 662, 162 So. 172, 1935 Miss. LEXIS 245 (Miss. 1935).

Properly described property may be assessed to unknown person or to person other than owner. Carr v. Barton, 173 Miss. 662, 162 So. 172, 1935 Miss. LEXIS 245 (Miss. 1935).

A sale of land for taxes under the description on the assessment roll, “owner’s name unknown; division of § 39; township 16; range 4 east; twenty acres,” is not invalidated by the fact that the original owner caused his land to be assessed as “lot 6, Collier’s estate; § 37, T. 17, R. 4 E., thirteen acres,” and paid the taxes on such assessment; the case is not within the saving clause of this section [Code 1942, § 9773]. Crawford v. McLauren, 83 Miss. 265, 35 So. 209, 1903 Miss. LEXIS 40 (Miss. 1903).

This section [Code 1942, § 9773] requires the clue to be found in the assessment roll itself, not in the pleadings. McQueen v. Bush, 76 Miss. 283, 24 So. 196, 1898 Miss. LEXIS 78 (Miss. 1898).

The provision of the section that a failure to observe requirements shall not vitiate the assessment, does not affect the distinction between patent and latent ambiguities. Cogburn v. Hunt, 54 Miss. 675, 1877 Miss. LEXIS 77 (Miss. 1877).

3. Sufficiency of description of property.

A description in a tax deed stating the land to be in a certain county, but containing no reference to city or town, no subdivision, section, township, or range, and not referring to the lot by any name in the description, although both the list and the deed stated the land to be assessed to a named party, was vague and indefinite. Calmes v. Weill, 243 So. 2d 408, 1971 Miss. LEXIS 1509 (Miss. 1971).

Where tax assessment roll description which contained a patent error showing that the land in question was on one side of the street whereas the description placed it on the other side of the street and which sufficiently identified the property as a particular person’s place, there was enough in the description on the assessment roll to be applied to a particular tract of land by the aid of extrinsic evidence. Stockstill v. Bennett, 215 Miss. 417, 61 So. 2d 154, 1952 Miss. LEXIS 581 (Miss. 1952).

Assessment description of certain lands as “NW 1/4 SW 1/4, less 6 A, Section 2, Township 2, Range 18,” although containing patent ambiguity by reason of the statement “less 6 A,” did not render the tax sale to the state void because of indefinite description where the tax conveyance to the state contained a clue, which traced through the assessment rolls and the deeds of conveyance, ultimately led to a definite description of the excepted 6 acres, the assessment rolls and deeds of conveyance being admissible in evidence to clarify the ambiguity by virtue of Code 1942, § 9775. Jefferson v. Walker, 199 Miss. 705, 24 So. 2d 343, 1946 Miss. LEXIS 241 (Miss. 1946).

Description of lands in tax assessment roll held not aided by name inserted in column marked “Name of owner.” Carr v. Barton, 173 Miss. 662, 162 So. 172, 1935 Miss. LEXIS 245 (Miss. 1935).

Assessment of lands not described on tax assessment roll in manner enabling surveyor to locate lands therefrom nor in manner directed by statute permitting lands to be described by naming owner and occupant held void. Carr v. Barton, 173 Miss. 662, 162 So. 172, 1935 Miss. LEXIS 245 (Miss. 1935).

Tax sale was effectual to pass title to lands described in assessment roll in reference to section in longitudinal divisions, not latitudinally as lands are usually described, but which descriptions easily describe the several parcels, so that the lands were capable of identification from the description in the assessment roll. Talmadge v. Seward, 155 Miss. 580, 124 So. 791, 1929 Miss. LEXIS 331 (Miss. 1929).

A description of property by the initial letters with fraction of section or parts thereof in figures held to be sufficient. Moores v. Thomas, 95 Miss. 644, 48 So. 1025, 1909 Miss. LEXIS 258 (Miss. 1909).

§ 27-35-59. What carried forward to last page.

The several columns on each page containing the number of acres, quantities, and values shall be carefully footed up at the bottom of each page, separately, and the sums from each page shall be carried forward to the last page, and the aggregate sums accurately added up and ascertained.

HISTORY: Codes, 1857, ch. 3, art 19; 1871, § 1676; 1880, § 492; 1892, § 3777; 1906, § 4286; Hemingway’s 1917, § 6920; 1930, § 3150; 1942, § 9774.

§ 27-35-61. Description of land.

In assessing land, a description of it as a part of a designated tract or division, shall be held to embrace such part as is the subject of separate ownership, as one tract or division, whether owned by one or several jointly. When part of a designated tract or division shall be sold for taxes, the sale shall pass the title of such part as was the subject of such separate ownership when it was assessed. The sale of a specified number of acres of a tract containing more, or a specified portion of a tract, shall pass an undivided interest in the whole tract equal to the proportion which the number of acres or portion sold bears to the whole tract. When part of a known tract or division of land is assessed by a description which identifies it, any other part of it which is assessed but not so identified, shall be held to embrace all of such tract or division not included in the part identified. Parol testimony shall always be admissible to apply a description of land on the assessment roll, or in a conveyance for taxes, where such testimony will show what land was assessed and sold, and there is enough in the description on the roll or conveyance to be applied to a particular tract of land by the aid of such testimony.

HISTORY: Codes, 1880, § 491; 1892, § 3776; 1906, § 4285; Hemingway’s 1917, § 6919; 1930, § 3151; 1942, § 9775.

Cross References —

Directory nature of assessment roll requirements, see §27-35-57.

Lists of lands sold at tax sales, see §§27-41-79,27-41-81.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 656 et seq.

CJS.

84 C.J.S., Taxation §§ 691-696.

JUDICIAL DECISIONS

1. Validity.

2. Construction and application.

3. Sufficiency of description.

4. —Particular descriptions, sufficient.

5. —Particular descriptions, insufficient.

6. Admissibility of evidence as to description.

7. —Parol evidence.

8. —Unofficial or private plat.

9. —Record evidence.

10. Assessment of separate lots.

11. Assessment of railroad right of way.

1. Validity.

The legislature has the authority to provide what shall be a sufficient description of the land in the assessment roll thereof, provided, such description points out with certainty the land assessed. Reed v. Heard, 97 Miss. 743, 53 So. 400, 1910 Miss. LEXIS 299 (Miss. 1910).

2. Construction and application.

In a tax sale proceeding, due process is not afforded a landowner if his lands are assessed by a void description, nor can land be conveyed except by a writing containing a description capable of being applied to a particular tract of land. Calmes v. Weill, 243 So. 2d 408, 1971 Miss. LEXIS 1509 (Miss. 1971).

Subsequent sections in this chapter limiting the defenses that may be made to a tax deed presupposes that land has been validly assessed. Reed v. Heard, 97 Miss. 743, 53 So. 400, 1910 Miss. LEXIS 299 (Miss. 1910).

A case in which a tax collector’s deed was held to be void for a patent ambiguity in description in the assessment roll and tax collector’s deed. Cassedy v. Hartman, 93 Miss. 94, 46 So. 536, 1908 Miss. LEXIS 91 (Miss. 1908).

A tax deed containing a patent ambiguity in the description of the land sought to be conveyed is void and cannot be helped by this section [Code 1942, § 9775]. Smith v. Brothers, 86 Miss. 241, 38 So. 353 (Miss. 1905).

3. Sufficiency of description.

The description on the assessment rolls is sufficient to locate particular land assessed and sold for delinquent taxes, when aided by other extrinsic evidence in the record including the official map of the tax assessor. Loper v. Hinds Land Co., 214 Miss. 644, 58 So. 2d 88, 1952 Miss. LEXIS 502 (Miss. 1952).

Description in tax deed reasonably certain, or which by aid of statute may be made reasonably certain, is sufficient. Tamburo v. Standard Oil Co., 164 Miss. 386, 145 So. 107, 1933 Miss. LEXIS 227 (Miss. 1933).

In bill for cancellation of tax title, averments in complaint alleging, by a valid description, complainant’s ownership of tract of land, and identifying land as the delinquent land assessed by ambiguous description, and so sold and conveyed for taxes and purchased by defendant, do not call for response in defendant’s answer or the adduction of parol evidence to apply the description in the assessment roll and tax deed to the particular tract in question, even though the complainant used the words “pretended sale” in referring to the sale for taxes. Mixon v. Clevenger, 74 Miss. 67, 20 So. 148, 1896 Miss. LEXIS 104 (Miss. 1896).

4. —Particular descriptions, sufficient.

Where tax assessment roll description which contained a patent error showing that the land in question was on one side of the street whereas the description placed it on the other side of the street and which sufficiently identified the property as a particular person’s place, there was enough in the description on the assessment roll to be applied to a particular tract of land by the aid of extrinsic evidence. Stockstill v. Bennett, 215 Miss. 417, 61 So. 2d 154, 1952 Miss. LEXIS 581 (Miss. 1952).

Assessment of certain lots on the assessment roll as being in Block 6 of Part 2 of the Belhaven Heights subdivision of the city of Jackson was sufficient, although the location of such lots had been changed on a corrected survey growing out of litigation to vacate and cancel the old plat, where the lots could be identified by the aid of a notation on the old plat referring to the litigation and to the corrected survey. Belhaven Heights Co. v. May, 187 Miss. 101, 192 So. 6, 1939 Miss. LEXIS 85 (Miss. 1939).

Description in tax deed, “One Lot in Sec. 8, T. 14, R. 8, desc. in Bk 199 Page 53 Town of Glen Allen,” assessed to named person held sufficient. Tamburo v. Standard Oil Co., 164 Miss. 386, 145 So. 107, 1933 Miss. LEXIS 227 (Miss. 1933).

A description in the assessment and tax deed of lots giving their numbers and municipality in which they are located the owner’s name and “in Moore’s addition” is not ambiguous because of the omission of Moore’s initials nor because there was another division known as “Moore’s second addition to the town,” which had lots of the same number. Martin v. Smith, 140 Miss. 168, 105 So. 494, 1925 Miss. LEXIS 246 (Miss. 1925).

Under this section [Code 1942, § 9775], a description of land in a tax deed as the west part of a certain quarter section, “one hundred ten acres, more or less,” is sufficient where there had been conveyed to another person fifty acres, the east part of the same quarter. Wheeler v. Lynch, 89 Miss. 157, 42 So. 538, 1906 Miss. LEXIS 48 (Miss. 1906).

Where property assessed to one Dowling as “one lot and the buildings thereon, S. W. corner Franklin and Pine Streets,” was sold and conveyed to the state under such description for delinquent taxes, and the state conveyed it to a third party, uncertainty of description of the property was removed by evidence, in a suit to remove a cloud upon the title, that only one lot was assessed to Dowling in the county, that this lot was situated on the S. W. corner of Pine and Franklin streets, in a certain city, and that, except in such city, there were no streets of the same names in the county. Dowling v. Reber, 65 Miss. 259, 3 So. 654 (1888).

Land described as a specified number of acres of the south or north or east or west part of a particular legal subdivision, is well described. Bowers v. Chambers, 53 Miss. 259, 1876 Miss. LEXIS 62 (Miss. 1876); McCready v. Lansdale, 58 Miss. 877, 1881 Miss. LEXIS 57 (Miss. 1881); Enochs v. Miller, 60 Miss. 19, 1882 Miss. LEXIS 2 (Miss. 1882).

5. —Particular descriptions, insufficient.

Description of land on tax roll as “Lot 5, Div. W. Estate, Section 8, Township 7, Range 2, assessed to E. W. Simmons,” is void, but is susceptible to being perfected by extrinsic evidence. Sims v. Crecink, 208 Miss. 873, 45 So. 2d 737, 1950 Miss. LEXIS 308 (Miss. 1950).

Tax deed is void on account of vague and uncertain description of land where tax deed refers to numbered lots in partition of estate by court proceeding and record of proceeding describes parcels of land by metes and bounds and not by numbers. Howard v. Wactor, 41 So. 2d 259 (Miss. 1949).

Description of land in tax sale to the state as the NE 1/4 of the NE 1/4 “less 2a” in a designated section, township, and range, was too indefinite and the tax sale was consequently illegal, unless the description could be aided and clarified by record evidence, such as the deed records and assessment rolls. Simmons v. State, 199 Miss. 271, 24 So. 2d 660, 1946 Miss. LEXIS 192 (Miss. 1946).

Assessment description of certain lands as “NW 1/4 SW 1/4, less 6A, Section 2, Township 2, Range 18,” although containing patent ambiguity by reason of “less 6 A” did not render the tax sale to the state void because of indefinite description where the tax conveyance to the state contained a clue, which traced through the assessment rolls and the deeds of conveyance, ultimately led to a definite description of the excepted 6 acres, the assessment rolls and deeds of conveyance being admissible in evidence to clarify the ambiguity by virtue of this section [Code 1942, § 9775]. Jefferson v. Walker, 199 Miss. 705, 24 So. 2d 343, 1946 Miss. LEXIS 241 (Miss. 1946).

Tax sale, as well as easements upon which it was based, was utterly void for want of description, where pretended descriptions were “Pt. Sec. 28 Tp. 12R 3 E, 5 acres,” “Pt. Sec. 29 Tp. 12R 12 E, 100 acres,” and “Pt. Sec. 30 Tp. 12R 12 E, 29 acres.” Meyerkort v. Warrington, 19 So. 2d 433 (Miss. 1944).

6. Admissibility of evidence as to description.

In an action to confirm title to land purchased at a tax sale, where the uncontradicted evidence of the assessor shows that tax assessor’s official map was a part of the official records of the tax assessor’s office, and where the rolls and conveyance indicate adequate clue to the proper description, such official map is admissible extrinsic evidence to properly identify the property assessed. Loper v. Hinds Land Co., 214 Miss. 644, 58 So. 2d 88, 1952 Miss. LEXIS 502 (Miss. 1952).

Regardless of the description used by a complainant in an action to confirm a tax title to land, his right, if any, must be referred to the description in the tax deed and assessment; it cannot be furnished by the pleading. Seward v. Carter, 190 Miss. 354, 200 So. 248, 1941 Miss. LEXIS 52 (Miss. 1941).

Assessment roll must furnish clue which when followed by parol evidence conducts certainly to land intended, and clue must be furnished and appear on list of lands struck off, and cannot be supplied merely by name of owner. Brown v. Womack, 181 Miss. 66, 178 So. 785, 1938 Miss. LEXIS 52 (Miss. 1938).

Assessment roll cannot aid description in tax deed when it contains a patent ambiguity. Brown v. Womack, 181 Miss. 66, 178 So. 785, 1938 Miss. LEXIS 52 (Miss. 1938).

To warrant introduction of testimony to aid and make description found in assessment roll certain, there must be a definite clue shown by official map. Lott v. Rouse, 147 Miss. 802, 111 So. 838, 1927 Miss. LEXIS 278 (Miss. 1927); Seward v. Carter, 190 Miss. 354, 200 So. 248, 1941 Miss. LEXIS 52 (Miss. 1941).

An assessment of land in these words “Huntington & Le Valley Add. Owner’s name, Goyer Company. All §§ 9 and 10, Township -, Range 18,” cannot be shown by parol to mean lots 9 and 10 of block 18 of Huntington & Le Valley’s addition to the city of Greenville. Leavenworth v. Greenville Wharf & Storage Co., 82 Miss. 578, 35 So. 138, 1903 Miss. LEXIS 175 (Miss. 1903).

The statute will aid in showing in case of two assessments of the same land, which land was really paid upon. Dodds v. Marx, 63 Miss. 443, 1886 Miss. LEXIS 118 (Miss. 1886).

7. —Parol evidence.

The sole purpose of admitting parol evidence is to apply the written description to a particular tract of land, and parol evidence can neither take away nor add to the written description, and where parol evidence as to land, whose written description was vague and ambiguous, showed only that the witness knew the land and where it was, was no aid to the description. Calmes v. Weill, 243 So. 2d 408, 1971 Miss. LEXIS 1509 (Miss. 1971).

Parol testimony is competent in applying the description to a particular tract of land. Meek v. Farmers' Cooperative (Aal), 216 Miss. 140, 61 So. 2d 778, 1953 Miss. LEXIS 617 (Miss. 1953).

Parol testimony is admissible in order to identify and establish with certainty lands sold for taxes, but record of tax deed must furnish clue which when followed up will lead to positive identification of lands involved. Howard v. Wactor, 41 So. 2d 259 (Miss. 1949).

Parol testimony is admissible to show that “Div. J. J. W. Est.” used in description of land in tax deed referred to estate of certain deceased person, which had been partitioned in court, and this reference was proper. Howard v. Wactor, 41 So. 2d 259 (Miss. 1949).

Parol evidence is admissible to explain the abbreviated recitals of the assessment roll and in a tax deed. Seward v. Carter, 190 Miss. 354, 200 So. 248, 1941 Miss. LEXIS 52 (Miss. 1941).

One relying on the rule that parol evidence is available to explain the abbreviated recitals on the assessment roll and in the tax deed to aid the description of the land which he claimed under a tax title, is bound by the result which the application of the rule brings about. Seward v. Carter, 190 Miss. 354, 200 So. 248, 1941 Miss. LEXIS 52 (Miss. 1941).

Parol testimony was admissible to apply the description of the assessment roll in order to show that the assessment roll properly identified the property in question, as against the contention that the assessment roll did not specify whether the lots assessed were being described according to the original or the corrected survey. Belhaven Heights Co. v. May, 187 Miss. 101, 192 So. 6, 1939 Miss. LEXIS 85 (Miss. 1939).

In suit to cancel tax title acquired from state by patent, where assessment roll and list of lands struck off to state described land of taxpayer who owned half of certain section, as certain number of acres in such section, parol evidence was inadmissible to show that taxpayer’s land was assessed and struck off. Brown v. Womack, 181 Miss. 66, 178 So. 785, 1938 Miss. LEXIS 52 (Miss. 1938).

A description in a tax deed covering divisions shown not to exist held fatally defective and insufficient to authorize introduction of parol testimony to aid the description. Lott v. Rouse, 147 Miss. 802, 111 So. 838, 1927 Miss. LEXIS 278 (Miss. 1927).

Parol testimony is admissible to aid an uncertain description. Martin v. Smith, 140 Miss. 168, 105 So. 494, 1925 Miss. LEXIS 246 (Miss. 1925).

An instance where the description of land in the city of Gulfport on the assessment roll and tax deed was ambiguous and uncertain, it was held sufficiently definite under the law to permit oral testimony to explain the ambiguous description and uncertainty. Albritton v. Fairley, 116 Miss. 705, 77 So. 651, 1917 Miss. LEXIS 350 (Miss. 1917).

Parol testimony may be used to aid and explain the terms of an assessment roll in identifying lands therein described. Standard Drug Co. v. Pierce, 111 Miss. 354, 71 So. 577, 1916 Miss. LEXIS 305 (Miss. 1916).

Parol evidence is not admissible under this section [Code 1942, § 9775] to show that the description, “Lot 6, Collier’s Estate, section 37, township 17, range 4 east, 13 acres,” on an assessment roll includes “all of fractional section 39, township 16, range 4 east, 20 acres.” Crawford v. McLauren, 83 Miss. 265, 35 So. 209, 1903 Miss. LEXIS 40 (Miss. 1903).

Parol evidence is admissible to show that lands mentioned in a tax receipt by a Spanish grant description are the same lands assessed and sold for taxes by a government survey description, showing section, township and range. Trager v. Jenkins, 75 Miss. 676, 23 So. 424, 1898 Miss. LEXIS 17 (Miss. 1898); McQueen v. Bush, 76 Miss. 283, 24 So. 196, 1898 Miss. LEXIS 78 (Miss. 1898).

A double assessment and payment of taxes on land by one description may be shown by parol evidence to invalidate a tax sale by the other description. Trager v. Jenkins, 75 Miss. 676, 23 So. 424, 1898 Miss. LEXIS 17 (Miss. 1898).

But the roll must furnish the clue which when followed by the aid of parol testimony, conducts certainly to the land intended. It is admissible only to apply the description on the roll which must give the start and suggest the course which, being followed, will point out the land intended to be assessed. Dodds v. Marx, 63 Miss. 443, 1886 Miss. LEXIS 118 (Miss. 1886).

8. —Unofficial or private plat.

Description of land on tax roll is not perfected by proof of private, recorded plat which is not connected with assessed description and which does not contain directions from which location of lot could be determined. Sims v. Crecink, 208 Miss. 873, 45 So. 2d 737, 1950 Miss. LEXIS 308 (Miss. 1950).

Description of land on tax roll as “Lot 5, Div. W. Estate, Section 8, Township 7, Range 2, assessed to E. W. Simmons,” is not perfected by proof of private, recorded plat of J. C. Williams Estate, without proof connecting assessed description with that of plat, and without proof that assessed owner got title through that estate, especially when plat contains no description of lots from which location of assessed lot could be determined and owner of assessed land was Sims and not Simmons as stated on tax roll. Sims v. Crecink, 208 Miss. 873, 45 So. 2d 737, 1950 Miss. LEXIS 308 (Miss. 1950).

Where the description in the assessment and the tax deed, presumably sufficient in itself, did not apply to the lot claimed by the complainant, an unofficial plat, available to public inspection but made merely for the convenience and guidance of the county taxing authorities, could not aid as a basis for the introduction of parol testimony to apply to the description found in the assessment roll. Seward v. Carter, 190 Miss. 354, 200 So. 248, 1941 Miss. LEXIS 52 (Miss. 1941).

9. —Record evidence.

In suit to cancel tax sale of city lot on ground assessment roll did not identify survey upon which assessment was based, there being two city subdivisions of same name, identity of subdivision to which assessment referred may be shown by introducing in evidence assessment roll, collector’s list of lands sold, land roll, deed from collector to purchaser, deraignment of title of complainant including deed to predecessor from whom claimant inherited property, record of assessment and payment of taxes on lot of same description in other subdivision of same name. Freeman v. Adams, 207 Miss. 760, 43 So. 2d 362, 1949 Miss. LEXIS 387 (Miss. 1949).

Record evidence, such as the deed record and assessment rolls, is competent in aid and clarification of the description of land sold at tax sale, so that such evidence may save the tax sale even though otherwise it would be invalid because of indefinite description. Simmons v. State, 199 Miss. 271, 24 So. 2d 660, 1946 Miss. LEXIS 192 (Miss. 1946).

Under this section [Code 1942, § 9775] it is competent to offer in evidence assessment rolls, tax receipts and deeds which identify two acres on which taxes were paid for the purpose of identifying a fractional thirty-eight-acre tract sold for taxes and the description in the decree of confirmation may be thus aided as well as the tax deed. Illinois C. R. Co. v. Le Blanc, 74 Miss. 650, 21 So. 760, 1897 Miss. LEXIS 57 (Miss. 1897).

10. Assessment of separate lots.

Lands owned by the same individual but in different sections and separated only by public road should be assessed as a single tract. Wilkerson v. Harrington, 115 Miss. 637, 76 So. 563, 1917 Miss. LEXIS 243 (Miss. 1917).

Lands entirely separated and in different sections should be assessed separately although they may be owned by the same person. Wilkerson v. Harrington, 115 Miss. 637, 76 So. 563, 1917 Miss. LEXIS 243 (Miss. 1917).

Where several lots of land separated from each other of varying value, are assessed together at an aggregate sum and some are paid on and some are not, the tax collector has no power to change the assessment so as to exclude therefrom the lots paid on, making a proportional deduction from the aggregate valuation. A sale after such a change of such assessment is void. Speed v. McKnight, 76 Miss. 723, 25 So. 872, 1899 Miss. LEXIS 26 (Miss. 1899).

11. Assessment of railroad right of way.

A decree confirming a tax title to land where the sale is made under general law and not a special provision for taxing a railroad company’s right of way over it, carries the easement or right of way but it does not carry the company’s track and superstructure. Illinois C. R. Co. v. Le Blanc, 74 Miss. 650, 21 So. 760, 1897 Miss. LEXIS 57 (Miss. 1897).

While ejectment can be maintained against a railroad company for its right of way, yet execution of such judgment should be stayed a reasonable time to prosecute condemnation proceedings for right of way. Illinois C. R. Co. v. Le Blanc, 74 Miss. 650, 21 So. 760, 1897 Miss. LEXIS 57 (Miss. 1897).

The general rule that things affixed to the freehold by trespassers belong to the owners of the soil does not apply to railroad companies because its track is an improvement made for public purposes. Illinois C. R. Co. v. Le Blanc, 74 Miss. 650, 21 So. 760, 1897 Miss. LEXIS 57 (Miss. 1897).

§ 27-35-63. Land sold to state assessed.

Lands which have been sold to the state for taxes shall be assessed in proportion to their true value, if the time for redemption has not expired, and if any of that, subject to redemption, be redeemed from the state, all taxes for which it was sold and damages and costs, and all subsequently accruing state, county, or other taxes due on it up to and including the year of redemption, if the county taxes have been levied at the date of redemption, shall be paid by the person redeeming it.

HISTORY: Codes, 1871, § 1678; 1880, § 493; 1892, § 3778; 1906, § 4287; Hemingway’s 1917, § 6921; 1930, § 3152; 1942, § 9776; Laws, 1980, ch. 505, § 10, eff from and after passage (approved May 16, 1980).

Cross References —

Redemption of property from tax sale, see §27-45-1 et seq.

OPINIONS OF THE ATTORNEY GENERAL

The legislative intent in amending §27-45-3, but not amending this section, was to expedite the assessment, levy and collection of ad valorem taxes upon land; thus, upon a redemption of land from a sale to the state for unpaid ad valorem taxes, the redeemer must pay the sums required by this section. McLeod, June 11, 1999, A.G. Op. #99-0276.

JUDICIAL DECISIONS

1. In general.

Where, after the sale of land to the state for delinquent taxes, the record owner applied to the chancery clerk for a release of the land from that sale, it was the clerk’s duty to issue the release if, but not unless, he had collected from the record owner the payments required for the redemption of the land, including all taxes and costs which had accrued on the land since the sale. Stegall v. Miles, 194 Miss. 353, 12 So. 2d 537, 1943 Miss. LEXIS 81 (Miss. 1943).

Where, after the sale of land to the state for delinquent taxes, the record owner applied to the chancery clerk for a release and the clerk neglected to collect the taxes due for 1934, such owner was not chargeable with clerk’s failure in this respect unless he fraudulently participated therein. Stegall v. Miles, 194 Miss. 353, 12 So. 2d 537, 1943 Miss. LEXIS 81 (Miss. 1943).

A description in a tax deed “all fractional § 24” of lands on the Mississippi river conveyed title to the alluvion which had formed in the river adjoining such sections. Smith v. Leavenworth, 101 Miss. 238, 57 So. 803, 1911 Miss. LEXIS 130 (Miss. 1911), writ of error dismissed, 235 U.S. 690, 35 S. Ct. 205, 59 L. Ed. 427, 1914 U.S. LEXIS 1047 (U.S. 1914).

§ 27-35-65. Land commissioner to transmit list.

The land commissioner shall, on the first Monday of January in every year, or as soon thereafter as practicable, make out and transmit to the assessor of each county through the chancery clerk, a list of all lands for which he has issued patents during the preceding twelve (12) months.

HISTORY: Codes, 1857, ch. 3, art 22; 1871, § 1681; 1880, § 496; 1892, § 3779; 1906, § 4288; Hemingway’s 1917, § 6922; 1930, § 3153; 1942, § 9777.

Editor’s Notes —

Pursuant to section 7-11-4, effective January 1, 1980, the words “state land commissioner,” “land commissioner,” “state land office” and “land office” shall mean the secretary of state.

Cross References —

Municipal tax sales, see §21-33-75.

Land sold by state as being subject to assessment, see §29-1-83.

§ 27-35-67. Land redeemed or purchased from state assessed.

All lands redeemed under the provisions of this chapter, or purchased from the state in any manner, shall thereafter be assessed and dealt with as the property of individuals, and the tax collector shall thereafter, in his settlement of state, county, or other taxes, be required to account for all taxes on such lands which may be lawfully due, and which he should collect.

HISTORY: Codes, 1880, § 570; 1892, § 3860; 1906, § 4371; Hemingway’s 1917, § 7010; 1930, § 3154; 1942, § 9778.

Cross References —

Redemption of property from tax sale, see §27-45-1 et seq.

§ 27-35-69. Examination of records by assessor.

The assessor shall carefully examine the records in his county to ascertain what lands have been redeemed or purchased from the state, or have been stricken by the land commissioner from the list of lands held by the state, and, in assessing land, he shall assess all such land as the property of individuals; and the board of supervisors, in examining the assessment roll, shall pay particular attention to this requirement.

HISTORY: Codes, 1880, § 571; 1892, § 3861; 1906, § 4372; Hemingway’s 1917, § 7011; 1930, § 3155; 1942, § 9779; Laws, 1902, ch. 67 (15).

Editor’s Notes —

Pursuant to Section 7-11-4, effective January 1, 1980, the words “state land commissioner,” “land commissioner,” “state land office” and “land office” shall mean the secretary of state.

§ 27-35-71. School lands taxable when leased.

All school lands known as the sixteenth sections, reserved for the use of schools, or lands reserved or granted in lieu of or as a substitute for the sixteenth sections, shall be liable, after the same shall have been leased, to be taxed as other lands are taxed during the continuance of the lease; but in case of sale thereof for taxes, only the title of the lessee or his assignee shall pass by the sale.

HISTORY: Codes, Hutchinson’s 1848, ch. 8, art 17 (21); 1857, ch. 3, art 20; 1871, § 1679; 1880, § 494; 1892, § 3780; 1906, § 4289; Hemingway’s 1917, § 6923; 1930, § 3156; 1942, § 9780.

OPINIONS OF THE ATTORNEY GENERAL

Since a sale for taxes of a sixteenth section land leasehold is deemed to pay the taxes, personal liability therefor is extinguished by such sale, and there is no subsequent duty upon a chancery clerk or a tax assessor and collector to collect said unpaid taxes. Crawford, April 10, 1998, A.G. Op. #98-0199.

There is no authority to tax sixteenth section land itself; the only authority granted to taxing authorities is to tax a leasehold interest therein. Wiggins, July 24, 1998, A.G. Op. #98-0403.

The value of a sixteenth section leasehold interest is taxed the same as other lands; that is, the leasehold is taxed as if the lessee holds the land in fee simple. Evans, May 9, 2003, A.G. Op. 02-0714.

JUDICIAL DECISIONS

1. In general.

Sale of leasehold estate of sixteenth section lands to the state for nonpayment of taxes merged the unexpired term thereof in the greater fee simple title of the state and extinguished it, so that the state land commissioner was without power to sell such leasehold and issue a patent therefor. McCullen v. Mercer, 192 Miss. 547, 6 So. 2d 465, 1942 Miss. LEXIS 38 (Miss. 1942).

A lessee of school lands is liable for the total value of the land to be assessed and for taxes thereon regardless of its value as leasehold. Board of Sup'rs v. Whittington, 118 Miss. 799, 80 So. 8, 1918 Miss. LEXIS 131 (Miss. 1918).

§ 27-35-73. Assessor not to be paid unless whole county on roll.

Compensation shall not be allowed to the assessor unless he show on the assessment roll an assessment of all the land in his county; and it shall be the duty of the board of supervisors to carefully compare the assessment roll with the township maps of the county, with a view to the enforcement of this provision.

HISTORY: Codes, 1880, § 495; 1892, § 3781; 1906, § 4290; Hemingway’s 1917, § 6924; 1930, § 3157; 1942, § 9781.

Cross References —

Salaries of tax assessors, see §§25-3-3 through25-3-7.

Correction and approval of rolls by state tax commission, see §27-35-127.

§ 27-35-75. Clerk of supervisors to furnish assessor and tax commission certain data.

Whenever any road district or other taxing district or municipality is created, or when its metes and bounds are changed, the clerk of the board of supervisors shall deliver, within ten (10) days after such creation or alteration has been made final, to the tax assessor of the county and to the state tax commission a certified copy of the metes and bounds of the district or municipality, and, in addition to these copies, such official shall also furnish the tax commission with as many additional certified copies of such order as there are public service corporations operating in or through the district.

HISTORY: Codes, Hemingway’s 1921 Supp § 7769s1; 1930, § 3158; 1942, § 9782; Laws, 1920, ch. 162; Laws, 1964, ch. 521, § 1, eff from and after passage (approved June 11, 1964).

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Cross References —

Assessment of railroads and other public service corporations, see §27-35-301 et seq.

§ 27-35-77. County superintendent to furnish certain data.

Whenever any change is made by the county board of education in the boundary line of any school district in the county, it shall be the duty of the county superintendent of education to furnish to the tax assessor of the county, tax collector of the county, the clerk of the board of supervisors and the state tax commission, within fifteen (15) days after the order of the county board of education making such change has become final, a certified copy of the metes and bounds of such school district, and, in addition to these copies, the said county official shall also furnish the state tax commission as many additional certified copies of such order as there are public service corporations operating in or through such district.

HISTORY: Codes, Hemingway’s 1921 Supp § 7769t1; 1930, § 3159; 1942, § 9783; Laws, 1920, ch. 162; Laws, 1950, ch. 248; Laws, 1964, ch. 521, § 2; Laws, 1968, ch. 361, § 37, eff from and after January 1, 1972.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Cross References —

Assessment of railroads and other public service corporations, see §27-35-301 et seq.

§ 27-35-79. Penalty for failure to comply with requirements of §§ 27-35-75 and 27-35-77.

The clerk of the board of supervisors, or the county superintendent of education, shall be liable on his bond for any taxes that any district or municipality shall fail to receive, if he fail to comply with the requirements of Sections 27-35-75 and 27-35-77.

HISTORY: Codes, Hemingway’s 1921 Supp § 7769v1; 1930, § 3160; 1942, § 9784; Laws, 1920, ch. 162.

§ 27-35-81. When assessment rolls filed; board may extend time.

  1. If the assessment is conducted by or under the direction of the assessor, the assessor shall complete the assessment of both real and personal property and file the roll or rolls with the clerk of the board of supervisors on or before the first Monday in July of each year. He shall make an affidavit and append it to each roll, showing that he has faithfully endeavored to ascertain and assess all the persons and property in his county, that he has not omitted any person or thing, or placed upon, or accepted an under valuation of any property, through fear, favor or partiality, and that he has required every taxpayer to make the oath required to be taken by the person rendering a list of his taxable property wherever possible. The assessor shall file with the roll or rolls, under oath, a list showing the name of every taxpayer who has failed or refused to make oath to his tax lists.
  2. If the roll or rolls are not filed as required by this section on or before the first Monday in July of each year, the board of supervisors at its July meeting shall adopt an order showing the failure of the roll or rolls to be filed and shall certify to the Department of Revenue a statement showing such failure and the time necessary to complete the roll or rolls.
  3. Upon receipt of such certificate from the board of supervisors of any county, the Department of Revenue shall provide when such roll shall be completed and filed, and the date when the board of supervisors shall meet to equalize the roll or rolls, and the time when objections to the assessments contained in such roll or rolls, shall be heard by the board of supervisors, provided that not less than ten (10) days’ notice shall be given prior to the hearing of such objections. When such roll or rolls shall be filed, they shall be dealt with in all respects as now provided by law except as to the time.

HISTORY: Codes, Hemingway’s 1921 Supp § 7769a1; 1930, § 3161; 1942, § 9785; Laws, 1920, ch. 323; Laws, 1926, ch. 213; Laws, 2003, ch. 468, § 2; Laws, 2009, ch. 492, § 68, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 144 provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2010, substituted “Department of Revenue” for “State Tax Commission” in (2) and (3); and deleted “by order entered on its minutes” preceding “provide when such roll shall be completed” in the first sentence of (3).

Cross References —

Tax meetings of board of supervisors generally, see §19-3-17.

Examination of assessment roll for determination of new assessments, see §27-35-129.

Equalization of rolls by board of supervisors, see §27-35-131.

OPINIONS OF THE ATTORNEY GENERAL

Provided the County Board of Supervisors finds in accordance with Section 27-35-143(12) that property was assessed in excess of it actual value, then the Board may correct the assessment. Barry, Jan. 24, 2003, A.G. Op. #03-0026.

JUDICIAL DECISIONS

1. In general.

2. Filing of assessment roll.

3. —Extension of time for filing; failure to file on time.

4. Affidavit of assessor.

1. In general.

A tax sale without a valid assessment as its foundation is void. North v. Culpepper, 97 Miss. 730, 53 So. 419, 1910 Miss. LEXIS 305 (Miss. 1910).

The assessment roll may be used as evidence to show when the assessment was made. Kennedy v. Sanders, 90 Miss. 524, 43 So. 913, 1907 Miss. LEXIS 92 (Miss. 1907), overruled, Hamner v. Yazoo Delta Lumber Co., 100 Miss. 349, 56 So. 466, 1911 Miss. LEXIS 48 (Miss. 1911).

A valid assessment as well as a legal levy tax is necessary to the validity of a tax sale. McCord v. Shaw, 77 Miss. 900, 27 So. 602, 1900 Miss. LEXIS 7 (Miss. 1900).

An assessment is a list made by the assessor, and it is not constituted of the lists rendered him by the taxpayers. Vicksburg Bank v. Adams, 74 Miss. 179, 21 So. 401, 1896 Miss. LEXIS 178 (Miss. 1896).

2. Filing of assessment roll.

This section [Code 1942, § 9785] did not repeal Laws 1906, ch. 168, § 12, requiring the assessor of Jasper County to file copies of the land and personal assessment rolls of the county at each of the county seats of the two districts in which such county was divided. McFarland v. Masonite Corp., 209 Miss. 121, 46 So. 2d 84, 1950 Miss. LEXIS 368 (Miss. 1950).

An assessment roll is not filed until it is delivered to the clerk of the board of supervisors for the purpose of being permanently kept in his office. McCord v. Shaw, 77 Miss. 900, 27 So. 602, 1900 Miss. LEXIS 7 (Miss. 1900).

Where there is no evidence as to when an assessment roll was presented to the clerk the presumption will be indulged that it was delivered at the proper time. Morgan v. Blewett, 72 Miss. 903, 17 So. 601, 1895 Miss. LEXIS 21 (Miss. 1895).

3. —Extension of time for filing; failure to file on time.

An order extending the time for completing the assessment rolls is not invalidated because of failure to set out the evidence as to the competency of the assessor to complete the rolls and his excuse for not having completed them on time. Herndon v. Mayfield, 79 Miss. 533, 31 So. 103, 1901 Miss. LEXIS 87 (Miss. 1901).

Where the title of a purchaser at a tax sale is cancelled because the roll was not filed at the time required by law he is entitled to charge the land with the amount of the purchase-price and taxes subsequently accrued and paid. Preston v. Banks, 71 Miss. 601, 14 So. 258, 1893 Miss. LEXIS 126 (Miss. 1893).

Such relief cannot be granted in the absence of a cross bill praying for it, but the purchaser will be left to enforce his claim in an independent proceeding. Preston v. Banks, 71 Miss. 601, 14 So. 258, 1893 Miss. LEXIS 126 (Miss. 1893).

4. Affidavit of assessor.

Failure of assessor to attach his affidavit to roll does not affect validity of assessment when assessment roll is duly filed with and approved by board of supervisors. Wilkinson v. Steele, 207 Miss. 701, 43 So. 2d 110, 1949 Miss. LEXIS 381 (Miss. 1949).

Burden is on complainant in suit to cancel tax sale for lack of affidavit of assessor to establish that assessor failed to attach to roll his affidavit as required by this section [Code 1942, § 9785]. Wilkinson v. Steele, 207 Miss. 701, 43 So. 2d 110, 1949 Miss. LEXIS 381 (Miss. 1949).

§ 27-35-83. Supervisors to equalize rolls; notice to taxpayers.

The board of supervisors shall immediately at the July meeting proceed to equalize such rolls and shall complete such equalization at least ten (10) days before the August meeting, and shall immediately by newspaper publication notify the public that such rolls so equalized are ready for inspection and examination. In counties having two (2) judicial districts, the board shall by order designate on what days during August it will begin in each of the two (2) districts upon its hearing of objections, and these days shall be named in the said notice, and the board shall be authorized to hold its sessions in the two (2) districts respectively as designated in the order aforesaid. The foregoing provision with reference to counties with two (2) judicial districts shall apply to any subsequent meetings whereof notice to taxpayers is necessary to be given.

HISTORY: Codes, Hemingway’s 1921 Supp § 7769c1; 1930, § 3162; 1942, § 9786; Laws, 1920, ch. 323.

Cross References —

Duties and powers of board of supervisors as to homestead exemptions, see §27-33-37.

Equalization of assessments by board of supervisors, see §27-35-131.

Validation, correction, or revision of land roll, see §27-35-133.

Consideration of land roll and procedure for changes, see §27-35-135.

Changes in assessments, see §§27-35-143 through27-35-149.

OPINIONS OF THE ATTORNEY GENERAL

Neither the board of supervisors nor the individual members thereof have any right, power or authority to equalize the assessed valuation of property except at the time and place specified in this section [Code 1942, § 9786]. 1933-35, A.G. Op. p. 61.

Neither the board of supervisors at special meeting nor the individual members thereof would have any right, power or authority to make any notations, changes or erasures on the “field sheets” of the county tax assessor. 1933-35, A.G. Op. p. 61.

The assessment roll or rolls as made by the tax assessor should be a copy of the field sheets as made by him and not as changed or altered by the board of supervisors or the individual members thereof. 1933-35, A.G. Op. p. 61.

In order for the assessment of property for taxes to be valid the provisions of the law must be strictly complied with. 1933-35, A.G. Op. p. 61.

RESEARCH REFERENCES

ALR.

Application of requirement that newspaper be locally published for official notice publication. 85 A.L.R.4th 581.

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation §§ 706 et seq., 831.

CJS.

84 C.J.S., Taxation § 704 et seq.

JUDICIAL DECISIONS

1. In general.

2. Meetings in counties with two judicial districts.

3. Sufficiency of notice to taxpayers.

4. Necessity and sufficiency of record of notice to taxpayers.

1. In general.

County real property tax assessments violate equal protection clause of Fourteenth Amendment where county’s adjustments to assessments for properties that have not been recently sold are too small to seasonably dissipate disparities, and where properties that have not been recently sold have thus been intentionally systematically undervalued. Allegheny Pittsburgh Coal Co. v. County Com. of Webster County, 488 U.S. 336, 109 S. Ct. 633, 102 L. Ed. 2d 688, 1989 U.S. LEXIS 433 (U.S. 1989).

Code 1942, § 2877, dealing with meetings of board of supervisors for transaction of business under the revenue law and Code 1942, §§ 9789, 9791, and this section [Code 1942, § 9786], dealing with assessments of property for purposes of taxation and revenue, are in pari materia and must be construed together and, if possible, read into each other so as to make a consistent whole. Beard v. Stanley, 205 Miss. 723, 39 So. 2d 317, 1949 Miss. LEXIS 462 (Miss. 1949).

Provisions of this section [Code 1942, § 9786] to the effect that board shall complete equalization at least ten days before the August meeting merely mean that board shall complete such equalization at least ten days before it sits for hearing of objections to assessments at its August meeting. Beard v. Stanley, 205 Miss. 723, 39 So. 2d 317, 1949 Miss. LEXIS 462 (Miss. 1949).

Manifest intention of legislature in enacting Code 1942, § 2877, permitting board of supervisors to remain in session as long as business requires, Code 1942, § 9786, providing that board shall complete equalization at least ten days before August meeting, Code 1942, § 9789, providing that board shall meet on first Monday of August to hear objections and Code 1942, § 9791, providing that if board fails to perform any duty in reference to assessment roll at time required by law, duty shall be performed at later date, is to require completion of equalization of assessments at least ten days before sitting of board of supervisors to hear objections to assessments and to give taxpayer period of ten days in which to examine roll and determine whether his assessment is fair, equal and uniform, and determine whether he desires to file any objection thereto, and subject to these rights of taxpayer, it is intention of legislature that board should have full opportunity and full power to validly, equally and uniformly assess all property so as to constitute valid assessment, to end that revenue by taxation might be forthcoming to meet necessary expenses of government. Beard v. Stanley, 205 Miss. 723, 39 So. 2d 317, 1949 Miss. LEXIS 462 (Miss. 1949).

Under Code 1942, §§ 2877, 9789, 9791, and this section [Code 1942, § 9786], when it is necessary for board of supervisors to continue in session in equalizing assessments until July 27th because business requires it, board is authorized to hear objections to assessments on August 6th, although first Monday of August is on 3rd, when proper notice is given by board at its July meeting of hearing of objections on August 6th. Beard v. Stanley, 205 Miss. 723, 39 So. 2d 317, 1949 Miss. LEXIS 462 (Miss. 1949).

Tax sales were void for non-compliance with this section [Code 1942, § 9786]. Downing v. Starnes, 35 So. 2d 536 (Miss. 1948).

Where the regular session of the board of supervisors began on July 7th, and the board provided for consideration of equalization of assessments until completion thereof, and then recessed from July 9th to July 14th, without specifying the nature of the business to be transacted on July 14th, the meeting on July 14th did not constitute an adjourned metting within the purview of the statute requiring order for adjournment to specify the business to be transacted thereat, and proceedings of board on latter date were valid. Luxich v. State, 8 So. 2d 510 (Miss. 1942).

Judicial decision involving notice given under statute requiring supervisors to notify public that equalized tax assessment rolls are ready for inspection held very persuasive as to meaning of statute, in view of subsequent reenactment thereof. Rawlings v. Ladner, 174 Miss. 611, 165 So. 427, 1936 Miss. LEXIS 203 (Miss. 1936).

Statutory public notice that equalized tax assessment rolls are ready for inspection held essential and jurisdictional. Rawlings v. Ladner, 174 Miss. 611, 165 So. 427, 1936 Miss. LEXIS 203 (Miss. 1936).

Statute must be strictly complied with, as regards statutory public notice that equalized tax assessment rolls are ready for inspection. Rawlings v. Ladner, 174 Miss. 611, 165 So. 427, 1936 Miss. LEXIS 203 (Miss. 1936).

The word “immediately” defined to mean as early as practicable. State ex rel. Knox v. Wyoming Mfg. Co., 138 Miss. 249, 103 So. 11, 1925 Miss. LEXIS 47 (Miss. 1925).

2. Meetings in counties with two judicial districts.

Where July meeting of board of supervisors of Jones County, at which land rolls were supposed to have been equalized, adjourned to meet at Laurel in second judicial district of such county in August for purpose of hearing objections to the assessment and approving assessment roll, and to meet at Ellisville in the first judicial district on August 10 for that purpose after notice to taxpayers, the board was entitled to meet at Ellisville on August 10, to hear objections and approve the roll of lands in the first judicial district, although the August meeting of the board was the regular time for holding its meeting at Laurel in the second judicial district. Merchants & Mfgs. Bank v. State, 200 Miss. 291, 25 So. 2d 585, 1946 Miss. LEXIS 293 (Miss. 1946).

Under statute (Laws 1906, chapter 169, § 12) dividing Jones County into two separate judicial districts and providing that the board of supervisors in passing on the assessment roll shall at the proper meeting held by them at Laurel approve such of the roll as shall relate to and embrace property in the second judicial district, and at the proper meeting held in Ellisville shall approve such of the roll as shall relate to and embrace property in the first judicial district, in all instances acting upon the rolls, so far as territory embraced in each of the respective districts is concerned, in the same manner as though the action or approval of the assessment rolls related to the approval thereof of different counties, board of supervisors was without authority to approve assessment rolls of one judicial district of the county while in session in the other district and by an order entered on its minutes only in the latter district. Merchants & Mfgs. Bank v. State, 200 Miss. 291, 25 So. 2d 585, 1946 Miss. LEXIS 293 (Miss. 1946).

Where board of supervisors of Jones County, meeting in Ellisville in the first judicial district, entered order approving assessment rolls for land in that district but the minutes thereof were not signed by the president of the board, proper approval of the assessment roll and signing of the minutes therefor at a meeting in the second judicial district would not embrace the assessment roll in the first judicial district, in view of statute (Laws 1906, chapter 169, § 12), dividing Jones County into two separate judicial districts and providing for separate meetings and approval of the assessment rolls of land in the respective districts as if they were different counties. Merchants & Mfgs. Bank v. State, 200 Miss. 291, 25 So. 2d 585, 1946 Miss. LEXIS 293 (Miss. 1946).

Under this section [Code 1942, § 9786] the board of supervisors was authorized to adjourn a meeting from one district in the county to the other district thereof, where the order of the board of supervisors and notice to the public thereof complied with the statute in this respect so as to render such meetings legal. Belhaven Heights Co. v. May, 187 Miss. 101, 192 So. 6, 1939 Miss. LEXIS 85 (Miss. 1939).

Where supervisors of county with two judicial districts made order in 1925 for equalization meeting in second district on first Monday of August of that year, and a “continued meeting” in first district beginning the 7th, action of board in approving assessment rolls of first district at the adjourned meeting was void. Sharp v. Smith, 180 Miss. 887, 178 So. 595, 1938 Miss. LEXIS 44 (Miss. 1938).

3. Sufficiency of notice to taxpayers.

While newspaper notice to the public under this section [Code 1942, § 9786] serves the purpose of process, a notice is effective although not styled “The State of Mississippi” since the literal form for process to be served upon individuals is not required. Miller v. Lucks, 203 Miss. 824, 36 So. 2d 140, 1948 Miss. LEXIS 325 (Miss. 1948).

The seal of the clerk of court required by Code 1942, § 1844 to be affixed to all process, is not required to be affixed to notices by the board of supervisors to taxpayers of tax assessments, since the statute requiring the seal is addressed to individuals and not to publication of a general notice by a board of supervisors to the public or a part thereof not specifically named, the object of the statute as to seal being to advise the party upon whom the writ is to be served that its authenticity is genuine. Mullins v. Lyle, 183 Miss. 297, 183 So. 696, 1938 Miss. LEXIS 243 (Miss. 1938).

Under statute requiring supervisors to notify public that equalized assessment rolls are ready for inspection, notice held not defective because addressed to taxpayers rather than public; word “public” within statute meaning taxpaying public. Rawlings v. Ladner, 174 Miss. 611, 165 So. 427, 1936 Miss. LEXIS 203 (Miss. 1936).

Statute held to require public notice to state only that tax assessment rolls have been equalized and are ready for inspection. Rawlings v. Ladner, 174 Miss. 611, 165 So. 427, 1936 Miss. LEXIS 203 (Miss. 1936).

Newspaper notice to taxpayers that equalized assessment rolls were open for examination held substantial compliance with statute, notwithstanding inclusion of surplusage announcing that objections must be filed on or before first Monday of August. Such surplusage being in taxpayers’ interest, and not precluding any taxpayer from asserting any statutory rights at August meeting of supervisors. Rawlings v. Ladner, 174 Miss. 611, 165 So. 427, 1936 Miss. LEXIS 203 (Miss. 1936).

The published notice of the time for equalizing taxes was not rendered void by the fact that it erroneously stated the day the order was entered, where it referred to the book and page in the minutes of the board in which the order would be found. State ex rel. Knox v. Wyoming Mfg. Co., 138 Miss. 249, 103 So. 11, 1925 Miss. LEXIS 47 (Miss. 1925).

4. Necessity and sufficiency of record of notice to taxpayers.

Notice to taxpayers to appear and object to assessments is jurisdictional, and where it did not affirmatively appear on the minutes of the board of supervisors that such notice was given a tax sale under the assessment was void. White v. Merchants & Planters Bank, 229 Miss. 35, 90 So. 2d 11, 1956 Miss. LEXIS 583 (Miss. 1956).

Where July minutes of the board of supervisors directed the form of notice that assessment rolls were equalized and ready for inspection and examination and the August minutes adjudicated that the notice was given in the manner and proper form of the published notice and made part of the August minutes with proof of publication of it, the minutes satisfied the statutory requirements. Loper v. Hinds Land Co., 214 Miss. 644, 58 So. 2d 88, 1952 Miss. LEXIS 502 (Miss. 1952).

Order of board of supervisors setting forth copy of notice to taxpayers that the assessment rolls were open for examination and for the filing of objections to any of the assessments, and reciting publication of such notice in a newspaper of the county and posting thereof in the courthouse, was a sufficient adjudication of the ultimate jurisdictional fact as a necessary prerequisite to the right of the board to hear the objections and approve the assessment roll, notwithstanding contention that the order failed to recite that proof of publication of the notice was actually on file before the board at the time of the entry of its order. Pinkerton v. Busby, 42 So. 2d 387 (Miss. 1949).

Order entered by board of supervisors at its November meeting, reciting that tax rolls having been approved by state tax commission and notice having been given to taxpayers as required by law, and that, there being no protest or objections filed by taxpayers, the rolls are approved, does not affirmatively show that notice required by this section [Code 1942, § 9786] to be given immediately on completion of equalization of rolls in July was given, and giving of such notice being jurisdictional, assessment roll for entire county is void. Berryhill v. Johnston, 206 Miss. 41, 39 So. 2d 530, 1949 Miss. LEXIS 240 (Miss. 1949).

Notice to taxpayers held jurisdictional, and must appear of record to render valid order approving rolls. Henderson Molpus Co. v. Gammill, 149 Miss. 576, 115 So. 716, 1928 Miss. LEXIS 61 (Miss. 1928); Berryhill v. Johnston, 206 Miss. 41, 39 So. 2d 530, 1949 Miss. LEXIS 240 (Miss. 1949).

Where the board of supervisors caused to be published the entire order made at its July meeting, including the notice to the taxpayer and the certificate of the clerk that the order, including the notice, was a true and correct copy of the order of the board of supervisors, and at its August meeting, the board entered on its minutes the entire publication, including the certificate of the clerk and also the proof of publication of the publisher, and then entered the order finally approving the assessment rolls, the contention that the board of supervisors did not adjudicate that the publication and proof thereof was on file in the clerk’s office at the time the order was made was without merit, since everything appeared on the minutes of the board of supervisors, certified to by the clerk, to show that the notice was on file with the clerk of the court on the day the final order approving the assessment was made by the board of supervisors. Mullins v. Lyle, 183 Miss. 297, 183 So. 696, 1938 Miss. LEXIS 243 (Miss. 1938).

The minutes of the board of supervisors should show the notice to the taxpayers, given in the manner prescribed by law, it being necessary that such notice be actually filed with the board to give the latter jurisdiction to equalize the assessment roll. Federal Land Bank v. Cox, 183 Miss. 250, 183 So. 482, 1938 Miss. LEXIS 237 (Miss. 1938).

Order of supervisors reciting that notice that tax assessment rolls were open for examination had been published in a newspaper of the county and posted in courthouse, sufficiently showed that proof of publication was on file, notwithstanding absence of evidentiary facts showing proof of publication. Pettibone v. Wells, 181 Miss. 425, 179 So. 336, 1938 Miss. LEXIS 85 (Miss. 1938).

Order was required to recite only ultimate jurisdictional fact that notice had been published. Pettibone v. Wells, 181 Miss. 425, 179 So. 336, 1938 Miss. LEXIS 85 (Miss. 1938).

One publication of notice was sufficient. Pettibone v. Wells, 181 Miss. 425, 179 So. 336, 1938 Miss. LEXIS 85 (Miss. 1938).

But special meeting of supervisors for hearing objections to assessment rolls was void, and order at such meeting approving rolls was invalid, where notice was not copied in and made part of order approving rolls. Sharp v. Smith, 180 Miss. 887, 178 So. 595, 1938 Miss. LEXIS 44 (Miss. 1938).

Notice of special meeting of supervisors for equalization of taxes is in nature of process to be served on public and the exclusive evidence of its service is its entry in full in the approval order of the board. Sharp v. Smith, 180 Miss. 887, 178 So. 595, 1938 Miss. LEXIS 44 (Miss. 1938).

Under statute it could not be shown assessment was made according to law, where fact that notice had been given to taxpayers did not appear on minutes. Gordan v. Smith, 154 Miss. 787, 122 So. 762, 1929 Miss. LEXIS 171 (Miss. 1929).

§ 27-35-85. Assessor to attend meetings of board of supervisors.

The assessor shall attend the July meeting and all subsequent sessions of the board of supervisors when and while the board is considering assessments and until the final approval of the assessment rolls and render all assistance which his knowledge or information may enable him to give.

HISTORY: Codes, Hemingway’s 1921 Supp. § 3769d1; 1930, § 3163; 1942, § 9787; Laws, 1920, ch. 323.

§ 27-35-87. What to be done at meetings.

At the meeting for the equalization of assessments, the board of supervisors shall carefully examine the roll or rolls, and shall then and there cause to be assessed any person or thing that may be found to be omitted, and anything found to be undervalued may be correctly valued. In the year in which the land assessment is made, the board shall carefully examine the land roll and see that it embraces all the land in the county, and correctly represents it as being the property of individuals or the state or United States, according to the fact, and taxable or not taxable according to law, and that all is correctly described so as to be identified with certainty, and that there are no double assessments. All land improperly omitted from the roll shall be added thereto by the board or under its direction, and land incorrectly or insufficiently described shall be properly described, and land which is not classed correctly or undervalued shall be properly classified and valued. The board shall cause all corrections to be made in the rolls, which, being done, the board shall enter an order approving the assessments, with or without corrections, as the case may be, subject to the right of parties in interest to be heard on objections as hereafter provided.

HISTORY: Codes, 1880, § 505; 1892, § 3793; 1906, § 4305; Hemingway’s 1917, § 6939; 1930, § 3164; 1942, § 9788.

Cross References —

Jurisdiction and powers of board of supervisors, see §19-3-41.

Taxpayer’s estimate of value, see §27-35-29.

Approval of assessments, see §27-35-105.

Equalization by board of supervisors, see §27-35-131.

Validation, correction and revision of land roll, see §27-35-133.

Consideration of land roll and procedure for changes, see §27-35-135.

Changes in assessments, see §§27-35-143 through27-35-149.

OPINIONS OF THE ATTORNEY GENERAL

Neither the board of supervisors nor the individual members thereof have any right, power or authority to equalize the assessed valuation of property except at the time and place specified in this section [Code 1942, § 9786]. 1933-35, A.G. Op. p. 61.

Neither the board of supervisors at special meeting nor the individual members thereof would have any right, power or authority to make any notations, changes or erasures on the “field sheets” of the county tax assessor. 1933-35, A.G. Op. p. 61.

The assessment roll or rolls as made by the tax assessor should be a copy of the field sheets as made by him and not as changed or altered by the board of supervisors or the individual members thereof. 1933-35, A.G. Op. p. 61.

In order for the assessment of property for taxes to be valid the provisions of the law must be strictly complied with. 1933-35, A.G. Op. p. 61.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 712 et seq.

CJS.

84 C.J.S., Taxation §§ 712-719, 724, 757.

JUDICIAL DECISIONS

1. In general.

2. Notice to taxpayers.

3. Objections by taxpayer.

1. In general.

In suit to confirm tax title wherein state and original complainants claiming through purchasers thereof, specifically alleged that land in question had been duly and legally assessed, and former owner denied legality of assessments, both original complainants and state under its cross-bill were required in order to obtain such relief to prove that the land had been duly and legally assessed. Merchants & Mfgs. Bank v. State, 200 Miss. 291, 25 So. 2d 585, 1946 Miss. LEXIS 293 (Miss. 1946).

Specific allegations by original complainants and state in suit to confirm tax title that land in question, situated in the first judicial district of Jones County, was duly and legally assessed would include approval of assessment rolls in first judicial district of such county at the August meeting of the board of supervisors sitting at Ellisville in such district. Merchants & Mfgs. Bank v. State, 200 Miss. 291, 25 So. 2d 585, 1946 Miss. LEXIS 293 (Miss. 1946).

Where proof, which went in without objection in trial courts, disclosed affirmatively that the minutes of the meeting of the board of supervisors of Jones County at Ellisville, at which order approving assessment rolls of the first judicial district of such county was entered, were not signed by the president of the board as required by law, effect of failure to sign the minutes on the validity of the assessment and subsequent tax sale of land assessed was sufficiently raised by former owner’s denial of legality of the assessment as alleged in the original bill and cross-bill of the state in suit to confirm tax title. Merchants & Mfgs. Bank v. State, 200 Miss. 291, 25 So. 2d 585, 1946 Miss. LEXIS 293 (Miss. 1946).

Changes in an assessment made by the board of supervisors must be entered on the roll. Board of Sup'rs v. Conner Lumber Co., 107 Miss. 368, 65 So. 466, 1914 Miss. LEXIS 94 (Miss. 1914); Norwood v. Lumber-Mineral Co., 65 So. 468 (Miss. 1914).

The sale for taxes of land assessed to the state was void, although before the sale was had a line was drawn through the word “state” on the assessment roll, as such change did not constitute an assessment to owner known. Smith v. Leavenworth, 101 Miss. 238, 57 So. 803, 1911 Miss. LEXIS 130 (Miss. 1911), writ of error dismissed, 235 U.S. 690, 35 S. Ct. 205, 59 L. Ed. 427, 1914 U.S. LEXIS 1047 (U.S. 1914).

In equalizing assessments all changes made by the board of supervisors must be noted on the roll itself, for when completed it is the warrant under which the collector acts. The minutes need not show each. After all corrections are made the board should approve the roll by a general order. Yazoo Delta Inv. Co. v. Suddoth, 70 Miss. 416, 12 So. 246, 1892 Miss. LEXIS 109 (Miss. 1892).

2. Notice to taxpayers.

Where the only sitting of the board of supervisors of Jones County at Ellisville in the first judicial district during August was on a specific date at which an order was entered for approval of the assessment roll for lands in the first judicial district, and the minutes for such meeting were not signed by the president of the board, the assessment and subsequent tax sale based thereon were void, and state acquired no title by virtue of such sale as to warrant confirmation thereof either by the state or persons claiming through purchasers from the state. Merchants & Mfgs. Bank v. State, 200 Miss. 291, 25 So. 2d 585, 1946 Miss. LEXIS 293 (Miss. 1946).

Under statutes (Laws 1906, chapter 169, § 12) dividing Jones County into two separate judicial districts and providing that the board of supervisors in passing on the assessment roll shall at the proper meeting held by them at Laurel approved such of the roll as shall relate to and embrace property in the second judicial district, and at a proper meeting held in Ellisville shall approve such of the roll as shall relate to and embrace property in the first judicial district, in all instances acting upon the rolls, so far as territory embraced in each of the respective districts is concerned, in the same manner as though the action or approval of the assessment rolls related to the approval thereof of different counties, board of supervisors was without authority to approve assessment rolls of one judicial district of the county while in session in the other district and by an order entered on its minutes only in the latter district. Merchants & Mfgs. Bank v. State, 200 Miss. 291, 25 So. 2d 585, 1946 Miss. LEXIS 293 (Miss. 1946).

Where board of supervisors of Jones County, meeting in Ellisville in the first judicial district, entered order approving assessment rolls for land in that district but the minutes thereof were not signed by the president of the board, proper approval of the assessment roll and signing of the minutes therefor at a meeting in the second judicial district would not embrace the assessment roll in the first judicial district, in view of statute (Laws 1906, chapter 169, § 12), dividing Jones County into two separate judicial districts and providing for separate meetings and approval of the assessment rolls of land in the respective districts as if they were different counties. Merchants & Mfgs. Bank v. State, 200 Miss. 291, 25 So. 2d 585, 1946 Miss. LEXIS 293 (Miss. 1946).

Newspaper notice to taxpayers that equalized assessment rolls were open for examination held substantial compliance with statute, notwithstanding inclusion of surplusage announcing that objections must be filed on or before first Monday of August; such surplusage being in taxpayers’ interest, and not precluding any taxpayer from asserting any statutory rights at August meeting of supervisors. Rawlings v. Ladner, 174 Miss. 611, 165 So. 427, 1936 Miss. LEXIS 203 (Miss. 1936).

On appeal from judgment of board of supervisors as to taxes, circuit court has same power as board. Knox v. L. N. Dantzler Lumber Co., 148 Miss. 834, 114 So. 873, 1927 Miss. LEXIS 94 (Miss. 1927); Norwood v. Lumber-Mineral Co., 65 So. 468 (Miss. 1914).

3. Objections by taxpayer.

Taxpayer is concluded and prevented from filing objections to equalize tax assessment rolls only by final approval of rolls by supervisors or by operation of law. Rawlings v. Ladner, 174 Miss. 611, 165 So. 427, 1936 Miss. LEXIS 203 (Miss. 1936).

Taxpayers failing to appeal from an order of the board of supervisors approving an assessment are concluded thereby. Yazoo Delta Inv. Co. v. Suddoth, 70 Miss. 416, 12 So. 246, 1892 Miss. LEXIS 109 (Miss. 1892).

§ 27-35-89. Objections to assessments generally.

  1. The board of supervisors of each county shall hold a meeting at the courthouse, or at the chancery clerk’s office in counties where the chancery clerk’s office is in a building separate from the courthouse, on the first Monday of August, to hear objections to the assessment. The board shall examine the assessment rolls, and hear and determine all exceptions thereto, and shall sit from day to day until the same shall have been disposed of, and all proper corrections made, or may take objections under advisement as provided in subsection (2) of this section. The board shall equalize the assessment and may increase or diminish the valuation of any property, so that property of the same value shall be assessed for an equal sum. Where an individual assessment has been increased immediate notice in writing shall be sent by mail to the person whose assessment is increased by the clerk of the board of supervisors. At the said meeting the board shall have the power to change erroneous assessments or to add omitted property but any person affected by such action shall have notice as next above provided. If the board adjourn before considering the objections filed, such objections shall be heard at the next regular meeting of the board.
  2. The board of supervisors may take an objection under advisement to allow the taxpayer or his designee, the tax assessor or the board to compile information relating to the objection; however, the board shall enter an order on the objection on or before the first Monday of September.

HISTORY: Codes, Hemingway’s 1921 Supp. § 7769d1; 1930, § 3165; 1942, § 9789; Laws, 1920, ch. 323; Laws, 1989, ch. 338, § 1, eff from and after July 1, 1989.

Cross References —

Examination of roll to determine necessity of new assessment, see §27-35-129.

Equalization by board of supervisors, see §27-35-131.

Consideration of land roll and procedure for changes, see §27-35-135.

Objections to railroad assessments, see §27-35-311.

Objections to assessments against transportation companies operating or furnishing railroad cars, see §27-35-517.

Objections to motor vehicle ad valorem tax assessments, see §27-51-23.

JUDICIAL DECISIONS

1. In general.

2. Notice to taxpayer.

3. Extent of conclusiveness of order or approval.

1. In general.

Code 1942, § 2877, dealing with meetings of board of supervisors for transaction of business under the revenue law and Code 1942, §§ 9786, 9791, and this section [Code 1942, § 9789], dealing with assessments of property for purposes of taxation and revenue are in pari materia and must be construed together and, if possible, read into each other, so as to make a consistent whole. Beard v. Stanley, 205 Miss. 723, 39 So. 2d 317, 1949 Miss. LEXIS 462 (Miss. 1949).

Manifest intention of legislature in enacting Code 1942, § 2877, permitting board of supervisors to remain in session as long as business requires, Code 1942, § 9786, providing that board shall complete equalization at least ten days before August meeting, Code 1942, § 9789, providing that board shall meet on first Monday of August to hear objections and Code 1942, § 9791, providing that if board fails to perform any duty in reference to assessment roll at time required by law, duty shall be performed at later date, is to require completion of equalization of assessments at least ten days before sitting of board of supervisors to hear objections to assessments and to give taxpayer period of ten days in which to examine roll and determine whether his assessment is fair, equal, and uniform, and determine whether he desires to file any objection thereto, and subject to these rights of taxpayer, it is intention of legislature that board should have full opportunity and full power to validly, equally and uniformly assess all property so as to constitute valid assessment, to end that revenue by taxation might be forthcoming to meet necessary expenses of government. Beard v. Stanley, 205 Miss. 723, 39 So. 2d 317, 1949 Miss. LEXIS 462 (Miss. 1949).

Supervisors, if making all corrections and disposing of objections to equalized tax assessment rolls on first Monday of August, may enter final order on same day. Rawlings v. Ladner, 174 Miss. 611, 165 So. 427, 1936 Miss. LEXIS 203 (Miss. 1936).

Church property not being absolutely exempt from taxation, injunction was not proper method to determine exemption. North American Old Roman Catholic Diocese v. Havens, 164 Miss. 119, 144 So. 473, 1932 Miss. LEXIS 244 (Miss. 1932).

There was no right of appeal from an order of the board of supervisors equalizing assessments until after action thereon by the state tax commission, since the order was not final, but interlocutory. Moller-Vandenboom Lumber Co. v. Board of Sup'rs, 135 Miss. 249, 99 So. 823, 1924 Miss. LEXIS 34 (Miss. 1924).

Objections to an assessment must be filed or the person assessed will be precluded from questioning its validity. North v. Culpepper, 97 Miss. 730, 53 So. 419, 1910 Miss. LEXIS 305 (Miss. 1910).

To assess land owned by different persons and not contiguous in one assessment, as one tract at a specified sum per acre is an irregularity, which may be corrected by proceedings under this section [Code 1942, § 9789]. North v. Culpepper, 97 Miss. 730, 53 So. 419, 1910 Miss. LEXIS 305 (Miss. 1910).

Where different adjacent tracts of land include lands of different values the assessor must specify it, but where he does not his failure to do so will not void the assessment. North v. Culpepper, 97 Miss. 730, 53 So. 419, 1910 Miss. LEXIS 305 (Miss. 1910).

2. Notice to taxpayer.

Under Code 1942, §§ 2877, 9786, 9791, and this section [Code 1942, § 9789], when it is necessary for board of supervisors to continue in session in equalizing assessments until July 27th because business requires it, board is authorized to hear objections to assessments on August 6th, although first Monday of August is on 3rd, when proper notice is given by board at its July meeting of hearing of objections on August 6th. Beard v. Stanley, 205 Miss. 723, 39 So. 2d 317, 1949 Miss. LEXIS 462 (Miss. 1949).

Notice in writing by mail of an increase of tax assessments under this section [Code 1942, § 9789] applies only to increases made at the August meeting of the board of supervisors, held for the purpose of hearing objections to assessments, and has no application to an increase of assessments made at the July meeting of the board as provided for by Code 1942, §§ 9786 and 9788, for the equalization of assessments. Day Bros. v. Board of Sup'rs, 183 Miss. 240, 184 So. 453, 1938 Miss. LEXIS 236 (Miss. 1938).

Newspaper notice that equalized assessment rolls were open for examination held substantial compliance with statute notwithstanding inclusion of surplusage which was in taxpayer’s interest. Rawlings v. Ladner, 174 Miss. 611, 165 So. 427, 1936 Miss. LEXIS 203 (Miss. 1936).

3. Extent of conclusiveness of order or approval.

Even though the assessment of an interest in land has been made to the wrong person, the final judgment of the taxing authorities is conclusive in the absence of objections thereto presented in the manner prescribed by Code 1942, § 9790, as to all issues resting in pais. Stern v. Parker, 200 Miss. 27, 25 So. 2d 787, 1946 Miss. LEXIS 266 (Miss. 1946).

The order of the board of supervisors approving the assessment roll was not final, but only interlocutory, until action thereon by the state tax commission. Moller-Vandenboom Lumber Co. v. Board of Sup'rs, 135 Miss. 249, 99 So. 823, 1924 Miss. LEXIS 34 (Miss. 1924).

In a proceeding to confirm the title of a purchaser at a tax sale the judgment of the board of supervisors approving the assessment roll cannot be attacked by proving matters in pais on which the final judgment rested. Yazoo Delta Lumber Co. v. Eastland, 104 Miss. 553, 61 So. 597, 1913 Miss. LEXIS 64 (Miss. 1913).

The approval of the assessment by the board of supervisors is not conclusive that the taxpayer has listed with them the roll containing all the taxable property owned by him. Such approval under this section [Code 1942, § 9789] is conclusive as to the validity of the assessment as against the taxpayer that he is liable for the taxes as against the public that the value of the enumerated property is there given. Adams v. Clarke, 80 Miss. 134, 31 So. 216, 1902 Miss. LEXIS 215 (Miss. 1902).

The approval is conclusive only of irregularities and matters of fact resting wholly in pais. It is not final as to claims of exemption under statutory or constitutional provisions. Horne v. Green, 52 Miss. 452, 1876 Miss. LEXIS 241 (Miss. 1876).

§ 27-35-91. Filing of assessment rolls for Harrison County; hearing on objections.

It shall be the duty of the assessor of Harrison county to file with the chancery clerk of said county two (2) copies each of the land and personal rolls of said county, filing one (1) of each with the said clerk at his office at Gulfport and one (1) of each at his office at Biloxi, and the board of supervisors, in passing on said assessment rolls, shall at the proper meeting held by them at Biloxi, approve such of said rolls as shall relate to and embrace property included and being in the second district, and at the proper meeting held in Gulfport shall approve such of said rolls as shall relate to and embrace property included in the first district, and in all instances acting upon said rolls, insofar as the territory embraced in each of the respective districts is concerned, in the same manner as though the action or approval of the assessment rolls related to the approval thereof of different counties. The assessor and clerk shall provide suitable copies of said entire rolls, as finally approved, in all instances where required by law, as though said rolls related to different counties; provided, that only one (1) copy of each shall be required to be filed with any state office, in which said roll shall be required to be filed under the law now or hereafter existing, insofar as the same shall relate to each of said districts.

At the time of hearing objections to the assessment rolls each year, the board shall adjourn, for the purpose of hearing objections to the assessment roll, from the district in which it may be regularly in session to the other district, and remain in session not longer than the time provided by law for a separate county and so as to give a hearing on any objections to the taxpayers of the respective districts in the particular district of the taxpayer insofar as may be practical under the circumstances.

HISTORY: Codes, 1942, §§ 2910-12, 2910-13; Laws, 1962, ch. 257, §§ 12, 13, eff from and after passage (approved June 1, 1962).

§ 27-35-93. Objections must be filed or assessment to stand.

A person who is dissatisfied with the assessment may, at the August meeting, present objections thereto in writing which shall be filed by the clerk and docketed and preserved with the roll. All persons who fail to file objections shall be concluded by the assessment and precluded from questioning its validity after its final approval by the board of supervisors or by operation of law, except minors and persons non compos mentis.

HISTORY: Codes, Hemingway’s 1921 Supp. § 7769e1; 1930, § 3166; 1942, § 9790; Laws, 1920, ch. 323.

Cross References —

Approval of assessments, see §27-35-105.

Equalization by board of supervisors, see §27-35-131.

RESEARCH REFERENCES

ALR.

Who may complain of underassessment or nonassessment of property for taxation. 5 A.L.R.2d 576.

JUDICIAL DECISIONS

1. In general.

2. Sufficiency of objections.

1. In general.

Under Miss. Code Ann. §27-35-93, a taxpayer who claims entitlement to an exemption that is automatic or self-operating need not file an objection, petition, or application with the board before appealing to the circuit court under Miss. Code Ann. §11-51-77. In essence, the doctrine of stare decisis carries the day. The Supreme Court of Mississippi determined the Legislature’s intent in 1876 regarding the precursor statute to Miss. Code Ann. §27-35-93, and within the passing 142 years, the statutory language at issue in 1876 has not materially changed. Further, the cases related to the issue before the Court, whether they be on the requirement of objections for alleged faulty assessments or on the effect of an exemption, have supported the Court’s analysis. Rankin Cty. Bd. of Supervisors v. Lakeland Income Props., LLC, 241 So.3d 1279, 2018 Miss. LEXIS 198 (Miss. 2018).

Denying a board of supervisors’ motion to dismiss an appeal of its decision to assess ad valorem taxes for property the taxpayer leased from an airport was not error as nothing in Miss. Code Ann. §§27-35-143,27-35-93, or11-51-77 required an application before filing an appeal with the court. Rankin Cty. Bd. of Supervisors v. Lakeland Income Props., LLC, 241 So.3d 1279, 2018 Miss. LEXIS 198 (Miss. 2018).

Circuit court properly granted summary judgment to a county board of supervisors and denied the leaseholders’ request for a declaratory judgment because the leaseholders did not timely lodge an objection to a spike in their ad valorem taxes with the board or present sufficient evidence to establish that they leased the land for agricultural purposes, none of their 2010 assessments varied more than 10 percent from the previous year, and the court order that they cited did not apply to them. Darden v. Bd. of Supervisors, 169 So.3d 913, 2014 Miss. App. LEXIS 91 (Miss. Ct. App. 2014).

In a taxpayer’s suit to enjoin the State Tax Commission from approving each county’s recapitulation of its assessment rolls until such time as the Commission should comply with its duty to equalize assessments among counties as provided by Code 1972 §27-35-113 et seq. and Const. 1890 Art 4 § 112, the complaint was sufficient to warrant the conclusion that the Commission’s actions result in the collection of taxes “without authority of law” as a prerequisite for injunctive relief under Code 1972 §11-13-11, where the complaint alleged the Commission’s failure over a period of many years to carry out its duty of equalizing assessments and in essence alleged that owners of parcels of land of identical value in different counties may face radically different tax liabilities; no adequate legal remedies were provided by Code 1972 §27-35-163, which allow a taxpayer to obtain a judicial determination that a particular piece of property has been improperly assessed and to obtain a reduction in the tax, or by Code 1972 §27-35-93 & §27-35-119, which prescribe methods by which to determine the proper assessment of the particular piece of property, since plaintiff-taxpayer was not alleging an erroneous computation of the value of his property and was not seeking a new calculation of his tax. Fondren v. State Tax Com., 350 So. 2d 1329, 1977 Miss. LEXIS 2245 (Miss. 1977).

This section [Code 1942, § 9790] has no application to a case in which a tax sale is questioned because the sheriff and tax collector made a new assessment of two separated and separately assessed tracts as a unit, and so advertised and sold them. State v. Gardner, 236 Miss. 768, 112 So. 2d 362, 1959 Miss. LEXIS 375 (Miss. 1959).

Although Code 1942, § 9789 appears to be broad enough to authorize the taxing authorities to give relief from an assessment by valid surface description of the entire fee to the owner of the surface interest so as to make the assessment of mineral interests an assessment to the wrong person, this section [Code 1942, § 9790], by allowing valid objections to be filed, impliedly authorizes the taxing authorities to give such relief. Stern v. Parker, 200 Miss. 27, 25 So. 2d 787, 1946 Miss. LEXIS 266 (Miss. 1946).

No appeal will lie from the action of the board of supervisors in approving the roll of assessments at its August meeting, where the taxpayer fails to file any objections in writing at such August meeting pursuant to notice given in that behalf with respect to equalization of assessments at its July meeting. Day Bros. v. Board of Sup'rs, 183 Miss. 240, 184 So. 453, 1938 Miss. LEXIS 236 (Miss. 1938).

Taxpayer is concluded and prevented from filing objections to equalize tax assessment rolls only by final approval of rolls by supervisors or by operation of law. Rawlings v. Ladner, 174 Miss. 611, 165 So. 427, 1936 Miss. LEXIS 203 (Miss. 1936).

Supervisors, if making all corrections and disposing of objections to equalized tax assessment rolls on first Monday of August, may enter final order on same day. Rawlings v. Ladner, 174 Miss. 611, 165 So. 427, 1936 Miss. LEXIS 203 (Miss. 1936).

Ordinance providing that municipal assessments should be made in manner prescribed for county assessments held not to make statute dealing with county assessments applicable to municipal assessments so as to require written protest by objecting taxpayer as condition to right to appeal from assessment to circuit court in view of statute authorizing “any person aggrieved” by action of municipal board in matter of municipal assessments to appeal to the circuit court. Rawlings v. Hattiesburg, 171 Miss. 136, 157 So. 254, 1934 Miss. LEXIS 221 (Miss. 1934).

Order increasing assessment, if void, should be disregarded, thereby leaving original assessment in force. Tatum v. Smith, 158 Miss. 511, 130 So. 683, 1930 Miss. LEXIS 73 (Miss. 1930).

If order increasing taxes was void, tax sale was valid where taxpayer did not tender taxes due under original assessment. Tatum v. Smith, 158 Miss. 511, 130 So. 683, 1930 Miss. LEXIS 73 (Miss. 1930).

Written objections may be filed by property owners, but such is not necessary in order to authorize the board of supervisors at its equalization meeting to increase or decrease assessments. Wray v. Cleveland State Bank, 134 Miss. 41, 98 So. 442, 1924 Miss. LEXIS 242 (Miss. 1924).

A joint assessment of two tracts of land owned by different persons and entirely separated is an irregularity, but by failure to object thereto until after the land is sold for taxes, the owner will be precluded from questioning the validity of the assessment. Jones v. Moore, 118 Miss. 68, 79 So. 3, 1918 Miss. LEXIS 50 (Miss. 1918).

2. Sufficiency of objections.

Where taxpayer did not make objection to assessment in writing, but objected orally, taxpayer was concluded by assessment, and could not appeal. Adams County v. Bank of Commerce in Liquidation, 157 Miss. 249, 128 So. 110, 1930 Miss. LEXIS 300 (Miss. 1930); Worsham Bros. v. Board of Supervisors, 238 Miss. 369, 118 So. 2d 616, 1960 Miss. LEXIS 415 (Miss. 1960).

Injunction held not proper method to determine exemption of church property. North American Old Roman Catholic Diocese v. Havens, 164 Miss. 119, 144 So. 473, 1932 Miss. LEXIS 244 (Miss. 1932).

But under statute prior to present amendment it was held that a person aggrieved by the decision of the board of supervisors increasing the assessors’ valuation of his property might appeal, although he did not object thereto in any way. Louis Cohn & Bros. v. Lincoln County, 119 Miss. 718, 81 So. 492, 1919 Miss. LEXIS 48 (Miss. 1919).

§ 27-35-95. Meeting not held; objections to assessments; notice given of proper time.

If from any cause the meeting of the board of supervisors at which objections to assessments should be heard, be not held, then all such objections shall be continued and may be heard at the next meeting of the board, either regular, adjourned, or special. If the board fails to give the proper notice to the taxpayers of the meeting at which objections are to be heard, the board shall immediately proceed to give such notice and shall fix the time when it will hear and determine all objections to the assessments therein contained, and the board shall proceed and deal with the roll, or rolls, with all the powers and duties as are now provided by law, except as to the time. If the board fails to hold any meeting, or give any notice, or to perform any other duty in reference to the assessment roll, or rolls, at the time required by law, such duty shall be performed at a later date upon the giving of proper notice to persons affected.

HISTORY: Codes, 1892, § 3792; 1906, § 4304; Hemingway’s 1917, § 6938; 1930, § 3167; 1942, § 9791; Laws, 1926, ch. 211.

Cross References —

Special and adjourned meetings of board of supervisors, see §19-3-19.

Objections to assessment roll, see §27-35-89.

Equalization by board of supervisors, see §27-35-131.

JUDICIAL DECISIONS

1. In general.

Where the board of supervisors published a notice that the board would be in session on August 8th for the purpose of hearing objections to the assessments and the board met in regular session on the 6th day of August and adjourned the 9th day of August and then recessed until August 14th, when it heard the objections to the assessments and approved the rolls making them final, it was not necessary that the board fix a new date for the hearing of objections to the assessments or publish any other notice for taxpayers merely because they recessed the regular August meeting from August 6th until August 9th. De Moe v. McLeod, 228 Miss. 481, 87 So. 2d 906, 1956 Miss. LEXIS 536 (Miss. 1956).

Code 1942, § 2877, dealing with meetings of board of supervisors for transaction of business under the revenue law and Code 1942, §§ 9786, 9789, and this section [Code 1942, § 9791] dealing with assessments of property for purposes of taxation and revenue are in pari materia and must be construed together and, if possible, read into each other, so as to make a consistent whole. Beard v. Stanley, 205 Miss. 723, 39 So. 2d 317, 1949 Miss. LEXIS 462 (Miss. 1949).

Manifest intention of legislature in enacting Code 1942, § 2877, permitting board of supervisors to remain in session as long as business requires, Code 1942, § 9786, providing that board shall complete equalization at least ten days before August meeting, Code 1942, § 9789, providing that board shall meet on first Monday of August to hear objections and Code 1942, § 9791, providing that if board fails to perform any duty in reference to assessment roll at time required by law, duty shall be performed at later date, is to require completion of equalization of assessments at least ten days before sitting of board of supervisors to hear objections to assessments and to give taxpayer period of ten days in which to examine roll and determine whether his assessment is fair, equal, and uniform, and determine whether he desires to file any objection thereto, and subject to these rights of taxpayer, it is intention of legislature that board should have full opportunity and full power to validly, equally, and uniformly assess all property so as to constitute valid assessment, to end that revenue by taxation might be forthcoming to meet necessary expenses of government. Beard v. Stanley, 205 Miss. 723, 39 So. 2d 317, 1949 Miss. LEXIS 462 (Miss. 1949).

Under Code 1942, §§ 2877, 9786, 9789, and this section [Code 1942, § 9791], when it is necessary for board of supervisors to continue in session in equalizing assessments until July 27th because business requires it, board is authorized to hear objections to assessments on August 6th, although first Monday of August is on 3rd, when proper notice is given by board at its July meeting of hearing of objections on August 6th. Beard v. Stanley, 205 Miss. 723, 39 So. 2d 317, 1949 Miss. LEXIS 462 (Miss. 1949).

§ 27-35-97. Supervisors may require books and papers to be produced.

The board of supervisors may require any person, firm, corporation, or bank to bring their books before them while sitting as an equalization board or when hearing objections or complaints, or when sitting to carry out the orders of the tax commission, and such other papers as will fully inform them as to the true value of the property to be assessed. Any person or concern failing or refusing to comply with such demand shall be precluded from objecting to any such assessment.

HISTORY: Codes, Hemingway’s 1921 Supp. § 7769p1; 1930, § 3168; 1942, § 9792; Laws, 1920, ch, 323.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

§ 27-35-99. Assessments; timber estimators may be employed by supervisors.

The board of supervisors of any county in the State of Mississippi are hereby authorized, in their discretion, to employ a timber estimator or timber estimators, as such board of supervisors may deem necessary, to estimate any timber, or to ascertain the quantity and quality of any timber, which may be subject to assessment for taxes under the laws of the State of Mississippi at any time it may become necessary for any board of supervisors to have correct information as to estimates of timber, or correct information as to the quantity and quality of any timber taxable under the laws of the state, in order that such board of supervisors may correctly equalize assessments, and correctly perform the duties required of them with reference to the assessment of property; or at any time it may become necessary for any such board of supervisors to have correct timber estimates or correct information as to the quantity and quality of any taxable timber, for use as evidence in defending any litigation in any court, in which the assessment of any such timber may be contested or attacked, or the collection of taxes thereon may be delayed or prevented.

HISTORY: Codes, Hemingway’s 1921 Supp. § 3811f; 1930, § 3169; 1942, § 9793; Laws, 1917, ch. 43; Laws, 1918, ch. 185.

§ 27-35-101. Surveys and appraisals authorized.

The board of supervisors of any county in this state is hereby authorized in its discretion, to have the cultivatable, uncultivatable, or timbered lands of any owner, or of the entire county or any part thereof, surveyed and the acreage thereof determined and the value of the lands and of any timber, buildings or improvements thereon appraised by a competent person or persons, to be selected by the board of supervisors, the cost thereof to be paid from the general county fund. The board of supervisors of any county is hereby authorized to have the lots and blocks or other tracts in the municipalities of the county surveyed and the area determined, and the valuation thereof and of any buildings, structures, or other improvements thereon, appraised for the purpose of taxation in the same manner and at the same time that lands outside of municipalities are surveyed and appraised. In case a survey and appraisal is ordered, at least thirty (30) days’ notice by publication shall be given and competitive bids received for the work. When such survey and appraisal is made, a permanent record thereof shall be made and preserved by the clerk of the board of supervisors, to which the tax assessor of the county shall at all times have access.

The board of supervisors of any county in this state having within its boundaries a municipality with a population in excess of one hundred fifty thousand (150,000) according to the latest federal census, is authorized to secure from such municipality surveys, appraisals and related materials made or caused to be made by it for the valuation for assessment purposes of property located in such municipality, and to pay to such municipality therefor out of the general county fund such sum or sums as may be agreed upon between such board of supervisors and the governing authorities of such municipality, all of which may be done without the necessity of publication of notice for or the reception of bids.

HISTORY: Codes, 1930, § 3170; 1942, § 9794; Laws, 1922, ch. 267; Laws, 1972, ch. 391, § 1, eff from and after passage (approved April 26, 1972).

OPINIONS OF THE ATTORNEY GENERAL

If proposed contract is to survey and reappraise plan proposed by county, Section 27-35-101 expressly requires competitive bidding but if contract is strictly to provide a professional service to county, it does not require competitive bidding under Section 31-7-13. Gex, Jan. 5, 1994, A.G. Op. #93-0970.

If a proposed contract is to survey and appraise the county, competitive bidding is required, but if a contract is to provide some other professional service to the county, no competitive bidding is necessary. Bean, January 23, 1998, A.G. Op. #97-0797.

A violation of the statute would occur if a county either entered into a new contract with an existing contractor or modified an existing contract, if, in either event, the purpose of the new agreement was to accomplish a survey of the county for tax purposes pursuant to the statute; however, if the purpose of the new contract or modification of the existing contract was merely to complete a Geographic Information Service mapping system, then no violation the statute would occur even if as a result of such completion tax parcel mapping would be accomplished. Yancey, March 3, 2000, A.G. Op. #2000-0082.

A county board of supervisors does not have the authority to contract away the duties of the tax assessor; however, it is within the authority of the board of supervisors to survey, map, and appraise the property in the county. Barber, Oct. 5, 2001, A.G. Op. #01-0631.

JUDICIAL DECISIONS

1. In general.

Miss. Code Ann. §27-35-101 requires a county to advertise for bids for reappraisal services and has to be read together with Miss. Code Ann. §27-35-165 and Miss. Code Ann. §19-3-69. Hence, court erred in holding that a county had the authority to enter into a contract for appraisal services with an appraiser without advertising for bids; county was required to comply with the advertising-for-bids provisions of Miss. Code Ann. §27-35-101 for its reappraisal work. State ex rel. Hood v. Madison County, 873 So. 2d 85, 2004 Miss. LEXIS 498 (Miss. 2004).

The mere fact that the state constitution requires each county to have a tax assessor does not prevent the legislature from authorizing the board of supervisors, in its discretion, to employ competent persons to make a survey and an appraisal of property, and to pay for this service out of the general fund of the county. In re Validation of $175,000 General County Funding Bonds, 185 So. 2d 420, 1966 Miss. LEXIS 1501 (Miss. 1966).

Where a board of supervisors, acting under authority of this section [Code 1942, § 9794], entered into a contract with a private company to have the property in the county surveyed and appraised for tax purposes, the legislature had authority by the passage of a local act to permit the county to amortize the payment of the contract which was authorized by law and requested to be paid from the general fund. In re Validation of $175,000 General County Funding Bonds, 185 So. 2d 420, 1966 Miss. LEXIS 1501 (Miss. 1966).

Taxpayers seeking to challenge the authority of the Board of Supervisors in letting appraisal contracts under §27-35-101 were not entitled to injunctive relief under §11-13-11 where the taxpayers had a complete and adequate remedy at law through §27-35-119. Lewis v. Mass Appraisal Services, Inc., 396 So. 2d 35, 1981 Miss. LEXIS 1985 (Miss. 1981).

§ 27-35-103. Pay of persons employed as estimators, surveyors and appraisers.

Any person or persons employed by the board of supervisors of any county in this state, under Sections 27-35-99 and 27-35-101, shall be paid for their services out of the general fund of the county in which such person or persons are so employed. No person related to any member of the board of supervisors by affinity or consanguinity, shall be appointed estimator or inspector or surveyor by the board of supervisors. The compensation for estimators or inspectors shall be fixed at a sum not to exceed Five Cents (5¢) per acre for estimating timber on upland, and not exceeding Ten Cents (10¢) per acre for estimating timber on lowlands. No payment shall be made by the board of supervisors until a sworn itemized statement of the number and location of acres actually estimated by such estimator, or inspector, has been filed by him with the clerk of the board of supervisors.

HISTORY: Codes, Hemingway’s 1921 Supp. § 3811g; 1930, § 3171; 1942, § 9795; Laws, 1918, ch. 185.

§ 27-35-105. Approval of assessments.

Assessments must be approved by an order of the board of supervisors entered on the minutes; but the failure to make and enter such order shall not vitiate the assessment if it shall appear that the assessment was made according to law.

HISTORY: Codes, 1892, § 3794; 1906, § 4306; Hemingway’s 1917, § 6940; 1930, § 3172; 1942, § 9796.

Cross References —

Procedure to determine correctness of assessment, see §27-35-87.

JUDICIAL DECISIONS

1. In general.

Taxpayer who has caused minerals to be assessed to himself by collector separately from surface is not required to appear before board of supervisors and insist that board enter order approving assessment made by collector when it appears that board of supervisors would not assess minerals separately from surface and that taxpayer followed general method adopted throughout county in assessing minerals. McNatt v. Hyman, 204 Miss. 824, 36 So. 2d 161, 1948 Miss. LEXIS 409 (Miss. 1948).

Taxpayer who has caused minerals to be separately assessed to himself by collector is not required to institute mandamus proceedings against the supervisors to compel them to enter order approving assessment as made by collector, when taxpayer has information that board of supervisors would not assess minerals separately from surface of land. McNatt v. Hyman, 204 Miss. 824, 36 So. 2d 161, 1948 Miss. LEXIS 409 (Miss. 1948).

Separate mineral assessments made by collector will be presumed to have been approved by board of supervisors where taxes have been collected on such assessments and paid into respective county and state treasuries and there is no definite proof that supervisors did, or did not, enter order approving assessment. McNatt v. Hyman, 204 Miss. 824, 36 So. 2d 161, 1948 Miss. LEXIS 409 (Miss. 1948).

It could not be shown assessment was made according to law, where fact that notice had been given to taxpayers did not appear on minutes. Gordan v. Smith, 154 Miss. 787, 122 So. 762, 1929 Miss. LEXIS 171 (Miss. 1929).

Where the time for filing the assessment roll was extended, and the board of supervisors failed to enter at their September meeting an increase in the assessment roll, the board could not, the following October, increase an assessment. Board of Sup'rs v. Conner Lumber Co., 107 Miss. 368, 65 So. 466, 1914 Miss. LEXIS 94 (Miss. 1914); Norwood v. Lumber-Mineral Co., 65 So. 468 (Miss. 1914).

The prima facie validity of a tax title was not overcome by showing that the board of supervisors at its July terms extended the time until the August meeting, and that the minutes at the September term were destroyed in part, and that the remaining part did not show approval, especially since Code 1906, § 4306, (Code 1942, § 9796), where objection had not been filed, or, having been filed, had been heard, provides for an appeal by operation of law. Herndon v. Mayfield, 79 Miss. 533, 31 So. 103, 1901 Miss. LEXIS 87 (Miss. 1901).

Where the board of supervisors at its August meeting passed upon particular assessments and adjourned until its September meeting without approving the roll, an appeal will not lie from an order entered at such August meeting directing an assessment before its meeting in September and its approval of the roll, nor will assessments ordered at the August meeting stand approved by operation of law under this section [Code 1942, § 9796]. Madison County v. Frazier, 78 Miss. 880, 29 So. 765, 1901 Miss. LEXIS 136 (Miss. 1901).

An order where the board of supervisors in the first district of a county changes the valuation of certain lands situated in the second district is void, but may be approved by the board at its next meeting in the second district. Yazoo Delta Inv. Co. v. Suddoth, 70 Miss. 416, 12 So. 246, 1892 Miss. LEXIS 109 (Miss. 1892).

§ 27-35-107. Effect of certain omissions of assessors upon validity of assessment.

The failure of the assessor to certify and swear to his assessment roll, or to return it on the day named for its return, shall not affect the validity of the assessment if approved by the board of supervisors.

HISTORY: Codes, 1880, § 500; 1892, § 3783; 1906, § 4293; Hemingway’s 1917, § 6926; 1930, § 3173; 1942, § 9797.

JUDICIAL DECISIONS

1. In general.

By reason of this section [Code 1942, § 9797], failure of assessor to attach to assessment roll his certificate and affidavit as required by Code 1942, § 9785, does not affect validity of assessment if roll is duly filed with and approved by board of supervisors. Wilkinson v. Steele, 207 Miss. 701, 43 So. 2d 110, 1949 Miss. LEXIS 381 (Miss. 1949).

A tax title held not void, because assessor did not swear to assessment roll, where the board of supervisors thereafter corrected it and approved the roll. Aultman v. Fleming, 147 Miss. 127, 113 So. 200, 1927 Miss. LEXIS 338 (Miss. 1927).

Law changing the scheme of equalizing assessment and publishing notice thereof, superseded previous laws in conflict therewith and was controlling. Aultman v. Fleming, 147 Miss. 127, 113 So. 200, 1927 Miss. LEXIS 338 (Miss. 1927).

Fact that assessment roll was not marked “filed” by the clerk, could not prevail over undisputed facts showing that it was actually filed with the clerk of the board of supervisors. Aultman v. Fleming, 147 Miss. 127, 113 So. 200, 1927 Miss. LEXIS 338 (Miss. 1927).

A tax title would not be held void for failure to publish notice by the assessor where the record showed publication under a later law controlling such matters. Aultman v. Fleming, 147 Miss. 127, 113 So. 200, 1927 Miss. LEXIS 338 (Miss. 1927).

A taxpayer cannot complain of the failure of the assessor to make affidavit to the correctness of the assessment roll. Planters' Gin & Milling Co. v. Greenville, 138 Miss. 876, 103 So. 796, 1925 Miss. LEXIS 96 (Miss. 1925).

This section [Code 1942, § 9797] must be construed in connection with all the other provisions on this subject. McGuire v. Union Inv. Co., 76 Miss. 868, 25 So. 367, 1899 Miss. LEXIS 3 (Miss. 1899).

So construed this section [Code 1942, § 9797] did not invalidate an assessment where, the roll not being returned and no action having been taken at the July meeting, the board of supervisors, on the first Monday of August, extended the time until the first Monday of September, and the roll was filed August 17, and approved by the board without notice to taxpayers on the first Monday of September. McGuire v. Union Inv. Co., 76 Miss. 868, 25 So. 367, 1899 Miss. LEXIS 3 (Miss. 1899).

§ 27-35-109. Changes in rolls duty of chancery clerk.

All changes made in the assessment rolls by the supervisors shall be entered on the assessment roll by its clerk, and all certificates required to be furnished by the board of supervisors relating in any way to the assessment of property shall be made by the chancery clerk.

HISTORY: Codes, Hemingway’s 1921 Supp. § 7769q1; 1930, § 3174; 1942, § 9798; Laws, 1920, ch. 323.

OPINIONS OF THE ATTORNEY GENERAL

When a lawful change is made on the assessment rolls, the amount of taxes should be recalculated at the millage rate applicable to the original assessment. The amount bid at a tax sale, if in excess of the taxes and costs, is an overbid to be refunded to the purchaser if the land is redeemed by the owner or to be paid to the owner at the time of sale if title matures in the purchaser. In each instance the taxes and all costs should first be satisfied. Tingle, Oct. 2, 1991, A.G. Op. #91-0693.

Amounts of refunds due as a result of change in assessments should be refunded and not credited to other taxes. Tingle, Oct. 2, 1991, A.G. Op. #91-0693.

§ 27-35-111. Supervisors to file recapitulation with tax commission.

Within ten (10) days after the adjournment of the term at which objections of taxpayers to the roll are heard generally in each year, the board of supervisors shall transmit directly to the state tax commission two (2) copies of the recapitulation of their assessment, as equalized on forms to be prescribed by the state tax commission. Should the board of supervisors fail to send in the recapitulation herein provided for, they shall be liable on their bond for such failure and a suit may be brought by the state tax commission.

HISTORY: Codes, Hemingway’s 1921 Supp. § 7769f1; 1930, § 3175; 1942, § 9799; Laws, 1920, ch. 323.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Cross References —

Homestead exemptions, see §27-33-41.

Examination of assessment roll to determine necessity of new assessment, see §27-35-129.

Equalization by board of supervisors, see §27-35-131.

JUDICIAL DECISIONS

1. In general.

No appeal will lie prior to the action of the board of supervisors upon the equalization of the state tax commission after its examination of the recapitulation. Evans v. Board of Supervisors, 192 Miss. 188, 5 So. 2d 224, 1941 Miss. LEXIS 32 (Miss. 1941).

However, an appeal from the action of the supervisors in overruling objections to assessment of property lies, within the time required, following action of the supervisors upon the equalization by the state tax commission after its examination of the recapitulation. Evans v. Board of Supervisors, 192 Miss. 188, 5 So. 2d 224, 1941 Miss. LEXIS 32 (Miss. 1941).

Where a board of supervisors made a general order approving the original assessment of an objector’s land, a recapitulation of the assessment of the property in the county was sent to the state tax commission, which adopted an order equalizing the assessment, and thereafter, at a special meeting, the board of supervisors accepted the equalization made by the commission, whereupon, and within ten days of the adjournment of the special meeting, the objector prosecuted an appeal to the circuit court, and at a meeting about two months later the board of supervisors adopted a further order finally approving the assessment as fixed by the commission, such appeal was not premature, on the theory that an appeal did not lie until after the final action of the board of supervisors. Evans v. Board of Supervisors, 192 Miss. 188, 5 So. 2d 224, 1941 Miss. LEXIS 32 (Miss. 1941).

It was not necessary, however, that such appeal be taken prior to the final action of the supervisors upon receipt by them of the certificate from the tax commission showing its receipt of an action upon the tax roll. Evans v. Board of Supervisors, 192 Miss. 188, 5 So. 2d 224, 1941 Miss. LEXIS 32 (Miss. 1941).

If an appeal has been prosecuted following the action of the board of supervisors upon the equalization of assessments by the state tax commission, but the commission after receipt of the roll, shall make further changes therein, the aggrieved party may prosecute a further appeal following the meeting of the supervisors finally approving such changes. Evans v. Board of Supervisors, 192 Miss. 188, 5 So. 2d 224, 1941 Miss. LEXIS 32 (Miss. 1941).

§ 27-35-113. Department of Revenue to examine recapitulations of assessment rolls; performance standards and parameters for assessment accuracy; assessment ratio studies; proceedings as to counties not in compliance with standards; appeal of order to Board of Tax Appeals; intent of chapter.

  1. It shall be the duty of the Department of Revenue to carefully examine the recapitulations of the assessment rolls of the counties, when received, to compare the assessed valuation of the various classes of property in the respective counties, to investigate and determine if the assessed valuation of any classes of property in any one or more counties of the state is not equal and uniform with the assessed values fixed upon the same classes of property in other counties of the state, and to ascertain if any class of property in any one or more counties is assessed contrary to law.
  2. The department shall, by regulation, establish performance standards and acceptable parameters for evaluation of the accuracy of assessments. These standards shall include, but not be limited to, the following:
    1. Assessment level: The ratio of assessments to current true value or market value;
    2. Assessment uniformity: The test of uniformity or fairness of individual assessments; and
    3. Assessment equity: The test of price-related bias.
  3. To perform its examination of the recapitulations of the assessment rolls of the counties, the department shall annually conduct assessment/ratio studies of each county or utilize other means, as determined appropriate by the department, to determine if each county’s assessment records comply with acceptable performance standards. The department shall send notice of the results of this examination to the assessor and the board of supervisors of each county no later than thirty (30) days after receipt of the board of supervisors’ recapitulation. Any county not in compliance with the acceptable performance standards shall, within ninety (90) days from the date of the notice concerning the department’s examination of the county’s assessments records, adopt and submit to the department for approval a plan for achieving compliance and begin the implementation of the plan so that compliance can be achieved by the second succeeding year’s assessment roll after the tax year for which the department’s notice of noncompliance with performance standards was issued. Failure to adopt and submit an approved plan for achieving compliance or failure to properly implement and follow an approved plan shall cause the department to withhold the county’s homestead exemption reimbursement monies until such time as the county has complied with this provision. In the event the county has not complied with this provision by the end of the state’s fiscal year, then the department shall place the funds so held in a special escrow account. All interest shall accrue to the benefit of the county on this account.
  4. The department shall approve the recapitulation of the assessment rolls and the property tax rolls of any county operating under a supervised plan to achieve compliance within the first two (2) roll years as provided for in the paragraph above, notwithstanding that the county may be failing a test or tests of the accuracy or equity of assessment.
  5. Any county failing to achieve such compliance for the second succeeding year’s assessment roll as outlined above shall be subject to the following restrictions until such time as said tax rolls come into compliance:
    1. The department shall place into escrow all homestead exemption reimbursements;
    2. The county shall levy and pay over to the department, for purposes of being placed in the escrow account, the proceeds of the one (1) mill levy provided for in Section 27-39-329(1)(b). All interest shall accrue to the benefit of the county on any funds placed in an escrow account; and
    3. The department shall identify the class or classes of property whose assessment level is not in conformity with the regulation of the department governing same, and shall have the authority to adjust and equalize that class or classes of property by, either requiring a fixed percent (1) to be added to the assessed valuation of any class of property in any county found too low; or (2) to be deducted from the assessed valuation of any class of property found too high; in order that the class or classes of property are being assessed in conformity with the department ’s regulation.
  6. Once the county achieves compliance with the standard of performance as to assessment level, uniformity and equity as established by the rules and regulations of the Department of Revenue, the department shall release to the county all funds held in escrow on its behalf during the period of noncompliance.
  7. The board of supervisors of any county aggrieved by the decision of the department regarding the department’s examination of the recapitulations of its assessment rolls may appeal such decision to the Board of Tax Appeals within thirty (30) days from the date of the notice from the department advising the county of the results of the department’s examination of the recapitulation of the assessment rolls of the county. The Board of Tax Appeals shall hear the objections by the board of supervisors and grant whatever relief it deems appropriate; however, the Board of Tax Appeals shall not have the authority to grant relief which is inconsistent with this section. The decision of the Board of Tax Appeals shall be final.
  8. It is the intent of this section and that of this chapter to vest the Department of Revenue with authority to investigate and determine the assessed valuation of classes of property, and to further establish and/or clarify that tax assessors and the boards of supervisors are vested with the absolute authority to investigate and determine the assessed valuations of individual parcels of property located in their particular county in a manner consistent with the laws of this state.

HISTORY: Codes, Hemingway’s 1917, § 7765; 1930, § 3176; 1942, § 9800; Laws, 1916, ch. 98; Laws, 1983, ch. 471, § 10; Laws, 1987, ch. 507, § 4; Laws, 1989, ch. 551, § 1; Laws, 1990, ch. 498, § 1; Laws, 1996, ch. 510, § 1; Laws, 2009, ch. 492, § 69, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 1990, ch. 498, § 8, provides as follows:

“SECTION 8. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 2009, ch. 492, § 144 provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2010, substituted “Department of Revenue” for “State Tax Commission” and “department” for “commission” throughout the section; rewrote (3) and (7); and inserted “recapitulation of the assessment rolls and the” following “shall approve the” in (4).

Cross References —

Specific duties of Department of Revenue with respect to this section, see §27-3-31.

Department of Revenue to direct what action county must take in order to comply with provisions of this section, see §27-35-115.

Authority of board of supervisors to appeal decision to Board of Tax Appeals, see §27-35-117.

Order of Department of Revenue to board of supervisors to correct assessment rolls not to be inconsistent with this section, see §27-35-127.

County to have 30 days to adjust millage after ordered to make adjustments to tax roll pursuant to this section, see §27-39-317.

Holding of ad valorem taxes in escrow until county in compliance with property assessment performance standards of this section, see §27-39-329.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation §§ 706 et seq., 57.

CJS.

84 C.J.S., Taxation § 729 et seq.

JUDICIAL DECISIONS

1. In general.

In a taxpayer’s suit to enjoin the State Tax Commission from approving each county’s recapitulation of its assessment rolls until such time as the Commission should comply with its duty to equalize assessments among counties as provided by Code 1972 §27-35-113 et seq. and Const. 1890 Art 4 § 112, the complaint was sufficient to warrant the conclusion that the Commission’s actions result in the collection of taxes “without authority of law” as a prerequisite for injunctive relief under Code 1972 §11-13-11, where the complaint alleged the Commission’s failure over a period of many years to carry out its duty of equalizing assessments and in essence alleged that owners of parcels of land of identical value in different counties may face radically different tax liabilities; no adequate legal remedies were provided by Code 1972 §27-35-163, which allow a taxpayer to obtain a judicial determination that a particular piece of property has been improperly assessed and to obtain a reduction in the tax, or by Code 1972 §27-35-93 & §27-35-119, which prescribe methods by which to determine the proper assessment of the particular piece of property, since plaintiff-taxpayer was not alleging an erroneous computation of the value of his property and was not seeking a new calculation of his tax. Fondren v. State Tax Com., 350 So. 2d 1329, 1977 Miss. LEXIS 2245 (Miss. 1977).

§ 27-35-115. Department of Revenue to notify board of supervisors; action on rolls.

When the Department of Revenue has completed its examination of the recapitulations, and within thirty (30) days after the receipt of recapitulations from each of the counties of the state, it shall direct what action the county must take in order to comply with the provisions of Section 27-35-113. On the other hand, if the department finds that the assessment of any county or counties is reasonably equal and uniform with the assessment of other counties, and in proportion to the true value of the property and does not require an increase or decrease in the assessment of any class of property, in order to secure such equality and uniformity, the department, shall approve the assessment roll or rolls, or reproductions thereof, and direct the board of supervisors thereof, to have copies of the rolls made as required by law. Like determinations shall be made by the department with respect to the recapitulations of all the remaining counties as they are received by the department. The department shall send notice of the results of its examination of the recapitulation of the assessment rolls and the action taken in regard the recapitulation by United States mail to the president of the board of supervisors of the county whose recapitulation was examined.

HISTORY: Codes, Hemingway’s 1917, § 7765; Hemingway’s 1921 Supp. §§ 7769g1, 7769h1; 1930, § 3177; 1942, § 9801; Laws, 1916, ch. 98; Laws, 1920, ch. 323; Laws, 1983, ch. 471, § 11; Laws, 1984, ch. 422, § 2; Laws, 1987, ch. 507, § 5; Laws, 1989, ch. 551, § 2; Laws, 1990, ch. 498, § 2; Laws, 2009, ch. 492, § 70, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 1990, ch. 498, § 8, provides as follows:

“SECTION 8. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 2009, ch. 492, § 144 provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2009, rewrote the section.

JUDICIAL DECISIONS

1. In general.

2. Appeal by taxpayer.

1. In general.

The board of supervisors has no discretion about making an increase in certain classes of property which the state tax commission has ordered increased. Taylor v. State, 121 Miss. 771, 83 So. 810, 1920 Miss. LEXIS 121 (Miss. 1920).

Notice must be given of a meeting to consider the equalization of taxes, and without the notice the board of supervisors was without jurisdiction to raise the assessment. Robertson v. First Nat'l Bank, 115 Miss. 840, 76 So. 689, 1917 Miss. LEXIS 269 (Miss. 1917).

2. Appeal by taxpayer.

No appeal will lie prior to the action of the board of supervisors upon the equalization of the state tax commission after its examination of recapitulations. Evans v. Board of Supervisors, 192 Miss. 188, 5 So. 2d 224, 1941 Miss. LEXIS 32 (Miss. 1941).

An appeal does lie, within the time required, following that action by the supervisors. Evans v. Board of Supervisors, 192 Miss. 188, 5 So. 2d 224, 1941 Miss. LEXIS 32 (Miss. 1941).

Such appeal need not be taken following such action, but may be taken following the final action of the supervisors upon receipt by them of the certificate from the tax commission showing its receipt of an action upon the tax roll. Evans v. Board of Supervisors, 192 Miss. 188, 5 So. 2d 224, 1941 Miss. LEXIS 32 (Miss. 1941).

If an appeal has been prosecuted following the action of the board of supervisors upon the equalization of assessments by the state tax commission, but the commission after receipt of the roll, shall make further changes therein, the aggrieved party may prosecute a further appeal following the meeting of the supervisors finally approving such changes. Evans v. Board of Supervisors, 192 Miss. 188, 5 So. 2d 224, 1941 Miss. LEXIS 32 (Miss. 1941).

Where a board of supervisors made a general order approving the original assessment of an objector’s land, a recapitulation of the assessment of the property in the county was sent to the state tax commission, which adopted an order equalizing the assessment, and thereafter, at a special meeting, the board of supervisors accepted the equalization made by the commission, whereupon, and within ten days of the adjournment of the special meeting the objector prosecuted an appeal to the circuit court, and at a meeting about two months later the board of supervisors adopted a further order finally approving the assessment as fixed by the commission, such appeal was not premature, on the theory that an appeal did not lie until after the final action of the board of supervisors. Evans v. Board of Supervisors, 192 Miss. 188, 5 So. 2d 224, 1941 Miss. LEXIS 32 (Miss. 1941).

§ 27-35-117. Duty of board of supervisors to make changes as directed by Department of Revenue; appeal of decision to Board of Tax Appeals.

When the president of the board of supervisors shall receive notice from the Department of Revenue concerning the results of the examination and action taken by the department in regard to the recapitulation of the assessment rolls of his county, he shall immediately call a meeting of the board of supervisors of his county and shall give notice thereof by publication, five (5) days before the date of the meeting and shall set forth in the notice the purpose of the meeting and notifying all taxpayers that at the meeting the board of supervisors will carry out the instructions of the department and that any taxpayer aggrieved by the action of the board may present objections to that action. When the board of supervisors convenes pursuant to the call and notice of the president, it shall proceed to consider the instructions of the Department of Revenue, and if the board be dissatisfied with the decision of the Department of Revenue, the board may, by order, appeal the decision of the department as provided in Section 27-35-113. The members of the board, its attorney, tax assessor and chancery clerk may appear before the Board of Tax Appeals and give evidence with reference to the decision of the department. In its aforesaid order, the board may fix a day for its meeting for the further performance of its duties required under this section. The witnesses shall appear before the Board of Tax Appeals at the location set by the Board of Tax Appeals for the hearing on the board’s appeal at the time established by the Board of Tax Appeals, or they shall lose their right to be heard. The compensation and expenses, if any, shall be paid by the board of supervisors of the county affected. The Board of Tax Appeals shall hear the complaints and objections of any board of supervisors and witnesses and may adopt an order modifying or rescinding the decision of the department as the evidence so requires but not inconsistent with the provisions of Section 27-35-113. Unless appealed, the decision of the department when made shall be final and it shall be the duty of the board of supervisors to immediately take the appropriate action in accordance with the instructions of the department. If the department’s decision is appealed, the decision of the Board of Tax Appeals shall be final and it shall be the duty of the board of supervisors to immediately take the appropriate action in accordance with the decision of the Board of Tax Appeals.

HISTORY: Codes, Hemingway’s 1917, §§ 7766, 7767; Hemingway’s 1921 Supp. § 7769h1; 1930, § 3178; 1942, § 9802; Laws, 1916, ch. 98; Laws, 1990, ch. 498, § 3; Laws, 2009, ch. 492, § 71, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 1990, ch. 498, § 8, provides as follows:

“SECTION 8. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 2009, ch. 492, § 144 provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2009, rewrote the section.

Cross References —

Definition of “supplemental roll” for purposes of ad valorem taxes and homestead exemptions, see §27-33-11.

JUDICIAL DECISIONS

1. In general.

Where a notice of a meeting of board of supervisors for September 30th was published in a newspaper bearing the date line September 26, but the board adjudicated that notice was published on September 25, the minutes of the board of supervisors contain every adjudication of fact necessary to confer jurisdiction upon it to consider the assessment roll on September 30 and those minutes import absolute verity and cannot be impeached by parol evidence. McKenzie v. Smith, 219 Miss. 852, 70 So. 2d 3, 1954 Miss. LEXIS 394 (Miss. 1954).

Board of supervisors is not authorized to pay traveling expenses of its attorney in performance of his duties except those while representing board before state tax commission. Gully v. Bridges, 170 Miss. 891, 156 So. 511, 1934 Miss. LEXIS 182 (Miss. 1934).

§ 27-35-119. Clerk of board of supervisors to mail notice to objecting taxpayer of adjournment of meeting at which final approval of roll entered; appeal from decision of board of supervisors by taxpayer.

  1. The clerk of the board of supervisors shall mail notice of the adjournment of the meeting at which final approval of the roll by the State Tax Commission is entered to any taxpayer who objects to an assessment. Such notice shall be accompanied by an affidavit from the clerk stating the date upon which such notice was mailed.
  2. Any taxpayer who feels aggrieved at the action of the board of supervisors in equalizing his assessments shall have the right of appeal to the circuit court in the manner provided by law, within twenty (20) days after the date the notice is mailed as provided for in subsection (1) of this section.

HISTORY: Codes, Hemingway’s 1921 Supp. § 7769h1; 1930, § 3179; 1942, § 9803; Laws, 1920, ch. 323; Laws, 2002, ch. 498, § 2, eff from and after July 1, 2002.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Cross References —

Appeal from tax assessments, see §11-51-77.

Appeal right of municipal taxpayer aggrieved by action of board of supervisors in equalizing his assessment, see §21-33-10.

Appeal by persons assessed for former years, see §27-35-157.

Appeals from orders of Board of Tax Appeals, see §27-35-163.

OPINIONS OF THE ATTORNEY GENERAL

Any corporation that is aggrieved by action of assessor in exercise of duty or by action of board of supervisors in equalizing assessments and approving roll shall have right to appeal board’s action to circuit court as provided by Miss. Code Section 27-35-119. Wetzel, May 19, 1993, A.G. Op. #93-0253.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation §§ 718 et seq.

22 Am. Jur. Pl & Pr Forms (Rev), State and Local Taxation, Forms 11 et seq. (judicial relief relating to equalization, correction, and review of assessment).

CJS.

84 C.J.S., Taxation §§ 720-728.

JUDICIAL DECISIONS

1. In general.

2. Bond for appeal.

3. Time for appeal.

1. In general.

Taxpayers seeking to challenge the authority of the Board of Supervisors in letting appraisal contracts under §27-35-101 were not entitled to injunctive relief under §11-13-11 where the taxpayers had a complete and adequate remedy at law through §27-35-119. Lewis v. Mass Appraisal Services, Inc., 396 So. 2d 35, 1981 Miss. LEXIS 1985 (Miss. 1981).

In a taxpayer’s suit to enjoin the State Tax Commission from approving each county’s recapitulation of its assessment rolls until such time as the Commission should comply with its duty to equalize assessments among counties as provided by Code 1972 §§27-35-113 et seq. and Const. 1890 Art 4 § 112, the complaint was sufficient to warrant the conclusion that the Commission’s actions result in the collection of taxes “without authority of law” as a prerequisite for injunctive relief under Code 1972 §11-13-11, where the complaint alleged the Commission’s failure over a period of many years to carry out its duty of equalizing assessments and in essence alleged that owners of parcels of land of identical value in different counties may face radically different tax liabilities; no adequate legal remedies were provided by Code 1972 §27-35-163, which allow a taxpayer to obtain a judicial determination that a particular piece of property has been improperly assessed and to obtain a reduction in the tax, or by Code 1972 §27-35-93 & §27-35-119, which prescribe methods by which to determine the proper assessment of the particular piece of property, since plaintiff-taxpayer was not alleging an erroneous computation of the value of his property and was not seeking a new calculation of his tax. Fondren v. State Tax Com., 350 So. 2d 1329, 1977 Miss. LEXIS 2245 (Miss. 1977).

In view of its appeal from assessments, national bank was not entitled to injunctive relief in federal court as against tax on its shares since the assessments had not become final, but were in the process of settlement in the Mississippi courts in a proceeding which though partially judicial was also essentially administrative in character. First Nat'l Bank v. Gildart, 64 F.2d 873, 1933 U.S. App. LEXIS 4241 (5th Cir. Miss.), cert. denied, 290 U.S. 631, 54 S. Ct. 50, 78 L. Ed. 549, 1933 U.S. LEXIS 616 (U.S. 1933).

Since the just value as compared with the assessment of like property is determined from the taxpayer’s entire assessment, a petition on appeal from an order approving assessment of personal property which only sets out amount of assessment with the copy of assessment, is held a sufficient bill of particulars. Knox v. Southern Paper Co., 143 Miss. 870, 108 So. 288, 1926 Miss. LEXIS 330 (Miss. 1926).

2. Bond for appeal.

A bond for appeal from the assessment of the board of supervisors executed a few days before the final order is made is good, and it was error for the lower court to dismiss such an appeal. Moller-Vonderboom Lumber Co. v. Board of Sup'rs, 138 Miss. 289, 103 So. 81, 1925 Miss. LEXIS 48 (Miss. 1925).

3. Time for appeal.

No appeal will lie prior to the action of the board of supervisors upon the equalization of the state tax commission after its examination of the recapitulation. Evans v. Board of Supervisors, 192 Miss. 188, 5 So. 2d 224, 1941 Miss. LEXIS 32 (Miss. 1941).

However, an appeal from the action of the supervisors in overruling objections to assessment of property lies, within the time required, following action of the supervisors upon the equalization by the state tax commission after its examination of the recapitulation. Evans v. Board of Supervisors, 192 Miss. 188, 5 So. 2d 224, 1941 Miss. LEXIS 32 (Miss. 1941).

Where a board of supervisors made a general order approving the original assessment of an objector’s land, a recapitulation of the assessment of the property in the county was sent to the state tax commission, which adopted an order equalizing the assessment, and thereafter, at a special meeting, the board of supervisors accepted the equalization made by the commission, whereupon, and within ten days of the adjournment of the special meeting the objector prosecuted an appeal to the circuit court, and at a meeting about two months later the board of supervisors adopted a further order finally approving the assessment as fixed by the commission, such appeal was not premature, on the theory that an appeal did not lie until after the final action of the board of supervisors. Evans v. Board of Supervisors, 192 Miss. 188, 5 So. 2d 224, 1941 Miss. LEXIS 32 (Miss. 1941).

It was not necessary, however, that such appeal be taken prior to the final action of the supervisors upon receipt by them of the certificate from the tax commission showing its receipt of an action upon the tax roll. Evans v. Board of Supervisors, 192 Miss. 188, 5 So. 2d 224, 1941 Miss. LEXIS 32 (Miss. 1941).

If an appeal has been prosecuted following the action of the board of supervisors upon the equalization of assessments by the state tax commission, but the commission, after receipt of the roll, shall make further changes therein, the aggrieved party may prosecute a further appeal following the meeting of the supervisors finally approving such changes. Evans v. Board of Supervisors, 192 Miss. 188, 5 So. 2d 224, 1941 Miss. LEXIS 32 (Miss. 1941).

Attorney general, aggrieved by decision of board of supervisors equalizing assessment roll, need not appeal till after approval of assessment roll. Edward Hines Yellow Pine Trustees v. State, 146 Miss. 101, 112 So. 12, 1927 Miss. LEXIS 236 (Miss. 1927), but see Ditto v. Hinds County, 665 So. 2d 878, 1995 Miss. LEXIS 585 (Miss. 1995).

It takes the approval of the board of supervisors after the assessment rolls have been ordered changed by the state tax commission to make the assessment final. Marathon Lumber Co. v. State, 139 Miss. 125, 103 So. 798, 1925 Miss. LEXIS 119 (Miss. 1925).

An appeal can only be taken from the order finally approving the assessment after its approval by the state tax commission. State ex rel. Knox v. Wyoming Mfg. Co., 138 Miss. 249, 103 So. 11, 1925 Miss. LEXIS 47 (Miss. 1925).

There was no right of appeal from an order of the board of supervisors equalizing assessments until after action thereon by the state tax commission, since the order was not final, but interlocutory. Moller-Vandenboom Lumber Co. v. Board of Sup'rs, 135 Miss. 249, 99 So. 823, 1924 Miss. LEXIS 34 (Miss. 1924); Wilkinson County v. Foster Creek Lumber & Mfg. Co., 135 Miss. 616, 100 So. 2, 1924 Miss. LEXIS 40 (Miss. 1924).

An appeal is not required from an assessment until it is finally approved by the state tax commission. Mobile & O. R. Co. v. Board of Sup'rs, 124 Miss. 655, 87 So. 139, 1920 Miss. LEXIS 552 (Miss. 1920).

§ 27-35-121. Effect of appeal.

In case of an appeal from the judgment of the board of supervisors in the matter of an assessment, the appeal shall not delay the collection of taxes due by the assessment as approved. If such taxes be collected before a final disposition of the appeal, and the judgment be in favor of the person appealing, in whole or in part, as to the matter in dispute, any money improperly collected from him for taxes, as shown by the judgment, shall be refunded to him by the state and county respectively, if they have received the money; and, if it shall not have been paid over, the tax collector receiving it shall refund it to him. His claim, if against the state, shall be audited by the auditor, and a warrant issued for the amount after the auditor shall have submitted the matter to the attorney general, and obtained his opinion that it is a legal demand against the state; and the board of supervisors shall, after such allowance by the auditor, audit and allow the claim of the party against the county. If the case be decided in favor of the party appealing while the collector is proceeding with the collection of taxes, he shall conform his action to the judgment.

HISTORY: Codes, 1880, § 504; 1892, § 3797; 1906, § 4310; Hemingway’s 1917, § 6944; 1930, § 3180; 1942, § 9804.

Editor’s Notes —

Section7-7-2, as added by Laws of 1984, Chapter 488, § 90, and amended by Laws of 1985, Chapter 455, § 14 and Laws of 1986, Chapter 499, § 1, provided, at subsection (2) therein, that the words “state auditor of public accounts,” “state auditor”, and “auditor” appearing in the laws of the state in connection with the performance of auditor’s functions transferred to the state fiscal management board, shall be the state fiscal management board, and, more particularly, such words or terms shall mean the state fiscal management board whenever they appear. Thereafter, Laws of 1989, Chapter 532, § 2, amended §7-7-2 to provide that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer, and, more particularly, such words or terms shall mean the State Fiscal Officer whenever they appear. Subsequently, Laws of 1989, ch. 544, § 17, effective July 1, 1989, and codified as §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

JUDICIAL DECISIONS

1. In general.

2. Decision on appeal.

1. In general.

Taxpayer was prejudiced by the chancery court’s dismissal of its complaint with prejudice because its circuit-court case iwa an appeal from a decision of the county board of supervisors concerning the assessment of ad valorem taxes; in that case, the circuit court was sitting as an appellate body, and a tax refund was the only relief authorized by statute governing the taxpayer’s appeal. SW 98/99, LLC v. Pike Cty., 242 So.3d 847, 2018 Miss. LEXIS 218 (Miss. 2018).

In view of its appeal from assessments, national bank was not entitled to injunctive relief in federal court as against tax on its shares, since the assessments had not become final, but were in the process of settlement in the Mississippi courts in a proceeding which though partially judicial was also essentially administrative in character. First Nat'l Bank v. Gildart, 64 F.2d 873, 1933 U.S. App. LEXIS 4241 (5th Cir. Miss.), cert. denied, 290 U.S. 631, 54 S. Ct. 50, 78 L. Ed. 549, 1933 U.S. LEXIS 616 (U.S. 1933).

The decision of a board of supervisors approving an assessment in conformity to law can only be questioned on direct appeal from such order. Darnell v. Johnston, 109 Miss. 570, 68 So. 780 (Miss. 1915).

An appeal under this section [Code 1942, § 9804] does not supersede or delay the collection of the taxes. Board of Sup'rs v. Tate, 78 Miss. 294, 29 So. 74 (Miss. 1900).

2. Decision on appeal.

Where court reduced assessed valuation on appeal, tax collector was entitled to ten per cent penalty only in so far as assessment was legal. McKenzie v. Adams-Banks Lumber Co., 157 Miss. 482, 128 So. 334, 1930 Miss. LEXIS 309 (Miss. 1930).

Where appeal is decided in taxpayer’s favor, taxpayer is entitled to refund of taxes illegally collected and also ten per cent penalty collected. McKenzie v. Adams-Banks Lumber Co., 157 Miss. 482, 128 So. 334, 1930 Miss. LEXIS 309 (Miss. 1930).

The circuit court on appeal from an order increasing assessment, where taxes have been paid on said assessment, cannot, after reducing said assessment, order a refund of said taxes. Board of Sup'rs v. Citizens' Nat'l Bank, 119 Miss. 165, 80 So. 530, 1918 Miss. LEXIS 23 (Miss. 1918).

§ 27-35-123. Completion of rolls; clerk to prepare and file copies; penalty for failure.

When the roll is finally completed by the board of supervisors, as provided by law and in accordance with the instructions of the state tax commission, the clerk shall make two (2) fair and correct copies, or reproductions of such copies, of each roll, but in counties having two (2) judicial districts, two (2) for each district, as examined and corrected, if it be corrected. He shall transmit one (1) copy of each roll to the state tax commission within thirty (30) days after the final approval of the rolls by the board under the orders of the state tax commission and he shall be liable on his bond for failure to transmit same by that date. He shall deliver the other copy of each roll to the tax collector upon receipt of approval of the roll by the state tax commission. He shall retain and carefully preserve the original rolls as a public record in his office. The clerk shall make the proper extensions of the total amount of property assessed to every taxpayer, and shall add truly and correctly every page of said copies and carry the results thereof to the recapitulation. He shall add said recapitulation and shall certify to the truth and correctness of all calculations in said copies.

HISTORY: Codes, Hemingway’s 1921 Supp. § 7769i1; 1930, § 3181; 1942, § 9805; Laws, 1920, ch. 323; Laws, 1984, ch. 422, § 3, eff from and after July 1, 1984.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Cross References —

Clerk’s compensation for copying assessment rolls, see §25-3-21.

Effect of theft, loss or destruction of assessment rolls, see §25-55-15.

Definition of “supplemental roll” for purposes of ad valorem taxes and homestead exemptions, see §27-33-11.

Homestead exemptions, see §27-33-35.

Railroad assessment rolls, see §27-35-315.

Certification of county taxes, see §27-39-319.

JUDICIAL DECISIONS

1. In general.

The roll in the hands of the collector is his authority to make sales and conveyances of lands for nonpayment of taxes thereon. McNatt v. Hyman, 204 Miss. 824, 36 So. 2d 161, 1948 Miss. LEXIS 409 (Miss. 1948).

Tax sale purporting to convey entire property does not convey to tax purchaser minerals in the land separately owned and separately assessed by tax collector, when the tax roll in hands of collector showed the separate assessment, and the roll, as well as copies of tax receipts, disclosed fact that taxes on minerals for two years before sale had actually been paid. McNatt v. Hyman, 204 Miss. 824, 36 So. 2d 161, 1948 Miss. LEXIS 409 (Miss. 1948).

§ 27-35-125. Failure of clerk to make copies; other person appointed.

If the clerk fail to make out, certify, and transmit the copies of the assessment rolls as required, he shall forfeit the sum of Five Hundred Dollars ($500.00), to be recovered by action or motion against him and the sureties on his official bond, to be prosecuted by the state; and the board of supervisors shall appoint some other person to make and certify the copies, who shall receive the compensation provided for the clerk. The auditor and president of the board of supervisors shall certify the failure to the district attorney.

HISTORY: Codes, 1857, ch. 3, art 27; 1871, § 1686; 1880, § 506; 1892, § 3798; 1906, § 4311; Hemingway’s 1917, § 6945; 1930, § 3182; 1942, § 9806.

Editor’s Notes —

Section7-7-2, as added by Laws of 1984, Chapter 488, § 90, and amended by Laws of 1985, Chapter 455, § 14 and Laws of 1986, Chapter 499, § 1, provided, at subsection (2) therein, that the words “state auditor of public accounts,” “state auditor”, and “auditor” appearing in the laws of the state in connection with the performance of auditor’s functions transferred to the state fiscal management board, shall be the state fiscal management board, and, more particularly, such words or terms shall mean the state fiscal management board whenever they appear. Thereafter, Laws of 1989, Chapter 532, § 2, amended §7-7-2 to provide that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer, and, more particularly, such words or terms shall mean the State Fiscal Officer whenever they appear. Subsequently, Laws of 1989, ch. 544, § 17, effective July 1, 1989, and codified as §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Cross References —

Definition of “supplemental roll” for purposes of ad valorem taxes and homestead exemptions, see §27-33-11.

§ 27-35-127. Rolls to be examined by commission; corrections and approval.

On receipt of the assessment rolls, or reproductions of such rolls, real or personal, the State Tax Commission shall examine them, and if it find a roll incorrect in any particular it may return it to the board of supervisors for correction; and the board shall cause the same to be corrected in accordance with the recommendations of the commission. However, the order of the commission shall not be inconsistent with Section 27-35-113. The assessor shall receive no salary after the August meeting of the board of supervisors until his roll or rolls have been approved by the commission unless the commission certify that the assessor is not in default with reference to making and filing the assessment rolls; nor shall the members of the board of supervisors receive compensation for their official services, after the August meeting in each year, until the assessment rolls for the year have been approved by the commission, or until the commission shall certify that the board is not in default concerning the assessment rolls. In all cases the certificate of the commission shall be entered on the minutes of the board.

HISTORY: Codes, Hemingway’s 1921 Supp. § 7769m1; 1930, § 3183; 1942, § 9807; Laws, 1920, ch. 323; Laws, 1984, ch. 422, § 4; Laws, 1990, ch. 498, § 5, eff from and after July 1, 1990.

Editor’s Notes —

Laws of 1990, ch. 498, § 8, provides as follows:

“SECTION 8. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Cross References —

Salaries of tax assessors, see §§25-3-3 and25-3-7.

Forfeiture of assessor’s salary for failure to include whole county, see §27-35-73.

Assessment of persons escaping taxation, see §27-35-155.

JUDICIAL DECISIONS

1. In general.

An appeal from action of county supervisors in overruling objections to assessment of property need not be taken following action of the supervisors upon the equalization by the state tax commission after its examination of the recapitulation, but may be taken following the final action of the supervisors upon receipt by them of the certificate from the tax commission showing its receipt of and action upon the tax roll. Evans v. Board of Supervisors, 192 Miss. 188, 5 So. 2d 224, 1941 Miss. LEXIS 32 (Miss. 1941).

If an appeal has been prosecuted following the action of the board of supervisors upon the equalization of assessments by the state tax commission, but the commission after receipt of the roll, shall make further changes therein, the aggrieved party may prosecute a further appeal following the meeting of the supervisors finally approving such changes. Evans v. Board of Supervisors, 192 Miss. 188, 5 So. 2d 224, 1941 Miss. LEXIS 32 (Miss. 1941).

Where a board of supervisors made a general order approving the original assessment of an objector’s land, a recapitulation of the assessment of the property in the county was sent to the state tax commission, which adopted an order equalizing the assessment, and thereafter, at a special meeting, the board of supervisors accepted the equalization made by the commission, whereupon, and within ten days of the adjournment of the special meeting the objector prosecuted an appeal to the circuit court, and at a meeting about two months later the board of supervisors adopted a further order finally approving the assessment as fixed by the commission, such appeal was not premature, on the theory that an appeal did not lie until after the final action of the board of supervisors. Evans v. Board of Supervisors, 192 Miss. 188, 5 So. 2d 224, 1941 Miss. LEXIS 32 (Miss. 1941).

§ 27-35-129. Board to examine roll and determine if new assessment necessary.

The board of supervisors, at its July meeting, shall carefully examine the assessment roll, or rolls, returned by the tax assessor and shall then decide if a new assessment be necessary. If it be found that the assessor is incapable, or that his assessment is so imperfect that it ought not to be approved, even if objections be not filed, the board may appoint some suitable person to proceed immediately to make the assessment. The board of supervisors shall in such case adopt an order setting forth the true facts and conditions and the time necessary for making of a new assessment roll, or rolls, and shall certify the order to the Department of Revenue. The Department of Revenue shall, upon receipt of the certificate from the board of supervisors, determine and notify the board of supervisors when the roll, or rolls, shall be filed, the time for equalization by the board of supervisors, the giving of notice to taxpayers and the time when objections to the roll, or rolls, shall be heard and determined by the board of supervisors. The person appointed to make the assessment shall proceed immediately to make the assessment in the same manner and with the same powers of the tax assessor when assessments are made at the time provided by law, and shall prepare and file the assessment roll, or rolls, within the time prescribed by the order of the department. The person so appointed and discharging the duty shall be allowed the compensation allowed by law to the assessor for like services, and shall have the same deputies allowed by law to the tax assessor. The board of supervisors shall require of the persons appointed the same bond as is required of the tax assessor. The roll, or rolls, made under the provisions of this section shall be the legal assessment roll and the old one shall be thereby annulled.

HISTORY: Codes, 1880, § 501; 1892, § 3785; 1906, § 4294; Hemingway’s 1917, § 6928; 1930, § 3184; 1942, § 9808; Laws, 1926, ch. 210; Laws, 2009, ch. 492, § 72, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 144 provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective July 1, 2010, substituted “Department of Revenue” for “State Tax Commission” throughout; inserted “determine and notify the board of supervisors” preceding “when the roll, or rolls” in the fourth sentence, substituted “department” for “commission” in the fifth sentence and made minor stylistic changes.

Cross References —

Extension of time for filing assessment rolls, see §27-35-81.

Notice to taxpayer of supervisors’ equalization of rolls, see §27-35-83.

Supervisors’ hearing on objections to rolls, see §27-35-89.

Filing of supervisors’ recapitulation with Department of Revenue, see §27-35-111.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation §§ 726, 735 et seq.

CJS.

84 C.J.S., Taxation § 852.

§ 27-35-131. Board of supervisors to equalize assessments.

An assessment roll, or rolls, made by a person appointed by the board of supervisors for that purpose, as provided in Section 27-35-129 shall be made and returned at the time prescribed by the order of the state tax commission, and at the time designated by the order of the state tax commission, the board shall immediately assemble, receive and examine the same, and shall do all things which the law directs to be done if the roll had been received and equalized at the July meeting, except as to the time. The board of supervisors shall have power to increase or decrease the assessment of any property or person and shall cause to be added to the roll by the tax assessor, or the person appointed, any person or property omitted therefrom. Such equalization shall be completed within ten (10) days of the time designated by the state tax commission for the hearing of objections, and shall immediately, by newspaper publication, give notice that such roll, or rolls, so equalized are ready and open for inspection and examination by any taxpayer. The notice required to be given shall designate the time and place where objections to the assessments will be heard and determined. All objections to the assessment of property, as shown by such roll, or rolls, must be made in writing and filed by the taxpayers during the first three (3) days of the meeting and the board shall hear and determine all objections, and shall sit from day to day until the same shall have been disposed of and all corrections made. At the meeting when such objections are heard, the board shall have the power to increase or decrease the assessment of any taxpayer and to add to the assessment roll any person or property found to be omitted therefrom; provided, that when any person or property is added to the roll, or where any assessment is increased, the board shall require the clerk to give notice by mail to such person designating a future date when objections to such assessment or increase will be heard and determined. Such time shall be not less than ten (10) days nor more than fifteen (15) days. When all objections to such roll have been heard and determined, the board of supervisors shall forward to the state tax commission, as provided by law, a recapitulation of said roll, or rolls; and the roll, or rolls, shall be dealt with in all respects as now provided by law for rolls made and filed on the first Monday of July, except as to the time.

HISTORY: Codes, Hutchinson’s 1848, ch. 8, art 17 (23); 1857, ch. 3, art 28; 1871, § 1687; 1880, § 502; 1892, § 3786; 1906, § 4295; Hemingway’s 1917, § 6929; 1930, § 3185; 1942, § 9809; Laws, 1926, ch. 210.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Cross References —

Time for filing assessment roll, see §27-35-81.

Procedure for equalization of rolls, see §27-35-87.

Objections to assessment rolls, see §§27-35-89,27-35-93.

Supervisors’ recapitulation with Department of Revenue, see §27-35-111.

RESEARCH REFERENCES

ALR.

Application of requirement that newspaper be locally published for official notice publication. 85 A.L.R.4th 581.

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation §§ 706 et seq., 57.

CJS.

84 C.J.S., Taxation §§ 704 et seq.

JUDICIAL DECISIONS

1. In general.

The failure of the board of supervisors, at a special meeting called pursuant to an order of the state tax commission, and upon due notice, for the purpose of increasing the assessed value of certain classes of property on the rolls, to set out in the minutes of the order of the state tax commission the percentages “shown on the reverse side” thereof did not render the order of the board of supervisors increasing tax assessments in accordance with the order of the state tax commission void, where it set out what appeared on the face of the order made by the state tax commission and the board did recite and adjudicate the percentages of increase which had been ordered by the state tax commission, in view of the fact that the law only required that the order of the state tax commission should be spread on its minutes and it was only necessary that the substance thereof should be set forth on the minutes of the board of supervisors to show its authority for making the increases required. The essential and controlling features of the tax commission’s order were set forth on the minutes of the board of supervisors sufficient to recite the necessary jurisdictional facts to authorize the board to make the increases in percentages mentioned. Day Bros. v. Board of Sup'rs, 183 Miss. 240, 184 So. 453, 1938 Miss. LEXIS 236 (Miss. 1938).

The notice by mail mentioned in this section [Code 1942, § 9809] is required only where a new assessment is found to be necessary when the board of supervisors examines the assessment roll at its July meeting, due to the assessor being incapable or his assessment being so imperfect that it should not be approved, whether objections thereto be filed or not, and where the board is authorized to appoint some suitable person to thereafter proceed to make the new assessment as provided for in Code 1942, § 9808, and has no application to an increase of assessments by way of equalization of assessments. Day Bros. v. Board of Sup'rs, 183 Miss. 240, 184 So. 453, 1938 Miss. LEXIS 236 (Miss. 1938).

An assessment was not invalid, where, the roll not having been returned and no action having been taken at the July meeting, the board of supervisors on the first Monday of August extended the time until the first Monday of September, and the roll was filed August 17, and approved by the board without notice to taxpayers on the first Monday of September. McGuire v. Union Inv. Co., 76 Miss. 868, 25 So. 367, 1899 Miss. LEXIS 3 (Miss. 1899).

If the board failed to “immediately assemble,” the taxpayer cannot complain. Wolfe v. Murphy, 60 Miss. 1, 1882 Miss. LEXIS 1 (Miss. 1882).

If a new assessment be ordered, the old one is thereby abandoned. Stovall v. Connor, 58 Miss. 138, 1880 Miss. LEXIS 106 (Miss. 1880).

§ 27-35-133. Validation of land roll; correction and revision.

The board of supervisors of any county is hereby authorized to declare and proclaim the current land assessment roll to be in force and effect for one (1) additional year, when in the opinion of the board, the roll is in satisfactory condition, and may be corrected by the board so that the assessment therein will be uniform and equal with the assessment of other property in the county, and will not cause financial loss to the county, nor injustice to any individual taxpayer. The board shall enter an order on its minutes at its January meeting in the year following the year in which the land assessment roll was made, declaring that a new land assessment will not be made for the current year, and that the latest land roll will be corrected and revised, and approved as the land assessment for that year. The board shall require its clerk to make and send promptly by mail a certified copy of the order to the county tax assessor and to the state tax commission, and a copy of the order shall be published in the form of a notice to the taxpayers of the county. It shall be the duty of the tax commission to furnish the assessor, the clerk, and the board with all needed sheets and other forms for correcting and approving the roll as so corrected; but new binders will not be used.

HISTORY: Codes, 1892, § 3790; 1906, § 4299; Hemingway’s 1917, § 6933; 1930, § 3186; 1942, § 9810; Laws, 1899, ch. 31; Laws, 1918, ch. 136; Laws, 1950, ch. 298, § 3.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

JUDICIAL DECISIONS

1. In general.

The assessor making reassessment of lands should be paid out of the county treasury and not out of the state treasury. Brook v. Wilson, 120 Miss. 255, 82 So. 74, 1919 Miss. LEXIS 83 (Miss. 1919).

If a new assessment be ordered, the old one is thereby abandoned. Stovall v. Connor, 58 Miss. 138, 1880 Miss. LEXIS 106 (Miss. 1880).

§ 27-35-135. Consideration of land roll; procedure as to changes.

When the land roll is ordered by the board to be declared in force for the year following the year in which it was made, the assessor shall assemble, for presentation to the board, all necessary information which is obtainable with respect to the taxable real property in the county, and shall present to the board at its July meeting his recommendation of the changes which include the addition of buildings not on the roll, changes in ownership, subdivisions of tracts of land, and destruction of buildings, and other information which is pertinent to the circumstances enumerated in Sections 27-35-143 and 27-35-147, or as may be requested by the board, to enable it to make such changes as will cause the taxes to be charged to the person or property liable therefor, and to fix the assessments of property according to the value thereof, to the end that all property shall be assessed and taxed uniformly and equally. The board shall proceed to consider the land assessment roll along with the personal property assessment roll as is required by Sections 27-35-83 and 27-35-87, Mississippi Code of 1972, in the same manner as is done in the year in which the land roll is made. The board shall make a record of its changes, and if expedient the board may prepare, or have prepared, new pages to replace any page or pages in the roll where changes are so numerous as to cause confusion and uncertainty in the description of any property and of any individual assessment. The pages which are replaced shall be marked void by the clerk, who shall place the new pages in the roll at the place in the roll immediately following the pages marked void, and shall certify copies of the new pages, one (1) to the tax collector, and one (1) to the tax commission. The tax collector and the tax commission shall place the pages received in their respective copies of the roll.

The board shall publish a notice to the taxpayers as required by Section 27-35-83 that the roll is open for inspection and shall meet and hear objections as provided by Sections 27-35-89 and 27-35-93. When all objections have been heard, the board shall approve finally, by order, the roll as so corrected and revised, and the clerk of the board shall prepare a new recapitulation and a new certificate for the corrected roll and deliver one (1) copy to the tax collector and one (1) copy to the state tax commission. The roll so approved shall be the legal roll, and the values thus fixed shall be the legal value of the property described for the payment of taxes, and it shall be the duty of each and every taxpayer to pay his taxes thereon according to such value.

HISTORY: Codes, 1906, § 4301; Hemingway’s 1917, § 6935; 1930, § 3187; 1942, § 9811; Laws, 1898, p 50; Laws, 1918, ch. 136; Laws, 1950, ch. 298, § 4.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Cross References —

Notice to taxpayer of equalization of rolls, see §27-35-83.

Procedure for equalization of rolls, see §27-35-87.

Equalization of rolls, see §27-35-131.

Changes in assessments, see §§27-35-143 through27-35-149.

JUDICIAL DECISIONS

1. In general.

Where land assessment rolls which had been equalized and approved were destroyed in courthouse fire prior to filing of a copy thereof with the state tax commission and no copy of the rolls was left in existence, notice of special meeting of board of supervisors to consider “the matter of assessment rolls” did not constitute sufficient notice to property owners that reassessment would be ordered at that meeting so that such reassessment, as so ordered, and tax sales held thereunder were void, particularly in view of the facts that the reassessment was equalized at a subsequent meeting without having been designated by the board as the time for such equalization, and approved at a later special meeting, without proper notice to the taxpayers as to what was to be done at either the meeting at which the reassessment was equalized or the meeting at which the objections could be heard and the rolls approved. State v. Butler, 197 Miss. 218, 21 So. 2d 650, 1945 Miss. LEXIS 287 (Miss. 1945).

§ 27-35-137. Compensation for reassessment.

Upon the return and approval by the board of such land roll, the board may allow the assessor, or person appointed by the board to make such reassessment, such compensation as allowed for a regular assessment. The clerk shall receive the same fee for making copies of said roll as is allowed for making copies of a regular assessment.

HISTORY: Codes, 1906, § 4300; Hemingway’s 1917, § 6934; 1930, § 3188; 1942, § 9812; Laws, 1898, ch. 31; Laws, 1918, ch. 136.

Cross References —

Clerk’s compensation for copying assessment rolls, see §25-3-21.

JUDICIAL DECISIONS

1. In general.

The compensation due the county assessor for special assessments upon land is payable out of the county treasury and not out of the state treasury. Brook v. Wilson, 120 Miss. 255, 82 So. 74, 1919 Miss. LEXIS 83 (Miss. 1919).

§ 27-35-139. Correction of assessments between county lines.

Boards of supervisors of adjoining counties may employ a person or persons to assess and correct assessments between county lines. For such services they may pay a compensation not exceeding Five Dollars ($5.00) per day. The assessor may do this work, and, if deemed necessary, they may employ a surveyor to aid in its performance.

HISTORY: Codes, 1906, § 4302; Hemingway’s 1917, § 6936; 1930, § 3189; 1942, § 9813; Laws, 1898, p 50.

§ 27-35-141. Board may have new assessment roll made when same destroyed.

In case of the destruction or mutilation of an assessment roll, or reproduction thereof, the board of supervisors may have duplicate copies made from copies on file in the office of the state tax commission, or in the office of the chancery clerk; and when certified to be correct by the clerk, the copy shall be treated and recognized as the legal roll. All orders of the board of supervisors adopted before the destruction or mutilation of such roll, either increasing or decreasing the assessment of any property, shall apply to the copy of such roll made as herein provided. In case an assessment roll, or rolls, be lost, destroyed, or stolen before the copies have been made and filed as provided by law, the board of supervisors shall order a new assessment made and a new roll, or rolls, prepared in the manner required by law when made at the regular time, and the board of supervisors and all other officers, either county or state, shall perform all duties in reference to said roll, or rolls, as if made at the regular time. The tax assessor, board of supervisors, and chancery clerk, shall receive compensation for making a new roll as herein provided in the same amount as required to be paid if made at the regular time. The state tax commission shall furnish blank rolls when requested by a board of supervisors.

HISTORY: Codes, Hemingway’s 1921 Supp § 7769n1; 1930, § 3190; 1942, § 9814; Laws, 1920, ch. 323; Laws, 1926, ch. 214; Laws, 1984, ch. 422, § 5, eff from and after July 1, 1984.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Cross References —

Effect of theft, loss or destruction of assessment rolls, see §25-55-15.

Further procedure for change of assessment, see §27-35-149.

JUDICIAL DECISIONS

1. In general.

Where land assessment rolls which had been equalized and approved were destroyed in courthouse fire prior to filing of a copy thereof with the state tax commission and no copy of the rolls was left in existence, notice of special meeting of county board of supervisors to consider “the matter of assessment rolls” did not constitute sufficient notice to property owners that reassessment would be ordered at that meeting so that such reassessment and tax sales held thereunder were void, particularly in view of the facts that the reassessment was equalized at a subsequent meeting without having been designated by the board as the time for such equalization, and approved at a later special meeting, without proper notice to the taxpayers as to what was to be done at either the meeting at which the reassessment was equalized or the meeting at which the objections could be heard and the rolls approved. State v. Butler, 197 Miss. 218, 21 So. 2d 650, 1945 Miss. LEXIS 287 (Miss. 1945).

§ 27-35-143. Change of assessment in certain cases.

The board of supervisors of each county shall have power, upon application of the party interested, or by the assessor on behalf of such party, or otherwise as prescribed in Sections 27-35-145 through 27-35-149, to change, cancel or decrease an assessment in the manner herein provided at any time after the assessment roll containing such assessment has been finally approved by the State Tax Commission, and prior to the last Monday in August next, under the following circumstances and no other:

1. When the same property has been assessed more than once to one or more persons.

2. When a clerical error has been made in transcribing the assessment from the tax list to the assessment roll, or from the assessment roll to the copies, or in amending the original assessment roll, in making the equalization of assessments, or in carrying out the instructions of the State Tax Commission.

3. When an error in addition or multiplication has been made in the compilation of the tax list, roll or copy of the roll.

4. When there is an assessment of property which never existed, or was not owned by or in the possession of the party to whom assessed, on the next preceding tax lien date.

5. When the assessment is in the name of another than the owner of the property on the next preceding tax lien date.

6. When the assessment is so indefinite as to give a vague or imperfect description of the property assessed.

7. When the property assessed is nontaxable, or was not subject to taxation on the next preceding tax lien date.

8. When the property is not liable to a special district tax levy for which it has been assessed.

9. When the property, after the next preceding tax lien date, but before the payment of taxes due thereon, has ceased to exist, on account of death or destruction by fire, explosion, storm, flood, earthquake, lightning, or other inevitable accident or act of Providence; or has depreciated in value on account of any such accident or occurrence as the foregoing.

Provided, however, that where property has been insured the amount collected as insurance by reason of such loss shall be taken into account by the board in reducing the assessment, or refunding any tax payment thereon.

10. When the assessment does not show the correct number of acres, actually in the property described, or the correct quantity of any property.

11. When lands have been assessed and incorrectly classified; or when buildings and improvements have been assessed which were not on the land, at the preceding tax lien date; or where the buildings and improvements, at the preceding tax lien date, were exempt from assessment and taxation.

12. When the property has been assessed for more than its actual value; but in such cases the board shall require proof, under oath, of such excessive assessment by two (2) or more competent witnesses who know of their own personal knowledge that the property is assessed for a higher sum than its true value.

13. When the property has been assessed as subject to state taxes and is exempt; or when the property has been assessed as subject to county and district taxes and is exempt from such taxes.

14. When buildings and improvements have been assessed with the land, but are owned by someone other than the owner of the land.

HISTORY: Codes, 1857, ch. 3, art 29; 1871, § 1688; 1880, § 507; 1892, § 3799; 1906, § 4312; Hemingway’s 1917, § 6946; 1930, § 3191; 1942, § 9815; Laws, 1934, ch. 187; Laws, 1950, ch. 298, § 5; Laws, 1993, ch. 466, § 1, eff from and after July 1, 1993.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Cross References —

Changes in municipal assessments, see §21-33-43.

OPINIONS OF THE ATTORNEY GENERAL

Tax collector is required to accept payment of taxes tendered to him, regardless of whether tax collector/assessor challenges validity of change in assessment made by Board of Supervisors. Hosey, May 9, 1991, A.G. Op. #91-0369.

Miss. Code Section 27-35-143(12) specifically allows for taxpayer to make a written objection to assessment “when the property has been assessed for more than its actual value”. McWilliams Jan. 20, 1993, A.G. Op. #92-1018.

Only recourse left to county tax collector was to seek payment for back taxes owed from former owner of building where building was always assessed separately from land and building was deserted and torn down. Dillard, Feb. 24, 1994, A.G. Op. #93-1009.

Section 27-35-143(10) governs the correcting of land roll errors for the assessment of an incorrect number of acres. This change must be made prior to the last Monday in August. James, August 14, 1995, A.G. Op. #95-0539.

Section 27-35-143 allows for changes in assessment which increase taxes on the property being assessed. Collier, August 23, 1995, A.G. Op. #95-0164.

The Board of Supervisors may require proof to verify a particular land use in deciding a change of assessment application. Goff, March 27, 1998, A.G. Op. #98-0136.

A county board of supervisors, upon finding consistent with fact and spread upon its minutes that an entity is entitled to a tax exemption for the current year and was so entitled for the previous year, may amend the assessment roll for the previous year, and may authorize a refund of taxes paid pursuant thereto when such amendment and authorization is ordered within the time limit prescribed by this section. Barry, February 19, 1999, A.G. Op. #99-0071.

The tax assessor and collector of a county is not empowered to change assessments upon approved tax rolls prior to submitting such changes to the board of supervisors for its approval, and the board of supervisors may not delegate such power to the tax assessor and collector. Tucker, Jan. 28, 2000, A.G. Op. #2000-0019.

Only the assessment roll for 1999 could be amended to show property in question as exempt, so that the taxes for 1999 could be refunded. Reynolds, April 28, 2000, A.G. Op. #2000-0212.

If a vehicle which cannot properly be classified as manufactured housing or a mobile home has been put on the land rolls, then it is incorrectly classified and the tax assessor/collector should use the procedures for change of assessment contained in Title 27, Chapter 35. Martin, III, Apr. 20, 2001, A.G. Op. #01-0231.

If a board of supervisors has heard and accepted proper testimony and finds from the evidence presented to it that property was assessed for more than its actual value, a change in the assessment is warranted. Barry, Sept. 13, 2002, A.G. Op. #02-0528.

There is no provision for taxes being reimbursable pro rata for fractional parts of a tax year after the property is acquired by a charitable or benevolent organization. Hollimon, Dec. 6, 2002, A.G. Op. #02-0677.

Provided the County Board of Supervisors finds in accordance with Section 27-35-143(12) that property was assessed in excess of it actual value, then the Board may correct the assessment. Barry, Jan. 24, 2003, A.G. Op. #03-0026.

Since the tax sales and foreclosure sale of property were void, it appears that the assessment for the 2003 roll is “in the name of another than the owner of the property,” and, if the board of supervisors so finds, then it may use the provisions of this section to correct the 2003 roll and allow homestead exemption, if completed prior to the last Monday in August, 2004. Hollimon, July 16, 2004, A.G. Op. #04-0239.

Where August 2002 and August 2003 tax sales and the April 2001 foreclosure sale were void, if the board of supervisors makes the appropriate findings, it may use the provisions of this section to direct that the property be assessed in the individual’s name for the 2004 tax year and allow homestead exemption for 2004 without the need of further filing by the individual property owner. Hollimon, July 16, 2004, A.G. Op. #04-0239.

Section 27-35-143(9) is directive in nature and requires boards of supervisors to take insurance proceeds into account when deciding to change, cancel or decrease the assessment of ad valorem taxes. Meadows, Mar. 10, 2006, A.G. Op. #06-0060.

RESEARCH REFERENCES

ALR.

Who may complain of underassessment or nonassessment of property for taxation. 5 A.L.R.2d 576.

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation §§ 706 et seq., 57.

CJS.

84 C.J.S., Taxation §§ 769, 771-782.

JUDICIAL DECISIONS

1. In general.

2. Construction and application.

3. —Timing.

4. —Banks.

5. —Applicability to personal property.

6. Destruction or deterioration by accident or act of providence; insurance.

7. Timber lands; removal of timber.

1. In general.

Denying a board of supervisors’ motion to dismiss an appeal of its decision to assess ad valorem taxes for property the taxpayer leased from an airport was not error as nothing in Miss. Code Ann. §§27-35-143,27-35-93, or11-51-77 required an application before filing an appeal with the court. Rankin Cty. Bd. of Supervisors v. Lakeland Income Props., LLC, 241 So.3d 1279, 2018 Miss. LEXIS 198 (Miss. 2018).

This section [Code 1942, § 9815] is constitutional. Board of Sup'rs v. Tate, 78 Miss. 294, 29 So. 74 (Miss. 1900).

2. Construction and application.

Owner of real property was not entitled to a reduction in the assessment of that property where it had failed to comply with §27-35-143(12) by not producing competent evidence that its property had been assessed for a higher sum than its true value. Knights & Daughters of Tabor v. Mound Bayou, 404 So. 2d 548, 1981 Miss. LEXIS 2228 (Miss. 1981).

The actual or true value of property, assessment in excess of which entitles a taxpayer to relief under this section [Code 1942, § 9815], is its market value and not the cost of construction. Cleveland v. T. V. Cable Co., 239 Miss. 184, 121 So. 2d 862, 1960 Miss. LEXIS 279 (Miss. 1960).

Before the state tax commission could lawfully reject or disapprove an order of the board of supervisors making a reduction of an ad valorem assessment on real estate, the commission must have before it competent evidence to the effect that the order of the board of supervisors is in fact erroneous. Stuart v. Board of Supervisors, 195 Miss. 1, 11 So. 2d 212, 1943 Miss. LEXIS 115 (Miss. 1943).

The effect of such an unlawful rejection of the order of a board of supervisors reducing an ad valorem assessment of real estate was to leave the order of the board of supervisors, made in response to the petition of the taxpayer, in full effect, and the taxpayer was entitled to equitable relief, as against the contention that upon receipt of the tax commission order disapproving the decision of the board of supervisors, the board should have entered an order denying the taxpayer’s petition so that the taxpayer could appeal at law from such order, since the statute made no provision for any such action on the part of the board of supervisors. Stuart v. Board of Supervisors, 195 Miss. 1, 11 So. 2d 212, 1943 Miss. LEXIS 115 (Miss. 1943).

Where the state tax commission rejected and and disapproved such order without referring to any evidence whatsoever, without hearing or notice to the taxpayer, and denying the taxpayer’s request to present the evidence on which the board’s order was based, order of rejection and disapproval was void and in violation of the constitutional provision that no property shall be assessed for taxes at more than its actual value. Stuart v. Board of Supervisors, 195 Miss. 1, 11 So. 2d 212, 1943 Miss. LEXIS 115 (Miss. 1943).

Since a taxpayer would have been entitled to an appeal to the circuit court and trial de novo therein from an unfavorable decision of the board of supervisors on the question of reduction of ad valorem assessment on his property, and the jury therein would be governed by an instruction that no specific parcel of real estate may be assessed at more than its actual value, the right of the taxpayer in this respect could not be less with respect to a review by the state tax commission of a favorable decision of the board of supervisors, the state tax commission being subject to the same instruction. Stuart v. Board of Supervisors, 195 Miss. 1, 11 So. 2d 212, 1943 Miss. LEXIS 115 (Miss. 1943).

Where owner’s option to federal government to purchase land on or before December 31, 1934, provided that payment should be made upon approval of title, and option was duly accepted but title was not approved until after January 1, 1935, 1935 taxes held assessable to owner notwithstanding government entered into possession of land pending acceptance of conveyance thereof. Southern Forest Land Co. v. Amite County, 176 Miss. 130, 168 So. 286, 1936 Miss. LEXIS 124 (Miss. 1936).

Where petition alleged petitioner owned no personal property, petitioner could not have assessment stricken from rolls under statute relied on. George County Bridge Co. v. Board of Sup'rs, 158 Miss. 501, 130 So. 488, 1930 Miss. LEXIS 60 (Miss. 1930).

Order not reviewable by state tax commission, when made under this section [Code 1942, § 9815]. Board of Sup'rs v. Laurel Mills, 130 Miss. 454, 94 So. 448, 1922 Miss. LEXIS 222 (Miss. 1922).

The board of supervisors may correct an assessment on application of the party interested where there is a known overvaluation of property assessed and a clerical error in the assessment roll. Board of Sup'rs v. Dale, 110 Miss. 671, 70 So. 828, 1915 Miss. LEXIS 100 (Miss. 1915).

3. —Timing.

Application may be made for change in assessment roll at any time before taxes have been collected or distress proceedings taken. Franklin County v. Homochitto Lumber Co., 164 Miss. 654, 146 So. 304, 1933 Miss. LEXIS 270 (Miss. 1933).

The board of supervisors may change assessed value of property for reasons which could have been brought to its attention before the assessment roll was approved. State ex rel. Knox v. Board of Supervisors, 146 Miss. 345, 111 So. 594, 1927 Miss. LEXIS 206 (Miss. 1927).

This section [Code 1942, § 9815] applies to personal as well as real property. Jennings v. Board of Sup'rs, 79 Miss. 523, 31 So. 107 (Miss. 1901); Kuhn Bros. v. Warren County, 98 Miss. 879, 54 So. 442, 1910 Miss. LEXIS 137 (Miss. 1910).

An owner alleging that he had repeatedly offered his lands for sale at one-half the assessed valuation without alleging that the lands were overassessed by accident and without showing that he had made a timely objection to the assessment, was not entitled to the reduction authorized by the statute. Forsdick v. Board of Sup'Rs., 25 So. 294 (Miss. 1899).

4. —Banks.

Where bank voluntarily paid taxes and did not avail itself of statutory remedies to cure alleged errors, receiver of bank held not entitled to mandamus to compel attorney general to approve refund. Selig v. Price, 167 Miss. 612, 142 So. 504, 1932 Miss. LEXIS 204 (Miss. 1932).

Capital and surplus of bank for taxation purposes is difference between aggregate true value of real estate and aggregate true value of all assets; where value of bank’s land is deducted from total value of all its assets as shown by bank’s statement, land is not over-valued for tax purposes. National Bank of Gulfport v. Board of Sup'rs, 159 Miss. 62, 132 So. 95, 1931 Miss. LEXIS 42 (Miss. 1931).

Bank which in rendering tax statement deducted value of real estate from total assets could not have assessment of its capital stock abated on ground actual value of real estate exceeded true value of capital surplus. National Bank of Gulfport v. Board of Sup'rs, 159 Miss. 62, 132 So. 95, 1931 Miss. LEXIS 42 (Miss. 1931).

5. —Applicability to personal property.

Cut over lands assessed for taxation as timbered lands, is entitled to reduction in assessment to the value of the land. Board of Sup'rs v. Mobile & O. R. Co., 99 Miss. 845, 56 So. 173, 1911 Miss. LEXIS 260 (Miss. 1911).

6. Destruction or deterioration by accident or act of providence; insurance.

This section [Code 1942, § 9815] applies only where the destruction of the property is fully covered by insurance. Kuhn Bros. v. Warren County, 98 Miss. 879, 54 So. 442, 1910 Miss. LEXIS 137 (Miss. 1910).

This section [Code 1942, § 9815] is mandatory on the board of supervisors to reduce an assessment to the true value of the property in case of destruction or deterioration in value, and a reduction may be compelled by the courts. Kuhn Bros. v. Warren County, 98 Miss. 879, 54 So. 442, 1910 Miss. LEXIS 137 (Miss. 1910).

Deterioration in the value of land caused by the usual flow of the Mississippi is not a deterioration by any casualty. Forsdick v. Board of Sup'Rs., 25 So. 294 (Miss. 1899).

7. Timber lands; removal of timber.

Where timber has been wrongfully assessed as being on land, on the owner’s application, the board should make a reduction. Board of Sup'rs v. Cox, 114 Miss. 276, 75 So. 118, 1917 Miss. LEXIS 30 (Miss. 1917).

Where property had been assessed as standing timber which prior to such assessment had been completely removed and converted to personalty and taxed as such, the assessment on standing timber should be canceled. Board of Super's. v. Trexler Lumber Co., 109 Miss. 372, 69 So. 181, 69 So. 663, 1915 Miss. LEXIS 167 (Miss. 1915).

Where wild lands were assessed by a separate valuation of the land and the timber and approved by the board of supervisors, such assessment could only be questioned by a direct appeal therefrom. Darnell v. Johnston, 109 Miss. 570, 68 So. 780 (Miss. 1915).

If the board of supervisors assess land by an arbitrary valuation in taking into consideration the value of the timber growing thereon and assessing the land exclusive of the timber the court, in an action seeking to have the board reassess the land, can compel a reassessment in conformity with the equality and uniformity clause of the Constitution. Darnell v. Johnston, 109 Miss. 570, 68 So. 780 (Miss. 1915).

§ 27-35-145. Application for change of assessment; hearing; order.

Any person desiring a change in assessment as provided in Section 27-35-143 shall make, in writing, an application in duplicate to the board of supervisors of the county where such assessment is made (or the tax assessor of the county may make such applications for him) on the forms prescribed, setting forth the grounds for the reduction, change, or cancellation claimed. At any meeting, either regular, special, or adjourned, the board of supervisors may hear and determine the matter and shall require such evidence as, in its opinion, is necessary to substantiate the application. If the board approves the application it shall adopt an order setting forth its conclusions, which order shall be dealt with as hereinafter provided. The state tax commission shall prescribe and furnish the forms necessary for complying with the provisions of this section.

HISTORY: Codes, 1930, § 3192; 1942, § 9816.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation §§ 712 et seq.

CJS.

84 C.J.S., Taxation §§ 826 et seq.

§ 27-35-147. Changes of assessments on motion of board or other officer.

The board of supervisors, upon its own motion, or upon notice from the tax assessor, the state tax commission, or other officer authorized to assess, or have assessed property escaping taxation, shall have power, at any time in the current year that an assessment roll is in force, to increase an assessment subject to approval as hereinafter provided, or to assess property or persons omitted from such roll or rolls under the following circumstances:

1. When lands have been assessed and buildings and improvements thereon have been omitted from the roll.

2. When the value of lands, assessed according to the number of acres or as an entire tract, has increased because actually subdivided into lots or smaller tracts, on or before the preceding tax lien date.

3. When the value of the lands has been increased by reason of changes or improvements made in or on adjacent lands before the preceding tax lien date, and the lands have been assessed without taking into consideration the changed conditions.

4. When lands or improvements thereon have been listed as exempt from taxation, but were subject to assessment and taxation on the preceding tax lien date.

5. When the property is liable for a special district levy tax but has not been assessed for the benefit of such district.

When the board of supervisors shall change any assessment as provided in this section, it shall require its clerk to give ten (10) days’ notice in writing, and the notice may be given by mail to the last known address of the party, or by newspaper publication, and all objections to such change shall be heard at the next meeting of the board of supervisors. The party affected by the order may appeal from the decision of the board in the manner provided for appeal from other assessments.

HISTORY: Codes, 1857, ch. 30, art 29; 1871, § 1688; 1880, § 507; 1892, § 3799; 1906, § 4312; Hemingway’s 1917, § 6946; 1930, § 3193; 1942, § 9817; Laws, 1950, ch. 298, § 6.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Cross References —

Objections to assessment rolls, see §§27-35-89,27-35-93.

Equalization of rolls, see §27-35-131.

Assessment of property or persons having escaped taxation, see §27-35-155.

OPINIONS OF THE ATTORNEY GENERAL

Any increase in taxes pursuant to changes in the assessment under Section 27-35-147 shall be due and payable upon the final order of the board of supervisors adopting such a change in assessment of the property and the approval of the state tax commission as provided for by Section 27-35-149. Collier, August 23, 1995, A.G. Op. #95-0164.

While a county board of supervisors has ample authority in the law to examine property listed on the tax rolls as tax exempt and to ask for information from the property owner in order to determine the correctness of the exemption, there is no authority under the home rule statute for the county to monitor hospitals for compliance with §27-31-1(f). Haque, Feb. 22, 2002, A.G. Op. #02-0039.

RESEARCH REFERENCES

ALR.

Sufficiency of compliance with statute providing for service by mail of notice in tax procedure. 155 A.L.R. 1279.

Application of requirement that newspaper be locally published for official notice publication. 85 A.L.R.4th 581.

JUDICIAL DECISIONS

1. Constitutionality.

2. Construction and application.

1. Constitutionality.

A statute authorizing the board of supervisors at any time to change an assessment to cover improvements on land was constitutional. Board of Sup'rs v. Tate, 78 Miss. 294, 29 So. 74 (Miss. 1900).

2. Construction and application.

Board of supervisors did not have the authority to reassess an owner’s property after it approved the tax roll under Miss. Code Ann. §27-35-147, as an incorrect valuation due to the owner’s failure to comply with Miss. Code Ann. §27-35-50(4)(d) was not an incorrect classification of its land, and a special valuation under §27-35-50(d) was not an exemption. 3545 Mitchell Rd., LLC v. Bd. of Supervisors, 62 So.3d 379, 2011 Miss. LEXIS 167 (Miss. 2011).

The law authorizing the board of supervisors to change assessment at any time held not repealed. State ex rel. Knox v. Board of Supervisors, 146 Miss. 345, 111 So. 594, 1927 Miss. LEXIS 206 (Miss. 1927).

An order made by the board of supervisors under this section [Code 1942, § 9817] is not subject to review by the state tax commission. Board of Sup'rs v. Laurel Mills, 130 Miss. 454, 94 So. 448, 1922 Miss. LEXIS 222 (Miss. 1922).

Such former statute did not authorize an increase of assessment because the value of land was enhanced by the building of a railroad near it. Hancock County Sup'rs v. Simmons, 86 Miss. 302, 38 So. 337, 1905 Miss. LEXIS 37 (Miss. 1905).

A former statute (Code 1892, § 3799), authorizing the board of supervisors to increase or decrease assessments in case of additions to or deterioration of property was applicable to assessments of personal as well as real property. Jennings v. Board of Sup'rs, 79 Miss. 523, 31 So. 107 (Miss. 1901).

The proceeding of a board of supervisors in charging as an additional assessment on land an oil mill placed on the land after the original assessment was not void because the tax collector gave in the oil mill as personalty, when it was fixed to the land. Board of Sup'rs v. Tate, 78 Miss. 294, 29 So. 74 (Miss. 1900).

§ 27-35-149. Further procedure under §§ 27-35-143 through 27-35-147.

It shall be the duty of the board of supervisors in carrying out the provisions of Sections 27-35-143 through 27-35-147 to make such changes in assessments as will cause the taxes to be charged to the person or property liable therefor, and to fix the assessments of property according to the true value thereof, to the end that all property shall be assessed and taxed equally and uniformly. In all cases, the board shall adopt an order and enter the same on its minutes, and shall show in its order the page and line of the assessment roll where such change or correction is made.

Upon receipt of the order (and application, if one be required), the clerk of the board of supervisors shall transmit a certified copy of the order to the tax collector of his county and shall file the application as a record in his office. No assessment shall be increased or decreased and no credit to or charge against the tax collector of any county on account of such increase or decrease shall be entered by the Auditor of Public Accounts or by the county auditor except as shown by an order adopted by the board of supervisors as provided herein. All changes in assessment made under the provisions hereof shall be entered on the proper line and page of the assessment roll in force, and the clerk and tax collector shall keep the proper record of all such changes, increases or decreases. Nothing in this and Sections 27-35-143 through 27-35-147 shall be construed to affect or modify any law with reference to the assessing of property which has escaped taxation in former years.

HISTORY: Codes, 1930, § 3194; 1942, § 9818; Laws, 1998, ch. 453, § 1; Laws, 2002, ch. 345, § 1, eff from and after passage (approved Mar. 18, 2002.).

Editor’s Notes —

Section7-7-2, as added by Laws of 1984, Chapter 488, § 90, and amended by Laws of 1985, Chapter 455, § 14 and Laws of 1986, Chapter 499, § 1, provided, at subsection (2) therein, that the words “state auditor of public accounts,” “state auditor”, and “auditor” appearing in the laws of the state in connection with the performance of auditor’s functions transferred to the state fiscal management board, shall be the state fiscal management board, and, more particularly, such words or terms shall mean the state fiscal management board whenever they appear. Thereafter, Laws of 1989, Chapter 532, § 2, amended §7-7-2 to provide that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer, and, more particularly, such words or terms shall mean the State Fiscal Officer whenever they appear. Subsequently, Laws of 1989, ch. 544, § 17, effective July 1, 1989, and codified as §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Cross References —

Proceedings in case of undervaluation by taxpayer, see §27-35-29.

Assessment of lands, see §27-35-49.

Assessment of property which has escaped taxation in former years, see §27-35-155.

OPINIONS OF THE ATTORNEY GENERAL

The clerk of the board of supervisors would not be authorized to charge fees for certifying the proceedings of the board of supervisors to the state tax commission. Compensation for this service is covered in the section providing for compensation for public services not otherwise provided for. 1937-39, A.G. Op. p. 117.

Any increase in taxes pursuant to changes in the assessment under Section 27-35-147 shall be due and payable upon the final order of the board of supervisors adopting such a change in assessment of the property and the approval of the state tax commission as provided for by Section 27-35-149. Collier, August 23, 1995, A.G. Op. #95-0164.

JUDICIAL DECISIONS

1. In general.

Before the state tax commission could lawfully reject or disapprove an order of the board of supervisors making a reduction of an ad valorem assessment on real estate, the commission must have before it competent evidence to the effect that the order of the board of supervisors is in fact erroneous. Stuart v. Board of Supervisors, 195 Miss. 1, 11 So. 2d 212, 1943 Miss. LEXIS 115 (Miss. 1943).

The effect of such an unlawful rejection of the order of a board of supervisors reducing an ad valorem assessment of real estate was to leave the order of the board of supervisors, made in response to the petition of the taxpayer, in full effect, and the taxpayer was entitled to equitable relief, as against the contention that upon receipt of the tax commission order disapproving the decision of the board of supervisors, the board should have entered an order denying the taxpayer’s petition so that the taxpayer could appeal at law from such order, since the statute made no provision for any such action on the part of the board of supervisors. Stuart v. Board of Supervisors, 195 Miss. 1, 11 So. 2d 212, 1943 Miss. LEXIS 115 (Miss. 1943).

Where the state tax commission rejected and disapproved such order without referring to any evidence whatsoever, without hearing or notice to the taxpayer, and denying the taxpayer’s request to present the evidence on which the board’s order was based, order of rejection and disapproval was void and in violation of the constitutional provision that no property shall be assessed for taxes at more than its actual value. Stuart v. Board of Supervisors, 195 Miss. 1, 11 So. 2d 212, 1943 Miss. LEXIS 115 (Miss. 1943).

Since a taxpayer would have been entitled to an appeal to the circuit court and trial de novo therein from an unfavorable decision of the board of supervisors on the question of reduction of ad valorem assessment on his property, and the jury therein would be governed by an instruction that no specific parcel of real estate may be assessed at more than its actual value, the right of the taxpayer in this respect could not be less with respect to a review by the state tax commission of a favorable decision of the board of supervisors, the state tax commission being subject to the same instruction. Stuart v. Board of Supervisors, 195 Miss. 1, 11 So. 2d 212, 1943 Miss. LEXIS 115 (Miss. 1943).

§ 27-35-151. Meetings of board of supervisors.

If the board of supervisors fail to meet at the times appointed, it shall be convened by the president thereof as speedily as practicable, for the discharge of the duties prescribed by this chapter. If any member of the board fail to discharge the duties required of him by this chapter, or to attend the meetings of the board for that purpose without sufficient excuse, he shall be fined by the board in the sum of One Hundred Dollars ($100.00), on which a scire facias shall issue, returnable to the next term of the circuit court, to be therein proceeded upon according to law.

HISTORY: Codes, Hutchinson’s 1848, ch. 8, art 17 (39); 1857, ch. 3, art 64; 1871, § 1730; 1880, § 556; 1892, § 3848; 1906, § 4365; Hemingway’s 1917, § 7004; 1930, § 3195; 1942, § 9819.

§ 27-35-153. Addition to rolls by assessor.

The assessor, after returning his roll, may add any person or thing to it at any time before the adjournment of the first equalization term of the board of supervisors.

HISTORY: Codes, 1871, § 1689; 1880, § 509; 1892, § 3800; 1906, § 4313; Hemingway’s 1917, § 6947; 1930, § 3196; 1942, § 9820.

OPINIONS OF THE ATTORNEY GENERAL

The tax assessor and collector of a county is not empowered to change assessments upon approved tax rolls prior to submitting such changes to the board of supervisors for its approval, and the board of supervisors may not delegate such power to the tax assessor and collector. Tucker, Jan. 28, 2000, A.G. Op. #2000-0019.

JUDICIAL DECISIONS

1. In general.

An assessment for back taxes which should have been paid in his lifetime by a testator on money, stocks, bonds and solvent credits owned by him cannot be made against property which never belonged to him and upon which the taxes were paid, although it was purchased by the legatees with their legacies. Adams v. Schwartz's Heirs, 80 Miss. 660, 32 So. 280, 1902 Miss. LEXIS 305 (Miss. 1902).

Under former statutory provisions requiring assessor to assess property that had escaped taxation in former years, authorizing him to add property to the roll after returning it to the board of supervisors and before final action thereon, and requiring the collector to assess all property left unassessed, it was the duty of an assessor at any time to assess property that had escaped taxation for former years. State ex rel. District Attorney v. Simmons, 70 Miss. 485, 12 So. 477, 1892 Miss. LEXIS 130 (Miss. 1892), limited, Barnes v. Jones, 139 Miss. 675, 103 So. 773, 1925 Miss. LEXIS 115 (Miss. 1925).

This he might be compelled to do by mandamus and it was not material that the time had passed for him to make assessments for the current year. State ex rel. District Attorney v. Simmons, 70 Miss. 485, 12 So. 477, 1892 Miss. LEXIS 130 (Miss. 1892), limited, Barnes v. Jones, 139 Miss. 675, 103 So. 773, 1925 Miss. LEXIS 115 (Miss. 1925).

§ 27-35-155. Assessment of persons and property having escaped taxation.

When the assessor shall discover any persons or property that have escaped taxation in any former year or years, or shall discover that any person or property is escaping taxation for the current year, after the final approval of the assessment roll, as provided by Section 27-35-127, Mississippi Code of 1972, by reason of not being assessed, he shall make the proper assessment by way of an additional assessment for such year or years, distinctly specifying the property, its location, its value, the name of the owner, if known, and the year or years it has escaped assessment and taxation, separately assessing the person or property for the current year. When such assessments are completed, he shall file the same, under his affidavit, with the clerk of the board of supervisors; and shall at the same time notify the board of supervisors, in writing, of the assessment. The power of the assessor to assess property that has escaped taxation by way of additional assessments for a former year or years shall expire at the end of the seven (7) years from the date when his right so to do first accrued.

No leasehold interest in any property, real or personal, belonging to the State of Mississippi, counties, districts, municipalities or any political subdivisions, shall be subjected to ad valorem taxation for any past year on the basis of it having been omitted from the ad valorem tax rolls.

HISTORY: Codes, 1880, § 486; 1892, § 3768; 1906, § 4277; Hemingway’s 1917, § 6911; 1930, § 3197; 1942, § 9821; Laws, 1932, ch. 181; Laws, 1946, ch. 336, § 1; Laws, 1954, ch. 379; Laws, 1984, ch. 456, § 3, eff from and after passage (approved May 9, 1984); brought forward without change, Laws, 2018, ch. 441, § 2, eff from and after passage (approved April 12, 2018).

Editor's Notes —

Laws of 2018, ch. 441, § 5, effective April 12, 2018, provides:

“SECTION 5. Nothing in Section 3 of this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which Section 3 of this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 2018, ch. 441, § 6, effective April 12, 2018, provides:

“SECTION 6. Section 3 of this act shall take effect and be in force from and after January 1, 2018, and the remainder of this act shall take effect and be in force from and after its passage [approved April 12, 2018].”

This section was brought forward without change by Laws of 2018, ch. 441, § 2, effective April 12, 2018. Since the language of the section as it appears in the main volume is unaffected by the bringing forward of the section, it is not reprinted in this supplement.

Amendment Notes —

The 2018 amendment, effective April 12, 2018, brought the section forward without change.

Cross References —

Municipal assessment of property escaping taxation, see §21-33-55.

For a similar provision exempting state-owned leasehold interests in real and personal property from back assessments, see §21-33-55.

Department of Revenue’s investigation of property escaping taxation, see §27-3-39.

General exemptions from ad valorem tax, see §27-31-1.

Consideration of land roll and procedure for changes, see §27-35-135.

Changes in assessments, see §§27-35-143 through27-35-149.

Assessment of railroad property escaping taxation in former years, see §27-35-325.

Assessment of lands sold to state under void tax sales, see §29-1-31.

OPINIONS OF THE ATTORNEY GENERAL

Section would apply to true owner when assessment was made to person not owner who obtains refund for taxes erroneously paid. Bardwell, June 8, 1990, A.G. Op. #90-0413.

Power of tax assessor to assess personal property which has escaped taxation expires at end of seven years from date when right to do so first accrued. Brown, Nov. 25, 1992, A.G. Op. #92-0887.

Facilities consisting of man-made underground storage facilities are not mere holes or caverns underground but rather are “improvements” in nature of fixture or other tangible addition to property that can be assessed and/or owned independently of surface interest; if, in fact, such storage facilities have not been assessed, Miss. Code Section 27-35-155 requires assessor to “make the proper assessment by way of an additional assessment for such year or years, distinctly specifying the property, its location, its value, the name of the owner, if known, and the year or years it has escaped assessment and taxation”; under specific provisions of Miss. Code Section 27-35-155, law requires back assessment of property that has escaped taxation for seven years from date when right to tax first accrued. Martin, May 6, 1993, A.G. Op. #93-0328.

Statute does not create any tax exemption which would be limited by Section 182 of the Constitution. Patterson, June 30, 1993, A.G. Op. #93-0384.

A taxpayer is liable for unpaid motor vehicle ad valorem taxes for the last seven years when those taxes were unassessed due to the tax collector’s error regardless of any good faith by the taxpayer. Hall, March 8, 1999, A.G. Op. #99-0072.

The tax assessor and collector of a county is not empowered to change assessments upon approved tax rolls prior to submitting such changes to the board of supervisors for its approval, and the board of supervisors may not delegate such power to the tax assessor and collector. Tucker, Jan. 28, 2000, A.G. Op. #2000-0019.

No authority can be found for either a board of supervisors or the Governor to forgive ad valorem taxes that have been properly assessed but are due and unpaid. Griffin, Mar. 12, 2004, A.G. Op. 04-0081.

No authority can be found under which a board of commissioners or the Governor may grant relief from ad valorem property taxes. Griffin, Mar. 12, 2004, A.G. Op. 04-0081.

The current corporate lessee of county-owned property first leased in 1963 under the old A. & I. statutes with exemption from ad valorem taxes for an unspecified period is entitled to an exemption for 10 years from the date the county approved assignment of the lease to that company. When the 10 years has already expired and the county erroneously omitted that leasehold from the tax assessment rolls for several years, the county may not assess back taxes. Approval by the county of sub-leases of the property is not an unlawful donation to a private party. Munn, March 9, 2007, A.G. Op. #07-00067, 2007 Miss. AG LEXIS 101.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation §§ 700 et seq.

CJS.

84 C.J.S., Taxation § 607.

JUDICIAL DECISIONS

1. Validity.

2. Construction and application, generally.

3. Particular applications.

1. Validity.

Leasehold interest held by a private holder was entitled to the exemption provided for under Miss. Code Ann. §27-35-155; because the county admitted to omitting the holder’s leasehold interest from the ad valorem tax rolls, the leasehold interest was not subject to ad valorem taxation for any past year for which it was not listed on the tax roll. In re Assessment of Ad Valorem Taxes on Leasehold Interest Held by Reed Mfg., Inc., 854 So. 2d 1066, 2003 Miss. LEXIS 472 (Miss. 2003).

The legislature has power to authorize the county tax assessor to back assess property which has escaped taxation in former years and such statute is held to be valid. Reed v. Norman-Breaux Lumber Co., 149 Miss. 395, 115 So. 724, 1928 Miss. LEXIS 63 (Miss. 1928).

2. Construction and application, generally.

Where the county assessor assesses property escaping taxation in former years and the board approves the assessment and there is no appeal, an injunction will not lie against collecting taxes thereon. Reed v. Norman-Breaux Lumber Co., 149 Miss. 395, 115 So. 724, 1928 Miss. LEXIS 63 (Miss. 1928).

Questions settled on former appeal will be adhered to on second appeal in the same case. Reed v. Norman-Breaux Lumber Co., 149 Miss. 395, 115 So. 724, 1928 Miss. LEXIS 63 (Miss. 1928).

An appeal to the circuit court from assessment of property for back taxes is the exclusive remedy, where the assessment is valid on its face. Reed v. Norman-Breaux Lumber Co., 149 Miss. 395, 115 So. 724, 1928 Miss. LEXIS 63 (Miss. 1928).

The board of supervisors has no power to assess property for back taxes, but can merely approve or disapprove the assessment. Adams v. First Nat'l Bank, 103 Miss. 744, 60 So. 770, 1912 Miss. LEXIS 225 (Miss. 1912).

Back assessments of property cannot be made where the assessment roll shows on its face that such property has been assessed, though such assessment is absolutely void. Adams v. Luce, 87 Miss. 220, 39 So. 418, 1905 Miss. LEXIS 105 (Miss. 1905).

3. Particular applications.

Interest on amount of taxes and damages due because of failure to pay municipal privilege tax would run on the judgment against the taxpayer only from the date of judgment. General Contract Corp. v. Bailey, 218 Miss. 484, 67 So. 2d 485, 1953 Miss. LEXIS 564 (Miss. 1953).

Time check payable to the stockholders of a bank at a future date, is before the time for the presentation of the check, an asset of the bank and subject to taxation. Grenada Bank v. Adams, 87 Miss. 669, 40 So. 4, 1905 Miss. LEXIS 161 (Miss. 1905).

Money on hand, on deposit or loaned is not embraced in an assessment for “amount of indebtedness which the taxpayer regards as probably collectible,” and the approval of such an assessment does not preclude a subsequent assessment of money which has escaped taxes under this section [Code 1942, § 9821] or under the Laws 1894 ch. 34. Adams v. Clarke, 80 Miss. 134, 31 So. 216, 1902 Miss. LEXIS 215 (Miss. 1902).

Where a bank has paid on its surplus assessed as such, there can be no other assessment on surplus. This section [Code 1942, § 9821] and the succeeding section [Code 1942, § 9822] have no application to such a case. Bank of Oxford v. Board of Sup'rs, 79 Miss. 152, 29 So. 825 (Miss. 1901).

Where part of the capital stock of a bank has escaped taxation, it may be assessed for the taxes which should have been imposed upon it. Bank of Oxford v. Board of Sup'rs, 79 Miss. 152, 29 So. 825 (Miss. 1901).

Such shares should be assessed at their real value. Bank of Oxford v. Board of Sup'rs, 79 Miss. 152, 29 So. 825 (Miss. 1901).

§ 27-35-157. Notice to persons assessed for former years.

[Through June 30, 2020, this section shall read as follows:]

When the assessor shall assess the persons or property, as provided in Section 27-35-155 and shall file the same with the clerk as therein provided, the clerk shall enter the same on the last approved roll or rolls in his hands, separately for former years, and for the current year. The clerk shall immediately give ten (10) days’ notice in writing, to the person or corporation whose property is thus assessed, that all objections to such assessment must be made in writing to the board of supervisors, and will be heard and determined at the next regular meeting of the board. The board at its regular meeting may continue the matter to any other regular, special or adjourned meeting of said board. When the assessment is finally fixed and approved by the board, an appeal to the circuit court may be taken from the order of the board approving or disapproving such assessment, by the owner of the property, or by the Attorney General or other officer authorized by law, in the manner, and within the time, provided by law. If the assessment be approved and no appeal be taken, when the same has been finally determined, the clerk shall certify the said assessment to the tax collector, setting forth in his certificate the year or years for which such assessment is made, and separately the current assessment, the name of the municipality, road district, school district, or other taxing district in which the same is located. Taxes for the current year shall be collected as provided by law for other nondelinquent taxes. Except as otherwise provided in this section, the tax collector shall proceed forthwith to collect all taxes due on said assessment for the former year or years at the rates fixed by law and, in addition thereto, shall collect as a penalty ten percent (10%) of the amount of the taxes due for each year, together with interest at six percent (6%) per annum computed from the first day of February on which the taxes should have been paid. If property is found to have escaped taxation due to a county board of supervisors having granted any ad valorem tax exemption authorized under Sections 27-31-101 through 27-31-117 and then inadvertently allowing the exemption to extend beyond the period authorized by law for the exemption, a taxpayer may pay the ad valorem taxes, without any penalty or interest, which otherwise would have been levied on the property had it not been inadvertently exempted from ad valorem taxation by the county board of supervisors. If the taxes, penalties and interest shall not be paid within thirty (30) days after the final assessment is certified to him, the property, if it be real estate, shall be sold as provided by law, and if it be personal property, the tax collector shall proceed to collect by distress, or otherwise, as provided by law.

HISTORY: Codes, 1880, § 487; 1892, § 3769; 1906, § 4278; Hemingway’s 1917, § 6912; 1930, § 3198; 1942, § 9822; Laws, 1946, ch. 336, § 2; Laws, 2018, ch. 441, § 1, eff from and after passage (approved April 12, 2018).

Editor's Notes —

Laws of 2018, ch. 441, § 5, effective April 12, 2018, provides:

“SECTION 5. Nothing in Section 3 of this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which Section 3 of this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and theprovisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 2018, ch. 441, § 6, effective April 12, 2018, provides:

“SECTION 6. Section 3 of this act shall take effect and be in force from and after January 1, 2018, and the remainder of this act shall take effect and be in force from and after its passage [approved April 12, 2018].”

Amendment Notes —

The 2018 amendment, effective April 12, 2018, provided for two versions of the section; in the version effective through June 30, 2020, added the exception at the beginning of the seventh sentence, and added the eighth sentence.

Cross References —

Appeals from tax assessments generally, see §11-51-77.

Objections to assessment rolls, see §§27-35-89,27-35-93.

Appeals by taxpayer from supervisors’ equalization of assessments, see §27-35-119.

Equalization by board of supervisors, see §27-35-131.

Appeals from Board of Tax Appeals, see §27-35-163.

Tax collector’s duty to assess and collect taxes on land left unassessed by assessor, see §27-41-19.

OPINIONS OF THE ATTORNEY GENERAL

Tax assessor should properly assess the property for each year that taxes were not paid and collect all taxes due on assessment for years for which taxes are delinquent, and in addition collect as penalty ten percent of amount of taxes due for each year, together with interest at six percent per year beginning with first day of February on which taxes should have been paid; if owner, after notice of reassessment, does not pay delinquent taxes, penalty and interest, tax collector is directed to sell property for taxes at next regular tax sale. Benson, Nov. 4, 1992, A.G. Op. #92-0801.

The tax assessor and tax collector are required to collect the penalty set forth in the statute upon property that has escaped taxation. Eaton, July 31, 1998, A.G. Op. #98-0421.

The tax assessor and collector of a county is not empowered to change assessments upon approved tax rolls prior to submitting such changes to the board of supervisors for its approval, and the board of supervisors may not delegate such power to the tax assessor and collector. Tucker, Jan. 28, 2000, A.G. Op. #2000-0019.

No authority can be found for either a board of supervisors or the Governor to forgive ad valorem taxes that have been properly assessed but are due and unpaid. Griffin, Mar. 12, 2004, A.G. Op. 04-0081.

The collection of the penalty and interest under this section is mandatory. Griffin, Mar. 12, 2004, A.G. Op. 04-0081.

No authority can be found which would allow a board of commissioners or the Governor to grant the taxpayer additional time within which to pay the taxes. Griffin, Mar. 12, 2004, A.G. Op. 04-0081.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 701.

CJS.

84 C.J.S., Taxation §§ 892-897.

JUDICIAL DECISIONS

1. In general.

Attempted assessment of back taxes against farm land owned by, and used in the operation of, college by mayor and commissioners of municipality was void for failure to adjudicate necessary jurisdictional fact that 10 days’ notice in writing was given to the property owner as required by law. City of Jackson v. Belhaven College, 195 Miss. 734, 15 So. 2d 621, 1943 Miss. LEXIS 161 (Miss. 1943).

Assessment of back taxes against farm land owned by college was void where assessment was made by mayor and commissioners of the municipality and not by the assessor as required by law. City of Jackson v. Belhaven College, 195 Miss. 734, 15 So. 2d 621, 1943 Miss. LEXIS 161 (Miss. 1943).

The back assessment statute only authorizes the assessment of property that has escaped taxation and does not apply where the assessment roll shows that it has been assessed, although the assessment be void. Adams v. Luce, 87 Miss. 220, 39 So. 418, 1905 Miss. LEXIS 105 (Miss. 1905).

Where a bank has paid on its surplus assets as such, there can be no other assessment on surplus. This section [Code 1942, § 9822] and the next preceding section [Code 1942, § 9821] have no application to such a case. Bank of Oxford v. Board of Sup'rs, 79 Miss. 152, 29 So. 825 (Miss. 1901).

§ 27-35-157. Notice to persons assessed for former years.

[From and after July 1, 2020, this section shall read as follows:]

When the assessor shall assess the persons or property, as provided in Section 27-35-155 and shall file the same with the clerk as therein provided, the clerk shall enter the same on the last approved roll or rolls in his hands, separately for former years, and for the current year. The clerk shall immediately give ten (10) days’ notice in writing, to the person or corporation whose property is thus assessed, that all objections to such assessment must be made in writing to the board of supervisors, and will be heard and determined at the next regular meeting of the board. The board at its regular meeting may continue the matter to any other regular, special or adjourned meeting of said board. When the assessment is finally fixed and approved by the board, an appeal to the circuit court may be taken from the order of the board approving or disapproving such assessment, by the owner of the property, or by the Attorney General or other officer authorized by law, in the manner, and within the time, provided by law. If the assessment be approved and no appeal be taken, when the same has been finally determined, the clerk shall certify the said assessment to the tax collector, setting forth in his certificate the year or years for which such assessment is made, and separately the current assessment, the name of the municipality, road district, school district, or other taxing district in which the same is located. Taxes for the current year shall be collected as provided by law for other nondelinquent taxes. The tax collector shall proceed forthwith to collect all taxes due on said assessment for the former year or years at the rates fixed by law and, in addition thereto, shall collect as a penalty ten percent (10%) of the amount of the taxes due for each year, together with interest at six percent (6%) per annum computed from the first day of February on which the taxes should have been paid. If the taxes, penalties and interest shall not be paid within thirty (30) days after the final assessment is certified to him, the property, if it be real estate, shall be sold as provided by law, and if it be personal property, the tax collector shall proceed to collect by distress, or otherwise, as provided by law.

HISTORY: Codes, 1880, § 487; 1892, § 3769; 1906, § 4278; Hemingway’s 1917, § 6912; 1930, § 3198; 1942, § 9822; Laws, 1946, ch. 336, § 2; Laws, 2018, ch. 441, § 1; Laws, 2018, ch. 441, § 1, eff from and after July 1, 2020.

§ 27-35-159. Tax delinquent lands; change in assessment.

In all cases where lands have been or which may hereafter be struck off to the state for delinquent taxes and the time for redemption has expired, and said lands have been stricken from the list of state lands for any cause provided by law, the board of supervisors of the county in which said lands are situated may, upon petition of the owner or the assessor or any person interested in the land, change, correct, revise and re-value the assessments of said land for each of the years for which the taxes have not been paid, and the board of supervisors may enter an order directing that such assessments as changed, corrected, revised and/or re-valued shall be entered upon the assessment roll in force for the year in which the order is entered, whereupon the tax assessor, or tax collector in the event the roll is in the hands of the tax collector at the time, shall enter such assessments on the roll in the manner as additional assessments are now made, and the tax collector shall collect the taxes on such assessments as other taxes are collected.

The payment of the taxes as herein provided shall cancel all liens and satisfy all claims of the state, county, levee districts and other taxing districts, against said lands for the taxes for the respective years for which the said taxes are paid.

HISTORY: Codes, 1942, § 9823; Laws, 1935, ch. 55.

Cross References —

Assessment of lands sold to state under void tax sales, see §29-1-31.

OPINIONS OF THE ATTORNEY GENERAL

When a chancery clerk receives notice from the land commissioner that certain lands have been stricken from the rolls in his office, either the owner, the county tax assessor, or any person interested in the land may have such land back-assessed. It should be back-assessed for each and every year it has escaped payment of taxes and the taxes collected for each of said years as shown by the levies for said years. 1939-41, A.G. Op. p. 81.

Inasmuch as the sale to the state was void, there would be no damage, no interest and no fees, except, of course, for the assessment and collection of the taxes. 1939-41, A.G. Op. p 81.

§ 27-35-161. Taxes collected from persons removing.

When the assessor shall learn that any person assessed with personal property, or subject to assessment, is about to leave the county or remove the property, he shall notify the tax collector; and when the tax collector receives such notice, or has information, no matter from whom or how derived, that a person liable for personal property taxes, or owning taxable personal property, is about to remove from the county or remove the property, whether the time for collecting taxes by distress and sale of the property has come or not, or whether the property be assessed or not, if the tax collector shall determine that the removal of the person or property will probably result in a failure to collect the personal property taxes, the said tax collector shall demand bond of the said person, as owner, agent or otherwise, in an amount sufficient to cover all taxes estimated to be due or to become due up to the end of the current year by said person, as the owner, agent or otherwise of the personal property. In default of such bond, the said tax collector shall seize sufficient of the property of said person to pay said taxes, and shall hold the same until such time as same may be sold under distress and sale by the tax collector in due course of such procedure. In lieu of such bond, the tax collector may accept cash in an amount which is ten percent (10%) in excess of the estimated unpaid taxes; and the tax collector shall be officially responsible for such cash deposit. When bond is given as required in this section, the same shall be in the name of the state, and suit may be brought thereon by the tax collector in any court of competent jurisdiction.

HISTORY: Codes, 1880, § 488; 1892, § 3770; 1906, § 4279; Hemingway’s 1917, § 6913; 1930, § 3199; 1942, § 9824; Laws, 1946, ch. 334.

Cross References —

Tax collector’s duty to assess and collect taxes on personal property left unassessed by assessor, see §27-41-19.

Collection of taxes by sale of debts, see §27-41-47.

Mobile home taxes, see §27-53-19.

RESEARCH REFERENCES

Am. Jur.

22 Am. Jur. Pl & Pr Forms (Rev), State and Local Taxation, Form 173 (allegation of complaint, petition, or declaration in action to enforce personal property tax liability of removal of personal property from jurisdiction); Form 174 (allegation of complaint, petition, or declaration that personal property is unavailable for seizure); Form 175 (distress warrant to collect delinquent personal property taxes and penalty).

JUDICIAL DECISIONS

1. In general.

Where a foreign corporation, engaged in the laying of pipelines for transmission of natural gas, stored machinery and equipment on tax day and for three months prior to the tax day, this material and equipment was subject to personal property tax. Anderson Bros. Corp. v. Board of Sup'rs, 221 Miss. 361, 73 So. 2d 105, 1954 Miss. LEXIS 545 (Miss. 1954).

§ 27-35-163. Appeals from orders of Board of Tax Appeals by person, firm or corporation; appeals from orders of Board of Tax Appeals by Department of Revenue; appeals by state of assessments by Department of Revenue or orders of Board of Tax Appeals.

  1. Except as otherwise provided in subsection (2) of this section, any person, firm or corporation aggrieved by an order of the Board of Tax Appeals affirming, in whole or in part, the assessment of property by the Department of Revenue for the purpose of ad valorem taxation may, within thirty (30) days from the date of this order, appeal with supersedeas as to the amount of taxes in controversy to the Circuit Court of the First Judicial District of Hinds County, or to the circuit court of any county in which the property, or any part thereof, is located, or to the circuit court of any county in which such person, firm or corporation whose property is assessed resides, upon giving bond with sufficient sureties, to be approved by the clerk of such court, in a sum equal to the amount of taxes due on the contested value of such property as affirmed by the Board of Tax Appeals, but never less than One Hundred Dollars ($100.00), payable to the state and conditioned to perform the judgment of the circuit court. The ad valorem taxes due on the uncontested portion of the value as determined by the Board of Tax Appeals shall be due and payable at the same time as all other ad valorem taxes are for real and personal property. The person, firm or corporation who appeals shall file with the clerk of the circuit court a petition for appeal and review, together with the bond herein provided for, and the clerk shall thereupon give notice to the Department of Revenue, who will be the appellee in the appeal, and to the Board of Tax Appeals. The Department of Revenue shall file with the clerk of the circuit court where the petition is pending a certified copy of the assessment in issue and the Board of Tax Appeals shall file a certified copy of its order or orders in regard to this assessment. The assessment by the Department of Revenue and the order or orders of the Board of Tax Appeals are to be filed with the circuit clerk within thirty (30) days from the date that each respective agency and board received the notice from the clerk of the circuit court concerning the filing of the appeal. The matter of assessing such property shall be heard de novo by the circuit court at the first term of the court thereafter, or by the judge of the circuit court in vacation, by agreement of the parties, without a jury, and such proceeding shall be given preference over other pending matters in the court. After hearing the evidence, the circuit court, or the judge thereof in vacation, shall make an order setting aside, modifying or affirming the order of the Board of Tax Appeals. A copy of such order shall be certified by the clerk of the court to the Department of Revenue, which shall conform thereto.

    If the order of the Board of Tax Appeals is affirmed, then the person, firm or corporation who appealed, and the sureties on the appeal bond, shall be liable to the state for damages at the rate of ten percent (10%) on the amount of taxes in controversy, and all cost of such appeal.

    If the Department of Revenue shall be aggrieved by an order of the Board of Tax Appeals regarding an assessment by the department for ad valorem tax purposes, the department may, within thirty (30) days from the date of the order of the Board of Tax Appeals regarding this assessment, appeal to the circuit court of any county in which the property being assessed, or any part thereof, is located or of any county in which the taxpayer resides, in like manner as in the case of any person, firm or corporation aggrieved as provided in this subsection, except no bonds shall be required of the Department of Revenue. Upon the filing of a petition for appeal or review as provided in this subsection, the clerk of the court in which the petition is filed shall thereupon issue process to the person, firm or corporation whose property is assessed, and such person, firm or corporation shall plead to the petition within thirty (30) days after the receipt of the notice.

    If the state shall be aggrieved by an assessment for ad valorem tax purposes by the Department of Revenue or by an order of the Board of Tax Appeals regarding an assessment by the Department of Revenue for ad valorem taxes purposes, the Attorney General or the district attorney, if all the property sought to be taxed is located within the judicial district for which such district attorney is elected, may, within thirty (30) days from the date of the notice from the Department of Revenue to the tax assessor or tax assessors in the county or counties where the property being assessed is located of the amount of the final assessment, appeal to the circuit court of any county in which the property, or any part thereof, is located or of any county in which the taxpayer resides, in like manner as in the case of any person, firm or corporation aggrieved as hereinbefore provided, except no bonds shall be required of the Attorney General or district attorney who may appeal. Upon the filing of a petition for appeal or review as herein provided, the clerk of the court in which the petition is filed shall thereupon issue process to the person, firm or corporation whose property is assessed, and such person, firm or corporation shall plead to the petition within twenty (20) days after the receipt of the notice.

    In the event more than one (1) person appeals an assessment by the Department of Revenue for ad valorem tax purposes or an order of the Board of Tax Appeals regarding an assessment by the Department of Revenue for ad valorem tax purposes under this section, the matter shall be heard by the circuit court of the county in which the petition for appeal was first filed, unless otherwise agreed by the parties.

    Any taxpayer aggrieved by an order of the circuit court may appeal, with supersedeas, to the Supreme Court by giving bond in the amount and conditioned as provided in the preceding paragraphs of this section.

    The officer who appealed the matter from the ad valorem assessment of the Department of Revenue or from the order of the Board of Tax Appeals concerning an ad valorem assessment by the Department of Revenue may have an appeal to the Supreme Court without bond.

    If the Department of Revenue appeals the matter from the order of the Board of Tax Appeals concerning an assessment by the Department of Revenue for ad valorem tax purposes, it may have an appeal to the Supreme Court without bond.

    In the event the appeal by the taxpayer delays the collection of the tax due by him, then the taxpayer shall be liable for and shall pay, at the time the taxes are paid to the tax collector whose duty it is to collect the taxes, interest at the rate of twelve percent (12%) per annum from the date the taxes were due until paid.

  2. Any telephone company operating in more than six (6) counties, which is aggrieved by an assessment by the Department of Revenue for ad valorem tax purposes, may, within thirty (30) days from the date of the order of the Board of Tax Appeals regarding this assessment, appeal without bond as to the amount of taxes in controversy to the Circuit Court of the First Judicial District of Hinds County, or to the circuit court of any county in which the property, or any part thereof, is located, or to the circuit court of any county in which such telephone company resides. Notwithstanding such appeal, all of the ad valorem taxes due on the value as set by the Department of Revenue as adjusted by the Board of Tax Appeals shall be due and payable at the same time as all other ad valorem taxes are for real and personal property; provided, however, that the ad valorem taxes due on the contested portion of such value shall be paid under protest. Such telephone company shall file with the clerk of the circuit court a petition for appeal and review and the clerk shall thereupon give notice to the Department of Revenue, who will be the appellee in the appeal, and to the Board of Tax Appeals. The Department of Revenue shall file with the clerk of the circuit court where the petition is pending a certified copy of the assessment in issue and the Board of Tax Appeals shall file a certified copy of its order or orders in regard to this assessment. The assessment by the Department of Revenue and the order or orders of the Board of Tax Appeals are to be filed with the circuit clerk within thirty (30) days from the date that each respective agency and board received the notice from the clerk of the circuit court concerning the filing of the appeal. The matter of assessing such property shall be heard de novo by the circuit court at the first term of the court thereafter, or by the judge of the circuit court in vacation, by agreement of the parties, without a jury, and such proceeding shall be given preference over other pending matters in the court. After hearing the evidence, the circuit court, or the judge thereof in vacation, shall make an order setting aside, modifying or affirming the order of the Board of Tax Appeals. A copy of such order shall be certified by the clerk of the court to the Department of Revenue, which shall conform thereto.

    If the Department of Revenue shall be aggrieved by an order of the Board of Tax Appeals regarding an assessment by the department for ad valorem tax purposes, the department may, within thirty (30) days from the date of the order of the Board of Tax Appeals regarding this assessment, appeal to the circuit court of any county in which the property being assessed, or any part thereof, is located or of any county in which the taxpayer resides, in like manner as in the case of any person, firm or corporation aggrieved as provided in this subsection, except no bonds shall be required of the Department of Revenue. Upon the filing of a petition for appeal or review as provided in this subsection, the clerk of the court in which the petition is filed shall thereupon issue process to the person, firm or corporation whose property is assessed, and such person, firm or corporation shall plead to the petition within thirty (30) days after the receipt of the notice.

    If the state shall be aggrieved by an assessment for ad valorem purposes by the Department of Revenue or by an order of the Board of Tax Appeals regarding an assessment by the Department of Revenue for ad valorem tax purposes, the Attorney General or the district attorney, if all the property sought to be taxed is located within the judicial district for which such district attorney is elected, may, within thirty (30) days from the date of the notice from the Department of Revenue to the tax assessor or tax assessors in the county or counties where the property being assessed is located of the amount of the final assessment, appeal without bond to the circuit court of any county in which the property, or any part thereof, is located or of any county in which such telephone company resides. Upon the filing of a petition for appeal or review as herein provided, the clerk of the court in which the petition is filed shall thereupon issue process to such telephone company, and such telephone company shall plead to the petition within thirty (30) days after the receipt of the notice.

    In the event more than one (1) person appeals an assessment of a telephone company by the Department of Revenue for ad valorem tax purposes or an order of the Board of Tax Appeals regarding an assessment of a telephone company by the Department of Revenue for ad valorem tax purpose, the matter shall be heard by the circuit court of the county in which the petition for appeal was first filed, unless otherwise agreed by the parties.

    Any such telephone company aggrieved by an order of the circuit court may appeal without bond to the Supreme Court.

    The officer who appealed the matter from ad valorem assessment of the Department of Revenue of a telephone company or from the order of the Board of Tax Appeals concerning an ad valorem tax assessment by the Department of Revenue of a telephone company may have an appeal to the Supreme Court without bond.

    If the Department of Revenue appeals the matter from the order of the Board of Tax Appeals concerning an assessment of a telephone company by the Department of Revenue for ad valorem tax purposes, it may have an appeal to the Supreme Court without bond.

    If the value as set by the final assessment of the Department of Revenue of the telephone company, including any adjustment ordered by the Board of Tax Appeals, is reduced by the courts as a result of appeals filed by such telephone company, the ad valorem taxes attributable to such reduction shall be disposed of by each affected local taxing district in the following manner:

      1. Such local telephone company shall be entitled to a refund equal to the amount of ad valorem taxes paid by such company to the taxing district which are attributable to such reduction in value, less the portion of any refunds previously received by such telephone company pursuant to Section 27-38-5, which are attributable to such reduction in value.
      2. If the taxing district has not paid the full amount of the refund required by this subsection by the time that ad valorem taxes become due and payable by such telephone company to such taxing district for any subsequent year or years, such telephone company shall be entitled to take a credit against the ad valorem tax liability for such subsequent year or years up to the total amount of the refund owed to such telephone company pursuant to this paragraph (a).
      1. The remaining portion of the ad valorem taxes attributable to such reduction shall be paid by the taxing district to the state, and such amount shall be credited to the Telecommunications Ad Valorem Tax Reduction Fund.
      2. To the extent that the taxing district has not fully paid to the state the amount required by this subsection, any monies due by the state to such local taxing jurisdiction shall be offset until such amount is fully paid.

HISTORY: Codes, 1942, § 9853; Laws, 1931, ch. 27; Laws, 1934, ch. 206; Laws, 1936, ch. 149; Laws, 1962, ch. 588, § 24; Laws, 1989, ch. 517, § 1; Laws, 2000, ch. 303, § 9; Laws, 2009, ch. 492, § 73, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2000, ch. 303, § 11, provides:

“SECTION 11. If any material provision of this act is declared to be void, or if for any reason is declared to be invalid or of no effect, the remaining provisions of this act shall be void and of no effect.”

Laws of 2000, ch. 303, § 12, provides:

“SECTION 12. Section 6 of this act shall be effective with respect to taxable services reflected on bills submitted by telecommunications service providers to their customers which are dated on or after July 1, 2000, regardless of when such services are provided. Section 9 of this act shall take effect and be in force from and after January 1, 2001. The remaining provisions of this act shall take effect and be in force from and after July 1, 2000.”

Laws of 2009, ch. 492, § 144 provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective from and after July 1, 2010, rewrote the section to authorize the department of revenue to appeal orders of the board of tax appeals regarding assessments by the department for ad valorem tax purposes.

Cross References —

Judicial appeal from tax assessments, see §11-51-77.

Appeal from equalization by board of supervisors, see §27-35-119.

Appeal from assessment for former years, see §27-35-157.

Department of revenue, see §27-3-1 et seq.

Board of tax appeals, see §27-4-1 et seq.

RESEARCH REFERENCES

ALR.

Standing of one taxpayer to complain of underassessment or nonassessment of property of another for state and local taxation. 9 A.L.R.4th 428.

Construction and operation of statutory time limit for filing claim for state tax refund. 14 A.L.R.6th 119.

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation §§ 721 et seq.

22 Am. Jur. Pl & Pr Forms (Rev), State and Local Taxation, Forms 11 et seq. (judicial review relative to equalization, collection, and review of assessment).

CJS.

84 C.J.S., Taxation §§ 888 et seq.

JUDICIAL DECISIONS

1. In general.

2. Standard of review.

1. In general.

Privately owned single customer natural gas pipeline companies, which did not sell to the public, did not hold certificates of public convenience and necessity from the Public Service Commission, and were not required to obtain any other franchise, license or certificate from the State of Mississippi in order to construct or operate their pipelines, were not “public service corporations” within the meaning of Mississippi Constitution Article 4, § 112 and §§27-35-301 et seq. Mississippi State Tax Com. v. Moselle Fuel Co., 568 So. 2d 720, 1990 Miss. LEXIS 579 (Miss. 1990).

In a taxpayer’s suit to enjoin the State Tax Commission from approving each county’s recapitulation of its assessment rolls until such time as the Commission should comply with its duty to equalize assessments among counties as provided by Code 1972 §§27-35-113 et seq. and Const. 1890 Art 4 § 112, the complaint was sufficient to warrant the conclusion that the Commission’s actions result in the collection of taxes “without authority of law” as a prerequisite for injunctive relief under Code 1972 §11-13-11, where the complaint alleged the Commission’s failure over a period of many years to carry out its duty of equalizing assessments and in essence alleged that owners of parcels of land of identical value in different counties may face radically different tax liabilities; no adequate legal remedies were provided by Code 1972 §27-35-163, which allow a taxpayer to obtain a judicial determination that a particular piece of property has been improperly assessed and to obtain a reduction in the tax, or by Code 1972 §27-35-93 & §27-35-119, which prescribe methods by which to determine the proper assessment of the particular piece of property, since plaintiff-taxpayer was not alleging an erroneous computation of the value of his property and was not seeking a new calculation of his tax. Fondren v. State Tax Com., 350 So. 2d 1329, 1977 Miss. LEXIS 2245 (Miss. 1977).

2. Standard of review.

Statute was to be applied liberally in order to require circuit courts to try ad valorem tax cases anew as Miss. Code Ann. §11-51-77, an almost identical provision, allows. State Tax Comm'n v. ANR Pipeline Co., 806 So. 2d 1081, 2001 Miss. LEXIS 292 (Miss. 2001).

A corporate taxpayer, seeking to enjoin state taxing authorities from collecting back taxes as to which the taxpayer claimed exemption under the statute providing for exemption from taxation as to new enterprises, was not bound, as part of its administrative remedies, to pursue the appeal to the judge of the circuit court, as provided hereunder before it could resort to a federal equity court for relief, since the matter in controversy was not one for administrative but for judicial decision. Gully v. Interstate Natural Gas Co., 82 F.2d 145, 1936 U.S. App. LEXIS 2921 (5th Cir. Miss.), cert. denied, 298 U.S. 688, 56 S. Ct. 958, 80 L. Ed. 1407, 1936 U.S. LEXIS 916 (U.S. 1936); Memphis Natural Gas Co. v. Gully, 8 F. Supp. 169, 1934 U.S. Dist. LEXIS 1323 (D. Miss. 1934), modified, 82 F.2d 150, 1936 U.S. App. LEXIS 2922 (5th Cir. Miss. 1936).

§ 27-35-165. Approval of reappraisal plans; contractor’s performance bond; qualifications for private persons or entities performing reappraisals or appraisal updates for counties; periodic reports.

  1. No county shall expend funds for the reappraisal of property or for property appraisal updates unless the plans for reappraisal or the contract for reappraisal is in conformity with the then existing rules and regulations of the State Tax Commission and has been approved by the State Tax Commission.
  2. Reappraisal s or appraisal updates by a county may be accomplished by:
    1. Contracting with private firms for performance of the work;
    2. Hiring private consultants to perform certain functions of the work; or
    3. Employing, schooling and training county employees to perform all of the work under the supervision of the tax assessor.
    1. All contracts made pursuant to subsection (2)(a) of this section shall require that the contractor furnish a payment and performance bond in an amount not less than one hundred percent (100%) of the contract price, which bond shall be conditioned, in part, to guarantee successful completion of the contract and may be conditioned upon payment of the cost of defense of any suits which may be brought against the county, the board of supervisors or the assessor arising out of such reappraisal for a period of one (1) year after completion thereof.
      1. When work is performed under a contract with a private firm pursuant to subsection (2)(a) of this section and the work is performed under the direction of the county tax assessor, all personnel employed or otherwise engaged by such private firm to appraise property shall be certified under the provisions of Section 27-3-52 with expertise in mass appraisals as prescribed by the State Tax Commission.
      2. When work is performed under a contract with a private firm pursuant to subsection (2)(a) of this section and the work is not performed under the direction of the county tax assessor, all personnel employed or otherwise engaged by such private firm to appraise property shall work under the direction of a state certified real estate appraiser as defined in Section 73-34-3 with expertise in mass appraisals as prescribed by the State Tax Commission. When a board of supervisors, pursuant to Section 27-35-129, determines to contract with a private firm not working under the direction of the county tax assessor, it may do so upon the issuance of an order by the State Tax Commission stating that the county is not in compliance with State Tax Commission rules and regulations.
      3. When a private consultant is hired pursuant to subsection (2)(b) of this section to appraise property and the work is performed under the direction of the county tax assessor, the private consultant and all personnel employed or otherwise engaged by such private consultant to appraise property shall be certified under the provisions of Section 27-3-52.
      4. When a private consultant is hired pursuant to subsection (2)(b) of this section to appraise property and the work is not performed under the direction of the county tax assessor, the private consultant shall be a state certified real estate appraiser as defined in Section 73-34-3 with expertise in mass appraisals as prescribed by the State Tax Commission. When a board of supervisors, pursuant to Section 27-35-129, determines to contract with a private consultant not working under the direction of the county tax assessor, it may do so upon the issuance of an order by the State Tax Commission stating that the county is not in compliance with State Tax Commission rules and regulations.
    2. A contract entered into with a private firm or a private consultant pursuant to subsection (2) of this section shall be executed by the county tax assessor and the board of supervisors if the work performed under such contract is to be performed under the direction of the county tax assessor.
  3. Each county engaged in reappraisal of property shall submit such periodic reports to the State Tax Commission as the commission may require. If, at any time, the State Tax Commission determines that the reappraisal or property appraisal update is not in conformity to the approved plan or contract, the commission shall notify the affected board of supervisors of the deficiencies and the board shall take action acceptable to the commission to correct the deficiencies within thirty (30) days or make no further expenditures on the project until the necessary corrective actions are approved by the commission.
  4. Upon payment for any work done on any contract regarding reappraisal or property appraisal update, the work product for which payment is made shall become the property of the county.

HISTORY: Laws, 1980, ch. 505, § 17; Laws, 1982, ch. 429; Laws, 2003, ch. 468, § 1, eff from and after Oct. 1, 2003.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

OPINIONS OF THE ATTORNEY GENERAL

County board of supervisors has authority to contract for reappraisal work. Blackledge, Oct. 14, 1992, A.G. Op. #92-0773.

A contract made pursuant to subsection (2)(a) of this section must require that the contractor furnish a payment and performance bond, as described in subsection (3)(a). It appears that a contract entered into under this subsection contemplates the contractor performing substantially all of the reappraisal activities. There is no requirement that a performance and payment bond accompany a contract with a private consultant to perform certain functions of the reappraisal work under subsection (2)(b); however, the county may require a performance and payment bond from the private consultant, if it desires to do so. Hodges, Sept. 24, 2004, A.G. Op. 04-0474.

RESEARCH REFERENCES

ALR.

State or local government’s liability to subcontractors, laborers, or materialmen for failure to require general contractor to post bond. 54 A.L.R.5th 649.

JUDICIAL DECISIONS

1. In general.

Miss. Code Ann. §27-35-101 requires a county to advertise for bids for reappraisal services and has to be read together with Miss. Code Ann. §27-35-165 and Miss. Code Ann. §19-3-69. Hence, court erred in holding that a county had the authority to enter into a contract for appraisal services with an appraiser without advertising for bids; county was required to comply with the advertising-for-bids provisions of Miss. Code Ann. §27-35-101 for its reappraisal work. State ex rel. Hood v. Madison County, 873 So. 2d 85, 2004 Miss. LEXIS 498 (Miss. 2004).

§ 27-35-167. Receipt of new assessment rolls by taxing districts and adoption of true values.

After completion of a countywide reappraisal approved by the state tax commission, the board of supervisors of each county shall provide, at cost of reproduction, to each taxing district within the boundaries of the county a true copy of that part of the new assessment roll approved by the state tax commission containing the property located within that taxing district; and such taxing district shall adopt such assessment roll for its assessment purposes as soon as practical. Provided, however, the state tax commission may allow, in its discretion, a taxing district to use any other assessment roll the commission deems more appropriate.

HISTORY: Laws, 1980, ch. 505, § 18; Laws, 1983, ch. 471, § 12, eff from and after July 1, 1983.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Cross References —

Adoption by municipality of assessment roll prepared and furnished in connection with countywide reappraisal approved by state tax commission, see §21-33-9.

Corrections or revisions of assessment roll adopted pursuant to this section, see §21-33-10.

Article 3. Assessment of Railroads and Other Public Service Corporations.

§ 27-35-301. State Tax Commission assessors of public service corporations.

The members of the State Tax Commission are constituted state assessors of railroads and other public service corporations, and they shall, upon the receipt or making of the schedules hereinafter provided for, assess the property of railroads, telegraph, telephone, sleeping car, express, electric power and light companies and other public service corporations liable to taxation in the state, affixing its true value so that such property shall bear its just proportion of taxation, taking into consideration the value of the franchise and the capital engaged in the business in this state. The state assessors of railroads and other public service corporations may adopt other and further rules necessary and proper to ascertain the value of property to be assessed by them, including the value of the franchise and amount of capital engaged in the business in this state. Provided, however, the members of the State Tax Commission shall be assessors of railroad and Class IV public service property, but shall not be the assessors of the types and kinds of properties owned by the public service corporations and appraised and assessed by county tax assessors pursuant to Sections 27-35-331 through 27-35-341.

HISTORY: Codes, Hemingway’s 1921 Supp. § 7769l; 1930, § 3200; 1942, § 9825; Laws, 1918, ch. 138; Laws, 1986, ch. 346, § 7; Laws, 1991, ch. 385, § 3, eff from and after passage (approved March 15, 1991).

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Cross References —

Municipal assessment of public utilities, see §21-33-11.

Department of Revenue, see §§27-3-1 et seq.

State privilege taxes on public utilities, see §§27-15-151 through27-15-165.

Exemption of railroad property from ad valorem taxation, see §27-31-35.

How land assessment roll made up, see §27-35-55.

Notice to tax commission of creation of, or changes in, taxing districts wherein public service corporations operate, see §§27-35-75,27-35-79.

Notice to tax commission of changes in school districts in which public service corporations operate, see §§27-35-77,27-35-79.

Requirement that companies listed in this section file a schedule of property ownership, see §27-35-303.

Appraisal and assessment by county tax assessors of property of public service corporations which is not used in furnishing the services in which such corporations are engaged, see §§27-35-331 through27-35-341.

Transportation companies operating or furnishing railroad cars, see §§27-35-501 et seq.

Collection of taxes on railroads, see §27-41-19 et seq.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation §§ 344 et seq., 377 et seq.

CJS.

84 C.J.S., Taxation §§ 215 et seq., 648-657.

JUDICIAL DECISIONS

1. Constitutionality.

2. Construction and application.

3. —Void assessments.

1. Constitutionality.

Section 112, Constitution 1890, empowers the legislature to divest local taxing authorities of the right to assess separately segregated items of an integrated and unit operation such as an electric utility company operating and holding property in more than one county, and to vest authority in the state tax commission to assess all of such company’s property as a constituent whole. Mississippi Power Co. v. Laurel, 201 Miss. 144, 28 So. 2d 750, 1947 Miss. LEXIS 379 (Miss. 1947).

The Constitution permits a separate mode of assessment of all property owned by a railroad having property in more than one county. Gulf & S. I. R. Co. v. Draughon, 148 Miss. 433, 114 So. 269, 1927 Miss. LEXIS 21 (Miss. 1927).

Similar provisions under a former statute (Code 1892, §§ 3875, 3876), and a law relative to the assessment of back taxes by the state railroad commission without appeal (Laws of 1894, p. 29), did not violate the Constitution of 1890 as regards uniformity, equality, etc. Yazoo & M. V. R. Co. v. Adams, 81 Miss. 90, 32 So. 937, 1902 Miss. LEXIS 132 (Miss. 1902).

2. Construction and application.

Privately owned single customer natural gas pipeline companies, which did not sell to the public, did not hold certificates of public convenience and necessity from the Public Service Commission, and were not required to obtain any other franchise, license or certificate from the State of Mississippi in order to construct or operate their pipelines, were not “public service corporations” within the meaning of Mississippi Constitution Article 4, § 112 and §§27-35-301 et seq. Mississippi State Tax Com. v. Moselle Fuel Co., 568 So. 2d 720, 1990 Miss. LEXIS 579 (Miss. 1990).

Neither state tax commission, nor circuit court on appeal, had authority to fix lines between counties, except as incident in determining which county was entitled to taxes for current year on railroad trackage involved. Yalobusha County v. Tallahatchie County, 168 Miss. 526, 151 So. 723, 1934 Miss. LEXIS 344 (Miss. 1934).

Order of state tax commission assessing and allocating railroad trackage to certain county was binding only for current year. Yalobusha County v. Tallahatchie County, 168 Miss. 526, 151 So. 723, 1934 Miss. LEXIS 344 (Miss. 1934).

Motorbus company operating bus line held “other public service corporation” within statute constituting members of state tax commission state assessors of railroads and other public service corporations. Teche Lines, Inc. v. Board of Sup'rs, 165 Miss. 594, 142 So. 24, 1932 Miss. LEXIS 271 (Miss. 1932).

The power to assess all property of a railroad company is in the state tax commission. Gulf & S. I. R. Co. v. Draughon, 148 Miss. 433, 114 So. 269, 1927 Miss. LEXIS 21 (Miss. 1927).

Where state tax commission has assessed a hotel as railroad property the city cannot claim the right to assess it on the ground that the company had no right to own it. Gulf & S. I. R. Co. v. Draughon, 148 Miss. 433, 114 So. 269, 1927 Miss. LEXIS 21 (Miss. 1927).

In assessing public corporations for taxation the state tax commission acts in a judicial capacity and is not a party to the litigation, and it cannot appeal from an adverse judgment in the circuit court on a certiorari proceeding. Illinois C. R. Co. v. Miller, 141 Miss. 213, 106 So. 635, 1925 Miss. LEXIS 232 (Miss. 1925).

A railroad commission, as assessor of railroad property, is without power to determine questions of exemption from taxation so as to render them res judicata. Yazoo & M. V. R. Co. v. Adams, 81 Miss. 90, 32 So. 937, 1902 Miss. LEXIS 132 (Miss. 1902).

Under the Constitution of 1890 § 112, and former statutory provisions relating to taxation of railroads (Code 1892, §§ 3675-3678), the railroad commission was without power to finally settle questions of exemption; the courts were required to do this. Yazoo & M. V. R. Co. v. Adams, 81 Miss. 90, 32 So. 937, 1902 Miss. LEXIS 132 (Miss. 1902).

3. —Void assessments.

Act of the state tax commission assessing the property of a railroad company for municipal taxation is void where it assesses the same property for state taxation at a lower rate. Hattiesburg v. New Orleans, & N. E. R. Co., 141 Miss. 497, 106 So. 749, 1926 Miss. LEXIS 441 (Miss. 1926).

A railroad company may recover from the municipality taxes paid to the municipality under protest on a void assessment of its property by the state tax commission. Hattiesburg v. New Orleans, & N. E. R. Co., 141 Miss. 497, 106 So. 749, 1926 Miss. LEXIS 441 (Miss. 1926).

And a general protest at the time of payment is sufficient. Hattiesburg v. New Orleans, & N. E. R. Co., 141 Miss. 497, 106 So. 749, 1926 Miss. LEXIS 441 (Miss. 1926).

Railroad paying under protest taxes on void assessment may recover them regardless of failure to appeal from order of state tax commission making assessment. Hattiesburg v. New Orleans, & N. E. R. Co., 141 Miss. 497, 106 So. 749, 1926 Miss. LEXIS 441 (Miss. 1926).

§ 27-35-303. Schedules required to be filed.

  1. Each person, firm, company or corporation owning and/or operating a railroad, oil or gas pipeline company, electric company or any other company listed in Section 27-35-301, owning property not situated wholly in one (1) county; and any telephone company owning property in more than six (6) counties shall, on or before the first Monday in April in each year, file with the State Tax Commission a complete schedule, under oath, on forms prescribed and furnished by the State Tax Commission, of all its property, real or personal, taxable and nontaxable, owned by it on the first day of the preceding January, setting forth therein the value of the whole, the total amount of capital stock, its par value and its actual value, and the value of its franchise, the gross amount of receipts in the year preceding; all real, personal or mixed property belonging to the company within the state, not enumerated, with its value; a list of all lands in this state owned, describing the same and giving the value thereof, the gross amount of receipts the year preceding earned within and from this state; and if any of said property is claimed to be exempt from taxation, it shall be separately stated and valued, and the law cited under which the claim is made. It shall not be necessary that a rendition on any motor vehicles be made as defined by the “Motor Vehicle Ad Valorem Tax Law of 1958.” In addition to these required schedules, the State Tax Commission may require each person, firm, company or corporation to file with the State Tax Commission a copy of any annual report or form required to be filed by him with any federal regulatory agency. The State Tax Commission may grant an extension of up to thirty (30) days for the filing of the schedules required by this section.
  2. The State Tax Commission shall have the power to adopt, amend or repeal such rules and regulations as necessary to implement tax duties assigned to it in this section.

HISTORY: Codes, Hemingway’s 1921 Supp § 7769m; 1930, § 3201; 1942, § 9826; Laws, 1918, ch. 138; Laws, 1958, ch. 549, § 6; Laws, 1989, ch. 517, § 2; Laws, 1997, ch. 319, § 1, eff from and after passage (approved March 14, 1997).

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Cross References —

Department of Revenue assessment of companies listed in this section, see §27-35-309.

Motor vehicle ad valorem tax provisions, see §§27-51-1 et seq.

JUDICIAL DECISIONS

1. In general.

The purpose of this section [Code 1942, § 9826], is to effect a complete disclosure of all taxable property, and as a means to this end the forms of the schedules are required to be prescribed and furnished by the tax commission. Thompson v. Craig, 196 Miss. 465, 17 So. 2d 439, 1944 Miss. LEXIS 216 (Miss. 1944).

Where schedule forms supplied by the tax commission required that all rolling stock be included under the valuation of track mileage and taxpayer returned a valuation which the commission assessed as a unit of a going concern, having knowledge of the existence and value of taxpayer’s sole locomotive, such assessment was conclusive that the locomotive in question was assessed and the taxes paid thereon. Thompson v. Craig, 196 Miss. 465, 17 So. 2d 439, 1944 Miss. LEXIS 216 (Miss. 1944).

Where supervisors adjudged lots owned by trustee of railroad should be assessed by tax commission which was done and tax paid, state tax collector could not recover claimed back taxes regardless of errors of fact or law of board or commission, or whether assessment was void on ground lots were entirely disconnected from railroad’s business. Gully v. Mississippi Valley Co., 181 Miss. 669, 180 So. 745, 1938 Miss. LEXIS 107 (Miss. 1938).

Neither state tax commission, nor circuit court on appeal, had authority to fix lines between counties, except as incident in determining which county was entitled to taxes for current year on railroad trackage involved. Yalobusha County v. Tallahatchie County, 168 Miss. 526, 151 So. 723, 1934 Miss. LEXIS 344 (Miss. 1934).

Order of state tax commission assessing and allocating railroad trackage to certain county was binding only for current year. Yalobusha County v. Tallahatchie County, 168 Miss. 526, 151 So. 723, 1934 Miss. LEXIS 344 (Miss. 1934).

The legislature is authorized to provide for a special mode of assessment and valuation of railroads as is provided by the state tax commission. Illinois C. R. Co. v. Miller, 141 Miss. 223, 106 So. 636, 1926 Miss. LEXIS 436 (Miss. 1926).

An assessment made by the state tax commission on railroad property where proper returns have been made is res adjudicata as to the state and the railroad company. Illinois C. R. Co. v. Miller, 141 Miss. 223, 106 So. 636, 1926 Miss. LEXIS 436 (Miss. 1926).

§ 27-35-305. Penalty for failure to file schedule.

If any company, corporation, firm or person, who is required by law to render schedules of its, their or his property to the State Tax Commission, as provided by Section 27-35-303, Mississippi Code of 1972, for the purposes of assessment for taxation, shall fail, refuse or neglect to render the schedules, as required, such company, corporation, firm or person shall pay a penalty up to ten percent (10%) of the assessment as computed by the tax commission, and in case of such failure, refusal or neglect, the commission shall make out such schedules from the best information obtainable.

HISTORY: Codes, Hemingway’s 1921 Supp § 7769n; 1930, § 3202; 1942, § 9827; Laws, 1918, ch. 138; Laws, 1989, ch. 517, § 3, eff from and after January 1, 1990.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Cross References —

Application of penalty provisions of this section for company’s failure to render apportionment of assessed value, see §27-35-309.

§ 27-35-307. Assessment and taxation of railroads; false or fraudulent schedules.

If in any case the state railroad assessors have reason to believe that any person, firm, company or corporation which under this chapter is to be assessed by the State Tax Commission has rendered a false or fraudulent schedule, so that an assessment predicated thereon would relieve such person, firm, company or corporation of a just share of taxation, the commission shall not, in making the assessment be bound thereby, but shall make out a proper schedule as if none had been rendered, first giving such person, company, firm or corporation five (5) days’ notice to come forward at a time and place to be named, and show cause why such a course should not be pursued. Such notice shall be served and returned as a summons from a court, but the failure to receive such notice shall not render the assessment void.

HISTORY: Codes, 1892, § 3878; 1906, § 4385; Hemingway’s 1917, § 7024; 1930, § 3203; 1942, § 9828; Laws, 1989, ch. 517, § 4, eff from and after January 1, 1990.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

JUDICIAL DECISIONS

1. In general.

Similar provisions under a former statute (Code 1892, §§ 3875, 3876), and a law relative to the assessment of back taxes by the state railroad commission without appeal (Laws of 1894, p. 29), did not violate the Constitution of 1890 as regards uniformity, equality, etc. Yazoo & M. V. R. Co. v. Adams, 81 Miss. 90, 32 So. 937, 1902 Miss. LEXIS 132 (Miss. 1902).

Under the Constitution of 1890 § 112, and such former statutory provisions, the railroad commission was without power to finally settle questions of exemption; the courts were required to do this. Yazoo & M. V. R. Co. v. Adams, 81 Miss. 90, 32 So. 937, 1902 Miss. LEXIS 132 (Miss. 1902).

§ 27-35-309. Method for assessing companies listed in § 27-35-303; taxation of nuclear generating plants generally; distribution of revenues.

  1. The Department of Revenue shall, if practicable, on or before the first Monday of June of each year, make out for each person, firm, company or corporation listed in Section 27-35-303, Mississippi Code of 1972, an assessment of the company’s property, both real and personal, tangible and intangible. The Department of Revenue shall apportion the assessment of value of each company’s property according to the provisions of this article, except as provided in subsection (3) of this section, as follows:
    1. When the property of such public service company is located in more than one (1) county in this state, the Department of Revenue shall direct the company to apportion the assessed value between the counties and municipalities and all other taxing districts therein, in the proportion which the property located therein bears to the entire value of the property of such company as valued by the department, so that to each county, municipality and taxing district therein, there shall be apportioned such part of the entire valuation as will fairly equalize the relative value of the property therein located to the whole value thereof.
    2. When the property of such public utility required to be assessed by the provisions of this article is located in more than one (1) state, the assessed value thereof shall be apportioned by the Department of Revenue in such manner as will fairly and equitably determine the principal sum for the value thereof in this state, and after ascertaining such value it shall be apportioned by them as herein provided.

      The assessment roll shall contain all the property of any such public service company, railroad, person, firm or corporation and the value thereof, and so made that each county, municipality, and taxing district shall receive its just share of taxes proportionately to the amount of property therein situated.

    1. The assessment when made shall remain open for thirty (30) days in the office of the Department of Revenue, and be for such time subject to the objections thereto which may be filed with the Executive Director of the Board of Tax Appeals; but real estate belonging to railroads and which forms no part of the road, and is wholly disconnected from its railroad business, shall not be assessed by the Department of Revenue, but shall be assessed as other real estate is assessed by the tax assessor of the county where situated.
    2. The apportionment of the assessed value as required by this section shall be filed with the Department of Revenue by such public service company on or before the first day of August in each year. If such company shall fail, refuse or neglect to render the apportionment of assessed value as required by this section, such company shall be subject to the penalties provided for in Section 27-35-305. The filing of an objection by such public service company shall not preclude such company from filing the property apportionment as required by this section.
  2. Any nuclear generating plant which is located in the state, which is owned or operated by a public utility rendering electric service within the state and not exempt from ad valorem taxation under any other statute and which is not owned or operated by an instrumentality of the federal government shall be exempt from county, municipal and district ad valorem taxes. In lieu of the payment of county, municipal and district ad valorem taxes, such public utility shall pay to the Department of Revenue a sum based on the assessed value of such nuclear generating plant in an amount to be determined and distributed as follows:
    1. The Department of Revenue shall annually assign an assessed value to any nuclear generating plant described in this subsection in the same manner as for ad valorem tax purposes by using accepted industry methods for appraising and assessing public utility property. The assessed value assigned shall be used for the purpose of determining the in-lieu tax due under this section and shall not be included on the ad valorem tax rolls of the situs taxing authority nor be subject to ad valorem taxation by the situs taxing authority nor shall the assessed value assigned be used in determining the debt limit of the situs taxing authority. However, the assessed value so assigned may be used by the situs taxing authority for the purpose of determining salaries of its public officials.
    2. On or before February 1, 1987, for the 1986 taxable year and on or before February 1 of each year through the 1989 taxable year, such utility shall pay to the Department of Revenue a sum equal to two percent (2%) of the assessed value as ascertained by the Department of Revenue, but such payment shall not be less than Sixteen Million Dollars ($16,000,000.00) for any of the four (4) taxable years; all such payments in excess of Sixteen Million Dollars ($16,000,000.00) for these four (4) taxable years shall be paid into the General Fund of the state. On or before February 1, 1991, for the 1990 taxable year and on or before February 1 of each year thereafter, such utility shall pay to the Department of Revenue a sum equal to two percent (2%) of the assessed value as ascertained by the Department of Revenue, but such payment shall not be less than Twenty Million Dollars ($20,000,000.00) for any taxable year for as long as such nuclear power plant is licensed to operate and is not being permanently decommissioned; all such payments in excess of Sixteen Million Dollars ($16,000,000.00) for taxable years 1990 and thereafter shall be paid as follows:
      1. An amount of Three Million Forty Thousand Dollars ($3,040,000.00) annually, beginning with fiscal year 1991, shall be transferred by the Department of Revenue to Claiborne County. Such payments may be expended by the Board of Supervisors of Claiborne County for any purpose for which a county is authorized by law to levy an ad valorem tax and shall not be included or considered as proceeds of ad valorem taxes for the purposes of the growth limitation on ad valorem taxes under Sections 27-39-305 and 27-39-321. However, should the Board of Supervisors of Claiborne County withdraw its support of the Grand Gulf Nuclear Station off-site emergency plan or otherwise fail to satisfy its off-site emergency plan commitments as determined by the Mississippi Emergency Management Agency and the Federal Emergency Management Agency, Five Hundred Thousand Dollars ($500,000.00) annually of the funds designated for Claiborne County as described by this subsection (i) shall be deposited in the Grand Gulf Disaster Assistance Fund as provided in Section 33-15-51.
      2. An amount of One Hundred Sixty Thousand Dollars ($160,000.00) annually, beginning with fiscal year 1991, shall be transferred by the Department of Revenue to the City of Port Gibson, Mississippi. Such payments may be expended by the Board of Aldermen of the City of Port Gibson for any purpose for which a municipality is authorized by law to levy an ad valorem tax and shall not be included or considered as proceeds of ad valorem taxes for the purposes of the growth limitation on ad valorem taxes under Sections 27-39-305 and 27-39-321. However, should the Board of Aldermen of the City of Port Gibson withdraw its support of the Grand Gulf Nuclear Station off-site emergency plan or otherwise fail to satisfy its off-site emergency plan commitment, as determined by the Mississippi Emergency Management Agency and the Federal Emergency Management Agency, Fifty Thousand Dollars ($50,000.00) annually of the funds designated for the City of Port Gibson as described by this subsection (ii) shall be deposited in the Grand Gulf Disaster Assistance Fund as provided in Section 33-15-51.
      3. The remaining balance of the payments in excess of Sixteen Million Dollars ($16,000,000.00) annually, less amounts transferred under (i) and (ii) of this subsection, beginning with fiscal year 1991, shall be allocated in accordance with subsection (3)(f) of this section.
    3. Pursuant to certification by the Attorney General to the State Treasurer and the State Tax Commission that the suit against the State of Mississippi pending on the effective date of House Bill 8, First Extraordinary Session of 1990, [Laws, 1990 Ex Session, Ch. 12, eff June 26, 1990], in the Chancery Court for the First Judicial District of Hinds County, Mississippi, styled Albert Butler et al v. the Mississippi State Tax Commission et al, has been voluntarily dismissed with prejudice as to all plaintiffs at the request of the complainants and that no attorney’s fees or court costs have been assessed against the state and each of the parties, including Claiborne County and each municipality and school district located in the county, have signed and delivered to the Attorney General a full and complete release in favor of the State of Mississippi and its elected officials of all claims that have been asserted or may be asserted in the suit pending on the effective date of House Bill 8, First Extraordinary Session of 1990, [Laws, 1990 Ex Session, Ch. 12, eff June 26, 1990], in the Chancery Court for the First Judicial District of Hinds County, Mississippi, styled Albert Butler et al v. the Mississippi State Tax Commission et al, and the deposit into the State General Fund of in-lieu payments and interest thereon due the state under subsection (3)(b) of this section but placed in escrow because of the lawsuit described above, the state shall promptly transfer to the Board of Supervisors of Claiborne County out of the State General Fund an amount of Two Million Dollars ($2,000,000.00) which shall be a one-time distribution to Claiborne County from the state. Such payment may be expended by the Board of Supervisors of Claiborne County for any purposes for which a county is authorized by law to levy an ad valorem tax and shall not be included or considered as proceeds of ad valorem taxes for the purposes of the growth limitation on ad valorem taxes for the 1991 fiscal year under Sections 27-39-321 and 27-39-305.
    4. After distribution of the one-time payment to Claiborne County as set forth in subsection (3)(c) of this section, the Department of Revenue upon certification that the pending lawsuit as described in subsection (3)(c) of this section has been voluntarily dismissed shall promptly deposit an amount of Five Hundred Thousand Dollars ($500,000.00) into the Grand Gulf Disaster Assistance Trust Fund as provided for in Section 33-15-51, which shall be a one-time payment, to be utilized in accordance with the provisions of such section.
    5. After distribution of the one-time payment to Claiborne County as set forth in subsection (3)(c) of this section and the payment to the Grand Gulf Disaster Assistance Trust Fund as set forth in subsection (3)(d) of this section, the Department of Revenue upon certification that the pending lawsuit as described in subsection (3)(c) of this section has been voluntarily dismissed shall promptly distribute ten percent (10%) of the remainder of the prior payments remaining in escrow to the General Fund of the state and the balance of the prior payments remaining in escrow shall be distributed to the counties and municipalities in this state wherein such public utility has rendered electric service in the proportion that the amount of electric energy consumed by the retail customers of such public utility in each county, excluding municipalities therein, and in each municipality, for the next preceding fiscal year bears to the total amount of electric energy consumed by all retail customers of such public utility in the State of Mississippi for the next preceding fiscal year. The payments distributed to the counties and municipalities under this paragraph (e) may be expended by such counties and municipalities for any lawful purpose and shall not be included or considered as proceeds of ad valorem taxes for the purposes of the growth limitation on ad valorem taxes under Sections 27-39-321 and 27-39-305.
    6. After distribution of the payments for fiscal year 1991 as set forth in Section 19-9-151 and distribution of the payments as provided for in subsection (3)(b) of this section, the Department of Revenue shall distribute ten percent (10%) of the remainder of the payments to the General Fund of the state and the balance to the counties and municipalities in this state wherein such public utility renders electric service in the proportion that the amount of electric energy consumed by the retail customers of such public utility in each county, excluding municipalities therein, and in each municipality for the next preceding fiscal year bears to the total amount of electric energy consumed by all retail customers of such public utility in the State of Mississippi for the next preceding fiscal year.
    7. No county, including municipalities therein, shall receive in excess of twenty percent (20%) of the funds distributed under paragraph (f) of this subsection.
    8. The revenues received by counties and municipalities under paragraph (f) of this subsection shall not be included or considered as proceeds of ad valorem taxes for the purposes of the growth limitation on ad valorem taxes under Sections 27-39-305 and 27-39-321.

HISTORY: Codes, Hemingway’s 1921 Supp § 7769o; 1930, § 3204; 1942, § 9829; Laws, 1918, ch. 138; Laws, 1926, ch. 127; Laws, 1932, ch. 291; Laws, 1986, ch. 507, § 1; Laws, 1989, ch. 517, § 5; Laws, 1990, ch. 524, § 2; Laws, 1990 Ex Sess, ch. 12, § 1; Laws, 2001, ch. 334, § 3; Laws, 2009, ch. 492, § 74, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 144 provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective from and after July 1, 2010, substituted “Department of Revenue” for “State Tax Commission” throughout the section; substituted “as valued by the department” for “as valued by the commission” in (1)(a); in (2)(a), substituted “thirty (30) days” for “twenty (20) days,” and inserted “with the Executive Director of the Board of Tax Appeals”; and made minor stylistic changes.

Cross References —

Distribution of payments made pursuant to this section to counties in which nuclear generating plants are located, see §19-9-151.

Municipal assessment of private car companies, see §21-33-13.

Department of revenue, see §27-3-1 et seq.

Board of tax appeals, see §27-4-1 et seq.

Exemption of railroad property from ad valorem taxation, see §27-31-35.

Assessing and taxing property of telephone companies located in not more than six counties, see §27-35-319.

Applicability of this section to a countywide levy for the construction and maintenance of roads and bridges, see §27-39-305.

Reduction in ad valorem tax levy commensurate with reduction in base revenue of any county where there is located a nuclear power plant on which tax is assessed under subsection (3) of this section, and related effect of that subsection if declared unconstitutional, see §27-39-320.

Applicability of this section to an ad valorem tax levy, see §27-39-320.

Applicability of this section to limitation on increases in property taxes, see §27-39-321.

Collection of railroad taxes, see §27-41-21.

Grand Gulf Disaster Assistance Trust Fund, see §33-15-51.

Applicability of this section to a levy by the board of supervisors for the support of a special municipal separate school district, see §37-57-105.

Reduction in ad valorem tax levy supporting school district, commensurate with reduction in base revenue of any county where there is located a nuclear power plant on which tax is assessed under subsection (3) of this section, and related effect of that subsection if it is declared unconstitutional, see §37-57-105.

OPINIONS OF THE ATTORNEY GENERAL

County is not required to distribute any portion of its distribution paid by Grand Gulf Nuclear Generating Plant to State of Mississippi to County School District; further, County is not required to make pro rata distribution of such funds to District (withdrawing prior opinion to Self dated November 20, 1990). Wallace, July 8, 1992, A.G. Op. #92-0499.

Section 27-35-309(3)(f) and other pertinent statutory provisions provide no authority for cities or counties to appropriate their Grand Gulf money to school districts. Burrell, Jan. 5, 1994, A.G. Op. #93-0960.

Plain language of Section 27-35-309(3)(b) and Section 19-9-155 is sufficiently broad to allow Claiborne County, unlike counties receiving distributions pursuant to Section 27-35-309(3)(f), flexibility and discretion to allocate its in lieu payments among any one or more of various funds supported in whole or part by ad valorem taxes levied and collected by the county and therefore county had discretionary authority to allocate in lieu payments to public school district. Burell, Jan. 5, 1994, A.G. Op. #93-0960.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation §§ 336 et seq.

CJS.

84 C.J.S., Taxation §§ 648-657.

JUDICIAL DECISIONS

1. Constitutionality.

2. Construction and application.

3. —Powers as regards assessment.

1. Constitutionality.

circuit court properly dismissed the property owners’ complaint for, inter alia, a judgment declaring that a statute granting a tax exemption for nuclear generating plants was unconstitutional because the owners’ failed to establish standing inasmuch as their claims rested solely on the general and speculative conclusion that the statute was racially discriminatory by causing their property-tax liability to increase. Doss v. Claiborne Cnty. Bd. of Supervisors, 230 So.3d 1100, 2017 Miss. App. LEXIS 171 (Miss. Ct. App. 2017).

An amendment of §27-35-309 exempting from county, municipal and district ad valorum taxes any in-state nuclear generating plant owned or operated by a public utility rendering electrical service within the state, was a general law within the meaning of Mississippi Constitution Article 4 § 87, rather than invalid local and private legislation, since it would “bring into its predicament” any privately owned nuclear facilities built in the future. Burrell v. Mississippi State Tax Com., 536 So. 2d 848, 1988 Miss. LEXIS 367 (Miss. 1988), overruled in part, Commonwealth Brands v. Morgan, 110 So.3d 752, 2013 Miss. LEXIS 141 (Miss. 2013).

Section 112 of the Constitution of 1890 provides a special railroad assessment, and the act of 1894 (Laws p. 29) provided for the assessment of back taxes by the railroad commission without appeal. Such denial of appeal violated no constitutional provision, although other taxpayers under general laws might appeal from the tribunals fixing their taxes, where the taxes were back taxes and not current taxes, since under the constitutional provision referred to, all railroad property is dealt with alike, and ample notice was given that under the law a railroad had the remedy by certiorari. Yazoo & M. V. R. Co. v. Adams, 73 Miss. 648, 19 So. 91, 1895 Miss. LEXIS 123 (Miss. 1895).

2. Construction and application.

Where supervisors adjudged lots owned by trustee of railroad should be assessed by tax commission which was done and tax paid, state tax collector could not recover claimed back taxes regardless of errors of fact or law of board or commission, or whether assessment was void on ground lots were entirely disconnected from railroad’s business. Gully v. Mississippi Valley Co., 181 Miss. 669, 180 So. 745, 1938 Miss. LEXIS 107 (Miss. 1938).

Under former statute requiring state railroad commission to assess property of railroads and other designated public utilities, the form of the assessments as to the several counties to be transmitted to the clerk of the board of supervisors, and requiring the clerk to make copies, but making no provision for his compensation, his compensation was governed by another statute declaring that the board of supervisors might allow the clerk a reasonable compensation for making copies of the assessment rolls. Board of Sup'rs v. King, 115 Miss. 521, 76 So. 543, 1917 Miss. LEXIS 227 (Miss. 1917).

Capital invested in merchandise and manufacturing includes the pipes, hydrants, etc., of a waterworks company, but did not include solvent credits of the corporation they being a separate kind of property which should have been listed separately. Adams v. Vicksburg Waterworks Co., 94 Miss. 601, 47 So. 530, 1909 Miss. LEXIS 314 (Miss. 1909).

The franchise of a corporation is personalty of a different kind from capital invested in merchandise and manufacturing, which franchise is taxable by itself. Adams v. Samuel R. Bullock & Co., 94 Miss. 27, 47 So. 527, 1908 Miss. LEXIS 15 (Miss. 1908).

Where an assessment has been made and taxes have been paid in the absence of fraud it is conclusive. Gulf & S. I. R. Co. v. Adams, 85 Miss. 772, 88 Miss. 772, 38 So. 348, 1904 Miss. LEXIS 125 (Miss. 1904).

The court will take judicial notice that railroads were assessed and have paid ad valorem taxes for previous years pursuant to assessment under this section [Code 1942, § 9829]. Gulf & S. I. R. Co. v. Adams, 85 Miss. 772, 88 Miss. 772, 38 So. 348, 1904 Miss. LEXIS 125 (Miss. 1904).

A tax of a certain amount per mile on railroad franchises without regard to varying conditions or values is not a property tax, but a privilege tax proper. Gulf & S. I. R. Co. v. Adams, 85 Miss. 772, 88 Miss. 772, 38 So. 348, 1904 Miss. LEXIS 125 (Miss. 1904).

By the “value of the franchise” which the railroad assessors were to take into consideration, under the former statute, was meant the value of the right of the companies to operate their railroads in the manner, on the conditions, and with the powers prescribed and granted in their charters. Gulf & S. I. R. Co. v. Adams, 85 Miss. 772, 88 Miss. 772, 38 So. 348, 1904 Miss. LEXIS 125 (Miss. 1904).

An assessment of back taxes by the railroad commission cannot be attacked collaterally on the ground of fraud alone. Yazoo & M. V. R. Co. v. Adams, 73 Miss. 648, 19 So. 91, 1895 Miss. LEXIS 123 (Miss. 1895).

3. —Powers as regards assessment.

Assessment of all property owned and operated by an electric utility company in a score of counties was the sole prerogative of the state taxing commission, thus voiding the separate assessment by a city of company property therein located. Mississippi Power Co. v. Laurel, 201 Miss. 144, 28 So. 2d 750, 1947 Miss. LEXIS 379 (Miss. 1947).

Since the assessment of railroad property for taxation for state and all political subdivisions is conferred on the state tax commission, contract by municipality with individual to discover property which had escaped taxation, was void as being in excess of such municipality’s authority, and individual could not enforce such contract for percentage of back taxes collected against railroad. Fitzgerald v. Magnolia, 183 Miss. 334, 184 So. 59, 1938 Miss. LEXIS 248 (Miss. 1938).

Neither state tax commission, nor circuit court on appeal, had authority to fix county lines except as incident to determining which county was entitled to taxes for current year. Yalobusha County v. Tallahatchie County, 168 Miss. 526, 151 So. 723, 1934 Miss. LEXIS 344 (Miss. 1934).

State tax commissioner has power to assess electric power company only as to property not situated wholly in one county, and property wholly within one county may be assessed by county or city authorities. Gully v. Eastman-Gardiner Lumber Co., 168 Miss. 100, 151 So. 170, 1933 Miss. LEXIS 207 (Miss. 1933).

The legislature having provided for the assessment of railroads by the railroad commission, the municipality could not make an independent assessment of its own. Yazoo & M. V. R. Co. v. Vicksburg, 95 Miss. 701, 49 So. 185, 1909 Miss. LEXIS 264 (Miss. 1909).

The railroad commission, acting as a board of railroad assessors, did not have jurisdiction to determine a claim of exemption interposed to assessment of taxes, and therefore their judgment touching the claim of exemption was void and open to collateral attack. Yazoo & M. V. R. Co. v. Adams, 81 Miss. 90, 32 So. 937, 1902 Miss. LEXIS 132 (Miss. 1902).

Former Code 1892, § 3875 empowering state railroad commission to assess railroad property, was prospective only, but under § 4 of the act of 1894 (p. 29), providing for the assessment of back taxes by the railroad commission without appeal, after notification by the state revenue agent the railroad commission was authorized to assess railroad property which had escaped taxation during any former year back to 1886, as well as during years subsequent to the adoption of the Code of 1892. Yazoo & M. V. R. Co. v. Adams, 73 Miss. 648, 19 So. 91, 1895 Miss. LEXIS 123 (Miss. 1895).

§ 27-35-310. Abandoned nuclear power plant property exempt from ad valorem taxation.

All nuclear power plant property that has been abandoned and written off the books of the public utility owning such property and is no longer considered operating property of such utility by the State Tax Commission or is being permanently decommissioned shall be exempted from all ad valorem taxes now levied or hereafter levied by the State of Mississippi, or any county, municipality, levee district, school or any other taxing district within the state.

HISTORY: Laws, 1990 Ex Sess, ch. 12, § 4, eff from and after passage (approved June 26, 1990).

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

§ 27-35-311. Board of Tax Appeals to hear objections made by Department of Revenue; procedure.

  1. It shall be the duty of the Board of Tax Appeals to hear and determine objections to assessments made by the Department of Revenue for ad valorem tax purposes. They may, if they think objections just, sustain the same and amend assessments, if necessary accordingly.
  2. Any objection shall be in writing and filed with the Executive Director of the Board of Tax Appeals within the thirty-day period set out in Section 27-35-309(2)(a).At the time of filing the objection with the Executive Director of the Board of Tax Appeals, the taxpayer shall also file a copy of his written objection with the Department of Revenue.

HISTORY: Codes, Hemingway’s 1921 Supp § 7769p; 1930, § 3205; 1942, § 9830; Laws, 1918, ch. 138; Laws, 2009, ch. 492, § 75, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 144 provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective from and after July 1, 2010, rewrote the section to provide that it is the duty of the board of tax appeals to hear objections to assessments made by the department of revenue and to provide for the procedure for objecting to the assessment.

Cross References —

Department of revenue, see §27-3-1 et seq.

Board of tax appeals, see §27-4-1 et seq.

Board of Tax Appeals to have jurisdiction to hear objection to an assessment by the Department of Revenue pursuant to this section, see §27-4-3.

Objections to assessment roll generally, see §27-35-89.

Objections to assessments against transportation companies operating or furnishing railroad cars, see §27-35-517.

§ 27-35-313. Rolls to be sent to counties.

So soon as the assessment rolls have remained subject to objection for thirty (30) days, and when all objections, if any, are disposed of, the assessment rolls shall be approved by the Department of Revenue, and a certified copy of the assessment rolls shall be sent immediately to the clerks of the board of supervisors of the respective counties, who shall file and preserve it as a record.

HISTORY: Codes, Hemingway’s 1921 Supp § 7769q; 1930, § 3206; 1942, § 9831; Laws, 1918, ch. 138; Laws, 2001, ch. 334, § 4; Laws, 2009, ch. 492, § 76, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 144 provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective from and after July 1, 2010, substituted “thirty (30) days” for “twenty (20) days,” “by the Department of Revenue” for “by order of the State Tax Commission” and “copy of the assessment rolls” for “copy of the same; and made a minor stylistic change.”

Cross References —

Municipal assessment rolls, see §21-33-5 et seq.

Department of revenue, see §27-3-1 et seq.

§ 27-35-315. Duty of clerk of board of supervisors.

The clerk of the board of supervisors shall make one copy of the said assessment rolls, and shall certify and deliver the same to the tax collector which when done shall have the same force and effect as other certified copies of tax rolls placed in the hands of the tax collector.

HISTORY: Codes, Hemingway’s 1921 Supp § 7769r; 1930, § 3207; 1942, § 9832; Laws, 1918, ch. 138.

Cross References —

Clerk’s duties with regard to assessment rolls, generally, see §27-35-123.

Clerk’s certification of county tax levies, see §27-39-319.

§ 27-35-317. Repealed.

Repealed by Laws, 1991, ch. 385, § 6, eff from and after passage (approved March 15, 1991).

[Codes, Hemingway’s 1921 Supp § 7769s; 1930, § 3208; 1942, § 9833; Laws, 1918, ch. 138; Laws, 1926, ch. 127; Laws, 1932, ch. 291]

Editor’s Notes —

Former §27-35-317 provided for assessment of certain companies owning property not wholly in one county in same manner as railroads.

§ 27-35-319. Assessing and taxing property of telephone companies located in not more than six counties.

Notwithstanding the provisions of Sections 27-35-31, 27-35-309, 27-35-317 and 27-35-323, when all the property of a telephone company is located in not more than six (6) counties, it shall be assessed and taxed as that of a person; and the laws, providing for the assessment and collection of taxes on the property of persons, shall apply to the assessment and collection of taxes on the property of such companies. All shares or certificates of stock issued by any such corporation or company shall be exempt from taxation and shall not be returned for assessment. Its land and tangible personal property shall be assessed and taxed where situated on the first day of January of the year.

HISTORY: Codes, 1942, § 9833.5; Laws, 1960, ch. 471; Laws, 1995, ch. 479, § 1; Laws, 2000, ch. 303, § 8, eff from and after July 1, 2000.

Editor’s Notes —

Section 27-35-317 referred to in (1) was repealed by Laws of 1991, ch. 385, § 6, eff from and after passage (approved March 15, 1991).

Section 27-35-323 referred to in (1) was repealed by Laws of 1989, ch. 517, § 7, eff from and after January 1, 1990.

Laws of 1995, ch. 479, § 2, provides as follows:

“SECTION 2. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before July 1, 1995, whether such claims, assessments, appeals, suits or actions have been begun before July 1, 1995, or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before July 1, 1995, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 2000, ch. 303, § 11, provides:

“SECTION 11. If any material provision of this act is declared to be void, or if for any reason is declared to be invalid or of no effect, the remaining provisions of this act shall be void and of no effect.”

Laws of 2000, ch. 303, § 12, provides:

“SECTION 12. Section 6 of this act shall be effective with respect to taxable services reflected on bills submitted by telecommunications service providers to their customers which are dated on or after July 1, 2000, regardless of when such services are provided. Section 9 of this act shall take effect and be in force from and after January 1, 2001. The remaining provisions of this act shall take effect and be in force from and after July 1, 2000.”

Cross References —

Inapplicability of ad valorem taxes on certain buildings and land with respect to telephone companies whose properties are located in not more than six counties as provided in this section, see §27-35-331.

OPINIONS OF THE ATTORNEY GENERAL

Section 27-35-319 (2)(a)(ii) [decided prior to 2000 amendment, which deleted former (2)] applies only to a company’s real property that is used to provide services between local access and transport areas in the state or between two or more states. Therefore, a company’s personal property would be considered as Class IV property and assessed as such. Young, August 14, 1995, A.G. Op. #95-0394.

Property described in Section 27-35-319(2)(a)(ii) [decided prior to 2000 amendment, which deleted former (2)] is property excluded from Sections 27-35-331 through 27-35-343 and therefore is property which should be assessed by the State Tax Commission. Long, September 18, 1995, A.G. Op. #95-0619.

§ 27-35-321. Corporation owning certain kind of toll bridge declared a public service corporation for tax purposes; assessment by the state tax commission.

Any corporation owning, possessing, holding or operating a toll bridge structure located partly but not wholly within one county of this state and any substantial part of which so situated in this state is used or operated, howsoever, by or in connection with any common carrier railroad, as an instrumentality or facility for the conduct by such common carrier railroad of interstate commerce or its interstate transportation business, shall be considered and the same is hereby declared and defined to be a public service corporation as to all of its property situated in this state and which is liable to taxation in this state; and such property shall be wholly and exclusively subject to valuation and assessment for the purposes of taxation by the state tax commission of Mississippi, which commission is by law constituted state assessor of railroads and other public service corporations. Such property of said corporation shall be assessed to the extent and in like manner as the property of other public service corporations and public utilities now subject to the authority and jurisdiction of said commission; and said toll bridge corporations shall make and file schedules in time and manner as provided by Sections 27-35-309, 27-35-317 and 27-35-323 and under penalties as therein provided.

Such property of all persons, partnerships or associations of persons, so owned, held, possessed, operated, situated and utilized, however, shall, likewise, be valued and assessed for the purposes of taxation by the said state tax commission of Mississippi.

HISTORY: Codes, 1942, § 9834; Laws, 1942, ch. 127.

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected an error near the end of the first paragraph by substituting “Sections 27-35-309, 27-35-317 and 27-35-323” for “Sections 27-35-309, 27-35-317, 27-35-323.” The Joint Committee ratified the correction at the August 15, 2017, meeting of the Committee.

Editor’s Notes —

For compact with Arkansas concerning the Greenville-Lake Village bridge, see Laws of 1942, ch. 287.

Section 27-35-317 referred to in this section was repealed by Laws of 1991, ch. 385, § 6, eff from and after passage (approved March 15, 1991).

Section 27-35-323 referred to in this section was repealed by Laws of 1989, ch. 517, § 7, eff from and after January 1, 1990.

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

§ 27-35-323. Repealed.

Repealed by Laws, 1989, ch. 517, § 7, eff from and after January 1, 1990.

[Codes, Hemingway’s 1921 Supp § 7769u; 1930, § 3209; 1942, § 9835; Laws, 1918, ch. 138; Laws, 1926, ch. 127; Laws, 1932, ch. 291]

Editor’s Notes —

Former §27-35-323 provided for persons required to file schedules.

§ 27-35-325. Department of Revenue empowered to assess certain property escaping taxation.

The Department of Revenue is hereby authorized and empowered and it shall be its duty to assess any property required to be assessed by the Department of Revenue as the state assessor of railroads, which it discovers escaping taxation in former years by reason of not being assessed; and to assess or cause to be assessed and taxed, any such property which it discovers escaping taxation by reason of not being assessed in or for the benefit of any road district, school district, or other taxing district or municipality, although the property may have been assessed and taxed for state and general county taxes; however, the right to so assess property shall expire at the end of seven (7) years from the date when the right so to do first accrued. When any property is discovered escaping assessment and taxation which, under the law, is required to be assessed by the Department of Revenue as state assessor of railroads, the Department of Revenue shall assess the same for such purpose and for the years it has escaped taxation, and shall give notice by United States mail, or otherwise, by the Commissioner of Revenue of the Department of Revenue to the owner of the property, or agent, of such owner, showing what property has escaped assessment and for what years, and all other proper information, and the owner shall have thirty (30) days in which to file objections. The Department of Revenue shall deal with the assessment in all respects with the same powers as if made at the time regular assessment of such property is made, and shall have power to require such information as it may desire for the correct determination of all questions before it. When any objection is heard and determined, the Board of Tax Appeals shall by order approve or disapprove, or may modify the assessment, and make it final. If no objection is made in regard to the assessment or if the assessment is approved or modified by the Board of Tax Appeals, the Department of Revenue shall certify it to the clerk of the board of supervisors of the county or counties where the property is located, and such assessment shall be dealt with by the clerk and tax collector as is required in cases of assessments when made at the regular time. In all cases where suit is necessary, it shall be the duty of the Attorney General to represent the Department of Revenue whenever requested to do so.

HISTORY: Codes, Hemingway’s 1917, § 7033; 1930, § 3226; 1942, § 9852; Laws, 1916, ch. 130; Laws, 1928, ch. 214; Laws, 1942, ch. 135; Laws, 1958, ch. 569; Laws, 2009, ch. 492, § 77, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 144 provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective from and after July 1, 2010, substituted “Department of Revenue” and “Commissioner of Revenue of the Department of Revenue” for “state tax commission” throughout; substituted “state assessor of railroads” for “state assessors of railroads” both times it appears in the first and second sentences; rewrote the third-to-last and next-to-last sentences; and made a minor stylistic change.

Cross References —

Notice by municipal authorities to state railroad assessors of property of railroad or public service corporation escaping assessment, see §21-33-55.

Department of revenue, see §27-3-1 et seq.

Department of Revenue’s investigation of property escaping taxation, see §27-3-39.

Board of tax appeals, see §27-4-1 et seq.

Assessment of omitted property, generally, see §§27-35-155,27-35-157.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 700 et seq.

CJS.

84 C.J.S., Taxation § 607.

§ 27-35-327. Records to be kept and preserved.

Complete and full records shall be kept and preserved by the state tax commission of all things done under the authority vested in it as the state assessor of railroads, and public utilities.

HISTORY: Codes, Hemingway’s 1921 Supp § 7769t; 1930, § 3210; 1942, § 9836; Laws, 1918, ch. 138.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

§ 27-35-329. Repealed.

Repealed by Laws, 1983, ch. 471, § 26, eff from and after July 1, 1983.

[En Laws, 1980, ch. 505, § 23]

Editor’s Notes —

Former §27-35-329 dealt with the formula for valuation of properties of public service corporations and other properties following reappraisal.

§ 27-35-331. Public service corporations liable for ad valorem taxes on certain buildings and land.

The public service corporations to which Sections 27-35-331 through 27-35-343 apply are persons, individuals, partnerships, corporations, associations or entities that own, control, manage or operate a business engaged in:

The generation, manufacture, transmission or distribution of electricity to or for the public for compensation.

The distribution or sale of natural or artificial gas to the public for compensation; provided, however, Sections 27-35-331 through 27-35-343 shall not apply to entities engaged in the interstate transmission of gas by pipeline.

The transmission, conveyance or reception of any message over wire or by radio, or otherwise, of writing, signs, signals, pictures and sounds of all kinds by or for the public for compensation; provided, however, Sections 27-35-331 through 27-35-343 shall not apply to telephone companies whose properties are located in not more than six (6) counties as provided in Section 27-35-319, Mississippi Code of 1972.

HISTORY: Laws, 1986, ch. 346, § 1, eff from and after January 1, 1987.

Cross References —

Assessment of property of public service corporations which is not subject to the provisions of §§27-35-331 through27-35-343, see §27-35-301.

OPINIONS OF THE ATTORNEY GENERAL

Property described in Section 27-35-319(2)(a)(ii) is property excluded from Sections 27-35-331 through 27-35-343 and therefore is property which should be assessed by the State Tax Commission. Long, September 18, 1995, A.G. Op. #95-0619.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation §§ 377-381.

CJS.

84 C.J.S., Taxation §§ 200-204.

§ 27-35-333. Properties of public service corporations subject to ad valorem taxes.

The properties of public service corporations which are subject to Sections 27-35-331 through 27-35-343 are limited to:

Vacant and unimproved real estate owned in fee simple.

Buildings and the land on which they are situated utilized solely for the purpose of housing the managerial offices of such corporations, and the office furniture and facilities located therein.

Buildings and the land on which they are situated utilized for the warehousing or storage of materials and supplies; provided, however, Sections 27-35-331 through 27-35-343 do not apply to the materials, supplies, equipment and facilities warehoused or stored therein.

Buildings and the land on which they are situated utilized for the purpose of conducting the merchandising and sale of appliances utilizing the utility service furnished by such entity, together with inventories of such goods and appliances.

HISTORY: Laws, 1986, ch. 346, § 2, eff from and after January 1, 1987.

Cross References —

Assessment of property of public service corporations which is not subject to the provisions of §§27-35-331 through27-35-343, see §27-35-301.

Properties of public service corporations which are not subject to ad valorem taxes, see §27-35-335.

Appraisal and assessment by county tax assessors of the property described in this section, see §27-35-339.

OPINIONS OF THE ATTORNEY GENERAL

There is no provision in Miss. Code Section 27-35-333 for “property not used to provide services of the corporation”. Welch, Feb. 3, 1993, A.G. Op. #93-0016.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation §§ 377-381.

CJS.

84 C.J.S., Taxation §§ 200-204.

§ 27-35-335. Properties of public service corporations not subject to ad valorem taxes.

Sections 27-35-331 through 27-35-343 do not apply to properties owned by such public service corporations utilized in the furnishing of the utility service in which such public service corporations are engaged. This exclusion includes, but is not restricted to, the following: electric generating plants and related facilities; electric transmission and distribution facilities; electric substations; telephone exchanges; communication facilities by means of which communication service is effected; communication relay facilities; gas mains, pumping stations; metering facilities; compression stations; all facilities and equipment by means of which gas is received from the supplier and delivered to the consumer. It is the intent of Sections 27-35-331 through 27-35-343 to vest in county tax assessors the jurisdiction to assess only those types and kinds of properties enumerated in Section 27-35-333, and no other.

HISTORY: Laws, 1986, ch. 346, § 3, eff from and after January 1, 1987.

Cross References —

Assessment of property of public service corporations which is not subject to the provisions of §§27-35-331 through27-35-343, see §27-35-301.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation §§ 377-381.

CJS.

84 C.J.S., Taxation §§ 200-204.

§ 27-35-337. Duty of public service corporations to report certain data to county tax assessors.

It shall be the duty of public service corporations subject to Sections 27-35-331 through 27-35-343 to report to the county tax assessor of the counties in which any property subject to Sections 27-35-331 through 27-35-343 is located the same information and data, at the same time as such data and information has heretofore been reported to the State Tax Commission. Reports to the State Tax Commission may, after the effective date of Sections 27-35-331 through 27-35-343, eliminate the data and information which will be reported to county tax assessors pursuant to this section.

HISTORY: Laws, 1986, ch. 346, § 4, eff from and after January 1, 1987.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Cross References —

County tax assessors generally, see §27-1-1 et seq.

Department of Revenue generally, see §27-3-1 et seq.

Assessment of property of public service corporations which is not subject to the provisions of §§27-35-331 through27-35-343, see §27-35-301.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation §§ 377-381.

CJS.

84 C.J.S., Taxation §§ 200-204.

§ 27-35-339. Appraisal and assessment of certain property of public service corporations.

All property, as described in Section 27-35-333, of public service corporations subject to Sections 27-35-331 through 27-35-343 shall be appraised by county tax assessors and assessed in proportion to its true value in the same manner as is provided by law for other properties subject to the jurisdiction of the county tax assessors and at the same assessment ratio as established for other public service corporation property.

HISTORY: Laws, 1986, ch. 346, § 5, eff from and after January 1, 1987.

Cross References —

Assessment of property of public service corporations which is not subject to the provisions of §§27-35-331 through27-35-343, see §27-35-301.

OPINIONS OF THE ATTORNEY GENERAL

Mississippi Code Section 27-35-339 provides that all public service corporation property shall be appraised by county tax assessors; this property shall be assessed in proportion to its true value in same manner as is provided by law for other properties subject to jurisdiction of county tax assessors. Welch, Feb. 3, 1993, A.G. Op. #93-0016.

Mississippi Code Section 27-35-339 provides that public service corporation property shall be appraised and assessed “at the same assessment ratio as established for other public service corporation property.” Welch, Feb. 3, 1993, A.G. Op. #93-0016.

RESEARCH REFERENCES

ALR.

Requirement of full-value real property taxation assessments. 42 A.L.R.4th 676.

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation §§ 377-381.

CJS.

84 C.J.S., Taxation §§ 200-204.

§ 27-35-341. No other assessment to be made for purposes of ad valorem taxes imposed by municipalities or other taxing districts.

With respect to properties appraised and assessed by county tax assessors pursuant to Sections 27-35-331 through 27-35-343, the assessments so made shall constitute the assessment thereof for purposes of ad valorem taxes imposed by municipalities or other taxing districts on properties located therein. Assessing jurisdiction over such properties is specifically not conferred upon municipal authorities or authorities of other taxing districts.

HISTORY: Laws, 1986, ch. 346, § 6, eff from and after January 1, 1987.

Cross References —

Assessment of property of public service corporations which is not subject to the provisions of §§27-35-331 through27-35-343, see §27-35-301.

OPINIONS OF THE ATTORNEY GENERAL

Assessing jurisdiction over properties owned by public service corporations is specifically not conferred upon municipal authorities or authorities of other taxing districts; city was prohibited under terms of statute from assessing in any manner public service corporation property located within municipal boundaries, although property was improperly classified for seven years. Dreyfus, Jan. 17, 1990, A.G. Op. #90-0004.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation §§ 377-381.

CJS.

84 C.J.S., Taxation §§ 200-204.

§ 27-35-343. Years to which Sections 27-35-331 through 27-35-343 shall apply.

Sections 27-35-331 through 27-35-343 shall apply to the assessment of public service corporation properties for the calendar year 1987 and thereafter.

HISTORY: Laws, 1986, ch. 346, § 8; Laws, 1987, ch. 348, eff from and after passage (approved March 18, 1987).

Cross References —

Assessment of property of public service corporations which is not subject to the provisions of §§27-35-331 through27-35-343, see §27-35-301.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation §§ 377-381.

CJS.

84 C.J.S., Taxation §§ 200-204.

Article 5. Assessment of Transportation Companies Operating or Furnishing Railroad Cars.

§ 27-35-501. Assessment by Commissioner of Revenue.

It shall be the duty of the Commissioner of Revenue, constituting the state assessor of railroads and other public service corporations, to annually assess for taxation the property of the persons, firms, partnerships, companies, associations, or corporations, as hereinafter defined, engaged in the business of operating, furnishing or leasing cars for the transportation of freight, or to be used in the operation of any railway line or lines wholly or partially within this state.

HISTORY: Codes, 1930, § 3211; 1942, § 9837; Laws, 1926, ch. 129; Laws, 2009, ch. 492, § 78, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 144 provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective from and after July 1, 2010, near the beginning, substituted “Commissioner of Revenue” for “members of the state tax commission” and “state assessor of railroads” for “state assessors of railroads.”

Cross References —

Commissioner of revenue of the department of revenue, see §§27-3-3,27-3-4.

Exemptions and in lieu of taxes applicable to rail car companies, see §27-35-515.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 353 et seq.

§ 27-35-503. Company defined.

The word “company” as used in the following sections shall be deemed and construed to mean any person, firm, partnership, company, association, or corporation engaged in operating, furnishing, or leasing cars, as defined and described in Sections 27-35-505 and 27-35-507, whether formed or organized under the laws of this state, or any other state or territory, or foreign country.

HISTORY: Codes, 1930, § 3212; 1942, § 9838; Laws, 1926, ch. 129.

§ 27-35-505. Freight line company defined.

Every company engaged in the business of operating cars, not otherwise listed for taxation or taxed in Mississippi, for the transportation of freight, whether such freight be owned by such company, or any other person or company, over any railway line or lines, in whole or in part within this state, such line or lines not being owned, leased, or operated by such company, whether such cars be termed box, flat, coal, ore, tank, stock, gondola, furniture or refrigerator cars, or by some other name, shall be deemed to be a freight line company.

HISTORY: Codes, 1930, § 3213; 1942, § 9839; Laws, 1926, ch. 129.

§ 27-35-507. Equipment company defined.

Every company engaged in the business of furnishing or leasing cars of whatsoever kind or description, to be used in the operation of any railway line or lines, wholly or partially within this state, such line or lines not being owned, leased or operated by such company, and such cars not being otherwise listed for taxation in Mississippi shall be deemed to be an equipment company.

HISTORY: Codes, 1930, § 3214; 1942, § 9840; Laws, 1926, ch. 129.

§ 27-35-509. Companies to make report to state tax commission; information to be given.

Every company as above defined doing business or owning cars which are operated in this state, shall, annually, on or before the first day of April, in each year, make out and deliver to the state tax commission a statement, verified by oath of an officer or agent of such company, making such statement, showing as of the first day of January, of the year in which the statement is rendered, the following:

  1. The name of the company.
  2. The nature of the company, whether a person, firm, partnership, company, association or corporation, and under the laws of what state organized.
  3. The location of its principal office, or place of business.
  4. The name and post-office address of its president, secretary, treasurer, auditor, other principal officers.
  5. The name and post office address of the principal officer or managing agent of the company in Mississippi, if any.
  6. The aggregate number of miles traveled within the State of Mississippi by its cars during the preceding calendar year and the aggregate number of miles over each railroad in the state; and the total number of miles traveled by its cars during the preceding calendar year wherever operated.
  7. The average number of miles traveled by the cars of each class of its cars during the preceding year. The number of cars necessary for the mileage traveled within the State of Mississippi, under the circumstances that ordinarily attend the use of such cars, and where different classes of cars are used by said company, as to the matters embraced in this and the preceding paragraph, it shall furnish the required information as to each class of said cars on the forms prescribed and furnished by the State Tax Commission.
  8. The actual cash value on the first day of January next preceding, of the said number of cars necessary to provide for the mileage to be reported as required by paragraph (6) of this section.
  9. The real estate, personal property, structures, machinery, fixtures, and appliances, owned by said company, within the state, and the location and the actual value thereof, and in what county, municipality, road district, school district or other taxing district where the same was located on the first day of January next preceding.

    The State Tax Commission may grant an extension of up to thirty (30) days for the filing of the statements required by this section.

HISTORY: Codes, 1930, § 3215; 1942, § 9841; Laws, 1926, ch. 129; Laws, 1997, ch. 319, § 2, eff from and after passage (approved March 14, 1997).

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Cross References —

Penalty for failure to file required statements on or before the time required by this section, see §27-35-513.

§ 27-35-511. Tax commission may call for additional information.

Upon the filing of such statements the state tax commission shall examine each of them and if it shall deem the same insufficient, or if they fail to fully set out the matters required to be reported, or if the state tax commission desires any other or further information, it shall require such officer, or agent, to make such other and further statements as to such matters as it may deem proper.

HISTORY: Codes, 1930, § 3216; 1942, § 9842; Laws, 1926, ch. 129.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

§ 27-35-513. Failure to report; penalty.

If any company shall fail, or refuse, to make and file any statements required by law or any other statement demanded by the State Tax Commission on or before the time required by Section 27-35-509, Mississippi Code of 1972, such company shall pay a penalty of up to ten percent (10%) on the tax as computed by the State Tax Commission, and in case of such failure, neglect or refusal, the commission shall make out an assessment against the company or companies, from the best information available.

HISTORY: Codes, 1930, § 3217; 1942, § 9843; Laws, 1926, ch. 129; Laws, 1989, ch. 477, § 1, eff from and after October 1, 1989.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

§ 27-35-515. Exemptions; payments in lieu of taxes.

Any railcar company required to be assessed under Section 27-35-501, Mississippi Code of 1972, shall be exempt from county, municipal and district ad valorem taxes. In lieu of the payment of ad valorem taxes, such company shall pay to the State Tax Commission a sum based upon the assessed value of the company in an amount to be determined and distributed as follows:

The State Tax Commission shall annually assign an assessed value to any railcar company described in Section 27-35-501, Mississippi Code of 1972. In determining this assessed value, the commission shall consider the value of the company’s cars apportioned to Mississippi and, among other things, the proportion of the total number of car miles within the state during the preceding year to the total number of such car miles during the same period, both within and without the state.

On or before the first day of December for the year applicable, such company shall pay to the State Tax Commission a sum equal to the assessed value of that company’s railcars apportioned to Mississippi multiplied by a rate as determined by the tax commission comprised of applicable statewide averages of county and municipal millages.

The State Tax Commission shall have the power to adopt, amend or repeal rules and regulations necessary to implement the duties assigned to the commission in this section.

Funds collected under this section shall be distributed to the respective counties of the state in proportion to the number of miles of railroad in the respective county to the total number of miles of railroad in the entire state. The State Tax Commission shall retain three percent (3%) of the funds collected under this section to defray the cost of collection and distribution of such funds.

HISTORY: Codes, 1930, § 3218; 1942, § 9844; Laws, 1926, ch. 129; Laws, 1930, ch. 230; Laws, 1989, ch. 477, § 2; Laws, 2002, ch. 416, § 1, eff from and after July 1, 2002.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

§ 27-35-517. Objections to assessments.

  1. The assessment when made and completed shall remain open for thirty (30) days for inspection in the offices of the Department of Revenue and be subject to objections by the railcar companies for the same time period. The Board of Tax Appeals shall hear all objections, and it may increase or decrease any assessment if such action appears to be necessary and proper.
  2. Any objection shall be in writing and filed with the Executive Director of the Board of Tax Appeals within the thirty-day period set out in subsection (1) of this section for objections. At the time of filing the objection with the Executive Director of the Board of Tax Appeals, the taxpayer shall also file a copy of his written objection with the Department of Revenue.

HISTORY: Codes, 1930, § 3219; 1942, § 9845; Laws, 1926, ch. 129; Laws, 1989, ch. 477, § 3; Laws, 2002, ch. 416, § 2; Laws, 2009, ch. 492, § 79, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 144 provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective from and after July 1, 2010, added (2); and in (1), substituted “thirty (30) days” for “twenty (20) days,” “inspection in the offices of the Department of Revenue” for “inspection by order of the State Tax Commission,” and “Board of Tax Appeals” for “commission.”

Cross References —

Department of revenue generally, see §27-3-1 et seq.

Board of Tax Appeals to have jurisdiction to hear objection to an assessment by the Department of Revenue pursuant to this section, see §27-4-3.

Objections to assessment roll generally, see §27-35-89.

Objections to assessments of railroads and public service corporations, see §27-35-311.

§ 27-35-519. Clerks of board of supervisors to apportion payments between municipalities and taxing districts.

Payments as determined by the State Tax Commission shall be sent to the clerk of the board of supervisors of the counties of the state to which payments have been allocated, and the respective clerks shall apportion the county payment to the municipalities and other taxing districts in proportion to the number of miles of railroad in the municipality or other taxing districts to the number of miles of railroad in the entire county.

HISTORY: Codes, 1930, § 3220; 1942, § 9846; Laws, 1926, ch. 129; Laws, 1930, ch. 230; Laws, 1989, ch. 477, § 4, eff from and after October 1, 1989.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Cross References —

Municipal assessments, see §§21-33-5 et seq.

§§ 27-35-521 through 27-35-523. Repealed.

Repealed by Laws, 1989, ch. 477, § 5, eff from and after October 1, 1989.

§27-35-521. [Codes, 1930, § 3221; 1942, § 9847; Laws, 1926, ch. 129; Laws, 1968, ch. 361, § 38]

§27-35-523. [Codes, 1930, § 3222; 1942, § 9848; Laws, 1926, ch. 129; Laws, 1968, ch. 361, § 39]

Editor’s Notes —

Former §27-35-521 provided for clerk to certify assessment to tax collector.

Former §27-35-523 provided for the tax collector to determine taxes due.

§ 27-35-525. Railroads to file reports.

It shall be the duty of all railroads operating in the State of Mississippi to furnish to the Mississippi state tax commission, on blanks to be furnished by the said commission to the railroad companies operating in the State of Mississippi, a true and accurate record of the car mileage made by the cars of the said companies, as defined above, over their rails within the State of Mississippi during the preceding calendar year. Said reports shall be duly attested by the proper officers of said railroad companies and shall be filed in the office of the Mississippi Tax Commission on or before the first day of May of each calendar year, or as soon thereafter as they can practically be compiled. Said reports shall become delinquent on and after the first day of June of the year in which they are due, and the officers of any railroad company failing to make the reports hereinbefore provided shall be deemed guilty of a misdemeanor, and on conviction thereof shall be fined not exceeding one hundred dollars, or in default of payment thereof imprisoned not exceeding thirty days.

HISTORY: Codes, 1930, § 3223; 1942, § 9849; Laws, 1926, ch. 129.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Cross References —

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

§ 27-35-527. Failure to report; penalty.

Any company, failing to make a report to the Mississippi Tax Commission as herein required, or which shall fail to comply with any of the above provisions, shall be prohibited from doing business in the State of Mississippi, or operating its rolling stock over any railroad in the State of Mississippi; and it shall be the duty of the chancery court of Hinds County, upon application of the state tax commission, to issue an injunction prohibiting all such companies who have failed or refused to comply with the provisions of this article from further operating their rolling stock over any railroad in the State of Mississippi. Provided that all such companies shall have the right to have the injunction issued as above mentioned, dissolved on showing to the court that they have complied with the provisions of this article.

HISTORY: Codes, 1930, § 3224; 1942, § 9850; Laws, 1926, ch. 129.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

§ 27-35-529. Repealed.

Repealed by Laws, 1989, ch. 477, § 5, eff from and after October 1, 1989.

[Codes, 1930, § 3225; 1942, § 9851; Laws, 1926, ch. 129; Laws, 1968, ch. 361, § 40]

Editor’s Notes —

Former §27-35-529 provided for the tax collector to enforce payment.

§ 27-35-531. Collection of taxes owed on railroad cars.

All taxes for which any company is liable under the provisions of this article shall be collected and recovered by the State Tax Commission in the same manner provided by law for the collection of sales taxes; and all administrative provisions of the Mississippi Sales Tax Law, including those which fix damages, penalties and interest for nonpayment of taxes, failure to file returns, and for other noncompliance with the provisions of such chapter, and all other requirements and duties imposed upon taxpayers, shall apply to all persons liable for taxes under the provisions of this article and the commission shall exercise all the power and authority and perform all the duties with respect to taxpayers under this article as are provided in the sales tax law, except that in cases of conflict, then the provisions of this article or any other title or chapter which imposes a tax on rail cars shall control.

HISTORY: Laws, 1991, ch. 385, § 4, eff from and after passage (approved March 15, 1991).

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Article 7. Taxation of Airline Company Aircraft.

§ 27-35-701. Definitions.

As used in this article, the words shall have the following meanings:

“Aircraft” means any contrivance, fully equipped for flight, used or designed for navigation or flight through the air.

“Airline company” means any person who undertakes, directly or indirectly, to engage in the scheduled transportation by aircraft of persons or property for hire in interstate, intrastate or international transportation.

“Operated” or “operation” means regularly scheduled landings or takeoffs of aircraft.

“Commission” or “department” means the Department of Revenue.

“Person” means any individual, corporation, firm, partnership, company or association, and includes a guardian, trustee, executor, administrator, receiver, conservator or any person acting in a fiduciary capacity therefor.

HISTORY: Codes, 1942, § 9853-01; Laws, 1968, ch. 594, § 1; Laws, 2009, ch. 492, § 80, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 144 provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective from and after July 1, 2010, substituted “‘Commission’ or ‘department’ means the Department of Revenue” for “‘Commission’ means the state tax commission” in (d).

Cross References —

Department of revenue generally, see §27-3-1 et seq.

Exemption of airline company aircraft from registration requirements, see §61-15-5.

§ 27-35-703. Assessment of aircraft; airline companies to annually file schedule of aircraft operated within the state; objections to assessments to be heard by Board of Tax Appeals.

  1. The department shall annually assess, adjust, equalize and apportion the valuation of all aircraft of each airline company of a type or model operated in this state by such airline company by such type or model. Such aircraft shall be valued by the department in the same manner as other personal property in the state is valued.
  2. Each airline company shall file with the department, on or before the first Monday in April of each year, a complete schedule of all aircraft of a type or model operated in this state by such company. Such schedule shall be made under oath on forms prescribed and furnished by the department. If any airline company shall fail, refuse or neglect to file the required schedules, such company may be penalized in the manner provided for in Section 27-35-305.
  3. The assessment when made and completed shall remain open for thirty (30) days for inspection in the offices of the Department of Revenue and be subject to objections by the airline companies for the same time period. The Board of Tax Appeals shall hear all objections, and it may increase or decrease any assessment if such action appears to be necessary and proper.
  4. Any objection shall be in writing and filed with the Executive Director of the Board of Tax Appeals within the thirty-day period set out in subsection (3) of this section for objections.At the time of filing the objection with the Executive Director of the Board of Tax Appeals, the taxpayer shall also file a copy of his written objection with the Department of Revenue.

HISTORY: Codes, 1942, § 9853-02; Laws, 1968, ch. 594, § 2; Laws, 2002, ch. 344, § 1; Laws, 2009, ch. 492, § 81, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 144 provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective from and after July 1, 2010, added (3) and (4); and substituted “department” for “commission” each time it appears in (1) and (2).

Cross References —

Department of revenue generally, see §27-3-1 et seq.

Board of Tax Appeals to have jurisdiction to hear objection to an assessment by the Department of Revenue pursuant to this section, see §27-4-3.

Assessment of personal property generally, see §27-35-15.

Taxpayer’s valuation of property, see §27-35-29.

Penalty for failure to file schedule, see §27-35-305.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation §§ 336 et seq., 363.

22 Am. Jur. Pl & Pr Forms (Rev), State and Local Taxation, Form 89 (complaint, petition, or declaration for refund of property taxes because of wrongful assessment of airplane use as part of fleet in interstate commerce).

§ 27-35-705. Apportionment of valuation of aircraft to Mississippi.

The valuation of such aircraft apportioned to this state shall be determined by the commission to be the proportion of the total valuation of such aircraft determined on the basis of the arithmetical average of the following two ratios:

The ratio which the total time scheduled on the ground within this state of such aircraft during the preceding calendar year bears to the total time scheduled on the ground within and without this state of such aircraft during the preceding calendar year.

The ratio which the total mileage scheduled within this state of such aircraft operated in this state during the preceding calendar year bears to the total mileage scheduled within and without this state of such aircraft during the preceding calendar year.

HISTORY: Codes, 1942, § 9853-03; Laws, 1968, ch. 594, § 3, eff from and after passage (approved July 30, 1968).

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 343.

CJS.

84 C.J.S., Taxation §§ 473, 474.

§ 27-35-707. Further apportionment of valuation of aircraft to local taxing entity.

The aggregate value of the aircraft of an airline company determined under the provisions of Section 27-35-705 is further apportioned to the local taxing entity or entities in which such aircraft operated during the preceding calendar year. This apportionment shall be made on the ratio which the number of operations of such aircraft in the local taxing entity bears to the total number of operations of such aircraft within this state during the preceding calendar year.

HISTORY: Codes, 1942, § 9853-04; Laws, 1968, ch. 594, § 4, eff from and after passage (approved July 30, 1968).

RESEARCH REFERENCES

CJS.

84 C.J.S., Taxation §§ 473, 474.

§ 27-35-709. Local levy and collection of tax on apportioned valuation.

The local taxing entity or entities to which the value of aircraft is apportioned under the provisions of Section 27-35-707 shall levy and collect a tax upon such apportioned valuation as it would upon any other taxable property subject to taxation by that entity or entities.

HISTORY: Codes, 1942, § 9853-05; Laws, 1968, ch. 594, § 5, eff from and after passage (approved July 30, 1968).

Cross References —

Exemption of airline company aircraft from registration requirements, see §61-15-5.

§ 27-35-711. Tax to be in lieu of all other ad valorem taxes.

The ad valorem taxation authorized by this article shall be in lieu of all other ad valorem taxes upon the aircraft of airline companies.

HISTORY: Codes, 1942, § 9853-06; Laws, 1968, ch. 594, § 6, eff from and after passage (approved July 30, 1968).

Cross References —

Exemption of airline company aircraft from registration requirements, see §61-15-5.

Chapter 37. Ad Valorem Taxes—Payments in Lieu of Taxes

Article 1. Federal Lands.

§ 27-37-1. Definitions.

The following definitions shall be applied to the terms used in this article:

“Agreement” shall mean contract, and shall include any renewal or renewals and alterations of a contract.

“Political subdivisions” shall mean any county, municipality, levee district, drainage district, road district, consolidated school district, special consolidated school district, municipal separate school district, rural separate school district, common school district, or other agency or unit of this state which now is, or hereafter shall be, authorized to levy taxes or empowered to cause taxes to be levied.

“Services” shall mean such public and municipal functions as are performed for property in, and for persons residing within, a political subdivision.

“Project” shall mean any resettlement project or rural rehabilitation project for resettlement purposes of the United States located within this state and a political subdivision, and shall include persons inhabiting such project.

“Governing body” shall mean the board, body or persons in which is vested the power to levy taxes of a political subdivision as a body corporate, or otherwise.

The words “head of family” shall have the same meaning as under the Homestead Exemption Law.

HISTORY: Codes, 1942, § 9854; Laws, 1940, ch. 293.

Cross References —

Tax exemption of lands of the United States, see §3-5-7.

Definition of “head of family” under homestead exemption law, see §27-33-13.

Payments in lieu of taxes by housing authorities, see §43-33-37.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 158 et seq.

CJS.

84 C.J.S., Taxation § 241 et seq.

§ 27-37-3. Payments in lieu of taxes; agreements with United States.

The governing body of any county in this state is hereby authorized and empowered, (a) to make requests of the United States for and on behalf of the county and other political subdivisions whose jurisdictional limits are within or coextensive with the limits of the county, for the payment of such sums in lieu of taxes as the United States may agree to pay, and (b) to enter into agreements with the United States, in the name of the county, for the performance of services by the county and such other political subdivisions for the benefit of a project, and for the payment by the United States to the county, in one or more installments, of sums in lieu of taxes. Except in the case of a municipal separate school district, the governing body of the municipality is authorized and empowered to make agreements for payments in lieu of school taxes.

HISTORY: Codes, 1942, § 9855; Laws, 1940, ch. 293.

§ 27-37-5. Agreement; notice to subdivisions.

Each agreement entered into pursuant to Section 27-37-3 shall contain the names of the political subdivisions with respect to which it is consummated and a statement of the proportionate share of the payment by the United States to which each political subdivision shall be entitled. The governing body shall immediately notify each political subdivision of the county with respect to which an agreement is entered into, of the consummation thereof.

HISTORY: Codes, 1942, § 9856; Laws, 1940, ch. 293.

§ 27-37-7. Statement by county auditor; receipt.

On or before the date on which payment of sums in lieu of taxes is due, the county auditor shall present a statement to the United States, in the name of the county, in the amount of such payment. Whenever such payment is received, the county auditor shall issue a receipt therefor in the name of the county, for the political subdivisions included in the agreement.

HISTORY: Codes, 1942, § 9857; Laws, 1940, ch. 293.

OPINIONS OF THE ATTORNEY GENERAL

If the board of supervisors finds that the assessment of 2002 taxes was in error due to the bankruptcy and void tax sales, the board may use this section to refund the difference in the amount actually paid for the 2002 taxes versus the amount that would have been paid if the property had been assessed as Class 1 property with homestead exemption. Hollimon, July 16, 2004, A.G. Op. #04-0239.

Where property should not have been sold for taxes after the date of bankruptcy and penalties and interest should not have accrued, the board of supervisors may authorize a refund for overpayment of the interest and penalties which accrued after the date of the bankruptcy filing and which have been paid through redemption of the tax sale. Hollimon, July 16, 2004, A.G. Op. #04-0239.

§ 27-37-9. Apportionment of funds.

Immediately after receiving a payment in lieu of taxes, the county auditor shall apportion and pay it to the several political subdivisions in accordance with the agreement under which the payment was received, notwithstanding any other law controlling the expenditure of county funds.

HISTORY: Codes, 1942, § 9858; Laws, 1940, ch. 293.

§ 27-37-11. Requests for payments by subdivisions.

If the United States declines to deal with a county with respect to any political subdivision whose jurisdictional limits are within or coextensive with the limits of the county, or in the event the jurisdictional limits of a political subdivision lie within more than one county, that political subdivision is authorized to make requests of the United States for such payments in lieu of taxes as the United States may agree to pay. Provided, in the case of a consolidated or a rural separate school district located in more than one county, the governing body of the county shall make agreements for payments in lieu of taxes in their respective counties. Such political subdivisions as are referred to in this section (other than school districts located in more than one county) are hereby empowered to enter into agreements with the United States for the performance by the political subdivision of services for the benefit of a project, and for the payment by the United States to the political subdivision, in one or more installments, of sums in lieu of taxes.

HISTORY: Codes, 1942, § 9859; Laws, 1940, ch. 293.

§ 27-37-13. Deposit of funds.

All money received by a political subdivision pursuant to Section 27-37-9 or 27-37-11 shall be deposited in such fund or funds as may be designated in the agreement; provided, however, that if the agreement does not make such designation, the money shall be deposited in such fund or funds as the governing body of such political subdivision shall direct by appropriate resolution.

HISTORY: Codes, 1942, § 9860; Laws, 1940, ch. 293.

Cross References —

Depositories for funds of local governments, see §27-105-301 et seq.

§ 27-37-15. Basis of payments.

The amount of any payment of sums in lieu of taxes may be based on the estimated cost to each political subdivision, for and on whose behalf an agreement is entered into, of performing services for the benefit of a project during the period of the agreement, after taking into consideration the benefits to be derived by the political subdivision from such project, but shall not be in excess of the taxes which would result to the political subdivision for said period if the real property of the project within the political subdivision were taxable.

HISTORY: Codes, 1942, § 9861; Laws, 1940, ch. 293.

§ 27-37-17. Duties of subdivisions regarding provision of services.

No provision of this article shall be construed to relieve any political subdivision of the state, in the absence of an agreement for payment of sums in lieu of taxes by the United States, as provided in this article, of the duty of furnishing for the benefit of a project all services which the political subdivision usually furnishes to property in, and to persons residing within, a political subdivision without a payment of sums in lieu of taxes; provided if sums in lieu of taxes are not paid within one (1) year after due, such services may be discontinued.

HISTORY: Codes, 1942, § 9862; Laws, 1940, ch. 293.

§ 27-37-19. Tax commission to prepare roll of federal lands.

It shall be the duty of the state tax commission to obtain annually, or as often as may be necessary or expedient, from the farm security administration or from any agency vested with power to act, a correct legal description of all lands acquired or owned by the United States for any project and, when verified and corrected, to enter the same upon a suitable roll or schedule, listing the said lands in the order in which lands are entered upon the regular land assessment rolls. A separate roll or schedule shall be prepared annually for each county, and it shall be made up in such manner as to show the lands in each political subdivision.

HISTORY: Codes, 1942, § 9863; Laws, 1940, ch. 293.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Cross References —

Department of Revenue, see §27-3-1 et seq.

Making up of roll, see §27-37-23.

§ 27-37-21. Duty of assessor; valuation of lands.

It shall be the duty of each county assessor and of each chancery clerk to furnish the state tax commission with all information with respect to such lands for a project, showing the legal description, and the estimated value of the land and all elements thereof. The tax commission may, through its own employees and agents, verify all lists of lands furnished by the farm security administration, or other United States agency, county assessors and chancery clerks.

The tax commission is authorized to determine by agreement with the farm security administration, or other authorized United States agency, the value of the said lands (real estate) reasonably equal and uniform with the value of other like lands in the respective counties; and such value shall be considered in determining the sum to be paid by the United States in lieu of taxes to the state, and political subdivisions. If the farm security administration fails to agree to a value, the tax commission shall determine the value.

HISTORY: Codes, 1942, § 9864; Laws, 1940, ch. 293.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

§ 27-37-23. Roll; copies to counties; revision.

When the necessary information has been received and the same has been verified, the tax commission shall make up, annually, for each county, a roll or schedule as required by Section 27-37-21 and shall make two (2) true and correct copies thereof. The original shall be preserved by the tax commission, as a record, and one (1) of the said copies shall be certified to the chancery clerk of the county in which the lands listed therein are located, and the other to the tax assessor of said county, prior to the first Monday in July. The chancery clerk and assessor shall file the said rolls as a public record in their respective offices. The tax commission may, at any time, prepare and file supplemental or revised rolls, to correct errors, or to include additional lands acquired by the United States.

HISTORY: Codes, 1942, § 9865; Laws, 1940, ch. 293.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

§ 27-37-25. Roll; comparison and entry on county roll.

Upon receipt by the assessor of the roll or schedule of land, he shall compare the same with the assessment roll of the county, and in land assessment years, shall enter upon the assessment roll of the county all lands listed upon said roll or schedule, in the appropriate place; that is, said lands shall be listed in the proper section, township and range, but without value, and he shall enter the number of acres in each tract in the column on said land roll provided for United States government lands, and show the owner as the United States. The copy filed with the chancery clerk shall be presented to the board of supervisors, and it shall be the duty of the said board to examine the assessment roll of the county and to verify the descriptions and entries on the said roll by the assessor and make any necessary correction thereon.

It shall be the duty of the chancery clerk to carefully verify all of said entries and descriptions and to make all extensions and correctly add the number of acres.

HISTORY: Codes, 1942, § 9866; Laws, 1940, ch. 293.

§ 27-37-27. Roll; years when land not assessed.

When the assessor and chancery clerk shall receive the roll or schedule of land from the state tax commission, as provided by Section 27-37-21 of this article, in the years in which land is not assessed, or after the completion of the roll in land assessment years, they shall present the same to the board of supervisors, and the board shall carefully compare it with the land assessment roll of the county. It shall be the duty of the board of supervisors of each county in which any of such lands are located, to require the assessor to prepare proper petitions for the cancellation or change of assessments as provided by Section 27-35-143, Mississippi Code of 1972, and the board shall proceed to adopt proper orders as required by Section 27-35-149, Mississippi Code of 1972, so as to cancel all assessments against land owned by the United States for the purposes set forth in this article, and to assess to the proper owners any lands which are taxable to individual owners. All such petitions prepared by the assessor shall be acted upon by the board, proper orders adopted, as herein provided, and the same submitted to the tax commission for its approval or disapproval, to the end that all lands which are exempt from assessment shall be so shown on the roll, and all parties properly assessed with the lands owned, and the tax collector credited with any assessments with which he may be charged, and which are cancelled or reduced.

HISTORY: Codes, 1942, § 9867; Laws, 1940, ch. 293.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

§ 27-37-29. Tax commission to request payment; other powers.

The state tax commission is hereby directed and authorized to request for and on behalf of the State of Mississippi the payment by the United States of any sums in lieu of taxes as authorized and contemplated by Section 2, Public Law 845, 74th Congress, approved June 29, 1936, (Paragraph 432, Title 40, U. S. C. S). The state tax commission is further authorized and empowered to enter into negotiations and consummate an agreement, or any renewal or alteration thereof, for and on behalf of the State of Mississippi for payment by the United States of any sums in lieu of taxes, authorized by said law. The authority hereby vested in the state tax commission is continuous and may be exercised annually, or at such times as may be deemed necessary or expedient.

HISTORY: Codes, 1942, § 9868; Laws, 1940, ch. 293.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

§ 27-37-31. Agreements to be filed with treasurer; credit of funds.

The state tax commission, shall, upon the consummation of the agreement, or agreements authorized by this article, or any renewal or alteration thereof, file with the state treasurer an itemized statement of the amounts due to the state.

Upon receipt of the said sum by the treasurer, the part determined by the state tax commission to be due the State of Mississippi shall be credited to the general fund as a part of the general revenues of the state.

HISTORY: Codes, 1942, § 9869; Laws, 1940, ch. 293.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Article 3. Tennessee Valley Authority.

§ 27-37-301. Payments by Authority in lieu of taxes; apportionment.

  1. Except as otherwise provided in subsection (4) of this section, the payments received and to be received by the State of Mississippi and counties therein from the Tennessee Valley Authority in lieu of taxes under Section 13 of the Tennessee Valley Authority Act of 1933, as amended, for the fiscal year ended June 30, 1957, and each fiscal year thereafter shall be shared and apportioned among the State of Mississippi and the counties and municipalities of Mississippi in which the Tennessee Valley Authority owns or operates power property on the following basis:
    1. From payments made for each such fiscal year by the Authority directly to the State of Mississippi, the state shall retain for the benefit of its General Fund an amount equal either to twelve and two-tenths percent (12-2/10%) of the total combined payments for such fiscal year by the Authority to the state and to counties therein, or to the former annual ad valorem property taxes levied by the state on power property (including reservoir land allocated to power purposes) purchased and operated by the Tennessee Valley Authority based upon the average of two (2) years of such taxes next prior to purchase as determined by the Tennessee Valley Authority under the provisions of Section 13 of the Tennessee Valley Authority Act, as amended, whichever is greater.
    2. After transfer to the State General Fund of the amount specified in subsection (a) hereof, the remainder of the payments made for each such fiscal year by the Authority directly to the State of Mississippi shall be distributed among counties and municipalities in which the Authority had power property (including reservoir land allocated to power purposes) at the end of the preceding fiscal year in such manner that the sum of such remainder plus the total of payments for the same fiscal year by the Authority directly to counties of the state shall be apportioned among said counties and municipalities by the same ratio that the book value of the Authority’s power property in each county and in each municipality, respectively, bore as of the end of such preceding fiscal year to the total of the book value of the Authority’s power properties in all counties within the state (including properties in municipalities within such counties) plus the book value of the Authority’s power properties located in all municipalities within the state. The apportionment above provided for, however, shall be subject to the following qualifications, and the payment distribution thereunder shall be subject to such adjustment as may be necessary to meet the conditions set out in the paragraphs below:
      1. Notwithstanding any other provisions of this article all payments in lieu of taxes by the Tennessee Valley Authority directly to any county for any fiscal year shall be retained by such county. Such direct payments shall be deducted from the amount finally apportioned to such county under this subsection (b) before distribution of the balance, if any, of such county’s payment share for the particular fiscal year from the state government.
      2. With respect to any particular fiscal year, no municipality of the state shall receive less than the former annual ad valorem property taxes levied by such municipality on power property purchased and operated by the Tennessee Valley Authority, based upon the average of two (2) years of such taxes next prior to purchase as determined by the Tennessee Valley Authority under the provisions of Section 13 of the Tennessee Valley Authority Act, as amended.
      3. If the initially apportioned payment share of any county or municipality is less than the minimum tax replacement amount to which such county or municipality may be entitled under paragraphs (i) and (ii) above, then the amount due to such county or municipality shall be increased to conform with such requirements, and the previously apportioned shares of all other counties and municipalities shall be reduced pro rata so that the total of such reductions shall equal the total of increases necessary to meet the minimum payment requirements of this paragraph.
  2. From and after May 25, 1976, the funds from the Authority authorized for deposit in the General Fund, as provided by subsection (1)(a) of this section, shall be deposited directly into the Tennessee-Tombigbee Waterway Bridge Bond Retirement Fund created by Section 65-26-9. Except as otherwise provided in subsection (4) of this section, when an amount equal to twenty-five percent (25%) of the total costs as to the principal of and the interest on the bonds issued under the authority of subsection (1) of Section 65-26-15 shall have been paid, such funds shall again be deposited into the State General Fund and the provisions of subsection (3)(a) of Section 65-26-19 which pledged such funds from the Authority for payment of the bonds shall stand repealed.
  3. From and after May 25, 1976, any increase in funds from the Authority, authorized for distribution to the Counties of Alcorn, Chickasaw, Clay, Itawamba, Kemper, Lee, Lowndes, Monroe, Noxubee, Pontotoc, Prentiss and Tishomingo by Chapter 26 of Title 65 over the amount received in 1975, shall be deposited directly into the Tennessee-Tombigbee Waterway Bridge Bond Retirement Fund created by Section 65-26-9 until terminated by the provisions of Chapter 26 of Title 65.
    1. When the principal of, redemption premium, if any, and interest on the general obligation bonds issued under Section 65-26-15 have been paid in full, the payments to be received thereafter by the State of Mississippi and counties therein from the Tennessee Valley Authority in lieu of taxes under Section 13 of the Tennessee Valley Authority Act of 1933, as amended, for each fiscal year shall be apportioned and paid as follows:
      1. Ten percent (10%) of such payments shall be paid into the State General Fund.
      2. Twelve and one-half percent (12-1/2%) of such payments shall be paid to Tishomingo County.
      3. Seventy-seven and one-half percent (77-1/2%) of such payments shall be paid to the counties and municipalities in the state within the service area of the Tennessee Valley Authority in the proportion that the amount of sales of power service to retail consumers by the Tennessee Valley Authority, or any facility distributing such power, for the next preceding fiscal year in each county, excluding municipalities therein, and in each municipality, bears to the total sales of such power service for said fiscal year to retail consumers statewide.
      4. Notwithstanding any provision of this subsection (4) to the contrary, from the amount determined to be distributed to each county, including municipalities therein, under this subsection, the State Tax Commission shall withhold twenty-five percent (25%) of such allocation and distribute same to all school districts within the county in the proportion that the number of teacher units allotted to each school district within the county bears to the total teacher units allotted to all school districts within the county.
      5. Notwithstanding any provision of this subsection (4) to the contrary, the amount which would otherwise be allocated to the Town of Burnsville by the distribution in fiscal year 1987 and each fiscal year thereafter shall be increased to the amount it actually received from the distribution in fiscal year 1985 by payment out of the amount which would otherwise be distributed to the County of Tishomingo.
    2. A. For fiscal year 1987, a payment equal to eighty percent (80%) of the difference between the amount paid to the county and municipalities therein on or about October 17, 1986, and the amount which the county and municipalities therein would otherwise be entitled to receive based on a pro rata calculation of sales of power service to retail consumers within the county, including municipalities therein.

      From the amount determined to be allocated to each municipality under subsection (4)(a)(iii) within the two (2) respective counties, sixty percent (60%) thereof shall be paid to the county.

      B. For fiscal year 1988, a payment equal to sixty percent (60%) of the difference between the amount paid to the county and municipalities therein on or about October 17, 1986, and the amount which the county and municipalities therein would otherwise be entitled to receive based on a pro rata calculation of sales of power service to retail consumers within the county, including municipalities therein.

      From the amount determined to be allocated to each municipality under subsection (4)(a)(iii) within the two (2) respective counties, forty percent (40%) thereof shall be paid to the county.

      C. For fiscal year 1989, a payment equal to forty percent (40%) of the difference between the amount paid to the county and municipalities therein on or about October 17, 1986, and the amount which the county and municipalities therein would otherwise be entitled to receive based on a pro rata calculation of sales of power service to retail consumers within the county, including municipalities therein.

      From the amount determined to be allocated to each municipality under subsection (4)(a)(iii) within the two (2) respective counties, twenty percent (20%) thereof shall be paid to the county.

      1. For the first fiscal year only in which distribution of Tennessee Valley Authority in lieu tax payments is made pursuant to this subsection (4), One Million Dollars ($1,000,000.00) shall be paid into the appropriate fund for expenditure by the Yellow Creek State Inland Port Authority, subject to the approval of the Mississippi Board of Economic Development, for capital improvements and economic development.
      2. An additional distribution of Tennessee Valley Authority in lieu tax payments pursuant to this subsection (4) shall be made to Union County and Benton County for the following fiscal years in the manner hereinafter provided:
      3. Monies remaining after the allocations in items (i) and (ii) of this paragraph (b) have been made shall then be distributed as provided in subsection (4)(a)(i), (ii) and (iii) above, without affecting the initial calculation of the apportionment to Union County and Benton County, including any municipalities therein.
  4. Distributions required by this section shall be made as soon as practicable following receipt by the state of Tennessee Valley Authority payments in lieu of taxes; however, distributions need not be made more frequently than monthly. The amounts held by the State Fiscal Management Board on April 20, 1987, shall be distributed as soon as practicable following April 20, 1987.

HISTORY: Codes, 1942, § 9870; Laws, 1958, ch. 581, § 1; Laws, 1976, ch. 492, § 20; Laws, 1980, ch. 442, § 10; Laws, 1986, ch. 506, § 1; Laws, 1987, ch. 518, § 1; Laws, 1994, ch. 418, § 2, eff from and after July 1, 1994.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Cross References —

Ascertainment of information necessary to determine the apportionment of funds under this section, see §27-37-303.

Apportioning of money received by State Treasurer in accordance with this section, see §27-37-303.

Distribution of payments received by boards of supervisors and municipal governing authorities from the state, see §27-37-307.

Tennessee-Tombigbee Waterway bridges, see §65-26-1 et seq.

Federal Aspects—

Section 13 of the Tennessee Valley Authority Act of 1933, as amended, is classified at 16 USCS § 831 l

RESEARCH REFERENCES

CJS.

84 C.J.S., Taxation § 246.

§ 27-37-303. Distribution of state receipts.

At the end of each fiscal year, the State Tax Commission shall ascertain from the Tennessee Valley Authority to the extent it has the necessary data available, and from other sources, including electric power associations and other power distributors, to the extent it does not, the amount of power sales or kilowatt-hour sales to consumers in each county and municipality in this state by the Tennessee Valley Authority or any facility distributing such power and the book value of Tennessee Valley Authority power property in each Mississippi county and municipality in which the Tennessee Valley Authority holds such property, and the minimum amounts paid or payable by the Tennessee Valley Authority in replacement of former county and municipal ad valorem taxes on power properties purchased and operated by the Tennessee Valley Authority in Mississippi, if such information is necessary to determine the apportionment of funds under Section 27-37-301. Thereafter, as funds are received from the Tennessee Valley Authority, but not more frequently than monthly, the State Tax Commission shall apportion the amount received by the State Treasurer of Mississippi in accordance with Section 27-37-301 hereof, and shall issue his warrant therefor to the various counties and municipalities entitled thereto, and the same shall be paid by the State Treasurer from the funds received from the Tennessee Valley Authority. Said funds so received by the State Treasurer shall be deposited to a special fund until disbursements are made as herein authorized and directed, and that portion found to be due the State of Mississippi shall be transferred to the General Fund of the state as a part of the general revenues of the State of Mississippi.

HISTORY: Codes, 1942, § 9871; Laws, 1958, ch. 581, § 2; Laws, 1986, ch. 506, § 2; Laws, 1987, ch. 518, § 2; Laws, 1994, ch. 418, § 3, eff from and after July 1, 1994.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Cross References —

Distribution of payments received by boards of supervisors and municipal governing authorities from the state, see §27-37-307.

§ 27-37-305. Receipt of funds for counties.

In those counties in which the power operations of the Tennessee Valley Authority are carried on and in which the Tennessee Valley Authority had acquired properties previously subject to state and local taxation, the board of supervisors of such counties are hereby authorized to receive for and on behalf of the county and county taxing units or districts any payments made by Tennessee Valley Authority in lieu of taxation under the provisions of Section 13 of the Tennessee Valley Authority Act of 1933 and amendments thereto, if any; and the said board of supervisors of the respective counties affected hereby are hereby authorized to receive for and on behalf of the county, sums apportioned under provisions of Sections 27-37-301 and 27-37-303 hereof.

HISTORY: Codes, 1942, § 9872; Laws, 1958, ch. 581, § 3.

Federal Aspects—

Section 13 of the Tennessee Valley Authority Act of 1933, as amended, is classified at 16 USCS § 831 l

§ 27-37-307. Distribution of receipts of counties and municipalities; characterization of receipts for purposes of growth limitations on ad valorem taxes.

The payments received by the board of supervisors direct from Tennessee Valley Authority shall be deposited to a special fund and the said board of supervisors shall ascertain at the end of each fiscal year what portion of said payments received by it during the preceding twelve (12) months is due or should be credited to the various taxing funds, districts or units of the county; and, when so ascertained, the said board of supervisors shall cause transfer of such sums from the special funds to the general funds of such taxing districts or units of the county, to be expended or applied as the governing authority of each such taxing unit might determine by proper order, for current operating expenses or to the payment of bonds and interest.

The said payments received by the board of supervisors and the municipal governing authorities from the state, under the provisions of subsection (1) or (4) of Section 27-37-301 and Section 27-37-303 hereof, shall be paid by the said board of supervisors and governing authorities into their respective general funds.

The board of supervisors of any county and the governing authorities of any municipality are hereby authorized and empowered to distribute out of their general funds to school districts of the county or municipality, as the case may be, all or any portion of amounts received by them as Tennessee Valley Authority payments in lieu of taxes.

Payments received pursuant to this article by the counties, school districts and municipalities shall not be included or considered as proceeds of ad valorem taxes for the purpose of the statutory growth limitations on ad valorem taxes.

HISTORY: Codes, 1942, § 9873; Laws, 1958, ch. 581, § 4; Laws, 1959 Ex. ch. 16; Laws, 1986, ch. 506, § 3; Laws, 1987, ch. 518, § 3, eff from and after passage (approved April 20, 1987).

OPINIONS OF THE ATTORNEY GENERAL

Payments received from the Tennessee Valley Authority by a board of supervisors may, after being deposited into the county general fund, be spent as the board deems proper in accordance with statutes governing county funds. Ouinn, May 13, 1992, A.G. Op. #92-0349.

Chapter 38. Ad Valorem Taxes—Telecommunications Tax Reform

§ 27-38-1. Short title.

This chapter may be cited as the “Mississippi Telecommunications Tax Reform Act.”

HISTORY: Laws, 2000, ch. 303, § 1, eff from and after July 1, 2000.

Editor’s Notes —

Laws of 2000, ch. 303, § 11, provides:

“SECTION 11. If any material provision of this act is declared to be void, or if for any reason is declared to be invalid or of no effect, the remaining provisions of this act shall be void and of no effect.”

Laws of 2000, ch. 303, § 12, provides:

“SECTION 12. Section 6 of this act shall be effective with respect to taxable services reflected on bills submitted by telecommunications service providers to their customers which are dated on or after July 1, 2000, regardless of when such services are provided. Section 9 of this act shall take effect and be in force from and after January 1, 2001. The remaining provisions of this act shall take effect and be in force from and after July 1, 2000.”

Cross References —

Appeals from orders of Board of Tax Appeals, see §27-35-163.

Assessment of public service corporations, see §27-35-301 et seq.

Assessing and taxing property of telephone companies located in not more than six counties, see §27-35-319.

Public service corporations liable for ad valorem taxes on certain buildings and land, see §27-35-331.

Properties of public service corporations subject to ad valorem taxes, see §27-35-333.

Properties of public service corporations not subject to ad valorem taxes, see §27-35-335.

Sales taxes on public utilities, see §27-65-19.

Distribution of sales taxes, contractor taxes, motor fuel taxes and other revenue collected under the Sales Tax chapter, see §27-65-75.

§ 27-38-3. Legislative findings; purpose.

  1. The Legislature finds that one measure of the state’s economic competitiveness is the presence of an efficient and affordable telecommunications infrastructure using the latest technological advancements.
  2. The Legislature further finds that the telecommunications industry is undergoing a dramatic change that is altering the identity of its participants, the nature of services that the industry provides, and the methods used to deliver those services.
  3. The Legislature finds that the telecommunications industry is becoming increasingly competitive and that full and fair competition within the telecommunications industry is beneficial to all Mississippians.
  4. The Legislature further finds that existing Mississippi ad valorem property tax laws place certain telephone companies at a competitive disadvantage because their property is classified for ad valorem tax purposes as “public utility property” and is assessed at the rate of thirty percent (30%) of such property’s true value while many of their competitors’ property is not classified as “public utility property” and is therefore assessed at the rate of fifteen percent (15%) of such property’s true value.
  5. The Legislature finds that the competitive inequities engendered by such existing Mississippi property tax laws hinder the investment in the state’s telecommunications infrastructure.
  6. The Legislature finds that the best method to mitigate the effects of such competitive disadvantage is to create a partial exemption for that particular species of property owned by telephone companies that is assessed at the higher rate. This partial exemption is most effectively implemented as an ad valorem tax refund from the State of Mississippi in an amount equal to the portion of the ad valorem taxes paid by such telephone companies that is attributable to the higher assessment rate.
  7. The Legislature further finds, however, that it is in the best interests of the State of Mississippi and its political subdivisions that the tax revenues available to the state should not be diminished by the tax refunds granted to such telephone companies; and that an expansion of the sales tax base to include interstate telecommunications services is expected to provide tax revenues to the state that are approximately equal to the amount of the tax refunds granted to such telephone companies.
  8. Furthermore, the Legislature finds that it is in the best interests of Mississippi consumers of telecommunications services that any tax savings experienced by such telephone companies be passed on to consumers in the form of reductions in the prices charged for the services provided by such telephone companies.
  9. Accordingly, the Legislature finds that there is a compelling public need to effect these changes in the tax system of the state in order to:
    1. Avoid placing certain telecommunications services providers at a competitive disadvantage;
    2. Provide purchasers of telecommunications services with greater choices and lower prices; and
    3. Preserve the revenue base of the existing property tax system for political subdivisions of the state.

HISTORY: Laws, 2000, ch. 303, § 2, eff from and after July 1, 2000.

Editor’s Notes —

Laws of 2000, ch. 303, § 11, provides:

“SECTION 11. If any material provision of this act is declared to be void, or if for any reason is declared to be invalid or of no effect, the remaining provisions of this act shall be void and of no effect.”

Laws of 2000, ch. 303, § 12, provides:

“SECTION 12. Section 6 of this act shall be effective with respect to taxable services reflected on bills submitted by telecommunications service providers to their customers which are dated on or after July 1, 2000, regardless of when such services are provided. Section 9 of this act shall take effect and be in force from and after January 1, 2001. The remaining provisions of this act shall take effect and be in force from and after July 1, 2000.”

§ 27-38-5. Certain providers of telecommunication services entitled to refund of ad valorem tax; when refund payments due; refund payments to be made from Telecommunications Ad Valorem Tax Reduction Fund; proportionate reduction of refunds in the event of insufficient monies in Fund; unpaid refunds to carry forward to succeeding taxable years; excess amounts in Fund to be transferred to Motor Vehicle Ad Valorem Tax Reduction Fund.

  1. With respect to ad valorem taxes becoming due after January 1, 2001, every person providing telecommunications services subject to sales tax under Section 27-65-19(1)(d), Mississippi Code of 1972, and which operates in more than six (6) counties, shall be entitled to a refund from the State of Mississippi in an amount equal to fifty percent (50%) of the aggregate amount of the ad valorem tax paid by such person on Class IV property, as defined in Section 112, Mississippi Constitution of 1890, to local taxing districts.
  2. On or before March 15, 2001, and on or before March 15 of each year thereafter, the Department of Revenue shall pay all refunds to which telecommunications service providers are entitled under the provisions of subsection (1) of this section for ad valorem taxes that became due on or before the first day of February immediately preceding March 15.
  3. The payments made pursuant to subsection (2) of this section shall be paid by the Department of Revenue exclusively out of the Telecommunications Ad Valorem Tax Reduction Fund created pursuant to Section 27-38-7. To the extent that the amount contained in such fund does not equal or exceed the payments prescribed by this section, such payments shall be proportionately reduced by the amount of the shortfall; provided, however, that any reduction shall be carried forward and paid to the respective telecommunications service provider in any succeeding taxable year or years in which monies remain in the fund after payment of all refunds pursuant to subsection (2) of this section for such year. The Department of Revenue shall determine the amount of any reductions pursuant to this subsection.
  4. On or before April 15, 2001, and on or before April 15 of each year thereafter, amounts in the Telecommunications Ad Valorem Tax Reduction Fund, which are in excess of the amounts necessary to pay all refunds pursuant to subsection (2) of this section and all amounts carried forward pursuant to subsection (3) of this section shall be transferred into the Motor Vehicle Ad Valorem Tax Reduction Fund established in Section 27-51-105.

HISTORY: Laws, 2000, ch. 303, § 3; Laws, 2013, ch. 537, § 4, eff from and after July 1, 2014.

Editor’s Notes —

Laws of 2000, ch. 303, § 11, provides:

“SECTION 11. If any material provision of this act is declared to be void, or if for any reason is declared to be invalid or of no effect, the remaining provisions of this act shall be void and of no effect.”

Laws of 2000, ch. 303, § 12, provides:

“SECTION 12. Section 6 of this act shall be effective with respect to taxable services reflected on bills submitted by telecommunications service providers to their customers which are dated on or after July 1, 2000, regardless of when such services are provided. Section 9 of this act shall take effect and be in force from and after January 1, 2001. The remaining provisions of this act shall take effect and be in force from and after July 1, 2000.”

Laws of 2013, ch. 537, § 6, as amended by Laws of 2014, ch. 530, § 41, effective July 1, 2014, provides:

“SECTION 6. (1) Except as otherwise provided in subsection (2) of this section, nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the sales tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the sales tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.

“(2) The exemptions authorized in Section 1 of this act shall apply to all sales billed by the provider from and after July 1, 2014.”

Amendment Notes —

The 2013 amendment substituted “Section 27-65-19(1)(d)” for “paragraphs (e) and (f) of Section 27-65-19(1)” in (1); and substituted “Department of Revenue” for “State Tax Commission” in (2) and twice in (3).

§ 27-38-7. Telecommunications Ad Valorem Tax Reduction Fund established; Fund administered by State Tax Commission.

  1. There is created in the State Treasury a special fund to be known as the Telecommunications Ad Valorem Tax Reduction Fund, into which shall be deposited the money specified in Section 27-65-75(15) and such other money as the Legislature may provide by appropriation. The money in the fund shall be used to make the payments provided for in Section 27-38-5.
  2. The Telecommunications Ad Valorem Tax Reduction Fund shall be administered by the State Tax Commission, and money in the fund shall be expended upon appropriation by the Legislature. Unexpended amounts remaining in the fund at the end of the state fiscal year shall not lapse into the State General Fund, and any interest earned on amounts in the fund shall be deposited to the credit of the fund. The State Tax Commission shall make the calculations necessary to make the distributions required pursuant to Section 27-38-5, and shall make the transfer of unexpended amounts required to be made pursuant to Section 27-38-5.

HISTORY: Laws, 2000, ch. 303, § 4, eff from and after July 1, 2000.

Editor’s Notes —

Laws of 2000, ch. 303, § 11, provides:

“SECTION 11. If any material provision of this act is declared to be void, or if for any reason is declared to be invalid or of no effect, the remaining provisions of this act shall be void and of no effect.”

Laws of 2000, ch. 303, § 12, provides:

“SECTION 12. Section 6 of this act shall be effective with respect to taxable services reflected on bills submitted by telecommunications service providers to their customers which are dated on or after July 1, 2000, regardless of when such services are provided. Section 9 of this act shall take effect and be in force from and after January 1, 2001. The remaining provisions of this act shall take effect and be in force from and after July 1, 2000.”

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

§ 27-38-9. Rate reduction required of providers that experience tax savings.

To the extent that a person providing telecommunications services that are regulated by the Mississippi Public Service Commission experiences a tax savings as a result of the provisions of this chapter, such savings shall inure to the benefit of the customers of such person in a manner to be determined by the Mississippi Public Service Commission. The Mississippi Public Service Commission shall issue a rate reduction order implementing the provisions of this section on or before December 31, 2000.

HISTORY: Laws, 2000, ch. 303, § 5, eff from and after July 1, 2000.

Editor’s Notes —

Laws of 2000, ch. 303, § 11, provides:

“SECTION 11. If any material provision of this act is declared to be void, or if for any reason is declared to be invalid or of no effect, the remaining provisions of this act shall be void and of no effect.”

Laws of 2000, ch. 303, § 12, provides:

“SECTION 12. Section 6 of this act shall be effective with respect to taxable services reflected on bills submitted by telecommunications service providers to their customers which are dated on or after July 1, 2000, regardless of when such services are provided. Section 9 of this act shall take effect and be in force from and after January 1, 2001. The remaining provisions of this act shall take effect and be in force from and after July 1, 2000.”

Chapter 39. Ad Valorem Taxes—State and Local Levies

Article 1. State levy.

§§ 27-39-1 through 27-39-15. Repealed.

Repealed by Laws, 1980, ch. 505, § 24 (as amended by Laws, 1981, 1st Ex Sess, ch. 5, § 1), eff September 30, 1982 (See Editor’s Note below).

§27-39-1. [Codes, 1942, § 9877; Laws, 1942, ch. 117; Laws, 1958, ch. 570; Laws, 1974, ch. 508, § 2; Laws, 1975, ch. 457, § 12]

§27-39-3. [Codes, 1942, § 9877-01; Laws, 1964, ch. 276, § 1; Laws, 1973, ch. 448, § 1]

§27-39-5. [Codes, 1942, § 9877-02; Laws, 1964, ch. 276, § 2]

§27-39-7. [Codes, 1942, § 9877-03; Laws, 1964, ch. 276, § 3; Laws, 1966, ch. 625, § 1; Laws, 1968, ch. 434, § 1; Laws, 1973, ch. 448, § 2]

§27-39-9. [Codes, 1942, § 9877-04; Laws, 1964, ch. 276, § 4]

§27-39-11. [Codes, 1942, § 9877-05; Laws, 1964, ch. 276, § 5]

§27-39-13. [Codes, 1942, § 9877-06; Laws, 1964, ch. 276, § 6; Laws, 1968, ch. 361, § 41]

§27-39-15. [Codes, 1942, § 8936-71; Laws, 1962, ch. 271]

Editor’s Notes —

Former §27-39-1 provided for a state ad valorem tax levy.

Former §27-39-3 related to the authority of counties to withhold portion of state ad valorem tax levy.

Former §27-39-5 related to purposes for which withheld taxes could be expended.

Former §27-39-7 provided for approval of purpose for levy of tax and for general and specific conditions and exclusions.

Former §27-39-9 related to issuance of bonds.

Former §27-39-11 related to restrictions upon use of revenues and effect of noncompliance.

Former §27-39-13 related to termination of authority.

Former §27-39-15 related to use of state tax to retire bonds issued for construction of manufacturing plant.

Laws of 1980, ch. 505, § 24, provided for the repeal of this section effective from and after January 1, 1982. Subsequently, Laws of 1981, 1st Ex Session, ch. 5, § 1, amended Laws of 1980, ch. 505, § 24, to extend the repeal date to September 30, 1982.

§ 27-39-17. Transfer by board of supervisors of withheld taxes and matching levy from unauthorized to authorized purpose; approval.

The board of supervisors of any county is hereby authorized and empowered, in its discretion, to transfer funds deposited from the withholding of state ad valorem taxes and the matching levy, including interest earned thereon, which were withheld for a purpose held by the supreme court of the State of Mississippi to be unauthorized, to a fund for a purpose authorized by law, subject to the approval of the state fiscal management board.

HISTORY: Laws, 1981, 1st Ex Sess, ch. 4; Laws, 1984, ch. 488, § 177, eff from and after July 1, 1984.

Editor’s Notes —

Laws of 1984, ch. 488, § 341, provides as follows:

“SECTION 341. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action which accrued prior to the date on which the applicable sections of this act become effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which the applicable sections of this act become effective or shall thereafter be begun.”

Section 27-104-1 provides that the term “Fiscal Management Board” shall mean the “Department of Finance and Administration”.

Article 2. Advertisement of Proposed Ad Valorem Tax Increases.

§ 27-39-201. Short title.

This article shall be entitled the “Advertisement of Proposed Ad Valorem Tax Increases Act.”

HISTORY: Laws, 1994, ch. 414, § 1, eff from and after July 1, 1994.

Editor’s Notes —

Laws of 1994, ch. 414, § 11, provides as follows:

“SECTION 11. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

§ 27-39-203. Public hearings to consider budget and tax levies; form and content of advertisement of hearings.

  1. The governing body of all taxing entities shall hold a public hearing at which time the budget and tax levies for the upcoming fiscal year will be considered.
    1. Except as otherwise provided in this subsection, the public hearing shall be advertised in accordance with the following procedures. The advertisement shall be no less than one-fourth (1/4) page in size and the type used shall be no smaller than eighteen (18) point and surrounded by a one-fourth-inch solid black border. The advertisement may not be placed in that portion of the newspaper where legal notices and classified advertisements appear. It is the intent of the Legislature that the advertisement appears in a newspaper that is published at least five (5) days a week, unless the only newspaper in the county is published less than five (5) days a week. It is further the intent of the Legislature that the newspaper selected be one of general interest and readership in the community, and not one of limited subject matter. The advertisement shall be run once each week for the two (2) weeks preceding the adoption of the final budget. The advertisement shall state that the taxing entity will meet on a certain day, time and place fixed in the advertisement, which shall be not less than seven (7) days after the day the first advertisement is published, for the purpose of hearing comments regarding the proposed budget and proposed tax levies. Any increase in the projected budget revenues or any increase in the millage rate over the current fiscal year shall be explained by the governing body giving the reasons for the proposed increase. A taxing entity collecting taxes in more than one (1) county shall make the required advertisement by publication in each county where the taxing entity collects taxes.
    2. If the proposed tax levies of a municipality are not in excess of the current fiscal year’s certified tax rate and the municipality has a population of less than two thousand (2,000) according to the latest federal decennial census, the municipality may advertise the public hearing by posting notice of the public hearing in three (3) public places in the municipality.
  2. All hearings shall be open to the public. The governing body of the taxing entity shall permit all interested parties desiring to be heard an opportunity to present oral testimony within reasonable time limits.
  3. Each taxing entity shall notify the county or municipal governing body of the date, time and place of its public hearing. No taxing entity may schedule its hearing at the same time as another overlapping taxing entity in the same county, but all taxing entities in which the power to set tax levies is vested in the same governing authority may consolidate the required hearings into one (1) hearing. The county or municipal governing body shall resolve any conflicts in hearing dates and times after consultation with each affected taxing entity.
  4. If the proposed tax levies are not in excess of the current fiscal year’s certified tax rate, the advertisement shall be in the following form:

    “NOTICE OF A PUBLIC HEARING ON THE PROPOSED BUDGET AND PROPOSED TAX LEVIES FOR THE UPCOMING FISCAL YEAR FOR – (Name of the taxing entity)

    The (name of the taxing entity) will hold a public hearing on its proposed budget and proposed tax levies for fiscal year (insert the year) on (date and time) at (meeting place).

    The (name of the taxing entity) is now operating with projected total budget revenue of $ _______________ . ( _______________percent) or $ _______________of such revenue is obtained through ad valorem taxes. For the next fiscal year, the proposed budget has total projected revenue of $ _______________ . Of that amount, ( _______________percent) or $_______________ , is proposed to be financed through a total ad valorem tax levy.

    The decision to not increase the ad valorem tax millage rate for fiscal year (insert the year) above the current fiscal year’s ad valorem tax millage rate means you will not pay more in ad valorem taxes on your home, automobile tag, utilities, business fixtures and equipment and rental real property, unless the assessed value of your property has increased for fiscal year (insert the year).

    Any citizen of (name of the taxing entity) is invited to attend this public hearing on the proposed budget and tax levies for fiscal year (insert the year) and will be allowed to speak for a reasonable amount of time and offer tangible evidence before any vote is taken.”

    1. If the proposed tax levies for the upcoming fiscal year shall exceed the current fiscal year’s certified tax rate, the advertisement shall be in the following form:

      “NOTICE OF A TAX INCREASE AND A PUBLIC HEARING ON THE PROPOSED BUDGET AND PROPOSED TAX LEVIES FOR – (Name of the taxing entity)

      The (name of the taxing entity) will hold a public hearing on a proposed ad valorem tax revenue increase for fiscal year (insert the year) and on its proposed budget and proposed tax levies for fiscal year (insert the year) on (date and time) at (meeting place).

      The (name of the taxing entity) is now operating with projected total budget revenue of $ _______________ . ( _______________percent) or $ _______________of such revenue is obtained through ad valorem taxes. For next fiscal year, the proposed budget has total projected revenue of $ _______________ . Of that amount, ( _______________percent) or $ _______________is proposed to be financed through a total ad valorem tax levy.

      For next fiscal year, the (name of the taxing entity) plans to increase your ad valorem tax millage rate by_______________mills from_______________mills to_______________mills. This increase means that you will pay more in ad valorem taxes on your home, automobile tag, utilities, business fixtures and equipment and rental real property.

      Any citizen of (name of the taxing entity) is invited to attend this public hearing on the proposed ad valorem tax increase, and will be allowed to speak for a reasonable amount of time and offer tangible evidence before any vote is taken.”

    2. If an increase in the tax levy is necessary only because of an increased funding request made by a county district or any other cost which by law the county must fund and may not decrease in amount, then the notice required by this subsection shall be used and the county shall explain, in clear language in the notice, that the increase in the tax levy is necessary only because of the increased funding request of the county district or other cost incurred.
  5. During the fiscal year in which a county has completed a countywide reappraisal of the valuation of the property in the county that has been approved by the Department of Revenue and results in an increase in the assessed valuation of the property, the governing board of each taxing unit in the county, as defined in Section 27-33-11, shall include in the notice required to be published under this section the lower millage rate that would produce the same amount of revenue from ad valorem taxation on property of the taxing unit that was produced in the fiscal year before the property of the taxing unit was reappraised.
  6. After the hearing has been held in accordance with the above procedures, the governing body of the taxing entity may adopt a resolution levying a tax rate on classes of property designated by Section 112, Mississippi Constitution of 1890, as specified in its advertisement. If the resolution adopting the tax rate is not adopted on the day of the public hearing, the scheduled date, time and place for consideration and adoption of the resolution shall be announced at the public hearing and the governing body shall advertise the date, time and place of the proposed adoption of the resolution in the same manner as provided under subsection (2).
  7. Any governing body of a tax entity shall be prohibited from expending any funds for the applicable fiscal year until it has strictly complied with the advertisement and public hearing requirements set forth in this section.

HISTORY: Laws, 1994, ch. 414, § 2; Laws, 1995, ch. 481 § 1; Laws, 1999, ch. 499, § 1; Laws, 2012, ch. 352, § 1; Laws, 2014, ch. 449, § 1; Laws, 2015, ch. 394, § 1; Laws, 2017, ch. 362, § 1, eff from and after July 1, 2017.

Editor’s Notes —

Laws of 1994, ch. 414, § 11, provides as follows:

“SECTION 11. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The 2012 amendment rewrote the section.

The 2014 amendment added (7) and redesignated the remaining subsections accordingly.

The 2015 amendment added the exception at the beginning of (2)(a); and added (2)(b).

The 2017 amendment substituted “less than two thousand (2,000)” for “less than one thousand five hundred (1,500)” in (2)(b).

OPINIONS OF THE ATTORNEY GENERAL

In the event a board of supervisors which operates under an October 1 through September 30 fiscal year does not propose to set its tax levy in excess of the certified tax rate as referred to in Section 27-39-205 [Repealed], and its only increase in revenue is due to an overall increased assessed valuation within the county, it must publish any type of notice of a tax increase, budget increase or budget hearing. Under Section 27-39-203 the exception of “revenue from new growth” does not include an increase in revenue due to overall increased assessed valuation. Webb, November 1, 1996, A.G. Op. #96-0626.

Section 27-39-203 requires counties to hold a public hearing at which the budget for the following fiscal year will be considered, regardless of whether or not the certified tax rate is being increased. Webb, November 1, 1996, A.G. Op. #96-0626.

Advertising of the initial tax levy of a municipality is not required pursuant to the statute since that section contemplates a tax increase, rather than a first tax levy. Meyer, June 19, 1998, A.G. Op. #98-0341.

JUDICIAL DECISIONS

1. Failure to comply with advertising requirements

Board of supervisors failed to comply with the advertising requirements of Miss. Code Ann. §27-39-203(2) where Miss. Code Ann. §27-39-203(9) required strict compliance, the board ordered the tax levies and increased the millage rates without holding a hearing, a hearing held thereafter did not cure the defect, and there was no evidence that an increase in mills was a new levy. Tunica Cty. Bd. of Supervisors v. HWCC-Tunica, LLC, 237 So.3d 115, 2017 Miss. LEXIS 458 (Miss. 2017).

§ 27-39-205. Repealed.

Repealed by Laws of 2012, ch. 352, § 4, effective July 1, 2012.

§27-39-205. [Laws, 1994, ch. 414, § 3; Laws, 1995, ch. 481, § 2; Laws, 1999, ch. 499, § 2, eff from and after passage (approved Apr. 14, 1999.)]

Editor’s Notes —

Former § 27-39-205 provided the procedures prerequisite to increasing certain certified tax rates and the form and content of the requisite public notice. For present similar provisions, see §27-39-203.

§ 27-39-207. Advertisement of intention to increase ad valorem tax by school district; form and content of public notice; hearings.

  1. Unless the increased revenue in a budget is derived solely from the expansion of a school district’s ad valorem tax base, a school district shall not budget an increase in an ad valorem tax effort in dollars for support of the school district unless it first advertises its intention to do so at the same time that it advertises its intention to fix its budget for the next fiscal year.
  2. A request for an increase in ad valorem tax effort in dollars for the support of the school district pursuant to Sections 37-57-105 and 37-57-107 shall not be levied until an order has been approved by the school board of the school district in accordance with the following procedure:
    1. The school board of the school district shall advertise its intent to increase its ad valorem tax effort in dollars in a newspaper of general circulation in the county. The advertisement shall be no less than one-fourth (1/4) page in size and the type used shall be no smaller than eighteen (18) point and surrounded by a one-fourth-inch solid black border. The advertisement shall not be placed in any portion of the newspaper where legal notices and classified advertisements appear. The advertisement shall appear in a newspaper that is published at least five (5) days a week, unless the only newspaper in the county is published less than five (5) days a week. The newspaper selected shall be one of general interest, readership and circulation in all areas of the community. The advertisement shall be published once each week for the two-week period preceding the adoption of the final budget. The advertisement shall provide that the school board of the school district will meet on a certain day, date, time and place fixed in the advertisement, which shall be no less than seven (7) days after the day the first advertisement is published. The meeting on the proposed increase may coincide with the hearing on the proposed budget of the school board of the school district.
    2. Except as provided for in subsection (1) of this section, if a school district is requesting an increase in ad valorem tax effort in dollars pursuant to Sections 37-57-105 and 37-57-107, it shall be in the following form:

      “NOTICE OF PROPOSED AD VALOREM TAX EFFORT

      (Name of the school district)

      The (name of the school district) will hold a public hearing on its proposed school district budget for fiscal year (insert the year) on (date and time) at (meeting place). At this meeting, a proposed ad valorem tax effort will be considered.

      The (name of the school district) is now operating with a projected total budget revenue of $ _______________ . Of that amount,_______________percent or$_______________of such revenue is obtained through ad valorem taxes. For next fiscal year, the proposed budget has total projected revenue of $_______________ . Of that amount, ( _______________percent) or $_______________is proposed to be financed through a total ad valorem tax levy.

      For the next fiscal year, the proposed increase in ad valorem tax effort by (name of the school district) may result in an increase in the ad valorem tax millage rate. Ad valorem taxes are paid on homes, automobile tags, business fixtures and equipment, and rental real property.

      Any citizen of (name of the school district) is invited to attend this public hearing on the proposed ad valorem tax effort, and will be allowed to speak for a reasonable amount of time and offer tangible evidence before any vote is taken.”

  3. The school board of the school district, after the hearing has been held in accordance with the above procedures, may adopt an order requesting the levying of an ad valorem tax effort in dollars in excess of the certified tax rate. If such order is not adopted on the day of the public hearing, the scheduled date, time and place for consideration and adoption of the order shall be announced at the public hearing.
  4. All hearings shall be open to the public. The school board of the school district shall permit all interested parties desiring to be heard an opportunity to present oral testimony within reasonable time limits and offer tangible evidence.
  5. Each school board of a school district shall notify the taxing entity of the date, time and place of its public hearing. No school board of a school district may schedule its hearing at the same time as another overlapping school district in the same county.

HISTORY: Laws, 1994, ch. 414, § 4; Laws, 1995, ch. 481, § 3; Laws, 1999, ch. 499, § 3; Laws, 2011, ch. 490, § 1, eff from and after passage (approved Apr. 6, 2011.).

Editor’s Notes —

Laws of 1994, ch. 414, § 11, provides as follows:

“SECTION 11. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The 2011 amendment in (2), inserted “increase in” preceding “ad valorem tax effort in dollars for the support of the school district” and deleted “in excess of the certified tax rate” thereafter; substituted “its intent to increase its ad valorem tax effort in dollars in a newspaper” for “its intent to exceed the certified tax rate in a newspaper” in the first sentence of (2)(a);and in (2)(b), rewrote the introductory paragraph, and in the notice, deleted “increase” following “proposed ad valorem tax effort” in the first paragraph, added “of that amount” at the beginning of the second sentence of the second paragraph, rewrote and combined the former third and fourth paragraphs into the present third paragraph, and substituted “ad valorem tax effort” for “ad valorem tax increase” in the last paragraph.

OPINIONS OF THE ATTORNEY GENERAL

This section does not require any advertisement in instances in which increased revenue in the school district’s budget is derived solely from the expansion of the school district’s ad valorem tax base. However, in instances in which increased revenue is derived from the reassessment or reappraisal of property values, then such advertisement would be required. Manning, July 30, 2004, A.G. Op. 04-0323.

Where the school board voted against requesting a tax increase at a hearing and, therefore, there was no announcement at the hearing of any additional consideration of the issue. Under these circumstances the school district must readvertise and hold another public hearing in accordance with this section. Patch, Aug. 13, 2004, A.G. Op. 04-0419.

Article 3. Local Levies.

§ 27-39-301. Levy of tax.

No governing authority, having the power to impose or levy ad valorem taxes, shall, after the expiration of the fiscal year ending September 30, 1932, make any ad valorem tax levy or levies contrary to the provisions of this article.

HISTORY: Codes, 1942, § 9878; Laws, 1932, ch. 104; Laws, 1980, ch. 505, § 22; Laws, 1983, ch. 471, § 13, eff from and after July 1, 1983.

Cross References —

Funding firemen’s and policemen’s disability and relief fund by taxation exceeding imposed limits, see §21-29-117.

Authority of counties to levy additional ad valorem taxes for payment of bonds, notes or other obligations, notwithstanding limitations contained in this article, see §27-39-329.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 629 et seq.

CJS.

84 C.J.S., Taxation §§ 462-464, 520 et seq.

JUDICIAL DECISIONS

1. In general.

Chapter 104, Laws of 1932, limiting the power of counties to impose taxes, and chapter 235, Laws of 1932, restricting the power of counties and municipalities to borrow money and to levy taxes for the payment thereof, are part of the same legislative plan, without either of which that plan would be incomplete, and therefore must be construed together. Yazoo & M. V. R. Co. v. Claiborne County, 191 Miss. 277, 2 So. 2d 548, 1941 Miss. LEXIS 132 (Miss. 1941).

This statute [Code 1942, § 9878] does not repeal Code 1942, § 7352 (Code 1930 § 5701), providing for a levy of taxes for the support of paupers, since the latter statute provides for a tax for a special purpose. Board of Sup'rs v. Illinois C. R. Co., 186 Miss. 294, 190 So. 241, 1939 Miss. LEXIS 224 (Miss. 1939).

§ 27-39-303. General county ad valorem tax levy; distribution of Tennessee Valley Authority in lieu payments.

The board of supervisors of any county is hereby empowered to levy ad valorem taxes on taxable property in the respective counties in any one (1) year, as shown by the assessment roll containing assessments of property made as of January 1 of the year, and the assessment of motor vehicles as made according to the provisions of the Motor Vehicle Ad Valorem Tax Law of 1958 (Section 27-51-1 et seq.) for all general county purposes, exclusive only of levies for schools at the rate necessary to fund such purposes.

The board of supervisors of any county is further empowered to expend the proceeds of this levy for any purpose authorized for any other levy which the board of supervisors is authorized to make. The board of supervisors may authorize general fund expenditures for road and bridge construction; provided that the expenditures do not exceed thirty percent (30%) of the general fund in any one (1) fiscal year; provided that any general fund expenditures shall be subject to the requirements of Section 65-15-21, Mississippi Code of 1972; and the board may authorize general fund expenditures for school purposes when necessary to meet the minimum local ad valorem tax effort required by Section 37-57-1, Mississippi Code of 1972.

The board of supervisors of any county is further empowered to distribute from the county general fund a portion of the county’s share of payments made by the Tennessee Valley Authority to the state in lieu of taxes (a) to the school districts of said county and (b) for construction on the roads and bridges of said county in an amount which bears the same proportion to the total amount of the county’s share as the millage for the school fund and road and bridge fund bears to the total millage levied by the county. In the event said in lieu payments are expended for capital improvements, said payments shall not be subject to the increase limitations specified in Section 27-39-321 or 37-57-107, Mississippi Code of 1972.

HISTORY: Codes, 1942, § 9879; Laws, 1932, ch. 104; Laws, 1946, ch. 280, §§ 1, 2; Laws, 1958, ch. 549, § 7; Laws, 1962, ch. 263; Laws, 1964, ch. 522; Laws, 1964 1st Ex sess ch. 18; Laws, 1966, ch. 644, § 1; Laws, 1968, ch. 585, § 1; Laws, 1973, ch. 462, § 1; Laws, 1983, ch. 471, § 14; Laws, 1985, ch. 514, § 8; Laws, 1985, ch. 536, § 1; Laws, 1987, ch. 469; Laws, 2009 1st Ex Sess, ch. 1, § 1, eff from and after July 1, 2009.

Amendment Notes —

The 2009 1st Ex Sess amendment, deleted “roads and bridges” preceding “schools at the rate necessary” near the end of the first paragraph; and rewrote the last sentence of the second paragraph.

Cross References —

Tax powers of board of supervisors, see §19-3-41.

Levy of municipal ad valorem taxes, see §21-33-45.

Exempt new factories, see §27-31-101.

Homestead exemptions, see §27-33-1 et seq.

Reimbursement under the homestead exemption law, see §27-33-41.

Countywide ad valorem levy for maintenance and/or construction of roads and bridges, see §27-39-305.

When and how county taxes are levied, see §27-39-317.

Motor vehicle ad valorem taxes, see §27-51-1 et seq.

OPINIONS OF THE ATTORNEY GENERAL

The board of supervisors could not levy an ad valorem tax in excess of the maximum allowed for general county purposes, for the purpose of repairing and maintaining the court house and jail. 1939-41, A.G. Op. p. 54.

Code 1942, § 9878 et seq. did not prohibit the board of supervisors of a county from levying a tax for the support of paupers in addition to the maximum amount fixed for general county purposes by said statute. 1939-41, A.G. Op. p. 54.

The board of supervisors could levy a one mill tax for public health, in addition to the maximum amount fixed for general county purposes. 1939-41, A.G. Op. p. 54.

Board of Supervisors for county was not required to place funds received from gross revenues of gaming licensees into county general fund thereby entitling county to use funds for purpose of maintaining and constructing county roads; however, this is subject to any private and local laws that may govern the distribution of these funds. Gex, Feb. 16, 1994, A.G. Op. #93-0810.

The County Board of Supervisors may pledge existing general funds collected pursuant to §27-39-303 for the retirement of debt of the Community Hospital in that County upon a specific factual finding. Webb, October 5, 1995, A.G. Op. #95-0681.

The purchase of road equipment from monies in the county road fund is specifically authorized in Section 19-13-17 for counties operating either a unit or beat system of road administration. A county may not expend general fund monies for the purpose of maintaining or constructing county roads. Creekmore, April 26, 1996, A.G. Op. #96-0200.

A county may not expend general fund monies for the purpose of maintaining or constructing county or municipal roads. Overton, April 17, 1998, A.G. Op. #98-0190.

A county may not expend general fund monies for the purpose of maintaining or constructing county or municipal roads. Apr. 26, 2002, A.G. Op. #02-0216.

A county board of supervisors would not be authorized to make up the shortfall in a required tax levy out of the general county fund. Smith, Apr. 7, 2003, A.G. Op. 03-0109.

Equipment for maintaining or constructing county roads may not be bought from general funds. Shelton, Aug. 6, 2004, A.G. Op. 04-0339.

Beat employees with duties related to road and bridge construction and maintenance may not be paid from general funds of a county. All other beat employees may be paid from general funds of a county. (Clarifying Shelton, Aug. 6, 2004, A.G. Op. 04-0339). McLeod, Oct. 21, 2004, A.G. Op. 04-0472.

RESEARCH REFERENCES

ALR.

Application of requirement that newspaper be locally published for official notice publication. 85 A.L.R.4th 581.

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 629 et seq.

CJS.

84 C.J.S., Taxation §§ 462-464, 520 et seq.

JUDICIAL DECISIONS

1. In general.

2. Tax anticipation note.

1. In general.

The 1946 act which provided for reimbursement of counties by the state for tax losses suffered because of homestead exemptions granted, could not amend the 1948 act which authorized the board of supervisors of Rankin County to expend certain moneys out of the general fund of the county to bring up to state highway specifications of roads which the state highway commission took over for maintenance, in view of a later 1948 act which required disbursement of funds, in accordance with a 1946 act. Board of Sup'rs v. Stone, 52 So. 2d 614 (Miss. 1951).

County tax levy “for food stamp plan and pauper maintenance,” being ostensibly for the support of paupers, is for a special purpose and not governed by this section [Code 1942, § 9879] with regard to separately stating each levy as required in Code 1942, § 9889. Chickasaw County v. Gulf, M. & O. R. Co., 195 Miss. 754, 15 So. 2d 348, 1943 Miss. LEXIS 144 (Miss. 1943).

Laws 1938, ch. 315 [now amended by Laws 1940, ch. 272, Code 1942 § 2996], authorizing a county to levy a tax not to exceed one mill for the treatment of the indigent sick and for the promotion of public health in the county, provided for a special tax which was not intended to be included in the general county taxes within the purview of this section [Code 1942, § 9879], and, therefore, the limitation imposed by the last proviso of this section [Code 1942, § 9879] did not apply to preclude a county having an assessed valuation in excess of $8,000,000, and a bonded indebtedness from levying such special tax. Yazoo & M. V. R. Co. v. Bolivar County, 186 Miss. 824, 191 So. 426, 1939 Miss. LEXIS 253 (Miss. 1939).

The words in the statute “for all general purposes” would exclude from the limitation, taxes for special purposes, and taxes not applicable to the county as a whole, that is, local or district taxes. Board of Sup'rs v. Illinois C. R. Co., 186 Miss. 294, 190 So. 241, 1939 Miss. LEXIS 224 (Miss. 1939).

The limitation imposed by this section [Code 1942, § 9879] for general county purposes does not include a tax levied under Code 1942, § 7352 (Code 1930, § 5701), for the special purpose of caring for the poor, the aged, and unfortunate. Board of Sup'rs v. Illinois C. R. Co., 186 Miss. 294, 190 So. 241, 1939 Miss. LEXIS 224 (Miss. 1939).

2. Tax anticipation note.

Board of supervisors did not exceed statutory limits in obtaining a tax anticipation note because it was not required to borrow only from estimated ad valorem taxes, and the borrowing in anticipation of tax statute was broad enough to allow counties to borrow against total anticipated ad valorem tax revenues from the preceding annual tax levy. Moreover, an in pari materia argument was unavailing in light of testimony that the numbers utilized by the board were based on the total ad valorem revenues in the general operating fund from the preceding annual tax levies. Russell v. Humphreys Cnty. Bd. of Supervisors (In re Validation of Tax Anticipation Note), 187 So.3d 1025, 2016 Miss. LEXIS 138 (Miss. 2016).

§ 27-39-304. Repealed.

Repealed by Laws, 1983, ch. 471, § 27, eff from and after July 1, 1983.

[Codes, 1942, § 9879; Laws, 1932, ch. 104; Laws, 1946, ch. 2 80, §§ 1, 2; Laws, 1958, ch. 549, § 7; Laws, 1962, ch. 263; Laws, 1964, ch. 522; Laws, 1964, 1st Ex. sess. ch. 18; Laws, 1966, ch. 644, § 1; Laws, 1968, ch. 585, § 1; Laws, 1973, ch. 462, § 2]

Editor’s Notes —

Laws of 1983, ch. 471, § 27, which repealed this section, was submitted to the United States Attorney General for preclearance under Section 5 of the Voting Rights Act of 1965. On May 31, 1994, the United States Attorney General interposed no objection to the repeal of this section by Laws, 1983, ch. 471, § 27, under Section 5 of the Voting Rights Act of 1965.

§ 27-39-305. Countywide levy for construction and maintenance of roads and bridges; limitation upon receipts from levy; disposition of excess funds; special ad valorem tax to cover shortfalls.

  1. In addition to the levy authorized by Section 27-39-303, the board of supervisors may annually impose a countywide ad valorem tax levy or levies for the maintenance and/or construction of roads and bridges.
  2. For each fiscal year, the aggregate receipts from taxes levied for the maintenance and/or construction of roads and bridges pursuant to this section shall not exceed the aggregate receipts from this source during any one (1) of the immediately preceding three (3) fiscal years, as determined by the board of supervisors, plus an increase not to exceed ten percent (10%). The additional revenue from the ad valorem tax on any newly constructed properties or any existing properties added to the tax rolls or any properties previously exempt, which were not assessed in the next preceding year may be excluded from the ten percent (10%) increase limitation set forth herein.
  3. The ten percent (10%) increase limitation prescribed in this section may be increased an additional amount only as provided in subsection (4) of this section or when the county board of supervisors has determined the need for additional revenues and has held an election on the question of raising the limitation prescribed in this section. The limitation may be increased under this subsection only if the proposed increase is approved by a majority of those voting in an election held for such purpose. The resolution, notice and manner of holding the election shall be as prescribed by law for the holding of elections for the issuance of bonds by the county board of supervisors. Revenues collected for the fiscal year in excess of the ten percent (10%) increase limitation pursuant to an election shall be included in the tax base for the purpose of determining aggregate receipts for which the ten percent (10%) increase limitation applies for subsequent fiscal years.
  4. As an alternative to the procedure provided in subsection (3) of this section, the ten percent (10%) increase limitation prescribed in this section may be increased by an additional amount without an election thereon if the aggregate receipts from the levy authorized in this section and from all other county levies to which Sections 27-39-320 and 27-39-321 apply do not exceed one hundred ten percent (110%) of the aggregate receipts from all such levies during any one (1) of the immediately preceding three (3) fiscal years, as determined by the board of supervisors.
  5. Except as otherwise provided for excess revenues generated pursuant to an election under subsection (3) of this section and for excess revenues generated in accordance with subsection (4) of this section, if revenues collected as the result of the taxes levied for the fiscal year pursuant to this section exceed the increase limitation, then it shall be the mandatory duty of the board of supervisors to deposit such excess receipts over and above the increase limitation into a special account and credit it to the county road and bridge fund. It will be the further duty of such board to hold said funds and invest the same as authorized by law. Such excess funds shall be calculated in the road and bridge budget for the succeeding fiscal year. Taxes imposed for the succeeding year shall be reduced by the amount of excess funds available. Under no circumstances shall such excess funds be expended during the fiscal year in which such excess funds are collected.
  6. In any county where there is located a nuclear generating power plant on which a tax is assessed under Section 27-35-309(3), the term “the aggregate receipts from taxes” as used in this section shall be the portion of the “base revenue” as defined in Section 27-39-320 which is used for the maintenance and/or construction of roads and bridges.
  7. If a shortfall occurs in revenues from sources other than ad valorem taxes and oil and gas severance taxes budgeted for the county road and bridge fund during the 1987 fiscal year, then the county may levy a special ad valorem tax for the 1988 fiscal year in an amount the avails of which shall not exceed such shortfall; provided, however, that the aggregate receipts from all ad valorem levies for the maintenance and/or construction of roads and bridges for the 1988 fiscal year shall not exceed the aggregate receipts from this source for the immediately preceding fiscal year plus an increase not to exceed twenty percent (20%).
  8. If a shortfall occurs in revenues from oil and gas severance taxes budgeted for the county road and bridge fund during the 1987 fiscal year, then the county may levy a special ad valorem tax for the 1988 fiscal year in an amount the avails of which shall not exceed such shortfall. The avails of such special ad valorem tax shall not be included within the ten percent (10%) increase limitation. The ad valorem taxes levied to offset the shortfall shall be deemed to be ad valorem tax receipts produced in the 1988 fiscal year for the purpose of determining the limitation on receipts for the succeeding fiscal years.

HISTORY: Codes, 1942, § 9880; Laws, 1932, ch. 104; Laws, 1968, ch. 586; Laws, 1972, ch. 518, § 1; Laws, 1983, ch. 471, § 15; Laws, 1987, ch. 507, § 7; Laws, 1990, ch. 549, § 1; Laws, 1994, ch. 554, § 1, eff from and after July 1, 1994.

Cross References —

Homestead exemptions, see §27-33-1 et seq.

Characterization of revenues received by counties out of payments with respect to nuclear generating plants, for purposes of the growth limitation on ad valorem taxes, see §27-35-309.

Inclusion of levy for roads and bridges in order of board of supervisors levying county taxes, see §27-39-317.

Exclusion of taxes levied pursuant to this section from general limitation upon increases of property taxes, see §27-39-321.

Inclusion, as proceeds of ad valorem taxes, of proceeds of promissory notes issued because of shortfall in ad valorem taxes, see §27-39-333.

Additional tax on persons engaging in business of renting motor vehicles, see §27-65-231.

Funds for county roads and bridges, see §65-15-1 et seq.

OPINIONS OF THE ATTORNEY GENERAL

If a board of supervisors makes findings that the placement of dumpsters at the county barn used to dispose of the waste generated at the barn by operations and also to dispose of litter and refuse collected from the county roads is necessary for the maintenance of the county roads, then such could be paid for from the county road fund. Meek, Jan. 13, 2006, A.G. Op. 05-0636.

JUDICIAL DECISIONS

1. In general.

Code 1942, § 8358, which provides that the board shall levy annually a tax, upon the taxable property of such county to be used for roads and other purposes and Code 1942, § 8360, which provides that the board of supervisors of any county may in its discretion, levy annually an ad valorem tax on all taxable property of the county to be used for constructing and maintaining all bridges and culverts on the public roads throughout the county, do not nullify this section [Code 1942, § 9880], which allows the board of supervisors to impose a county-wide levy or levies for the maintenance and/or construction of roads and bridges not to exceed seven mills in any one year and county-wide levies may therefore be made under Code 1942, § 9880. City of McComb v. Pike County, 212 Miss. 90, 54 So. 2d 171, 1951 Miss. LEXIS 431 (Miss. 1951).

Under this section [Code 1942, § 9880] order of supervisors levying a bridge tax and a road tax under the above section was not a levy for the roads alone but the supervisors could make separate levies for roads and bridges and the city could collect only one half of the road fund and nothing of the bridge fund. City of McComb v. Pike County, 212 Miss. 90, 54 So. 2d 171, 1951 Miss. LEXIS 431 (Miss. 1951).

A 1946 act which provided for reimbursement of counties by the state for tax losses suffered because of homestead exemptions granted, could not amend the 1948 act which authorized the board of supervisors of Rankin County to expend certain moneys out of the general fund of the county to bring up to state highway specifications roads which the state highway commission took over for maintenance, in view of a later 1948 act which required disbursement of funds, in accordance with a 1946 act. Board of Sup'rs v. Stone, 52 So. 2d 614 (Miss. 1951).

County was not liable to city under Code 1942, § 8367, providing that one-half of taxes collected for road purposes by county on property in a city working its own streets, shall be paid to such city, where county had neither levied nor collected any tax for such purpose, although bridge taxes were levied and collected, and allegedly spent by county for general road purposes. City of Crystal Springs v. Copiah County, 207 Miss. 257, 42 So. 2d 188, 1949 Miss. LEXIS 335 (Miss. 1949).

A board of supervisors is authorized to levy a tax on the property of a supervisor’s district only and not on the property of the entire county for the special purpose of paying outstanding loan warrants issued by such district, the collective tax becoming part of the district road fund. Yazoo & M. V. R. Co. v. Harvey, 188 Miss. 665, 196 So. 512, 1940 Miss. LEXIS 80 (Miss. 1940).

§ 27-39-307. Municipal general ad valorem tax levy.

Municipalities may levy ad valorem taxes upon all taxable property within such municipality for general revenue purposes and for general improvements. Further, the governing authorities of any municipality may make additional levies for special purposes as authorized by law. Any such levy which is an increase from the previous fiscal year must be advertised in accordance with Sections 27-39-203 and 27-39-205. In addition to funding municipal general purposes, the municipal general ad valorem tax levy may be used to supplement any municipal ad valorem tax levy for a special purpose authorized by law, excluding levies for schools, without regard to any statutory millage limitation on such special purpose tax levy; however, nothing herein contained shall be construed to exempt such tax levies from the limitation on total receipts under Section 27-39-321.

HISTORY: Codes, 1942, § 9883; Laws, 1932, ch. 104; Laws, 1940, ch. 285; Laws, 1948, ch. 468, § 1; Laws, 1950, ch. 496, § 2; Laws, 1983, ch. 471, § 16; Laws, 1985, ch 536, § 2; Laws, 1994, ch. 414, § 7, eff from and after July 1, 1994.

Editor’s Notes —

Laws of 1994, ch. 414, § 11, provides as follows:

“SECTION 11. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Section27-39-205, referred to in this section, was repealed by § 4 of Chapter 352, Laws of 2012. The former section provided the procedures prerequisite to increasing certain certified tax rates and the form and content of the requisite public notice. Present similar provisions are found in §27-39-203.

Cross References —

Levy of municipal ad valorem taxes, see §21-33-45.

OPINIONS OF THE ATTORNEY GENERAL

A county board of supervisors is not authorized to modify or amend the millage for the fiscal year, once that has been duly and properly established by the governing authority. Hatcher, Dec. 28, 1999, A.G. Op. #99-0660.

§ 27-39-309. Debts; special improvements.

The limitations fixed by the foregoing sections shall not apply to any levy made for the payment of indebtedness with interest thereon, nor to special taxes for drainage, levees, sidewalks or street improvements, when such taxes are assessed against particular property.

Nothing herein contained shall be held to repeal any of the provisions of Chapter 96 of the Acts of the Extraordinary Session of 1931, but said Chapter 96 shall remain in full force and effect.

HISTORY: Codes, 1942, § 9886; Laws, 1932, ch. 104.

§ 27-39-311. Punishment of officer voting to impose tax in excess of limits.

[With regard to any county which is exempt from the provisions of Section 19-2-3, this section shall read as follows:]

Any member of a board of supervisors or aldermen or city commissioners who shall vote to impose a tax levy in excess of the limits as fixed by this article shall be deemed guilty of a misdemeanor and upon conviction shall be punished in the manner provided by law. It is not the intent or purpose of this article to repeal or abrogate the present law with reference to division of road maintenance funds as now in effect between road districts and municipalities located therein.

HISTORY: Codes, 1942, § 9887; Laws, 1932, ch. 104; Laws, 1988 Ex Sess, ch. 14, § 20, eff from and after October 1, 1989.

Cross References —

Imposition of standard State assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

§ 27-39-311. Punishment of officer voting to impose tax in excess of limits.

[With regard to any county which is required to operate on a countywide system of road administration as described in Section 19-2-3, this section shall read as follows:]

Any member of a board of supervisors or aldermen or city commissioners who shall vote to impose a tax levy in excess of the limits as fixed by this article shall be deemed guilty of a misdemeanor and upon conviction shall be punished in the manner provided by law.

HISTORY: Codes, 1942, § 9887; Laws, 1932, ch. 104; Laws, 1988 Ex Sess, ch. 14, § 20, eff from and after October 1, 1989.

§ 27-39-313. Repealed.

Repealed by Laws, 1979, ch. 367, eff from and after March 15, 1979.

[Codes, 1942, § 9887.5; Laws, 1947, 1st Ex ch. 22, §§ 1, 2]

Editor’s Notes —

Former §27-39-313 related to tax levy for line consolidated school district lying in two counties.

§ 27-39-315. School levy for maintenance may be separated from bond levy.

Boards of supervisors and municipal governing authorities are hereby authorized and empowered in their discretion to divide into two funds the levies which these respective bodies are now authorized and empowered by law to levy for school purposes for other than interest on bonds and bond maturities. One of these funds shall include funds necessary for the current expenses and maintenance of schools, the other fund shall include those items excluded from the term “maintenance tax” as set forth in the homestead exemption law. The levy producing the second fund will not be entitled to reimbursement from homestead exemption appropriations.

HISTORY: Codes, 1942, § 9888; Laws, 1942, ch. 159.

§ 27-39-317. County ad valorem taxes; time and manner of levy.

The board of supervisors of each county shall, at its regular meeting in September of each year, levy the county ad valorem taxes for the fiscal year, and shall, by order, fix the tax rate, or levy, for the county, for the road districts, if any, and for the school districts, if any, and for any other taxing districts; and the rates, or levies, for the county and for any district shall be expressed in mills or a decimal fraction of a mill. Said tax rates, or levies, shall determine the ad valorem taxes to be collected upon each dollar of valuation, upon the assessment rolls of the county, including the assessment of motor vehicles as provided by the Motor Vehicle Ad Valorem Tax Law of 1958, Section 27-51-1 et seq., for county taxes; and upon each dollar of valuation for the respective districts, as shown upon the assessment rolls of the county, including the assessment of motor vehicles as provided by the Motor Vehicle Ad Valorem Tax Law of 1958, Section 27-51-1 et seq.; except as to such values as shall be exempt, in whole or in part, from certain tax rates or levies. If the rate or levy for the county is an increase from the previous fiscal year, then the proposed rate or levy shall be advertised in accordance with Section 27-39-203. If the board of supervisors of any county shall not levy the county taxes and the district taxes at its regular September meeting, the board shall levy the same on or before September 15 at an adjourned or special meeting, or thereafter, provided, however, that if such levy be not made on or before the fifteenth day of September then the tax collector or Department of Revenue may issue road and bridge privilege tax license plates for motor vehicles as defined in the Motor Vehicle Ad Valorem Tax Law of 1958, Section 27-51-1 et seq., without collecting or requiring proof of payment of county ad valorem taxes, and may continue to so issue such plates until such levy is duly certified to him, and for twenty-four (24) hours thereafter.

Notwithstanding the requirements of this section, in the event the Department of Revenue orders the county to make an adjustment to the tax roll pursuant to Section 27-35-113, the county shall have a period of thirty (30) days from the date of the commission’s final determination to adjust the millage in order to collect the same dollar amount of taxes as originally levied by the board.

In making the levy of taxes, the board of supervisors shall specify, in its order, the levy for each purpose, as follows:

For general county purposes (current expense and maintenance taxes), as authorized by Section 27-39-303.

For roads and bridges, as authorized by Section 27-39-305.

For schools, including the countywide minimum education program levy and the levy for each school district including special municipal separate school districts, but not including other municipal separate school districts, and for an agricultural high school, county high school or junior college (current expense and maintenance taxes), as authorized by Chapter 57, Title 37, Mississippi Code of 1972, and any other applicable statute. The levy for schools shall apply to the assessed value of property in the respective school districts, including special municipal separate school districts, but not including other municipal separate school districts, and a distinct and separate levy shall be made for each school district, and the purpose for each levy shall be stated.

For road bonds and the interest thereon, separately for countywide bonds and for the bonds of each road district.

For school bonds and the interest thereon, separately for countywide bonds and for the bonds of each school district.

For countywide bonds, and the interest thereon, other than for road bonds and school bonds.

For loans, notes or any other obligation, and the interest thereon, if permitted by the law.

For any other purpose for which a levy is lawfully made.

The order shall state all of the purposes for which the general county levy is made, using the administrative items suggested by the State Department of Audit of Mississippi under the county budget law in its uniform system of accounts for counties, but the rate or levy for any item or purpose need not be shown; and if a countywide levy is made for any general or special purpose under the provisions of any law other than Section 27-39-303, each such levy shall be separately stated.

During the month of February of each year, if the order or resolution of the board of trustees of any school district of said county or partly in said county, is filed with it requesting the levying of ad valorem taxes for the support and maintenance of such school district for the following fiscal year, then the board of supervisors of every such county in the state shall notify, in writing, within thirty (30) days, the county superintendent of education of such county, the levy or levies it intends to make for the support and maintenance of such school districts of such county at its regular meeting in September following, and the county superintendent of education and the trustees of all such school districts shall be authorized to use such expressed intention of the board of supervisors in computing the support and maintenance budget or budgets of such school district or districts for the ensuing fiscal school year.

HISTORY: Codes, 1857, ch. 59, arts. 24, 25; 1871, §§ 1372, 1373; 1880 §§ 2153, 2154; 1892, § 314; 1906, § 335; Hemingway’s 1917, § 3708; 1930, § 3227; 1942, § 9889; Laws, 1920, ch. 253; Laws, 1938, Ex. ch. 28; Laws, 1940, ch. 251; Laws, 1956, ch. 296, § 18; Laws, 1958, ch. 549, § 8; Laws, 1962, ch. 270; Laws, 1978, ch. 354, § ; Laws, 1983, ch. 471, § 17; Laws, 1990, ch. 498, § 6; Laws, 1994, ch. 414, § 8; Laws, 2012, ch. 352, § 3, eff from and after July 1, 2012.

Editor’s Notes —

Laws of 1990, ch. 498, § 8, provides as follows:

“SECTION 8. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 1994, ch. 414, § 11, provides as follows:

“SECTION 11. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The 2012 amendment substituted “Section 27-39-203” for “Sections 27-39-203 and 27-39-205” at the end of the third sentence of the first paragraph; and substituted “Department of Revenue” for “State Tax Commission” throughout the section.

Cross References —

Tax powers of board of supervisors, see §19-3-41.

Levy of municipal ad valorem taxes, see §21-33-45.

Re-establishment of lost or destroyed tax levy records, see §25-55-17.

General county ad valorem tax levy, see §27-39-303.

Motor vehicle ad valorem taxes, see §27-51-1 et seq.

Drainage district tax levy, see §§51-31-63,51-31-65.

OPINIONS OF THE ATTORNEY GENERAL

A county could not pay from its sanitation fund, which was funded by a millage levy on county residents, the sum of $100,000.00 to a city to enlarge its animal control shelter so that it could continue to be used for animal control for both city and county animals, based on the fact that the millage levy was adopted for purposes of solid waste disposal, rather than animal control. Barry, Oct. 13, 2000, A.G. Op. #2000-0581.

JUDICIAL DECISIONS

1. Construction and application, generally.

2. Time for tax levy.

3. Orders for tax levy.

1. Construction and application, generally.

Board of supervisors did not exceed statutory limits in obtaining a tax anticipation note because it was not required to borrow only from estimated ad valorem taxes, and the borrowing in anticipation of tax statute was broad enough to allow counties to borrow against total anticipated ad valorem tax revenues from the preceding annual tax levy. Moreover, an in pari materia argument was unavailing in light of testimony that the numbers utilized by the board were based on the total ad valorem revenues in the general operating fund from the preceding annual tax levies. Russell v. Humphreys Cnty. Bd. of Supervisors (In re Validation of Tax Anticipation Note), 187 So.3d 1025, 2016 Miss. LEXIS 138 (Miss. 2016).

There is no authorization hereunder for the levy of a special and new tax for “food stamp plan and pauper maintenance” in cooperation with the Federal Surplus Commodities Corporation of the United States Department of Agriculture. Chickasaw County v. Gulf, M. & O. R. Co., 195 Miss. 754, 15 So. 2d 348, 1943 Miss. LEXIS 144 (Miss. 1943).

Laws of 1938, ch. 315 [now amended by Laws of 1940, ch. 272, Code 1942, § 2996], authorizing a county to levy tax not to exceed one mill for the treatment of the indigent sick and for the promotion of public health in the county, provided for a special tax which was not intended to be included in the general county taxes within the purview of Laws of 1932, ch. 104 (Code 1942, § 9879), and, therefore, the limitation imposed by the last proviso of Laws of 1932, ch. 104 (Code 1942, § 9879), to the effect that counties having an assessed valuation of less than $8,000,000 and having no bonded indebtedness should be allowed to levy one additional mill for the purpose of maintaining a full-time health unit, did not apply to such special tax. Yazoo & M. V. R. Co. v. Bolivar County, 186 Miss. 824, 191 So. 426, 1939 Miss. LEXIS 253 (Miss. 1939).

Where the board of supervisors by mistake or clerical error levies ten mills for general county tax it may at the next meeting correct such error, making the levy seven and one-fourth mills. Burke v. Leggett, 118 Miss. 660, 79 So. 843, 1918 Miss. LEXIS 117 (Miss. 1918).

Where taxes for the county have been levied at the proper time and are subsequently illegally reduced by the board, the taxpayer whose land has been sold therefor cannot be heard to complain. McCready v. Lansdale, 58 Miss. 877, 1881 Miss. LEXIS 57 (Miss. 1881); Havard v. Day, 62 Miss. 748, 1885 Miss. LEXIS 136 (Miss. 1885).

But if the board meet at the proper time and levy county taxes, and at a subsequent special meeting levy other taxes, such additional levy will be void. Gamble v. Witty, 55 Miss. 26, 1877 Miss. LEXIS 96 (Miss. 1877), overruled, Beck v. Allen, 58 Miss. 143, 1880 Miss. LEXIS 107 (Miss. 1880).

2. Time for tax levy.

The special meeting provided for under this section [Code 1942, § 9889] was not intended as a requirement that in such circumstances the levy should be made only at a special meeting, but as a provision for the speedy compliance with the duty of making the levy, and if, upon such failure, no special meeting should be called, it would be the duty of the board to make the levy at its next regular meeting. Beck v. Allen, 58 Miss. 143, 1880 Miss. LEXIS 107 (Miss. 1880).

To subserve the object of this provision, the levy should be made at the first meeting, regular or special, after the omission to levy at the prescribed time. Beck v. Allen, 58 Miss. 143, 1880 Miss. LEXIS 107 (Miss. 1880).

3. Orders for tax levy.

In a proceeding involving the validity of tax sales, testimony that some of the minutes of the board of supervisors pertaining to the assessment and sale, were not signed by the president until after the adjournment of the meeting, was incompetent, since oral proof is not admissible to contradict, alter, or change minutes regular upon their face. Entrekin v. Tide Water Associated Oil Co., 203 Miss. 767, 35 So. 2d 305, 1948 Miss. LEXIS 320 (Miss. 1948).

Supervisors should make their orders for tax levy full, comprehensive and clear, and have them prepared with great care, so that the public business may be settled, and that illegal results and expense and annoyance to the people may be avoided. Barron v. Eason, 199 Miss. 739, 25 So. 2d 188, 1946 Miss. LEXIS 243 (Miss. 1946).

Provision that tax levy ordered by supervisors shall be “upon each dollar of valuation” is a direction to the collector and not to the supervisors, and omission of direction to that effect from supervisors’ order for tax levy did not make levy void so as to invalidate subsequent delinquent tax sale. Barron v. Eason, 199 Miss. 739, 25 So. 2d 188, 1946 Miss. LEXIS 243 (Miss. 1946).

Orders for tax levy by board of supervisors, expressly connected as being for the same tax levy, when construed together as one order satisfied requirement that tax lien be expressed in mills or fractions thereof so as not to invalidate subsequent delinquent tax sale, notwithstanding that one of such orders merely set out the rate in figures without specifying that such figures represented mills or fractions thereof. Barron v. Eason, 199 Miss. 739, 25 So. 2d 188, 1946 Miss. LEXIS 243 (Miss. 1946).

County levy of tax “for food stamp plan and pauper maintenance” failed to state separately what portion thereof was for the food stamp plan and what portion was for pauper maintenance, as required by this section [Code 1942, § 9889]. Chickasaw County v. Gulf, M. & O. R. Co., 195 Miss. 754, 15 So. 2d 348, 1943 Miss. LEXIS 144 (Miss. 1943).

Where county undertook to levy tax “for food stamp plan and pauper maintenance,” without separately stating what portion of the tax was for each item thereof, in violation of statute, and the tax exceeded tax anticipation loan notes executed by county, taxpayer paying tax under protest was entitled to recover such tax and also tax paid pursuant to levy “for food stamp loan warrants.” Chickasaw County v. Gulf, M. & O. R. Co., 195 Miss. 754, 15 So. 2d 348, 1943 Miss. LEXIS 144 (Miss. 1943).

The words “the order shall state the rate, or levy for each item making the total of the levy for the first purpose listed above,” in the statute, are unequivocal and the requirements mandatory, and substantial compliance must be had therewith. Gulf & S. I. R. Co. v. Harrison County, 192 Miss. 114, 4 So. 2d 717, 1941 Miss. LEXIS 16 (Miss. 1941).

A county budget as to the ensuing year, which is an estimate of the expenses and may be revised under certain conditions, could not take the place of the positive statutory requirements as to the contents of the order making the levy. Gulf & S. I. R. Co. v. Harrison County, 192 Miss. 114, 4 So. 2d 717, 1941 Miss. LEXIS 16 (Miss. 1941).

A levy for general county purposes made by county supervisors in the words “General County Funds. . . 5.000 upon each dollar of valuation of taxable property of Harrison County, for general expenses of the county,” did not comply with the statutory requirements, which were mandatory, and therefore the levy was not legal. Gulf & S. I. R. Co. v. Harrison County, 192 Miss. 114, 4 So. 2d 717, 1941 Miss. LEXIS 16 (Miss. 1941).

An order of the board of supervisors directing an assessment is not final until the assessment roll is approved and the board adjourned. Madison County v. Frazier, 78 Miss. 880, 29 So. 765, 1901 Miss. LEXIS 136 (Miss. 1901).

§ 27-39-319. Clerk to certify levy of county taxes.

When the board of supervisors shall have made the levy of county taxes by resolution, the clerk of the board shall thereupon immediately certify the same to the State Auditor and tax collector of the county.

When a resolution levying ad valorem taxes has been adopted by the board of supervisors, the clerk of the board of supervisors shall certify immediately a copy of such resolution to the State Tax Commission. The clerk shall have the resolution of the board of supervisors printed within two (2) weeks after it is entered on the minutes of the board of supervisors, and he shall furnish any taxpayer upon request with a copy thereof. If a newspaper is published within such county, then such resolution shall be published in its entirety, at least one (1) time, within ten (10) days after its adoption. If no newspaper is published within such county, then a copy of such resolution, in its entirety, shall be posted by such clerk in at least three (3) public places in such county, within ten (10) days after its adoption.

The clerk shall be liable on his bond for any damages sustained by his failure to comply with the requirements of this section.

HISTORY: Codes, 1857, ch. 59, art. 24; 1871, § 1372; 1880, § 2153; 1892, § 315; 1906, § 336; Hemingway’s 1917, § 3709; 1930, § 3228; 1942, § 9890; Laws, 1920, ch. 253; Laws, 1994, ch. 414, § 9, eff from and after July 1, 1994.

Editor’s Notes —

Section7-7-2, as added by Laws of 1984, Chapter 488, § 90, and amended by Laws of 1985, Chapter 455, § 14, Laws of 1986, Chapter 499, § 1, provided, at subsection (2) therein, that the words “state auditor of public accounts,” “state auditor”, and “auditor” appearing in the laws of the state in connection with the performance of auditor’s functions transferred to the state fiscal management board, shall be the state fiscal management board, and, more particularly, such words or terms shall mean the state fiscal management board whenever they appear. Thereafter, Laws of 1989, Chapter 532, § 2, amended §7-7-2 to provide that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer, and, more particularly, such words or terms shall mean the State Fiscal Officer whenever they appear. Subsequently, Laws of 1989, ch. 544, § 17, effective July 1, 1989, and codified as §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Laws of 1994, ch. 414, § 11, provides as follows:

“SECTION 11. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Cross References —

Certification of assessment rolls generally, see §27-35-123.

Certification of railroad assessment rolls, see §27-35-315.

Furnishing tax collector with copy of county tax levy under motor vehicle ad valorem tax law, see §27-51-13.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation §§ 629-643.

CJS.

84 C.J.S., Taxation §§ 71, 462-699.

§ 27-39-320. Amount of levy; limitations as to increases.

  1. The Legislature finds and determines that legislation requiring a specific levy or requiring consent of some other governing body to reduce the levy was intended to raise a certain amount of revenue for specific purposes. Upon this determination and notwithstanding the provisions of any statute which requires a definite levy to be made or which requires that a levy may not be reduced except by the consent of some other governing authority, the amount of such levy shall be deemed to be an amount necessary to produce the revenues received in the next preceding year plus, at the option of the taxing authority, an increase not to exceed ten percent (10%) of such revenues.
  2. In any county where there is located a nuclear generating power plant on which a tax is assessed under Section 27-35-309(3), such required levy and revenue produced thereby may be reduced by the levying authority in an amount in proportion to a reduction in the base revenue of any such county from the previous year. Such reduction shall be allowed only if the reduction in base revenue equals or exceeds five percent (5%). “Base revenue” shall mean the revenue received by the county from the ad valorem tax levy plus the revenue received by the county from the tax assessed under Section 27-35-309(3) and authorized to be used for any purposes for which a county is authorized by law to levy an ad valorem tax. For purposes of determining if the reduction equals or exceeds five percent (5%), a levy of millage equal to the prior year’s millage shall be hypothetically applied to the current year’s ad valorem tax base to determine the amount of revenue to be generated from the ad valorem tax levy. For the purposes of this section, the portion of base revenue used to fund the purpose for which a specific levy is required shall be deemed to be the total receipts from ad valorem taxes for such purpose. This paragraph shall apply to taxes levied for the 1987 fiscal year and for each fiscal year thereafter. If the Mississippi Supreme Court or another court finally adjudicates that the tax levied under Section 27-35-309(3) is unconstitutional, then this paragraph shall stand repealed.
  3. With respect to ad valorem taxes levied on or after October 1, 1980, no county or municipality shall levy those mills heretofore required by law to be levied to an extent that such levy shall produce more than the total receipts produced from such levy in the next preceding year, plus, at the option of the taxing authority, an increase not to exceed ten percent (10%) of such receipts. Such total receipts shall be deemed to include the total avails of such levy either collected from the property owner or by reimbursement by the state. The revenues produced from any newly constructed properties or any existing properties added to the tax rolls or any properties previously exempt which were not assessed in the next preceding year may be excluded from the limitation set forth herein.
  4. The ten percent (10%) increase limitation prescribed in this section may be increased by an additional amount by the board of supervisors of any county if the aggregate receipts from all county levies to which this section and Sections 27-39-305 and 27-39-321 apply do not exceed one hundred ten percent (110%) of the aggregate receipts from all such levies during any one (1) of the immediately preceding three (3) fiscal years, as determined by the board of supervisors.
  5. The limitations set forth in this section shall apply to the mandatory tax levied by Section 27-39-329.

HISTORY: Laws, 1980, ch. 505, § 14; Laws, 1987, ch. 507, § 8; Laws, 1987, ch. 520, § 1; Laws, 1990, ch. 549, § 2; Laws, 1994, ch. 414, § 10; Laws, 1994, ch. 554, § 2, eff from and after July 1, 1994 (approved April 1, 1994).

Editor’s Notes —

Laws of 1987, ch. 520, § 3, effective from and after its passage (approved April 21, 1987) provides as follows:

“SECTION 3. This act shall apply to fiscal year 1987 levies and budgets and each fiscal year thereafter.”

Laws of 1994, ch. 414, § 11, provides as follows:

“SECTION 11. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Cross References —

Ad valorem tax for acquisition and maintenance of railroad properties, see §19-29-18.

Applicability of this section to a countywide levy for the construction and maintenance of roads and bridges, see §27-39-305.

Inapplicability of general limitation on increases of property taxes to mandatory levies enumerated in this section, see §27-39-321.

Applicability of this section to limitation on increases in property taxes, see §27-39-321.

Duty of chancery clerk with respect to excess receipts, see §27-39-323.

Disposition of excess revenues collected from levies referred to in this section, see §27-39-323.

Inclusion, as proceeds of ad valorem taxes, of proceeds of promissory notes issued because of shortfall in ad valorem taxes, see §27-39-333.

Exclusion of tax receipts, used by junior colleges to repay loans, from growth limitations on ad valorem taxes, see §37-29-103.

OPINIONS OF THE ATTORNEY GENERAL

The levy imposed by Section 21-37-43 is not exempt from the 10% limitation of either Section 27-39-320 or Section 27-39-321. Bordis, Jan. 31, 2003, A.G. Op. #03-0020.

The legislature intended to provide a certain amount of revenue to a port and did not intend that revenue to increase without limitation; i.e., a port may receive the support of tax levies by the county to the extent provided by Section 59-7-403 by means of Section 27-39-329, subject to the ten percent cap on increase in receipts over the previous year. Meadows, Mar. 14, 2003, A.G. Op. #03-0048.

Due to the fact that funds received in the lawsuit settlement or court verdict are not realized from the proceeds of the county’s ad valorem tax levy, there is no requirement to reduce the following year’s tax levy. Hemphill, Oct. 29, 2004, A.G. Op. #04-0498.

§ 27-39-321. Limitation on increases of property taxes; special ad valorem tax to cover shortfalls.

  1. With respect to ad valorem taxes levied for each fiscal year, no political subdivision may levy ad valorem taxes in any fiscal year which would render in total receipts from all levies an amount more than the receipts from that source during any one (1) of the immediately preceding three (3) fiscal years, as determined by the levying governing authority, plus, at the option of the taxing authority, an increase not to exceed ten percent (10%) of such receipts. The additional revenue from the ad valorem tax on any newly constructed properties or any existing properties added to the tax rolls or any properties previously exempt, which were not assessed in the next preceding year and cost incurred and paid in the next preceding year in connection with reappraisal may be excluded from the ten percent (10%) increase limitation set forth herein. Taxes levied for school district purposes under any statute and taxes levied for the maintenance and/or construction of roads and bridges under Section 27-39-305 shall be excluded from the ten percent (10%) increase limitation set forth herein. Taxes levied for payment of principal of and interest on general obligation bonds issued heretofore or hereafter shall be excluded from the ten percent (10%) increase limitation set forth herein. Any additional millage levied to fund any new program mandated by the Legislature shall be excluded from the limitation for the first year of the levy and included within such limitation in any year thereafter. The limitation imposed under this paragraph shall not apply to those mandatory levies enumerated in Sections 27-39-320 and 27-39-329.
  2. The limitation of this section may be increased only as provided in subsection (3) or (4) of this section or when the governing body of a political subdivision has determined the need for additional revenues, adopts a resolution declaring its intention so to do and has held an election on the question of raising the limitation prescribed in this section. The notice calling for an election shall state the purposes for which the additional revenues shall be used, the amount of the tax levy to be imposed for such purposes and period of time for which such tax levy shall be made; however, such tax levy shall not be made for more than five (5) successive years. The limitation may be increased under this subsection only if the proposed increase is approved by a majority of those voting. Subject to specific provisions of this paragraph to the contrary, the publication of notice and manner of holding the election shall be as prescribed by law for the holding of elections for the issuance of bonds by the political subdivision. Revenues derived from any taxes levied pursuant to such election shall be excluded from the tax base for the purpose of determining aggregate receipts for which the ten percent (10%) increase limitation applies.
  3. As an alternative to the procedure provided in subsection (2) of this section, the ten percent (10%) increase limitation prescribed in this section may be increased by an additional amount by the board of supervisors of any county without an election thereon if the aggregate receipts from all county levies to which this section and Sections 27-39-305 and 27-39-320 apply do not exceed one hundred ten percent (110%) of the aggregate receipts from all such levies during any one (1) of the immediately preceding three (3) fiscal years, as determined by the board of supervisors.
  4. As an alternative to the procedure provided in subsections (2) and (3) of this section, the board of supervisors of any county or the governing authorities of any municipality may, without an election thereon, increase the ad valorem tax levy to which this section applies by the greater of:
    1. An ad valorem tax levy that does not result in an aggregate levy to which this section applies in excess of twenty (20) mills; or
    2. An ad valorem tax levy that is not in excess of any aggregate levy to which this section applies in any one (1) of the immediately preceding ten (10) fiscal years.
  5. In any county where there is located a nuclear generating power plant on which a tax is assessed under Section 27-35-309(3), the term “total receipts” as used in this section shall be the portion of the “base revenue” as defined in Section 27-39-320 which is used for General Fund purposes.
  6. If a shortfall occurs in revenues from sources other than ad valorem taxes and oil and gas severance taxes budgeted for the county or municipal general fund during the 1987 fiscal year, then the county or municipality, as the case may be, may levy a special ad valorem tax for the 1988 fiscal year in an amount the avails of which shall not exceed such shortfall; provided, however, that the aggregate receipts from all ad valorem levies for the county or municipal general fund for the 1988 fiscal year shall not exceed the aggregate receipts from this source for the immediately preceding fiscal year plus an increase not to exceed twenty percent (20%).
  7. If a shortfall occurs in revenues from oil and gas severance taxes budgeted for the county or municipal general fund during the 1987 fiscal year, then the county or municipality, as the case may be, may levy a special ad valorem tax for the 1988 fiscal year in an amount the avails of which shall not exceed such shortfall. The avails of such special ad valorem tax shall not be included within the ten percent (10%) increase limitation. The ad valorem taxes levied to offset the shortfall shall be deemed to be ad valorem tax receipts produced in the 1988 fiscal year for the purposes of determining the limitation on receipts for the succeeding fiscal years.

HISTORY: Laws, 1980, ch. 505, § 15; Laws, 1983, ch. 471, § 18; Laws, 1987, ch. 507, § 9; Laws, 1990, ch. 549, § 3; Laws, 1994, ch. 554, § 3, eff from and after July 1, 1994.

Editor’s Notes —

Laws of 1990, ch. 589, § 55, effective July 1, 1990, provided that the Legislature by concurrent resolution adopted by the House and Senate in session prior to July 1, 1990, declares that sufficient funds are dedicated and made available for implementation of chapter 589, provides as follows:

“SECTION 55. (1) It is the intention of the Legislature that local school districts shall bear no cost of implementing any of the provisions of this act [Laws, 1990, ch. 589]. Any monetary mandates resulting from the passage of this act [Laws, 1990, ch. 589] shall be contingent solely upon full funding by the State of Mississippi.

“(2) In the event the school board of any school district shall choose, in its discretion, to expend local funds for the implementation of any provision of this act [Laws, 1990, ch. 589], it is the intent of the Legislature that these expenditures shall not be considered funds expended for the purpose of implementing a ”new program“ mandated by the Legislature and any such funds shall not be generated from any taxes levied as an exemption from the tax.”

Cross References —

Proceeds of tax levy to support county cooperative service districts not included within increase limitation of this section, see §19-3-113.

Inclusion in the ten percent increase limitation provided by this section of ad valorem tax levies for garbage and rubbish disposal systems, see §19-5-21.

Applicability of the restrictions of this section to income derived from the lease or sale of certain property by an economic development district and paid into the general fund of the county, see §19-5-99.

Inclusion of a portion of the proceeds of levies for water, sewer, garbage, or fire protection districts in the 10% increase limitation under this section, see §19-5-189.

Ad valorem tax for acquisition and maintenance of railroad properties, see §19-29-18.

Exemption from limitations of this section with respect to tax for benefit of firemen’s and policemen’s disability and relief fund, see §§21-29-117,21-29-219.

Inclusion in the ten percent increase limitation under this section of ad valorem tax levies by public agencies, see §21-27-175.

Provision that, for the purpose of the limitations set forth in this section, commissions for levies set by the board of supervisors shall be added to the base collections of the general county fund for the 1984-1985 year only, see §25-7-21.

Characterization of revenues received by counties out of payments with respect to nuclear generating plants, for purposes of the growth limitation on ad valorem taxes, see §27-35-309.

Applicability of this section to distribution of Tennessee Valley Authority in lieu payments to school districts and for construction of roads, see §27-39-303.

Applicability of section to county-wide levy for the construction and maintenance of roads and bridges, see §27-39-305.

Applicability of limitations of this section to municipal general ad valorem tax levy, see §27-39-307.

Additional increases in county levies, see §27-39-320.

Disposition of excess revenues collected from levies referred to in this section, see §27-39-323.

Duty of chancery clerk with respect to excess receipts, see §27-39-323.

Exclusion of county levy to defray costs of reappraisal from general limitation on increases of property taxes, see §27-39-325.

Inclusion, as proceeds of ad valorem taxes, of proceeds of promissory notes issued because of shortfall in ad valorem taxes, see §27-39-333.

Additional tax on persons engaging in business of renting motor vehicles, see §27-65-231.

Local funds expended in implementing §§37-3-59 through37-3-71 not exempt from tax increase limitation provision of this section, see §37-3-77.

Implementation and funding of gifted education programs, see §37-23-179.

Exclusion of tax receipts, used by junior colleges to repay loans, from growth limitations on ad valorem taxes, see §37-29-103.

Exclusion from the revenue increase limitations imposed pursuant to this section of county taxes levied for the support, upkeep and maintenance of any public library or public library system, see §39-3-5.

Exclusion from the revenue increase limitations imposed pursuant to this section of municipal taxes levied for the support, upkeep and maintenance of any public library or public library system, see §39-3-7.

Exclusion from the limitations imposed by this section with respect to special tax levies against property within special parking facility taxing districts, see §43-35-202.

Application of the provisions of this section to evidences of indebtedness issued for borrowing money from the Mississippi Board of Economic and Community Development, see §57-61-37.

Characterization of certain contracts, undertaken pursuant to the Mississippi Superconducting Super Collider Act, as general obligation bonds, see §57-67-17.

OPINIONS OF THE ATTORNEY GENERAL

Limitation merely puts ceiling on future tax levies and does not affect present taxation or revenue of levee districts; law imposing such limitation is presumed to be constitutional and valid until declared otherwise by court of competent jurisdiction. Tindall, Sept. 6, 1990, A.G. Op. #90-0666.

Ten percent limitation may be increased only if proposed increase is approved by majority of those voting, and determination of whether increase was approved by electorate is to be made on basis of total votes cast in hospital district and not on basis of subtotal for separate supervisors’ districts; one election is to be held for entire hospital district, rather than separate elections within district, and Notice to Call for the Election may state that Board would be authorized to levy “up to five mills” rather than exact amount of tax levy to be imposed. Chamberlin, Sept. 23, 1992, A.G. Op. #92-0748.

Increases in any tax levied by county are subject to limitations and election requirements unless tax is expressly exempted; county tax to support community hospital owned in whole or in part by county is not expressly exempted. Chamberlin, Oct. 21, 1992, A.G. Op. #92-0792.

Increase in ad valorem taxes for purpose of providing for collection and disposal of garbage is subject to limitation set forth in Miss. Code Section 27-39-321. Stone, Apr. 28, 1993, A.G. Op. #93-0300.

The levy imposed by Section 21-37-43 is not exempt from the 10% limitation of either Section 27-39-320 or Section 27-39-321. Bordis, Jan. 31, 2003, A.G. Op. #03-0020.

Due to the fact that the funds received in a lawsuit settlement or court verdict are not realized from the proceeds of the county’s ad valorem tax levy, there is no requirement to reduce the following year’s tax levy. Hemphill, Oct. 29, 2004, A.G. Op. #04-0498.

§ 27-39-323. Excess receipts; duty of chancery clerk.

Except as otherwise provided for excess revenues generated by a county in accordance with subsection (3) of Section 27-39-321 or subsection (2) of Section 27-39-320, if revenue collected as the result of any individual levy referred to in Section 27-39-321 or the aggregate revenue collected from all levies referred to in Section 27-39-320 which are limited to an increase of not more than ten percent (10%) over the receipts from the same for any one (1) of the immediately preceding three (3) fiscal years, as determined by the levying governing authority, exceeds such limit, then it shall be the mandatory duty of the chancery clerk of each county and the clerk of each municipality to deposit such excess receipts over and above the ten percent (10%) increase limitation into a special account and credit it to the fund for which such levy was made. It will be the further duty of the chancery clerk and the city clerk to hold said funds and invest the same as authorized by law and to report the total to the board of supervisors or the municipal governing authorities, as the case may be, at its regular August meeting of each year. Such excess funds shall be calculated in the budgets for the county and for the municipality, respectively, for the purpose for which such levies were made, for the succeeding fiscal year. Taxes imposed for the succeeding year shall be reduced by the amount of excess funds available.

Under no circumstances shall such excess funds be expended during the fiscal year in which such excess funds are collected.

HISTORY: Laws, 1980, ch. 505, § 16; Laws, 1987, ch. 507, § 10; Laws, 1990, ch. 549, § 4; Laws, 1994, ch. 554, § 4, eff from and after July 1, 1994.

Cross References —

Particular limitations upon increases of taxes levied, see §§27-39-320,27-39-321.

Exemption of funds described in Sections27-39-323 and27-39-329(2)(b) from provision for borrowing in anticipation of receipt of funds from confirmed federal or state grants or loans, see §19-9-28.

Inclusion, as proceeds of ad valorem taxes, of proceeds of promissory notes issued because of shortfall in ad valorem taxes, see §27-39-333.

§ 27-39-325. Authority of counties to levy on taxable property within county to defray cost of reappraisal.

The board of supervisors of any county having a plan or contract for reappraisal which has been approved by the State Tax Commission may annually levy an ad valorem tax on all the taxable property within the county, in an amount necessary to defray the cost of reappraisal. The funds derived from the levy shall be placed in a special account and shall be used only for the expenses involved in reappraisal or for repaying any amounts of indebtedness incurred for that purpose. The board may borrow money or issue its notes at the rate of interest to maturity allowed in Section 75-17-105 for the purposes of reappraisal and may pledge the avails of the levy authorized herein for the payment of the principal of and the interest on the indebtedness. The indebtedness incurred for the purpose of defraying the cost of reappraisal shall not be included in computing the debt limit of the county under any present or future law.

No board of supervisors shall make the levy authorized herein for a period of years longer than necessary to pay for reappraisal of property within the county or to repay any indebtedness authorized herein. Provided, however, an ad valorem tax on all the taxable property within the county may be levied in an amount sufficient to defray the cost of maintaining and updating appraisals and an ownership mapping system including, but not limited to, costs for the purchase and maintenance of computer equipment and motor vehicles and costs for computer services and remuneration of certified appraisers and other necessary personnel. The tax levies authorized herein shall not be included in the ten percent (10%) limitation on increases under Section 27-39-321.

This section shall also apply to the board of supervisors of any county which has reappraised in compliance with the State Tax Commission regulations and has an outstanding indebtedness incurred to fund such reappraisal of property.

The tax levies authorized in this section shall not be reimbursable under the provisions of the Homestead Exemption Law of this state.

HISTORY: Laws, 1980, ch. 505, § 19; Laws, 1983, ch. 471, § 19; Laws, 1984, ch. 422, § 6; Laws, 1985, ch. 462, eff from and after passage (approved April 3, 1985).

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Cross References —

Homestead Exemption Law generally, see §27-33-1 et seq.

Rate of interest which the notes described in this section shall bear, see §75-17-105.

OPINIONS OF THE ATTORNEY GENERAL

The State Tax Commission does not have statutory authority to approve maintenance contracts and financing arrangements associated with such contracts, thus it is not necessary for the Commission to approve all expenditures on a project to update a mapping system used in reappraisal. Meadows, May 28, 1992, A.G. Op. #92-0374.

§ 27-39-327. Repealed.

Repealed by Laws, 1983, ch. 471, § 20, eff from and after September 30, 1983.

[En Laws, 1980, ch. 505, § 20]

Editor’s Notes —

Former §27-39-327 related to the authority of a county to levy ad valorem tax to be used for any purpose authorized by law.

§ 27-39-329. County ad valorem tax levy for payment of bonds or notes and for other authorized purposes.

  1. Each county shall, in addition to all other taxes authorized by any statute and notwithstanding any limitation provided in this article, levy ad valorem taxes pursuant to subsection (2) of this section.
    1. Any county which has, prior to October 1, 1982, under the provisions of Section 27-39-3, or any other statute authorizing the retention of any state millage or the levying of any county millage, retained a net amount of revenue produced by the state ad valorem tax collected in such county or levied any tax, the proceeds of which have been committed for any purpose authorized by Section 27-39-7 or any other statute authorizing the retention of any state millage or the levying of any county millage, or for the support of a water management district, development district or other district or authority created by law for the improvement and development or operation of a port or harbor or for the payment of any bonds, notes or other indebtedness, or for any other purpose authorized by any statute authorizing the retention of any state millage or the levying of any county millage, shall, for the Fiscal Year 1983 and annually thereafter, levy a tax sufficient to produce the amount of revenue necessary to fulfill such commitment or pay all such bonds, notes or other indebtedness together with the interest thereon as the same shall become due and payable, to continue at the same level the support and operation of such authority or district created by law, as long as the county remains a member, and to fulfill any other purpose authorized by any statute authorizing the retention of any state millage or the levying of any county millage. Any county which has, pursuant to a contract between the Mississippi Board of Economic Development or its predecessor and a city located therein, retained a net amount of revenue, produced by two (2) mills of the state ad valorem tax collected in such county, the proceeds of which have been committed for the improvement, development, operation and expansion of a state port or for the payment of any indebtedness incurred for such purposes, shall, for the Fiscal Year 1983 and annually thereafter until the completion of property reappraisal as certified by the State Tax Commission, levy a tax of two (2) mills to fulfill such commitment consistent with the terms of said contract; however, for the fiscal year after property reappraisal as certified by the State Tax Commission and annually thereafter, such county shall levy an ad valorem tax sufficient to generate revenue equal to the avails of the two-mill levy imposed for the fiscal year next preceding the initial use of such reappraised property values, to fulfill such commitment consistent with the terms of said contract.

      Any county which is a member of the Tombigbee River Valley Water Management District may at such time as the district, by determination of the U.S. Army Corps of Engineers, has completely fulfilled all its obligations as local sponsor for the Tennessee-Tombigbee Waterway Project pursuant to P.L. 79-525, 60 Stat. 634 (1946), and has completely fulfilled its obligations for any other lawful project where the district serves as local sponsor, elect to withdraw from or terminate its membership in said district. Upon completion as determined by the U.S. Corps of Engineers, and in order to withdraw from or terminate its membership in the district, the board of supervisors of any county so desiring shall declare its intention by adopting a resolution so stipulating and spreading such executed resolution upon its minutes and publish such resolution once each week for three (3) consecutive weeks in some newspaper published in the county or in a newspaper having a general circulation therein. If, within the time of giving notice, twenty percent (20%) or fifteen hundred (1500), whichever is less, of the qualified electors of the county shall protest or file a petition against the county’s withdrawal from or termination of its membership in the district, then such withdrawal or termination of membership shall not occur unless authorized by a majority of the qualified electors of such county voting at an election to be called and held for that purpose. If the county’s withdrawal from or termination of its membership in the district is authorized in the manner set forth herein, the board of supervisors shall mail by regular U.S. Mail a certified copy of its executed resolution to the general office of the Tombigbee River Valley Water Management District. Upon full compliance as heretofore and hereafter directed, the Tombigbee River Valley Water Management District shall enter its order on its minutes terminating or withdrawing the membership of the county as of September 30 following, thereby approving the termination or withdrawal of the county and suspending the levy or levies of ad valorem taxes used to support the district. Provided, however, that the board of supervisors shall not suspend the levy or levies of any millage pledged to support the issuance of any bonds or notes in the name of the district during the period of time that such county was a member of the district and which levies were outstanding at the time of the withdrawal and/or termination; and it is further provided, said county shall be liable and responsible for its pro rata share of any present and/or subsequent judgments or liens filed against the district until the statute of limitations shall have run against the district. “Pro rata share” shall be determined by dividing the total ad valorem tax contribution of such withdrawing county by the total of all ad valorem tax contributions of all member counties in the district multiplied by the total of the outstanding bonded indebtedness and other indebtedness funded by such ad valorem levy or levies, as of the date such indebtedness was incurred.

      After the commitment has been fulfilled and is certified by the State Tax Commission as having been fulfilled, the board of supervisors may continue to levy a millage for each fiscal year necessary to produce that same dollar amount as the previous fiscal year for the same purpose or for any other purpose for which any portion of the former state ad valorem tax levy could heretofore have been retained, or for general county purposes. After such commitment has been fulfilled, any county which chooses to continue a levy for the same purpose for which such levy was being made may do so in its discretion. Any county which wishes to continue a levy for any other purpose for which the state ad valorem tax could have been retained or for general county purposes may do so only after an election has been held as follows: such tax shall not be levied until the board shall have published notice of its intention to levy same; said notice to be published once each week for three (3) weeks in some newspaper having a general circulation in the county, but not less than twenty-one (21) days, nor more than sixty (60) days, intervening between the time of the first notice and the meeting at which said board proposes to levy such tax. If, within the time of giving notice, twenty percent (20%) or three thousand (3,000) of the qualified electors of the county, whichever is less, shall protest or file a petition against the levy of such tax, then such tax shall not be levied unless authorized by a three-fifths (3/5) majority of the qualified electors of such county, voting at an election to be called and held for that purpose.

      In all cases where a county which is a member of the Pat Harrison Waterway District levied an ad valorem tax for the 1996 calendar year for any purpose authorized in this paragraph (a), such levy is hereby ratified, confirmed and validated.

    2. Beginning with taxes levied for the Fiscal Year 1983, each county shall levy each year an ad valorem tax of one (1) mill upon all taxable property of the county which may be used for any purpose for which counties are authorized by law to levy an ad valorem tax, but the avails of such tax levy shall not be expended unless and until the State Tax Commission has certified that the county has a method of maintaining assessment records in accordance with commission rules and regulations, has an ownership mapping system as provided in Section 27-35-53 in conformity with commission specifications, maintains certified appraisers as provided in Section 27-3-52, and complies with requests by the commission for sales data under Section 27-3-51.

      In the event the commission enters its order directing that the avails of this levy be paid to the commission pursuant to Section 27-35-113, then the county shall comply with the commission’s directions and the monies paid shall remain in escrow until the county is in compliance with acceptable performance standards for the appraisal of property in accordance with Section 27-35-113.

      The commission, prior to October 1 of each year, shall notify each county whether or not it is certified as being in compliance with the requirements of subsection (2)(b). A copy of the notice shall be forwarded to the State Auditor. Any county not certified as being in compliance with any requirements of this subsection (2)(b), except where the commission has entered its order requiring the escrowing of these funds pursuant to Section 27-35-113, shall deposit the avails of the levy described herein in an interest-bearing special account and such avails, including interest earned thereon, shall not be expended until such county has been certified by the commission, for each fiscal year, to be in compliance with this subsection (2)(b).

    3. The tax levies required in this section shall not be exempt under the provisions of Section 27-31-101.

HISTORY: Laws, 1980, ch. 505, § 21; Laws, 1981, ch. 538, § 1; Laws, 1981, Ex. Sess. Ch. 5; Laws, 1982, ch. 502; Laws, 1983, ch. 471, § 21; Laws, 1987, ch. 507, § 6; Laws, 1990, ch. 498, § 7; Laws, 1995, ch. 559, § 9; Laws, 1997, ch. 539, § 1, eff from and after passage (approved April 10, 1997).

Editor’s Notes —

Section7-7-2, as added by Laws of 1984, Chapter 488, § 90, and amended by Laws of 1985, Chapter 455, § 14 and Laws of 1986, Chapter 499, § 1, provided, at subsection (2) therein, that the words “state auditor of public accounts,” “state auditor”, and “auditor” appearing in the laws of the state in connection with the performance of auditor’s functions transferred to the state fiscal management board, shall be the state fiscal management board, and, more particularly, such words or terms shall mean the state fiscal management board whenever they appear. Thereafter, Laws of 1989, Chapter 532, § 2, amended §7-7-2 to provide that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer, and, more particularly, such words or terms shall mean the State Fiscal Officer whenever they appear. Subsequently, Laws of 1989, ch. 544, § 17, effective July 1, 1989, and codified as §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Laws of 1990, ch. 498, § 8, provides as follows:

“SECTION 8. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Sections 27-39-3 and 27-39-7 referred to in (2)(a) were repealed by Laws of 1980, ch. 505, § 24 (as amended by Laws of 1981, 1st Ex. Sess, ch. 5, § 1), effective September 30, 1982.

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Section 57-1-2 provides that wherever the term “Board of Economic Development” appears in the laws of the State of Mississippi, it shall mean the Department of Economic and Community Development.

At the direction of the co-counsel for the Joint Legislative Committee on Compilation, Revision and Publication of Legislation, an error in a statutory reference in subsection (1) was corrected by substituting “this article” for “Article 3, chapter 39, Title 27, Mississippi Code of 1972.”

Cross References —

Requirement that counties comply with request of state tax commission for sales data on certain real property before avails of one mill levy can be expended under this section, see §27-3-51.

Prohibition against expending proceeds from tax levies authorized by subsection 2 (b) of this section until county tax assessor provides accurate realty sales data to Department of Revenue, see §27-3-51.

Payment for increased compensation of tax assessors upon completion of Mississippi Education and Certification program for appraisals, see §27-3-52.

Exemptions from local ad valorem taxation, see §27-31-101.

Homestead exemptions, see §27-33-3.

Duty of county board of supervisors to provide ownership maps to assessor for purposes of assessment, see §27-35-53.

Requirement that county pay over to commission portion of levy provided for in this section, upon county’s failure to achieve compliance with accuracy standards for ad valorem assessments, see §27-35-113.

Requirement that counties have certified appraisal personnel, see §27-35-165.

For limitations applied to mandatory tax levied by this section, see §27-39-320.

Inapplicability of general limitation on increases of property taxes to mandatory levies enumerated in this section, see §27-39-321.

Provision that amount of bonds issued by a county industrial development authority shall not exceed the amount which can be repaid from funds pledged to the authority under this section, see §57-31-9.

OPINIONS OF THE ATTORNEY GENERAL

A county tax levy previously imposed for the purpose of “economic, industrial and recreational development” within the county may, in the discretion of the board of supervisors, be continued to support these same purposes in the same dollar amount as before in accordance with the provisions of Section 27-39-329. Barry, November 1, 1996, A.G. Op. #96-0746.

Where the board of supervisors finds, based on appropriate facts, that a levy previously imposed for a specified purpose should be continued for that same purpose, then no election under Section 27-39-329 would be required to continue the levy. Barry, November 1, 1996, A.G. Op. #96-0746.

An industry exempt under Miss. Code Section 27-31-101 is not exempt from paying the one mill ad valorem tax under Miss. Code Section 27-39-329. Jones, Aug. 15, 1997, A.G. Op. #97-0418.

Section 27-39-329(2)(c) precludes exemption of tax levies required under the section, and an industry exempt pursuant to Section 27-31-101 is not exempt from the one mill ad valorem tax authorized by Section 27-39-329. Burrow, Jr., Nov. 9, 2001, A.G. Op. #01-0664.

The statute does not require certified appraisers to be employees of the county and also does not require certified appraisers to devote their full time to the county, as long as full and complete services are being provided. Bolen, May 17, 2002, A.G. Op. #02-0255.

A member county must levy millage in a sufficient amount to produce the same amount of dollars for the Tombigbee River Valley Water Management District that the district received from the county based on the county’s property tax millage rates set immediately prior to October 1, 1982, and this amount must be paid to the district every year. Carnathan, Mar. 14, 2003, A.G. Op. #03-0067.

As long as the Tombigbee River Valley Water Management District has obligations and commitments as a local sponsor for the Tennessee-Tombigbee Waterway Project as set forth in the statute or for any other lawful project, a county may not withdraw from the district. Carnathan, Mar. 14, 2003, A.G. Op. #03-0067.

The legislature intended to provide a certain amount of revenue to a port and did not intend that revenue to increase without limitation; i.e., a port may receive the support of tax levies by the county to the extent provided by Section 59-7-403 by means of Section 27-39-329, subject to the ten percent cap on increase in receipts over the previous year. Meadows, Mar. 14, 2003, A.G. Op. #03-0048.

In accordance with Section 57-3-33, projects and property financed under the provisions of said chapter are exempt from all taxation except taxes levied pursuant to Section 27-65-21, Sections 37-57-105 and 37-59-23, and taxes levied pursuant to Section 27-39-329 when said tax is levied expressly “for school district purposes”; a tax levied under Section 37-29-141 for the support of junior (community) college districts is not for “school district purposes.” Beech, Mar. 17, 2006, A.G. Op. #06-0009.

§ 27-39-331. Funds for support of Mississippi Burn Care Fund.

The board of supervisors of any county is authorized and empowered, in its discretion, to set aside, appropriate and expend monies from the general fund to the Mississippi Department of Health, or the University of Mississippi Medical Center after the Mississippi Burn Center is operational, for deposit to the Mississippi Burn Care Fund.

HISTORY: Laws, 1985, ch. 394; Laws, 1986, ch. 400, § 20; Laws, 2005, 2nd Ex Sess, ch. 47, § 6; Laws, 2007, ch. 569, § 6, eff from and after July 1, 2007.

Amendment Notes —

The 2005 amendment, 2nd Ex Sess, ch. 47, substituted “to the Mississippi Department of Health for deposit to the Mississippi Burn Care fund” for “to be used to support the Mississippi Fire Fighters Memorial Burn Center.”

The 2007 amendment inserted “or the University of Mississippi Medical Center after the Mississippi Burn Center is operational”; and made a minor stylistic change.

Cross References —

Mississippi Fire Fighters Memorial Burn Center Fund, see §7-9-70.

Mississippi Burn Center, see §37-115-45.

OPINIONS OF THE ATTORNEY GENERAL

Funds received pursuant to Sections 21-19-58 and 27-39-331 by the Burn Association prior to the 2005 change in law should belong to the Delta Regional Medical Center. Anderson, Sept. 28, 2005, A.G. Op. #05-0402.

§ 27-39-332. Power and authority of county to levy tax to support Mississippi Burn Care Fund; power and authority of county to levy tax to support the construction and/or operation of Burn Center Lodge.

The board of supervisors of any county is authorized and empowered, in its discretion, to levy a tax not to exceed one (1) mill per annum upon all taxable property of the county, which shall be provided directly to the Mississippi Department of Health, or the University of Mississippi Medical Center after the Mississippi Burn Center is operational, to support the Mississippi Burn Care Fund.

HISTORY: Laws, 1989, ch. 445, § 1; Laws, 2005, 2nd Ex Sess, ch. 47, § 7; Laws, 2007, ch. 569, § 7; Laws, 2011, ch. 502, § 1; Laws, 2012, ch. 371, § 1, eff from and after July 1, 2012.

Amendment Notes —

The 2005 amendment, 2nd Ex Sess, ch. 47, substituted “provided to the Mississippi Department of Health to support the Mississippi Burn Care Fund” for “used to support the Mississippi Fire Fighters Memorial Burn Center.”

The 2007 amendment substituted “which shall be provided directly to” for “to be provided to” and inserted “or the University of Mississippi Medical Center after the Mississippi Burn Center is operational”; and made minor stylistic changes.

The 2011 amendment provided for two versions of the section, in the version effective until July 1, 2016, deleted “or the University of Mississippi Medical Center after the Mississippi Burn Center is operational” preceding “to support the Mississippi Burn Care Fund” near the end of (1); and added (2).

The 2012 amendment provided two versions of the section, in the first version effective until July 1, 2016, substituted “Burn Foundation” for “Firefighters Memorial Burn Association, Inc.,” following “Mississippi” throughout the section.

Cross References —

Mississippi Fire Fighters Memorial Burn Center Fund, see §7-9-70.

Mississippi Public Records Act of 1983, see §25-61-1 et seq.

Mississippi Burn Center, see §37-115-45.

OPINIONS OF THE ATTORNEY GENERAL

Tax funds that were collected for the Mississippi Firefighters Memorial Burn Center should be forwarded to the State Department of Health for the Mississippi Burn Care Fund. Norquist, Oct. 13, 2006, A.G. Op. 06-0488.

§ 27-39-333. Issuance of promissory notes in event of ad valorem tax shortfall.

  1. For purposes of this section, the following terms shall have the meanings ascribed herein:
    1. “Political subdivision” means any political subdivision which receives ad valorem tax revenue.
    2. “Levying authority” means any political subdivision having legal authority to levy ad valorem taxes for its operation or for the operation of another political subdivision.
  2. Any political subdivision which, during a fiscal year, estimates that the amount of the ad valorem taxes or other anticipated revenue from local sources to be collected therein is less than the amount estimated at the time of formulation of its budget for the fiscal year due to circumstances which were unanticipated at the time of formulation of the budget and which will prevent the political subdivision from meeting its financial obligations may, with the approval of the levying authority for such political subdivision, issue promissory notes in an amount equal to the estimated shortfall of ad valorem taxes and/or revenue from local sources but in no event to exceed twenty-five percent (25%) of its budget anticipated to be funded from the sources of the shortfall for the fiscal year.
  3. The proceeds of such notes shall be used in the budget or budgets in which the shortfall occurred and shall be used solely to offset the shortfall in such budgets for the fiscal year.The rate of interest paid thereon shall not exceed that amount set forth in Section 75-17-105, Mississippi Code of 1972. The indebtedness shall be repaid in full, including interest thereon, in equal installments, during the three (3) fiscal years next succeeding the fiscal year in which the notes were issued. For the payment of such indebtedness, the levying authority for the political subdivision shall, at its next regular meeting at which ad valorem taxes are lawfully levied, levy an ad valorem tax sufficient to repay the indebtedness in full, including interest. The proceeds of the notes shall be included as proceeds of ad valorem taxes for the purposes of the limitation on increases in revenue for the next succeeding fiscal year under Section 27-39-305, 27-39-320, 27-39-321 or 37-57-107, Mississippi Code of 1972, whichever is applicable depending upon the purpose for which such proceeds are used.
  4. Any notes issued under this section prior to April 20, 1987, shall be repaid as provided in this section.
  5. For the purposes of Sections 27-39-305, 27-39-320, 27-39-321 and 37-57-107, the terms “revenue” and “receipts” when used in connection with the amount of funds generated in a preceding fiscal year shall include excess receipts collected in the next preceding fiscal year and deposited into a special account under Section 27-39-323.

HISTORY: Laws, 1985, ch. 514, § 28; Laws, 1986, ch. 457; Laws, 1987, ch. 507, § 11; Laws, 1988, ch. 466, § 12; Laws, 2005, 5th Ex Sess, ch. 23, § 2; Laws, 2006, ch. 308, § 2; Laws, 2008, ch. 556, § 3, eff from and after July 1, 2008.

Amendment Notes —

The 2005 amendment, 5th Ex Sess, ch. 23, provided for two versions of the section; and in the first version; effective from and after October 24, 2005 through June 30, 2007, added the last three sentences in (2); and inserted the fourth sentence in (3).

The 2006 amendment, in the version of the section effective from and after October 24, 2005, through June 30, 2007, inserted the fourth sentence in (3); and in (4), substituted “April 20, 1987, shall be repaid as provided in this section” for “the effective date of Laws 1987, Chapter 507, shall be repaid as provided in Section 28, Chapter 514, Laws of 1985”; and in the version of the section effective from and after July 1, 2007, substituted “April 20, 1987, shall be repaid as provided in this section” for “the effective date of Laws 1987, Chapter 507, shall be repaid as provided in Section 28, Chapter 514, Laws of 1985” in (4).

The 2008 amendment provided for two versions of this section; in the first version, effective from and after July 1, 2008, through June 30, 2010, added the last three sentences of (2); and added the fourth sentence of (3).

Cross References —

School districts may issue promissory notes, in event of revenue shortfall, in amount and manner prescribed in this section, see §37-57-108.

OPINIONS OF THE ATTORNEY GENERAL

Before a city public school district can issue (a) promissory note(s) and provide notice to the city to levy an ad valorem tax sufficient to repay the indebtedness, the district must demonstrate that there was a shortfall for the fiscal year and that such shortfall will prevent the district from meeting its financial obligations for that year. Wallace, Dec. 10, 1999, A.G. Op. #99-0652.

RESEARCH REFERENCES

Am. Jur.

68 Am. Jur. 2d, Schools § 95 et seq.

CJS.

78 C.J.S., Schools and School Districts §§ 699-880.

Chapter 41. Ad Valorem Taxes—Collection

General Provisions

§ 27-41-1. Taxes; when due, payable and collectible.

Except as may otherwise be provided in Section 27-41-2, all state, county, school, road, levee and other taxing districts and municipal ad valorem taxes, except ad valorem taxes levied for county or district or municipal bonds and other evidences of indebtedness for money borrowed, and interest thereon, heretofore or hereafter assessed or levied shall be due, payable and collectible by the tax collector and shall be paid on or before the first day of February next succeeding the date of the assessment and levying of such taxes. All taxes levied for county and district and municipal bonds and interest thereon, or betterment or improvement assessments, shall be paid by each person assessed therewith on or before the first day of February next succeeding the date of the assessment and levying of the same, at the time of payment of the state and county ad valorem taxes, except as otherwise hereinafter provided in this chapter. The tax collector shall begin to accept payment for such ad valorem taxes or assessments not later than December 26 of the year prior to the year in which such taxes are required to be paid.

Any county may, by an order spread upon the minutes of the board of supervisors, allow the acceptance of partial payments for ad valorem taxes. Any municipality wherein municipal taxes are not collected by the county may, by an order spread upon the minutes of the governing authority of said municipality, allow the acceptance of partial payments for ad valorem taxes. If said partial payments are allowed by the county or municipality, said partial payments shall be made as follows:

One-half (1/2) of all ad valorem taxes due shall be paid on or before February 1.

One-fourth (1/4) of all ad valorem taxes, interest and penalty due shall be paid on or before May 1.

One-fourth (1/4) of all ad valorem taxes, interest and penalty due shall be paid on or before July 1.

If any unpaid balance exists on August 1, then the lands shall be sold at the land sale on the last Monday in August for said unpaid balance.

All ad valorem taxes, however, assessed against motor vehicles as prescribed by the Motor Vehicle Ad Valorem Tax Law of 1958, for any and all purposes and in any and all jurisdictions, shall be paid in full on the date such taxes are due and payable.

HISTORY: Codes, 1942, § 9891; Laws, 1934, ch. 188; Laws, 1958, ch. 549, § 9; Laws, 1993, ch. 385, § 1; Laws, 1993, ch. 540, § 5; Laws, 1995, ch. 468, § 2, eff from and after January 1, 1996.

Editor’s Notes —

Laws of 1993, ch. 540, § 11, effective October 1, 1993, provides as follows:

“SECTION 11. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Cross References —

Collection of municipal taxes, see §21-33-53.

Tax receipts given to taxpayer, see §27-41-31.

Motor Vehicle Ad Valorem Tax Law of 1958, see §27-51-1 et seq.

Time of payment of motor vehicle ad valorem taxes, see §27-51-7.

Mobile home ad valorem tax, see §27-53-11.

Refund of taxes, generally, see §27-73-1 et seq.

Reciprocity with other states and territories in the collection of taxes, see §27-75-1 et seq.

School taxes, see §§37-57-1 et seq.

OPINIONS OF THE ATTORNEY GENERAL

A tax collector may sell personal property that has been distrained and restricted for nonpayment of personal property taxes pursuant to either Section 27-41-1 or Section 27-41-15; the tax collector should separately sell pieces of personal property which are separately assessed. McWilliams, Mar. 23, 2001, A.G. Op. #01-0129.

There is no authority for a county board of supervisors to forgive or reduce the amount of ad valorem taxes, penalties and interest due on property. O’Donnell, Feb. 7, 2003, A.G. Op. #03-0053.

A tax collector has the authority to refuse payment of ad valorem taxes by a third party who has not been assessed taxes for that property. This authority is subject to a factual determination by the tax collector that the property has not been sold for taxes and does not have that attached lien. Byrd, Mar. 12, 2004, A.G. Op. #04-0100.

A governing body may accept partial payments for ad valorem taxes according to the schedule set forth in Section 27-41-1. Belk, Mar. 11, 2005, A.G. Op. #05-0066.

RESEARCH REFERENCES

ALR.

Payment of taxes to prevent closing of, or interference with, business as involuntary so as to permit recovery. 80 A.L.R.2d 1040.

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 737 et seq.

CJS.

84 C.J.S., Taxation §§ 1109-1112 et seq.

JUDICIAL DECISIONS

I. UNDER CURRENT LAW.

1. In general.

2. Collection.

3.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. In general.

7. Conveyance of property.

8. Liability of state.

I. UNDER CURRENT LAW.

1. In general.

These sections [Code 1942, § 9891 et seq.] do not authorize the state tax collector to bring suits for state and county ad valorem taxes after February 1, where there has been default in the payment of the first instalment, and accordingly such state tax collector may not recover claimed commissions against the county for taxes collected by reason of the institution of a suit by the state tax collector in June. Gully v. Lincoln County, 184 Miss. 784, 185 So. 795, 186 So. 830, 1939 Miss. LEXIS 41 (Miss. 1939).

2. Collection.

Commissions on the collection of state and county ad valorem taxes by virtue of a suit begun in June by the state tax collector could not be recovered where such suit by the state tax collector was premature in view of the fact that he was not authorized to intervene in the collection of taxes until after the third Monday in September, the primary duty for such collection being upon the sheriff as county tax collector until such time. Gully v. Lincoln County, 184 Miss. 784, 185 So. 795, 186 So. 830, 1939 Miss. LEXIS 41 (Miss. 1939).

With respect to state and county ad valorem taxes on personal property the power of the sheriff to make a sale of personal property under distraint for taxes, is not a finality until after August 1, and under the principle that the constitution places the primary duty to collect such taxes on the county tax collector, the state tax collector was not authorized to intervene in the collection of such taxes previously to the first day of August, nor for such a period of time thereafter as would be required for the sheriff to give the necessary notice and make the sale of the personal property in the manner required by law in the case of such sale, or, to make the period definite until after the third month in September. Gully v. Lincoln County, 184 Miss. 784, 185 So. 795, 186 So. 830, 1939 Miss. LEXIS 41 (Miss. 1939).

3.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. In general.

Where a tax levy was made to raise money to pay certain road bonds which could not be sold, it was proper for the board to rescind such levy and an injunction would lie by a taxpayer to restrain the collection of such taxes. Rhodes v. Robinson, 109 Miss. 114, 67 So. 899, 68 So. 145, 1915 Miss. LEXIS 122 (Miss. 1915).

Where several lots of land separated from each other and all of different values were assessed together at an aggregate valuation and the taxes on some of them were paid, the tax collector could not change the assessment so as to exclude the lots paid upon deducting from the aggregate valuation a part proportionate to the whole as the number of lots paid upon were to the entire number. A sale for taxes after such a change of the assessment by the collector would be void. Speed v. McKnight, 76 Miss. 723, 25 So. 872, 1899 Miss. LEXIS 26 (Miss. 1899).

It was not necessary that there should be any mention or reference in the assessment to the county taxes. If the assessment was complete as to the state tax and there was a levy made of the county taxes by the supervisors, the tax collector might collect it all. Moore v. Foote, 32 Miss. 469, 1855 Miss. LEXIS 131 (Miss. 1855).

7. Conveyance of property.

A grantee in a general warranty deed who purchased land after the taxes of the current year had become a charge thereon might, after the fifteenth of December, pay the taxes thereon not previously paid by the grantor and at once sue for and recover the sum so paid to protect the title, since it was the duty of the grantor to have paid them on or before said date. Swinney v. Cockrell, 86 Miss. 318, 38 So. 353, 1905 Miss. LEXIS 43 (Miss. 1905).

8. Liability of state.

Where the testatrix provided for the payment by her executors of all her just and legal debts, taxes on real estate accruing and due for the year prior to her death, were to be paid by her executors and were not chargeable against the devisee of such real estate devised to him subject to one-half of the mortgage debt thereon. Eatherly v. Winn, 185 Miss. 742, 189 So. 99, 1939 Miss. LEXIS 184 (Miss. 1939).

Decision of umpire designated by will to settle disputes between executors, determining that taxes on real estate devised subject to the mortgage debt thereon were not payable by the estate but by the devisee, was not binding on the devisee, where the provision for action by such umpire was designed to bring about harmony between the executors, and such decision was contrary to the manifest intention of the testatrix. Eatherly v. Winn, 185 Miss. 742, 189 So. 99, 1939 Miss. LEXIS 184 (Miss. 1939).

§ 27-41-2. Interlocal agreement for collection by county of ad valorem taxes due to municipality.

If the governing authorities of a municipality and a county have entered into an interlocal agreement pursuant to Section 17-13-1 et seq., and the agreement is for the county to collect for the municipality those ad valorem taxes on real and personal property, motor vehicles and mobile homes or unpaid special assessments as provided in Section 21-19-11 that are due and payable to the municipality, the following shall apply:

The collection of such ad valorem taxes or unpaid special assessments as provided in Section 21-19-11 due by a taxpayer to the municipality shall be evidenced by a receipt showing that the taxes or assessments due have been paid. This receipt also may show that any ad valorem taxes or unpaid special assessments due by the taxpayer to the county have been paid.

Property as described in this section that is sold for unpaid ad valorem taxes or unpaid special assessments due by a taxpayer to the municipality may be sold in a tax sale which may be conducted for unpaid ad valorem taxes or unpaid special assessments due by the taxpayer to the county. This unified tax sale for unpaid taxes or unpaid special assessments due the municipality and the county shall be advertised in substantially the same manner as provided by law for sales of like property for unpaid county ad valorem taxes or unpaid special assessments as provided in Section 21-19-11. The amount of taxes or special assessments for which the property is offered at the unified sale shall be the sum of the taxes or special assessments due by the taxpayer to the municipality and those due to the county. All costs incident to the unified sale shall be included in the total amount for which the property is offered.

Upon offering the property of any delinquent taxpayer at a unified sale as described in paragraph (b) and upon the failure of any person to bid the whole amount of taxes or special assessments and all costs incident to the sale for such property, the county tax collector shall strike the property off to the state.

Except as otherwise specified in this section, the collection of unpaid ad valorem taxes or unpaid special assessments as provided in Section 21-19-11 due to a municipality, the sale of property for unpaid ad valorem taxes or unpaid special assessments due a municipality, and the striking off to a municipality of property for unpaid ad valorem taxes or unpaid special assessments, shall be conducted in accordance with the laws governing the imposition of ad valorem taxes or special assessments as provided in Section 21-19-11 by a municipality.

HISTORY: Laws, 1993, ch. 540, § 1; Laws, 2008, ch. 405, § 1, eff from and after July 1, 2008.

Editor’s Notes —

Laws of 1993, ch. 540, § 11, effective October 1, 1993, provides as follows:

“SECTION 11. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The 2008 amendment inserted “or unpaid special assessments as provided in Section 21-19-11,” “or assessments” and “or special assessments” everywhere they appear throughout; inserted “or unpaid special assessments” everywhere it appears in (a) through (c); in (d), inserted “or unpaid special assessments” the second time it appears, and “or special assessments as provided in Section 21-19-11.”

Cross References —

Duty of tax collector of county in which mobile home is registered and assessed to collect ad valorem taxes thereon, except as provided in this section, see §27-53-17.

OPINIONS OF THE ATTORNEY GENERAL

The amount of taxes for which property is offered at a unified sale should be the sum of the taxes due by the taxpayer to the municipality and the county plus costs of the sale, as required by subsection (b). McWilliams, Mar. 23, 2001, A.G. Op. #01-0129.

A municipality and county may enter into an interlocal agreement for the collection of ad valorem taxes on mobile homes by the county tax collector. James, Nov. 2, 2001, A.G. Op. #01-0668.

The county tax collector is not required to collect municipal taxes on mobile homes unless there is a contract between the city and the county. Wilkerson, Mar. 15, 2002, A.G. Op. #02-0079.

§ 27-41-3. Taxes levied for bonds, etc.; how installment payment of may be authorized.

The board of supervisors or municipal or other taxing districts, governing authorities or governing boards shall require all taxes levied for bonds and other evidence of indebtedness for money borrowed and interest or betterment or improvement assessments to be paid on or before the first day of February of each year.

HISTORY: Codes, 1942, § 9892; Laws, 1934, ch. 188; Laws, 1995, ch. 468, § 3, eff from and after January 1, 1996.

§ 27-41-5. Provisions of chapter applicable to municipalities.

The provisions of this chapter shall apply to all municipalities in the State of Mississippi, including those operating under special charters, provided, however, that municipalities operating under special charters, wherein ad valorem taxes become delinquent on any date other than February 1, may continue to collect such taxes as heretofore, and provided, further, that such municipalities operating under special charter may by ordinance provide for the payment of municipal ad valorem taxes in installments as is provided in this chapter except that such municipality shall have the power to fix the dates of the payment of the installments other than those fixed by this chapter.

HISTORY: Codes, 1942, § 9893; Laws, 1934, ch. 188.

Cross References —

Collection of municipal taxes, see §21-33-53.

JUDICIAL DECISIONS

1. Municipal tax collectors.

Provision of liability in Miss. Code Ann. §27-41-79 for a tax collector who fails to properly file the tax-sale list is applicable to municipal tax collectors in addition to those duties imposed by Miss. Code Ann. §21-33-63; the liability provision applies to municipal tax collectors because Miss. Code Ann. §27-41-5 states that the provisions of Chapter 41 shall apply to all municipalities in the State of Mississippi, and Miss. Code Ann. §21-33-53 prescribes the duties of the tax collector. Booneville Collision Repair, Inc. v. City of Booneville, 152 So.3d 265, 2014 Miss. LEXIS 582 (Miss. 2014).

§ 27-41-6. Deferral by municipalities of ad valorem tax on real property or inventory levied upon new capital investments in land, buildings or depreciable fixed assets and improvements made by certain small enterprises meeting investment and employment criteria.

  1. Notwithstanding any other provisions of law to the contrary, the governing authorities of any municipality, in their discretion, may defer for a period of up to three (3) years ad valorem tax on real property and/or inventory, including ad valorem taxes imposed on commodities, products, goods, wares and merchandise held for resale, with the exception of school ad valorem taxes, levied upon any new capital investments in land, buildings, or depreciable fixed assets and improvements within the municipality made by any business or entity having less than fifty (50) employees whenever the new investment of such business or entity is at least One Hundred Thousand Dollars ($100,000.00), in the aggregate, and such new investment provides for the employment of at least five (5) new employees.
  2. The deferral of taxes provided for under subsection (1) of this section may be authorized by resolution duly adopted and entered upon the minutes of the governing authorities of the municipality following receipt of an application filed with the governing authorities by the business or entity describing in detail:
    1. The total dollar amount of new capital investments proposed to be made;
    2. The property for which ad valorem taxation deferral is requested;
    3. A timetable for completion of the new capital investment project;
    4. A demonstration that the business or entity is financially sound and is likely to fulfill its commitments; and
    5. Any other information that the governing authorities of the municipality may require.

HISTORY: Laws, 2005, ch. 513, § 2, eff from and after passage (approved Apr. 20, 2005.).

§ 27-41-7. Postponement of taxes in violation of prior contracts not authorized.

Nothing in Sections 27-41-3 and 27-41-5 shall be construed to authorize any board of supervisors or the authorities of any municipality to postpone the payment of taxes in violation of any contract entered into prior to the passage of this chapter.

HISTORY: Codes, 1942, § 9894; Laws, 1934, ch. 188.

§ 27-41-9. Interest on taxes due; extension of due date by proclamation.

  1. If any person fails to pay the tax levied and assessed against him when due, he shall be required to pay, in addition to the amount of taxes unpaid after February 1, interest thereon at the rate of one percent (1%) per month, or fractional part thereof, from February 1 to the date of payment of such taxes. When the due date for any payment shall fall on a Saturday, Sunday or legal holiday then the payment shall be received by the tax collector on the first working day after such day or days without any interest being owed by the taxpayer.

    The interest charge of one percent (1%) shall be collected and apportioned and paid into the state, county, levee board or drainage district or municipal treasury. That portion paid into the county or municipal treasury shall be paid into the general fund of such county or municipality.

    If any taxpayer neglects or refuses to pay his taxes on the due date thereof, the said taxes shall bear interest at the rate of one percent (1%) per month or fractional part thereof from the delinquent date to the date payment of such taxes is made; provided that because of unusual conditions in any county where neither the taxpayer nor the tax collector is negligent or responsible for the delay incident to such tax payments, the Governor of the state may by proclamation before, on or after the due date of such tax payments extend the time for the imposition of this penalty for a period not to exceed sixty (60) days, and if necessary, for two (2) additional periods not to exceed sixty (60) days each.

  2. Such proclamation shall be filed with the clerk of the board of supervisors of the county affected thereby and shall not become effective until so filed. The proclamation shall be spread at large upon the minutes of the next regular meeting of the board of supervisors held after the date of the filing thereof.

HISTORY: Codes, 1942, § 9895; Laws, 1934, ch. 188; Laws, 1936, ch. 303; Laws, 1944, ch. 204, §§ 1, 2; Laws, 1982, ch. 346; Laws, 1985, ch. 396; Laws, 1986, ch. 460; Laws, 1991, ch. 521, § 1; Laws, 1992, ch. 406, § 1; Laws, 1995, ch. 468, § 4; Laws, 1999, ch. 391, § 1, eff from and after passage (approved Mar. 16, 1999.).

Editor’s Notes —

Laws of 1992, ch. 406, § 2, effective from and after July 1, 1992, provides as follows:

“SECTION 2. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

OPINIONS OF THE ATTORNEY GENERAL

The interest calculation upon delinquent taxes is simple interest. Meadows, September 3, 1998, A.G. Op. #98-0550.

Any interest collected pursuant to the statute on delinquent taxes payable to a municipality should be placed into the municipal general fund; interest on delinquent taxes payable to some other entity, such as ad valorem taxes for school purposes, but levied by the municipality, should be paid to that entity, as those taxes are not payable to the municipality. Horne, May 11, 2000, A.G. Op. #2000-0250.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 751.

CJS.

85 C.J.S., Taxation § 1023.

§ 27-41-11. Enforcement of payment of taxes; liability of person assessed for fees, penalties, costs, and interest on taxes due.

It shall be the duty of every person assessed with state, county, school, road, levee and other taxing district and municipal ad valorem taxes to pay all such taxes to the tax collector on or before the due dates fixed and prescribed in Section 27-41-1 hereof, and if not paid, it shall be the duty of the tax collector to enforce payment thereof as hereinafter provided. If any person fails or neglects to pay the taxes levied and assessed against him as provided in this chapter on or before the due date fixed in Section 27-41-1 of this chapter, he shall be required to pay, in addition to the amount of taxes then due, all other fees, penalties and costs prescribed by law for failure to pay taxes when due, and in addition to the interest prescribed in Section 27-41-9 of this chapter.

HISTORY: Codes, 1942, § 9896; Laws, 1934, ch. 188; Laws, 1995, ch. 468, § 5, eff from and after January 1, 1996.

Cross References —

Restraint of collection of taxes, see §11-13-11.

Duties of tax collector of municipal taxes, see §21-33-53.

Fees of tax collectors, see §25-7-21.

Enforcement of motor vehicle privilege taxes, see §27-19-127.

Recovery of taxes by action, see §27-35-5.

Penalty for sale of lands on which taxes have been paid, see §27-41-63.

School taxes, see §37-57-1 et seq.

Forest acreage tax, see §49-19-115.

Collection of drainage district taxes, see §51-31-129.

Duty of executor or administrator to pay taxes, see §91-7-157.

OPINIONS OF THE ATTORNEY GENERAL

Under Miss. Code Section 27-41-11, “it shall be the duty of the collector to enforce payment” of taxes that have been assessed and not paid; these responsibilities continue whether or not delinquency occurred before present tax collector took office. Sanders, Mar. 4, 1993, A.G. Op. #93-0100.

A governing authority does not have the power to refund penalties or interest resulting from a taxpayer’s failure to pay taxes lawfully due, regardless of whether a tax statement was mailed or received by the taxpayer. Barry, Aug. 15, 1997, A.G. Op. #97-0460.

A tax collector has the authority to refuse payment of ad valorem taxes by a third party who has not been assessed taxes for that property. This authority is subject to a factual determination by the tax collector that the property has not been sold for taxes and does not have that attached lien. Byrd, Mar. 12, 2004, A.G. Op. 04-0100.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 788.

CJS.

85 C.J.S., Taxation §§ 1130 et seq.

§ 27-41-13. Failure to pay one installment matures all installments.

The failure to pay the taxes due and collectible as provided in this chapter, promptly on the due dates herein fixed, shall mature all taxes levied and assessed during any year then remaining unpaid.

HISTORY: Codes, 1942, § 9897; Laws, 1934, ch. 188.

§ 27-41-15. Taxes collected by sale of personalty.

Upon default of the payment of any taxes upon the due date prescribed in this chapter, the tax collector shall proceed immediately to collect all taxes then remaining in default and unpaid, by distress and sale of any personal property liable therefor; provided, however, that if the default relates to the payment of ad valorem taxes on personal property, the tax collector may proceed to collect all such installments in the manner provided for in Sections 27-41-101 through 27-41-109. Such sale shall take place at the courthouse door, unless the property distrained be too cumbersome to be removed; and five (5) days’ notice of the time and place of sale shall be given by advertisements put up in three (3) public places in the county, one (1) of which shall be at the courthouse door; provided, however, that sales for delinquent municipal taxes shall be advertised in the manner and made at the place designated by ordinances adopted by such municipalities. The collector shall be allowed to collect and retain in addition to the taxes, interest, fees and costs, all necessary expenses of removing and keeping the property distrained. If sufficient personal property liable for taxes cannot be found by the tax collector, the tax collector may make a list of indebtedness due the taxpayer by other persons and sell the same as hereinafter provided. It shall be the duty of the tax collector to enforce the provisions herein contained, and to collect all the taxes due by distraint and sale of personal property; and the tax collector shall seize sufficient of the property of said person to pay said taxes by distress, action at law or in equity, which remedies shall be in addition to all other existing remedies. For any taxes levied against any lands due and remaining unpaid, after the fifteenth day of February and the fifteenth day of August the land shall be sold as provided by law for the sale thereof.

As an alternative to the authority granted under this section to county tax collectors to collect delinquent ad valorem taxes by distress and sale of personal property, the board of supervisors of any county, in its discretion, may contract with a private attorney or private collection agent or agents for the collection of delinquent ad valorem taxes on personal property in the manner provided in Section 19-3-41.

HISTORY: Codes, 1942, § 9898; Laws, 1934, ch. 188; Laws, 1956, ch. 418, § 4; Laws, 1995, ch. 468, § 6; Laws, 1995, ch. 496, § 2; Laws, 1995, ch. 435, § 6, eff from and after October 1, 1995.

Cross References —

Sales for nonpayment of municipal taxes, see §21-33-63.

Collection of taxes by sale of debts, see §27-41-47.

OPINIONS OF THE ATTORNEY GENERAL

Tax collector is required to collect all delinquent taxes due on personal property by distraint and sale of property by directing sheriff to serve distrainer or writ of seizure and deliver property to tax collector who posts necessary notice and conducts sale. Brown, Nov. 25, 1992, A.G. Op. #92-0887.

Tax collector does not have statutory duty to give notice to owners that personal property taxes are delinquent, but may notify property owners that personal property taxes are delinquent; such taxes are lien upon property, and tax collector can direct sheriff to seize property which has lien on it and sell property. Brown, Nov. 25, 1992, A.G. Op. #92-0887.

Sheriff may deputize constable or county patrolman and designate duties to include serving distress warrants, and may, within constraints of budget, fix compensation to be paid for such service. Barry, Dec. 16, 1992, A.G. Op. #92-0916.

City tax collector is not restricted by Miss. Code Section 27-41-15 from accepting payment for personal property taxes due for 1992 tax year, when personal property taxes are due for 1991 tax year and have not been collected by distraint and sale of property. Bardwell, Apr. 21, 1993, A.G. Op. #93-0240.

Section 27-41-15 would apply to taxes which accrued and became delinquent prior to October 1, 1995. Hollimon, October 4, 1995, A.G. Op. #95-0568.

A tax collector may sell personal property that has been distrained and restricted for nonpayment of personal property taxes pursuant to either Section 27-41-1 or Section 27-41-15; the tax collector should separately sell pieces of personal property which are separately assessed. McWilliams, Mar. 23, 2001, A.G. Op. #01-0129.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation §§ 18, 21-23.

72 Am. Jur. 2d, State and Local Taxation §§ 640, 643, 812 et seq.

22 Am. Jur. Pl & Pr Forms (Rev), State and Local Taxation, Forms 171 et seq. (enforcement of tax liability); Forms 211 et seq. (sale of property for nonpayment of taxes).

CJS.

80 C.J.S., Sheriffs and Constables §§ 259-260.

84 C.J.S., Taxation §§ 1-3.

85 C.J.S., Taxation §§ 1167-1173, 1221.

JUDICIAL DECISIONS

1. In general.

Statute means distress and sale of personalty for taxes, by the tax collector, as soon as practicable after February 1. Byers Mach. Co. v. Cobb Bros. Const. Co., 182 Miss. 212, 179 So. 565, 1938 Miss. LEXIS 133 (Miss. 1938).

Collector has power to sell personalty in September for taxes unpaid the preceding February 1. Byers Mach. Co. v. Cobb Bros. Const. Co., 182 Miss. 212, 179 So. 565, 1938 Miss. LEXIS 133 (Miss. 1938).

Sale of linotype machine for unpaid taxes at courthouse which was two and one-half blocks from location of machine held void under statute requiring tax collector to have property present at sale, entitling mortgagee to cancellation of tax sale. Megenthaler Linotype Co. v. Watkins, 176 Miss. 44, 168 So. 478, 1936 Miss. LEXIS 128 (Miss. 1936).

The sale of property worth several thousand dollars for delinquent tax of $54 when only a part of said machinery might have been sold for the taxes was in excess of authority and void. Stuard v. Southern Engine & Boiler Works, 100 Miss. 895, 57 So. 218, 1911 Miss. LEXIS 72 (Miss. 1911).

Property exempt from taxation cannot be distrained to coerce payment of a poll tax due by the owner. The poll tax under the constitution is a lien only on taxable property. Ratliff v. Beale, 74 Miss. 247, 20 So. 865, 1896 Miss. LEXIS 121 (Miss. 1896).

§ 27-41-17. How installments reinstated.

Any taxpayer in default may at any time prior to the sale of his property, real or personal, for such taxes pay the delinquent installment or installments of such taxes plus all fees, interest and costs accrued, and all necessary expenses and reinstate his installment payments; and the balance of his installments of such taxes shall be due and payable as if such taxpayer had not been in default.

HISTORY: Codes, 1942, § 9899; Laws, 1934, ch. 188.

OPINIONS OF THE ATTORNEY GENERAL

Any taxpayer by paying the installments in default, plus fees, interest and costs accrued, and other expenses, has the right to reinstate the installment payments and will not be required to pay the full amount of the taxes at such time. The last installment is due on or before the first day of August. After such time the penalty attaching shall be computed on the amount of taxes then outstanding and unpaid. The two per cent attaches only to the unpaid installments. Interest and other costs will be computed just as interest and costs were computed where the first installment was not paid on or before the first day of February. 1939-41, A.G. Op. p. 122.

§ 27-41-19. Collector to assess and collect certain taxes.

Where the offices of tax collector and assessor are separate, the collector shall assess and collect taxes on land liable to taxation left unassessed by the assessor, and on land that has become liable to taxation since the last assessment. He shall also assess such other persons and personal property as he may find unassessed by the assessor. He shall report to the board of supervisors on making each monthly settlement, under oath, additional assessments made by him, a copy of which the clerk shall transmit to the auditor within ten (10) days, and he shall charge the amount of the state tax thereon to the collector; provided, however, that the collector’s right to assess and collect taxes on lands liable to taxation, left unassessed by the assessor, shall not be for a longer period than seven (7) years from the date when his right so to do first accrued.

HISTORY: Codes, 1942, § 9901; Laws, 1934, ch. 188; Laws, 1960, ch. 472; Laws, 1968, ch. 361, § 20, eff from and after January 1, 1972.

Editor’s Notes —

Section7-7-2, as added by Laws of 1984, Chapter 488, § 90, and amended by Laws of 1985, Chapter 455, § 14, Laws of 1986, Chapter 499, § 1, provided, at subsection (2) therein, that the words “state auditor of public accounts,” “state auditor”, and “auditor” appearing in the laws of the state in connection with the performance of auditor’s functions transferred to the state fiscal management board, shall be the state fiscal management board, and, more particularly, such words or terms shall mean the state fiscal management board whenever they appear. Thereafter, Laws of 1989, Chapter 532, § 2, amended §7-7-2 to provide that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer, and, more particularly, such words or terms shall mean the State Fiscal Officer whenever they appear. Subsequently, Laws of 1989, ch. 544, § 17, effective July 1, 1989, and codified as §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Cross References —

Commissioner of Revenue’s investigation of property escaping taxation, see §27-3-39.

Assessment of property and persons escaping taxation in former years, see §§27-35-155,27-35-157.

Tax delinquent lands removed from list of state lands, see §27-35-159.

Collection of taxes from persons about to leave county or remove property, see §27-35-161.

JUDICIAL DECISIONS

I. UNDER CURRENT LAW.

1. Constitutionality.

2. Construction and application.

3.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. Generally.

I. UNDER CURRENT LAW.

1. Constitutionality.

A previous similar section was held to be constitutional. Board of Sup'rs v. Tate, 78 Miss. 294, 29 So. 74 (Miss. 1900); Powell v. McKee, 81 Miss. 229, 32 So. 919, 1902 Miss. LEXIS 126 (Miss. 1902).

2. Construction and application.

Under this section [Code 1942, § 9901], collector has authority to assess minerals which assessor has refused to assess separately from surface of land and, as manner of making assessment is not prescribed by statute, assessment by making notation “M.R.,” understood to mean mineral rights by collector, on roll on line where land was listed for taxes is not invalid method of assessment. McNatt v. Hyman, 204 Miss. 824, 36 So. 2d 161, 1948 Miss. LEXIS 409 (Miss. 1948).

Supreme court may properly presume that collector, who has made an assessment of minerals left unassessed by assessor as authorized by this section [Code 1942, § 9901], reported each month to the supervisors the additional assessments made. McNatt v. Hyman, 204 Miss. 824, 36 So. 2d 161, 1948 Miss. LEXIS 409 (Miss. 1948).

Separate mineral assessments made by collector will be presumed to have been approved by board of supervisors when taxes have been collected on such assessments and paid into respective county and state treasuries and there is no definite proof that supervisors did, or did not, enter order approving assessment. McNatt v. Hyman, 204 Miss. 824, 36 So. 2d 161, 1948 Miss. LEXIS 409 (Miss. 1948).

Taxpayer who has caused minerals to be assessed to himself by collector separately from surface is not required to appear before board of supervisors and insist that board enter order approving assessment made by collector when it appears that board of supervisors would not assess minerals separately from surface and that taxpayer followed general method adopted throughout county in assessing minerals. McNatt v. Hyman, 204 Miss. 824, 36 So. 2d 161, 1948 Miss. LEXIS 409 (Miss. 1948).

Taxpayer who has caused minerals to be separately assessed to himself by collector is not required to institute mandamus proceedings against the supervisors to compel them to enter order approving assessment as made by collector, when taxpayer has information that board of supervisors would not assess minerals separately from surface of land. McNatt v. Hyman, 204 Miss. 824, 36 So. 2d 161, 1948 Miss. LEXIS 409 (Miss. 1948).

Tax sale purporting to convey entire property does not convey to tax purchaser minerals in the land separately owned and separately assessed by tax collector, where the tax roll in hands of collector showed the separate assessment, and the roll, as well as copies of tax receipts, disclosed fact that taxes on minerals for two years before sale had actually been paid. McNatt v. Hyman, 204 Miss. 824, 36 So. 2d 161, 1948 Miss. LEXIS 409 (Miss. 1948).

3.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. Generally.

Land assessed and approved by the supervisors on the assessment roll cannot be back assessed. Long Bell Co. v. McLendon, 127 Miss. 636, 90 So. 356, 1921 Miss. LEXIS 267 (Miss. 1921).

It is the duty of the assessor at any time to assess property that has escaped taxation for former years. State ex rel. District Attorney v. Simmons, 70 Miss. 485, 12 So. 477, 1892 Miss. LEXIS 130 (Miss. 1892), limited, Barnes v. Jones, 139 Miss. 675, 103 So. 773, 1925 Miss. LEXIS 115 (Miss. 1925).

If an entire assessment roll be invalid, it may be certified as an additional assessment to the board of supervisors of property left unassessed, and if the board approve it as such, it becomes valid. Cato v. Gordon, 62 Miss. 373, 1884 Miss. LEXIS 87 (Miss. 1884).

§ 27-41-21. Collection of taxes on railroads.

The tax collectors shall collect the taxes from railroads and all other taxes on property assessed by the state tax commission from the assessment rolls in all respects as he collects other taxes; but in case of a sale for delinquent railroad taxes, the collector shall first seize and sell personal property or lands other than the road bed; and, second, rolling stock; and, lastly, the road bed of the railroad in his county and in like manner, so far as practicable, in respect to other property assessed by the state tax commission, selling first that property which will least interfere with the business of such person or corporation.

HISTORY: Codes, 1942, § 9902; Laws, 1934, ch. 188.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Cross References —

Assessment of taxes on railroads and other public service companies, see §27-35-301 et seq.

§ 27-41-23. Currency and warrants receivable for taxes generally.

All coins made current by the laws of the United States, United States treasury notes, and national bank currency, or any lawful money or currency of the United States, shall be received by tax collectors in payment of taxes due the state. In addition thereto, all warrants drawn by the auditor on the state treasurer according to law shall be received in payment of taxes due to the state by the persons to whom such warrants were originally issued, provided, such warrants do not exceed an amount of the state taxes due by the taxpayers to whom such warrants were originally issued. All warrants drawn on the county treasurer according to law shall be received in payment of county taxes, unless otherwise provided by law.

HISTORY: Codes, 1942, § 9903; Laws, 1934, ch. 188.

Editor’s Notes —

Section7-7-2, as added by Laws of 1984, Chapter 488, § 90, and amended by Laws of 1985, Chapter 455, § 14 and Laws of 1986, Chapter 499, § 1, provided, at subsection (2) therein, that the words “state auditor of public accounts,” “state auditor”, and “auditor” appearing in the laws of the state in connection with the performance of auditor’s functions transferred to the state fiscal management board, shall be the state fiscal management board, and, more particularly, such words or terms shall mean the state fiscal management board whenever they appear. Thereafter, Laws of 1989, Chapter 532, § 2, amended §7-7-2 to provide that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer, and, more particularly, such words or terms shall mean the State Fiscal Officer whenever they appear. Subsequently, Laws of 1989, ch. 544, § 17, effective July 1, 1989, and codified as §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Cross References —

Warrants issued by auditor of public accounts, see §7-7-35.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation §§ 745, 746.

CJS.

84 C.J.S., Taxation §§ 1032-1034.

JUDICIAL DECISIONS

I. UNDER CURRENT LAW.

1.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. In general.

7. Liability of tax collector.

I. UNDER CURRENT LAW.

1.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. In general.

Previous similar enactment of this provision (Code 1930, § 3232) did not preclude a tax collector from receiving a check as a tentative payment. Gulley v. Wisdom, 69 F.2d 495, 1934 U.S. App. LEXIS 3585 (5th Cir. Miss. 1934).

Taxes are not extinguished by collector’s acceptance of a check therefor where the check is not paid. Moritz v. Nicholson, 141 Miss. 531, 106 So. 762, 1926 Miss. LEXIS 445 (Miss. 1926).

7. Liability of tax collector.

Tax collector, as official, held not liable to taxpayer for amount of check for taxes, for tax collector’s negligence in failing within reasonable time to present check for payment to bank which then became insolvent. Sunflower Compress Co. v. Clark, 172 Miss. 256, 153 So. 823, 1934 Miss. LEXIS 381 (Miss. 1934).

Surety on tax collector’s official bond held not liable to taxpayer for amount of check for taxes, for tax collector’s negligence in failing within reasonable time to present check for payment to bank which then became insolvent. Sunflower Compress Co. v. Clark, 172 Miss. 256, 153 So. 823, 1934 Miss. LEXIS 381 (Miss. 1934).

However, tax collector, personally held liable under common law to taxpayer for amount of check for taxes, for his negligence in failing within reasonable time to present check for payment to bank which then became insolvent. Sunflower Compress Co. v. Clark, 172 Miss. 256, 153 So. 823, 1934 Miss. LEXIS 381 (Miss. 1934).

§ 27-41-25. Certain county warrants receivable.

It shall be the duty of the county superintendent of education, upon the request of any person entitled to receive pay certificates issued by the county superintendent of education, to make out and deliver to said person a pay certificate in an amount equal to the state, county, and county district taxes of said person, upon presentation by said person of the county tax collector’s statement showing the amount of taxes due by said person, provided, however, that in no instance may the county superintendent of education issue a pay certificate in a sum greater than the amount legally due such person.

When the county superintendent’s pay certificates are issued as provided in the first paragraph of this section, it shall be the duty of the chancery clerk to issue the school warrants of the county or district to such person or persons in the amounts shown on the face of such county superintendent’s certificates.

It shall be the duty of county tax collectors of the counties in which the warrants are issued to accept and receive such warrants for state, county and district taxes due by persons to whom the warrants were issued. The county tax collector shall receive credit for said warrants so received in his monthly settlements with the county auditor and state auditor, and said amounts shall be charged to the proper fund.

HISTORY: Codes, 1942, § 9904; Laws, 1931, ch. 32.

Editor’s Notes —

Section7-7-2, as added by Laws of 1984, Chapter 488, § 90, and amended by Laws of 1985, Chapter 455, § 14 and Laws of 1986, Chapter 499, § 1, provided, at subsection (2) therein, that the words “state auditor of public accounts,” “state auditor”, and “auditor” appearing in the laws of the state in connection with the performance of auditor’s functions transferred to the state fiscal management board, shall be the state fiscal management board, and, more particularly, such words or terms shall mean the state fiscal management board whenever they appear. Thereafter, Laws of 1989, Chapter 532, § 2, amended §7-7-2 to provide that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer, and, more particularly, such words or terms shall mean the State Fiscal Officer whenever they appear. Subsequently, Laws of 1989,ch. 544, § 17, effective July 1, 1989, and codified as §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

§ 27-41-27. Collector not to speculate in warrants.

A warrant against the state shall not be received from any tax collector in settlement or otherwise without affidavit being made by the tax collector, which the state auditor or the state treasurer is authorized to take and preserve, that he received such warrant from the original payee therein named in payment of state taxes due by such original payee and for no other purpose or purposes.

A warrant against the county shall not be received from any tax collector in settlement or otherwise without affidavit being made by the tax collector, which the county auditor or the county treasurer is authorized to take and preserve, that he has paid the full amount expressed on the face of the warrant and has not directly or indirectly speculated therein.

HISTORY: Codes, 1942, § 9905; Laws, 1934, ch. 188.

Editor’s Notes —

Section7-7-2, as added by Laws of 1984, Chapter 488, § 90, and amended by Laws of 1985, Chapter 455, § 14 and Laws of 1986, Chapter 499, § 1, provided, at subsection (2) therein, that the words “state auditor of public accounts,” “state auditor”, and “auditor” appearing in the laws of the state in connection with the performance of auditor’s functions transferred to the state fiscal management board, shall be the state fiscal management board, and, more particularly, such words or terms shall mean the state fiscal management board whenever they appear. Thereafter, Laws of 1989, Chapter 532, § 2, amended §7-7-2 to provide that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer, and, more particularly, such words or terms shall mean the State Fiscal Officer whenever they appear. Subsequently, Laws of 1989, ch. 544, § 17, effective July 1, 1989, and codified as §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Cross References —

Seller’s recovery of claim unlawfully brought by public officer, see §25-1-49.

§ 27-41-29. Furnishing tax receipts to collectors; receipt books; alternative electronic filing procedure.

  1. Except as otherwise provided in subsection (2) of this section, the board of supervisors of each county shall furnish the tax collector of the county with a sufficient number of tax receipts, in books, printed in triplicate, in blank form, numbered serially by the bookmaker. The chancery clerk shall first make a record of all such receipts by numbers and shall take the tax collector’s receipt therefor and shall thereafter credit the tax collector with all unused receipts. Such tax receipts shall be prepared and printed so as to conform to the provisions of this chapter with reference to the payment of taxes and with reference to the payment of taxes levied for bonds and interest on or before the first day of February of each year. Duplicate receipts shall be preserved in the book and be submitted to the board of supervisors or the county auditor by the tax collector whenever required, and receipt books, with duplicates when filled in, shall be filed in the office of the chancery clerk for reference, and shall be receipted for by the clerk and carefully preserved as records. The expense of printing and binding said receipt books shall be paid out of the county treasury.
  2. As an alternative to the procedure prescribed in subsection (1) of this section, the State Auditor may prescribe methods whereby the tax collector of the county may furnish the tax receipts, preserve duplicate receipts and file duplicate receipts in the office of the chancery clerk in a manner that is compatible with available electronic technology.

HISTORY: Codes, 1942, § 9906; Laws, 1934, ch. 188; Laws, 1995, ch. 468, § 7; Laws, 1998, ch. 455, § 1, eff from and after July 1, 1998.

Cross References —

Municipal tax receipts complying with requirements for installment payment of taxes, see §21-33-49.

Other tax receipt provisions, see §27-41-33.

Criminal penalty on tax collectors and chancery clerks for failure of duty in respect of duplicate tax receipts, see §97-11-45.

§ 27-41-31. Tax receipts given taxpayer; contents of receipt; duplicates of receipts; treatment of real property as to which previous taxes are delinquent; advance payment of taxes.

  1. Each collector shall give to everyone paying taxes a signed receipt, dated, numbered and filled in, so as to show by whom, and on what, taxes were paid, the amount of realty and personalty assessed; and the rate of levy for bonds and the interest thereon, and the rate of levy for the state, and the rate for all other purposes, and separately the amount of the state tax, the amount of the county tax, and other taxes, shall be written at the head of the receipt, which shall be prepared for such purpose and in preparation of which due regard shall be had for the requirements of this chapter. Said receipt shall show the amount of tax payable on the first day of February, and shall show the amount of taxes due for bonds and interest on the first day of February of each year, and the amount of taxes due for county and district purposes separately from the amount due for state purposes and said receipt shall likewise show the total amount of taxes to be paid for the fiscal year. In the case of real property, the receipt shall specify the real property on which the taxes are paid, as it is described on the assessment roll and taken from the tax receipt book of receipts; and the duplicate of the receipt, numbered, dated, and filled in so as to be an exact copy of the original receipt, shall be left in its proper place in the book of receipts.
  2. As to any real property on which taxes for any previous year were not paid, the tax collector shall give notice of the delinquent taxes by stamping on the current tax receipt the fact that previous taxes are delinquent. The tax collector shall not accept payment of current year taxes for real property which has sold for delinquent taxes until the taxpayer provides the tax collector with proof that the tax sales for such real property for the previous two (2) years have been redeemed in the chancery clerk’s office. Failure of the tax collector to stamp tax receipts shall not void any tax sale. The tax collector shall have no liability for errors made in complying with the provisions of this subsection if such tax collector makes a good faith effort to comply with such provisions.
  3. Any person desiring to do so may pay all his taxes for the fiscal year at any time on or before the first day of February next succeeding the date of the assessment and levying of such taxes. It shall be the duty of the tax collector to issue a receipt in full for all taxes due by such taxpayer so desiring to pay and paying all of his taxes in advance of the due date herein prescribed.

HISTORY: Codes, 1942, § 9907; Laws, 1934, ch. 188; Laws, 1984, ch. 375, § 2; Laws, 1993, ch. 360, § 1; Laws, 1995, ch. 468, § 8, eff from and after January 1, 1996.

Cross References —

Municipal tax receipts, see §§21-33-49,21-33-51.

Homestead exemption provision for tax receipt, see §27-33-51.

Other tax receipt provisions, see §§27-41-35,27-41-43.

Criminal penalty on tax collectors and chancery clerks for failure of duty in respect of duplicate tax receipts, see §97-11-45.

OPINIONS OF THE ATTORNEY GENERAL

A tax collector should not refuse a payment of any taxes upon any taxable property no matter from what source the payment is made. A.G. Op. (Opinion dated January 22, 1971).

JUDICIAL DECISIONS

1. In general.

Deed of purchaser at tax sale for unpaid taxes was not sustained in suit to quiet title where owner introduced into evidence duplicate receipt issued pursuant to Hemingway’s Code 1917, § 6956 (Hemingway’s Code 1927, § 8241), showing owner paid taxes and where owner orally testified that he paid the taxes and such testimony was uncontradicted. Walker v. Polk, 208 Miss. 389, 44 So. 2d 477, 1950 Miss. LEXIS 256 (Miss. 1950).

This section [Code 1942, § 9907], was never meant to exclude parol evidence to show the land actually paid on where the same was inaccurately described in a statutory receipt; it simply means that the prescribed receipt is the only valid one in favor of the tax collector on his settlements. Perret v. Borries, 78 Miss. 934, 30 So. 59, 1901 Miss. LEXIS 157 (Miss. 1901).

A tax sale made after the taxes have been paid is absolutely void. Perret v. Borries, 78 Miss. 934, 30 So. 59, 1901 Miss. LEXIS 157 (Miss. 1901).

§ 27-41-33. Form and contents of tax receipts.

The board of supervisors of each county shall furnish its tax collector a sufficient number of the prescribed tax receipts, in the manner required by law. Such tax receipts shall be prepared and printed with spaces to show the total assessment of the property on which the taxes are collected, together with a description of the property, the parcel identification number on the assessment roll where the assessment is listed, and if the property be an exempt home or not. They shall show the rate of levy, separately for each purpose, as required by law, the total tax levy, and the total amount of all taxes collected. If the property described in the receipt be an exempt home, as provided by the Homestead Exemption Law, there shall be shown separately the amount of taxes which would have been collected had the home not been exempt. The said tax receipts may contain such other and additional statements as may be prescribed.

HISTORY: Codes, 1942, § 9908; Laws, 1938, Ex. ch. 28; Laws, 1995, ch. 468, § 9, eff from and after January 1, 1996.

Cross References —

Municipal tax receipts, see §§21-33-49,21-33-51.

Homestead Exemption Law generally, see §27-33-1 et seq.

Receipt in case of homestead exemption, see §27-33-51.

Other provisions for tax receipts, see §27-41-29.

Criminal penalty on tax collectors and chancery clerks for failure of duty in respect of duplicate tax receipts, see §97-11-45.

§ 27-41-35. Furnishing of tax receipt to taxpayer.

The tax collector shall give to everyone paying taxes a signed receipt filled in as set forth in Section 27-41-33 and as otherwise required by law. In the event any home which is exempt from taxes as provided by the Homestead Exemption Law is not subject to any ad valorem taxes, then the tax collector shall give to the owner a receipt in the usual form but in the spaces provided on said receipt for the entry of the amount of taxes there shall be written the word “none.”

HISTORY: Codes, 1942, § 9909; Laws, 1938, Ex. ch. 28.

Cross References —

Municipal tax receipts, see §§21-33-49,21-33-51.

Homestead Exemption Law generally, see §§27-33-1 et seq.

Homestead exemption provision for tax receipt, see §27-33-51.

Other tax receipt provisions, see §27-41-31.

Criminal penalty on tax collectors and chancery clerks for failure of duty in respect of duplicate tax receipts, see §97-11-45.

§ 27-41-37. Authority and duties of tax commission as to tax receipts.

The state tax commission is hereby authorized and directed to prescribe the form for tax receipts to be used by the county tax collector, which shall be prepared so as to enable the tax collector to conveniently comply with the requirements of the preceding sections.

A sample of the form of tax receipts shall be sent by mail to the tax collector, to the chancery clerk, and to the president of the board of supervisors of each county prior to the 1st day of September of each year.

The forms prescribed as herein required shall be so made that the respective counties may add such further details as convenient and as permitted by law, but the general and basic arrangement of such forms shall not be changed.

HISTORY: Codes, 1942, § 9910; Laws, 1938, Ex. ch. 28; 1068, ch. 361, § 42, eff from and after January 1, 1972.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

§ 27-41-39. Collector’s cash book; entry of each payment by collector; payment by one other than owner.

Each tax collector shall enter in a well-bound cash book kept for the purpose, the date and number of each tax receipt issued by him, the name of the person paying taxes, and the amount paid for each tax account, which entry shall be made at the time of issuing the receipt, and the total of the receipts entered on each page shall be shown and carried forward to the next succeeding page, so that the total amount collected, and the total amount for each tax account, will be readily disclosed by an inspection of the cash book. Each collector shall also enter in the cash book, in immediate connection with the entries of amounts received by him, the amount of his payment of taxes to the state and county treasurers, respectively, giving the date of each payment, so that it can be seen by reference to the cash book whether the payment made to the state and county treasurers embrace all that he has collected, less his commissions. The cash book shall at all times be subject to the inspection of any state or county officer or agent, or any citizen of the state. Provided, however, if said taxes on land be paid not by the owner of said land but by another who is not a mere volunteer but which taxes should have been paid by such owner, or be paid by some person other than the owner which payor finds it necessary for his protection to pay such taxes, or be paid by some person other than the owner where such payor has such an interest in said land as makes it necessary for him to pay such taxes to get such outstanding claim for his protection, or be paid by some person other than the owner of said land at the request of the owner, and under such circumstances as would create a right of equitable subrogation, then and in either event the payor shall immediately notify, in writing, by registered mail with return receipt requested, any and all persons holding liens or deeds of trust, or mortgages shown by the records of deeds of trusts of the county where such land is situated of the payment of such taxes by such party other than the owner, addressed to such lienor or lienors at his or their last known post-office address. If such payor of taxes other than the owner shall fail to give such notice or notices as above provided for, then such payor shall not be entitled to subrogation or otherwise to obtain or be granted any prior equity upon the land on which taxes are so paid over such lienor or lienors.

HISTORY: Codes, 1942, § 9911; Laws, 1934, ch. 188.

Cross References —

Tax collector’s reports and records of motor vehicle ad valorem taxes, see §27-51-25.

JUDICIAL DECISIONS

I. UNDER CURRENT LAW.

1.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. In general.

I. UNDER CURRENT LAW.

1.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. In general.

The books of a tax collector afford the basis for the ascertainment of the state of his accounts. Adams v. Conner, 73 Miss. 425, 19 So. 198, 1895 Miss. LEXIS 142 (Miss. 1895).

If the collector shall have abstracted the records of his receipts and payments of taxes, his sureties cannot require that the state, after establishing his collections of the amount claimed, shall prove that he has not settled with the auditor. Gibson v. State, 59 Miss. 341, 1881 Miss. LEXIS 131 (Miss. 1881).

§ 27-41-41. Disposition of cash book.

It shall be the duty of the tax collector to present the cash book, required by Section 27-41-39 to be kept by him, to the board of supervisors or county auditor when required. Upon final settlement with the auditor of public accounts, the cash book shall be produced before him, and he shall endorse on it the fact and the date of presentation, and that he has examined the entries it contains of payments made to him of state taxes, and that the entries are correct. The cash book shall remain in the office of the tax collector as a permanent record of the office, and when he goes out of office, his successor shall preserve the same.

HISTORY: Codes, 1942, § 9912; Laws, 1934, ch. 188.

Editor’s Notes —

Section7-7-2, as added by Laws of 1984, Chapter 488, § 90, and amended by Laws of 1985, Chapter 455, § 14, Laws of 1986, Chapter 499, § 1, provided, at subsection (2) therein, that the words “state auditor of public accounts,” “state auditor”, and “auditor” appearing in the laws of the state in connection with the performance of auditor’s functions transferred to the state fiscal management board, shall be the state fiscal management board, and, more particularly, such words or terms shall mean the state fiscal management board whenever they appear. Thereafter, Laws of 1989, Chapter 532, § 2, amended §7-7-2 to provide that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer, and, more particularly, such words or terms shall mean the State Fiscal Officer whenever they appear. Subsequently, Laws of 1989, ch. 544, § 17, effective July 1, 1989, and codified as §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Cross References —

County treasurer’s settlement of accounts with tax collector, see §19-17-11.

Tax collector’s credits, see §27-29-1.

Tax collector’s reports of collections, see §§27-29-11 through27-29-15.

§ 27-41-43. Disposition of book of duplicate receipts.

The book of duplicate receipts for taxes provided for, whether filled or not, shall, at the time of making final report to the board of supervisors and county auditor each year, be delivered by the tax collector to the clerk of the chancery court, and be received, receipted for, and carefully preserved.

HISTORY: Codes, 1942, § 9913; Laws, 1934, ch. 188.

Cross References —

Provisions for tax receipt books, see §§27-41-29,27-41-33.

§ 27-41-45. Certification of assessment to other counties.

When the collector shall not find property in his county out of which to collect the taxes due by any person, and such person shall have property, real or personal, in another county, or shall have removed to another county, the collector shall certify the assessment to the collector of the county in which such person shall have property or to which he shall have removed; and such collector shall collect the taxes, with five per centum (5%) thereon, as in other cases, and pay the same, less the five per centum (5%), over to the collector from whom he received the assessment. If such assessment shall not be received in time to sell on the regular sale date, the collector may sell at any other convenient time, on giving the notice required in other cases.

HISTORY: Codes, 1942, § 9914; Laws, 1934, ch. 188.

Cross References —

Seizure and sale of property of person about to leave county or remove property, see §27-35-161.

Collection of taxes by sale of debts, see §27-41-47.

Collection of mobile home taxes, see §27-53-19.

§ 27-41-47. Authority for collection of taxes in certain cases by sale of debts.

If the taxes assessed shall not be paid when due, and sufficient real and personal estate cannot be found on which to levy the same, the collector shall ascertain who are indebted to the person liable for the taxes, and shall make a list thereof, and advertise the indebtedness for sale at the courthouse door, giving five days’ notice in the manner prescribed for the sale of personal property distrained. He shall sell the indebtedness, of whatever kind, or so much as may be necessary to pay the taxes and costs, to the highest bidder, for cash, and make to the purchaser an assignment thereof. It shall be sufficient to describe the same, in general terms, as the indebtedness of the debtor to the party assessed for taxes, stating as near the amount as can be. Such sale and assignment shall vest the indebtedness in the purchaser, who shall be entitled to sue for and collect the same. If sufficient indebtedness cannot be found in his county to make the whole tax, the collector shall certify the whole or balance, as the case may be, to the collector of any other county where indebtedness may exist; and the collector receiving the certificate shall advertise and sell such indebtedness, and collect the taxes, with five percentum thereon, and pay over the tax, to the collector from whom the assessment was received. After the indebtedness shall have been advertised, it shall not be lawful for the owner thereof to sell, assign, collect, or compromise the same without paying the taxes. The tax collector may levy on the shares or interest of the delinquent taxpayer in any corporation, company, or partnership, and dispose of the same as if levied on under execution.

HISTORY: Codes, 1942, § 9915; Laws, 1934, ch. 188.

Cross References —

Executions, generally, see §13-3-111 et seq.

Municipal tax sales, see §21-33-63.

Collection of taxes by sale of personalty, see §27-41-15.

Certification of assessment to other counties, see §27-41-45.

JUDICIAL DECISIONS

I. UNDER CURRENT LAW.

1.-10. [Reserved for future use.]

II. UNDER FORMER LAW.

11. In general.

I. UNDER CURRENT LAW.

1.-10. [Reserved for future use.]

II. UNDER FORMER LAW.

11. In general.

Debts due to laborers for wages are subject to sale for delinquent poll taxes under this section [Code 1942, § 9915], since debts exempt from garnishment are not exempt from taxation. White v. Martin, 75 Miss. 646, 23 So. 289, 1898 Miss. LEXIS 1 (Miss. 1898).

§ 27-41-49. Collection by sale; notice to debtor.

It shall be the duty of the collector to give notice, in writing, to the debtor of such taxpayer, which notice shall bind the debt in his hands and to the delinquent taxpayer, if he be a resident of the county, five (5) days before sale. If the delinquent taxpayer be not a resident of the county, and the collector know his address, the notice shall be sent to him by mail immediately on advertising the indebtedness for sale.

HISTORY: Codes, 1942, § 9916; Laws, 1934, ch. 188.

RESEARCH REFERENCES

ALR.

Effect of misnomer of landowner or delinquent taxpayer in notice, advertisement, etc, of tax foreclosure or sale. 43 A.L.R.2d 967.

Validity of notice of tax sale or of tax sale proceeding which fails to state tax year or kind or type of taxes covered by tax assessments. 43 A.L.R.2d 988.

§ 27-41-51. Collection by sale; debts due taxpayer from state, county, city, town, village, or board.

The indebtedness of the state or any county, city, town, village, or board to any delinquent taxpayer shall be subject to sale as provided in Sections 27-41-47 and 27-41-49. Notice in such case shall be given to the person whose duty it is to issue warrants for payment of the indebtedness, and the sale shall entitle the purchaser to receive payment of the indebtedness.

HISTORY: Codes, 1942, § 9917; Laws, 1934, ch. 188.

§ 27-41-53. Collection by sale; redemption.

The owner of the debts or property sold under Sections 27-41-47, 27-41-49 and 27-41-51 shall have six (6) months from the day of sale in which to redeem his property, by complying with the conditions prescribed for the redemption of land sold for taxes; and the assignment of the debt or conveyance of the property by the collector shall be dealt with as provided for the conveyance of lands sold for taxes. The time for redemption shall not prevent the purchaser from exercising the rights of an owner, except the right to compromise or sell; but, in case of redemption, he shall be responsible for the real value of what he may have realized from the debt or property.

HISTORY: Codes, 1942, § 9918; Laws, 1934, ch. 188.

Cross References —

Redemption of land sold for taxes, see §27-45-1 et seq.

JUDICIAL DECISIONS

1. In general.

Case reversed on ground plaintiff denied statutory right of redemption where, although attempted redemption not pleaded, case was tried on theory right of redemption was issue, and defendants did not object to plaintiff’s failure to plead. Byers Mach. Co. v. Cobb Bros. Const. Co., 182 Miss. 212, 179 So. 565, 1938 Miss. LEXIS 133 (Miss. 1938).

§ 27-41-55. Sales of land for taxes; advertisement.

Except as otherwise provided in Sections 27-41-2 and 27-41-59(2), after the fifth day of August in each year hereafter, the tax collector shall advertise all lands in his county on which all the taxes due and in arrears have not been paid, as provided by law, as well as all land which is liable to sale for the other taxes which have matured, as required by law, for sale at the door of the courthouse of his county or any place within the courthouse that the tax collector deems suitable to hold such sale. The place or method of the sale shall be designated by the tax collector in the advertisement of the notice of tax sale on the last Monday of August. If the sale is to be conducted online pursuant to Section 27-41-59(2), the advertisement shall contain instructions on how to bid, including, but not limited to, the times during which online bids may be made at the online sale. The advertisement shall be inserted for two (2) weeks in some newspaper published in the county, if there be one, but in counties having two (2) court districts the lands shall be advertised and sold in the district in which the lands are situated and put up at the courthouse door thereof, or as provided for in Section 27-41-59 for tax sales conducted online, and shall contain a list of the lands to be sold in alphabetical order by owner or in numerical order as they are contained in the assessment roll, in substance as follows:

Divi- sion Name of of Sec- Sec- Town- State County Total Owner tion tion ship Range Tax Tax Tax

Click to view

or by such other description as it may be assessed. Land in cities and towns shall be described in the advertisement as it is described on the assessment roll. Errors in alphabetical or numerical order in the published or posted list of lands to be sold shall not invalidate any sale made pursuant to the notice.

In addition to the foregoing provisions, and at the option of the tax collector, advertisement for the sale of county lands may be made after the fifteenth day of February in each year with the sale of the lands to be held on the first Monday of April in each year, and all of the provisions which relate to the tax sale held in August of each year shall apply thereto.

HISTORY: Codes, 1942, § 9921; Laws, 1934, ch. 188; Laws, 1938, ch. 323; Laws, 1940, ch. 308; Laws, 1981, ch. 315, § 1; Laws, 1985, ch. 425, § 4; Laws, 1990, ch. 337, § 1; Laws, 1993, ch. 540, § 6; Laws, 2016, ch. 316, § 2, eff from and after July 1, 2016.

Editor’s Notes —

Laws of 1993, ch. 540, § 11, effective October 1, 1993, provides as follows:

“SECTION 11. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Miss. Code Ann. §27-43-5 requires a chancery clerk to examine the records of deeds, mortgages and deeds of trust in his office for a period of six (6) years to determine the names and addresses of all mortgagees, beneficiaries and holders of vendors lanes of land to be sold for taxes. This statute makes no provision for person who have liens that have been in existence for more than six (6) years. In the U.S. Supreme Court case of Mennonite Board of Missions v. Adams, (1983) 462 U.S. 791, 77 LEd2d 180, 103 S. Ct. 2706, the U.S. Supreme Court stated “since a mortgagee clearly has a legally protected property interest, he is entitled to notice reasonably calculated to apprise him of a pending tax sale.” When the mortgagee is identified and a mortgage is publicly recorded, constructive notice by publication must be supplemented by notice mailed to the mortgagee’s last known available address or by personal service. The Mississippi Supreme Court in the case of Deweese Nelson Realty Inc. v. Equity Services Company, (1986, Miss) 502 So. 2d 310 cited Mennonite Board of Missions v. Adams, supra, with favor. The Court suggested that the legislature consider the statutory procedure for notice of tax sales in light of Mennonite Board.

For purchasers at tax sales to cut-off existing lienholders over six (6) years old, there will have to be a showing that the lienholders have received actual notice of the pending tax sale. This issue has come up in several cases involving the U.S. Department of Agriculture and more such cases are expected if the chancery clerks do no notify all lienholders of record and not just those whose liens are six (6) years old or less.

Amendment Notes —

The 2016 amendment, in the first paragraph, divided the first sentence into the first and second sentences by substituting a period for “provided that,” in the first sentence, inserted “and 27-41-59(2)” and made a related change, in the second sentence, inserted “or method,” added the third sentence, and inserted “or as provided for in Section 27-41-59 for tax sales conducted online” in the fourth sentence; and made minor stylistic changes throughout.

Cross References —

Constitutional provision for sale of land for taxes, see Miss. Const. Art. 4, § 79.

Sales for nonpayment of municipal taxes, see §§21-33-57,21-33-63.

OPINIONS OF THE ATTORNEY GENERAL

Any additional taxes due as a result of a change in assessment may be collected upon reasonable notice given to the taxpayer with an opportunity to appeal such a change in assessment. If the taxes are not paid, the land may be sold at a land sale as long as the procedures set forth in Section 27-41-55 are followed. Collier, August 23, 1995, A.G. Op. #95-0164.

The annual tax sale can be conducted at a temporary courthouse as designated by the board of supervisors. Artigues, Jr., May 31, 2002, A.G. Op. #02-0288.

The board of supervisors can designate an appropriate site for a temporary courthouse anywhere within the boundaries of the county seat. Artigues, Jr., May 31, 2002, A.G. Op. #02-0288.

A town may treat expenses for cleaning property either as a civil debt or as a lien on the property. A lien is to be treated exactly as a lien for delinquent taxes and thus remains viable through any foreclosure proceedings. In a sale to recover the lien amount, a town must follow the procedures for notice, time of sale, and the like pursuant to Miss. Code Ann. §27-41-55 et seq. Maxey, March 2, 2007, A.G. Op. #07-00088, 2007 Miss. AG LEXIS 83.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 812 et seq.

22 Am. Jur. Pl & Pr Forms (Rev), State and Local Taxation, Forms 171 et seq. (enforcement of tax liability); Forms 211 et seq. (sale of property for nonpayment of taxes).

CJS.

85 C.J.S., Taxation § 1221 et seq.

JUDICIAL DECISIONS

I. UNDER CURRENT LAW.

1. In general.

2. Effect of failure to advertise.

3.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. In general.

7. Time of sale.

8. Place of sale.

I. UNDER CURRENT LAW.

1. In general.

When construed together, §§27-41-55 and27-43-3 require notice to be given by personal service, mail, and publication before a landowner’s rights are finally extinguished by the maturing of a tax deed. De Weese Nelson Realty, Inc. v. Equity Services Co., 502 So. 2d 310, 1986 Miss. LEXIS 2681 (Miss. 1986).

On record which showed that corporate landowner had actually received tax redemption notice by mail and by personal service before its property interest was extinguished by the maturing of a tax deed, the corporation was not deprived of its property interest without due process of law. De Weese Nelson Realty, Inc. v. Equity Services Co., 502 So. 2d 310, 1986 Miss. LEXIS 2681 (Miss. 1986).

Entire scheme for selling lands and conveying title thereto, in dealing with delinquent tax sales, is statutory. Clanton v. Callender, 198 Miss. 614, 22 So. 2d 487, 1945 Miss. LEXIS 233 (Miss. 1945).

Authority of board of supervisors to order sale of delinquent tax lands is limited strictly to that conferred by statute. Jackson v. Webster, 196 Miss. 778, 18 So. 2d 298, 1944 Miss. LEXIS 256 (Miss. 1944).

2. Effect of failure to advertise.

Where the record title holder’s true address was never on the quitclaim deed because the record title holder’s cousin purchased the property in the record title holder’s name and the record title holder intentionally gave the record title holder’s daughter’s address instead of the record title holder’s own address; the tax sale was valid in spite of the failure of the clerk to send notice of the tax sale to the record title holder’s address, the tax deed properly vested title in the purchaser at the tax sale, the purchaser’s subsequent quitclaim deed to the buyers was valid, all clouds upon the title to the property were removed and canceled, and the title to the property was properly vested in the buyers. Rush v. Wallace Rentals, LLC, 837 So. 2d 191, 2003 Miss. LEXIS 40 (Miss. 2003).

Where through oversight or inadvertence delinquent tax land is not advertised to be sold as required by this section [Code 1942, § 9921], the delinquent taxpayer has the right to pay the taxes without imposition of damages and penalties until after the regular sale day, and if he is still delinquent the board of supervisors is required to make a special order for its sale at a future date. Jackson v. Webster, 196 Miss. 778, 18 So. 2d 298, 1944 Miss. LEXIS 256 (Miss. 1944).

Where through oversight or inadvertence delinquent tax land is not advertised to be sold on the regular date required by this section [Code 1942, § 9921], board of supervisors does not have authority to make a special order providing for its advertisement and sale at a subsequent date until after the regular sales date has passed, as authorized by Code 1942, §§ 9926 and 9928, and a special order of the board made before sale date providing for the advertisement and sale of land at a subsequent date, as well as the tax sale on that date, is void, even though the latter date is subsequent to that of the regular sale date. Jackson v. Webster, 196 Miss. 778, 18 So. 2d 298, 1944 Miss. LEXIS 256 (Miss. 1944).

3.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. In general.

A description of land by lots is void where it appears that the map of the survey is not to be found in the chancery clerk’s office or elsewhere nor whether the survey was a public or private one. Boone v. Wells, 91 Miss. 799, 45 So. 571, 1907 Miss. LEXIS 186 (Miss. 1907).

7. Time of sale.

Order of supervisors made on first Monday of July, fixing Monday, first day of August, as time for sale of property for taxes, was void under statute fixing first Monday of April and third Monday of September for sales for unpaid taxes. Smith v. Hendrix, 181 Miss. 229, 178 So. 819, 1938 Miss. LEXIS 64 (Miss. 1938).

But statute held not to authorize supervisors to fix day for sale of land until the last day fixed by law has passed for sale of land upon which taxes have not been paid. Smith v. Hendrix, 181 Miss. 229, 178 So. 819, 1938 Miss. LEXIS 64 (Miss. 1938).

A sale of land by tax collector for unpaid taxes on first Monday of March, as provided under a former similar statute, was valid, although another section provided that a tax collector should advertise all lands in his county on which taxes had not been paid on the first Monday of April following, since the requirements of the latter section were not necessary to be observed in order that the sale might be valid. Simpson v. Interstate Cooperage Co., 101 Miss. 312, 58 So. 4, 1911 Miss. LEXIS 148 (Miss. 1911).

Under Code 1892, § 3811 if the taxes on land were unpaid after the fifteenth of January, the tax collector might advertise on the sixteenth or any succeeding day, provided only they were advertised for three weeks before the day of sale. Miller v. Delta & Pine Land Co., 74 Miss. 110, 20 So. 875, 1896 Miss. LEXIS 126 (Miss. 1896).

8. Place of sale.

Under former law, a tax sale was not void though not made at the courthouse, where the courthouse had been destroyed and the board of supervisors had designated a building at the county seat as the courthouse and the place for such sales. Thayer v. Hartman, 78 Miss. 590, 29 So. 396, 1900 Miss. LEXIS 147 (Miss. 1900).

§ 27-41-57. Sales of land for taxes; advertisement if no newspaper in county.

If there be no newspaper in the county, or if there be none the proprietor of which will undertake and make the publication for the compensation allowed by law, the tax collector shall post such advertisement and a list of said lands at some public place in each supervisor’s district for said time, in addition to the list posted at the courthouse. If there be no newspaper published in the judicial district of the county where the land is located, or there be none the proprietor of which will undertake and make publication for the compensation allowed by law, advertisement may be made in some newspaper published in the county and having a circulation in said judicial district, in addition to the posting required.

HISTORY: Codes, 1942, § 9922; Laws, 1934, ch. 188.

RESEARCH REFERENCES

ALR.

Application of requirement that newspaper be locally published for official notice publication. 85 A.L.R.4th 581.

JUDICIAL DECISIONS

I. UNDER CURRENT LAW.

1.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. In general.

7. Liability of tax collector.

I. UNDER CURRENT LAW.

1.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. In general.

Defects in the advertisement do not affect the validity of the sale. Virden v. Bowers, 55 Miss. 1, 1877 Miss. LEXIS 95 (Miss. 1877).

7. Liability of tax collector.

The tax collector who advertises the land, unless he by express contract make himself so, is not personally liable to the printer for the fees allowed by law if he go out of office and does not make the sales. The successor who makes the sales is liable. Moore v. Magee & Ware, 48 Miss. 567, 1873 Miss. LEXIS 78 (Miss. 1873).

§ 27-41-59. Sales of land for taxes; conduct of sale; online bidding and sale.

  1. Except as otherwise provided in Section 27-41-2, on the first Monday of April, if the tax collector has exercised his option to hold a tax sale on that day, and on the last Monday of August, as the case may be, if the taxes remain unpaid, the tax collector shall proceed to sell, for the payment of taxes then remaining due and unpaid, together with all fees, penalties and damages provided by law, the land or so much and such parts of the land of each delinquent taxpayer to the highest and best bidder for cash as will pay the amount of taxes due by him and all costs and charges. He shall first offer one hundred sixty (160) acres or a smaller separately described subdivision, if the land is less than one hundred sixty (160) acres. If the first parcel so offered does not produce the amount due, then he shall offer as an entirety all the land constituting one (1) tract. Each separate assessment as it appears and is described on the assessment roll shall constitute one (1) tract for the purpose of sale for taxes, notwithstanding the fact that the person who is the owner thereof, or to whom it is assessed, is the owner of or is assessed with other lands, the whole of which constitutes one (1) entire tract but appears on the assessment roll in separate subdivisions. Upon offering the land of any delinquent taxpayer constituting one (1) tract, if no person will bid for it, the whole amount of taxes and all costs incident to the sale, the tax collector shall strike it off to the state. Except as otherwise provided in subsection (2) of this section, the sale shall be continued from day to day within the hours from 8:30 o’clock in the forenoon and 4:30 o’clock in the afternoon until completed.
  2. The tax collector is authorized to enter into an agreement with an online provider to conduct tax sales using online bidding and sale. Such agreement must be ratified by the county board of supervisors in order to be binding. Upon ratification of the agreement by the county board of supervisors, the tax collector may conduct the tax sale online as provided in this section. The time during which online bids can be made at a tax sale conducted under this subsection shall be established in the agreement and, if the tax sale is to be conducted using the procedure authorized by this subsection, the time during which online bids can be made at the sale shall be included in the advertisement required by Section 27-41-55. In counties having two (2) court districts, the online tax sale shall separate the court districts into two (2) separate portals to distinguish each district.
  3. A failure to advertise, an error in the advertisement, or an error in conducting the sale shall not invalidate a sale at the proper time and place for taxes of any land on which the taxes were due and not paid, but a sale made at the wrong time or at the wrong place shall be void. Any person sustaining damages by reason of any failure or error by the tax collector may recover damages therefor on his official bond.

HISTORY: Codes, 1942, § 9923; Laws, 1934, ch. 188; Laws, 1938, Ex. ch. 69; Laws, 1964, ch. 523; Laws, 1985, ch. 425, § 5; Laws, 1993, ch. 503, § 1; Laws, 1993, ch. 540, § 7; Laws, 1994, ch. 340, § 2; Laws, 2011, ch. 429, § 1; Laws, 2016, ch. 316, § 1, eff from and after July 1, 2016.

Editor’s Notes —

Laws of 1993, ch. 540, § 11, effective October 1, 1993, provides as follows:

“SECTION 11. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

A former subsection (2) [Laws, 2011, ch. 429, § 11, effective from and after July 1, 2011; Repealed by its own terms, effective September 1, 2013] provided that property in a public improvement district that failed to receive a bid and was struck off to the state under this section could, under certain circumstances, be offered for sale for a second time.

Amendment Notes —

The 2011 amendment added (2).

The 2016 amendment divided former (1) into present (1) and (3) by substituting a period for “but neither” at the end of what is now (1), and substituting “A failure to advertise, an error in the advertisement, or an error in conducting the sale shall not invalidate” for “a failure to advertise, nor error in the advertisement, nor error in conducting the sale, shall invalidate” at the beginning of what is now the first sentence of (3); added the exception at the beginning of the last sentence of (1); and added (2).

Cross References —

Municipality’s purchase of lands at tax sale, see §§21-33-69,21-33-73.

Bidding on land by Commissioner of Revenue, see §27-3-43.

Conveyance to individual purchasers at tax sale, see §27-45-23.

Rights of purchaser at tax sale, see §27-45-27.

Presumption of lost grant as to lands sold to state for delinquent taxes, see §29-1-113.

Sale of delinquent tax lands to drainage district, see §51-31-131.

OPINIONS OF THE ATTORNEY GENERAL

A minimum overbid cannot be set at county tax sales. Garner, Sept. 21, 2001, A.G. Op. #01-0590.

When parcels of land were sold in 2001 for 2000 and 1999 delinquent taxes, the delinquent taxes should have been combined and each parcel sold only to one purchaser for the combined amount of delinquent taxes advertised; at the 2001 tax sale, the parcels of land should not have been sold to different buyers, but to the highest and best bidder for all of the taxes due. The board of supervisors may declare the sales to different purchasers void and order a refund to the tax purchasers, and the parcels resold. Barry, Feb. 9, 2004, A.G. Op. 03-0680.

There is no authority for a county to pay delinquent land taxes or to bid on or purchase real property at a county tax sale. Hudson, February 9, 2007, A.G. Op. #07-00038, 2007 Miss. AG LEXIS 19.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 841 et seq.

22 Am. Jur. Pl & Pr Forms (Rev), State and Local Taxation, Form 237 (allegation of complaint, petition, or declaration that sale of property was on unauthorized date); Form 238 (allegation of complaint, petition, or declaration that there was a sale of more property than necessary to satisfy tax debt).

19 Am. Jur. Pl & Pr Forms (1st ed), Taxation, Form 19:518 (petition to restrain execution and delivery of tax deed or to cancel same for sale on other than legal sales day).

19 Am. Jur. Pl & Pr Forms (1st ed), Taxation, Form 19:522 (allegation of invalidity of tax sale because of failure to comply with statutory mandate to sell only portion of entire tract).

CJS.

85 C.J.S., Taxation § 1292 et seq.

JUDICIAL DECISIONS

I. UNDER CURRENT LAW.

1. Validity.

2. Construction and application, in general.

3. Place of sale.

4. Date of sale, or of filing report.

5. —Sale after payment or tender of taxes.

6. Sale by parcels or as one tract or unit.

7. —As affected by manner of assessment of separate tracts.

8. Adequacy of sale price.

9.-10. [Reserved for future use.]

II. UNDER FORMER LAW.

11. In general.

12. Date of sale, or of filing report.

13. —Sale after payment or tender of taxes.

14. Sale by parcels or as one tract or unit.

15. —As affected by manner of assessment of separate tracts.

16. Adequacy of sale price; assessment valuation.

I. UNDER CURRENT LAW.

1. Validity.

The legislature has the power to provide the mode and manner of tax sales and to indicate clearly its will. Beard v. Stanley, 218 Miss. 192, 67 So. 2d 263, 1953 Miss. LEXIS 529 (Miss. 1953).

In absence of constitutional limitation, any defect, irregularity, or illegality in proceedings, resulting in tax sale, which might have been dispensed with by prior statute, may be dispensed with by subsequent statute; provided there has not been a total departure from statutory method governing sales. Russell Inv. Corp. v. Russell, 182 Miss. 385, 178 So. 815, 182 So. 102, 1938 Miss. LEXIS 130 (Miss. 1938).

In view of § 79 Const. 1890 a statute providing for the sale of property for nonpayment of taxes is not void because it fails to provide for the redemption of the property. State ex rel. Knox v. Gulf, M. & N. R. Co., 138 Miss. 70, 104 So. 689, 1925 Miss. LEXIS 106 (Miss. 1925).

2. Construction and application, in general.

The recitation in a tax collector’s certificate to the list of land sold for taxes, that he sold the lands “according to law” raised a rebuttable presumption that the collector had performed his duty as required by law. Parker v. Touliatos, 244 So. 2d 7, 1971 Miss. LEXIS 1311 (Miss. 1971).

In an action to remove a tax sale as a cloud upon the landowner’s title, the chancellor properly admitted the testimony of a tax collector concerning the manner in which the tax sale was conducted, and the testimony was not inadmissible on the theory that it violated the rule that an officer may not impeach his official acts, even though the collector’s testimony invalidated the sale, where the testimony did not contradict any fact recited on the record of the sale. Parker v. Touliatos, 244 So. 2d 7, 1971 Miss. LEXIS 1311 (Miss. 1971).

Even if a tax deed had been defective or void for failure to advertise the tax sale or to give the land owner notice as to redemption, it would still have operated as color of title and formed a sufficient basis upon which adverse possession would ripen into title, and since defendants had admittedly deprived the complainant of possession of land for considerably more than ten years prior to the complainant’s action for confirmation of his title, the complainant could not prevail. Trotter v. Roper, 229 Miss. 784, 92 So. 2d 230, 1957 Miss. LEXIS 325 (Miss. 1957).

Tax sale to state and patent issued pursuant thereto were void, where assessor of Jasper County failed to comply with Laws 1906, ch. 168, § 12, requiring him to file copies of the land and personal assessment rolls of the county at each of the county seats of the two districts comprising the county. McFarland v. Masonite Corp., 209 Miss. 121, 46 So. 2d 84, 1950 Miss. LEXIS 368 (Miss. 1950).

Decree cancelling tax sale and directing personal judgment against owner of land sold is void and of no effect when rendered on bill alleging no facts showing tax sale to be invalid but alleging in effect valid tax sale, which operated as extinguishment of personal liability of owner. State v. Rogers, 206 Miss. 643, 39 So. 2d 533, 1949 Miss. LEXIS 289 (Miss. 1949).

Attempted assessment of property owned by municipality on January 1, 1937 for state and county taxes for 1937 is void for reason that property was exempt from taxation, and sale for unpaid taxes on third Monday of September 1938 is void sale. Tardo v. Sterling, 205 Miss. 439, 38 So. 2d 911, 1949 Miss. LEXIS 440 (Miss. 1949).

Sale of land to state on October 9, 1933, for 1932 taxes, was void where the order of the board of supervisors fixing October 9, 1933 as the date of sale, was entered on September 6, 1933, prior to expiration of the time allowed taxpayer to pay his taxes without the imposition of damages and penalty, and which time did not end until after the regular sale day on the third Monday of September of such year. Merchants & Mfgs. Bank v. State, 200 Miss. 291, 25 So. 2d 585, 1946 Miss. LEXIS 293 (Miss. 1946).

Requirements of former similar section (Code 1930, § 3249) were enacted for the benefit of the owner of the land, to the end that only such part of his property shall be sold as may be necessary to realize the whole amount of the taxes and costs due on the entire tract. State v. Wilkinson, 197 Miss. 628, 20 So. 2d 193, 1944 Miss. LEXIS 327 (Miss. 1944).

3. Place of sale.

Tax sale to be valid must be held at the place provided by law. Collins v. Wright, 197 Miss. 695, 20 So. 2d 837, 1945 Miss. LEXIS 306 (Miss. 1945).

Where old courthouse burned and sheriff and board of supervisors designated another building as temporary courthouse, tax sale could be validly held only at the door of the temporary courthouse, and tax sale held in front of concrete steps at ruins of old courthouse, which was not visible from temporary courthouse, was void. Collins v. Wright, 197 Miss. 695, 20 So. 2d 837, 1945 Miss. LEXIS 306 (Miss. 1945).

4. Date of sale, or of filing report.

Tax sale of land to state on September 4, 1932 in violation of statute, Laws of 1932, Ex. Sess., ch. 383, § 9, requiring tax sale of land to be made on first Monday of April or third Monday of September of that year, was void. Ellard v. Logan, 39 So. 2d 485 (Miss. 1949).

There is no distinction between first Monday of April and third Monday of September as to being proper days to sell lands for unpaid taxes; tax collector has full authority on third Monday of September to advertise and sell any lands on which taxes are unpaid, regardless of whether land could have been lawfully advertised and sold on first Monday of April. Tardo v. Sterling, 205 Miss. 439, 38 So. 2d 911, 1949 Miss. LEXIS 440 (Miss. 1949).

5. —Sale after payment or tender of taxes.

Tax sale was not void on ground of prior tender of taxes, where such alleged tender was merely a general request of tax collector by owner to send a statement of taxes owing on lands deeded to such owner by a specified grantor, without any description of the lands in question. Entrekin v. Tide Water Associated Oil Co., 203 Miss. 767, 35 So. 2d 305, 1948 Miss. LEXIS 320 (Miss. 1948).

6. Sale by parcels or as one tract or unit.

In an action to cancel as a cloud on title a sale of property to the state in 1948 for 1947 taxes on minerals, the chancellor properly overruled the state’s demurrer where the demurrer admitted the complainant’s allegation that the 1948 tax sale had been invalid for failure to comply with the predecessor statute of §27-41-59 requiring that the tax collector first offer the property in 40-acre tracts. In addition, where the demurrer admitted the allegation that the state had not been in possession of the property since the tax sale, the chancellor properly overruled the special demurrer that the action was barred by the limitations in §§15-1-7,15-1-9, and15-1-17 since possession is required to start any of the three statutes into operation. Pittman v. Currie, 391 So. 2d 654, 1980 Miss. LEXIS 2182 (Miss. 1980).

Where two widely separated tracts did not appear on the assessment roll as a unit, they may not be lumped together on a sale for taxes. State v. Gardner, 236 Miss. 768, 112 So. 2d 362, 1959 Miss. LEXIS 375 (Miss. 1959).

Where a statute provided that each separate assessment as it appears on roll should constitute one tract for purpose of sale for taxes, notwithstanding fact that the person who was owner thereof, or to whom it was assessed, was the owner of or was assessed with other lands, this statute [Code 1942, § 9923] authorized the sale as a unit of two separate parcels which were not contiguous, when they were assessed to the same owner. Beard v. Stanley, 218 Miss. 192, 67 So. 2d 263, 1953 Miss. LEXIS 529 (Miss. 1953).

The 1938 amendment (Laws, 1938, Ex. ch. 69, this section), to Code 1930, § 3249, has no retroactive effect to validate tax sales of different parcels of one contiguous tract owned by the same owner which were invalid under Code 1930, § 3249, as it stood prior to 1938 amendment. Leavenworth v. Claughton, 197 Miss. 606, 19 So. 2d 815, 1944 Miss. LEXIS 326 (Miss. 1944).

In action to set aside a sale of land for delinquent drainage taxes, burden was on complainant to show that the lands were not first offered in parcels not exceeding 40 acres as required by law. Jones v. Seward, 196 Miss. 446, 16 So. 2d 619, 1944 Miss. LEXIS 213 (Miss. 1944).

Report of sale of land for delinquent drainage taxes, showing that land was sold in parcels larger than 40 acres, but silent as to how the lands were offered for sale, although stating that the sale was made “pursuant to law,” did not aid complainant’s burden of proving allegation that tax collector did not first offer the lands in parcels not exceeding 40 acres. Jones v. Seward, 196 Miss. 446, 16 So. 2d 619, 1944 Miss. LEXIS 213 (Miss. 1944).

The law does not require the lands to be sold in parcels not exceeding 40 acres, but only requires that they be thus first offered. Jones v. Seward, 196 Miss. 446, 16 So. 2d 619, 1944 Miss. LEXIS 213 (Miss. 1944).

This section [Code 1942, § 9923] requires that land, sold for taxes, must be offered for sale in 40 acre blocks, regardless of whether each separate assessment is considered as a separate tract for the purposes of sale for taxes, and is applicable to sales of land for delinquent drainage taxes. Jones v. Seward, 194 Miss. 763, 12 So. 2d 132, 1943 Miss. LEXIS 57 (Miss. 1943).

7. —As affected by manner of assessment of separate tracts.

Separate tax sales of land as separate tracts although constituting one tract are valid, where the land appeared on the assessment roll in separate subdivisions. State v. Rogers, 206 Miss. 643, 39 So. 2d 533, 1949 Miss. LEXIS 289 (Miss. 1949).

Where lands or interests therein of separate owners are separately assessed, they must be separately sold as assessed, and failure to do so renders the tax sale void. Chapman v. McCullen, 197 Miss. 454, 22 So. 2d 161, 1945 Miss. LEXIS 298 (Miss. 1945).

8. Adequacy of sale price.

Where tax sale of land to state is void, it is immaterial in a suit to cancel forfeited land tax patent as a cloud on the title that the patent was obtained from the state in good faith for a fair price. Ellard v. Logan, 39 So. 2d 485 (Miss. 1949).

9.-10. [Reserved for future use.]

II. UNDER FORMER LAW.

11. In general.

Statute providing that sale of land for taxes conveys perfect title to purchaser held qualified by other provisions creating lien. Howie v. Panola-Quitman Drainage Dist., 168 Miss. 387, 151 So. 154, 1933 Miss. LEXIS 203 (Miss. 1933).

Statute providing that sale of land for taxes conveys perfect title to purchaser held to convey title in fee simple except in so far as title is qualified by other provisions creating lien. Howie v. Panola-Quitman Drainage Dist., 168 Miss. 387, 151 So. 154, 1933 Miss. LEXIS 203 (Miss. 1933).

Purchaser of land at tax sale does not receive land free from lien of drainage assessments thereon. Howie v. Panola-Quitman Drainage Dist., 168 Miss. 387, 151 So. 154, 1933 Miss. LEXIS 203 (Miss. 1933).

Where tax collector had listed delinquent real property but had not delivered list to printer, taxpayer was liable for ten per cent penalty. Reed v. State, 155 Miss. 512, 124 So. 497, 1929 Miss. LEXIS 313 (Miss. 1929).

A tax deed not filed on or before the first day of April, 1908, held void. Howie v. Alford, 100 Miss. 485, 56 So. 797, 1911 Miss. LEXIS 65 (Miss. 1911).

The assessment in solido of two tracts of land owned by different parties to an unknown owner is not invalid. Moores v. Thomas, 95 Miss. 644, 48 So. 1025, 1909 Miss. LEXIS 258 (Miss. 1909).

The state can waive its protection given it by the statute of limitations in favor of the holders of levy tax titles and a subsequent purchaser from the state cannot invoke the statutes so waived. McLemore v. Anderson, 92 Miss. 42, 43 So. 878, 1907 Miss. LEXIS 4 (Miss. 1907), overruled, Hamner v. Yazoo Delta Lumber Co., 100 Miss. 349, 56 So. 466, 1911 Miss. LEXIS 48 (Miss. 1911).

A sale for taxes is not invalidated because the purchaser is the wife of the collector conducting the sale, in the absence of any irregularity or fraud. Means v. Haley, 86 Miss. 557, 38 So. 506, 1905 Miss. LEXIS 56 (Miss. 1905).

12. Date of sale, or of filing report.

This section [Code 1942, § 9923], as formerly enacted (Code 1930, § 3249), by virtue of Code 1930, § 2585 (now Code 1942, § 3749), did not apply to a tax sale under a municipal ordinance setting a different time for such sale in view of Code 1930 § 2623, (now Code 1942, § 3785), under which the ordinance controlled and not this section [Code 1942, § 9923]. Lear v. Hendrix, 186 Miss. 289, 187 So. 746, 1939 Miss. LEXIS 204 (Miss. 1939).

Statute held not to authorize supervisors to fix day for sale of land until the last day fixed by law has passed for sale of land upon which taxes have not been paid. Smith v. Hendrix, 181 Miss. 229, 178 So. 819, 1938 Miss. LEXIS 64 (Miss. 1938).

Order of supervisors made on first Monday of July, fixing Monday, first day of August, as time for sale of property for taxes, was void under statute fixing first Monday of April and third Monday of September for sales for unpaid taxes. Smith v. Hendrix, 181 Miss. 229, 178 So. 819, 1938 Miss. LEXIS 64 (Miss. 1938).

Tax deed executed by chancery clerk showing on its face that land conveyed had not been sold at time required by statute held invalid, notwithstanding statutory provision that tax collector’s deed should be prima facie evidence of validity of sale. Bailey v. McRae, 176 Miss. 557, 169 So. 887, 1936 Miss. LEXIS 158 (Miss. 1936).

However, a deed dated the day after the day fixed by law for the sale of delinquent tax lands is not for that reason invalid and proof that the sale was continued may be given by parol. Standard Drug Co. v. Pierce, 111 Miss. 354, 71 So. 577, 1916 Miss. LEXIS 305 (Miss. 1916).

Where a statute provided that at tax sales the collector should strike off unsold lands to the state and that on or before the first Monday of April “thereafter” he should transmit to the land commissioner a certified list of such lands, and the legislature changed the date of tax sales from the first Monday in March to the first Monday in April, without amending the provision relating to striking off unsold lands to the state, the report of a sale held in April, the actual sale being made after the first Monday, and filed before the first Monday of the following April, was valid. H. Weston Lumber Co. v. Durham, 109 Miss. 362, 109 Miss. 697, 69 So. 177 (Miss. 1915).

A sale for taxes made on the first Monday in March, 1907, held, under previous similar enactment, to be good. Hyman Mercantile Co. v. Summit Saw & Planing Mill Co., 103 Miss. 848, 60 So. 1015, 1912 Miss. LEXIS 240 (Miss. 1912); Webb v. Mobile & O. R. Co., 105 Miss. 175, 62 So. 168, 1913 Miss. LEXIS 191 (Miss. 1913).

A sale of land by tax collector for unpaid taxes on first Monday of March, as provided under a former enactment of this section [Code 1942, § 9923], was valid, although another section provided that a tax collector should advertise all lands in his county on which taxes had not been paid on the first Monday of April following, since the requirements of the latter section were not necessary to be observed in order that the sale might be valid. Simpson v. Interstate Cooperage Co., 101 Miss. 312, 58 So. 4, 1911 Miss. LEXIS 148 (Miss. 1911).

Mere proof of an earlier sale of land for taxes is not sufficient to show that the date in the auditor’s deed is a misrecital. McLemore v. Anderson, 92 Miss. 42, 43 So. 878, 1907 Miss. LEXIS 4 (Miss. 1907), overruled, Hamner v. Yazoo Delta Lumber Co., 100 Miss. 349, 56 So. 466, 1911 Miss. LEXIS 48 (Miss. 1911).

Where the state actually had a title under any sale for taxes the auditor’s deed will convey such title to the purchaser regardless of a misrecital in the deed as to the real date of sale. McLemore v. Anderson, 92 Miss. 42, 43 So. 878, 1907 Miss. LEXIS 4 (Miss. 1907), overruled, Hamner v. Yazoo Delta Lumber Co., 100 Miss. 349, 56 So. 466, 1911 Miss. LEXIS 48 (Miss. 1911).

The fact that two years prior to a tax sale the purchaser at the tax sale had purchased the same lands at an execution sale did not render the tax sale invalid, where it appeared that the execution sale had been set aside and vacated by the court from which it issued. Thayer v. Hartman, 78 Miss. 590, 29 So. 396, 1900 Miss. LEXIS 147 (Miss. 1900).

A sale for taxes which does not occur on the day fixed by the statute or on a day to which the sale is continued conveys no title. Byrd v. McDonald, 28 So. 847 (Miss. 1900).

13. —Sale after payment or tender of taxes.

However, bill offering to redeem land by payment of state and county taxes held demurrable where bill did not offer to pay drainage assessments. Howie v. Panola-Quitman Drainage Dist., 168 Miss. 387, 151 So. 154, 1933 Miss. LEXIS 203 (Miss. 1933).

Where land is assessed twice and paid on under one sufficient assessment a sale of the land under the other assessment is void. Austin v. Sullivan, 135 Miss. 741, 100 So. 275, 1924 Miss. LEXIS 61 (Miss. 1924).

Where the owner tenders the full amount of taxes due on his land and the tax collector informs him that the taxes are already paid and gives him a written list of the lands showing the taxes thereon are paid, a sale for such taxes is void. Brannon v. Lyon, 86 Miss. 401, 38 So. 609, 1905 Miss. LEXIS 64 (Miss. 1905).

A tax sale made after the taxes have been paid is void. Perret v. Borries, 78 Miss. 934, 30 So. 59, 1901 Miss. LEXIS 157 (Miss. 1901).

14. Sale by parcels or as one tract or unit.

Tax collector’s list, which is equally capable of interpretation that he made two sales of adjoining tracts of land separately assessed or that he made only one sale, presents self-contained latent ambiguity, and testimony of two private persons who were bidders at sale is admissible to show two sales of land were made. Claughton v. Leavenworth, 204 Miss. 595, 37 So. 2d 776, 1948 Miss. LEXIS 392 (Miss. 1948).

A presumption that several tracts sold to the state were offered and sold separately was overcome and the sale was deemed void under this section [Code 1942, § 9923] as previously written (Code 1930, § 3249), where, although each tract was separately described each time in the notice of sale and in the list of lands sold, there was no special separate calculation of the state tax, the county tax and the damages as to the several tracts, but only a total calculation based upon the sum of all of the values of all of the parcels together and a total of all the taxes and all of the damages calculated on the unification of the several parcels. Slush v. Patterson, 201 Miss. 113, 28 So. 2d 738, 1947 Miss. LEXIS 376 (Miss. 1947).

Where the proof made by the list and the certificate did not show that there was more than one sale to the state of contiguous tracts assessed to one owner, and there was no affirmative evidence to show that more than one sale was made, the presumption is that the land was sold in an entirety as one sale. Barron v. Eason, 199 Miss. 739, 25 So. 2d 188, 1946 Miss. LEXIS 243 (Miss. 1946).

Presumption arises that tax collector, in striking off land to the state at tax sale, properly offered the land for sale as required by Code 1930, §§ 3249 and 3256, in the absence of evidence on the list of land sold to the state for taxes or other proof to the contrary. State v. Wilkinson, 197 Miss. 628, 20 So. 2d 193, 1944 Miss. LEXIS 327 (Miss. 1944).

Where it does not affirmatively appear on the face of the list of land sold to the state for taxes as provided by Code 1930, § 3256 (repealed by Laws, 1934, ch. 188), that the lands were not first offered to individuals in the manner required by Code 1930, § 3249, or that all of the lands comprising the tract and described in such list, even though listed as separate parcels, were not thereafter struck off to the state as one sale for the several sums, listed as total taxes and costs against each separate parcel, the presumption prevails that they were first offered to individuals and later struck off to the state as one sale. State v. Wilkinson, 197 Miss. 628, 20 So. 2d 193, 1944 Miss. LEXIS 327 (Miss. 1944).

Failure to group together in one description on the list of land sold to the state for taxes as required by Code 1930, § 3256, five separately assessed parcels comprising one tract, does not raise presumption that they were not offered for sale and sold in five separate sales as required by Code 1930, § 3249, so as to render the tax sale void, in the absence of other circumstances showing that more than one sale was made. State v. Wilkinson, 197 Miss. 628, 20 So. 2d 193, 1944 Miss. LEXIS 327 (Miss. 1944).

Evidence consisting of township maps showing that five parcels of land comprised one tract, and certified list of land sold to the state, as transmitted by the tax collected to the chancery clerk, disclosing the total of all taxes and costs assessed or claimed against each parcel, and that the sales of different lands assessed to other owners and comprising a single tract were made a part of such tract on two different days, was insufficient to overcome presumption that the tract was validly sold to the state. State v. Wilkinson, 197 Miss. 628, 20 So. 2d 193, 1944 Miss. LEXIS 327 (Miss. 1944).

If tax collector struck off in consecutive order several separate parcels as one sale to the state for the several amounts of taxes and the incident costs collector’s failure to note as one total sum what the several amounts of taxes and costs would make in the aggregate by simple addition would not vitiate the sale, where his list furnished all of the data required by the statute to show “the amount of taxes for which the sale was made” and “each item of costs incident thereto.” State v. Wilkinson, 197 Miss. 628, 20 So. 2d 193, 1944 Miss. LEXIS 327 (Miss. 1944).

Separate tax sales in 1932 of part of one contiguous tract were void under Code 1930, § 3249, although the tract was separately assessed in part. Love v. Barron, 197 Miss. 231, 20 So. 2d 97, 1944 Miss. LEXIS 290 (Miss. 1944).

Separate tax sales of two different parcels, which were separately assessed, of one contiguous tract owned by the same owner, were invalid under Code 1930, § 3249, as it stood prior to the 1938 Amendment (Laws, 1938, Ex. ch. 69). Leavenworth v. Claughton, 197 Miss. 606, 19 So. 2d 815, 1944 Miss. LEXIS 326 (Miss. 1944).

Previous similar section (Code 1930, § 3249) required the tax collector in selling the land of a delinquent taxpayer to offer them in the manner therein provided, and a failure so to do rendered the sale void. Cox v. Richerson, 186 Miss. 576, 191 So. 99, 1939 Miss. LEXIS 230 (Miss. 1939).

Under previous similar section (Code 1930, § 3249) oral evidence was inadmissible on behalf of the tax purchaser, in a suit to cancel a tax deed, to show that the lands of the delinquent taxpayers were actually offered and sold in the manner and order prescribed by the statute in that regard but different from that recited by the tax deed. Cox v. Richerson, 186 Miss. 576, 191 So. 99, 1939 Miss. LEXIS 230 (Miss. 1939).

A tax sale whereby three separate tracts of contiguous land of a taxpayer were sold separately for the tax assessed separately as to each tract and not for all the taxes due by the delinquent taxpayer was void under a previous similar section (Code 1930, § 3249), since the statute intended that the land of the delinquent taxpayer should be offered in the manner pointed out in subdivisions of 40 acres for the whole tax due by the delinquent taxpayer, and did not contemplate selling the land only for the taxes accruing on the particular part of the land on which the delinquent tax was impressed. Cox v. Richerson, 186 Miss. 576, 191 So. 99, 1939 Miss. LEXIS 230 (Miss. 1939).

Tax sales in 1921 and 1930 of a single tract of land, lying in two sections, were void where at such times two tax deeds were given to the purchasers indicating two separate and distinct sales in violation of a previous enactment of this section (Code 1930, § 3249), requiring one sale for the amount of taxes due on an entire tract, notwithstanding that the deeds were in statutory form and recited the sales as being “according to law”, although a different question might arise if there had been only one sale complying with the statute and two deeds to the purchaser. Carter v. Moore, 183 Miss. 112, 183 So. 512, 1938 Miss. LEXIS 223 (Miss. 1938).

Tax collector’s testimony that he probably sold lands in solido held insufficient to overthrow prima facie case made by tax deed. Neal v. Shepard, 157 Miss. 730, 128 So. 69, 1930 Miss. LEXIS 285 (Miss. 1930).

That it would be difficult for sheriff to divide land into forty-acre tracts on sale for delinquent taxes does not relieve him of duty of complying with statute. Talmadge v. Seward, 155 Miss. 580, 124 So. 791, 1929 Miss. LEXIS 331 (Miss. 1929).

In the sale of 100 acres of land assessed to owner “unknown” the tax collector failed to comply with the provisions to offer said land in subdivisions, and the deed was invalid. Womack v. Central Lumber Co., 131 Miss. 201, 94 So. 2, 1922 Miss. LEXIS 262 (Miss. 1922).

Under prior similar enactment of this section [Code 1942, § 9923], requiring land sold for taxes to be offered in forty-acre tracts, a sale of an undivided half interest in eighty acres was illegal. Stevenson v. Reed, 90 Miss. 341, 43 So. 433, 1907 Miss. LEXIS 56 (Miss. 1907).

A sale for taxes of a seventy-two-acre tract of land without first offering forty acres and afterward adding the balance, is void. Howell v. Shannon, 80 Miss. 598, 31 So. 965, 1902 Miss. LEXIS 282 (Miss. 1902).

It is the duty of the tax collector under this section [Code 1942, § 9923] to add each subdivision of forty acres to the aggregate of subdivisions already offered and not each independent of the others. A sale of land containing several legal subdivisions of forty acres each is void when the collector fails to designate the several subdivisions by their descriptions. Nelson v. Abernethy, 74 Miss. 164, 21 So. 150, 1896 Miss. LEXIS 157 (Miss. 1896).

A sale void for the above reason is not cured by the provision in this section [Code 1942, § 9923] that no error in conducting the sale shall invalidate it, nor by the provisions of Code 1942, § 9958. Nelson v. Abernethy, 74 Miss. 164, 21 So. 150, 1896 Miss. LEXIS 157 (Miss. 1896).

A sale in a body of a 300-acre tract instead of by offering it in forty-acre parcels vitiated the sale, although the section being fractional and its boundaries irregular had not been and could not be divided into equal subdivisions by governmental survey. Herring v. Moses, 71 Miss. 620, 14 So. 437, 1893 Miss. LEXIS 130 (Miss. 1893).

A sale by offering forty acres at a time was feasible and under Code 1892, § 3776 (Code 1942, § 9775), would have passed an undivided interest in the whole equal to the proportion which the number of acres sold bore to the whole tract. Herring v. Moses, 71 Miss. 620, 14 So. 437, 1893 Miss. LEXIS 130 (Miss. 1893).

15. —As affected by manner of assessment of separate tracts.

However, previous similar section (Code 1930, § 3249), did not apply to the sale of city lots, since a different scheme was provided for the sale of city lots than that provided for in regard to the sale of acreaged lands, and so sale of two separately assessed city lots was not void because, although the lots were contiguous and belonged to the same owner, the sale was not made by first offering one lot for sale, and then both as an entirety. Belhaven Heights Co. v. May, 187 Miss. 101, 192 So. 6, 1939 Miss. LEXIS 85 (Miss. 1939).

The joint assessment of two tracts of land owned by different persons and entirely separated by a third tract is irregular, but failure to object thereto until after tax sale precludes a person from questioning the validity of the assessment after such sale. Jones v. Moore, 118 Miss. 68, 79 So. 3, 1918 Miss. LEXIS 50 (Miss. 1918).

The words “contiguous tracts” mean tracts in actual or close contact to; adjacent or near each other and where the land assessed corners it may be assessed and sold as one tract. Wilkerson v. Harrington, 115 Miss. 637, 76 So. 563, 1917 Miss. LEXIS 243 (Miss. 1917).

A tax sale in lump of several distinct and separate tracts assessed at different sums and for different owners was void. Morris v. Myer, 87 Miss. 701, 40 So. 231, 1905 Miss. LEXIS 196 (Miss. 1905).

Where several lots of land separated from each other and all of different values are assessed together at an aggregate valuation and the taxes on some of them are paid the tax collector cannot change the assessment to exclude the lots paid upon deducting from the aggregate valuation a part proportionate to the whole as the number of lots paid upon are to the entire number. A sale for taxes after such a change of the assessment by the collector is void. Speed v. McKnight, 76 Miss. 723, 25 So. 872, 1899 Miss. LEXIS 26 (Miss. 1899).

Where land is assessed in part to a designated owner and in part to an unknown owner, a tax sale of the whole as one tract is void under prior similar enactment of this section [Code 1942, § 9923], such section requiring each tract separately assessed to be separately sold. Higdon v. Salter, 76 Miss. 766, 25 So. 864, 1899 Miss. LEXIS 21 (Miss. 1899).

Under previous similar enactment of this section [Code 1942, § 9923] a deed based on an assessment to “unknown owner” which described the land as “west part of § 7, township 7, range 2, containing 300 acres more or less” was not rendered void for uncertainty by proof that the 300 acres when laid off embraces several small tracts separately assessed, the taxes on which were paid. The sale passed title to the 300 acres less the tracts separately assessed and paid on. Herring v. Moses, 71 Miss. 620, 14 So. 437, 1893 Miss. LEXIS 130 (Miss. 1893).

16. Adequacy of sale price; assessment valuation.

Fees for tax deed were not “costs of tax sale,” and failure of bid to cover such fees did not invalidate sale. Crorow Hardwood Co. v. Moye, 161 Miss. 642, 137 So. 493, 1931 Miss. LEXIS 287 (Miss. 1931).

Tax collector may not sell delinquent lands to person bidding less than taxes and costs; tax deed undertaking to convey to purchaser bidding less than taxes and costs held void; statute requiring tax collector to strike off delinquent lands to state if no one bids whole amount of taxes and costs held mandatory; violation of statute requiring tax collector on failure of any one to bid whole amount of taxes and costs to strike off land to state held not cured by other statutes. Yazoo-Delta Mortg. Co. v. Lumbley, 149 Miss. 864, 116 So. 95, 1928 Miss. LEXIS 93 (Miss. 1928).

The tax collector is without authority to sell mill property worth several thousand dollars for delinquent tax of only $54, but is only required to sell such part as is necessary to bring the taxes. Stuard v. Southern Engine & Boiler Works, 100 Miss. 895, 57 So. 218, 1911 Miss. LEXIS 72 (Miss. 1911).

The failure of the tax assessor to fix the values of property for taxation at proper amounts does not void the assessment. North v. Culpepper, 97 Miss. 730, 53 So. 419, 1910 Miss. LEXIS 305 (Miss. 1910).

§ 27-41-61. Sales of land for taxes; sale of city or town lots.

Land in cities, towns, or villages shall be sold by lots or other subdivisions or descriptions by which it is assessed; and it shall not be necessary to offer less than a lot, but it shall not be an objection that less than a lot was sold if it bring enough to pay the taxes for which it is sold.

HISTORY: Codes, 1942, § 9924; Laws, 1934, ch. 188.

Cross References —

Sale of lands for nonpayment of municipal taxes, see §§21-33-63 through21-33-69.

How state lands in municipalities may be sold, see §29-1-67.

JUDICIAL DECISIONS

1. In general.

Separate tax sales of two or more lots assessed as an entirety at a single valuation impart no title to the purchaser and a tax collector’s deeds to lots so sold are void. House v. Gumble, 78 Miss. 259, 29 So. 71, 1900 Miss. LEXIS 124 (Miss. 1900).

§ 27-41-63. Sales of land for taxes; penalty for sale of land after taxes received.

If a tax collector sells any land after he shall have received the taxes due thereon, he shall refund to the purchaser the money paid and such sale shall be void.

HISTORY: Codes, 1942, § 9925; Laws, 1934, ch. 188; Laws, 1995, ch. 468, § 10, eff from and after passage (approved March 27, 1995).

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 859.

CJS.

85 C.J.S., Taxation § 1335.

JUDICIAL DECISIONS

1. In general.

This section [Codes 1942, § 9925] gives relief only to the owner and the immediate tax purchaser, so that a remote purchaser cannot recover thereunder on the tax collector’s bond, even though he purchased the land from the immediate tax purchaser in good faith. State use of Boyle v. Matthews, 196 Miss. 833, 18 So. 2d 156, 1944 Miss. LEXIS 262 (Miss. 1944).

Tax collector, in making out and filing a certified list of lands sold for taxes, is performing a duty solely for the public, and only the owners whose lands are sold and the immediate purchasers thereof have any special interest therein apart from the public generally; and, therefore, a remote tax purchaser who examined such list and relied thereon in purchasing from the immediate tax purchaser could not recover on the tax collector’s bond for the amount paid for the property and for improvements thereon because taxes had in fact been paid by the owner. State use of Boyle v. Matthews, 196 Miss. 833, 18 So. 2d 156, 1944 Miss. LEXIS 262 (Miss. 1944).

§ 27-41-65. Sales of land for taxes; sale of land not sold at regular time.

If from any cause a sale of any land for taxes which is liable to such sale shall not be made at the time appointed by law for such sale, it may be sold thereafter, in the same or a subsequent year, at any time designated therefor by order of the board of supervisors. Notice of a sale so ordered shall be given by advertising it in the manner prescribed by law for the sale of land for taxes; and the same shall be made at the same place and subject to all the provisions of law applicable to such sales at the time appointed by law. Lists of lands sold to the state and to individuals shall be filed in the office of the clerk of the chancery court within the same relative period of time after the sale as is allowed for filing such lists after sales at the regular time, and the clerk shall at once record them; and such lists shall be as valid and have the same effect and be subject to all the provisions of law applicable to such lists made of lands sold at the regular sale for taxes.

HISTORY: Codes, 1942, § 9926; Laws, 1934, ch. 188; Laws, 1936, ch. 150.

Cross References —

Sale of land not sold for municipal taxes at appointed time, see §21-33-65.

Second sale of certain property to be conducted in the manner prescribed under this section, see §27-41-59.

Supplementary method of sale at time other than regular time, see §27-41-67.

Postponement of sales because of emergency, see §27-41-69.

JUDICIAL DECISIONS

1. In general.

Tax title held valid where sale was ordered by board of supervisors to be held on first Monday of June, which was June 1st, and published notice carried this date, although sheriff’s certificate and printed columns of the rolls which provide for the dates of sales mistakenly bore date of sale as Monday, June 6th, since sheriff’s compliance with order and notice is presumed. Pinkerton v. Busby, 42 So. 2d 126 (Miss. 1949).

Tax sale of land made under order of board of supervisors is valid under this section [Code 1942, § 9926] when for any cause it is not made at required time. State v. Rogers, 206 Miss. 643, 39 So. 2d 533, 1949 Miss. LEXIS 289 (Miss. 1949).

The board of supervisors cannot fix a time subsequent to the regular time for tax sale until after the regular date has expired. Hooper v. Walker, 201 Miss. 158, 29 So. 2d 72, 1947 Miss. LEXIS 381 (Miss. 1947).

A tax sale held on a date after the regular time for such sales, which date was fixed by the board of supervisors by action taken before arrival of the regular time, was void. Hooper v. Walker, 201 Miss. 158, 29 So. 2d 72, 1947 Miss. LEXIS 381 (Miss. 1947).

Authority of board of supervisors to order sale of delinquent tax lands is limited strictly to that conferred by statute. Jackson v. Webster, 196 Miss. 778, 18 So. 2d 298, 1944 Miss. LEXIS 256 (Miss. 1944).

Where through oversight or inadvertence delinquent tax land is not advertised to be sold as required by Code 1942, § 9921, the delinquent taxpayer has the right to pay the taxes without imposition of damages and penalties until after the regular sale day, and if he is still delinquent the county board of supervisors is required to make a special order for its sale at a future date. Jackson v. Webster, 196 Miss. 778, 18 So. 2d 298, 1944 Miss. LEXIS 256 (Miss. 1944).

Where through oversight or inadvertence delinquent tax land is not advertised to be sold on the regular date required by Code 1942, § 9921, county board of supervisors does not have authority to make a special order providing for its advertisement and sale at a subsequent date until after the regular sales date has passed, as authorized by this section [Code 1942, § 9926] and Code 1942, § 9928, and a special order of the board made before sale date providing for the advertisement and sale of land at a subsequent date, as well as the tax sale on that date, is void, even though the latter date is subsequent to that of the regular sale date. Jackson v. Webster, 196 Miss. 778, 18 So. 2d 298, 1944 Miss. LEXIS 256 (Miss. 1944).

§ 27-41-67. Sales of land for taxes; sale of land not sold at regular time; supplementary method.

If from inadvertence or oversight a sale of any land for taxes which is liable to such sale shall not be made at the regular time appointed by law for such sale, it may be sold thereafter at any time designated therefor by an order of the board of supervisors, which order need not describe the land to be sold nor give the names of the owners of the land to be sold. Notice of a sale so ordered shall be given by advertising it in the manner prescribed by law for the sale of land for taxes; and the same shall be made at the same place and subject to all the provisions of law applicable to such sales at the time appointed by law. Lists of lands sold to the state and to individuals shall be filed in the office of the clerk of the chancery court within the same relative period of time after the sale as is allowed for filing such lists after sales at the regular time, and the clerk shall at once record them; and such lists shall be as valid and have the same effect and be subject to all the provisions of law applicable to such lists made of lands sold at the regular sale for taxes. This section shall not be construed as giving the tax collector any discretion to postpone the sale of lands from the time appointed by law for such sales.

HISTORY: Codes, 1880, § 558; 1892, § 3850; 1906, § 4367; Hemingway’s 1917, § 7006; 1930, § 3252; 1942, § 9928; Laws, 1902, ch. 67 (4); Laws, 1934, ch. 195.

Cross References —

Another method of sale at time other than regular time, see §27-41-65.

Postponement of sales because of emergency, see §27-41-69.

JUDICIAL DECISIONS

I. UNDER CURRENT LAW.

1. In general.

2. Notice.

3. Time of sale.

4.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. In general.

7. Time of sale.

8. Order for sale.

I. UNDER CURRENT LAW.

1. In general.

The order of board for the sale of land for taxes need not describe the land, but is sufficient if it definitely fixes the date for the sale and recites that no sales of land were made for delinquent taxes at the regular time fixed by law. Harlan v. Martin, 200 Miss. 667, 27 So. 2d 725, 1946 Miss. LEXIS 336 (Miss. 1946).

Authority of board of supervisors to order sale of delinquent tax lands is limited strictly to that conferred by statute. Jackson v. Webster, 196 Miss. 778, 18 So. 2d 298, 1944 Miss. LEXIS 256 (Miss. 1944).

2. Notice.

Where through oversight or inadvertence delinquent tax land is not advertised to be sold as required by Code 1942, § 9921, the delinquent taxpayer has the right to pay the taxes without imposition of damages and penalties until after the regular sale day, and if he is still delinquent board of supervisors is required to make a special order for its sale at a future date. Jackson v. Webster, 196 Miss. 778, 18 So. 2d 298, 1944 Miss. LEXIS 256 (Miss. 1944).

Where through oversight or inadvertence delinquent tax land is not advertised to be sold on the regular date required by Code 1942, § 9921, board of supervisors does not have authority to make a special order providing for its advertisement and sale at a subsequent date until after the regular sales date has passed, as authorized by this section [Code 1942, § 9928] and Code 1942, § 9926, and a special order of the board made before sale date providing for the advertisement and sale of land at a subsequent date, as well as the tax sale on that date, is void, even though the latter date is subsequent to that of the regular sale date. Jackson v. Webster, 196 Miss. 778, 18 So. 2d 298, 1944 Miss. LEXIS 256 (Miss. 1944).

3. Time of sale.

Tax title held valid where sale was ordered by board of supervisors to be held on first Monday of June, which was June 1st, and published notice carried this date, although sheriff’s certificate and printed columns of rolls which provide for the dates of sales mistakenly bore date of sale as Monday, June 6th, since sheriff’s compliance with order and notice is presumed. Pinkerton v. Busby, 42 So. 2d 126 (Miss. 1949).

The board of supervisors cannot fix a time subsequent to the regular time for tax sale until after the regular date has expired. Hooper v. Walker, 201 Miss. 158, 29 So. 2d 72, 1947 Miss. LEXIS 381 (Miss. 1947).

A tax sale held on a date after the regular time for such sales, which date was fixed by the board of supervisors by action taken before arrival of the regular time, was void. Hooper v. Walker, 201 Miss. 158, 29 So. 2d 72, 1947 Miss. LEXIS 381 (Miss. 1947).

Sale of land for drainage taxes, delinquent for a prior year, made by the tax collector on the first Monday of May, 1941, pursuant to an order of the supervisors designating that day for such sale, was legal as to the date of the sale. Jones v. Seward, 196 Miss. 446, 16 So. 2d 619, 1944 Miss. LEXIS 213 (Miss. 1944).

4.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. In general.

Filing of lists of lands sold to state five days after beginning date of delinquent tax sales, did not violate provision of previous similar enactment (Hemingway’s Code 1927, § 8297), requiring such lists to be immediately filed in the clerk’s office, so as to render void all tax sales in the county, especially in view of the large number of sales which took place. Barron v. Eason, 199 Miss. 739, 25 So. 2d 188, 1946 Miss. LEXIS 243 (Miss. 1946).

Complainants, suing to conform tax title under sale at date other than that fixed by statute, had burden to prove allegation of bill that tax collector’s deed was immediately filed in chancery clerk’s office. Salter v. Polk, 172 Miss. 263, 159 So. 855, 1935 Miss. LEXIS 138 (Miss. 1935).

Tax deed is prima facie evidence of legal assessment and sale of land, but is not prima facie evidence as to date of sale if sale is not made on day fixed by statute. Salter v. Polk, 172 Miss. 263, 159 So. 855, 1935 Miss. LEXIS 138 (Miss. 1935).

A tax collector is required to file his deed with the chancery clerk for the sale of land for taxes immediately, which means within a reasonable time. Fairley v. Albritton, 121 Miss. 714, 83 So. 801, 1920 Miss. LEXIS 115 (Miss. 1920).

An injunction suit against a corporation to prevent it disposing of the balance of its property until taxes due had been paid and for a decree in personam is not an attachment in chancery. Delta & Pine Land Co. v. Adams, 93 Miss. 340, 48 So. 190, 1908 Miss. LEXIS 165 (Miss. 1908).

7. Time of sale.

Under former section (Code 1930, § 3252) the tax collector is authorized to continue the sale after the date designated by the board of supervisors in its order directing such sale, from day to day if he deems it necessary in order to complete the sale of all the lands which he has been directed to sell. State v. Wilkinson, 197 Miss. 628, 20 So. 2d 193, 1944 Miss. LEXIS 327 (Miss. 1944).

Tax sale under former section (Code 1930, § 3252) was not void because made on December 8th instead of December 7th, the date designated by the board of supervisors in its order directing such sale. State v. Wilkinson, 197 Miss. 628, 20 So. 2d 193, 1944 Miss. LEXIS 327 (Miss. 1944).

Statute does not authorize sale of land, not sold on regular day, at a time thereafter designated by order of mayor and board of aldermen. Hemphill v. Wofford, 178 Miss. 687, 173 So. 426, 1937 Miss. LEXIS 224 (Miss. 1937).

8. Order for sale.

Where it was shown that the sheriff and tax collector did not sell all the lands which were delinquent for taxes for the preceding year at the appointed time, whereupon the board of supervisors, at a regular meeting, ordered the sheriff and tax collector to advertise and sell all of such lands at a later time, the sale made by the sheriff and tax collector pursuant to such order was valid. Harmon v. Buckwalter, 233 Miss. 761, 102 So. 2d 895, 1958 Miss. LEXIS 438 (Miss. 1958).

Where no sale of land delinquent for 1929 taxes was made on first Monday of April, 1930, which was regular time appointed by law, order of board of supervisors authorizing sheriff and tax collector to sell all lands in county delinquent for 1929 taxes on first Monday in May held to sufficiently describe lands to be sold. Bass v. Batson, 171 Miss. 273, 157 So. 530, 1934 Miss. LEXIS 245 (Miss. 1934).

§ 27-41-69. Sales of land for taxes; postponement of sales because of emergency.

In case of grave public emergency, to be determined by the Commissioner of Revenue of the Department of Revenue, with the approval of the Governor and Attorney General, the Commissioner of Revenue, may postpone in any county the date fixed by law for the sale of lands for delinquent taxes. In the event any such sale is postponed, the Commissioner of Revenue of the Department of Revenue, with the approval of the Governor and Attorney General, shall designate a date for such sale. Notice of a sale shall be given by advertising it in the manner prescribed by law for the sale of land for taxes; and the same shall be made at the same place and subject to all the provisions of law applicable to such sales at the time appointed by law, and lists of lands sold to the state and to individuals shall be filed in the office of the clerk of the chancery court within the same relative period of time after the sale as is allowed for filing such lists after sales at the regular time, and the clerk shall at once record them; and such lists shall be as valid and have the same effect and be subject to all the provisions of law applicable to such lists made of lands sold at the regular sale for taxes. The Commissioner of Revenue of the Department of Revenue shall provide notice to the clerk of the board of supervisors of the postponement of any sale for taxes in such county and the clerk of the board of supervisors shall enter such notice on the minutes of the board, but the failure of the Commissioner of Revenue to so notify the clerk of the board of supervisors to so record the same shall not invalidate any sale made hereunder.

HISTORY: Codes, 1942, § 9929; Laws, 1934, ch. 195; Laws, 2009, ch. 492, § 82, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 144 provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective from and after July 1, 2010, substituted “Commissioner of Revenue of the Department of Revenue” and “Commissioner of Revenue” for “chairman of the state tax commission” throughout; deleted “by an order spread upon the minutes of the tax commission” preceding “postpone in any county” in the first sentence; deleted “in the order postponing such sale” preceding “shall designate a date” in the second sentence; deleted “so ordered” preceding “shall be given” in the third sentence; and in the last sentence, substituted “shall provide notice” for ““shall certify,” “supervisors of the postponement of any sale” for “supervisors a copy of the order postponing any sale” and “so notify the clerk” for “so certify said order or of the clerk.”

Cross References —

How land not sold at regular time may be sold, see §§27-41-65,27-41-67.

Commissioner of revenue of the department of revenue, see §§27-3-3,27-3-4.

§ 27-41-71. Sales of land for taxes; suits for prior sales.

No civil suit or action shall hereafter be brought by or on behalf of the state or any of its districts, municipalities or political subdivisions on account of the failure, prior to the passage of this chapter, of any tax collector, whether county, district, municipal or levee district, to have held any tax sale of lands for delinquent taxes on the date fixed therefor by law.

HISTORY: Codes, 1942, § 9930; Laws, 1934, ch. 195.

§ 27-41-73. Sales of land for taxes; failure of purchaser to pay bid.

If the purchaser of land at tax sale shall not immediately pay the amount of his bid, the collector shall offer the land again; and if some person will not then bid the amount of taxes and costs, it shall be struck off to the state, as in other cases; but the first purchaser shall be liable for the amount of his bid, to be collected by suit by tax collector in the name of the state. On the same being collected, the tax collector shall notify the chancery clerk of the county, and the clerk shall strike the said lands from the records of land sold to the state, and shall enter said land on the list of lands sold to individuals to be subsequently dealt with as other lands sold to individuals.

HISTORY: Codes, 1942, § 9932; Laws, 1934, ch. 188.

JUDICIAL DECISIONS

1. In general.

This section [Code 1942, § 9932], has regard to the interest of the state in securing its revenue and not that of delinquent taxpayers and in so far as it requires the bid to be immediately paid is directory. The word “immediately” has reference to the course of business with reference to which it is used and reasonable compliance with the spirit and purpose of the statute is all that is required. Judah v. Brothers, 72 Miss. 616, 17 So. 752, 1895 Miss. LEXIS 27 (Miss. 1895).

A tax sale is not void merely because the collector to suit his own convenience and that of the purchaser did not collect the bid and execute the deed until three or four days after the sale. Judah v. Brothers, 72 Miss. 616, 17 So. 752, 1895 Miss. LEXIS 27 (Miss. 1895).

§ 27-41-75. Sales of land for taxes; receipt to purchaser.

The tax collector shall, upon payment of the purchase price, deliver to the purchaser of lands sold for taxes a receipt showing the amount paid, a description of the land sold, the amount of taxes due thereon, and the date of the sale; and such receipt signed by the tax collector shall be evidence of the purchase of said land by said purchaser. The state auditor shall prescribe the form to be used for said receipt.

HISTORY: Codes, 1942, § 9933; Laws, 1934, ch. 188.

Editor’s Notes —

Section7-7-2, as added by Laws of 1984, Chapter 488, § 90, and amended by Laws of 1985, Chapter 455, § 14 and Laws of 1986, Chapter 499, § 1, provided, at subsection (2) therein, that the words “state auditor of public accounts,” “state auditor”, and “auditor” appearing in the laws of the state in connection with the performance of auditor’s functions transferred to the state fiscal management board, shall be the state fiscal management board, and, more particularly, such words or terms shall mean the state fiscal management board whenever they appear. Thereafter, Laws of 1989, Chapter 532, § 2, amended §7-7-2 to provide that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer, and, more particularly, such words or terms shall mean the State Fiscal Officer whenever they appear. Subsequently, Laws of 1989, ch. 544, § 17, effective July 1, 1989, and codified as §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

JUDICIAL DECISIONS

1. In general.

The failure of sheriff to sign the list of lands sold for taxes when he transmits the same to the clerk, or the failure to certify to the same, does not render the tax sale void. Darby v. Hunt, 209 Miss. 738, 48 So. 2d 359, 1950 Miss. LEXIS 436 (Miss. 1950).

If a citizen appears at a valid tax sale, purchases land, pays the necessary price therefor and obtains a tax sale receipt, he is entitled to a deed of conveyance for the property purchased, after the period of redemption has expired and where the property has not been redeemed from the sale. Darby v. Hunt, 209 Miss. 738, 48 So. 2d 359, 1950 Miss. LEXIS 436 (Miss. 1950).

Where a purchaser at a tax sale bought some land and a receipt was signed by sheriff and the sheriff failed to transmit the list of land sold to the clerk, the plaintiff could sue the sheriff for damages sustained. Darby v. Hunt, 209 Miss. 738, 48 So. 2d 359, 1950 Miss. LEXIS 436 (Miss. 1950).

Under this section [Code 1942, § 9933], requiring tax collector to deliver receipt to purchaser, and Code 1942, § 9936, pertaining to tax collector’s list of tax sales, a definite right or interest in the land sold at the tax sale is conveyed by the tax collector, which, when he performs his duty, constitutes a “conveyance” within the purview of statute allowing tax collector fee for each conveyance of land sold to individuals for taxes. Seward v. Dogan, 198 Miss. 419, 21 So. 2d 292, 1945 Miss. LEXIS 212 (Miss. 1945).

§ 27-41-77. Sales of land for taxes; disposition of excess in amount bid.

If any land be sold for more than the amount of taxes due and all costs, the tax collector shall report the amount of excess to the chancery clerk, and on his receipt warrant therefor, shall pay the same into the county treasury. The board of supervisors is directed to transfer all such funds so received to the general funds of the county. If the land be redeemed, or the title of the purchaser be defeated or set aside in any way or for any reason, such excess shall be retained by the county. If only a part of the land be redeemed, the excess shall be apportioned ratably to the amount of taxes due at the time of the sale on the respective parts. The owner of the land may demand of the tax collector a memorandum or receipt showing the amount of excess if any, and, upon the expiration of the period of redemption, without the property being redeemed, such excess shall, upon the request of the owner, be paid to said owner. If the owner of the property does not request payment of the excess within two (2) years from the expiration of the period of redemption, the excess shall be retained by the county. Whenever any person shall present a claim against the excess fund, within the time period provided, certified to by the chancery clerk, the board of supervisors shall order a warrant to issue therefor on the general county fund.

HISTORY: Codes, 1942, § 9934; Laws, 1934, ch. 188; Laws, 1995, ch. 468, § 11, eff from and after passage (approved March 27, 1995).

OPINIONS OF THE ATTORNEY GENERAL

A board of supervisors has no authority to refund to the purchaser at a tax sale any excess over the mount of taxes due and all costs. Bailey, Nov. 14, 1997, A.G. Op. #97-0736.

A purchaser at a tax sale that is declared void is entitled to a refund of “the purchase paid for lands erroneously sold for taxes,” even in a situation where the purchaser paid in excess of the taxes due and costs. Myers, July 28, 2000, A.G. Op. #2000-0410.

A minimum overbid cannot be set at county tax sales. Garner, Sept. 21, 2001, A.G. Op. #01-0590.

JUDICIAL DECISIONS

I. UNDER CURRENT LAW.

1.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. In general.

I. UNDER CURRENT LAW.

1.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. In general.

Tax collector’s liability to repay excess arises only when redemption is effected, and he is not liable for interest thereon before redemption. Bank of Indianola v. Dodds, 90 Miss. 767, 44 So. 767, 1907 Miss. LEXIS 118 (Miss. 1907).

§ 27-41-79. Sales of land for taxes; certified lists of lands sold.

The tax collector shall on or before the second Monday of May and on or before the second Monday of October of each year, transmit to the clerk of the chancery court of the county separate certified lists of the lands struck off by him to the state and that sold to individuals, specifying to whom assessed, the date of sale, the amount of taxes for which sale was made, and each item of cost incident thereto, and where sold to individuals, the name of the purchaser, such sale to be separately recorded by the clerk in a book kept by him for that purpose. Except as otherwise provided in Section 27-41-49, all such lists shall vest in the state or in the individual purchaser thereof a perfect title to the land sold for taxes, but without the right of possession for the period of and subject to the right of redemption; but a failure to transmit or record a list or a defective list shall not affect or render the title void. If the tax collector or clerk shall fail to perform the duties herein prescribed, he shall be liable to the party injured by such default in the penal sum of Twenty-five Dollars ($25.00), and also on his official bond for the actual damage sustained. The lists hereinabove provided shall, when filed with the clerk, be notice to all persons in the same manner as are deeds when filed for record. The lists of lands hereinabove referred to shall be filed by the tax collector in May for sales made in April and in October for sales made in September, respectively.

HISTORY: Codes, 1942, § 9935; Laws, 1934, ch. 188; Laws, 1968, ch. 361, § 43; Laws, 2011, ch. 429, § 2, eff from and after July 1, 2011.

Amendment Notes —

The 2011 amendment added “Except as otherwise provided in Section 27-41-49” at the beginning of the second sentence.

Cross References —

Recording lists of lands sold for municipal taxes, see §§21-33-63,21-33-67.

Description of land in making assessment, see §27-35-61.

Redemption of land from tax sale, see §27-45-1 et seq.

Conveyances to individuals, see §27-45-23.

Recording lists of lands sold to state for taxes, see §29-1-21.

Sale of state tax forfeited lands, see §29-1-39.

Lists of lands sold for drainage taxes, see §51-31-133.

OPINIONS OF THE ATTORNEY GENERAL

Perfect title, without right of possession for period of and subject to right of redemption, vests to purchaser of land at tax sale; purchaser of record is required to convey his interest to other party before county is legally authorized to acknowledge change of interests in real estate. Walker, Jan. 24, 1990, A.G. Op. #90-0002.

When property was struck off to the City after a 1992 tax sale, the city obtained a perfect title, without the right of possession and subject to redemption. If the property is not redeemed within the two year redemption period, perfect title with immediate right of possession of the property vests in the City. See Sections 21-33-69, 21-33-63. Navarro, August 23, 1995, A.G. Op. #95-0554.

As provided in Section 27-41-79, the tax collector’s list of lands sold operates to transfer title to the purchaser. The clerk’s deed is evidence of the right of possession and that the redemption period as run. The lack of deed does not defeat the transfer of title. Navarro, August 23, 1995, A.G. Op. #95-0554.

In regard to property that a county acquired after a tax sale, the county succeeded to and acquired the rights of possession and redemption belonging to the former owner and could redeem the property from the tax sale, including the payment of accrued interest. Griffith, March 31, 2000, A.G. Op. #2000-0167.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation §§ 857 et seq.

2 Am. Jur. Pl & Pr Forms (Rev), Assistance, Writ of, Form 3 (petition for writ of assistance to obtain possession after tax sale).

17 Am. Jur. Legal Forms 2d, State and Local Taxation §§ 238:74, 238:75 (tax deed).

12 Am. Jur. Legal Forms, Taxation, Forms 12:362-12:366 (tax deed).

CJS.

85 C.J.S., Taxation §§ 1308 et seq., 1336 et seq.

JUDICIAL DECISIONS

1. In general.

2. Validity and effect of tax sale.

3. —Title of state or purchaser.

4. Liability of sheriff and clerk.

5. Liability of tax collector.

1. In general.

Provision of liability in Miss. Code Ann. §27-41-79 for a tax collector who fails to properly file the tax-sale list is applicable to municipal tax collectors in addition to those duties imposed by Miss. Code Ann. §21-33-63; the liability provision applies to municipal tax collectors because Miss. Code Ann. §27-41-5 states that the provisions of Chapter 41 shall apply to all municipalities in the State of Mississippi, and Miss. Code Ann. §21-33-53 prescribes the duties of the tax collector. Booneville Collision Repair, Inc. v. City of Booneville, 152 So.3d 265, 2014 Miss. LEXIS 582 (Miss. 2014).

Accurate land records are vital to the proper functioning of government, and the tax collector’s statutory duty to file the tax-sale list implicates the government’s strong interest in assuring accurate land-sale records; because the tax-sale list is filed once tax assessment and collection is complete, the act of filing the list is attenuated from the assessment and collection of taxes. Booneville Collision Repair, Inc. v. City of Booneville, 152 So.3d 265, 2014 Miss. LEXIS 582 (Miss. 2014).

Overarching purpose behind the duty to file the tax-sale list is to provide notice, and the reason the tax collector must file the tax-sale list with the clerk of the chancery court is to provide notice to the public of land transfers and to assure the correctness of the chancery clerk’s land records; this distinctive purpose of providing notice is completely unrelated to the assessment and collection of taxes. Booneville Collision Repair, Inc. v. City of Booneville, 152 So.3d 265, 2014 Miss. LEXIS 582 (Miss. 2014).

Purchaser was not judicially estopped from arguing a remedy under the statute because it did not benefit from its position that the action was governed by the Mississippi Tort Claims Act; also, the purchaser consistently argued that the statute applied and provided a remedy. Booneville Collision Repair, Inc. v. City of Booneville, 152 So.3d 265, 2014 Miss. LEXIS 582 (Miss. 2014).

Issue of the liability of a city and its tax collector under the statute clearly was placed before the chancery court by the implied consent of the parties because the city and tax collector raised no objection to the issue and requested additional time for briefing, the parties thoroughly briefed the issue, and the trial court ruled on the issue. Booneville Collision Repair, Inc. v. City of Booneville, 152 So.3d 265, 2014 Miss. LEXIS 582 (Miss. 2014).

A conveyance from the chancery clerk is necessary to transfer title to the tax purchaser, where the sheriff and the tax collector’s list of tax sale has been duly made and filed with the clerk. Powe v. Brantley, 210 Miss. 627, 50 So. 2d 229, 1951 Miss. LEXIS 300 (Miss. 1951).

The word “conveyance” as used in Code 1942, § 716, which provides that three years’ actual occupation of land held under a conveyance by a tax collector shall bar suit to recover such land, does not necessarily mean a deed of conveyance to be executed by the chancery clerk under Code 1942, § 9958, providing for execution of deeds of conveyance to individuals purchasing land at tax sales. Powe v. Brantley, 210 Miss. 627, 50 So. 2d 229, 1951 Miss. LEXIS 300 (Miss. 1951).

Under this section [Code 1942, § 9935] and Code 1942, § 9948, it is the duty of tax collector, in making out his list to be filed with chancery clerk of land sold to the state, to enter for each separate assessment (1) the date when sold, (2) to whom assessed, (3) the description, (4) the number of acres, and (5) the valuation, after which he should extend on the list opposite each separate assessment the statement (a) of the various items of the original or basic ad valorem taxes including district levies, (b) of the damages, (c) of the fees and (d) of the total taxes and costs. State v. Wilkinson, 197 Miss. 628, 20 So. 2d 193, 1944 Miss. LEXIS 327 (Miss. 1944).

2. Validity and effect of tax sale.

Tax collector’s list, which is equally capable of interpretation that he made two sales of adjoining tracts of land separately assessed or that he made only one sale, presents self-contained latent ambiguity, and testimony of two private persons who were bidders at sale is admissible to show two sales of land were made. Claughton v. Leavenworth, 204 Miss. 595, 37 So. 2d 776, 1948 Miss. LEXIS 392 (Miss. 1948).

Fact that tax collector’s certificate attached to the list of state sales filed with the chancery clerk erroneously stated that the sales were made September 2, 1929 for delinquent taxes for fiscal year 1929, rather than for the year 1928, did not invalidate tax sale, since mere clerical error was involved and complainants’ pleadings and documentary evidence in the case showed that the sales were for 1928 taxes. Barron v. Eason, 199 Miss. 739, 25 So. 2d 188, 1946 Miss. LEXIS 243 (Miss. 1946).

Failure to group together in one description on the list of land sold to the state for taxes as required by Code 1930, § 3256, five separately assessed parcels comprising one tract, does not raise presumption that they were not offered for sale and sold in five separate sales as required by Code 1930, § 3249, so as to render the tax sale void, in the absence of other circumstances showing that more than one sale was made. State v. Wilkinson, 197 Miss. 628, 20 So. 2d 193, 1944 Miss. LEXIS 327 (Miss. 1944).

Presumption arises that tax collector, in striking off land to the state at tax sale, properly offered the land for sale as required by Code 1930, §§ 3249 and 3256, in the absence of evidence on the list of land sold to the state for taxes or other proof to the contrary. State v. Wilkinson, 197 Miss. 628, 20 So. 2d 193, 1944 Miss. LEXIS 327 (Miss. 1944).

Where it does not affirmatively appear on the face of the list of land sold to the state for taxes as provided by Code 1930, § 3256, that the lands were not first offered to individuals in the manner required by Code 1930, § 3249, or that all of the lands comprising the tract and described in such list, even though listed as separate parcels, were not thereafter struck off to the state as one sale for the several sums, listed as total taxes and costs against each separate parcel, the presumption prevails that they were first offered to individuals and later struck off to the state as one sale. State v. Wilkinson, 197 Miss. 628, 20 So. 2d 193, 1944 Miss. LEXIS 327 (Miss. 1944).

List of land sold to the state for taxes as provided by Code 1930, § 3256, has effect of vesting title in the state by one conveyance of all the land described, if sold according to law. State v. Wilkinson, 197 Miss. 628, 20 So. 2d 193, 1944 Miss. LEXIS 327 (Miss. 1944).

Evidence consisting of township maps showing that five parcels of land comprised one tract, and certified list of land sold to the state, as transmitted by the tax collected to the chancery clerk, disclosing the total of all taxes and costs assessed or claimed against each parcel, and that the sales of different lands assessed to other owners and comprising a single tract were made a part of such tract on two different days, was insufficient to overcome presumption that the tract was validly sold to the state. State v. Wilkinson, 197 Miss. 628, 20 So. 2d 193, 1944 Miss. LEXIS 327 (Miss. 1944).

If tax collector struck off in consecutive order several separate parcels as one sale to the state for the several amounts of taxes and the incident costs, collector’s failure to note as one total sum what the several amounts of taxes and costs would make in the aggregate by simple addition would not vitiate the sale, where his list furnished all of the data required by the statute to show “the amount of taxes for which the sale was made” and “each item of costs incident thereto.” State v. Wilkinson, 197 Miss. 628, 20 So. 2d 193, 1944 Miss. LEXIS 327 (Miss. 1944).

3. —Title of state or purchaser.

Where, subject to the sale of land for nonpayment of special improvement assessments but prior to the sale’s maturity, the state highway commission took a deed to the property from the owner of record, it acquired only the former owner’s equity of redemption; and when the commission failed to redeem the property within the two year statutory period it had no further interest in the lands, and the purchaser at the tax sale became vested with a perfect legal title. Equity Services Co. v. Mississippi State Highway Com., 192 So. 2d 431, 1966 Miss. LEXIS 1258 (Miss. 1966).

Lists of land sold for nonpayment of taxes served to vest the purchaser with a perfect title to the land sold, without right to possession and subject to right of redemption, and the lists when filed with the chancery clerk are notice to all persons as are deeds when filed for record, and a purchaser at a tax sale was a necessary party to an eminent domain action filed before the period of redemption had expired. Mississippi State Highway Com. v. Casey, 253 Miss. 685, 178 So. 2d 859, 1965 Miss. LEXIS 1033 (Miss. 1965).

Where land is sold to state at a tax sale the state becomes the owner of the land and the taxes before due are discharged as a demand against the former owner and after the sale and during the time allowed for redemption, the state has an inchoate title to the land which may or may not ripen into a perfect title. State v. Rogers, 206 Miss. 643, 39 So. 2d 533, 1949 Miss. LEXIS 289 (Miss. 1949).

Purchaser of property receives no title under void tax sale. Tardo v. Sterling, 205 Miss. 439, 38 So. 2d 911, 1949 Miss. LEXIS 440 (Miss. 1949).

Tax sale purporting to convey entire property does not convey to tax purchaser minerals in the land separately owned and separately assessed by tax collector, when the tax roll in hands of collector showed the separate assessment and roll, as well as copies of tax receipts, disclosed fact that taxes on minerals for two years before sale had actually been paid. McNatt v. Hyman, 204 Miss. 824, 36 So. 2d 161, 1948 Miss. LEXIS 409 (Miss. 1948).

Tax purchaser is not innocent purchaser for value, but takes title subject to all infirmities. James v. Shaffer, 202 Miss. 565, 32 So. 2d 749, 1947 Miss. LEXIS 318 (Miss. 1947); McNatt v. Hyman, 204 Miss. 824, 36 So. 2d 161, 1948 Miss. LEXIS 409 (Miss. 1948); James v. Tax Inv. Co., 206 Miss. 605, 40 So. 2d 539, 1949 Miss. LEXIS 287 (Miss. 1949).

A tax sale under an assessment of land by valid description, even though not assessed to the true owner, when the assessment is shown by the certified list thereof, vests in the state or the individual purchaser “a perfect title to the land sold for taxes.” Stern v. Parker, 200 Miss. 27, 25 So. 2d 787, 1946 Miss. LEXIS 266 (Miss. 1946).

4. Liability of sheriff and clerk.

The provision pertaining to liability of the sheriff or clerk on his bond for actual damages sustained deals solely with the requirement that the tax collector shall transmit to the clerk a certified list of lands sold by him and that the clerk shall record it in a book kept for that purpose. Accordingly, this section [Code 1942, § 9935] has no application in action by a remote tax purchaser to recover on tax collector’s bond the amount paid for the property and for improvements thereon because the taxes had in fact been paid by the owner, where there was no default in transmitting to the clerk the tax collector’s list of lands sold. State use of Boyle v. Matthews, 196 Miss. 833, 18 So. 2d 156, 1944 Miss. LEXIS 262 (Miss. 1944).

Tax collector, in making out and filing certified list of lands sold for taxes, is performing a duty solely for the public, and only owners whose lands were sold and the immediate purchasers thereof have any special interest therein apart from the public generally; and, therefore, a remote tax purchaser who examined such list and relied thereon in purchasing land from the immediate tax purchaser could not recover on tax collector’s bond for the amount paid for the property and for improvements thereon because taxes had in fact been paid by the owner. State use of Boyle v. Matthews, 196 Miss. 833, 18 So. 2d 156, 1944 Miss. LEXIS 262 (Miss. 1944).

5. Liability of tax collector.

Statute mandates the tax collector to act and positively imposes upon the tax collector the duty to file the tax-sale list with the chancery clerk; because there is no element of choice or judgment, the duty is ministerial, and the Mississippi Tort Claims Act affords no immunity. Booneville Collision Repair, Inc. v. City of Booneville, 152 So.3d 265, 2014 Miss. LEXIS 582 (Miss. 2014).

Mississippi Tort Claims Act (MTCA) did not provide a city and its tax collector with immunity from suit on a purchaser’s negligence claim; because the overarching purpose of filing the tax-sale list is to provide notice, and the tax collector’s failure to file the tax-sale list does not arise out of the assessment or collection of any tax or fee under the MTCA. Booneville Collision Repair, Inc. v. City of Booneville, 152 So.3d 265, 2014 Miss. LEXIS 582 (Miss. 2014).

Purchaser’s claim that a municipal tax collector failed to file the tax-sale list as required by the statute was based on the tax collector’s failure to perform her official and statutory duty, and because it was not a tort claim, it was not governed by the Mississippi Tort Claims Act (MTCA); the purchaser’s negligence action was governed by the MTCA, but its suit based on the statute was a separate claim not subject to the MTCA. Booneville Collision Repair, Inc. v. City of Booneville, 152 So.3d 265, 2014 Miss. LEXIS 582 (Miss. 2014).

Trial court erred by dismissing a purchaser’s claim that a county, city, and municipal tax collector were liable under the statute because the purchaser stated a claim under the statute; the purchaser was an intended claimant under the statute, which stated that the tax collector would be liable to any party injured Booneville Collision Repair, Inc. v. City of Booneville, 152 So.3d 265, 2014 Miss. LEXIS 582 (Miss. 2014).

§ 27-41-81. Sales of land for taxes; certified lists of lands sold.

The tax collector shall on or before the first Monday of June transmit to the clerk of the chancery court of the county separate certified lists of the lands struck off by him to the state and that sold to individuals, specifying to whom assessed, the day of the sale, the amount of taxes for which the sale was made and each item of cost incidental thereto, and, where sold to individuals, the name of the purchaser, to be separately recorded by the clerk in books kept by him for that purpose. Except as otherwise provided in Section 27-41-59, the lists shall vest in the state or the individual purchaser thereof a perfect title to the land sold for taxes, but without the right of possession and subject to the right of redemption; but a failure to transmit or record a list, or a defective list, shall not affect or render the title void. If the tax collector or clerk shall fail to perform the duties herein prescribed, he shall be liable to the party injured by such default in the penal sum of Twenty-five Dollars ($25.00), and also on his bond for the actual damages sustained.

The list hereinabove provided shall, when filed with the clerk, be notice to all persons in the same manner as are deeds when filed for record.

HISTORY: Codes, Hutchinson’s 1848, ch. 8, art. 17 (26); 1857, ch. 3, art. 36; 1871, § 1698; 1880, § 523; 1892, §§ 3815, 3818; 1906, §§ 2933, 4333; Hemingway’s 1917, §§ 5268, 6967; 1930, § 3256; 1942, § 9936; Laws, 1912, ch. 230; Laws, 1922, ch. 241; Laws, 1934, ch. 200; Laws, 1935, Ex. ch. 39; Laws, 1936, ch. 307; Laws, 1968, ch. 361, § 44 eff from and after January 1, 1972; Laws, 2011, ch. 429, § 3, eff from and after July 1, 2011.

Amendment Notes —

The 2011 amendment added “Except as otherwise provided in Section 27-41-59” at the beginning of the second sentence; and made a minor stylistic change.

Cross References —

Recording lists of lands sold for municipal taxes, see §§21-33-63,21-33-67.

Description of land in making assessment, see §27-35-61.

Redemption of land from tax sale, see §27-45-1 et seq.

Conveyances to individuals, see §27-45-23.

Recording lists of lands sold to state for taxes, see §29-1-21.

Sale of state tax forfeited lands, see §29-1-39.

Lists of lands sold for drainage taxes, see §51-31-133.

OPINIONS OF THE ATTORNEY GENERAL

Where lands were sold or patented by the state after January 1st, 1936, such lands were not taxable for said year. 1935-37, A.G. Op. p. 109.

When lands are sold to the state a perfect title is in the state subject to the right of redemption. If redeemed prior to the expiration of the time for redemption the lands are assessed in the name of the owner at the time of the sale. This is done in order that the amount necessary to redeem may be fixed. Unless the lands are redeemed within the time allowed by law, the title is in the state as of the date of the sale. 1935-37, A.G. Op. p. 109.

Purchaser at tax sale is record owner of land without right of possession and subject to redemption; further, when redemption has ended tax purchaser has right of possession even if clerk does not give tax deed and tax purchaser is owner of property for all purposes and is subject to taxation for ownership of property. Brumfield Oct. 21, 1993, A.G. Op. #93-0734.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation §§ 857 et seq.

17 Am. Jur. Legal Forms 2d, State and Local Taxation §§ 238:74, 238:75 (tax deed).

12 Am. Jur. Legal Forms, Taxation, Forms 12:362-12:366 (tax deed).

2 Am. Jur. Pl & Pr Forms (Rev), Assistance, Writ of, Form 3 (petition for writ of assistance to obtain possession after tax sale).

CJS.

85 C.J.S., Taxation §§ 1308 et seq., 1336 et seq.

JUDICIAL DECISIONS

I. UNDER CURRENT LAW.

1. In general.

2. Lists of property sold and effect thereof.

3. Conveyance to purchaser.

4. Rights and liability of former owner.

5.-10. [Reserved for future use.]

II. UNDER FORMER LAW.

11. In general.

12. Failure to make and file list.

13. Conveyance to purchaser.

I. UNDER CURRENT LAW.

1. In general.

Court, if it can do so, must harmonize Code 1942, §§ 3936 (as amended by Laws, 1944, chap. 179, § 1(D), subsection (d)), 9936, and 9958, which were adopted by the legislature at the same time. Seward v. Dogan, 198 Miss. 419, 21 So. 2d 292, 1945 Miss. LEXIS 212 (Miss. 1945).

2. Lists of property sold and effect thereof.

Lists of land sold for nonpayment of taxes served to vest the purchaser with a perfect title to the land sold, without right to possession and subject to right of redemption, and the lists when filed with the chancery clerk are notice to all persons as are deeds when filed for record, and a purchaser at a tax sale was a necessary party to an eminent domain action filed before the period of redemption had expired. Mississippi State Highway Com. v. Casey, 253 Miss. 685, 178 So. 2d 859, 1965 Miss. LEXIS 1033 (Miss. 1965).

The tax collector’s list of lands sold operates to transfer the title to the individual purchaser and the clerk’s deed is simply evidence of right of possession and that the redemption right had expired. Stockstill v. Bennett, 215 Miss. 417, 61 So. 2d 154, 1952 Miss. LEXIS 581 (Miss. 1952).

The failure of sheriff to sign the list of lands sold for taxes when he transmits the same to the clerk, or the failure to certify to the same, does not render the tax sale void. Darby v. Hunt, 209 Miss. 738, 48 So. 2d 359, 1950 Miss. LEXIS 436 (Miss. 1950).

Where a purchaser at a tax sale bought some land and a receipt was signed by sheriff and the sheriff failed to transmit the list of land sold to the clerk, the plaintiff could sue the sheriff for damages sustained. Darby v. Hunt, 209 Miss. 738, 48 So. 2d 359, 1950 Miss. LEXIS 436 (Miss. 1950).

It is the list, not the certificate, which conveys title to the state. Slush v. Patterson, 201 Miss. 113, 28 So. 2d 738, 1947 Miss. LEXIS 376 (Miss. 1947).

Sale of land to the state was void where, although each tract was separately described each time in the notice of sale and in the list of lands sold, there was no special separate calculation of the state tax, the county tax and the damages as to the several tracts, but only a total calculation based upon the sum of all of the values of all of the parcels together and a total of all the taxes and all of the damages calculated on the unification of the several parcels. Slush v. Patterson, 201 Miss. 113, 28 So. 2d 738, 1947 Miss. LEXIS 376 (Miss. 1947).

This section [Code 1942, § 9936], under similar enactment as Code 1930, § 3256, does not require immediate filing of the list of lands sold to the state for taxes. Harlan v. Martin, 200 Miss. 667, 27 So. 2d 725, 1946 Miss. LEXIS 336 (Miss. 1946).

A tax sale under an assessment of land by valid description, even though not assessed to the true owner, when the assessment is shown by the certified list thereof, vests in the state or the individual purchaser “a perfect title to the land sold for taxes.” Stern v. Parker, 200 Miss. 27, 25 So. 2d 787, 1946 Miss. LEXIS 266 (Miss. 1946).

Fact that tax collector’s certificate attached to the list of state sales filed with the chancery clerk erroneously stated that the sales were made September 2, 1929, for delinquent taxes for fiscal year 1929, rather than for the year 1928, did not invalidate tax sale, since mere clerical error was involved and complainants’ pleadings and documentary evidence in the case showed that the sales were for 1928 taxes. Barron v. Eason, 199 Miss. 739, 25 So. 2d 188, 1946 Miss. LEXIS 243 (Miss. 1946).

Legislature, in amending previous statutes by Code 1930, § 3256, Code 1942, § 9936, intended to avoid previous court decisions contrary to the provisions of the amendment that “a failure to transmit or record a list, or a defective list, shall not affect or render the title void.” Clanton v. Callender, 198 Miss. 614, 22 So. 2d 487, 1945 Miss. LEXIS 233 (Miss. 1945).

By virtue of amendment that “failure to transmit or record a list, or a defective list, shall not affect or render the title void,” a defective certificate, or even a list which has not been certified, as where the tax collector fails to sign the certificate, does not render the state’s title to land struck off to it at tax sale void. Clanton v. Callender, 198 Miss. 614, 22 So. 2d 487, 1945 Miss. LEXIS 233 (Miss. 1945).

Under this section [Code 1942, § 9936], the tax collector’s list of tax sales confers on purchaser an inchoate right in the land defeasible only by redemption, which list, when recorded, is notice to all persons in the same manner as are deeds when filed for record. Seward v. Dogan, 198 Miss. 419, 21 So. 2d 292, 1945 Miss. LEXIS 212 (Miss. 1945).

Tax collector, in making out and filing certified list of lands sold for taxes, is performing a duty solely for the public, and only owners whose lands were sold and immediate purchasers thereof have any special interest therein apart from the public generally; and therefore, a remote tax purchaser who examined such list and relied thereon in purchasing land from an immediate tax purchaser could not recover on tax collector’s bond for the amount paid for the property and for improvements thereon because taxes had in fact been paid by the owner. State use of Boyle v. Matthews, 196 Miss. 833, 18 So. 2d 156, 1944 Miss. LEXIS 262 (Miss. 1944).

3. Conveyance to purchaser.

Under this section [Code 1942, § 9936] and Code 1942, § 9933, requiring tax collector to deliver receipt to purchaser, a definite right or interest in the land sold at the tax sale is conveyed by the tax collector, which, when he performs his duty, constitutes a “conveyance” within the purview of Code 1942, § 3936(d), as amended by Laws 1944, chap 179, § 1(D), subsection (d), allowing tax collector fee of $1 for each conveyance of land sold to individuals for taxes. Seward v. Dogan, 198 Miss. 419, 21 So. 2d 292, 1945 Miss. LEXIS 212 (Miss. 1945); Powe v. Brantley, 210 Miss. 627, 50 So. 2d 229, 1951 Miss. LEXIS 300 (Miss. 1951).

A conveyance from the chancery clerk is necessary to transfer title to the tax purchaser, where the sheriff and the tax collector’s list of tax sale has been duly made and filed with the clerk. Powe v. Brantley, 210 Miss. 627, 50 So. 2d 229, 1951 Miss. LEXIS 300 (Miss. 1951).

The word “conveyance” as used in Code 1942, § 716, which provides that three years’ actual occupation of land held under a conveyance by a tax collector shall bar suit to recover such land, does not necessarily mean a deed of conveyance to be executed by the chancery clerk under Code 1942, § 9958, providing for execution of deeds of conveyance to individuals purchasing land at tax sales. Powe v. Brantley, 210 Miss. 627, 50 So. 2d 229, 1951 Miss. LEXIS 300 (Miss. 1951).

If a citizen appears at a valid tax sale, purchases land, pays the necessary price therefor and obtains a tax sale receipt, he is entitled to a deed of conveyance for the property purchased, after the period of redemption has expired and where the property has not been redeemed from the sale. Darby v. Hunt, 209 Miss. 738, 48 So. 2d 359, 1950 Miss. LEXIS 436 (Miss. 1950).

Inadvertence cannot be ascribed to the legislature in retaining provision allowing tax collection of $1 for each conveyance of land sold to individuals for taxes, in amending Code 1942, § 3936(d) by Laws 1944, ch. 179, § 1(D), subsection (d), in view of the fact that Code 1942, §§ 3936 and 9958 were enacted together in the Codes of 1930 and 1942, and especially in view of the fact that Code 1942, § 9936 re-enacted Code 1930, § 3256, and enlarged rather than diminished the effect of lists of lands sold for taxes by providing that it should have the same effect of notice as a deed filed for record. Seward v. Dogan, 198 Miss. 419, 21 So. 2d 292, 1945 Miss. LEXIS 212 (Miss. 1945).

The clerk’s deed, under Code 1942, § 9958, merely conferred the right to possession, as well as evidencing that the period of redemption has expired and that the land was not redeemed, in view of the fact that by virtue of this section [Code 1942, § 9936] the tax collector’s list of tax sales confers on the purchaser an inchoate right in the land defeasible only by redemption. Seward v. Dogan, 198 Miss. 419, 21 So. 2d 292, 1945 Miss. LEXIS 212 (Miss. 1945).

Tax sale for delinquent municipal taxes under which municipality acquired the land in question was not void, because the city tax collector did not immediately after the sale convey it to the city and deposit the deed with the city clerk to remain for two years as provided by municipal ordinance, where in view of previous similar enactment of this section [Code 1942, § 9936], and Code 1930, § 2589 (Code 1942, § 3754), the list of tax sales conveyed the title to the city. Lear v. Hendrix, 186 Miss. 289, 187 So. 746, 1939 Miss. LEXIS 204 (Miss. 1939).

4. Rights and liability of former owner.

Where tenants in common failed to redeem the lands from a tax sale their rights in the land and its timber were extinguished by the expiration of the redemption period, and they waived whatever right of action they might have had for the conversion of the timber from the lands. Eden Drainage Dist. v. Swaim, 212 Miss. 386, 54 So. 2d 547, 1951 Miss. LEXIS 461 (Miss. 1951).

5.-10. [Reserved for future use.]

II. UNDER FORMER LAW.

11. In general.

Statute providing sale of land for taxes conveys perfect title to purchaser held qualified by other provisions creating lien. Howie v. Panola-Quitman Drainage Dist., 168 Miss. 387, 151 So. 154, 1933 Miss. LEXIS 203 (Miss. 1933).

12. Failure to make and file list.

Failure to make and file the list of lands struck off to the state for taxes invalidates the sale. Burnett v. State, 72 Miss. 994, 18 So. 432, 1895 Miss. LEXIS 54 (Miss. 1895).

13. Conveyance to purchaser.

Conveyance from the chancery clerk is not necessary to transfer title to the tax purchaser where the sheriff and tax collector’s list of the tax sale has been duly made and filed with the chancery clerk. Powe v. Brantley, 210 Miss. 627, 50 So. 2d 229, 1951 Miss. LEXIS 300 (Miss. 1951).

§ 27-41-83. Liability and actions for trespass or waste on lands forfeited to state.

The owner of lands sold or struck off to this state as provided in Section 27-41-81 shall not have the right to cut merchantable timber, cordwood or brush from any such land until such land be redeemed from the tax sale and title again be perfected in the individual owner thereof, and such former owner of said property during the period of redemption shall not have the right to prospect for or to extract and/or attempt to extract from any such lands so forfeited to the state for nonpayment of taxes any minerals, stone or gravel that may be found on or under said land, and provided further that the former owner of any land so forfeited to the state for nonpayment of taxes shall commit no waste on the lands or premises so forfeited to the state during the period of redemption.

If the former owner or any other person in violation of the provisions of this section cuts, fells, removes or otherwise injures any tree on property forfeited to the state for taxes either during the period of redemption or after the title matures in the state, or extracts, or attempts to extract, minerals therefrom including rock, stone and gravel, commits or permits to be committed waste or any other trespass on such land, such person shall be liable for a penalty in the sum of Five Dollars ($5.00) per acre for each acre upon which any trespass or violation of this section is committed, and, in addition to said penalty, such person shall be liable for actual damages for the property taken or injured. All such penalties and damages may be recovered in one and the same action and suits to recover the same shall be instituted and prosecuted in the name of the state by the attorney general and any penalties and damages recovered in such actions shall be apportioned fifty percent (50%) to the state and fifty percent (50%) to the county in which the land lies. Provided that during the period of redemption the owner may cut and use wood from contiguous woodlands for fuel, fences and like farm purposes, but not for sale.

Any person violating any of the provisions of this section shall be guilty of a misdemeanor and, upon conviction therefor, shall be fined not less than Ten Dollars ($10.00) nor more than Fifty Dollars ($50.00), in the discretion of the court, and upon the second offense, may be sentenced to serve not more than sixty (60) days in the county jail, in the discretion of the trial court.

HISTORY: Codes, Hutchinson’s 1848, ch. 8, art. 17 (26); 1857, ch. 3, art. 36; 1871, § 1698; 1880, § 523; 1892, §§ 3815, 3818; 1906, §§ 2933, 4333; Hemingway’s 1917, §§ 5268, 6967; 1930, § 3256; 1942, § 9936; Laws, 1912, ch. 230; Laws, 1922, ch. 241; Laws, 1934, ch. 200; Laws, 1935, Ex. ch. 39; Laws, 1936, ch. 307; Laws, 1968, ch. 361, § 44, eff from and after January 1, 1972.

Cross References —

Attorney general’s employment of special counsel to prosecute suits, see §27-41-85.

Payment of expenses of suits and distribution of recoveries, see §27-41-87.

Redemption of land from tax sale, see §27-45-1 et seq.

Protection of public lands from trespass, see §§29-1-17,29-1-19.

Unlawfulness of cutting timber on state tax forfeited land until payment of purchase price, see §29-1-41.

Penalty for trespass on state lands, see §95-5-27.

Criminal penalty for cutting timber on state lands, see §97-7-65.

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

§ 27-41-85. Liability and actions for trespass or waste on lands forfeited to state; special counsel.

The attorney general, by and with the consent of the Governor, may employ special counsel to assist him in the investigation and prosecution of such claims or demands and suits under Section 27-41-83; and he may contract to pay such attorneys so employed such reasonable compensation as may be agreed upon, not to exceed twenty percent (20%) of the amount recovered and collected.

HISTORY: Codes, 1942, § 9938; Laws, 1935, Ex. ch. 39; Laws, 1936, ch. 307.

§ 27-41-87. Liability and actions for trespass or waste on lands forfeited to state; distribution of recoveries.

The board of supervisors of any county affected is hereby authorized to pay such reasonable expenses, except attorneys’ fees, as may be incurred in obtaining information deemed necessary to maintain an action under Section 27-41-83.

In any case where funds are received by the Attorney General in consequence of any action or demand under Section 27-41-83, involving lands in more than one county, and where the court in which said suit was filed does not allot the funds between said counties, or where said counties cannot agree among themselves as to the proper distribution of such funds, then the Attorney General may apply to the chancery court in the county where the land or some part thereof is located in vacation or in term time for an allotment and distribution of the funds between the counties. It shall be the duty of the Attorney General in such case to notify the interested counties that he has filed such application, and he shall notify them when and where said application will be heard. The judgment of the chancellor in such matters will be final, and the Attorney General shall distribute said funds in accordance with the chancellor’s order, and a copy of said order shall be filed with the chancery clerk in each of the interested counties. The counties shall have the right to agree among themselves as to the proper distribution of any such fund; and where such agreement is had, it shall be entered on the minutes of the board of supervisors in each county, and the Attorney General shall then distribute the funds in accordance therewith. However, it shall be the duty of the court hereafter, in which suit is filed or tried, to make proper distribution of such funds between said counties.

HISTORY: Codes, 1942, § 9939; Laws, 1935, Ex. ch. 39; Laws, 1936, ch. 307; Laws, 1938, ch. 290.

§ 27-41-89. Sections 27-41-81 through 27-41-87 as cumulative.

Sections 27-41-81 through 27-41-87 are to be construed to be cumulative and in addition to other remedies given the state for the protection of lands forfeited to the state for taxes.

HISTORY: Codes, 1942, § 9940; Laws, 1934, ch. 200; Laws, 1935, Ex. ch. 39; Laws, 1936, ch. 307.

Ad Valorem Taxes Upon Personal Property

§ 27-41-101. Collection of taxes on personal property; notice to taxpayer demanding payment; filing of notice of tax lien; entry of judgment for taxes, interests, fees and costs; effect of judgment; execution of judgment generally; duration of lien.

  1. In the event the tax collector elects to use the provisions of Sections 27-41-101 through 27-41-109 to collect delinquent tax payments on personal property and, upon default of the payment of ad valorem taxes upon personal property upon the due dates prescribed in this chapter or, in the case of mobile or manufactured homes classified as personal property, the due date prescribed in Section 27-53-11, the tax collector shall give written notice to the taxpayer and to any secured lender demanding the payment of the ad valorem taxes on personal property then remaining in default within twenty (20) days from the date of the delivery of the notice. The notice shall be sent by certified or registered mail to the taxpayer at the address given by the taxpayer to the tax assessor or collector upon registration, or delivered by an employee of the tax collector either to the taxpayer or someone of suitable age and discretion at the taxpayer’s place of business or residence. The notice shall be sent by certified or registered mail to the secured lender at the address listed on the State Tax Commission’s statewide network at the time the taxes become delinquent if a certificate of title has been issued or the address given on the instruments filed with the chancery clerk granting the lender a security interest in the manufactured home.
  2. If the taxpayer, any person liable for the payment of ad valorem taxes on personal property or the secured lender, if any, fails or refuses to pay the taxes after receiving the notice and demand as provided in subsection (1) of this section, the tax collector may file a notice of a tax lien for such ad valorem taxes with the circuit clerk of the county in which the taxpayer resides or owns property which shall be enrolled as a judgment on the judgment roll.
  3. Immediately upon receipt of the notice of the tax lien for ad valorem taxes on personal property, the circuit clerk shall enter the notice of a tax lien as a judgment upon the judgment roll and show in the appropriate columns the name of the taxpayer as judgment debtor, the name of the tax collector as judgment creditor, the amount of the taxes, interest, fees and costs and the date and time of enrollment. The judgment shall be valid as against mortgagees, pledgees, entrusters, purchasers, judgment creditors, and other persons from the time of filing with the clerk; provided, however, that the preference of a judgment in regard to any personal property upon which the taxes are assessed, excepting motor vehicles as defined by the Motor Vehicle Ad Valorem Tax Law of 1958, and manufactured housing and mobile homes having certificates of title as defined by the Mississippi Motor Vehicle and Manufactured Housing Title Law shall be entitled to preference over all judgments, executions, encumbrances or liens whensoever created upon such personal property. The judgment shall be valid and a preference in the case of manufactured housing and mobile homes having certificates of title if the judgment is for the taxes reflected on the county tax rolls and related fees and charges on that manufactured home or mobile home and the required notice was furnished to the taxpayer and the lien creditor reflected on the certificate of title or chancery clerk’s records, as applicable. The amount of the judgment shall be a debt due the county and remain a lien upon all property and rights to property belonging to the taxpayer, both real and personal, including choses in action, with the same force and like effect as any enrolled judgment of a court of record, and shall continue until satisfied. The judgment shall be the equivalent of any enrolled judgment of a court of record and shall serve as authority for the issuance of writs of execution, writs of attachment, writs of garnishment or other remedial writs. The tax collector may issue warrants for collection of ad valorem taxes from such judgments, in lieu of the issuance of any remedial writ by the circuit clerk, as provided in Sections 27-41-103 and 27-41-105; provided, however, that the judgment shall not be a lien upon the property of the taxpayer for a longer period than seven (7) years from the date of the filing of the notice of tax lien for ad valorem taxes, damages and interest unless action be brought thereon before the expiration of such time or unless the tax collector refiles such notice of tax lien before the expiration of such time. The judgment shall be a lien upon the property of the taxpayer for a period of seven (7) years from the date of refiling such notice of tax lien unless action be brought thereon before the expiration of such time or unless the tax collector refiles such notice of tax lien before the expiration of such time. There shall be no limit upon the number of times that the tax collector may refile notices of tax liens.

HISTORY: Laws, 1995, ch. 435, § 1; Laws, 1996, ch. 394, § 2; Laws, 1999, ch. 556, § 33, eff from and after July 1, 1999.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Cross References —

Motor Vehicle Ad Valorem Tax Law of 1958, see §27-51-1 et seq.

Mississippi Motor Vehicle and Manufactured Housing Title Law, see §63-21-1 et seq.

OPINIONS OF THE ATTORNEY GENERAL

Section 27-41-101(1) mandates the tax collector to send the written notice of default and demand for payment to taxpayers who are in default of payment of ad valorem taxes on personal property. The tax collector has no discretion in sending out the notices. Pepper, December 21, 1995, A.G. Op. #95-0829.

Under Section 27-41-101(1), the tax collector is not exempt from prepaying the filing fee, however, such fee may be added to the lien at the time of enrollment. Hollimon, July 12, 1996, A.G. Op. #96-0400.

If a county obtains a judgment lien for mobile home ad valorem tax delinquencies, and the mobile home does not sell when advertised for public sale, the county may execute on the judgment in a manner similar to other civil judgments and may gain possession and control over the mobile home and attempt to sell it when sale conditions are more favorable during the period of the lien. Beam, July 18, 1997, A.G. Op. #97-0176.

The notice provisions of Miss. Code Section 27-43-3 may be used as a guideline by tax collectors in satisfying the requirements of Section 27-41-101. Heard, August 28, 1998, A.G. Op. #98-0534.

Neither the county board of supervisors nor the tax collector had any authority to compromise a tax claim where the actions of a county tax collector with regard to the assessment of personal property taxes were authorized, and there was no dispute over valuation or assessment. Aycock, August 27, 1999, A.G. Op. #99-0444.

Section 21-33-53 authorizes a municipality to use the collection of personal ad valorem taxes as set forth in Section 27-41-101 et seq., and the chief of police or his designee may exercise the powers and discharge the duties imposed upon the sheriff by Section 27-41-107 to collect municipal taxes. Cole, Feb. 14, 2003, A.G. Op. #03-0037.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation §§ 18, 21-23.

72 Am. Jur. 2d, State and Local Taxation §§ 640, 643, 737-755, 771-793.

CJS.

80 C.J.S., Sheriffs and Constables §§ 259, 260.

84 C.J.S., Taxation §§ 1-3, 1109-1119.

JUDICIAL DECISIONS

1. In general.

Permissive collection method offered in Miss. Code Ann. §27-41-101 would only come into play if county tax lien was assessed on separate property and it attempted to collect on mobile home to satisfy its claim, but §27-41-101 was not needed for the county to have priority over other lenders for ad valorem taxes assessed upon the mobile home. In re Riley, — B.R. —, 2016 Bankr. LEXIS 2202 (Bankr. N.D. Miss. June 3, 2016).

§ 27-41-103. Collection of taxes on personal property; issuance of warrant to sheriff for seizure and sale of property generally; employment of certain off-duty deputy sheriffs to seize and sell personal property.

The tax collector may issue a warrant under his official seal directed to the sheriff of any county of the state commanding him to immediately seize and sell the real and personal property of the person owning the property found within the county in which the judgment is enrolled for the payment of the amount of ad valorem tax on personal property as set forth in the warrant, and the cost of executing the warrant. Any such property sold shall be sold by sheriff’s bill of sale.

As an alternative to the sheriff seizing and selling the personal property of the person, the tax collector or a deputy tax collector may employ an off-duty deputy sheriff, certified by the Board on Law Enforcement Officer Standards and Training, to exercise the same authority as the sheriff under Sections 27-41-101 through 27-41-109 and Sections 13-3-161 through 13-3-173 with regard to personal property, if (a) the sheriff of the county has agreed in writing that the tax collector may employ such deputy, and (b) the board of supervisors has approved the agreement between the tax collector and the sheriff.

HISTORY: Laws, 1995, ch. 435, § 2; Laws, 1999, ch. 556, § 34; Laws, 2011, ch. 418, § 1, eff from and after July 1, 2011.

Amendment Notes —

The 2011 amendment added the second paragraph.

Cross References —

Compensation of off-duty deputy sheriff employed to seize, sell personal property, see §27-41-107.

OPINIONS OF THE ATTORNEY GENERAL

Section 27-41-103 clearly states that in response to a warrant issued by the tax collector, the sheriff of the county in which the property is found shall seize and sell such property to satisfy a judgment enrolled against a taxpayer as a result of unpaid ad valorem taxes on personal property. Pepper, December 21, 1995, A.G. Op. #95-0829.

The tax collector is required to send the sheriff’s fee at the time of issuing a warrant under Sections 27-41-103 et. seq. Hollimon, July 12, 1996, A.G. Op. #96-0400.

The tax collector should pay the sheriff’s fee from the general operating budget of the tax collector’s office. However, the cost of executing the warrant may be recovered from the proceeds of the sale of the property seized by the sheriff. Hollimon, July 12, 1996, A.G. Op. #96-0400.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation §§ 18, 21-23.

72 Am. Jur. 2d, State and Local Taxation §§ 640, 643, 737-755, 771-793.

CJS.

80 C.J.S., Sheriffs and Constables §§ 259, 260.

84 C.J.S., Taxation §§ 1-3.

85 C.J.S., Taxation §§ 1109-1119.

§ 27-41-105. Collection of taxes on personal property; issuance of jeopardy warrant to sheriff or off-duty deputy sheriff; proceedings by circuit court clerk upon receipt of notice of tax lien; proceedings upon jeopardy warrant.

If the tax collector has cause to believe and believes that the collection of ad valorem taxes on personal property due by any taxpayer will be jeopardized by delay, he may immediately file with the circuit clerk a notice of tax lien for ad valorem taxes on personal property and issue a jeopardy warrant under official seal directed to the sheriff or off-duty deputy sheriff employed by the county tax collector of any county of this state.

The circuit clerk shall proceed as provided in Section 27-41-101 upon receiving a copy of the notice of tax lien from the tax collector. Any tax determined to be due under a jeopardy assessment shall be a debt due to the county, and, when thus enrolled upon the judgment roll of the county, shall be the equivalent of any enrolled judgment of a court of record, and shall constitute a lien on all property and rights to property of the judgment debtor. The sheriff, upon receipt of the jeopardy warrant, shall immediately proceed in accordance with Section 27-41-107.

HISTORY: Laws, 1995, ch. 435, § 3; Laws, 2011, ch. 418, § 2, eff from and after July 1, 2011.

Amendment Notes —

The 2011 amendment inserted “or off-duty deputy sheriff employed by the county tax collector” preceding “of any county of this state” near the end of the first paragraph.

Cross References —

Employment of certain off-duty deputy sheriffs to seize and sell personal property, see §27-41-103.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation §§ 18, 21-23.

72 Am. Jur. 2d, State and Local Taxation §§ 640, 643, 737-755, 771-793.

CJS.

80 C.J.S., Sheriffs and Constables §§ 259, 260.

84 C.J.S., Taxation §§ 1-3.

85 C.J.S., Taxation §§ 1109-1119.

§ 27-41-107. Collection of taxes on personal property; execution of warrant by sheriff or off-duty deputy sheriff; compensation of sheriff and off-duty deputy sheriff; manner of disposition of property.

The sheriff or off-duty deputy sheriff employed by the county tax collector, upon receipt of a warrant or a jeopardy warrant, shall immediately seize any property of the taxpayer named in the warrant, in all respects, with like effect, and in the manner prescribed by law with respect to executions of judgments, and he shall execute such warrant and return it to the tax collector, and pay to him the money collected by virtue thereof by the date specified therein, but not to exceed sixty (60) days.

The sheriff shall be entitled to the fees for his services in the same amount, and to be collected in like manner, as provided by Section 25-7-19, Mississippi Code of 1972, for like services under a writ of execution. Provided, however, that the minimum total of all such fees shall be Ten Dollars ($10.00). The off-duty deputy sheriff employed by the county tax collector shall be compensated in the manner agreed to by the county tax collector when the officer was hired.

Real property shall be disposed of according to Section 13-3-163, Mississippi Code of 1972, and personal property shall be disposed of according to Section 13-3-165, Mississippi Code of 1972. However, perishable personal property may be disposed of as provided by Section 13-3-167, Mississippi Code of 1972.

HISTORY: Laws, 1995, ch. 435, § 4; Laws, 2011, ch. 418, § 3, eff from and after July 1, 2011.

Amendment Notes —

The 2011 amendment inserted “or off-duty deputy sheriff employed by the county tax collector” near the beginning of the first paragraph; and added the last sentence of the second paragraph.

Cross References —

Employment of certain off-duty deputy sheriffs to seize and sell personal property, see §27-41-103.

OPINIONS OF THE ATTORNEY GENERAL

The sheriff’s commission is computed on all money made by virtue of the execution and sale as provided by Section 25-7-19(f), however Section 27-41-107 states that the minimum total of all fees shall be ten dollars. Hollimon, July 12, 1996, A.G. Op. #96-0400.

Section 21-33-53 authorizes a municipality to use the collection of personal ad valorem taxes as set forth in Section 27-41-101 et seq., and the chief of police or his designee may exercise the powers and discharge the duties imposed upon the sheriff by Section 27-41-107 to collect municipal taxes. Cole, Feb. 14, 2003, A.G. Op. #03-0037.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation §§ 18, 21-23.

72 Am. Jur. 2d, State and Local Taxation §§ 640, 643, 754.

CJS.

80 C.J.S., Sheriffs and Constables §§ 259, 260.

84 C.J.S., Taxation §§ 1-3.

85 C.J.S., Taxation §§ 1127, 1128.

§ 27-41-109. Collection of taxes on personal property; procedure where proceeds of sale of property not sufficient to satisfy claim for taxes.

Whenever any property, personal or real, which is seized and sold by virtue of Sections 27-41-101 through 27-41-109, is not sufficient to satisfy the claim of the county for which distraint or seizure is made, the tax collector may, thereafter, and as often as the same may be necessary, issue alias warrants or have issued alias writs of execution authorizing the sheriff or an off-duty deputy sheriff employed by the county tax collector to proceed to seize and sell in like manner any other property liable to seizure of the person against whom such claim exists, until the amount due from him, together with all expenses, is fully paid.

HISTORY: Laws, 1995, ch. 435, § 5; Laws, 2011, ch. 418, § 4, eff from and after July 1, 2011.

Amendment Notes —

The 2011 amendment inserted “or an off-duty deputy sheriff employed by the county tax collector” following “authorizing the sheriff.”

Cross References —

Employment of certain off-duty deputy sheriffs to seize and sell personal property, see §27-41-103.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation §§ 18, 21-23.

72 Am. Jur. 2d, State and Local Taxation §§ 640, 643.

CJS.

80 C.J.S., Sheriffs and Constables §§ 259, 260.

84 C.J.S., Taxation §§ 1-3.

85 C.J.S., Taxation §§ 1170-1173.

Chapter 43. Ad Valorem Taxes—Notice of Tax Sale to Owners and Lienors

§ 27-43-1. Notice to owners.

The clerk of the chancery court shall, within one hundred eighty (180) days and not less than sixty (60) days prior to the expiration of the time of redemption with respect to land sold, either to individuals or to the state, be required to issue notice to the record owner of the land sold as of one hundred eighty (180) days prior to the expiration of the time of redemption, in effect following, to wit:

“State of Mississippi, To , County of You will take notice that (here describe lands) lands assessed to you or supposed to be owned by you, was, on the day of sold to for the taxes of year , and that the title to said land will become absolute in unless redemption from said tax sale be made on or before day of . This day of 2 Clerk.”

Click to view

HISTORY: Codes, 1892, § 3818; 1906, § 4333; Hemingway’s 1917, § 6967; 1930, § 3257; 1942, § 9941; Laws, 1922, ch. 241; Laws, 1975, ch. 517, § 1, eff from and after October 1, 1975.

Cross References —

Application of this section when lands are sold for nonpayment of municipal taxes, see §27-43-4.

Redemption from tax sale, see §27-45-1 et seq.

OPINIONS OF THE ATTORNEY GENERAL

Sections 27-43-1 and 27-43-3 require the chancery clerk to give notice to the record owner of the property that the time of redemption is about to expire. Jones, September 27, 1996, A.G. Op. #96-0629.

Because the statute provides that the clerk of the chancery court must give notice within 180 days and not less than 60 days prior to the expiration of the period of redemption with respect to land sold for taxes, and because the notice requirement applies to all record owners of the land and lienholders, a federal agency has an opportunity to protect its interest in the land sold for taxes before the period of redemption expires; thus, maturity of property into the state extinguishes a federal tax lien and any enrolled judgment liens owed by a prior owner of the property to the state. Lawrence, Nov. 2, 2001, A.G. Op. #01-0389.

The board of supervisors may declare void the chancery clerk’s conveyance at a tax sale where the current landowner had not received the notice as required by §27-43-1. Yancey, Sept. 6, 2002, A.G. Op. #02-0485.

RESEARCH REFERENCES

ALR.

Validity, construction, and effect of statutory provision for tax lien on property not belonging to taxpayer but used in his business. 84 A.L.R.2d 1090.

Right of interested party receiving due notice of tax sale or of right to redeem to assert failure or insufficiency of notice to other interested party. 45 A.L.R.4th 447.

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 920 et seq.

17 Am. Jur. Legal Forms 2d, State and Local Taxation § 238:54 (notice of sale of real property for unpaid taxes).

17 Am. Jur. Legal Forms 2d, State and Local Taxation §§ 238:71, 238:72.

22 Am. Jur. Pl & Pr Forms (Rev), State and Local Taxation, Form 251(notice of expiration of time for redemption).

CJS.

85 C.J.S., Taxation §§ 1399, 1400, 1405, 1406 et seq.

JUDICIAL DECISIONS

1. In general.

2. Clerk’s failure to give prescribed notice.

1. In general.

“Clerk” referred to in Miss. Code Ann. §27-43-3 is the chancery clerk. Rush v. Wallace Rentals, LLC, 837 So. 2d 191, 2003 Miss. LEXIS 40 (Miss. 2003).

A chancery clerk did not have the legal authority to execute a tax deed on property where the creditor, who was responsible for paying the taxes on the property, was ready, willing and able to pay the cost of redemption and would have paid the delinquent taxes if the clerk had not erroneously informed the creditor that someone had already redeemed those taxes. Merritt v. Magnolia Federal Bank for Sav., 573 So. 2d 746, 1990 Miss. LEXIS 775 (Miss. 1990).

When property is sold for unpaid county or municipal ad valorem taxes, the property owner must be given notice of his right to redeem the property within 180 days of, but no less than 60 days prior to, the expiration of the redemption period, and both the chancery clerk and the municipal clerk must provide notice in accordance with §27-43-3. De Weese Nelson Realty, Inc. v. Equity Services Co., 502 So. 2d 310, 1986 Miss. LEXIS 2681 (Miss. 1986).

Even if a tax deed had been defective or void for failure to advertise the tax sale or to give the landowner notice as to redemption, it would still have operated as color of title and formed a sufficient basis upon which adverse possession could ripen into title, and since defendants had admittedly deprived the complainant of possession of land for considerably more than ten years prior to the complainant’s action for confirmation of title, the complainant could not prevail. Trotter v. Roper, 229 Miss. 784, 92 So. 2d 230, 1957 Miss. LEXIS 325 (Miss. 1957).

A municipality which allegedly was permitted to redeem lands sold for state and county taxes by virtue of statute was not entitled to notice of tax sale required by statutes to be sent by clerk of chancery court to owners and to holders of liens. City of Jackson v. Nunn, 178 Miss. 665, 174 So. 578, 1937 Miss. LEXIS 269 (Miss. 1937).

2. Clerk’s failure to give prescribed notice.

Chancery court erred in denying a property owner’s motion to set aside the entry of default and default judgment in favor of a tax-sale purchaser in its quiet title action because the court erred in finding that the owner failed to satisfy the three-part test to set aside the default judgment where the owner had a colorable defense with respect to whether service was properly effectuated regarding the notice of forfeiture inasmuch as the statutory notice scheme was not followed where the owner was not personally served, and all notices were mailed to, and the attempt at personal service made at, the property address, despite ample notice of record that of the owner’s correct address. Vanaman v. Am. Pride Props., LLC, — So.3d —, 2018 Miss. App. LEXIS 650 (Miss. Ct. App. Dec. 18, 2018).

Bank’s lien on land sold at a tax sale remained intact because (1) it was found that notice to the land’s owner of the sale was defective, rendering the sale void ab initio as to both the owner and the bank and placing the parties in the positions the parties would have occupied had the sale not occurred, and (2) the bank’s failure to immediately assert the bank’s rights to enforce the lien, upon receiving notice of expiration of the redemption period, did not equitably estop the bank from enforcing the lien. Cleveland v. Deutche Bank Nat'l Trust Co., 207 So.3d 710, 2016 Miss. App. LEXIS 376 (Miss. Ct. App. 2016), cert. denied, 207 So.3d 1239, 2017 Miss. LEXIS 12 (Miss. 2017).

Chancery court properly granted the current owners’ motion for summary judgment in the tax sale purchasers’ action to confirm the tax sales of the properties at issue because the former owners did not receive timely notice of the sale and the published notice did not name all of the former owners. High Sierra Tax Sale Props., LLC v. Daley, 188 So.3d 1224, 2015 Miss. App. LEXIS 410 (Miss. Ct. App. 2015), cert. denied, 188 So.3d 575, 2016 Miss. LEXIS 170 (Miss. 2016).

Summary judgment quieting title in a purchaser was improper, as a city was entitled to notice of the expiration of the right of redemption before a tax sale pursuant to Miss. Code Ann. §27-43-1; it had a reversionary interest in the property that was stated plainly on the face of a quitclaim deed, and as it did not receive such notice, the tax sale was void. City of Jackson v. Rebuild Am., Inc., 77 So.3d 1105, 2011 Miss. App. LEXIS 195 (Miss. Ct. App. 2011), cert. denied, 78 So.3d 906, 2012 Miss. LEXIS 27 (Miss. 2012).

In a case in which a lienholder appealed a chancery court’s refusal to set aside a tax sale, the attempted notice to the lienholder was invalid since the chancery court clerk did not without equivocation advise the lienholder that it had a specific interest which required its attention, as required by Miss. Code Ann. §§27-43-1 and27-43-5. Green Tree Servicing, LLC v. Dukes, 25 So.3d 399, 2009 Miss. App. LEXIS 881 (Miss. Ct. App. 2009).

Appellate court affirmed a trial court’s judgment that set aside a tax sale because a chancery clerk did not comply with Miss. Code Ann. §27-43-3, and thus appellate court held that the individual did not receive the required notice under Miss. Code Ann. §27-43-1. Norwood v. Moore, 932 So. 2d 63, 2006 Miss. App. LEXIS 416 (Miss. Ct. App. 2006).

When trial court determined that landowners had not received notice of the expiration of the redemption period to redeem their land, which was sold in a tax sale, and there was no record of the clerk and the sheriff having served the statutorily required notice, the trial court did not err in voiding the tax sale to the tax sale purchaser. Alexander v. Womack, 857 So. 2d 59, 2003 Miss. LEXIS 528 (Miss. 2003).

In an action by former landowners seeking to redeem property sold at a tax sale, the trial court improperly set aside the tax sale and gave the landowners 60 days to redeem the property, where the chancery clerk used reasonable diligence in his efforts to ascertain the landowners’ address, as required by this section, even though a search of records in the tax assessor’s office would have revealed their current address, where the clerk sent a notice by certified mail to the former address provided by the assessor’s office, which notice was returned with no forwarding address, where the clerk then inquired of the long distance directory assistance to ascertain a forwarding address but none was found, and where the landowners made no effort to pay the taxes or to supply a forwarding address; the valid tax sale vested title in the purchaser. Rains v. Teague, 377 So. 2d 924, 1979 Miss. LEXIS 2545 (Miss. 1979).

In an action to remove clouds, cancel deeds, and confirm tax title to a certain lot, the chancellor correctly dismissed the bill of complaint and confirmed tax title in defendant, who had previously purchased the lot at a tax sale, even though neither the owners of the land at the time of the sale nor the lienholders had been served with notice that defendant’s tax title would mature in 60 days, unless redeemed; the failure to give such notice did not render the tax title void since, at the time the property in question was assessed and the sale for delinquent taxes was held, there was no statutory requirement for such notice in municipal tax sales. Associates Capital Corp. v. Alexander, 374 So. 2d 218, 1979 Miss. LEXIS 2313 (Miss. 1979).

A mistake made by the clerk in giving notice to the reputed owner that the tax title would become absolute unless the land was redeemed on or before September 18, 1953, instead of September 17, 1953, did not invalidate the tax sale, in view of statute providing that failure to give statutory notice shall not affect or render title void. Gray v. Covington, 238 Miss. 674, 119 So. 2d 615, 1960 Miss. LEXIS 455 (Miss. 1960).

It is a question for the jury whether the clerk knew who the owners of the land were where person assessed therewith was dead, in a suit against the chancery clerk for damages for failure to give notice required under this section [Code 1942, § 9941]. State use of Thomas v. Wray, 117 Miss. 566, 78 So. 360, 1918 Miss. LEXIS 192 (Miss. 1918).

In such case it is held that the clerk must affirmatively show that he did not know the facts as to ownership of said land as shown by the will of the deceased owner on file in his office. State use of Thomas v. Wray, 117 Miss. 566, 78 So. 360, 1918 Miss. LEXIS 192 (Miss. 1918).

A chancery clerk failing to give the prescribed notice is liable to defaulting taxpayer for actual damages resulting to him and the right of recovery is not barred in one year, the damages being no part of the penalty provided by the statute. McClendon v. Whitten, 95 Miss. 124, 48 So. 964, 1909 Miss. LEXIS 252 (Miss. 1909).

§ 27-43-3. Notice to owners; service of notice; fees.

The clerk shall issue the notice to the sheriff of the county of the reputed owner’s residence, if he is a resident of the State of Mississippi, and the sheriff shall be required to serve notice as follows:

Upon the reputed owner personally, if he can be found in the county after diligent search and inquiry, by handing him a true copy of the notice;

If the reputed owner cannot be found in the county after diligent search and inquiry, then by leaving a true copy of the notice at his usual place of abode with the spouse of the reputed owner or some other person who lives at his usual place of abode above the age of sixteen (16) years, and willing to receive the copy of the notice; or

If the reputed owner cannot be found after diligent search and inquiry, and if no person above the age of sixteen (16) years who lives at his usual place of abode can be found at his usual place of abode who is willing to receive the copy of the notice, then by posting a true copy of the notice on a door of the reputed owner’s usual place of abode.

The sheriff shall make his return to the chancery clerk issuing the notice. The clerk shall also mail a copy of the notice to the reputed owner at his usual street address, if it can be ascertained after diligent search and inquiry, or to his post-office address if only that can be ascertained, and he shall note such action on the tax sales record. The clerk shall also be required to publish the name and address of the reputed owner of the property and the legal description of the property in a public newspaper of the county in which the land is located, or if no newspaper is published as such, then in a newspaper having a general circulation in the county. The publication shall be made at least forty-five (45) days prior to the expiration of the redemption period.

If the reputed owner is a nonresident of the State of Mississippi, then the clerk shall mail a copy of the notice to the reputed owner in the same manner as set out in this section for notice to a resident of the State of Mississippi, except that notice served by the sheriff shall not be required.

Notice by mail shall be by registered or certified mail. In the event the notice by mail is returned undelivered and the notice as required in this section to be served by the sheriff is returned not found, then the clerk shall make further search and inquiry to ascertain the reputed owner’s street and post-office address. If the reputed owner’s street or post-office address is ascertained after the additional search and inquiry, the clerk shall again issue notice as set out in this section. If notice is again issued and it is again returned not found and if notice by mail is again returned undelivered, then the clerk shall file an affidavit to that effect and shall specify in the affidavit the acts of search and inquiry made by him in an effort to ascertain the reputed owner’s street and post-office address and the affidavit shall be retained as a permanent record in the office of the clerk and that action shall be noted on the tax sales record. If the clerk is still unable to ascertain the reputed owner’s street or post-office address after making search and inquiry for the second time, then it shall not be necessary to issue any additional notice but the clerk shall file an affidavit specifying the acts of search and inquiry made by him in an effort to ascertain the reputed owner’s street and post-office address and the affidavit shall be retained as a permanent record in the office of the clerk and that action shall be noted on the tax sale record.

For examining the records to ascertain the record owner of the property, the clerk shall be allowed a fee of Fifty Dollars ($50.00); for issuing the notice the clerk shall be allowed a fee of Two Dollars ($2.00) and, for mailing the notice and noting that action on the tax sales record, a fee of One Dollar ($1.00); and for serving the notice, the sheriff shall be allowed a fee of Thirty-five Dollars ($35.00). For issuing a second notice, the clerk shall be allowed a fee of Five Dollars ($5.00) and, for mailing the notice and noting that action on the tax sales record, a fee of Two Dollars and Fifty Cents ($2.50), and for serving the second notice, the sheriff shall be allowed a fee of Thirty-five Dollars ($35.00). The clerk shall also be allowed the actual cost of publication. The fees and cost shall be taxed against the owner of the land if the land is redeemed, and if not redeemed, then the fees are to be taxed as part of the cost against the purchaser. The failure of the landowner to actually receive the notice herein required shall not render the title void, provided the clerk and sheriff have complied with the duties prescribed for them in this section.

Should the clerk inadvertently fail to send notice as prescribed in this section, then the sale shall be void and the clerk shall not be liable to the purchaser or owner upon refund of all purchase money paid.

HISTORY: Codes, 1892, § 3818; 1906, § 4333; Hemingway’s 1917, § 6967; 1930, § 3258; 1942, § 9942; Laws, 1922, ch. 241; Laws, 1968, ch. 514, § 1; Laws, 1975, ch. 517, § 2; Laws, 1981, ch. 375, § 1; Laws, 1995, ch. 468, § 12; Laws, 2007, ch. 364, § 1; Laws, 2013, ch. 365, § 1, eff from and after July 1, 2013.

Amendment Notes —

The 2007 amendment substituted “Fifty Dollars ($50.00)” for “Twenty Dollars ($20.00)” in the first sentence of the next-to-last paragraph.

The 2013 amendment added (a), (b) and (c); substituted “Thirty-five Dollars ($35.00)” for “Four Dollars ($4.00)” at the end of the first and second sentences in the fourth paragraph following (c); deleted “personal” preceding “notice” and made minor stylistic changes throughout the section.

Cross References —

Application of this section when lands are sold for nonpayment of municipal taxes, see §27-43-4.

OPINIONS OF THE ATTORNEY GENERAL

Miss. Code Section 27-43-3 provides that sheriff shall be allowed fee of $4 for serving notice of tax sale required by Miss. Code Section 27-43-1. Robinson, May 12, 1993, A.G. Op. #93-0312.

Four dollar fee for service of tax sales notices is to be applied under Miss. Code §27-43-3 which is more specific than Miss. Code Section25-7-19. Robinson, May 12, 1993, A.G. Op. #93-0312.

Salaried employee of municipality, such as city clerk, may not receive in individual capacity fees collected pursuant to ad valorem tax sales nor may police officer receive fees set forth for sheriff for service of tax sale notices. Hayslett, Jan. 12, 1994, A.G. Op. #93-0961.

Sections 27-43-1 and 27-43-3 require the chancery clerk to give notice to the record owner of the property that the time of redemption is about to expire. Jones, September 27, 1996, A.G. Op. #96-0629.

The notice provisions of Miss. Code Section 27-43-3 may be used as a guideline by tax collectors in satisfying the requirements of Miss. Code Section 27-41-101. Heard, August 28, 1998, A.G. Op. #98-0534.

Where there is a failure to comply with the notice requirements of this section, it is the right of a private landowner to file a suit to have the tax deed declared void. A city as an interested party does have standing to initiate and participate in a lawsuit to declare tax deeds void. Scafide, Nov. 5, 2004, A.G. Op. 04-0530.

RESEARCH REFERENCES

ALR.

Right of interested party receiving due notice of tax sale or of right to redeem to assert failure or insufficiency of notice to other interested party. 45 A.L.R.4th 447.

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 929.

CJS.

85 C.J.S., Taxation § 1423 et seq.

JUDICIAL DECISIONS

1. In general.

2. Failure of clerk to give prescribed notice.

3. Sufficiency of affidavit.

4. Failure to Serve Personally.

1. In general.

Appellate court affirmed trial court’s judgment in favor of an individual that set aside a tax deed because a chancery clerk did not comply with Miss. Code Ann. §27-43-3 in that she failed to file a second affidavit that detailed the steps she took to advise the individual of the expiration of his rights of redemption. Norwood v. Moore, 932 So. 2d 63, 2006 Miss. App. LEXIS 416 (Miss. Ct. App. 2006).

A complaint to confirm a tax deed to realty was properly dismissed for failure to substantially comply with the applicable process statutes or §27-43-3, where the owners of the property were never mailed a copy of the summons served by the deputy sheriff, the clerk gave public notice only 43 days, rather than 45 days, prior to expiration of the redemption period, and the notice was fatally defective in attempting to serve both owners with a single notice. Brown v. Riley, 580 So. 2d 1234, 1991 Miss. LEXIS 307 (Miss. 1991).

When property is sold for unpaid county or municipal ad valorem taxes, the property owner must be given notice of his right to redeem the property within 180 days of, but no less than 60 days prior to, the expiration of the redemption period, and both the chancery clerk and the municipal clerk must provide notice in accordance with §27-43-3. De Weese Nelson Realty, Inc. v. Equity Services Co., 502 So. 2d 310, 1986 Miss. LEXIS 2681 (Miss. 1986).

When construed together, §§27-41-55 and27-43-3 require notice to be given by personal service, mail, and publication before a landowner’s rights are finally extinguished by the maturing of a tax deed. De Weese Nelson Realty, Inc. v. Equity Services Co., 502 So. 2d 310, 1986 Miss. LEXIS 2681 (Miss. 1986).

On record which showed that corporate landowner had actually received tax redemption notice by mail and by personal service before its property interest was extinguished by the maturing of a tax deed, the corporation was not deprived of its property interest without due process of law. De Weese Nelson Realty, Inc. v. Equity Services Co., 502 So. 2d 310, 1986 Miss. LEXIS 2681 (Miss. 1986).

Municipality redeeming land sold for state and county taxes, held not entitled to notice required to be sent to owners and holders of liens. City of Jackson v. Nunn, 178 Miss. 665, 174 So. 578, 1937 Miss. LEXIS 269 (Miss. 1937).

2. Failure of clerk to give prescribed notice.

Chancellor did not err in declaring the 2009 and 2010 tax sales void for failure to provide notice to the owner; the 2008 tax sale was void for lack of proper notice, and thus the 2008 sale was void ab initio and the owner remained the rightful owner of the property and was entitled to statutory notice of the 2009 tax sale. Further, as the clerk again failed to provide notice of the 2009 and 2010 tax sales, those sales were also void ab initio, and the chancery court properly declared the owner as the rightful owner. Rebuild Am., Inc. v. Drew, — So.3d —, 2019 Miss. App. LEXIS 30 (Miss. Ct. App. Jan. 22, 2019).

In tax sale case, the clerk was not diligent in the search and inquiry to discover the taxpayer’s correct address, which was easily discoverable from a recent deed of trust in the county’s land records and thus, the landowner did not have the opportunity for redemption and the affirmation of the tax sale was erroneous. Campbell Props. v. Cook, 258 So.3d 273, 2018 Miss. LEXIS 486 (Miss. 2018).

Bank’s lien on land sold at a tax sale remained intact because (1) it was found that notice to the land’s owner of the sale was defective, rendering the sale void ab initio as to both the owner and the bank and placing the parties in the positions the parties would have occupied had the sale not occurred, and (2) the bank’s failure to immediately assert the bank’s rights to enforce the lien, upon receiving notice of expiration of the redemption period, did not equitably estop the bank from enforcing the lien. Cleveland v. Deutche Bank Nat'l Trust Co., 207 So.3d 710, 2016 Miss. App. LEXIS 376 (Miss. Ct. App. 2016), cert. denied, 207 So.3d 1239, 2017 Miss. LEXIS 12 (Miss. 2017).

Trial court erred in dismissing a tax-sale purchaser’s complaint for lack of standing because the trial clerk’s failure to comply with the statutory notice requirements rendered the tax sale void, the purchaser held an interest in the property as a statutory lienholder, which gave it standing to challenge the trial clerk’s compliance with the notice statutes, and the doctrine of caveat emptor did not bar the purchaser’s suit, as the tax-sale statutes specifically provided for the remedy the purchaser sought. Sass Muni-V, LLC v. Desoto County, 170 So.3d 441, 2015 Miss. LEXIS 159 (Miss. 2015).

Chancery clerk failed to strictly adhere to the statutory notice requirements regarding the expiration of a redemption period when the clerk properly treated an unclaimed notice sent to the property owner as “undelivered” but neglected to produce affidavits documenting subsequent efforts to locate the owner. Davis v. Tiblier, 107 So.3d 181, 2013 Miss. App. LEXIS 37 (Miss. Ct. App. 2013).

In a grantee’s action against a chancery clerk and a county sheriff to recover damages for their failure to strictly comply with the notice requirements of Miss. Code Ann. §27-43-3, the trial court correctly held that whether the alleged conduct was “inadvertent” was irrelevant to whether the grantee’s claims were precluded by the doctrine of caveat emptor; instead, the relevant question is whether there was a statutory remedy against the chancery clerk or the sheriff because recovery was otherwise barred by caveat emptor, and Miss. Code Ann. §27-43-3 did not create one. Rebuild Am., Inc. v. Johnson, 99 So.3d 1154, 2010 Miss. App. LEXIS 184 (Miss. Ct. App. 2010).

Trial court did not err in dismissing a grantee’s action against a chancery clerk and a county sheriff to recover damages for their failure to strictly comply with the notice requirements of Miss. Code Ann. §27-43-3 because the grantee failed to identify any statutory remedy allowing it to recover against the chancery clerk and the sheriff; no remedy exists to the purchaser in an invalid tax sale unless a remedy is specifically created by statute, and that §27-43-3 creates an exception to liability does not create liability in the absence of the exception. Rebuild Am., Inc. v. Johnson, 99 So.3d 1154, 2010 Miss. App. LEXIS 184 (Miss. Ct. App. 2010).

Chancellor did not err in finding that the chancery clerk failed to comply with the notice procedure of a tax sale pursuant to Miss. Code Ann. §27-43-3 because leaving a copy of the notice attached to an outer door of a structure on the subject property was insufficient to satisfy the personal service requirement of §27-43-3, and the record contained only a single affidavit, which was unsworn, concerning a single search and inquiry; under a strict reading of § 27-43-3, the chancery clerk’s affidavit cannot be a substitute for personal service where notice by mail was completed. Rebuild Am., Inc. v. Estate of Wright, 27 So.3d 1202, 2010 Miss. App. LEXIS 59 (Miss. Ct. App. 2010).

In a case in which a lienholder appealed a chancery court’s refusal to set aside a tax sale, the attempted notice to the lienholder was invalid since the chancery court clerk did not without equivocation advise the lienholder that it had a specific interest which required its attention, as required by Miss. Code Ann. §§27-43-1 and27-43-5. Green Tree Servicing, LLC v. Dukes, 25 So.3d 399, 2009 Miss. App. LEXIS 881 (Miss. Ct. App. 2009).

Chancellor properly set aside a tax sale of property because the property owners, a husband and wife, did not receive adequate notice of the sale; the chancery clerk failed to give notice to the wife individually. The husband, by signing for the certified letter, was the only owner to receive notice. Rebuild Am., Inc. v. Milner, 7 So.3d 972, 2009 Miss. App. LEXIS 162 (Miss. Ct. App. 2009).

Voiding of the purchaser’s purchase of real estate was proper because the chancery clerk failed to comply with the statutory notice requirement contained in Miss. Code Ann. §27-43-3. Taking the clerk’s affidavit as true, the chancery clerk’s office did not heed the admonition concerning the appropriate documentation to verify the due diligence exercised by the chancery clerk’s office in attempting to locate the property owner after a tax sale, but prior to the redemption deadline. Reed v. Florimonte, 987 So. 2d 967, 2008 Miss. LEXIS 362 (Miss. 2008).

Chancery court erred in finding that the chancery clerk had complied with the statutory requirements of Miss. Code Ann. §27-43-3 where the clerk did not comply with notice requirements in her efforts to locate the owner of the disputed property; thus, the owner gained interest in the disputed property which gave him standing to bring a claim to challenge the validity of the tax sale. Moore v. Marathon Asset Mgmt., LLC, 973 So. 2d 1017, 2008 Miss. App. LEXIS 65 (Miss. Ct. App. 2008).

Tax sale of property was void because the three methods of service under Miss. Code Ann. §27-43-3 were not satisfied; although two methods were completed, posting a notice of redemption on the owner’s business was not one of the acceptable methods under Miss. R. Civ. P. 4. Viking Invs.,LLC v. Addison Body Shop, Inc., 931 So. 2d 679, 2006 Miss. App. LEXIS 459 (Miss. Ct. App. 2006).

Chancellor erred in setting aside the entire tax sale because certain necessary parties (those persons having ownership interests) were not before the court, and the court of appeals erred in affirming the chancellor’s judgment in its entirety. Curtis v. Carter, 906 So. 2d 758, 2005 Miss. LEXIS 392 (Miss. 2005).

Chancellor erred in setting aside the entire tax sale because certain necessary parties (those persons having ownership interests) were not before the court, and the court of appeals erred in affirming the chancellor’s judgment in its entirety. Curtis v. Carter, 906 So. 2d 758, 2005 Miss. LEXIS 392 (Miss. 2005).

After tax sale, service by certified mail was attempted, sheriff conducted a diligent search, and notice in the newspaper was published; however, the chancery clerk failed to file the supporting affidavits required by Miss. Code Ann. §27-43-3 statute where personal notice was returned undelivered, and that failure rendered the tax deed to the tax sale purchaser void. Lawrence v. Rankin, 870 So. 2d 673, 2004 Miss. App. LEXIS 305 (Miss. Ct. App. 2004).

Chancery clerk did not meet the statutory notice requirements after the first attempt to notify the nonresident reputed landowner by mail was returned undelivered because there was no affidavit from any person who actually undertook further search and inquiry to determine an appropriate address for the nonresident landowner; additionally, had further search and inquiry been conducted, the clerk might have given the resident landowner notice under the resident provisions, as she had previously filed an application for a homestead exemption showing that she resided at the subject property. Roach v. Goebel, 856 So. 2d 711, 2003 Miss. App. LEXIS 909 (Miss. Ct. App. 2003).

When trial court determined that landowners had not received notice of the expiration of the redemption period to redeem their land, which was sold in a tax sale, and there was no record of the clerk and the sheriff having served the statutorily required notice, the trial court did not err in voiding the tax sale to the tax sale purchaser. Alexander v. Womack, 857 So. 2d 59, 2003 Miss. LEXIS 528 (Miss. 2003).

Where the record title holder’s true address was never on the quitclaim deed because the record title holder’s cousin purchased the property in the record title holder’s name and the record title holder intentionally gave the record title holder’s daughter’s address instead of the record title holder’s own address; the tax sale was valid in spite of the failure of the clerk to send notice of the tax sale to the record title holder’s address, the tax deed properly vested title in the purchaser at the tax sale, the purchaser’s subsequent quitclaim deed to the buyers was valid, all clouds upon the title to the property were removed and canceled, and the title to the property was properly vested in the buyers. Rush v. Wallace Rentals, LLC, 837 So. 2d 191, 2003 Miss. LEXIS 40 (Miss. 2003).

Even though corporate landowner’s address for service of process was on file with the Secretary of State, corporation was not entitled to set aside tax deeds on the ground that the municipal clerk had failed to conduct a diligent search to ascertain the corporation’s correct address, where the municipal clerk mailed the tax redemption notice to the address of the ex-wife of the corporation’s president, the ex-wife took delivery and mailed delivery receipt back to the clerk, and the notice delivered by the sheriff’s office bore the same address as the mailed notice. De Weese Nelson Realty, Inc. v. Equity Services Co., 502 So. 2d 310, 1986 Miss. LEXIS 2681 (Miss. 1986).

In an action by the holder of a tax deed to confirm his title to property and a cross-bill by the original owner to cancel the tax deed, the deed would be cancelled where the Chancery Clerk had failed to comply with the statute in that the search for the original owner’s proper mailing address had not been diligent and thorough and the required affidavit specifying the acts of search and inquiry made by the clerk had not been filed of record or noted in the tax sale record. Hart v. Catoe, 390 So. 2d 1001, 1980 Miss. LEXIS 2158 (Miss. 1980).

In an action to remove clouds, cancel deeds, and confirm tax title to a certain lot, the chancellor correctly dismissed the bill of complaint and confirmed tax title in defendant, who had previously purchased the lot at a tax sale, even though neither the owners of the land at the time of the sale nor the lienholders had been served with notice that defendant’s tax title would mature in 60 days, unless redeemed; the failure to give such notice did not render the tax title void since, at the time the property in question was assessed and the sale for delinquent taxes was held, there was no statutory requirement for such notice in municipal tax sales. Associates Capital Corp. v. Alexander, 374 So. 2d 218, 1979 Miss. LEXIS 2313 (Miss. 1979).

The enrolling of taxpayer’s property by a city on its assessment roll and subsequent sale for nonpayment of taxes without mailing notice to the taxpayer, when his usual street and mailing address was readily available, was an excuse for nonpayment of the tax so as to permit the taxpayer to redeem his property upon payment of the taxes, damages and interest. Kron v. Van Cleave, 339 So. 2d 559, 1976 Miss. LEXIS 1673 (Miss. 1976).

A mistake made by the clerk in giving notice to the reputed owner that the tax title would become absolute unless the land was redeemed on or before September 18, 1953, instead of September 17, 1953, did not invalidate the tax sale, in view of statute providing that failure to give statutory notice shall not affect or render title void. Gray v. Covington, 238 Miss. 674, 119 So. 2d 615, 1960 Miss. LEXIS 455 (Miss. 1960).

Even if a tax deed had been defective or void for failure to advertise the tax sale or to give the landowner notice as to redemption, it would still have operated as color of title and formed a sufficient basis upon which adverse possession could ripen into title, and since defendants had admittedly deprived the complainant of possession of land for considerably more than ten years prior to the complainant’s action for confirmation of title, the complainant could not prevail. Trotter v. Roper, 229 Miss. 784, 92 So. 2d 230, 1957 Miss. LEXIS 325 (Miss. 1957).

Under this section [Code 1942, § 9942] a tax sale was not void because of the failure of the chancery clerk to give notice to the owner that the lot had been sold for taxes on April 7, 1952, and that the period for redemption would expire on April 7, 1954. De Moe v. McLeod, 228 Miss. 481, 87 So. 2d 906, 1956 Miss. LEXIS 536 (Miss. 1956).

The failure of the clerk to give notice to a lienor or to note on the record that it was given in the manner prescribed by statute, renders the tax sale void as to such lienor only, but the failure to give such notice to the owner of the land does not affect the validity of sale. Santa Cruz v. State, 223 Miss. 617, 78 So. 2d 900, 1955 Miss. LEXIS 416 (Miss. 1955).

Where a holder of a trust deed prior to the tax sale of land acquired equity of redemption from the maker of the trust deed, there was a merger of the lesser estate in the greater, and the holder of the deed received sole title to the premises and was no longer a lienor and was not entitled to notice of expiration of time of redemption as required by statute, and a failure of the clerk to give notice did not render the tax sale void. Santa Cruz v. State, 223 Miss. 617, 78 So. 2d 900, 1955 Miss. LEXIS 416 (Miss. 1955).

3. Sufficiency of affidavit.

Chancellor erred in granting summary judgment in favor of the purchaser of a property at a tax sale when the owner challenged the sale; the tax sale was void for failure to comply with Miss. Code Ann. §27-43-3 in that an affidavit filed by a deputy chancery clerk was neither sworn to or notarized and thus, it was merely a piece of pater with the word “affidavit” as its title. Johnson v. Ferguson, 58 So.3d 711, 2011 Miss. App. LEXIS 172 (Miss. Ct. App. 2011).

4. Failure to Serve Personally.

Tax sale was void because there was no evidence of (1) the chancery clerk’s notice requirements or (2) attempts to personally serve the land’s owner with process. Orcutt v. Chambliss, 243 So.3d 757, 2018 Miss. App. LEXIS 23 (Miss. Ct. App. 2018).

Tax deeds were invalid because the former property owners had been served with notice by publication of the end of the redemption period but had not been served personally by the sheriff, as required by Miss. Code Ann. §27-43-3 (2002). However, the tax sale purchaser’s successor remained entitled to statutory damages under Miss. Code Ann. §27-45-3 (Rev. 2006). Rebuild Am., Inc. v. McGee, 49 So.3d 156, 2010 Miss. App. LEXIS 641 (Miss. Ct. App. 2010).

§ 27-43-4. Notice, affidavits or certificates, and fees where lands sold for nonpayment of municipal taxes.

With respect to lands sold for the nonpayment of municipal taxes, both for ad valorem and for special improvements, the municipal clerk shall issue the same type notices and perform all other requirements as set forth in Sections 27-43-1 through 27-43-11, inclusive, and for so doing, the municipality shall be allowed the same fees as set forth in said sections. However, all certificates or affidavits of the municipal clerk shall be filed with the chancery clerk of the county in which the municipality is located for which the chancery clerk shall be allowed a filing fee of One Dollar ($1.00) per affidavit or certificate.

HISTORY: Laws, 1975, ch. 517, § 3; Laws, 1978, ch. 419, § 1, eff from and after July 1, 1978.

Cross References —

Sales for nonpayment of municipal taxes generally, see §21-33-63.

OPINIONS OF THE ATTORNEY GENERAL

Salaried employee of municipality, such as city clerk, may not receive in individual capacity fees collected pursuant to ad valorem tax sales nor may police officer receive fees set forth for sheriff for service of tax sale notices. Hayslett, Jan. 12, 1994, A.G. Op. #93-0961.

RESEARCH REFERENCES

ALR.

Right of interested party receiving due notice of tax sale or of right to redeem to assert failure or insufficiency of notice to other interested party. 45 A.L.R.4th 447.

Law Reviews.

1979 Mississippi Supreme Court Review: Miscellaneous. 50 Miss. L. J. 833, December 1979.

JUDICIAL DECISIONS

1. In general.

Although it was undisputed that the tax sale buyer received a notice, it was not sent by certified mail; therefore, the chancellor was correct in setting aside the tax sale insofar as it pertained to the buyer’s interests therein. Curtis v. Carter, 906 So. 2d 758, 2005 Miss. LEXIS 392 (Miss. 2005).

Trial court properly granted summary judgment in lienholders’ favor setting aside the tax conveyance to the property buyer as there was no evidence that the debt owed to the lienholders had been satisfied, and the evidence showed that the city had failed to give the lienholders sufficient notice as required by Miss. Code Ann. §§27-43-4,27-43-5. Curtis v. Carter, 906 So. 2d 5, 2004 Miss. App. LEXIS 923 (Miss. Ct. App. 2004), aff'd in part and rev'd in part, 906 So. 2d 758, 2005 Miss. LEXIS 392 (Miss. 2005).

When property is sold for unpaid county or municipal ad valorem taxes, the property owner must be given notice of his right to redeem the property within 180 days of, but no less than 60 days prior to, the expiration of the redemption period, and both the chancery clerk and the municipal clerk must provide notice in accordance with §27-43-3. De Weese Nelson Realty, Inc. v. Equity Services Co., 502 So. 2d 310, 1986 Miss. LEXIS 2681 (Miss. 1986).

In an action to remove clouds, cancel deeds, and confirm tax title to a certain lot, the chancellor correctly dismissed the bill of complaint and confirmed tax title in defendant, who had previously purchased the lot at a tax sale, even though neither the owners of the land at the time of the sale nor the lienholders had been served with notice that defendant’s tax title would mature in 60 days, unless redeemed; the failure to give such notice did not render the tax title void since, at the time the property in question was assessed and the sale for delinquent taxes was held, there was no statutory requirement for such notice in municipal tax sales. Associates Capital Corp. v. Alexander, 374 So. 2d 218, 1979 Miss. LEXIS 2313 (Miss. 1979).

§ 27-43-5. Notice to lienors.

It shall be the duty of the clerk of the chancery court to examine the record of deeds, mortgages and deeds of trust in his office to ascertain the names and addresses of all mortgagees, beneficiaries and holders of vendors liens of all lands sold for taxes; and he shall, within the time fixed by law for notifying owners, send by certified mail with return receipt requested to all such lienors so shown of record the following notice, to-wit:

“State of Mississippi, To , County of “You will take notice that (here describe lands) assessed to, or supposed to be owned by was on the day of , 2 , sold to for the taxes of (giving year) upon which you have a lien by virtue of the instrument recorded in this office in Book , page , dated , and that the title to said land will become absolute in said purchaser unless redemption from said sale be made on or before the day of May of 2 . “This day of , 2 . “ “Chancery Clerk of County, Miss.”

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HISTORY: Codes, 1930, § 3259; 1942, § 9943; Laws, 1922, ch. 241; Laws, 1988, ch. 478; Laws, 1995, ch. 468, § 13; Laws, 1995, ch. 381, § 1, eff from and after July 1, 1995.

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected a typographical error in the last paragraph of the notice form. A blank line for the month and a comma were added. The Joint Committee ratified the correction at its May 20, 1998, meeting, and the section has been reprinted in the supplement to reflect the corrected language.

Editor’s Notes —

Miss. Code Ann. §27-43-5 requires a chancery clerk to examine the records of deeds, mortgages and deeds of trust in his office for a period of six (6) years to determine the names and addresses of all mortgagees, beneficiaries and holders of vendors lanes of land to be sold for taxes. This statute makes no provision for person who have liens that have been in existence for more than six (6) years. In the U.S. Supreme Court case of Mennonite Board of Missions v. Adams, (1983) 462 U.S. 791, 77 LEd2d 180, 103 S. Ct. 2706, the U.S. Supreme Court stated “since a mortgagee clearly has a legally protected property interest, he is entitled to notice reasonably calculated to apprise him of a pending tax sale.” When the mortgagee is identified and a mortgage is publicly recorded, constructive notice by publication must be supplemented by notice mailed to the mortgagee’s last known available address or by personal service. The Mississippi Supreme Court in the case of Deweese Nelson Realty Inc. v. Equity Services Company, (1986, Miss) 502 So. 2d 310 cited Mennonite Board of Missions v. Adams, supra, with favor. The Court suggested that the legislature consider the statutory procedure for notice of tax sales in light of Mennonite Board.

For purchasers at tax sales to cut-off existing lienholders over six (6) years old, there will have to be a showing that the lienholders have received actual notice of the pending tax sale. This issue has come up in several cases involving the U.S. Department of Agriculture and more such cases are expected if the chancery clerks do no notify all lienholders of record and not just those whose liens are six (6) years old or less.

OPINIONS OF THE ATTORNEY GENERAL

In searching the records to determine the names and address of mortgagees pursuant to the mandatory provisions of Section 27-43-5, a clerk may rely upon the provisions of Section 89-5-19; he may consider as barred any lien which as of the date of the search appears to have been barred pursuant to the applicable statute of limitation at lease six months prior to the date of the search for the debt secured thereby; and he need not give notice of the maturity of a tax sale to any mortgagee whose lien appears to be barred. McAdams, Feb. 18, 2000, A.G. Op. #2000-0055.

A chancery clerk may not certify a tax sale that is void due to the failure to give proper notice to a lienholder. Dew, Oct. 17, 2003, A.G. Op. 03-0506.

If a tax sale cannot be certified because of failure to give notice to a lienholder, proper notice should be provided to the lienholder by compliance with this section by means of service as described in §27-43-7, and the property should be sold at the next tax sale if the taxes are not paid. Dew, Oct. 17, 2003, A.G. Op. 03-0506.

RESEARCH REFERENCES

ALR.

Right of interested party receiving due notice of tax sale or of right to redeem to assert failure or insufficiency of notice to other interested party. 45 A.L.R.4th 447.

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation §§ 892, 925 et seq.

17 Am. Jur. Legal Forms 2d, State and Local Taxation §§ 238:71, 238:72.

22 Am. Jur. Pl & Pr Forms (Rev), State and Local Taxation, Form 251(notice of expiration of time for redemption).

CJS.

85 C.J.S., Taxation §§ 1406-1416.

JUDICIAL DECISIONS

1. Validity.

2. Construction and application, generally.

3. Failure of clerk to give notice.

1. Validity.

Statute requiring clerk to give lienholders notice that land covered by liens was sold for taxes held valid when applied to sales made after enactment. Everett v. Williamson, 163 Miss. 848, 143 So. 690, 1932 Miss. LEXIS 95 (Miss. 1932).

2. Construction and application, generally.

Tax sale was void under Miss. Code Ann. §27-43-11 as to the holder of a deed of trust where a chancery clerk failed to comply with the notice requirements of Miss. Code Ann. §27-43-5; the notice failed to identify the holder’s lien by book, page, and date. Wachovia Bank, N.A. v. Rebuild Am., Inc., 56 So.3d 586, 2011 Miss. App. LEXIS 81 (Miss. Ct. App. 2011).

Where chancery clerk sends notice of tax sale by registered mail, whether or not lienor receives it does not affect validity of sale. Lamar Life Ins. Co. v. Mente & Co., 181 Miss. 479, 178 So. 89, 1938 Miss. LEXIS 90 (Miss. 1938).

Legislature never intended that the notice required by these sections should be mailed to municipalities. City of Jackson v. Nunn, 178 Miss. 665, 174 So. 578, 1937 Miss. LEXIS 269 (Miss. 1937).

Under statute relating to notice of tax sale which clerk of chancery court must send to lienholders, clerk is not required to seek elsewhere than in record of deeds, mortgages, and deeds of trust in his office for a period of six years prior to date of sale for names of persons holding liens on lands sold for taxes. City of Jackson v. Nunn, 178 Miss. 665, 174 So. 578, 1937 Miss. LEXIS 269 (Miss. 1937).

Statute prescribing form of deed must be construed with other sections. Lamar Life Ins. Co. v. Billups, 175 Miss. 771, 169 So. 32, 1936 Miss. LEXIS 94 (Miss. 1936).

In proceeding to confirm tax title, clerk’s tax sale books should be made exhibits to bill, or bill should allege that required notice was given to parties whose interests are affected, so that court may see that there are no outside liens. Lamar Life Ins. Co. v. Billups, 175 Miss. 771, 169 So. 32, 1936 Miss. LEXIS 94 (Miss. 1936).

State’s obligation under 1922 Act, on sale of land for unpaid taxes, to notify lienholders of record since 1915 of such sale, was not impaired by 1930 Act, which required state to notify only those lienholders who recorded liens within six years prior to land sale. Reid v. Federal Land Bank, 166 Miss. 392, 148 So. 392, 1933 Miss. LEXIS 394 (Miss. 1933).

At tax sale purchasers are chargeable with knowledge of statutory requirements for valid sale and must be held to have purchased subject to such statutory provisions. Everett v. Williamson, 163 Miss. 848, 143 So. 690, 1932 Miss. LEXIS 95 (Miss. 1932).

3. Failure of clerk to give notice.

In a quiet title action arising from a tax sale that had been declared void as to a lienholder, where the buyer conceded that the chancery clerk had not strictly followed Miss. Code Ann. §§27-43-5 and27-43-9, the chancellor correctly ruled that the tax sale was void as to a lienholder that did not receive proper notice; statutes dealing with land forfeitures for delinquent taxes should be strictly construed in favor of the landowners, and any deviation from the statutorily mandated procedure renders a sale void. SKL Invs., Inc. v. Am. Gen. Fin., Inc., 22 So.3d 1247, 2009 Miss. App. LEXIS 844 (Miss. Ct. App. 2009).

In a case in which a lienholder appealed a chancery court’s refusal to set aside a tax sale, the attempted notice to the lienholder was invalid since the chancery court clerk did not without equivocation advise the lienholder that it had a specific interest which required its attention, as required by Miss. Code Ann. §§27-43-1 and27-43-5. Green Tree Servicing, LLC v. Dukes, 25 So.3d 399, 2009 Miss. App. LEXIS 881 (Miss. Ct. App. 2009).

Trial court properly granted summary judgment in lienholders’ favor setting aside the tax conveyance to the property buyer as there was no evidence that the debt owed to the lienholders had been satisfied, and the evidence showed that the city had failed to give the lienholders sufficient notice as required by Miss. Code Ann. §§27-43-4,27-43-5. Curtis v. Carter, 906 So. 2d 5, 2004 Miss. App. LEXIS 923 (Miss. Ct. App. 2004), aff'd in part and rev'd in part, 906 So. 2d 758, 2005 Miss. LEXIS 392 (Miss. 2005).

In an action to remove clouds, cancel deeds, and confirm tax title to a certain lot, the chancellor correctly dismissed the bill of complaint and confirmed tax title in defendant, who had previously purchased the lot at a tax sale, even though neither the owners of the land at the time of the sale nor the lienholders had been served with notice that defendant’s tax title would mature in 60 days, unless redeemed; the failure to give such notice did not render the tax title void since, at the time the property in question was assessed and the sale for delinquent taxes was sold, there was no statutory requirement for such notice in municipal tax sales. Associates Capital Corp. v. Alexander, 374 So. 2d 218, 1979 Miss. LEXIS 2313 (Miss. 1979).

In an action involving the validity of a tax sale where trust deeds were given in consideration of cancellation of notes secured by the deeds of trust, there was a merger of the lesser estate in the greater, and trust company which received the deed became the owner of the lands and was such owner prior to the expiration of the period of redemption and the failure to give notice to the owner of land does not affect the validity of the sale. De Fraites v. State, 227 Miss. 496, 86 So. 2d 664, 1956 Miss. LEXIS 718 (Miss. 1956).

The failure of the clerk to give notice to a lienor, or to note on the record that it was given in the manner prescribed by statute, renders the tax sale void as to such lienor only, but the failure to give such notice to the owner of land does not affect the validity of sale. Santa Cruz v. State, 223 Miss. 617, 78 So. 2d 900, 1955 Miss. LEXIS 416 (Miss. 1955).

Tax deed to purchaser was void, where chancery clerk failed to notify lienor of sale as required under 1922 Act, where lienor recorded lien nine years prior to sale, since 1930 Act, which required that notice be given only to those lienors who recorded liens within six years of sale, was not applicable. Reid v. Federal Land Bank, 166 Miss. 392, 148 So. 392, 1933 Miss. LEXIS 394 (Miss. 1933).

Chancery clerk’s failure to notify prior lienors having no interest at time that land had been sold for taxes did not avoid tax sale. Talmadge v. Seward, 155 Miss. 580, 124 So. 791, 1929 Miss. LEXIS 331 (Miss. 1929).

§ 27-43-7. Notice to lienors; service.

The notice shall be mailed to said lienors, if any, to the post-office address of the lienors, if such address is set forth in the instrument creating the lien, otherwise to the post-office address of said lienors, if actually known to the clerk, and if unknown to the clerk then addressed to the county site of the said county.

HISTORY: Codes, 1930, § 3260; 1942, § 9944; Laws, 1922, ch. 241.

OPINIONS OF THE ATTORNEY GENERAL

If a tax sale cannot be certified because of failure to give notice to a lienholder, proper notice should be provided to the lienholder by compliance with §27-43-5 by means of service as described in this section, and the property should be sold at the next tax sale if the taxes are not paid. Dew, Oct. 17, 2003, A.G. Op. 03-0506.

RESEARCH REFERENCES

ALR.

Right of interested party receiving due notice of tax sale or of right to redeem to assert failure or insufficiency of notice to other interested party. 45 A.L.R.4th 447.

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation §§ 928, 929.

CJS.

85 C.J.S., Taxation § 1423 et seq.

JUDICIAL DECISIONS

1. Validity.

2. Construction and application, generally.

3. Failure of clerk to give notice.

1. Validity.

Statute held valid as to sales made after enactment. Everett v. Williamson, 163 Miss. 848, 143 So. 690, 1932 Miss. LEXIS 95 (Miss. 1932).

2. Construction and application, generally.

Where chancery clerk sends notice of tax sale by registered mail, whether or not lienor receives it does not affect validity of sale. Lamar Life Ins. Co. v. Mente & Co., 181 Miss. 479, 178 So. 89, 1938 Miss. LEXIS 90 (Miss. 1938).

But where chancery clerk’s notation on record did not show notice sent by registered mail, tax sale was void as to that lienor. Lamar Life Ins. Co. v. Mente & Co., 181 Miss. 479, 178 So. 89, 1938 Miss. LEXIS 90 (Miss. 1938).

Municipality redeeming land sold for state and county taxes, held not entitled to notice required to be sent to owners and holders of liens. City of Jackson v. Nunn, 178 Miss. 665, 174 So. 578, 1937 Miss. LEXIS 269 (Miss. 1937).

In proceeding to confirm tax title tax sale books should be made exhibit to the bill, or bill should allege that required notice was given to interested parties, so that court may see that there are no outside liens. Lamar Life Ins. Co. v. Billups, 175 Miss. 771, 169 So. 32, 1936 Miss. LEXIS 94 (Miss. 1936).

Purchasers at tax sale held chargeable with knowledge of statutory requirements for valid sale. Everett v. Williamson, 163 Miss. 848, 143 So. 690, 1932 Miss. LEXIS 95 (Miss. 1932).

3. Failure of clerk to give notice.

Chancellor properly set aside a tax sale of property because the lien holder of the property, a bank, did not receive proper notice; the notice of the sale was mailed to the wrong address for the bank. Rebuild Am., Inc. v. Milner, 7 So.3d 972, 2009 Miss. App. LEXIS 162 (Miss. Ct. App. 2009).

In an action involving the validity of a tax sale where trust deeds were given in consideration of cancellation of notes secured by the deeds of trust, there was a merger of the lesser estate in the greater, and trust company which received the deed became the owner of the lands and was such owner prior to the expiration of the period of redemption and the failure to give notice to the owner of land does not affect the validity of the sale. De Fraites v. State, 227 Miss. 496, 86 So. 2d 664, 1956 Miss. LEXIS 718 (Miss. 1956).

The failure of the clerk to give notice to a lienor or to note on the record that it was given in the manner prescribed by statute, renders the tax sale void as to such lienor only, but the failure to give such notice to the owner of the land does not affect the validity of sale. Santa Cruz v. State, 223 Miss. 617, 78 So. 2d 900, 1955 Miss. LEXIS 416 (Miss. 1955).

Where a holder of a trust deed prior to the tax sale of land acquired equity of redemption from the maker of the trust deed, there was a merger of the lesser estate in the greater, and the holder of the deed received sole title to the premises and was no longer a lienor and was not entitled to notice of expiration of time of redemption as required by statute, and a failure of the clerk to give notice did not render the tax sale void. Santa Cruz v. State, 223 Miss. 617, 78 So. 2d 900, 1955 Miss. LEXIS 416 (Miss. 1955).

§ 27-43-9. Liens; entry and certification.

Upon completing the examination for said liens, the clerk shall enter upon the tax sale book upon the page showing the sale a notation to the effect that such examination had been made, giving the names and addresses, if known, of said lienors, the book and page where the liens are created, and the date of mailing by registered mail the notice to the lienors. If the clerk finds no liens of record, he shall so certify on said tax sale book. In each instance the clerk shall date the certificate and sign his name thereto.

HISTORY: Codes, 1930, § 3261; 1942, § 9945; Laws, 1922, ch. 241.

JUDICIAL DECISIONS

1. In general.

2. Strict Compliance Required.

1. In general.

A mere memorandum or note on the tax record page is not sufficient compliance with this section [Code 1942, § 9945], but there must be a certificate dated and signed by the clerk in accordance with the prescribed procedure. Pace v. Wedgeworth, 198 Miss. 1, 20 So. 2d 842, 1945 Miss. LEXIS 162 (Miss. 1945).

A mere unsigned and undated memorandum on the tax record page, consisting of the date, “Aug. 19, 1936,” apparently written or typed under a credit heading, “Notices mailed by registered mail,” was not a sufficient compliance with the requirements of this section [Code 1942, § 9945] as to the chancery clerk’s notation on the record showing notices sent by registered mail. Pace v. Wedgeworth, 198 Miss. 1, 20 So. 2d 842, 1945 Miss. LEXIS 162 (Miss. 1945).

Where chancery clerk’s notation on record does not show notice sent by registered mail to lienor as required by this section [Code 1942, § 9945], the tax sale is void as to that lienor by virtue of Code 1942, § 9946. Pace v. Wedgeworth, 198 Miss. 1, 20 So. 2d 842, 1945 Miss. LEXIS 162 (Miss. 1945).

Tax sale of land which was void as to city holding a lien on the land by reason of having made a loan and having accepted assignment of a deed of trust to the land as security therefor, as authorized by law, for the reason that the chancery clerk’s notation on record did not show that notice of the tax sale was sent by registered mail to the city as required by this section [Code 1942, § 9945], did not impair or destroy the city’s right subsequently to convey the land, nor the right of its grantee subsequently to do the same. Pace v. Wedgeworth, 198 Miss. 1, 20 So. 2d 842, 1945 Miss. LEXIS 162 (Miss. 1945).

Where chancery clerk’s notation on record of mailing of notice of tax sale to lienor failed to set forth that notice was sent by registered mail, failure to comply with statute rendered tax title void as to that lienor. Lamar Life Ins. Co. v. Mente & Co., 181 Miss. 479, 178 So. 89, 1938 Miss. LEXIS 90 (Miss. 1938).

But where chancery court sends notice of tax sale by registered mail, whether or not lienor receives it does not affect validity of sale. Lamar Life Ins. Co. v. Mente & Co., 181 Miss. 479, 178 So. 89, 1938 Miss. LEXIS 90 (Miss. 1938).

Section prescribing form of deed must be construed with other sections. Lamar Life Ins. Co. v. Billups, 175 Miss. 771, 169 So. 32, 1936 Miss. LEXIS 94 (Miss. 1936).

In proceeding to confirm tax title tax sale books should be made exhibit to the bill, or bill should allege that required notice was given to interested parties, so that court may see that there are no outside liens. Lamar Life Ins. Co. v. Billups, 175 Miss. 771, 169 So. 32, 1936 Miss. LEXIS 94 (Miss. 1936).

2. Strict Compliance Required.

In a quiet title action arising from a tax sale that had been declared void as to a lienholder, where the buyer conceded that the chancery clerk had not strictly followed Miss. Code Ann. §§27-43-5 and27-43-9, the chancellor correctly ruled that the tax sale was void as to a lienholder that did not receive proper notice; statutes dealing with land forfeitures for delinquent taxes should be strictly construed in favor of the landowners, and any deviation from the statutorily mandated procedure renders a sale void. SKL Invs., Inc. v. Am. Gen. Fin., Inc., 22 So.3d 1247, 2009 Miss. App. LEXIS 844 (Miss. Ct. App. 2009).

§ 27-43-11. Liens; fees of clerk; failure to give notice.

For examining the records to ascertain the names and addresses of lienors, the chancery clerk shall be allowed a fee of Seven Dollars ($7.00) in each instance for each lien where a lien is found of record, and said fees shall be taxed against the owner of said land, if same is redeemed, and if not redeemed, then said fees are to be taxed as part of the cost against the purchaser. A failure to give the required notice to such lienors shall render the tax title void as to such lienors, and as to them only, and such purchaser shall be entitled to a refund of all such taxes paid the state, county or other taxing district after filing his claim therefor as provided by law.

HISTORY: Codes, 1930, § 3262; 1942, § 9946; Laws, 1922, ch. 241; Laws, 1946, ch. 244, § 1; Laws, 1995, ch. 468, § 14, eff from and after passage (approved March 27, 1995).

Cross References —

Chancery clerk’s fees, see §25-7-9.

OPINIONS OF THE ATTORNEY GENERAL

A chancery clerk may not certify a tax sale that is void due to the failure to give proper notice to a lienholder. Dew, Oct. 17, 2003, A.G. Op. 03-0506.

JUDICIAL DECISIONS

1. Validity.

2. Construction and application.

1. Validity.

Statute providing that failure to give notice to lienors renders tax sale void as to lienors does not unlawfully discriminate against owners. Everett v. Williamson, 163 Miss. 848, 143 So. 690, 1932 Miss. LEXIS 95 (Miss. 1932).

Statute does not unlawfully discriminate against owners. Everett v. Williamson, 163 Miss. 848, 143 So. 690, 1932 Miss. LEXIS 95 (Miss. 1932).

2. Construction and application.

Trial court erred in dismissing a tax-sale purchaser’s complaint for lack of standing because the trial clerk’s failure to comply with the statutory notice requirements rendered the tax sale void, the purchaser held an interest in the property as a statutory lienholder, which gave it standing to challenge the trial clerk’s compliance with the notice statutes, and the doctrine of caveat emptor did not bar the purchaser’s suit, as the tax-sale statutes specifically provided for the remedy the purchaser sought. Sass Muni-V, LLC v. Desoto County, 170 So.3d 441, 2015 Miss. LEXIS 159 (Miss. 2015).

Tax sale was void under Miss. Code Ann. §27-43-11 as to the holder of a deed of trust where a chancery clerk failed to comply with the notice requirements of Miss. Code Ann. §27-43-5; the notice failed to identify the holder’s lien by book, page, and date. Wachovia Bank, N.A. v. Rebuild Am., Inc., 56 So.3d 586, 2011 Miss. App. LEXIS 81 (Miss. Ct. App. 2011).

In a quiet title action arising from a tax sale that had been declared void as to a lienholder, the buyer argued that the chancellor was correct when he confirmed the tax sale, but he erred in holding that the property at issue was subject to the lien. Miss. Code Ann. §27-43-11 provided that the failure to give the required notice to a lienholder rendered a tax title void as to such lienors, and as to them only, and that provision was interpreted to mean that the tax sale was confirmed as to all others except those lienholders who failed to receive the statutorily required notice. SKL Invs., Inc. v. Am. Gen. Fin., Inc., 22 So.3d 1247, 2009 Miss. App. LEXIS 844 (Miss. Ct. App. 2009).

In a quiet title action arising from a tax sale that had been declared void as to a lienholder, the buyer argued that the chancellor erred in failing to award it damages. While Miss. Code. Ann. §27-43-11 provided that the buyer was entitled to a refund of the taxes that it had paid, the record did not reflect that the buyer had filed for a refund as required, and Miss. Code Ann. §27-45-27(1) did not mean that, since the tax sale was rendered void as to one lienholder, but not to others, the buyer could recover statutory damages against the non-voided lienholder. SKL Invs., Inc. v. Am. Gen. Fin., Inc., 22 So.3d 1247, 2009 Miss. App. LEXIS 844 (Miss. Ct. App. 2009).

Where chancery clerk’s notation on record does not show notice sent by registered mail to lienor as required by Code 1942, § 9945, the tax sale is void as to that lienor. Pace v. Wedgeworth, 198 Miss. 1, 20 So. 2d 842, 1945 Miss. LEXIS 162 (Miss. 1945).

Tax sale of land which was void under this section [Code 1942, § 9946] as to city holding a lien on the land by virtue of having made a loan and having accepted assignment of a deed of trust to the land as security therefor, as authorized by law, for the reason that the chancery clerk’s notation on record did not show that notice of the tax sale was sent by registered mail to the city as required by Code 1942, § 9945, did not impair or destroy the city’s right to subsequently convey the land, nor the right of its grantee to subsequently do the same. Pace v. Wedgeworth, 198 Miss. 1, 20 So. 2d 842, 1945 Miss. LEXIS 162 (Miss. 1945).

Where chancery clerk’s notation on record did not show notice sent by registered mail, tax sale was void as to that lienor. Lamar Life Ins. Co. v. Mente & Co., 181 Miss. 479, 178 So. 89, 1938 Miss. LEXIS 90 (Miss. 1938).

As regards question as to whether tax deed vests perfect title to lands, statute prescribing form of deed must be construed with other sections, particularly provision that failure to give notice to lienors renders tax sale void as to them. Lamar Life Ins. Co. v. Billups, 175 Miss. 771, 169 So. 32, 1936 Miss. LEXIS 94 (Miss. 1936).

Failure to give lienors notice that land had been sold for taxes renders tax sale void as to lienors. Everett v. Williamson, 163 Miss. 848, 143 So. 690, 1932 Miss. LEXIS 95 (Miss. 1932).

Purchasers at tax sale held chargeable with knowledge of statutory requirements for valid sale. Everett v. Williamson, 163 Miss. 848, 143 So. 690, 1932 Miss. LEXIS 95 (Miss. 1932).

Chapter 45. Ad Valorem Taxes—Redemption of Land Sold for Taxes

§ 27-45-1. Duties of chancery clerk.

Redemption of land sold for taxes shall be made through the chancery clerks of the respective counties. Where the land was sold to the state, the clerk, out of the amount necessary to redeem, shall first pay to the officers entitled thereto the costs, fees and damages which are allowed those officers by law in cases of lands sold to individuals; second, he shall pay the state the amount of state taxes with the interest and additional charges thereon allowed by law to the state; and, third, he shall pay to the county the sums computed in like manner which belong to the county and the various taxing districts thereof. Where the land was sold to an individual, the clerk shall pay:

First, to the state the amount of state taxes with the interest and additional charges thereon allowed by law, unless same has been paid previously by the tax purchaser or some other person;

Second, to the county the sums computed in like manner which belong to the county and the various taxing districts thereof, unless same has been paid previously by the tax purchaser or some other person;

Third, to the county the five percent (5%) damages on the amount of the taxes for which the land was sold; and

Fourth, the balance to the purchaser.

The clerk shall make his redemption settlements within twenty (20) days after the end of each month and shall make a complete report thereof to the board of supervisors. For a failure so to report or to pay over the sums to the parties entitled thereto as herein required, he shall be liable on his official bond to a penalty of one percent (1%) per month on the amount withheld. The chancery clerk shall also note each redemption on the public record of delinquent tax lands, on the day payment of taxes is made, with the date, name and the amount of redemption money paid.

HISTORY: Codes, Hemingway’s 1921 Supp. § 7049b; 1930, § 3263; 1942, § 9947; Laws, 1920, ch. 231; Laws, 1932, ch. 175; Laws, 1934, ch. 197; Laws, 1994, ch. 507, § 1; Laws, 2009, ch. 546, § 8, eff from and after passage (approved Apr. 15, 2009.).

Amendment Notes —

The 2009 amendment deleted “a true copy of which he shall file with the State Auditor” at the end of the first sentence of the final undesignated paragraph; and made a minor stylistic change.

Cross References —

Constitutional provision granting right of redemption from sale of land for taxes, see Miss. Const. Art. 4, § 79.

Redemption of land sold for municipal taxes, see §21-33-61.

Tax collector’s monthly report of tax collections, see §27-29-11.

Notice of tax sale and redemption period to owners and lienors, see §27-43-1 et seq.

Deposit and disposition of redemption funds, see §27-45-5.

Lists of lands sold for drainage district taxes, see §51-31-133.

OPINIONS OF THE ATTORNEY GENERAL

If landowner redeems his property after it has been sold for taxes, the chancery clerk must pay back to the purchaser the amount that he paid at the tax sale and the amount that he paid in taxes which were due after the sale, including all interest, penalties and costs provided by statute. Bolen, Feb. 14, 1992, A.G. Op. #92-0025.

RESEARCH REFERENCES

ALR.

Effect of certificate, statement (or refusal thereof), or error by tax collector or other public officer regarding unpaid taxes or assessments against specific property. 21 A.L.R.2d 1273.

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 898 et seq.

CJS.

85 C.J.S., Taxation § 1354 et seq.

JUDICIAL DECISIONS

1. In general.

2. Offer to redeem.

3. Release of land from tax sale.

1. In general.

In an action to establish ownership of, or a leasehold interest in oil, gas and other minerals on and under certain land that had been sold in a tax sale, on the ground that there had been a redemption of the property from the sale, the evidence was insufficient to invalidate defendant’s tax deed where, inter alia, plaintiffs had come forward with only speculative information as to the completion of the statutorily required redemption disbursement, settlement and report; the tax sale record abstract was blank where the date of redemption, if any, was to be shown. Clement v. R. L. Burns Corp., 373 So. 2d 790, 1979 Miss. LEXIS 2295 (Miss. 1979).

Where, although chancery clerk failed to note tax sale on sectional index, and purchaser at foreclosure of trust deed, for purpose of redeeming from any tax sale, examined the sectional index but found no record of a tax sale, the evidence was conflicting whether purchaser made offer at tax collector’s office to redeem from any tax sale and whether he was informed by the tax collector or his deputy that there had been no tax sale, chancellor’s decision that the proof was insufficient to require a cancelation of a tax deed was not manifestly wrong. Pierce v. Ford, 199 Miss. 168, 24 So. 2d 342, 1946 Miss. LEXIS 185 (Miss. 1946).

No estoppel against chancery clerk by demand for a complete disclosure of all taxes due with tender thereof arose so that original tax purchaser in 1937 would prevail over a tax purchaser in 1939 to whom the tax deed had been delivered and recorded, by fact that, in response to the original tax purchaser’s request in 1940 for a statement of the taxes due, the clerk rendered a statement showing taxes due amounting to a certain amount which the tax purchaser paid, where the statement purported to show only that the amount indicated included costs of redemption from the sale in 1938 and disclosed the fact of subsequent sale in 1940, and where the original tax purchaser signed acknowledgment of receipt of registered notice as to the imminence of maturity of the subsequent tax sale. Little v. Gilmore-Puckett Lbr. Co., 23 So. 2d 918 (Miss. 1945).

“Redemption” connotes a change of interest in the thing to be redeemed, and a change of interest connotes a conveyance by some written instrument or by operation of law. Seward v. Dogan, 198 Miss. 419, 21 So. 2d 292, 1945 Miss. LEXIS 212 (Miss. 1945).

Where sale for taxes is void and passes no title, there can be no redemption. Seward v. Dogan, 198 Miss. 419, 21 So. 2d 292, 1945 Miss. LEXIS 212 (Miss. 1945).

The method of redemption is not limited to that before the chancery clerk as provided by this section [Code 1942, § 9947], but may be exercised in an equitable proceeding making a bona fide attack upon the validity of the sale. Jones v. Seward, 196 Miss. 446, 16 So. 2d 619, 1944 Miss. LEXIS 213 (Miss. 1944).

Statutes allowing land to be redeemed from tax sales are to be liberally construed in favor of the person seeking to redeem. McLain v. Meletio, 166 Miss. 1, 147 So. 878, 1933 Miss. LEXIS 375 (Miss. 1933).

2. Offer to redeem.

Statutes allowing land to be redeemed from tax sales are to be liberally construed in favor of the person seeking to redeem, and an owner’s offer to redeem from any and all tax sales within the redemption period, with sufficient money upon his person with which to effect such redemption, includes every form of taxes and takes away from the taxing authorities the power to convey title to anyone else pursuant to tax sales from which no redemption had actually been accomplished by reason of neglect or otherwise of the custodian of the tax sale records. James v. Tax Inv. Co., 206 Miss. 605, 40 So. 2d 539, 1949 Miss. LEXIS 287 (Miss. 1949).

Where an uneducated and illiterate Negro woman appeared at the office of the chancery clerk to pay the back taxes on her property and she was informed only of the most recent tax sale and not of a previous sale for delinquent tax in a prior year, her efforts to pay all back taxes, having the money on her person with which to do so, was sufficient to effect redemption and took away from the taxing authorities the power to convey the title to her property under the first tax sale. James v. Tax Inv. Co., 206 Miss. 605, 40 So. 2d 539, 1949 Miss. LEXIS 287 (Miss. 1949).

Where record owner of land informed chancery clerk of desire to redeem land from tax sale, having sufficient money on his person for such purpose, but clerk referred him to the state land office, and owner conferred with the state land commissioner with the purpose either to redeem or repurchase the land from the state but commissioner informed him that it was too late to redeem the land, such acts of the owner constituted a sufficient offer of redemption. Beauchamp v. McLauchlin, 200 Miss. 83, 25 So. 2d 771, 1946 Miss. LEXIS 270 (Miss. 1946).

Offer and request to redeem from tax sale, when ready and able to do so, where refused either arbitrarily or through unintentional misrepresentation of facts, deprives the state of power to convey title, and a deed subsequently issued to purchaser at tax sale is invalid. Kelly v. Coker, 197 Miss. 131, 19 So. 2d 519, 1944 Miss. LEXIS 282 (Miss. 1944).

Fact that landowners went to clerk’s office on two occasions carrying money to redeem land from tax sale, informing clerk that they wanted to redeem the land and that they had the money with which to do so, but on each occasion the clerk told them “there was no taxes due on the place, it had been paid,” constituted a sufficient offer to redeem which rendered subsequent deed to purchaser at tax sale invalid. Kelly v. Coker, 197 Miss. 131, 19 So. 2d 519, 1944 Miss. LEXIS 282 (Miss. 1944).

Taxpayer’s offer to redeem from any and all tax sales covered sales for drainage assessment or taxes as well as ad valorem taxes, since the word “taxes” in its broad sense includes special or local assessments on specific property benefited by a local improvement as well as ad valorem taxes. McLain v. Meletio, 166 Miss. 1, 147 So. 878, 1933 Miss. LEXIS 375 (Miss. 1933).

Where the chancery clerk informed taxpayer that there were no outstanding tax sales from which to redeem, although there had been a sale of the land for delinquent drainage taxes, taxpayer was not required to tender the money necessary to redeem the land from such tax sale, since the money would not have been received. McLain v. Meletio, 166 Miss. 1, 147 So. 878, 1933 Miss. LEXIS 375 (Miss. 1933).

Taxpayer’s offer to redeem within the two-year period took away from both the state and the drainage commissioners, who had purchased the land at tax sale, the power to convey title to anyone else. McLain v. Meletio, 166 Miss. 1, 147 So. 878, 1933 Miss. LEXIS 375 (Miss. 1933).

3. Release of land from tax sale.

Where, after the sale of land to the state for delinquent taxes, the record owner applied to the chancery clerk for a release of the land from that sale, it was the clerk’s duty to issue the release if, but not unless, he had collected from the record owner the payments required for the redemption of the land, including all taxes and costs which had accrued on the land since the sale. Stegall v. Miles, 194 Miss. 353, 12 So. 2d 537, 1943 Miss. LEXIS 81 (Miss. 1943).

Where, after the sale of land to the state for delinquent taxes, the record owner applied to the chancery clerk for a release and the clerk neglected to collect the taxes due for 1934, such owner was not chargeable with clerk’s failure in this respect unless he fraudulently participated therein. Stegall v. Miles, 194 Miss. 353, 12 So. 2d 537, 1943 Miss. LEXIS 81 (Miss. 1943).

§ 27-45-3. Persons who may redeem land.

The owner, or any persons for him with his consent, or any person interested in the land sold for taxes, may redeem the same, or any part of it, where it is separable by legal subdivisions of not less than forty (40) acres, or any undivided interest in it, at any time within two (2) years after the day of sale, by paying to the chancery clerk, regardless of the amount of the purchaser’s bid at the tax sale, the amount of all taxes for which the land was sold, with all costs incident to the sale, and five percent (5%) damages on the amount of taxes for which the land was sold, and interest on all such taxes and costs at the rate of one and one-half percent (1-1/2%) per month, or any fractional part thereof, from the date of such sale, and all costs that have accrued on the land since the sale, with interest thereon from the date such costs shall have accrued, at the rate of one and one-half percent (1-1/2%) per month, or any fractional part thereof; saving only to infants who have or may hereafter inherit or acquire land by will and persons of unsound mind whose land may be sold for taxes, the right to redeem the same within two (2) years after attaining full age or being restored to sanity, from the state or any purchaser thereof, on the terms herein prescribed, and on their paying the value of any permanent improvements on the land made after the expiration of two (2) years from the date of the sale of the lands for taxes. Upon such payment to the chancery clerk as hereinabove provided, he shall execute to the person redeeming the land a release of all claim or title of the state or purchaser to such land, which said release shall be attested by the seal of the chancery clerk and shall be entitled to be recorded without acknowledgment, as deeds are recorded. Said release when so executed and attested shall operate as a quitclaim on the part of the state or purchaser of any right or title under said tax sale.

HISTORY: Codes, Hutchinson’s 1848, ch. 8, art. 2 (15), art. 13 (15), art. 17 (27); 1857, ch. 3, art. 39, 1871, § 1701; 1880, §§ 531, 561; 1892, §§ 3823, 3853; 1906, §§ 4330, 4338; Hemingway’s 1917, §§ 6964, 6972; 1930, § 3264; 1942, § 9948; Laws, 1910, ch. 214; Laws, 1928, chs. 40, 79; Laws, 1932, ch. 286; Laws, 1995, ch. 468, § 15, eff from and after passage (approved March 27, 1995).

Cross References —

Constitutional provision granting right of redemption from sale of lands for taxes, see Miss. Const. Art. 4, § 79.

Sale of property for municipal taxes, see §21-33-63.

Enforcement of municipal special improvements assessments, see §21-41-25.

Redemption from mobile home tax sales, see §27-53-17.

OPINIONS OF THE ATTORNEY GENERAL

A purchaser at a tax sale is not entitle to a tax deed until the expiration of the redemption period from the time of purchase at the tax sale, even if the purchaser redeems the property from prior tax sales. Brister, Nov. 14, 1997. A.G. Op. #97-0712.

The legislative intent in amending this section, but not amending §27-35-63, was to expedite the assessment, levy and collection of ad valorem taxes upon land; thus, upon a redemption of land from a sale to the state for unpaid ad valorem taxes, the redeemer must pay the sums required by §27-35-63. McLeod, June 11, 1999, A.G. Op. #99-0276.

Upon delivery of a requested tax deed to an individual to whom the property matured after a tax sale, the chancery clerk does not have the authority to require that individual to redeem the taxes due for subsequent years. McGee, May 17, 2002, A.G. Op. #02-0267.

There is no statutory authority for the tax assessor or the chancery clerk to require the holder of a tax deed to pay taxes due prior to his initial purchase since such taxes were paid as a part of the prior unredeemed tax sales; the existence of a prior unredeemed tax sale should not affect the ability of the current owner to pay taxes due. Gex, July 26, 2002, A.G. Op. #02-0402.

RESEARCH REFERENCES

ALR.

Who may redeem, from a tax foreclosure or sale, property to which title or record ownership is held by corporation. 54 A.L.R.2d 1172.

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation §§ 909 et seq.

17 Am. Jur. Legal Forms 2d, State and Local Taxation § 238:73 (certificate of redemption).

22 Am. Jur. Pl & Pr Forms (Rev), State and Local Taxation, Forms 251 et seq. (redemption).

CJS.

85 C.J.S., Taxation § 1359, 1360 et seq.

JUDICIAL DECISIONS

1. In general.

2. Persons entitled to redeem, generally.

3. —Infants.

4. —Decisions, under 1932 Amendment, relating to infants.

5. Necessity and sufficiency of offer to redeem.

6. Time for redemption.

7. Effect of redemption.

8. —Release of land from tax sale.

9. Statutory damages.

1. In general.

Tax sale purchasers’ interest in the properties at issue continued to be a lien on the subject property until all redemption amounts were paid to them. High Sierra Tax Sale Props., LLC v. Daley, 188 So.3d 1224, 2015 Miss. App. LEXIS 410 (Miss. Ct. App. 2015), cert. denied, 188 So.3d 575, 2016 Miss. LEXIS 170 (Miss. 2016).

Tax deeds were invalid because the former property owners had been served with notice by publication of the end of the redemption period but had not been served personally by the sheriff, as required by Miss. Code Ann. §27-43-3 (2002). However, the tax sale purchaser’s successor remained entitled to statutory damages under Miss. Code Ann. §27-45-3 (Rev. 2006). Rebuild Am., Inc. v. McGee, 49 So.3d 156, 2010 Miss. App. LEXIS 641 (Miss. Ct. App. 2010).

Chancellor erred in failing to award damages and interest to an owner in its quiet title action pursuant to Miss. Code Ann. §§27-45-3 and27-45-27 because the issue was properly submitted to the chancery court in the owner’s initial complaint, but the chancellor’s final judgment did not address whether the owner would be entitled to damages; the chancellor should have addressed the issue before entering a final judgment. Rebuild Am., Inc. v. Estate of Wright, 27 So.3d 1202, 2010 Miss. App. LEXIS 59 (Miss. Ct. App. 2010).

Where the tax sale was set aside, the chancellor erred in not ordering the property owner to pay the tax sale purchaser the interest due the purchaser as provided by See Miss. Code Ann. §27-45-3, at one and one half percent per month, together with damages thereon at a rate of five percent annum on such amount due. Lawrence v. Rankin, 870 So. 2d 673, 2004 Miss. App. LEXIS 305 (Miss. Ct. App. 2004).

A chancery clerk did not have the legal authority to execute a tax deed on property where the creditor, who was responsible for paying the taxes on the property, was ready, willing and able to pay the cost of redemption and would have paid the delinquent taxes if the clerk had not erroneously informed the creditor that someone had already redeemed those taxes. Merritt v. Magnolia Federal Bank for Sav., 573 So. 2d 746, 1990 Miss. LEXIS 775 (Miss. 1990).

Where, subject to the sale of land for nonpayment of special improvement assessments but prior to the sale’s maturity, the state highway commission took a deed to the property from the owner of record, it acquired only the former owner’s equity of redemption; and when the commission failed to redeem the property within the two year statutory period it had no further interest in the lands, and the purchaser at the tax sale became vested with a perfect legal title. Equity Services Co. v. Mississippi State Highway Com., 192 So. 2d 431, 1966 Miss. LEXIS 1258 (Miss. 1966).

Sale by the purchaser of tax title of his interest to another who agreed to and did pay the chancery clerk the necessary amount after the redemption period had expired and received from the clerk tax deeds executed and recorded in favor of the purchaser did not constitute a redemption of the land. Bounds v. Brown, 201 Miss. 564, 29 So. 2d 657, 1947 Miss. LEXIS 420 (Miss. 1947).

The process of redemption is so interfered with by the sale as a unit in the aggregate of two or more separate tracts of land as to render such sale void, even though all of the land be owned and assessed to one individual or a single owner. Slush v. Patterson, 201 Miss. 113, 28 So. 2d 738, 1947 Miss. LEXIS 376 (Miss. 1947).

Where the state is not a party to proceeding in which record owner of land is granted the right to redeem property from tax sale, question as to whether such owner is required to pay all intervening taxes as a prerequisite cannot be raised by parties purchasing the land from the state, since such question can only be raised by the state. Beauchamp v. McLauchlin, 200 Miss. 83, 25 So. 2d 771, 1946 Miss. LEXIS 270 (Miss. 1946).

Under this section [Code 1942, § 9948] and Code 1942, § 9935, it is the duty of tax collector, in making out his list to be filed with chancery clerk of land sold to the state, to enter for each separate assessment (1) the date when sold, (2) to whom assessed, (3) the description, (4) the number of acres, and (5) the valuation, after which he should extend on the list opposite each separate assessment the statement (a) of the various items of the original or basic ad valorem taxes including district levies, (b) of the damages, (c) of the fees and (d) of the total taxes and costs. State v. Wilkinson, 197 Miss. 628, 20 So. 2d 193, 1944 Miss. LEXIS 327 (Miss. 1944).

Where land sold to state for taxes is not redeemed, all taxes thereon remain in abeyance until land is sold by state. Howie v. Panola-Quitman Drainage Dist., 168 Miss. 387, 151 So. 154, 1933 Miss. LEXIS 203 (Miss. 1933).

The law in force at the time of the tax sale becomes a part of the contract sale and the rights of the parties are determined thereby. Price v. Harley, 142 Miss. 584, 107 So. 673, 1926 Miss. LEXIS 109 (Miss. 1926).

Where there is the burden of a common lien or charge on land equity has jurisdiction to apportion such burden between the owners of the property. Swalm v. Sauls, 141 Miss. 515, 106 So. 775, 1926 Miss. LEXIS 454 (Miss. 1926).

The filing of a suit to redeem stops the statute of limitations from running. Swalm v. Sauls, 141 Miss. 515, 106 So. 775, 1926 Miss. LEXIS 454 (Miss. 1926).

Redemption statutes are to be liberally construed in favor of redemption. Darrington v. Rose, 128 Miss. 16, 90 So. 632, 1921 Miss. LEXIS 307 (Miss. 1921).

The legislature has authority to provide what shall be a sufficient description of land on the assessment roll where the method is such as to clearly indicate the land assessed. Reed v. Heard, 97 Miss. 743, 53 So. 400, 1910 Miss. LEXIS 299 (Miss. 1910).

The right to redeem cannot be taken away and destroyed by the legislature. It is something more than mere grace. Moody v. Hoskins, 64 Miss. 468, 1 So. 622, 1886 Miss. LEXIS 92 (Miss. 1886).

2. Persons entitled to redeem, generally.

The owner of one lot may maintain a suit to redeem that lot where it and another lot were assessed and sold together for taxes. Swalm v. Sauls, 141 Miss. 515, 106 So. 775, 1926 Miss. LEXIS 454 (Miss. 1926).

Any person interested in land sold for taxes has a right to redeem it. Darrington v. Rose, 128 Miss. 16, 90 So. 632, 1921 Miss. LEXIS 307 (Miss. 1921).

Where parcels of land separately assessed to a single owner have been sold together for the aggregate amount of state and county taxes and conveyed by a single tax deed such sale being void, anyone interested therein is entitled to redeem the whole or any of the parcels so separately assessed, the objection that under this section [Code 1942, § 9948] the redemption is not allowable on part of the land embraced in the tax being without merit in such case. Hewes v. Seal, 80 Miss. 437, 32 So. 55, 1902 Miss. LEXIS 296 (Miss. 1902).

3. —Infants.

Where it appeared that owner of land deeded it to his eleven-year-old son, and had the deed recorded, that son was thereafter regarded as the legal owner although the grantor retained possession of the deed until the son married, the deed was delivered as of the time of recording so as to entitle the son to the benefit of the two-year period after reaching majority in which to redeem such land from tax sale which took place about a year after the recording of the deed. Beauchamp v. McLauchlin, 200 Miss. 83, 25 So. 2d 771, 1946 Miss. LEXIS 270 (Miss. 1946).

Although evidence was conflicting, evidence of landowner’s birth as shown by his testimony and that of his mother, and by the Bible record made by his father and by records of vital statistics of the state and the certificate of the attending physician, was sufficient to sustain finding that such owner offered to redeem within two years after reaching his majority. Beauchamp v. McLauchlin, 200 Miss. 83, 25 So. 2d 771, 1946 Miss. LEXIS 270 (Miss. 1946).

Offer and request by record owner of land to redeem land from tax sale, within the two-year period allowed a minor in which to redeem, took away from the state the power to convey the title to such land. Beauchamp v. McLauchlin, 200 Miss. 83, 25 So. 2d 771, 1946 Miss. LEXIS 270 (Miss. 1946).

Plaintiffs, who were minors at the time of a tax sale, had a right to redeem their interest in the land, where at the time of the filing of the bill in the cause two years had not expired since any of them had attained majority. Simpson v. Ricketts, 185 Miss. 280, 186 So. 318, 1939 Miss. LEXIS 114 (Miss. 1939).

Where the questions involved in an attack on a tax title, such as questions of improvements and rent and partition, made the statutory remedy inadequate, persons who had reached their majority since the tax sale may resort to the chancery courts to confirm their claim of title to land, to recover rent for its use and for partition and for cancelation of a tax deed to one party defendant and conveyance by him thereof to the other defendant. Simpson v. Ricketts, 185 Miss. 280, 186 So. 318, 1939 Miss. LEXIS 114 (Miss. 1939).

The chancery court was properly resorted to by persons seeking to confirm their claim of title to certain land, to recover rent for its use, for partition, and for cancelation of a tax deed to one party defendant and a conveyance by him thereof to another defendant, where such persons by reason of their minority at the time of the tax sale and their bringing suit prior to the lapse of two years from their attaining majority were entitled to redeem, but the remedy afforded by this section [Code 1942, § 9948] was not adequate. Simpson v. Ricketts, 185 Miss. 280, 186 So. 318, 1939 Miss. LEXIS 114 (Miss. 1939).

An infant owning an undivided interest in land sold for taxes may within two years after attaining his majority redeem his interest in the land from the tax sale. Jones County Land Co. v. Fox, 120 Miss. 798, 83 So. 241, 1919 Miss. LEXIS 132 (Miss. 1919).

An infant’s right to redeem land after attaining his majority is a property right which he may vest in his vendee, and the vendee may exercise the same right within the time prescribed by statute. Jones County Land Co. v. Fox, 120 Miss. 798, 83 So. 241, 1919 Miss. LEXIS 132 (Miss. 1919).

Infants owning an undivided interest can redeem only their portion of the land. Wilson v. Sykes, 67 Miss. 617, 7 So. 492, 1890 Miss. LEXIS 105 (Miss. 1890).

If the holder of the tax title sue in ejectment, a tender by an infant who has the right to redeem, of the amount necessary to redeem, will defeat the ejectment. Even after judgment in like case such a tender would stop its enforcement. Price v. Ferguson, 66 Miss. 404, 6 So. 210, 1889 Miss. LEXIS 116 (Miss. 1889).

The right of infants after becoming of age to redeem is unaffected by confirmation proceedings. Metcalfe v. Perry, 66 Miss. 68, 5 So. 232, 1888 Miss. LEXIS 62 (Miss. 1888).

Infants may ask a court of equity to sell a part of the land to enable them to redeem. Johns v. Smith, 56 Miss. 727, 1879 Miss. LEXIS 200 (Miss. 1879).

4. —Decisions, under 1932 Amendment, relating to infants.

It is clear hereunder that the legislature had in mind the preservation of the right to redeem, two years after the minor reached his majority, the land which he had inherited under the laws of descent and distribution, or had acquired by will, and that they did not intend by the language used to condone the practice which had already obtained of conveying land to minors in order to secure a long time for its redemption. Hanna v. Ford, 189 Miss. 464, 198 So. 37, 1940 Miss. LEXIS 133 (Miss. 1940).

A minor who acquired land by deed prior to the passage of the provision permitting infants “who have or may hereafter inherit or acquire land by will,” the right to redeem the same within two years after attaining full age, was not entitled to the benefit of two years after his attaining majority in which to redeem the land from tax sale to the state, or a purchaser from the state, since this provision applied only to land inherited or acquired by will, and such minor was relegated to the two-year period from the date of the tax sale generally granted by this section [Code 1942, § 9948] to all persons. Hanna v. Ford, 189 Miss. 464, 198 So. 37, 1940 Miss. LEXIS 133 (Miss. 1940).

As amended by Laws 1932, chapter 286, the word “have” although in the past tense, is to be read in connection and in conjunction with the word “inherit,” with respect to the savings provision in regard to infancy, and accordingly the savings provision does not apply to a case where the minor acquired land by deed prior to the passage of the act and, therefore, his right to redeem existed only within the two years from the date of the tax sale generally granted by this section [Code 1942, § 9948] to all persons. Hanna v. Ford, 189 Miss. 464, 198 So. 37, 1940 Miss. LEXIS 133 (Miss. 1940).

This section [Code 1942, § 9948], as amended by laws of 1932, chapter 286, doubtless intended to prevent the conveyance of land to minors by deed thereafter for the sole purpose of permitting the land to be sold while the title was in the name of such minor, with the intention on the part of the grantor to continue in possession and enjoyment of the same without the payment of taxes during the period within which the minor would have had to redeem, had the amendment not been adopted so as to limit the right to redeem, within two years after reaching his majority, to only such land as he may have inherited, or acquired by will. Moore v. Rotenberry, 188 Miss. 882, 196 So. 758, 1940 Miss. LEXIS 89 (Miss. 1940).

The amendment was intended to restrict, rather than to enlarge, the saving clause in favor of infants, so as to limit their right to redeem their land within two years after attaining full age to such land as they might, after the passage of the amendment, inherit or acquire by will. Moore v. Rotenberry, 188 Miss. 882, 196 So. 758, 1940 Miss. LEXIS 89 (Miss. 1940).

The amendment to the savings clause in favor of infants contained in the former section hereto, to read “saving only to infants who have or who may hereafter inherit or acquire land by will,” has no application to a sale taking place before the enactment of such amendment for the reason that the patentee acquired such rights as the state owned and the state obtained its title before the enactment of such amendment. Moore v. Rotenberry, 188 Miss. 882, 196 So. 758, 1940 Miss. LEXIS 89 (Miss. 1940).

The words “to have or may hereafter inherit or acquire land by will,” have reference to the time of the enactment of the statute, and do not relate to any tax sale that may have been made prior to the passage of the act. Moore v. Rotenberry, 188 Miss. 882, 196 So. 758, 1940 Miss. LEXIS 89 (Miss. 1940).

This provision affording minors whose lands are sold for taxes the right to redeem after they reached their majority, applies only to land that belongs to minors, and in which they have an interest at the time they are sold for taxes, and not that in which they may subsequently acquire an interest. Moore v. Rotenberry, 188 Miss. 882, 196 So. 758, 1940 Miss. LEXIS 89 (Miss. 1940).

Where the land which complainant sought to redeem under the saving clause pertaining to minors belonged to their adult intestate at the time such land was sold for delinquent taxes to the state, the complainant inherited only such rights as their intestate had, that is, the right to redeem the land within two years from the date of sale. Moore v. Rotenberry, 188 Miss. 882, 196 So. 758, 1940 Miss. LEXIS 89 (Miss. 1940).

5. Necessity and sufficiency of offer to redeem.

An offer and request to redeem when the party is ready and able to do so, where refused either arbitrarily or through unintentional misrepresentation of facts, takes away from the state the power to convey the title to land sold for delinquent taxes. Beauchamp v. McLauchlin, 200 Miss. 83, 25 So. 2d 771, 1946 Miss. LEXIS 270 (Miss. 1946).

Where record owner of land informed chancery clerk of desire to redeem land from tax sale, having sufficient money on his person for such purpose, but clerk referred him to the state land office, and owner conferred with the state land commissioner with the purpose either to redeem or repurchase the land from the state but commissioner informed him that it was too late to redeem the land, such acts of the owner constituted a sufficient offer of redemption. Beauchamp v. McLauchlin, 200 Miss. 83, 25 So. 2d 771, 1946 Miss. LEXIS 270 (Miss. 1946).

Where purchasers of land from tax sale purchaser had notice of the public records affecting their title and the rights of true owner of land shown thereby, and that record owner was in possession of the premises through his tenant when purchasers obtained their deed, purchasers were not innocent purchasers for value so as to preclude decree in favor of record owner in suit seeking to cancel patent issued by the state to the tax sale purchaser, and to annul and cancel a deed from the latter to such purchasers and to obtain an adjudication that such record owner had performed such acts as were necessary to legally redeem the land from the tax sale to the state. Beauchamp v. McLauchlin, 200 Miss. 83, 25 So. 2d 771, 1946 Miss. LEXIS 270 (Miss. 1946).

6. Time for redemption.

Even if a buyer from a tax sale was a necessary and indispensable party under Miss. R. Civ. P. 19 to a proceeding where the redemption period in Miss. Code Ann. §27-45-3 was extended for 60 days, the buyer’s successor in interest was procedurally barred from bringing its Miss. R. Civ. P. 19 objection on appeal since the issue was not raised. The issue was not heard sua sponte in accordance with Shaw v. Shaw, 603 So. 2d 287 (Miss. 1992), because the buyer was notified by letter of the foreclosure sale and the possibility that the tax redemption period could be extended, this knowledge was imputed to the successor in interest, and neither the buyer nor the successor in interest chose to challenge the joinder issue until after the conclusion of the trial court proceedings. Marathon Asset Mgmt., LLC v. Otto, 977 So. 2d 1241, 2008 Miss. App. LEXIS 178 (Miss. Ct. App. 2008).

Since there was nothing prohibiting the extension of the two-year redemption period in Miss. Code Ann. §27-45-3, and a liberal construction of §27-45-3 had been ordered, a chancellor did not err by finding that a 60-day extension of the time period was permissible where a delay was outside of the control of the purchasers at a foreclosure sale. The purchasers had been ready to redeem during the requisite period, but had been unable to do so due to a delay by the prior owners. Marathon Asset Mgmt., LLC v. Otto, 977 So. 2d 1241, 2008 Miss. App. LEXIS 178 (Miss. Ct. App. 2008).

Automatic bankruptcy stay was lifted for the limited purpose of allowing a Chapter 11 debtor, a secured creditor, and a tax sale purchaser of the debtor’s property to litigate in the Mississippi courts the legal effect of the creditor’s purported redemption of the property after the two-year redemption period set out in Miss. Code Ann. §27-45-3 had expired. In re TEV Inv.Props., LLC, 2006 Bankr. LEXIS 2121 (Bankr. N.D. Miss. Aug. 25, 2006).

Purchaser was granted partial summary judgment as to the interest a debtor had in real property that the purchaser bought at a tax sale because the property was not part of a debtor’s estate since her right to redeem the tax sale under Miss. Code Ann. §27-45-3 and 11 USCS § 108(b), which was not tolled by the automatic stay, had expired. Greenpoint Credit, LLC v. Isom (In re Isom), 342 B.R. 743, 2006 Bankr. LEXIS 1412 (Bankr. N.D. Miss. 2006).

Pursuant to 11 USCS § 108(b), since the two-year state law redemption period under Miss. Code Ann. §27-45-3 had not expired before the bankruptcy filing date, a debtor had the balance of the two-year period to redeem the tax sale; however, because the right of redemption was not timely exercised within two years after the filing date, the buyer of the property at a pre-petition tax sale was entitled to partial summary judgment on its claim that the property was not an asset of the bankruptcy estate. Greenpoint Credit, LLC v. Isom (In re Isom), 342 B.R. 743, 2006 Bankr. LEXIS 1412 (Bankr. N.D. Miss. 2006).

When trial court determined that landowners had not received notice of the expiration of the redemption period to redeem their land, which was sold in a tax sale, and there was no record of the clerk and the sheriff having served the statutorily required notice, the trial court did not err in voiding the tax sale to the tax sale purchaser. Alexander v. Womack, 857 So. 2d 59, 2003 Miss. LEXIS 528 (Miss. 2003).

The heir of one dying incompetent may exercise the right of redemption which the incompetent, if restored to sanity, might have exercised within two years. 243 Miss. 627, 139 So. 2d 629.

Where property previously sold for municipal ad valorem taxes was also sold for special improvement taxes to another person, the special improvements tax purchaser acquired complete title upon the failure of the municipal ad valorem tax purchaser to redeem within two years from the date of sale. Shelton v. Reliance Inv. Co., 230 Miss. 51, 92 So. 2d 329, 1957 Miss. LEXIS 343 (Miss. 1957).

Right of redemption may be exercised, within the two years allowed by statute for redemption of land from tax sales, in an equity proceeding making a bona fide attack upon the validity of a tax sale; the method is not limited to that before the chancery clerk as provided in Code 1942, § 9947. Jones v. Seward, 196 Miss. 446, 16 So. 2d 619, 1944 Miss. LEXIS 213 (Miss. 1944).

Where § 3 of chapter 196, Laws 1934, approved April 4th, 1934, if applied to a case where a tax sale, had prior to the enactment thereof, on September 18, 1933, was void and at that time the owner had three years from the day of the sale in which to redeem, would extinguish such right of redemption at the expiration of two years from the date of sale, thereby cutting off five months, fourteen days from the time in which the owner could redeem it, and would be unconstitutional, such section is inoperative to that extent so that the right of the owner to redeem the land from the tax sale would be unaffected thereby; a constitutional defect in such section, as applied to such circumstances, does not render it wholly void but simply requires that its operation be so restricted as to preserve the right of redemption that existed when the land was sold for taxes. Lee v. Smith, 189 Miss. 636, 198 So. 296, 1940 Miss. LEXIS 141 (Miss. 1940).

Under statute providing that owner or any person interested in land sold for taxes may redeem it at any time within two years after date of sale, in order that two full years may elapse, day of sale must be excluded, since law does not recognize any fractional part of a day in computing period for bar of an action or right by lapse of time. Dougall v. Carriere, 175 Miss. 845, 168 So. 285, 1936 Miss. LEXIS 83 (Miss. 1936).

Land held redeemed from tax sale within time allowed by law, and hence purchaser of land was not entitled to confirm tax title, where sale was made on April 7, 1930, and land was redeemed on April 7, 1932, which was within two years after day of sale. Dougall v. Carriere, 175 Miss. 845, 168 So. 285, 1936 Miss. LEXIS 83 (Miss. 1936).

The owner of land has two years from the date of the sale to redeem tax land. K. C. Lumber Co. v. Moss, 119 Miss. 185, 80 So. 638, 1918 Miss. LEXIS 30 (Miss. 1918).

The time for redemption is two years from the date of sale and not from the day of filing. Henry Brannon & Son v. Pringle, 94 Miss. 215, 47 So. 674, 1908 Miss. LEXIS 23 (Miss. 1908).

The statute allowing two years for redemption from a tax sale is not a statute of limitations within § 104 Const. and a county has no right after expiration of two-year period to redeem such land, although after the tax sale it bought it at a trustee’s sale in order to protect a loan made by it on the land prior to the tax sale. Tallahatchie County v. Little, 93 Miss. 88, 46 So. 257, 1908 Miss. LEXIS 73 (Miss. 1908).

7. Effect of redemption.

Even though the estate retained a right of possession and redemption – the fee passed to the State of Mississippi on August 28, 2000, and the State became the owner of the land, and after the sale and during the time allowed for redemption, the State possessed an inchoate title to the land, and after the redemption period was over, the Secretary of State had charge of the lands forfeited to the state for nonpayment of taxes. Smith v. Jackson State Univ., 995 So. 2d 88, 2008 Miss. LEXIS 454 (Miss. 2008).

When the owner of land sold for taxes redeemed it therefrom, the chancery clerk, through whom the redemption must be made, was required to execute to him a release of all claim or title of the state or purchaser to such land, by virtue of which the tax sale, from which the land was regained, was without further efficacy, and the owner’s title and right to possession did not rest on defects in the assessment or sale of the land, so the necessity for an action to cancel the title of the purchaser at the sale no longer existed. Lee v. Smith, 189 Miss. 636, 198 So. 296, 1940 Miss. LEXIS 141 (Miss. 1940).

A redemption inures to the benefit of the real owner no matter by whom made. Jamison v. Thompson, 65 Miss. 516, 5 So. 107, 1888 Miss. LEXIS 34 (Miss. 1888).

A redemption does not confer title. It simply divests all the tax purchaser’s rights, title or interest in the land. Greene v. Williams, 58 Miss. 752, 1881 Miss. LEXIS 33 (Miss. 1881).

8. —Release of land from tax sale.

Where, after the sale of land to the state for delinquent taxes, the record owner applied to the chancery clerk for a release of the land from that sale, it was the clerk’s duty to issue the release if, but not unless, he had collected from the record owner the payments required for the redemption of the land, including all taxes and costs which had accrued on the land since the sale. Stegall v. Miles, 194 Miss. 353, 12 So. 2d 537, 1943 Miss. LEXIS 81 (Miss. 1943).

Where, after the sale of land to the state for delinquent taxes, the record owner applied to the chancery clerk for a release and the clerk neglected to collect the taxes due for 1934, such owner was not chargeable with clerk’s failure in this respect unless he fraudulently participated therein. Stegall v. Miles, 194 Miss. 353, 12 So. 2d 537, 1943 Miss. LEXIS 81 (Miss. 1943).

9. Statutory damages.

Chancellor wrongly calculated a tax sale purchaser’s damages arising from a void tax sale because the damages were (1) based on compound interest which was not statutorily authorized, and (2) limited to certain tax years. Orcutt v. Chambliss, 243 So.3d 757, 2018 Miss. App. LEXIS 23 (Miss. Ct. App. 2018).

§ 27-45-5. Deposit of redemption funds; disposition.

It shall be the duty of the chancery clerk of each county in the state to immediately deposit in the county depository of his county all sums of money paid to him by any person for the redemption of land sold for taxes in his county; all such funds are hereby declared to be public funds, and shall be secured by the county depository, as other public funds are required to be secured by law. The board of supervisors of each county shall provide the clerk with printed checks in the form of vouchers, with proper blanks, bound in book form with a sufficient blank margin to be used in drawing redemption funds out of the county depository; all such checks shall be numbered in numerical order, and it shall be the duty of the clerk to draw on such funds upon such checks as herein provided in payment of all amounts due the officers and purchasers out of said funds. He shall first pay the officers entitled to their costs, fees, and damages which are allowed to said officers by law; and he shall then pay to the purchasers at any such tax sale, the full amount due him as provided by law. It shall be the duty of the state auditor of public accounts to audit such account of each clerk, as other public funds are audited; and he shall include in said audit a special report to the board of supervisors of his county setting out in detail the amounts collected, and the disposition of such funds, and the balance on hand, and attest to the correctness thereof.

If such clerk shall neglect, refuse or fail to deposit such funds received by him as herein provided, he shall be guilty of misfeasance in office, and in addition thereto shall be liable on his official bond to any person injured by his failure to deposit such funds in the county depository as herein provided.

HISTORY: Codes, 1942, § 9949; Laws, 1940, ch 303.

Editor’s Notes —

Section7-7-2, as added by Laws of 1984, Chapter 488, § 90, and amended by Laws of 1985, Chapter 455, § 14 and Laws of 1986, Chapter 499, § 1, provided, at subsection (2) therein, that the words “state auditor of public accounts,” “state auditor”, and “auditor” appearing in the laws of the state in connection with the performance of auditor’s functions transferred to the state fiscal management board, shall be the state fiscal management board, and, more particularly, such words or terms shall mean the state fiscal management board whenever they appear. Thereafter, Laws of 1989, Chapter 532, § 2, amended §7-7-2 to provide that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer, and, more particularly, such words or terms shall mean the State Fiscal Officer whenever they appear. Subsequently, Laws of 1989, ch. 544, § 17, effective July 1, 1989, and codified as §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

OPINIONS OF THE ATTORNEY GENERAL

When property sold for taxes is redeemed, chancery clerks are required to pay the individual purchasers the full amount due them, and where there are insufficient funds in the account from which the payments are supposed to be paid, the payments must be made from any available county funds after first being lawfully transferred into the land redemption fund by the board of supervisors. Dobbins, Sept. 8, 2006, A.G. Op. 06-0438.

RESEARCH REFERENCES

CJS.

85 C.J.S., Taxation § 1462.

JUDICIAL DECISIONS

1. In general.

In an action to establish ownership of, or a leasehold interest in oil, gas and other minerals on and under certain land that had been sold in a tax sale, on the ground that there had been a redemption of the property from the sale, the evidence was insufficient to invalidate defendant’s tax deed where, inter alia, plaintiffs had come forward with only speculative information as to the completion of the statutorily required redemption disbursement, settlement and report; the tax sale record abstract was blank where the date of redemption, if any, was to be shown. Clement v. R. L. Burns Corp., 373 So. 2d 790, 1979 Miss. LEXIS 2295 (Miss. 1979).

§ 27-45-7. Mortgagee may redeem in part.

If there exist upon a portion of a tract of land sold for taxes a lien, either of a deed of trust or mortgage of any kind, the mortgagee or holder of the notes secured by such deed of trust, or any person interested in such real estate may redeem that portion of the land so sold in solido upon which portion such mortgagee or owner of notes secured by deed of trust holds such lien in the following manner, to-wit:

Such mortgagee or owner of notes secured by a deed of trust or any person interested in such real estate may apply, in writing, to the chancery clerk of the county in which the land was sold, within the time provided by law, for redemption from the sale for taxes of such portion of the entire tract so sold in solido. Upon the application being filed with him, it shall be the duty of the chancery clerk to give ten (10) days’ notice, in writing, of such application, by registered mail, to the last known post-office address with return receipt requested, to the owner and to the purchaser at the tax sale, and to all persons holding mortgages or other liens of record on the land so sold in solido or any part thereof, which notice shall designate a time not less than ten (10) days from the mailing thereof when such clerk shall hear and perform the duties hereinafter provided for. The clerk shall enter on the record of such tax sale notations giving the date when such notices were mailed and the names and post-office addresses of persons to whom mailed. On the date named for such hearing, the chancery clerk shall make such investigation as he may deem necessary to ascertain the relative value which that portion of the land on which the lien of such mortgage or deed of trust is held by the applicant, or by any other person, bears to the value of the entire land sold in solido for taxes, and the chancery clerk shall apportion the taxes due upon such portion at the ratio which said portion, upon which the lien exists, bears to the entire value of the property sold in solido for taxes. Upon such apportionment, the mortgagee or holder of the deed of trust, or any person interested in such real estate, shall be entitled to redeem that part of the land by payment of the sum apportioned thereon to the chancery clerk, regardless of the amount of the purchaser’s bid at the tax sale, with its proportionate part, calculated as above provided, of all costs, damages and interest consequent upon the sale, and also all state and county taxes that have accrued upon that portion of said land since the sale, apportioned by the chancery clerk in the manner hereinabove provided, together with interest thereon, at the rate of one per centum per month, or any fractional part thereof, from the date such taxes shall have accrued.

HISTORY: Codes, 1930, § 3265; 1942, § 9950; Laws, 1928, chs. 40, 79; Laws, 1932, ch. 286.

Cross References —

Mortgagee’s redemption in part of land sold for municipal special improvement taxes, see §21-41-31.

Rights of purchase money mortgagee, see §89-1-45.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 910.

22 Am. Jur. Pl & Pr Forms (Rev), State and Local Taxation, Form 254 (complaint, petition, or declaration to cancel redemption of property); Form 257 (allegation of complaint, petition, or declaration that mortgagee is entitled to redeem property sold at tax sale); Form 258 (allegation of complaint, petition, or declaration of official’s refusal to accept redemption moneys from assignee of mortgage).

CJS.

85 C.J.S., Taxation § 1363.

JUDICIAL DECISIONS

1. In general.

Conveyance from the chancery clerk is not necessary to transfer title to the tax purchaser where the sheriff and tax collector’s list of the tax sale has been duly made and filed with the chancery clerk. Powe v. Brantley, 210 Miss. 627, 50 So. 2d 229, 1951 Miss. LEXIS 300 (Miss. 1951).

Statute permitting redemption in part by mortgagee of land sold for taxes held not to authorize mortgagee of life tenant to have taxes due on life estate apportioned, and hence did not render mortgagee paying entire, fee-simple taxes a volunteer as to amount in excess of amount apportionable to life estate. Federal Land Bank v. Newsom, 175 Miss. 134, 166 So. 346, 1936 Miss. LEXIS 14 (Miss. 1936).

§ 27-45-9. Effect of redemption of part.

The redemption mentioned in Section 27-45-7 shall operate to fully and effectually redeem that portion of the land from the operation of the tax sale from which such redemption is made and shall leave in full force and effect the tax sale as to the remainder of the land so sold for taxes, which remainder, or any part thereof, may thereafter, in the time provided by law, be redeemed by the owner or any person interested in such real estate by the payment of the balance due, or such part thereof calculated as above provided. In the event that there shall exist several trust deeds or mortgages upon the property so sold in solido, and redemption under one or more of such trust deeds shall operate so as to effect redemption of a portion of the lands in any one of the others, because of overlapping descriptions and leave unredeemed the remainder of the land covered by such other deeds of trust or mortgages, the chancery clerk shall likewise have power to apportion in the same manner as aforesaid the amount required to redeem the remainder of the land included in such trust deed, omitting the portion of the land in such trust deed which had been previously redeemed, in the manner as above provided. Upon redemption by one other than the owner of the land redeemed, it shall be the duty of the redeemer to immediately notify, in writing, by registered mail with return receipt requested, any and all persons holding prior lien or liens of deed of trust or mortgage shown by the records of deeds of trust of the county where the land is situated, of the redemption of such part or all of said land, addressed to the lienor or lienors at his or their last known post-office address, and to file a copy of such notice or notices with the chancery clerk of said county who shall make entry of the receipt of the copy of such notice or notices on the record of tax sales of his office where such record of the redemption is entered. If the redeemer shall fail to give the notice or notices as above provided for, then such redeemer shall not be entitled by subrogation, or otherwise, to obtain or be granted any prior equity upon the land so redeemed over any prior lienor or lienors on the land so redeemed, whether such equity by subrogation or otherwise existed or not. Upon redemption of land or any part thereof as above provided, the chancery clerk shall execute a release thereof from the tax sale with the same effect, and shall note the redemption on his tax sales record, as is provided for redemptions in the usual manner.

HISTORY: Codes, 1930, § 3266; 1942, § 9951; Laws, 1928, chs. 40, 79.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 905.

CJS.

85 C.J.S., Taxation §§ 1368, 1445-1450.

JUDICIAL DECISIONS

1. In general.

Statute permitting redemption in part by mortgagee of land sold for taxes held not to authorize mortgagee of life tenant to have taxes due on life estate apportioned, and hence did not render mortgagee paying entire fee-simple taxes a volunteer as to amount in excess of amount apportionable to life estate. Federal Land Bank v. Newsom, 175 Miss. 134, 166 So. 346, 1936 Miss. LEXIS 14 (Miss. 1936).

§ 27-45-11. Redemptions from municipal tax sales.

All rights and privileges and duties granted or imposed, in the preceding sections, upon lienors or any person interested in such land with reference to redemption from tax sales made for nonpayment of state and county taxes shall likewise apply and be applicable to like redemptions from municipal tax sales or municipal separate school district tax sales, and also to levee and drainage district tax sales. With reference to such redemptions, the written application for redemption shall be addressed to the municipal clerk, or to the like officer of the levee or drainage district, as the case may be, who shall be the official to perform the appropriate duties and to make the necessary investigation and apportionment of the sum necessary to redeem as to any interested lienor or any person interested in such land who shall have the right to make application to redeem, as herein set forth.

HISTORY: Codes, 1930, § 3267; 1942, § 9952; Laws, 1928, chs. 40, 79.

Cross References —

Constitutional provision granting right of redemption from sale of lands for taxes, see Miss. Const. Art. 4, § 79.

Redemption of land sold for municipal taxes, see §21-33-61.

§ 27-45-13. Redemption of lands sold by mistake.

When anyone, designing and endeavoring to pay the taxes due on his own land, shall by mistake pay the taxes due on other land than his own, in consequence whereof his own land shall have been sold for taxes, such person may, within the two (2) years allowed for redemption, make affidavit of the facts, and if the taxes for which his land was sold, and the costs of such sale exceed the amount he had so paid, he shall pay the tax collector of the county the difference, and also all taxes subsequently accrued on such land and not before paid, and shall protect the state and county against any loss by reason of the mistake. He shall obtain the receipt in duplicate of such collector for what he shall pay him, which receipt it shall be the duty of the collector to give him, specifying particularly on what account such payment was made. Said receipts need not be from the book of receipts required to be kept. He shall deposit one (1) of said receipts with the chancery clerk, together with said affidavit setting forth the facts of such mistake; and thereupon it shall be the duty of the chancery clerk to release to such person the title of the state or individual purchaser to such land, and, where the land was sold to the state, to notify the auditor to make proper entry on the assessment roll in his office. The auditor and the chancery clerk shall charge the tax collector with the amount due on the transaction to the state and county, respectively, and the collector shall also make proper entry on the assessment roll in his office.

HISTORY: Codes, 1880, § 573; 1892, § 3863; 1906, § 2940; Hemingway’s 1917, § 5275; 1930, § 3268; 1942, § 9953.

Editor’s Notes —

Section7-7-2, as added by Laws of 1984, Chapter 488, § 90, and amended by Laws of 1985, Chapter 455, § 14 and Laws of 1986, Chapter 499, § 1, provided, at subsection (2) therein, that the words “state auditor of public accounts,” “state auditor”, and “auditor” appearing in the laws of the state in connection with the performance of auditor’s functions transferred to the state fiscal management board, shall be the state fiscal management board, and, more particularly, such words or terms shall mean the state fiscal management board whenever they appear. Thereafter, Laws of 1989, Chapter 532, § 2, amended §7-7-2 to provide that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer, and, more particularly, such words or terms shall mean the State Fiscal Officer whenever they appear. Subsequently, Laws of 1989, ch. 544, § 17, effective July 1, 1989, and codified as §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Cross References —

Refund of taxes, generally, see §27-73-1 et seq.

Lands claimed by state stricken from tax list, see §29-1-27.

Failure of title to public lands, see §29-1-85.

RESEARCH REFERENCES

Am. Jur.

22 Am. Jur. Pl & Pr Forms (Rev), State and Local Taxation, Form 232.1 (Complaint, petition, or declaration – By purchaser of unknowingly redeemed tax sale certificate – For refund of amount paid and costs).

28 Am. Jur. Proof of Facts 3d 439, Proof of Circumstances Justifying the Setting Aside of Tax Sales of Real Property.

§ 27-45-15. Sale of land paid on by mistake.

Land on which said person had paid on by mistake, shall be sold for the taxes and costs, the payment of which, except for mistake, it had escaped, as follows: The chancery clerk shall notify the tax collector of his release of the land first sold and the collector shall immediately give notice in writing to the person in possession of the land paid on by mistake, if any, or to the owner or person claiming it, that at a meeting of the board of supervisors of the county, to be designated in such notice, he will apply for an order to sell said land because of the foregoing facts. At such meeting, the collector shall report the facts in writing to the board of supervisors, and that he has given notice as above required, and said board shall hear any objection to the proposed sale of such land, and unless there be some valid objection shall order it to be sold. Thereupon the collector shall advertise it as sales of land for taxes are required to be advertised, and shall sell it on some day when it is lawful to sell land under execution in his county, and shall proceed in all respects as required in making sales of land for taxes on the first Monday of April. He shall report the lists of lands so sold to the clerk of the chancery court in the same manner and within the same relative time as provided for sales of land for taxes at the usual time. He shall pay over to the proper officers the taxes collected from sales to individuals as in other cases.

HISTORY: Codes, 1880, § 573; 1892, § 3864; 1906, § 2941; Hemingway’s 1917, § 5276; 1930, § 3269; 1942, § 9954.

Cross References —

Reconveyance of lands acquired by state through error, see §29-1-25.

RESEARCH REFERENCES

Am. Jur.

28 Am. Jur. Proof of Facts 3d 439, Proof of Circumstances Justifying the Setting Aside of Tax Sales of Real Property.

§ 27-45-17. Release by clerk of title to certain lands.

If the owner, or any person interested in any land sold for taxes, shall at any time within two (2) years after the sale for taxes produce a receipt of the tax collector showing payment of the taxes, for which the land was sold, before the sale, and shall pay to the chancery clerk all subsequently accrued taxes, the said clerk shall release to the owner or person interested the title of the state or individual purchaser to such land. The land so released shall thereafter be dealt with as lands redeemed are required to be, and the tax collector, whose receipt was so produced, shall be charged with the taxes collected by him as in the case of other taxes.

HISTORY: Codes, 1880, § 574; 1892, § 3865; 1906, § 2942; Hemingway’s 1917, § 5277; 1930, § 3270; 1942, § 9955.

§ 27-45-19. Record of state tax lands.

The tax collector shall keep a record of lands struck off to the state for taxes for his convenience in collecting taxes and making settlements with the state and county. The chancery clerk, when he releases such lands upon redemption, shall immediately notify the auditor and tax collector, giving name of person redeeming, date of redemption, and description of the land, and the auditor and collector, when they receive such notice, shall at once make entry thereof upon their records.

HISTORY: Codes, 1880, § 567; 1892, § 3857; 1906, § 2937; Hemingway’s 1917, § 5272; 1930, § 3271; 1942, § 9956.

Editor’s Notes —

Section7-7-2, as added by Laws of 1984, Chapter 488, § 90, and amended by Laws of 1985, Chapter 455, § 14 and Laws of 1986, Chapter 499, § 1, provided, at subsection (2) therein, that the words “state auditor of public accounts,” “state auditor”, and “auditor” appearing in the laws of the state in connection with the performance of auditor’s functions transferred to the state fiscal management board, shall be the state fiscal management board, and, more particularly, such words or terms shall mean the state fiscal management board whenever they appear. Thereafter, Laws of 1989, Chapter 532, § 2, amended §7-7-2 to provide that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer, and, more particularly, such words or terms shall mean the State Fiscal Officer whenever they appear. Subsequently, Laws of 1989, ch. 544, § 17, effective July 1, 1989, and codified as §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Cross References —

Recording of conveyances of land sold for municipal taxes, see §21-33-67.

Records of conveyances of lands sold for drainage district taxes, see §51-31-135.

§ 27-45-21. Certification by clerk of lands not redeemed.

  1. It shall be the duty of the chancery clerk, within thirty (30) days after the period of redemption has expired, to certify to the Secretary of State a list, on forms provided by the Secretary of State, of all lands struck off to the state for taxes, which have not been redeemed. The list shall show a description of the land, all costs, officer’s and printer’s fees, the tax for which it sold, segregated as to state, county, levee and drainage districts, and of all taxes due on the lands for the year in which it was struck off to the state, segregated as to state, county, levee and drainage districts, a total of two (2) years’ taxes listed separately (the taxes for which it sold and accrued taxes for one (1) year). If any chancery clerk shall fail or neglect to transmit such lists within the time specified, he shall be liable to the state on his official bond in the penalty of Fifty Dollars ($50.00) for each day that he is in default. The penalty to be collected by the Department of Revenue, or by the Attorney General, in a suit instituted for that purpose upon request of the Secretary of State; provided that the Secretary of State, if so requested by any chancery clerk before the expiration of ten (10) days and for good cause shown, may grant a reasonable extension of the time within which the clerk shall transmit his list.
  2. The Secretary of State may provide the forms described in subsection (1) of this section for certifying lands struck off to the state for taxes to the chancery clerk as an electronic record. The chancery clerk may certify the list of all lands struck off to the state by completing and submitting the form containing the electronic signature of the chancery clerk to the Secretary of State. An electronic record of the list submitted by the chancery clerk to the Secretary of State in the prescribed form and containing the electronic signature of the chancery clerk shall vest good title in the State of Mississippi to all lands listed in the form.

HISTORY: Codes, Hemingway’s 1921 Supp. § 7049b; 1930, § 3272; 1942, § 9957; Laws, 1920, ch. 231; Laws, 1942, ch. 237; Laws, 2016, ch. 414, § 1, eff from and after July 1, 2016.

Amendment Notes —

The 2016 amendment, in (1), substituted “Secretary of State” for “State Land Commissioner” throughout, divided the former second sentence into the second and third sentences by substituting “in default. The penalty” for “in default , said penalty,” substituted “Department of Revenue” for “State Tax Commission” in the third sentence, and made minor stylistic changes throughout; and added (2).

Cross References —

Preparation of lists of tax lands, see §29-1-123.

Expiration of redemption period for lands sold for drainage district taxes, see §51-31-137.

OPINIONS OF THE ATTORNEY GENERAL

Upon receipt of a document executed by the owners of certain properties (or the parties which, but for tax sales, would be the owners of the properties) waiving any rights to challenge the Secretary of State’s title to the properties and any claim to a refund from the county, the chancery clerk should certify to the Secretary of State that the property was not redeemed from the tax sales. Mott, Jr., May 17, 2002, A.G. Op. #02-0243.

§ 27-45-23. Conveyances to purchasers at tax sales.

When the period of redemption has expired, the chancery clerk shall, on demand, execute deeds of conveyance to individuals purchasing lands at tax sales. Which conveyances shall be essentially in the following form to wit:

“State of Mississippi, County of Be it known, that , tax collector of said county of , did, on the day of , A.D. , according to law, sell the following land, situated in said county and assessed to to wit: (here describe the land) for the taxes assessed thereon (or when sold for other taxes it should be so stated) for the year A.D. , when became the best bidder therefor, at and for the sum of dollars and cents; and the same not having been redeemed, I therefore sell and convey said land to the said Given under my hand, the day of , A. D. Chancery Clerk.”

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Such conveyance shall be attested by the seal of the office of the chancery clerk and shall be recordable when acknowledged as land deeds are recorded, and such conveyance shall vest in the purchaser a perfect title with the immediate right of possession to the land sold for taxes. No such conveyance shall be invalidated in any court except by proof that the land was not liable to sale for the taxes, or that the taxes for which the land was sold had been paid before sale, or that the sale had been made at the wrong time or place. If any part of the taxes for which the land was sold was illegal or not chargeable on it, but part was chargeable, that shall not affect the sale nor invalidate the conveyance, unless it appears that before sale the amount legally chargeable on the land was paid or tendered to the tax collector.

HISTORY: Codes, Hutchinson’s 1848, ch. 8, art. 2 (15); 1857, ch. 3, arts. 36, 38; 1871, §§ 1698, 1700; 1880, §§ 523, 525; 1892, §§ 3816, 3817; 1906, §§ 4331, 4332; Hemingway’s 1917, §§ 6965, 6966; 1930, § 3273; 1942, § 9958; Laws, 1908, ch. 200.

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected a typographical error in the last sentence of the last paragraph. The words “unless it appear that before sale” were changed to “unless it appears that before sale”. The Joint Committee ratified the correction at its May 20, 1998, meeting.

Cross References —

Proceedings to confirm tax title, see §11-17-1 et seq.

Period of occupation under tax title as bar to suit, see §15-1-15.

Recording of conveyances of land sold for municipal taxes, see §21-33-67.

Lists of lands sold at tax sale, see §§27-41-79,27-41-81.

Forms for conveyances, see §89-1-61.

OPINIONS OF THE ATTORNEY GENERAL

A purchaser at a tax sale is not required to redeem the property from subsequent tax sales at which he bought the property to obtain a deed from the chancery clerk when the period of redemption has expired. Amos, Aug. 31, 2001, A.G. Op. #01-0472.

A chancery clerk may only issue a tax deed on a parcel of property as it was sold at the tax sale to the purchaser after the period of redemption has expired; thus, where a single parcel that contained two lots were assessed as one parcel and sold at a tax sale as one parcel, a tax deed could be issued to the purchaser on the entire parcel. Peacock, III, Oct. 19, 2001, A.G. Op. #01-0568.

The chancery clerk of a county has the authority to execute a tax deed to taxpayer A for a tax sale in 2000. This is true even though the request for this deed was made in 2003, at which time the property belonged to B by virtue of a subsequent tax sale in 2001, which matured in 2003. McGee, Nov. 13, 2003, A.G. Op. 03-0597.

A tax deed may be issued on a parcel of property without all prior taxes being paid. Jefferson Davis County Tax Assessor, Apr. 2, 2004, A.G. Op. 04-0135.

The language of this section is mandatory, not permissive, and the execution of the deed is not left to the discretion of the clerk. Once the period of redemption has expired, this section does not limit the time period during which the demand must be made nor the deed executed. Johnson, Aug. 27, 2004, A.G. Op. 04-0244.

This section clearly indicates that the tax deed only conveys the interest the tax sale purchaser acquired at a specified tax sale. That is, the tax deed is not a warranty deed. However, the interest acquired by a tax sale purchaser is subject to the judicial challenges authorized by law. Johnson, Aug. 27, 2004, A.G. Op. 04-0244.

The chancery clerk acted correctly in not permitting a subsequent purchaser at a tax sale, to redeem the year’s taxes paid by a prior purchaser at a tax sale, because the two year period therefor had already expired. Johnson, Aug. 27, 2004, A.G. Op. 04-0244.

RESEARCH REFERENCES

ALR.

Right of interested party receiving due notice of tax sale or of right to redeem to assert failure or insufficiency of notice to other interested party. 45 A.L.R.4th 447.

Easement, servitude, or covenant as affected by sale for taxes. 7 A.L.R.5th 187.

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 883 et seq.

17 Am. Jur. Legal Forms 2d, State and Local Taxation §§ 238:74, 238:75 (tax deed).

22 Am. Jur. Pl & Pr Forms (Rev), State and Local Taxation, Forms 211 et seq. (sale of property for nonpayment of taxes generally); Forms 231 et seq. (invalid sale or delivery of property).

CJS.

85 C.J.S., Taxation § 1523 et seq.

JUDICIAL DECISIONS

1. In general.

2. Rights of tax title holder, generally.

3. Validity of sale; effect of invalid sale.

4. —Restrictions on right to purchase at tax sale.

5. —Rights of purchaser at invalid sale.

6. —Payment or tender of taxes.

7. —Limitation of time for redemption, as affected by invalidity of sale.

8. Effect of defects in tax deed.

1. In general.

Landowner’s action for ejectment was not barred by res judicata because not only was the landowner not made a party to a prior action that vested perfect title in the disputed party to a developer’s predecessor in title, she clearly did not receive proper notice of it as required by Miss. Code Ann. §27-45-23; because the landowner submitted ample evidence that her property had never been the subject of delinquent taxes, the strip of land was not liable to sale for non-payment of taxes. Delta Hous. Dev. Corp. v. Johnson, 48 So.3d 573, 2010 Miss. App. LEXIS 177 (Miss. Ct. App.), cert. denied, 49 So.3d 1139, 2010 Miss. LEXIS 628 (Miss. 2010).

A conveyance from the chancery clerk is not necessary to transfer title to the tax purchaser, where the sheriff and the tax collector’s list of tax sale has been duly made and filed with the clerk. Powe v. Brantley, 210 Miss. 627, 50 So. 2d 229, 1951 Miss. LEXIS 300 (Miss. 1951).

Court, if it can do so, must harmonize Code 1942, §§ 3936 (as amended by Laws, 1944, ch. 179, § 1(D), subsection (d)), 9936, and 9958, which were adopted by the legislature at the same time. Seward v. Dogan, 198 Miss. 419, 21 So. 2d 292, 1945 Miss. LEXIS 212 (Miss. 1945).

Subsection (d) of Code 1942, § 3936, allowing tax collector fee of $1 for each conveyance of land sold to individual for taxes, was not impliedly repealed by this section [Code 1942, § 9958], directing chancery clerk to execute deed of conveyance to individual purchaser at tax sale, even though both sections were adopted in the Code of 1930, especially in view of the fact that subsection (d) was re-enacted in the Laws, 1944, chapter 179, § 1(D), subsection (d). Seward v. Dogan, 198 Miss. 419, 21 So. 2d 292, 1945 Miss. LEXIS 212 (Miss. 1945).

Inadvertence cannot be ascribed to the legislature in retaining provision allowing tax collection of $1 for each conveyance of land sold to individuals for taxes, in amending Code 1942, § 3936(d) by Laws 1944, ch. 179, § 1(D), subsection (d), in view of the fact that Code 1942, §§ 3936 and 9958 were enacted together in the Codes of 1930 and 1942, especially in view of the fact that Code 1942, § 9936 re-enacted Code 1930, § 3256, and enlarged rather than diminished the effect of lists of lands sold for taxes by providing that it should have the same effect of notice as a deed filed for record. Seward v. Dogan, 198 Miss. 419, 21 So. 2d 292, 1945 Miss. LEXIS 212 (Miss. 1945).

Under this section [Code 1942, § 9958], negative limitations or restrictions, such as restrictions pertaining to the value of a building to be built on the land, contained in the deed of the remote vendor were extinguished by the valid assessment and valid sale of the land in its entirety for taxes, although a different case would be presented if the tax had been levied upon some interest in the real estate less than the whole. City of Jackson v. Ashley, 189 Miss. 818, 199 So. 91, 1940 Miss. LEXIS 171 (Miss. 1940).

Statute prescribing form of deed must be construed with other sections. Lamar Life Ins. Co. v. Billups, 175 Miss. 771, 169 So. 32, 1936 Miss. LEXIS 94 (Miss. 1936).

Purchaser of land at tax sale does not receive land free from lien of drainage assessments thereon. Howie v. Panola-Quitman Drainage Dist., 168 Miss. 387, 151 So. 154, 1933 Miss. LEXIS 203 (Miss. 1933).

The list of lands sold to the state for taxes is the foundation of a state’s title to the land, and a person relying upon a deed from the state must introduce the list of the lands. Houston Bros. v. Lenhart, 136 Miss. 841, 101 So. 289, 1924 Miss. LEXIS 114 (Miss. 1924).

Where the lessee of sixteenth section land had sold the timber to one who paid the taxes thereon, a purchaser at the tax sale of the leasehold interest acquired only the soil. Caston v. Pine Lumber Co., 110 Miss. 165, 69 So. 668, 1915 Miss. LEXIS 5 (Miss. 1915).

A person who purchased the timber on sixteenth section land from the lessee, paid taxes on the timber and subsequently purchased it from the board of supervisors became the owner of such timber notwithstanding the sale of the leasehold interest for taxes. Caston v. Pine Lumber Co., 110 Miss. 165, 69 So. 668, 1915 Miss. LEXIS 5 (Miss. 1915).

So long as a tax sale remains in fieri the collector has power to deal further with the lands. He may resell or permit the owner to pay the taxes, including costs and damages. Burroughs v. Vance, 75 Miss. 696, 23 So. 548, 1898 Miss. LEXIS 34 (Miss. 1898).

Selling land for taxes and striking it off to the state will not vest title, but the certified list is essential. It is an economic substitute for deeds. Mayson v. Banks, 59 Miss. 447, 1882 Miss. LEXIS 132 (Miss. 1882).

A certified copy of the list filed with the auditor is admissible in evidence in all cases where the original would be. Gamble v. Witty, 55 Miss. 26, 1877 Miss. LEXIS 96 (Miss. 1877), overruled, Beck v. Allen, 58 Miss. 143, 1880 Miss. LEXIS 107 (Miss. 1880).

2. Rights of tax title holder, generally.

Where a purchaser bought land at a tax sale, which was unredeemed, the error of the clerk, in including more property than he was authorized to convey did not defeat the conveyance as to that part rightfully conveyed. Williamson v. De Bruce, 213 Miss. 530, 57 So. 2d 167, 1952 Miss. LEXIS 394 (Miss. 1952).

The clerk’s deed merely confers the right to possession, as well as evidencing that the period of redemption has expired and that the land was not redeemed, in view of the fact that by virtue of Code 1942, § 9936 the tax collector’s list of tax sales confers on the purchaser an inchoate right in the land defeasible only by redemption. Seward v. Dogan, 198 Miss. 419, 21 So. 2d 292, 1945 Miss. LEXIS 212 (Miss. 1945).

A tax title holder may not recover statutory penalty for cutting trees by delinquent owner who intended to redeem the land. Murphy v. Seward, 145 Miss. 713, 110 So. 790, 1926 Miss. LEXIS 38 (Miss. 1926).

A delinquent owner, who cuts timber on land sold for taxes with bona fide intention to redeem the land, is not subject to statutory penalty for trespass. Murphy v. Seward, 145 Miss. 713, 110 So. 790, 1926 Miss. LEXIS 38 (Miss. 1926).

The tax title holder who enters on land without the delinquent owner’s consent before the expiration of redemption period is a trespasser. Murphy v. Seward, 145 Miss. 713, 110 So. 790, 1926 Miss. LEXIS 38 (Miss. 1926).

3. Validity of sale; effect of invalid sale.

Where a tract of land was sold for taxes, and part of that tract on which taxes were paid was separable from the balance of the tract, the sale was not void in toto, but it was void only as to that portion on which taxes had been paid. Richton Tie & Timber Co. v. McWilliams, 218 Miss. 355, 67 So. 2d 374, 1953 Miss. LEXIS 552 (Miss. 1953).

In absence of a statutory provision to the contrary a sale of tract of land for the whole of the taxes assessed, when part of the taxes thereon had been paid, renders the sale void. Richton Tie & Timber Co. v. McWilliams, 218 Miss. 355, 67 So. 2d 374, 1953 Miss. LEXIS 552 (Miss. 1953).

Where sale for taxes is void and passes no title, there can be no redemption. Seward v. Dogan, 198 Miss. 419, 21 So. 2d 292, 1945 Miss. LEXIS 212 (Miss. 1945).

Tax sales of an entire tract of land lying in two sections to two purchasers, each of whom purchased land in one section for the amount of taxes due thereon, were void, in view of the fact that statute contemplated one sale for the aggregate amount of taxes due on entire tract. Carter v. Moore, 183 Miss. 112, 183 So. 512, 1938 Miss. LEXIS 223 (Miss. 1938).

The fact that tax deeds in statutory form recited that the sale for nonpayment of taxes was “according to law,” although in fact they conveyed distinct parts of a single tract, did not validate sales made in violation of the statute requiring that a single tract should be sold for nonpayment of taxes due thereon at one sale, since such phrase was not a statement of fact but a mere conclusion or opinion and must yield to the positive statement of facts in the deed, which showed in unmistakable terms that two sales were made instead of one, each for a separate and distinct consideration. Carter v. Moore, 183 Miss. 112, 183 So. 512, 1938 Miss. LEXIS 223 (Miss. 1938).

Fees for tax deed were not “costs of tax sale,” and failure of bid to cover such fees did not invalidate sale. Crorow Hardwood Co. v. Moye, 161 Miss. 642, 137 So. 493, 1931 Miss. LEXIS 287 (Miss. 1931).

Order increasing assessment, if void, should be disregarded, thereby leaving original assessment in force. Tatum v. Smith, 158 Miss. 511, 130 So. 683, 1930 Miss. LEXIS 73 (Miss. 1930).

Where fact that a tax receipt had been erroneously marked “paid” showing that the taxes had been paid on said land would not invalidate the sale of the lands for said taxes, the receipt having been corrected before sale. Brown v. Clark, 138 Miss. 496, 103 So. 211, 1925 Miss. LEXIS 61 (Miss. 1925).

This section [Code 1942, § 9958] was not intended to apply to tax sales of land where there was a total departure from the statute describing the fundamentals of the assessment in sales of land for taxes. Womack v. Central Lumber Co., 131 Miss. 201, 94 So. 2, 1922 Miss. LEXIS 262 (Miss. 1922).

One relying on a tax title must show its validity by showing that the requirements of the law providing for its sale were strictly complied with. Dunbar v. Interior Lumber Co., 102 Miss. 623, 59 So. 852, 1912 Miss. LEXIS 99 (Miss. 1912).

Where a 120-acre tract of land was assessed together at the same value per acre and 80 acres thereof was paid upon, the sale of the remaining 40 acres for one-third of the taxes unpaid will be held valid. North v. Culpepper, 97 Miss. 730, 53 So. 419, 1910 Miss. LEXIS 305 (Miss. 1910).

The statute providing that only certain defenses shall be made to a tax title presupposes a valid assessment of the land. Reed v. Heard, 97 Miss. 743, 53 So. 400, 1910 Miss. LEXIS 299 (Miss. 1910).

But an assessment and sale of two tracts of land was not rendered void by the fact that the assessment was in solido to an unknown owner, the argument that any harm could come to the owner of either parcel by the joint assessment being unsound, since the owner would not have to pay on all or redeem all. Moores v. Thomas, 95 Miss. 644, 48 So. 1025, 1909 Miss. LEXIS 258 (Miss. 1909).

The Chickasaw school lands granted to the state by act of Congress in lieu of the 16th section land for the use and benefit of schools have never been subject to taxation and all attempts to sell them for taxes were void. Edwards v. Butler, 89 Miss. 179, 42 So. 381, 1906 Miss. LEXIS 43 (Miss. 1906).

A sale of swamp and overflowed lands to the state for taxes, which lands were never subject to taxation, and a subsequent conveyance thereof as forfeited tax land by the land commissioner gave no title. Howell v. Miller, 88 Miss. 655, 42 So. 129, 1906 Miss. LEXIS 198 (Miss. 1906).

A tax sale of land containing several subdivisions, which were owned in severalty by different persons, was void where it was assessed as a single tract to an unknown owner, and was sold in solido and was purchased by one of the owners. Howell v. Shannon, 80 Miss. 598, 31 So. 965, 1902 Miss. LEXIS 282 (Miss. 1902).

The provisions of this section [Code 1942, § 9958] do not cure a sale which is void because the tax collector failed to properly describe the several forty-acre subdivisions offered for sale. Nelson v. Abernethy, 74 Miss. 164, 21 So. 150, 1896 Miss. LEXIS 157 (Miss. 1896).

But such sale is protected by a statute providing that “a suit shall not be commenced in any court of this state to invalidate any tax titles to land after three years from the time the land was sold for taxes.” Nevin v. Bailey, 62 Miss. 433, 1884 Miss. LEXIS 99 (Miss. 1884).

A tax sale made on a day other than that provided by law confers no title. McGehee v. Martin, 53 Miss. 519, 1876 Miss. LEXIS 106 (Miss. 1876).

4. —Restrictions on right to purchase at tax sale.

Mortgagee may not, as long as relation of mortgagor and mortgagee exists, obtain title to property by means of tax sale as against mortgagor, at least where mortgagee has merely lien on mortgaged property and where he can, if he chooses, pay taxes upon default of mortgagor and add amount so paid to his claim. Perkins v. White, 208 Miss. 157, 43 So. 2d 897, 1950 Miss. LEXIS 237 (Miss. 1950).

Mortgagee’s acquisition of tax title to mortgaged property does not inure to benefit of mortgagors or their grantees when the relationship of mortgagor and mortgagee terminated prior to acquisition of tax title, as fiduciary relationship between parties no longer existed. Perkins v. White, 208 Miss. 157, 43 So. 2d 897, 1950 Miss. LEXIS 237 (Miss. 1950).

A chancery clerk cannot purchase land at a tax sale because of his official connection therewith. Barker v. Jackson, 90 Miss. 621, 44 So. 34, 1907 Miss. LEXIS 103 (Miss. 1907).

Nor may a tax collector purchase at his own sale. McLeod v. Burkhalter, 57 Miss. 65, 1879 Miss. LEXIS 14 (Miss. 1879).

5. —Rights of purchaser at invalid sale.

A person holding state lands under a tax sale which was void and who in good faith made improvements thereon is entitled to reimbursement therefor on recovery of the land by the true owner. Edwards v. Butler, 94 Miss. 678, 47 So. 801, 1909 Miss. LEXIS 330 (Miss. 1909).

A purchaser at a tax sale which is void because the land is not taxable, who causes the assessment on which such a sale is made to be changed to himself and the land is assessed to him at the next assessment, is estopped to purchase at a subsequent tax sale made on such new assessment. Smith v. Cassedy, 75 Miss. 916, 23 So. 427, 1898 Miss. LEXIS 20 (Miss. 1898).

6. —Payment or tender of taxes.

If order increasing taxes was void, tax sale was valid where taxpayer did not tender taxes due under original assessment. Tatum v. Smith, 158 Miss. 511, 130 So. 683, 1930 Miss. LEXIS 73 (Miss. 1930).

Where a taxpayer seasonably tendered to the tax collector the full amount of taxes on his land and the tender was refused, the officer leading the taxpayer to believe that the taxes had been paid by another, a sale of the land thereafter for said taxes will be void. Brannon v. Lyon, 86 Miss. 401, 38 So. 609, 1905 Miss. LEXIS 64 (Miss. 1905).

A double assessment and payment of taxes on land by one description may be shown by parol evidence to invalidate a tax sale by the other description. Trager v. Jenkins, 75 Miss. 676, 23 So. 424, 1898 Miss. LEXIS 17 (Miss. 1898).

Parol evidence is admissible to show that lands mentioned in a tax receipt by a Spanish grant description are the same lands assessed and sold for taxes by a government survey description showing section, township and range. Trager v. Jenkins, 75 Miss. 676, 23 So. 424, 1898 Miss. LEXIS 17 (Miss. 1898).

If a tract of land, part of which is exempt from taxation, be sold as a whole, the title is good to the part not exempt unless it be shown that the tax due on that part was tendered before sale. Lewis v. Vicksburg & M. R. Co., 67 Miss. 82, 6 So. 773, 1889 Miss. LEXIS 26 (Miss. 1889).

Where, at the time land was sold to the state for taxes, there was no statute which required the owner of land sold for taxes to pay or tender to the tax collector before the sale the amount of tax legally chargeable on the land, as a condition precedent to his right to have the title invalidated on account of a part of the tax being illegal, statutes subsequently passed, to that effect, were properly construed to operate prospectively and not retroactively. Capital State Bank v. Lewis, 64 Miss. 727, 2 So. 243, 1887 Miss. LEXIS 98 (Miss. 1887).

It is no defense under the statute to a tax title that the levy of taxes was excessive, unless the taxpayer tendered before sale the true amount due. Gibbs v. Dortch, 62 Miss. 671, 1885 Miss. LEXIS 124 (Miss. 1885); Corburn v. Crittenden, 62 Miss. 125, 1884 Miss. LEXIS 33 (Miss. 1884); Carter v. Hadley, 59 Miss. 130, 1881 Miss. LEXIS 84 (Miss. 1881).

A tender is unnecessary if there had been no assessment which is valid. Davis v. Vanarsdale, 59 Miss. 367, 1882 Miss. LEXIS 117 (Miss. 1882).

7. —Limitation of time for redemption, as affected by invalidity of sale.

Delay did not estop true owner from asserting title against purchaser at invalid tax sale where tax purchaser made no improvements, or any expenditures or otherwise changed his position, except for payment of taxes subsequent to sale, which amount was offset by sums received as cash consideration for oil and gas lease and by rents paid by tenants. Walker v. Polk, 208 Miss. 389, 44 So. 2d 477, 1950 Miss. LEXIS 256 (Miss. 1950).

A section providing that actual occupation for the statutory time after two years from the day of sale of land held under conveyance by tax collector in pursuance of tax sale should bar suit to recover land or assail title because of any defect in sale was held to be merely a statute of limitations, and possession for the specified period was held to bar an action for the recovery of land sold for taxes, notwithstanding Code 1892, § 3817 (Code 1942, § 9958). Hamner v. Yazoo Delta Lumber Co., 100 Miss. 349, 56 So. 466, 1911 Miss. LEXIS 48 (Miss. 1911).

Statute of limitations as to time within which to redeem cannot cure a tax sale absolutely void for power to sell. Seals v. Perkins, 96 Miss. 704, 51 So. 806, 1910 Miss. LEXIS 194 (Miss. 1910).

The statute of limitations has no application to an illegal sale of land by a chancery clerk at a tax sale. Barker v. Jackson, 90 Miss. 621, 44 So. 34, 1907 Miss. LEXIS 103 (Miss. 1907).

8. Effect of defects in tax deed.

Those grounds specifically enumerated in the statute for invalidation of a tax deed must be considered exclusive, and since they follow immediately the provision in the statute prescribing the formalities of execution, they negative any suggestion that a defect or informality in the mode of execution renders the instrument void. Stark v. Stark, 244 So. 2d 13, 1971 Miss. LEXIS 1315 (Miss. 1971).

It is manifest from the statute that it was not the legislative intent to permit a mere formal error or omission in the execution of a deed to frustrate the entire statutory process whereby land is sold according to law at the proper time and place for delinquent taxes duly assessed thereon, where such taxes have remained unpaid and the redemption has expired. Stark v. Stark, 244 So. 2d 13, 1971 Miss. LEXIS 1315 (Miss. 1971).

A deed relating to a tax sale was valid where the original thereof bore the seal of the chancery clerk, where the deed was properly signed and acknowledged by the chancery clerk and place of record, where an adequate description of the land appeared in the deed, and where no issue was made by the pleadings that the land was not liable to sale for delinquent taxes, or that the taxes for which it was sold had been paid before sale, or that the sale had been made at a wrong time or place. Stark v. Stark, 244 So. 2d 13, 1971 Miss. LEXIS 1315 (Miss. 1971).

Affixation of the seal to a tax deed must be relegated to that class of ministerial functions as to which the clerk is without discretion, where the conditions required by statute to exist before issuance of the deed do in fact exist, and in such a case he may be required in proper proceedings to execute and deliver a deed to the purchaser. Stark v. Stark, 244 So. 2d 13, 1971 Miss. LEXIS 1315 (Miss. 1971).

Where a tax deed was acknowledged before circuit clerk with the seal of circuit court and also where the seal of chancery court in custody of chancery clerk was also affixed to the deed when executed but was erroneously placed over part of circuit clerk’s acknowledgment about three inches below chancery clerk’s signature to the deed, the tax deed was not void for want of proper seal where the deputy chancery clerk testified that the purpose of the seal of the chancery court was to show that it was recorded under the seal of the chancery clerk and that the chancery clerk had only one seal which was the one used on the instrument. Loper v. Hinds Land Co., 214 Miss. 644, 58 So. 2d 88, 1952 Miss. LEXIS 502 (Miss. 1952).

The word “conveyance” as used in Code 1942, § 716, which provides that three years’ actual occupation of land held under a conveyance by a tax collector shall bar suit to recover such land, does not necessarily mean a deed of conveyance to be executed by the chancery clerk under Code 1942, § 995-a providing for execution of deeds of conveyance to individuals purchasing land at tax sales. Powe v. Brantley, 210 Miss. 627, 50 So. 2d 229, 1951 Miss. LEXIS 300 (Miss. 1951).

Conveyance from chancery clerk is not necessary to transfer title to the tax purchaser when the sheriff and tax collectors’ list of the tax sale has been duly made and filed with the chancery clerk. Powe v. Brantley, 210 Miss. 627, 50 So. 2d 229, 1951 Miss. LEXIS 300 (Miss. 1951).

Tax deed executed by chancery clerk showing on its face that land had not been sold at time required by statute, held invalid. Bailey v. McRae, 176 Miss. 557, 169 So. 887, 1936 Miss. LEXIS 158 (Miss. 1936).

And in a case of a patent ambiguity in the description of the land in the assessment and tax deed parol evidence will not be admitted to make a description. Reed v. Reed, 98 Miss. 350, 53 So. 691, 1910 Miss. LEXIS 69 (Miss. 1910).

A tax deed containing a patent ambiguity in the description of the land sought to be conveyed is void and is not helped by this section [Code 1942, § 9958]. Smith v. Brothers, 86 Miss. 241, 38 So. 353 (Miss. 1905).

The provision for the name of the owner in a tax deed under this section [Code 1942, § 9958] is merely directory. Pattison v. Harvey, 81 Miss. 348, 33 So. 941, 1902 Miss. LEXIS 209 (Miss. 1902).

§ 27-45-25. Duplicate of conveyance or release lost or destroyed.

When any release upon redemption or conveyance of tax land made by the chancery clerk shall be lost or destroyed, upon application of the person injured, the chancery clerk may make a duplicate release or conveyance of the same land to the person to whom the first was made, which shall be in lieu of the former; and it shall be marked “duplicate,” and shall have the same effect.

HISTORY: Codes, 1880, § 568; 1892, § 3858; 1906, § 2938; Hemingway’s 1917, § 5273; 1930, § 3274; 1942, § 9959.

Cross References —

How lost or destroyed record of deed supplied, see §§25-55-3 et seq.

§ 27-45-27. Rights of purchaser at tax sale; effect of lien; liability of county or municipal officers to purchasers [Effective until July 1, 2019].

  1. The amount paid by the purchaser of land at any tax sale thereof for taxes, either state and county, levee or municipal, and interest on the amount paid by the purchaser at the rate of one and one-half percent (1-1/2%) per month, or any fractional part thereof, and all expenses of the sale and registration, thereof shall be a lien on the land in favor of the purchaser and the holder of the legal title under him, by descent or purchase, if the taxes for which the land was sold were due, although the sale was illegal on some other ground. The purchaser and the holder of the legal title under him by descent or purchase, may enforce the lien by bill in chancery, and may obtain a decree for the sale of the land in default of payment of the amount within some short time to be fixed by the decree. In all suits for the possession of land, the defendant holding by descent or purchase, mediately or immediately, from the purchaser at tax sale of the land in controversy, may set off against the complainant the above-described claim, which shall have the same effect and be dealt with in all respects as provided for improvements in a suit for the possession of land. But the term “suits for the possession of land,” as herein used, does not include an action of unlawful entry and detainer.
  2. No county or municipal officer shall be liable to any purchaser at a tax sale or any recipient of a tax deed for any error or inadvertent omission by such official during any tax sale.

HISTORY: Codes, 1871, § 1718; 1880, § 536; 1892, § 3830; 1906, § 4345; Hemingway’s 1917, § 6979; 1930, § 3275; 1942, § 9960; Laws, 1932, ch. 286; Laws, 1995, ch. 468, § 16, eff from and after passage (approved March 27, 1995).

Cross References —

Unlawful entry and detainer action by purchaser at tax sale, see §11-25-3 et seq.

Conveyance by tax deed, see §27-45-23.

Rights of purchase money mortgagee, see §89-1-45.

OPINIONS OF THE ATTORNEY GENERAL

Tax sale creates lien on land running in favor of purchaser and holder of legal title under him by descent or purchase; purchaser of record is required to convey his interest to other party before county is legally authorized to acknowledge change of interests in real estate. Walker, Jan. 24, 1990, A.G. Op. #90-0002.

Since parcel in question was in bankruptcy, tax deed could not be issued to tax sale purchaser; however, tax sale purchaser would have lien on property for amount of 1992 taxes he paid, plus interest. Martin, Feb. 16, 1994, A.G. Op. #93-0868.

Section 27-45-27 provides that the interest that is due to the purchaser upon redemption by an owner only applies to the amount actually paid by the purchaser at the tax sale and thereafter. James, August 31, 1995, A.G. Op. #95-0459.

Upon redemption by a land owner, a chancery clerk should not collect sums paid in redemption of prior sales by the purchaser at the tax sale from which the property is being redeemed. Brister, Nov. 14, 1997, A.G. Op. #97-0712.

RESEARCH REFERENCES

ALR.

Right of interested party receiving due notice of tax sale or of right to redeem to assert failure or insufficiency of notice to other interested party. 45 A.L.R.4th 447.

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation §§ 857 et seq., 941 et seq.

2 Am. Jur. Pl & Pr Forms (Rev), Assistance, Writ of, Form 3 (petition for writ of assistance to obtain possession after tax sale).

22 Am. Jur. Pl & Pr Forms (Rev), State and Local Taxation, Forms 211 et seq. (sale of property for nonpayment of taxes generally); Forms 231 et seq. (invalid sale or delivery of property).

CJS.

85 C.J.S., Taxation § 1468 et seq.

JUDICIAL DECISIONS

1. In general.

2. Application.

1. In general.

Fees for tax deed were not “costs of tax sale,” and failure of bid to cover such fees did not invalidate sale. Crorow Hardwood Co. v. Moye, 161 Miss. 642, 137 So. 493, 1931 Miss. LEXIS 287 (Miss. 1931).

Upon rendition of a decree in complainant’s favor quieting title to lands, the court properly allowed the defendant the sum paid by him as purchaser at tax sale, with the statutory damages. McMahon v. Yazoo Delta Lumber Co., 92 Miss. 459, 43 So. 957, 1908 Miss. LEXIS 172 (Miss. 1908).

The purchaser cannot be denied the lien because the assessment was invalid on the idea that the taxes were “not due.” Kaiser v. Harris, 63 Miss. 590, 1886 Miss. LEXIS 144 (Miss. 1886).

Where land was sold to the state for taxes legally due and the auditor undertook to sell the land before the expiration of the time for redemption and did execute a deed, the would-be purchaser has a lien under the statute, but if the original owner made application to redeem within the time allowed, the lien would be restricted to the amount which the owner would have been required to pay to redeem. McLaran v. R. Moore & Co., 60 Miss. 376, 1882 Miss. LEXIS 69 (Miss. 1882).

The tax purchaser whose deed is void because of a patent ambiguity in the description of the land which description was also in the assessment, may in equity charge the land for the amount paid by him for taxes on the same, where he can show clearly what land was sold to him and that it was at the time delinquent, and in making such proof, may resort to other evidence than that afforded by the assessment roll and the tax deed. Cogburn v. Hunt, 56 Miss. 718, 1879 Miss. LEXIS 199 (Miss. 1879).

Except in a case where the state and county refund the money received by them respectively, the tax purchaser, if from any cause he fail to get title, may charge the land. Cogburn v. Hunt, 56 Miss. 718, 1879 Miss. LEXIS 199 (Miss. 1879).

A purchaser at a tax sale to whom the land is thereafter assessed, and who is compelled to pay the taxes after its redemption from his tax sale, has a lien for money thus exacted. Ingersoll v. Jeffords, 55 Miss. 37, 1877 Miss. LEXIS 97 (Miss. 1877).

2. Application.

Trial court erred in dismissing a tax-sale purchaser’s complaint for lack of standing because the trial clerk’s failure to comply with the statutory notice requirements rendered the tax sale void, the purchaser held an interest in the property as a statutory lienholder, which gave it standing to challenge the trial clerk’s compliance with the notice statutes, and the doctrine of caveat emptor did not bar the purchaser’s suit, as the tax-sale statutes specifically provided for the remedy the purchaser sought. Sass Muni-V, LLC v. Desoto County, 170 So.3d 441, 2015 Miss. LEXIS 159 (Miss. 2015).

In a quiet title action arising from a tax sale that had been declared void as to a lienholder, the buyer argued that the chancellor erred in failing to award it damages. While Miss. Code. Ann. §27-43-11 provided that the buyer was entitled to a refund of the taxes that it had paid, the record did not reflect that the buyer had filed for a refund as required, and Miss. Code Ann. §27-45-27(1) did not mean that, since the tax sale was rendered void as to one lienholder, but not to others, the buyer could recover statutory damages against the non-voided lienholder. SKL Invs., Inc. v. Am. Gen. Fin., Inc., 22 So.3d 1247, 2009 Miss. App. LEXIS 844 (Miss. Ct. App. 2009).

§ 27-45-27. Rights of purchaser at tax sale; effect of lien; liability of county or municipal officers to purchasers [Effective July 1, 2019].

  1. The amount paid by the purchaser of land at any tax sale thereof for taxes, either state and county, levee or municipal, and interest on the amount paid by the purchaser at the rate of one and one-half percent (1-1/2%) per month, or any fractional part thereof, and all expenses of the sale and registration, thereof shall be a lien on the land in favor of the purchaser and the holder of the legal title under him, by descent or purchase, if the taxes for which the land was sold were due, although the sale was illegal on some other ground. The purchaser and the holder of the legal title under him by descent or purchase, may enforce the lien by bill in chancery, and may obtain a decree for the sale of the land in default of payment of the amount within some short time to be fixed by the decree. In all suits for the possession of land, the defendant holding by descent or purchase, mediately or immediately, from the purchaser at tax sale of the land in controversy, may set off against the complainant the above-described claim, which shall have the same effect and be dealt with in all respects as provided for improvements in a suit for the possession of land. But the term “suits for the possession of land,” as herein used, does not include an action of unlawful entry and detainer.
  2. No purchaser of land at any tax sale, nor holder of the legal title under him by descent or distribution, shall have any right of action to challenge the validity of the tax sale.

    ( 3) No county or municipal officer shall be liable to any purchaser at a tax sale or any recipient of a tax deed for any error or inadvertent omission by such official during any tax sale.

HISTORY: Codes, 1871, § 1718; 1880, § 536; 1892, § 3830; 1906, § 4345; Hemingway’s 1917, § 6979; 1930, § 3275; 1942, § 9960; Laws, 1932, ch. 286; Laws, 1995, ch. 468, § 16, eff from and after passage (approved March 27, 1995); Laws, 2019, ch. 457, § 1, eff from and after July 1, 2019.

§ 27-45-29. Lands sold by municipalities.

In cases of land and other property sold by municipal tax authorities for delinquent taxes, the same schedule of damages as provided herein shall apply.

HISTORY: Codes, 1942, § 9961; Laws, 1932, ch. 286.

Cross References —

Recording lists of land sold for municipal taxes, see §21-33-63.

RESEARCH REFERENCES

ALR.

Right of interested party receiving due notice of tax sale or of right to redeem to assert failure or insufficiency of notice to other interested party. 45 A.L.R.4th 447.

Chapter 47. Ad Valorem Taxes—Assignment of Tax Liens

§§ 27-47-1 through 27-47-31. Repealed.

Repealed by Laws, 2003, ch. 381, § 1, eff from and after July 1, 2003.

§27-47-1. [Codes, 1942, § 9963; Laws, 1931, ch. 13; Laws, 1968, ch. 361, § 45, eff from and after January 1, 1972.]

§27-47-3. [Codes, 1942, § 9964; Laws, 1931, ch. 13.]

§27-47-5. [Codes, 1942, § 9965; Laws, 1931, ch. 13.]

§27-47-7. [Codes, 1942, § 9966; Laws, 1931, ch. 13.]

§27-47-9. [Codes, 1942, § 9967; Laws, 1931, ch. 13.]

§27-47-11. [Codes, 1942, § 9968; Laws, 1931, ch. 13.]

§27-47-13. [Codes, 1942, § 9969; Laws, 1931, ch. 13.]

§27-47-15. [Codes, 1942, § 9970; Laws, 1931, ch. 13.]

§27-47-17. [Codes, 1942, § 9971; Laws, 1931, ch. 13.]

§27-47-19. [Codes, 1942, § 9972; Laws, 1931, ch. 13.]

§27-47-21. [Codes, 1942, § 9973; Laws, 1931, ch. 13.]

§27-47-23. [Codes, 1942, § 9974; Laws, 1931, ch. 13.]

§27-47-25. [Codes, 1942, § 9975; Laws, 1931, ch. 13.]

§27-47-27. [Codes, 1942, § 9976; Laws, 1931, ch. 13.]

§27-47-29. [Codes, 1942, § 9977; Laws, 1931, ch. 13.]

§27-47-31. [Codes, 1942, § 9978; Laws, 1931, ch. 13.]

Editor’s Notes —

Former §§27-47-1 through27-47-31 provided for the authority, procedure, and requirements relating to the assignment of tax liens pertaining to property for which ad valorem taxes are owed; specifically:

Former §27-47-1 was entitled: “Assignment of lien upon payment of tax by third person.”

Former §27-47-3 was entitled: “Form of assignment.”

Former §27-47-5 was entitled: “Recording of assignment; notice to mortgage or other lien holders.”

Former §27-47-7 was entitled: “Interest on assignment.”

Former §27-47-9 was entitled: “Defenses waived.”

Former §27-47-11 was entitled: “Assignment negotiable.”

Former §27-47-13 was entitled: “Enforcement of lien by assignee.”

Former §27-47-15 was entitled: “Payment of other taxes; lien.”

Former §27-47-17 was entitled: “Sale to pay assignment.”

Former §27-47-19 was entitled: “Sale; assignee purchaser.”

Former §27-47-21 was entitled: “Other remedies.”

Former §27-47-21 was entitled: “Other remedies.”

Former §27-47-23 was entitled: “Cancellation of lien on part of property.”

Former §27-47-25 was entitled: “Release of part of property.”

Former §27-47-27 was entitled: “Void taxes or assignments.”

Former §27-47-29 was entitled: “Loans exempt from taxes.”

Former §27-47-31 was entitled: “Construction.”

Chapter 49. Ad Valorem Taxes—Insolvencies

§ 27-49-1. Report by tax collector of insolvent and delinquent taxpayers; lists of delinquent taxpayers.

The tax collector shall present to the board of supervisors, at its meeting on the first Monday of October in each year, a report of all insolvent and delinquent taxpayers in his county, with the amount due from each. Such report shall be verified by the affidavit of the collector, that he has made, in person or by deputy, a legal demand for taxes of all delinquent taxpayers found in his county by going to their place of abode or business and searching for something to seize and sell for taxes; that the taxpayers mentioned in the report have failed to pay their taxes; that such taxpayers have no effects known to him which can be seized and sold for such taxes; that he has made diligent inquiry after such of said delinquents as have not been found and cannot find them in his county; and that they have no effects known to him which can be seized and sold to pay their taxes. The tax collector shall also include in his report any checks, drafts or orders for the payment of money which he has received in payment of ad valorem taxes and which have been returned to him because of insufficient funds in the account on which such checks, drafts or orders were drawn. Such checks, drafts or orders shall be accompanied by the affidavit of the collector that he has exhausted all legal means of collecting such instruments, including the filing of a civil suit.

Separate lists of delinquents shall be made for each election district and for each city, town and village.

HISTORY: Codes, 1942, § 9983; Laws, 1934, ch. 188; Laws, 1988, ch. 376, eff from and after July 1, 1988.

OPINIONS OF THE ATTORNEY GENERAL

There is no statutory or precedential prohibition precluding vendor who is listed on insolvent and delinquent taxpayer report prepared pursuant to Section 27-49-1 from bidding on public contracts. Barry, Feb. 24, 1994, A.G. Op. #93-0964.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 753.

6 Am. Jur. Proof of Facts, Insolvency, Proof No. 1 (insolvency in involuntary bankruptcy proceedings).

6 Am. Jur. Proof of Facts, Insolvency, Proof No. 2 (inability to pay debts in the usual course of business).

CJS.

84 C.J.S., Taxation § 1178.

JUDICIAL DECISIONS

1. In general.

2. Suits against tax collector.

3. Suits by tax collector.

1. In general.

Tax collector is not required to pay over taxes he fails to collect because of insolvency. Bishop v. Chickasaw County, 182 Miss. 147, 180 So. 395, 1938 Miss. LEXIS 148 (Miss. 1938).

Presumption existed tax collector and supervisors complied with law regarding insolvencies. Bishop v. Chickasaw County, 182 Miss. 147, 180 So. 395, 1938 Miss. LEXIS 148 (Miss. 1938).

2. Suits against tax collector.

Orders entered by board of supervisors as matter of perfunctory routine, making allowance for insolvent delinquent taxes, held not binding in suit to recover from county tax collector amount of alleged shortage. Carr v. Miller, 162 Miss. 760, 139 So. 851, 1932 Miss. LEXIS 154 (Miss. 1932).

In suit against county tax collector to recover alleged shortage, orders of board of supervisors, making insolvent delinquent tax allowances, held matter of affirmative defense belonging to answer. Carr v. Miller, 162 Miss. 760, 139 So. 851, 1932 Miss. LEXIS 154 (Miss. 1932).

Where county tax collector being sued for alleged shortage did not in answer rely on orders of supervisors making insolvency allowances, state tax collector held not required to charge fraud regarding orders. Carr v. Miller, 162 Miss. 760, 139 So. 851, 1932 Miss. LEXIS 154 (Miss. 1932).

The minutes of the board of supervisors allowing insolvencies and the assessment roll cannot be contradicted by parol proof in an action by the state revenue agent against a tax collector. Whitman v. Owen, 76 Miss. 783, 25 So. 669, 1899 Miss. LEXIS 17 (Miss. 1899).

3. Suits by tax collector.

Tax collector’s bill to recover amount of insolvent list allowed by supervisors did not state cause of action where it did not allege amount had been paid over in cash and was sought as refund. Bishop v. Chickasaw County, 182 Miss. 147, 180 So. 395, 1938 Miss. LEXIS 148 (Miss. 1938).

§ 27-49-3. Preparation of insolvent list by board of supervisors.

If the board of supervisors fails to meet on the first Monday in October, its duties with regard to the insolvent list shall be performed at its next meeting thereafter.

HISTORY: Codes, 1942, § 9984; Laws, 1934, ch. 188.

§ 27-49-5. Allowance of credits.

The board shall proceed to examine the report and shall allow the collector a credit for such of the taxes so reported insolvent or delinquent, as it may be satisfied remain uncollected without the default of the collector, and no more. A list of the allowances shall be made out and certified by the clerk and transmitted to the auditor of public accounts, on or before the first day of September following, and shall be credited to the collector in his settlement with the auditor and chancery clerk.

HISTORY: Codes, Hutchinson’s 1848, ch. 8, art. 17 (38); 1857, ch. 3, art. 56; 1871, § 1721; 1880, § 541; 1892, § 3833; 1906, § 4351; Hemingway’s 1917, § 6985; 1930, § 3280; 1942, § 9985.

Editor’s Notes —

Section7-7-2, as added by Laws of 1984, Chapter 488, § 90, and amended by Laws of 1985, Chapter 455, § 14, Laws of 1986, Chapter 499, § 1, provided, at subsection (2) therein, that the words “state auditor of public accounts,” “state auditor”, and “auditor” appearing in the laws of the state in connection with the performance of auditor’s functions transferred to the state fiscal management board, shall be the state fiscal management board, and, more particularly, such words or terms shall mean the state fiscal management board whenever they appear. Thereafter, Laws of 1989, Chapter 532, § 2, amended §7-7-2 to provide that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer, and, more particularly, such words or terms shall mean the State Fiscal Officer whenever they appear. Subsequently, Laws of 1989, ch. 544, § 17, effective July 1, 1989, and codified as §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Cross References —

Recovery on claim unlawfully acquired by public officer, see §25-1-49.

Tax collector’s credits generally, see §27-29-1.

JUDICIAL DECISIONS

1. In general.

2. Suits against tax collector.

3. Suits by tax collector.

1. In general.

Tax collector is not required to pay over taxes he fails to collect because of insolvency. Bishop v. Chickasaw County, 182 Miss. 147, 180 So. 395, 1938 Miss. LEXIS 148 (Miss. 1938).

Presumption existed tax collector and supervisors complied with law regarding insolvencies. Bishop v. Chickasaw County, 182 Miss. 147, 180 So. 395, 1938 Miss. LEXIS 148 (Miss. 1938).

2. Suits against tax collector.

Orders entered by board of supervisors as matter of perfunctory routine, making allowance for insolvent delinquent taxes, held not binding in suit to recover from county tax collector amount of alleged shortage. Carr v. Miller, 162 Miss. 760, 139 So. 851, 1932 Miss. LEXIS 154 (Miss. 1932).

In suit against county tax collector to recover alleged shortage, orders of board of supervisors, making insolvent delinquent tax allowances, held matter of affirmative defense belonging to answer. Carr v. Miller, 162 Miss. 760, 139 So. 851, 1932 Miss. LEXIS 154 (Miss. 1932).

Where county tax collector being sued for alleged shortage did not in answer rely on orders of supervisors making insolvency allowances, state tax collector held not required to charge fraud regarding orders. Carr v. Miller, 162 Miss. 760, 139 So. 851, 1932 Miss. LEXIS 154 (Miss. 1932).

3. Suits by tax collector.

Tax collector’s bill to recover amount of insolvent list allowed by supervisors did not state cause of action where it did not allege amount had been paid over in cash and was sought as refund. Bishop v. Chickasaw County, 182 Miss. 147, 180 So. 395, 1938 Miss. LEXIS 148 (Miss. 1938).

§ 27-49-7. Examination of report by board of supervisors.

The board of supervisors shall not allow to the collector a credit for the insolvent list he reports, merely because he presents it duly sworn to, but the board shall examine carefully each election district and city, town, or village list as reported, and shall scrutinize each name and amount reported insolvent, and shall use any knowledge had by any member of the board, and avail of any information by witnesses to test the accuracy of the report. The board shall not allow the collector credit for the taxes of any delinquent who may be ascertained to have anything in possession or in action by a sale of which the collector would be able to make the taxes; and all of the list for which the board shall not allow a credit shall be charged against the collector.

HISTORY: Codes, 1880, § 542; 1892, § 3834; 1906, § 4352; Hemingway’s 1917, § 6986; 1930, § 3281; 1942, § 9986.

JUDICIAL DECISIONS

1. In general.

Tax collector is not required to pay over taxes he fails to collect because of insolvency. Bishop v. Chickasaw County, 182 Miss. 147, 180 So. 395, 1938 Miss. LEXIS 148 (Miss. 1938).

Orders entered by board of supervisors as matter of perfunctory routine, making allowance for insolvent delinquent taxes, held not binding in suit to recover from county tax collector amount of alleged shortage. Carr v. Miller, 162 Miss. 760, 139 So. 851, 1932 Miss. LEXIS 154 (Miss. 1932).

In suit against county tax collector to recover alleged shortage, orders of board of supervisors, making insolvent delinquent tax allowances, held matter of affirmative defense belonging to answer. Carr v. Miller, 162 Miss. 760, 139 So. 851, 1932 Miss. LEXIS 154 (Miss. 1932).

Where county tax collector being sued for alleged shortage did not in answer rely on orders of supervisors making insolvency allowances, state tax collector held not required to charge fraud regarding orders. Carr v. Miller, 162 Miss. 760, 139 So. 851, 1932 Miss. LEXIS 154 (Miss. 1932).

§ 27-49-9. Collection of taxes.

Notwithstanding the allowance of insolvencies, the tax collector shall, if possible, collect the taxes of all insolvent and delinquent taxpayers. He shall retain a copy of the list reported by him, and whenever he can find any property, real or personal, belonging to the defendant, he shall distrain and sell the same, on five (5) days’ notice, to the highest bidder, for cash, and shall pay over the same as other taxes collected. The auditor, on settlement with a tax collector, shall require of him to report, on oath, whether he has collected taxes from any, and which, of the delinquent taxpayers.

HISTORY: Codes, Hutchinson’s 1848, ch. 8, art. 17 (44); 1857, ch. 3, art. 58; 1871, § 1723; 1880, § 544; 1892, § 3836; 1906, § 4354; Hemingway’s 1917, § 6988; 1930, § 3283; 1942, § 9987.

Editor’s Notes —

Section7-7-2, as added by Laws of 1984, Chapter 488, § 90, and amended by Laws of 1985, Chapter 455, § 14 and Laws of 1986, Chapter 499, § 1, provided, at subsection (2) therein, that the words “state auditor of public accounts,” “state auditor”, and “auditor” appearing in the laws of the state in connection with the performance of auditor’s functions transferred to the state fiscal management board, shall be the state fiscal management board, and, more particularly, such words or terms shall mean the state fiscal management board whenever they appear. Thereafter, Laws of 1989, Chapter 532, § 2, amended §7-7-2 to provide that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer, and, more particularly, such words or terms shall mean the State Fiscal Officer whenever they appear. Subsequently, Laws of 1989, ch. 544, § 17, effective July 1, 1989, and codified as §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

OPINIONS OF THE ATTORNEY GENERAL

Miss. Code Section 27-49-9 requires collection of taxes on personal property of insolvent and delinquent taxpayers “whenever [the tax collector] can find any property, real or personal, belonging to the taxpayer”; this requirement does not apply if obligation has been stayed or released pursuant to bankruptcy proceedings. Sanders, Mar. 4, 1993, A.G. Op. #93-0100.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 753.

CJS.

84 C.J.S., Taxation § 1178.

JUDICIAL DECISIONS

1. In general.

Presumption existed that tax collector and supervisors complied with law regarding insolvencies. Bishop v. Chickasaw County, 182 Miss. 147, 180 So. 395, 1938 Miss. LEXIS 148 (Miss. 1938).

Orders entered by board of supervisors as matter of perfunctory routine, making allowance for insolvent delinquent taxes, held not binding in suit to recover from county tax collector amount of alleged shortage. Carr v. Miller, 162 Miss. 760, 139 So. 851, 1932 Miss. LEXIS 154 (Miss. 1932).

In suit against county tax collector to recover alleged shortage, orders of board of supervisors, making insolvent delinquent tax allowances, held matter of affirmative defense belonging to answer. Carr v. Miller, 162 Miss. 760, 139 So. 851, 1932 Miss. LEXIS 154 (Miss. 1932).

Where county tax collector being sued for alleged shortage did not in answer rely on orders of supervisors making insolvency allowances, state tax collector held not required to charge fraud regarding orders. Carr v. Miller, 162 Miss. 760, 139 So. 851, 1932 Miss. LEXIS 154 (Miss. 1932).

Chapter 51. Ad Valorem Taxes—Motor Vehicles

In General

§ 27-51-1. Short title.

This chapter may be known as “The Motor Vehicle Ad Valorem Tax Law of 1958,” and may be cited as such.

HISTORY: Codes, 1942, § 10007-01; Laws, 1958, ch. 588, § 1.

Cross References —

Constitutional provision for taxing motor vehicles, see Miss. Const. Art. 4, § 112.

Municipal taxes, see §21-33-1 et seq.

Issuance of road and bridge privilege tax license plates upon failure of municipality to levy ad valorem taxes, see §21-33-45.

Motor vehicle privilege taxes, see §27-19-1 et seq.

When taxes become lien, see §27-35-1.

General county tax levy, see §27-39-303.

When and how county taxes levied, see §27-39-317.

When taxes are due, payable, and collectible generally, see §27-41-1.

Mobile home ad valorem taxes, see §27-53-1 et seq.

Gasoline and motor fuel taxes, see §27-55-1 et seq.

Participation of county tax collectors in automated motor vehicle title registration system, see §63-21-18.

OPINIONS OF THE ATTORNEY GENERAL

An annexation is final and effective for all purposes 10 days after issuance of the decree by the chancery court, or 10 days after final determination of an appeal, except that citizens residing in an annexed area may not participate in future municipal elections as electors or as candidates, unless and until pre-clearance by the U.S. Department of Justice is obtained pursuant to Section 5 of the Voting Rights Act. Mallette, March 2, 2007, A.G. Op. #07-00096, 2007 Miss. AG LEXIS 72, modifying Rafferty, November 27, 2006, A.G. Op. #06-00598, 2006 Miss. AG LEXIS 428, as to the effective date of annexation for all purposes other than voting and candidacy.

§ 27-51-3. Purpose of chapter.

The purpose of this chapter is, with reference to assessing ad valorem taxes on motor vehicles which are operated upon the public highways of this state, to, (a) fix the taxable year, (b) fix the tax lien date, (c) determine the method of assessing, (d) fix the date for assessing such taxes, (e) prescribe the method of collecting such taxes, and (f) fix the date of collecting such taxes.

HISTORY: Codes 1942, § 10007-02; Laws, 1958, ch. 588, § 2.

JUDICIAL DECISIONS

1. In general.

This division was enacted by the Mississippi legislature to implement the amendment of § 112 of the Mississippi Constitution, and to provide a special method of assessment and collection of taxes on motor vehicles. Snapp v. Neal, 250 Miss. 597, 164 So. 2d 752, 1964 Miss. LEXIS 481 (Miss. 1964), rev'd, 382 U.S. 397, 86 S. Ct. 485, 15 L. Ed. 2d 445, 1966 U.S. LEXIS 2529 (U.S. 1966).

§ 27-51-5. Definitions.

The subject words and terms of this section, for the purpose of this chapter, shall have meanings as follows:

“Motor vehicle” means any device and attachments supported by one or more wheels which is propelled or drawn by any power other than muscular power over the highways, streets or alleys of this state. The term “motor vehicle” shall not include electric personal assistive mobility devices as defined in Section 63-3-103. However, mobile homes which are detached from any self-propelled vehicles and parked on land in the state are hereby expressly exempt from the motor vehicle ad valorem taxes, but house trailers which are actually in transit and which are not parked for more than an overnight stop are not exempted.

“Public highway” means and include s every way or place of whatever nature, including public roads, streets and alleys of this state generally open to the use of the public or to be opened or reopened to the use of the public for the purpose of vehicular travel, notwithstanding that the same may be temporarily closed for the purpose of construction, reconstruction, maintenance, or repair.

“Administrator of the road and bridge privilege tax law” means the official authorized by law to administer the road and bridge privilege tax law of this state.

HISTORY: Codes, 1942, § 10007-03; Laws, 1958, ch. 588, § 3; Laws, 1960, ch. 413, § 1; Laws, 1968, ch. 587, § 16; Laws, 2003, ch. 485, § 6, eff from and after July 1, 2003.

Cross References —

Motor vehicle privilege taxes, see §27-19-1 et seq.

Mobile home ad valorem taxes, see §27-53-1 et seq.

JUDICIAL DECISIONS

1. In general.

2. “Motor vehicle.”

1. In general.

In deciding that the state in which a nonresident member of the armed forces is living in compliance with military orders is prohibited from collecting ad valorem taxes upon his personal property under the provisions of the Soldiers and Sailors Civil Relief Act of 1940, as amended, it was unnecessary for the court to decide whether the Mississippi supreme court was correct in holding that a house trailer was a “motor vehicle.” Snapp v. Neal, 382 U.S. 397, 86 S. Ct. 485, 15 L. Ed. 2d 445, 1966 U.S. LEXIS 2529 (U.S. 1966).

The definition of house trailers in Code 1942, § 10007-53 is in pari materia with this section [Code 1942, § 10007-03], which by definition also includes house trailers. Snapp v. Neal, 250 Miss. 597, 164 So. 2d 752, 1964 Miss. LEXIS 481 (Miss. 1964), rev'd, 382 U.S. 397, 86 S. Ct. 485, 15 L. Ed. 2d 445, 1966 U.S. LEXIS 2529 (U.S. 1966).

2. “Motor vehicle.”

With respect to competing claims on the debtor’s mobile home, the county’s ad valorem tax liens had priority over a secured claim because, under Mississippi law, the mobile home did not qualify as a motor vehicle that would be exempt from Miss. Code Ann. §27-35-1 given that the definition of motor vehicle at Miss. Code Ann. §27-51-5 expressly excludes mobile homes, which are separately defined at Miss. Code Ann. §27-53-1. In re Riley, — B.R. —, 2016 Bankr. LEXIS 2202 (Bankr. N.D. Miss. June 3, 2016).

§ 27-51-7. Persons liable for tax; time of payment; due date.

Any person required by law to pay a road and bridge privilege license tax on any motor vehicle shall also be liable for the ad valorem taxes due on such motor vehicle, unless otherwise specifically exempt herein. Such ad valorem taxes due shall be paid at the same time the road and bridge privilege license tax is paid, and the payment of the said ad valorem taxes due shall be a prerequisite to the issuance of the said road and bridge privilege license.

The ad valorem tax lien date for the purpose of this chapter shall also constitute the ad valorem tax due date which shall also be the same date that the subject motor vehicle is purchased from a bona fide dealer, if it is intended that such motor vehicle is to be operated upon the highways of this state.

In all cases, however, where the time for complying with the road and bridge privilege tax law has been extended by law as to time of payment, then the same extension of time shall apply to the date on which the ad valorem taxes on such motor vehicle must be paid. Ad valorem taxes on all motor vehicles, defined in this chapter, shall be calculated as of the first day of the month in which such taxes were due, regardless of any extension of time for payment of such taxes as provided hereinabove.

HISTORY: Codes, 1942, § 10007-04; Laws, 1958, ch. 588, § 4.

Cross References —

Date of tax liability for all lands and other taxable property subject to municipal assessment, see §21-33-1.

Motor vehicle privilege taxes, see §27-19-1 et seq.

When taxes become lien, see §27-35-1.

Action to recover tax, penalty and interest, see §27-35-5.

When and how county taxes levied, see §27-39-317.

When taxes are due, payable, and collectible generally, see §27-41-1.

Mobile home ad valorem taxes, see §27-53-1 et seq.

Gasoline and motor fuel taxes, see §27-55-1 et seq.

RESEARCH REFERENCES

Lawyers’ Edition.

State tax or fee imposed for motor carrier’s use of highways as violating commerce clause (Article 1, § 8, clause 3) of Federal Constitution – Supreme Court cases. 97 L. Ed. 2d 843.

JUDICIAL DECISIONS

1. In general.

Failure of a member of the armed forces residing in Mississippi in compliance with military orders, but whose domicil is elsewhere, to pay the motor vehicle “license, fee, or excise” of his home state entitles Mississippi to exact from him motor vehicle taxes qualifying as “licenses, fees, or excises;” but the collection of ad valorem taxes upon personal property such as a house trailer is prohibited by the Soldiers and Sailors Civil Relief Act of 1940 as amended. Snapp v. Neal, 382 U.S. 397, 86 S. Ct. 485, 15 L. Ed. 2d 445, 1966 U.S. LEXIS 2529 (U.S. 1966).

§ 27-51-9. Taxable and fiscal years; taxes to be collected by county and municipal tax collectors; when to be paid; computation of tax.

For the purposes of this chapter, the fiscal year shall commence on August 1 and shall end on July 31 of each year. The taxable year shall run concurrently with the taxable year in effect in the law pertaining to the payment of the road and bridge privilege license tax on motor vehicles. Except as otherwise provided in Section 27-41-2, ad valorem taxes on motor vehicles shall be collected by the county tax collector for the county and state and by the municipal tax collector for the municipalities. Ad valorem taxes for any ensuing year may be paid during the month as provided in Section 27-19-31, however, and said ad valorem taxes on any motor vehicle must be paid at the same time or prior to the time that the road and bridge privilege license is issued for the subject motor vehicle, unless herein otherwise specifically exempt from such ad valorem taxes. The ad valorem tax on motor vehicles shall be computed on the millage rates in effect at the time such privilege license tax is to be paid.

HISTORY: Codes, 1942, § 10007-05; Laws, 1958, ch. 588, § 5; Laws, 1976, ch. 361, § 18; Laws, 1977, ch. 484, § 11; Laws, 1980, ch. 487; Laws, 1993, ch. 540, § 8; Laws, 1994, ch. 465, § 4, eff from and after passage (approved March 22, 1994).

Editor’s Notes —

Laws of 1993, ch. 540, § 11, effective October 1, 1993, provides as follows:

“SECTION 11. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 1994, ch. 465, § 7, effective March 22, 1994, provides as follows:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the tax laws amended by this act before the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of such tax laws as amended by this act are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and execution of any warrant under such laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Cross References —

Municipal taxes, see §21-33-1 et seq.

County tax collectors, see §27-1-1 et seq.

Payment of motor vehicle privilege license tax, see §27-19-63.

When taxes become lien, see §27-35-1.

Action to recover tax, penalty and interest, see §27-35-5.

When and how county taxes levied, see §27-39-317.

When taxes are due, payable, and collectible generally, see §27-41-1.

Mobile home ad valorem tax, see §27-53-11.

Refund of taxes, generally, see §27-73-1 et seq.

RESEARCH REFERENCES

CJS.

84 C.J.S., Taxation § 122.

§ 27-51-11. Ad valorem tax receipts to be presented before road and bridge privilege license issued; reports; penalties; auditing of tax collectors.

In cases where the road and bridge privilege tax license is issued by the administrator of the road and bridge privilege tax law, before he shall issue such license he shall require that a tax receipt, made out on the prescribed form and properly issued, be presented to him showing that all ad valorem taxes due on such motor vehicle have been paid according to the situs of the subject motor vehicle as shown by the written application for such privilege license. If the application for such privilege license reveals that the situs of the subject motor vehicle is in a municipality, then the administrator of the road and bridge privilege tax law, before issuing the privilege license, shall require that a tax receipt made out on the prescribed form and properly issued be presented to him showing that such ad valorem taxes due have also been paid. The administrator of the road and bridge privilege tax law shall secure a rubber stamp to be used in stamping each such ad valorem tax receipt so presented to him. This stamp shall show the date of issuance and the receipt number of the privilege license issued for each corresponding ad valorem tax receipt, date and license receipt number to be filled in with ink, or with indelible pencil, by and in the name of the administrator of the road and bridge privilege tax law and countersigned by the issuing deputy or clerk. The number of the corresponding ad valorem tax receipt presented shall be written by him on the privilege license receipt. In cases where a separate municipal ad valorem tax receipt for motor vehicles is necessary, the same procedure as outlined herein shall be followed with reference to the municipal tax receipt.

The administrator of the road and bridge privilege tax law, his deputies or clerks violating the provisions of this section shall be liable on their official bonds in double the amount of the ad valorem taxes due on each such motor vehicle.

Twice each fiscal year the administrator of the road and bridge privilege tax law shall prepare and retain a report showing the privilege license receipt number, the corresponding ad valorem tax receipt number or numbers, and the name under which such license receipt was issued, for each such license receipt issued by him. A separate report shall be made for each county involved, and a duplicate copy of such report shall be furnished the respective tax collector of each county involved, and the tax collector of each municipality in the county. One (1) of these reports shall be made on or before May 15 covering all such license receipts issued by him for the then current fiscal year, including those issued through the month of April. Another such report shall be made on or before November 15 covering all such license receipts issued by him for the remaining portion of the immediately prior fiscal year.

The aforesaid reports shall be made available to the State Auditor upon request, and, in auditing the tax collector for the corresponding fiscal year, such tax receipts indicated on these reports shall be reconciled with the corresponding ad valorem tax receipt number in the office of the tax collector.

HISTORY: Codes, 1942, § 10007-06; Laws, 1958, ch. 588, § 6; Laws, 1960, ch. 413, § 2; Laws, 1968, ch. 361, § 46; Laws, 1994, ch. 465, § 5; Laws, 2009, ch. 546, § 9, eff from and after passage (approved Apr. 15, 2009.).

Editor’s Notes —

Section7-7-2, as added by Laws of 1984, Chapter 488, § 90, and amended by Laws of 1985, Chapter 455, § 14 and Laws of 1986, Chapter 499, § 1, provided, at subsection (2) therein, that the words “state auditor of public accounts,” “state auditor”, and “auditor” appearing in the laws of the state in connection with the performance of auditor’s functions transferred to the state fiscal management board, shall be the state fiscal management board, and, more particularly, such words or terms shall mean the state fiscal management board whenever they appear. Thereafter, Laws of 1989, Chapter 532, § 2, amended §7-7-2 to provide that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer, and, more particularly, such words or terms shall mean the State Fiscal Officer whenever they appear. Subsequently, Laws of 1989, ch. 544, § 17, effective July 1, 1989, and codified as §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Laws of 1994, ch. 465, § 7, effective March 22, 1994, provides as follows:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the tax laws amended by this act before the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of such tax laws as amended by this act are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and execution of any warrant under such laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Amendment Notes —

The 2009 amendment substituted “shall prepare and retain a report showing” for “shall file a report with the State Auditor showing” in the third paragraph; in the fourth paragraph, substituted “shall be made available to” for “shall be preserved by” and inserted “upon request”; and made minor stylistic changes.

Cross References —

Issuance of motor vehicle license tags and decals, see §§27-19-43,27-19-59.

Presentation of ad valorem tax receipts with application for motor vehicle license, see §27-19-61.

RESEARCH REFERENCES

CJS.

84 C.J.S., Taxation § 122.

§ 27-51-13. Copy of tax levy to be furnished to county tax collector; postponement of collections where adoption of tax levy is delayed; notice to be given; owners not to be penalized.

On or before September 10, the clerk of the board of supervisors shall furnish the county tax collector a certified copy of the county tax levy for the ensuing year. This tax levy shall not only show the tax levy for each purpose for which it was levied, but it shall also show the total tax levy for each separate taxing area in the county, including the state ad valorem tax levy.

If for any reason the said county tax levy is not adopted and/or delivered to the county tax collector on or before the 15th day of September, then the said tax collector is hereby authorized to postpone for one (1) month the beginning of the collection of ad valorem taxes and road and bridge privilege taxes on all motor vehicles legally situated in his county and liable for said taxes, and the tax collector shall notify the taxpayers of his county by newspaper publication that the beginning of the collection of said taxes is postponed for one (1) month due to the fact that he has not been furnished with a certified copy of the said tax levy as provided by law. Copies of this said newspaper notice shall be furnished the State Tax Commission and the Mississippi Highway Safety Patrol, and the provisions of said notice shall be controlling in all respects on such agencies and on any other peace officer, and no damages, penalties or interest shall accrue against any owner of such motor vehicles during such postponement period.

If such tax levy is not furnished the tax collector within the said one (1) month, then the same procedure as to postponement shall be followed and the same immunities shall apply from month to month until such tax levy has been furnished the tax collector.

HISTORY: Codes, 1942, § 10007-07; Laws, 1958, ch. 588, § 7; Laws, 1968, ch. 549, § 1; Laws, 2001, ch. 596, § 50, eff from and after July 1, 2001.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Cross References —

County tax collectors, see §27-1-1 et seq.

Certification of levy of county taxes, see §27-39-319.

Mobile home ad valorem tax, see §27-53-1 et seq.

Highway patrol, see §45-3-1 et seq.

RESEARCH REFERENCES

ALR.

Application of requirement that newspaper be locally published for official notice publication. 85 A.L.R.4th 581.

§ 27-51-15. Determination of assessed value.

Motor vehicles shall be assessed uniformly according to value and such assessed value shall be determined by an assessment schedule which shall be prepared and made of minute record by the state tax commission and shall be certified to the president of the board of supervisors of the various counties of the state, and to the mayor or the presiding officer of the municipal boards of the various municipalities, and municipal separate school districts of the state, in care of the clerk of said respective boards, as the official motor vehicle assessment schedule which shall be used by the proper officials of both respective jurisdictions in assessing motor vehicle ad valorem taxes for the ensuing fiscal year.

HISTORY: Codes, 1942, § 10007-08; Laws, 1958, ch. 588, § 8.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Cross References —

Constitutional provision for taxing motor vehicles, see Miss. Const. Art. 4, § 112.

Board of supervisors, see §19-3-7.

Clerk of board of supervisors, see §19-3-27.

Tax duties of municipal governing authorities and clerk, see §21-33-27.

Department of Revenue, see §27-3-1 et seq.

§ 27-51-17. County tax collector to be supplied with tax receipts; form of receipts; use of receipts.

The tax collector of each county shall be supplied with a sufficient number of tax receipts to be used by him in the collection of both the privilege tax and the ad valorem tax on all taxable motor vehicles in his county. The tax receipt for these purposes shall be a combination receipt and shall carry a number which shall be the same number as that of the road and bridge privilege tax receipt and tag number for each such motor vehicle. Under no circumstances shall one tax receipt be used for receipting the ad valorem taxes on more than one motor vehicle.

There shall also be ample provisions made on these tax receipt forms for receipting ad valorem taxes collected for any municipality or municipal separate school district in the county, in case the county tax collector is legally directed as hereinafter provided to collect such taxes at the same time such tax collections are made for the county. This combination tax receipt form shall be prescribed by the tax commission in cooperation with the administrator of the road and bridge privilege tax law, and the administrator of the road and bridge privilege tax law shall supply them.

The county tax collector of each county shall also secure an ample supply of ad valorem tax receipts to be used by him in collecting the ad valorem taxes on all motor vehicles in his county for which the road and bridge privilege tax license will be issued by the administrator of the road and bridge privilege tax law. Ample provisions shall also be made on these forms for receipting any municipal and municipal separate school district ad valorem taxes collected, in case the county tax collector is legally directed to collect such taxes. All such ad valorem tax receipt forms for each county, for the collection of ad valorem taxes only, shall be numbered in consecutive order beginning with the number “one”; they shall be made up in triplicate, the exact form of which shall be prescribed by the state tax commission, and they shall be supplied by the county board of supervisors. A separate receipt shall be issued for each motor vehicle on which ad valorem taxes are paid.

HISTORY: Codes, 1942, § 10007-09; Laws, 1958, ch. 588, § 9; Laws, 1960, ch. 413, § 3, eff from and after its passage (approved April 28, 1960).

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Cross References —

County tax collectors, see §27-1-1 et seq.

Department of Revenue, see §27-3-1 et seq.

§ 27-51-19. Assessment schedule to be prepared by Department of Revenue; basis of schedule; corrections.

The Department of Revenue shall, on or before the fifteenth day of June of each year, prepare and adopt an assessment schedule of motor vehicles, as defined in this chapter, which such assessment schedule, and no other, excepting as may be hereinafter provided, shall be used by the tax collector of each county and each municipality in the state, in assessing, calculating and collecting ad valorem taxes in each respective jurisdiction on all motor vehicles liable for such tax as authorized by this chapter.

In preparing the assessment schedule, the Department of Revenue may make use of, as a base, the values of the various makes, models, year of manufacture, and types of motor vehicles as adopted by some reputable nationwide agency or association which regularly compiles and furnishes such information as to actual value of the different motor vehicles as to make, model, type and year of manufacture, or by any other method or methods or combination of methods which in its judgment will tend to equalize the assessed value of property of this class with property of other classes in general. These various motor vehicles, together with any special equipment, may be grouped into as many categories as, in the judgment of the Department of Revenue, will be most practical in effecting equalization.

In preparing the assessment schedule, the Department of Revenue shall apply such a percentage to the base value of such motor vehicles which, in its best judgment, will produce an assessed value which will equalize the assessed value of motor vehicles with the assessed value of other property in general, throughout the state, so far as is practical.

The Department of Revenue shall also make necessary corrections and amendments to this schedule from time to time throughout the fiscal year, and in so doing the general procedure set out above shall be followed.

HISTORY: Codes, 1942, § 10007-10; Laws, 1958, ch. 588, § 10; Laws, 1960, ch. 473, § 1; Laws, 1991, ch. 385, § 5; Laws, 1994, ch. 465, § 6; Laws, 2009, ch. 492, § 83, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 1994, ch. 465, § 7, effective March 22, 1994, provides as follows:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the tax laws amended by this act before the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of such tax laws as amended by this act are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and execution of any warrant under such laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 2009, ch. 492, § 144 provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective from and after July 1, 2010, substituted “Department of Revenue” for “State Tax Commission” and “Tax Commission” throughout; and deleted “by minute record” following “prepare and adopt” in the first sentence.

Cross References —

County tax collectors, see §27-1-1 et seq.

Department of revenue generally, see §27-3-1 et seq.

Mobile home ad valorem tax, see §27-53-23.

§ 27-51-20. Repealed.

Repealed by Laws, 2006, ch. 535, § 3 effective from and after July 1, 2006.

[Laws, 1993, ch. 604, § 3, eff from and after passage (eff April 19, 1993, without Governor’s signature).]

Editor’s Notes —

Former §27-51-20 provided certain criteria for motor vehicle assessment schedules and an exemption from ad valorem taxes under certain circumstances.

§ 27-51-21. Copy of assessment schedule to be forwarded to board of supervisors and municipal board; notice of inspection of schedule; hearings of petitions for reductions.

On or before the first day of July each year, the tax commission shall forward to the president of the board of supervisors of each county and to the mayor or other presiding officer of the governing board of each municipality, in care of the clerk of the respective boards, a certified copy of the assessment schedule which is designed to become effective for the then ensuing fiscal year in assessing and collecting ad valorem taxes on motor vehicles as defined in this chapter.

At the July meeting of the board of supervisors of the county and the governing board of the municipality, the boards shall examine and consider the motor vehicle assessment schedule and shall adopt an order on their respective minutes that such motor vehicle assessment schedule is ready and open for inspection and examination by any interested taxpayer and that within a period of fifteen (15) days the respective boards shall reconvene in regular or adjourned meeting to hear and take action on any complaint, filed in writing, objecting to and petitioning for a specified reduction on any portion or portions of the assessment schedule affecting the complainant directly. The respective boards shall continue in session from day to day until all such objections and petitions have been heard and action has been taken thereon. The order provided for herein shall refer by name to this chapter, and it shall not be necessary to incorporate in the order the provisions of this chapter.

HISTORY: Codes, 1942, § 10007-11; Laws, 1958, ch. 588, § 11; Laws, 1960, ch. 473, § 2; Laws, 1990, ch. 340, § 1, eff from and after passage (approved March 12, 1990).

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Cross References —

Regular meetings of board of supervisors, see §§19-3-11,19-3-13.

Meeting of board of supervisors under revenue laws, see §19-3-17.

Equalization of municipal assessments, see §21-33-29.

Department of Revenue, see §27-3-1 et seq.

Filing municipal assessment with municipal board and board’s action thereon, see §27-51-37.

Mobile home ad valorem tax, see §27-53-23.

§ 27-51-23. Filing and disposition of objections to assessment schedule and claims for adjustment; suits for taxes paid by dissatisfied taxpayers.

Any person objecting to any portion or portions of the motor vehicle assessment schedule affecting him or her directly shall file a written objection and claim for adjustment, in triplicate, with either the board of supervisors of the county or the municipal board of the municipality or with both such boards, on a form to be designed and supplied by the tax commission. The motor vehicle owner shall set forth therein in detail the grounds for his objection and claim for adjustment, with a full and complete identifiable description of the subject motor vehicle.

If the board of supervisors or the municipal board, as the case may be, is of the opinion that the objection and claim for adjustment of the motor vehicle owner has sufficient merit, then the original and duplicate copies of the said objection and claim together with any recommendation made by either of the said governing boards shall be forwarded to the tax commission for approval or disapproval.

If the tax commission is of the opinion that the said objection contains sufficient merit, then the tax commission shall make whatever adjustment on such claim as in its judgment is fair and equitable; if, on the contrary, the tax commission is of the opinion that the said objection to the proposed assessment does not have sufficient merit then the tax commission shall disapprove the claim. In either case, the tax commission shall return the original copy of the objection and petition to the clerk of the board of supervisors or to the clerk of the municipal board, as the case may be, with its action duly stated thereon. The decision of the tax commission in disapproving such a claim shall be final as between the board of supervisors and/or the municipal board and the tax commission, and the clerk of the respective boards shall then notify the claimant that his adjustment claim has been disapproved by the tax commission.

A petition for adjustment originating in either the county or a municipality of the county, if approved by the tax commission, shall become effective, as approved, in both jurisdictions, and in cases where the county tax collector does not collect said taxes for the municipality, then it shall be the duty of the clerk of the jurisdiction in which the claim for adjustment originated to officially notify the tax collector of the other jurisdiction, by citing the minute record of such action and properly identifying the subject motor vehicle.

If the tax commission approves a claim for the reduction of a proposed assessed value of any specific motor vehicle, then upon receipt of such notice by the clerk of the board of supervisors of the county or by the clerk of the municipal board, as the case may be, a minute record shall be made and a certified copy of such action shall be furnished the tax collector, and in making his report, the tax collector shall cite on the ad valorem tax receipt and in his report the minute book and page as legal reason for such reduction in assessed value on any such motor vehicle. Under no circumstances shall a tax collector vary from the said adopted assessment schedule in calculating and collecting motor vehicle ad valorem taxes unless such petition for reduction has been approved by the tax commission, and the tax collector has filed in his custody written official authority therefor from the clerk of the respective board, and evidence of such action is cited as hereinabove provided. An adjustment of the proposed assessed value of one or more motor vehicles of a certain group or class, under this procedure, shall not affect the proposed assessed value of other motor vehicles of the same group or class.

Any taxpayer dissatisfied with any portion of the assessment schedule directly affecting him may pay the resulting tax under protest and sue for recovery of all or any portion of the tax paid, provided that he requests the tax collector to indicate on the tax receipt at the time the tax is paid that the said tax is being paid under protest. This recourse is available, however, only to the taxpayer who filed objection and adjustment claim to the proposed assessment during the time set for filing such objection, as provided hereinabove, excepting in cases where the cause for such protest originated subsequent to the time for filing such protest.

HISTORY: Codes, 1942, § 10007-12; Laws, 1958, ch. 588, § 12.

Cross References —

Objections to municipal assessment rolls, see §§21-33-33,21-33-35.

Appeals by taxpayer from municipal assessments, see §21-33-39.

Tax Commission as meaning the Department of Revenue, see §27-3-4.

Objections to assessment roll, generally, see §§27-35-89,27-35-93.

Examination of assessment rolls to determine necessity of new assessment, see §27-35-129.

Mobile home ad valorem tax, see §27-53-23.

Refunds of taxes generally, see §27-73-1 et seq.

§ 27-51-25. County tax collector’s reports and records of tax collections; remittance of tax collections to municipalities.

Within twenty (20) days after the end of the month, the county tax collector shall file a report showing the amount of motor vehicle ad valorem taxes collected by him for the previous month. This report shall be made in part in conjunction with and as a part of the monthly report made on the collection of road and bridge privilege taxes for the same period. The form for this portion of said report shall be prescribed by the administrator of the road and bridge privilege tax law in cooperation with the state tax commission.

This said report shall show, in addition to the information prescribed by the administrator of the road and bridge privilege tax law, the following information for each motor vehicle on which ad valorem taxes were paid: the code number of the vehicle as fixed by the assessment schedule, the assessed value of the vehicle, the situs of the vehicle as to school district, road district, levee district, municipality, the total tax rate applicable, ad valorem taxes, damages, if any, and the total ad valorem taxes and damages. These sheets shall be numbered in consecutive order, and shall be made in quadruplicate. The original copy of this report shall be placed in a suitable binder and retained by the county tax collector as a permanent record, the first and second copies shall be forwarded to the administrator of the road and bridge privilege tax law and commission of public safety respectively, as now provided by law, and the third copy shall be delivered to the chancery clerk.

When the above mentioned portion of the report has been completed, a recapitulation of it shall be made on a separate sheet, showing by classes the total number of road and bridge privilege licenses issued, the amount of money collected for the license plates, the total road and bridge privilege taxes collected by classes, and the total amount of ad valorem taxes collected designating the amount collected for each separate taxing area. This report shall also be made in quadruplicate. The tax collector shall retain the original as a permanent record, the first copy shall be forwarded to the administrator of the road and bridge privilege tax law, the second copy shall be forwarded to the tax commission, and the third copy shall be delivered to the chancery clerk.

Motor vehicle ad valorem tax collections shall be entered in the tax collector’s cash book as reflected by the said recapitulation, showing by taxing area, the total assessed value and total such taxes collected each month for each separate taxing area, and it shall not be necessary that either the tax receipt number or the taxpayer’s name be entered, as required by Section 27-41-39, Mississippi Code of 1972, for other ad valorem tax collections.

In all cases where the county tax collector is ordered to collect motor vehicle ad valorem taxes for a municipality, the tax collector shall furnish to each such municipality a certified statement as to the total assessed value of the motor vehicles on which taxes were collected for such municipality, together with an additional statement showing the net amount of taxes collected for such municipality less his indicated collection fees. This report shall be made to the municipality at the same time a remittance is made to the municipality for all such net ad valorem taxes collected for the said municipality for the previous month. This remittance and report shall be made to the municipality on or before the twentieth day of the month following that in which the collections were made.

HISTORY: Codes, 1942, § 10007-13; Laws, 1958, ch. 588, § 13; Laws, 1960, ch. 413, § 4, eff from and after its passage (approved April 28, 1960).

Cross References —

Department of Revenue, see §27-3-1 et seq.

Tax Commission as meaning Department of Revenue, see §27-3-4.

Motor vehicle privilege taxes, see §27-19-1 et seq.

Tax collector’s duties under road and bridge privilege tax law, see §§27-19-99,27-19-127.

Procedure for collection of tax by county tax collector, see §27-51-29.

Mobile home ad valorem taxes, see §§27-53-17,27-53-21.

§ 27-51-27. Owner may receive credit for taxes paid when motor vehicle is destroyed; application and proof; perjury.

If any motor vehicle on which the ad valorem taxes prescribed in this chapter have been paid shall be totally destroyed by fire, tornado, flood, collision, accident or acts of Providence, then the owner of such motor vehicle, upon filing a petition and submission of sufficient proof, may be credited with the amount of the ad valorem taxes on the proportional part of the taxable year remaining, less ad valorem taxes accruing on the salvage price, if any, in calculating the amount of ad valorem taxes due on any replacement for such a motor vehicle, if replaced during the then current taxable year. In no event, however, shall such person claiming credit under this provision be entitled to a cash refund.

In order to obtain benefit of this credit, such person must submit proof supported by affidavit of three (3) reputable citizens that such motor vehicle has been totally destroyed and a statement must be made as to the estimated amount of salvage value remaining. The application for this credit and the three (3) supporting affidavits must be notarized by an officer who has legal authority to notarize such instruments.

Any person who makes or swears to a false statement or makes or swears to a statement of facts without personal knowledge of such facts, in any connection with an adjustment claim as referred to above, shall be guilty of perjury and upon conviction shall be punished as now provided by law. The same procedure as outlined above shall apply to municipalities and municipal separate school districts in proper cases, if the subject motor vehicle has been totally destroyed as outlined above.

HISTORY: Codes, 1942, § 10007-14; Laws, 1958, ch. 588, § 14; Laws, 1977, ch. 484, § 12, eff from and after passage (approved April 15, 1977).

Cross References —

Exemptions and credits, see §27-51-41.

Crime of perjury, see §97-9-59.

RESEARCH REFERENCES

Am. Jur.

6 Am. Jur. Proof of Facts 3d, Act of God, § 1 et seq.

§ 27-51-29. Procedure where municipality desires county tax collector to collect motor vehicle ad valorem taxes; fees; inspection of tax collector’s records; penalties; liability of tax collector on official bond.

Any municipality in the state desiring to have its motor vehicle ad valorem taxes collected by the county tax collector at the same time and in the same manner provided for by this chapter for collecting county and state ad valorem taxes on motor vehicles may do so by proceeding as follows:

On or before the 1st day of May, the municipal board shall enter an order upon its minutes signifying its desire to have the county tax collector collect its motor vehicle ad valorem taxes at the same time and in the same manner that he collects the county and state ad valorem taxes on such motor vehicles for the ensuing fiscal year. A certified copy of this order shall be furnished the tax collector of the county, the state tax commission, and the administrator of the road and bridge privilege tax laws. In such case, it shall be mandatory that such municipal ad valorem taxes be collected by the county tax collector.

The authorization of the tax collector to collect municipal taxes on this class of property shall also include the collection of such taxes on such property located in the municipal separate school district, if any, although such property is located outside of the corporate limits of such municipality.

On or before September fifteenth, the municipal clerk shall certify to the county tax collector a copy of its official tax levy for the then ensuing fiscal year. On this tax levy, the clerk shall not only certify as to the tax levy for each purpose for which it was levied, but he shall also certify as to the total amount of the levy for all municipal purposes, and he shall show separately the total amount of the levy for the municipal separate school district, if the said municipality is a part of a municipal separate school district.

After collecting such municipal and municipal separate school district ad valorem taxes, the county tax collector shall retain the fee, as allowed in Section 25-7-21, Mississippi Code of 1972, except in no instance shall his fee be less than two percent of such collection for the services furnished by a county office in collecting municipal separate school district taxes. Such fees shall be paid into the county general fund. The tax collector shall, on or before the twentieth day of the following month, remit to the municipality the remaining portion of such taxes so collected for and during the preceding month. A report of the total assessed value of the subject motor vehicle on which such municipal ad valorem taxes were collected for the preceding month shall be forwarded to the municipality along with the said remittance.

The records of the county tax collector shall be available at any time during regular office hours for inspection by the municipal authorities or their authorized agents to determine as to whether or not any such taxpayer has been properly assessed, both as to value and as to situs of the subject motor vehicle, and as to whether or not the proper tax has been collected and remitted for the benefit of the municipality and municipal separate school district, in proper cases, if such municipality has officially authorized said tax collector to collect its motor vehicle ad valorem taxes as provided hereinabove.

For similar violations of this chapter, the same penalties shall apply in favor of any municipality, in proper cases, which apply in favor of the counties. The tax collector shall be liable on his official bond to the municipality for any failure on his part to assess, collect and remit the correct amount of taxes due any municipality under the provisions of this chapter on any motor vehicle for which he collects county and state ad valorem taxes.

HISTORY: Codes, 1942, § 10007-15; Laws, 1958, ch. 588, § 15; Laws, 1960, ch. 413, § 5; Laws, 1968, ch. 549, § 2; Laws, 1968, ch. 361, § 47, eff from and after January 1, 1972.

Cross References —

Duties of municipal authorities with respect to assessment rolls, see §21-33-27.

Assessment of motor vehicles, see §27-51-33.

Assessment of mobile homes, see §§27-53-17 through27-53-21.

OPINIONS OF THE ATTORNEY GENERAL

County tax collectors are entitled to be paid additional compensation for collecting city taxes on motor vehicles if they are collecting such taxes by virtue of written contract or interlocal agreement between county and municipality or municipalities in county and if there is not effective municipal order requiring collection of such taxes by county tax collector as authorized by statute. Shaw, June 23, 1993, A.G. Op. #93-0460.

The county tax collector is not required to collect municipal taxes on mobile homes unless there is a contract between the city and the county. Wilkerson, Mar. 15, 2002, A.G. Op. #02-0079.

§ 27-51-31. Owner liable for motor vehicle ad valorem taxes to make application for privilege license; contents; penalty for misstatements; liability of tax collector on official bond.

Each motor vehicle owner liable for this said ad valorem tax shall each year file with the tax collector a written application for the motor vehicle road and bridge privilege license. In addition to the information required by Section 27-19-59, this application shall also furnish information showing as to what school district, what road district, if any, what levee district, if any, and any information as to other special taxing districts which represent the situs of the subject motor vehicle. The proper road and bridge privilege tax receipt number shall be written on the said applications and they shall be filed in consecutive order in a suitable filing cabinet. This application form shall be prescribed by the tax commission in cooperation with the administrator of the road and bridge privilege tax law, and shall be supplied by the board of supervisors.

These applications shall be preserved by the tax collectors until the board of supervisors shall, by written order, authorize that they may be destroyed. Such authority shall not be issued by the said board of supervisors until a complete audit of the tax collector has been made and all records are found to be in order and all taxes are found to have been properly calculated, collected, and all funds arising therefrom have been properly accounted for and paid into the proper funds as certified to by the auditor of public accounts.

Any material misstatement of facts contained in this privilege license application shall constitute a misdemeanor and upon conviction the offending person shall be punished according to law.

The tax collector shall be liable on his official bond for the amount of any taxes lost by reason of his failure to comply with any of the provisions of this chapter, and it shall be the duty of the state auditor of public accounts to so charge the account of any such tax collector and to enforce payment to the proper authorities of any such funds due and unpaid.

HISTORY: Codes, 1942, § 10007-16; Laws, 1958, ch. 588, § 16; Laws, 1960, ch. 413, § 6, eff from and after its passage (approved April 28, 1960).

Editor’s Notes —

Section7-7-2, as added by Laws, 1984, chapter 488, § 90, and amended by Laws, 1985, chapter 455, § 14, Laws 1986, chapter 499, § 1, provided, at subsection (2) therein, that the words “state auditor of public accounts,” “state auditor”, and “auditor” appearing in the laws of the state in connection with the performance of auditor’s functions transferred to the state fiscal management board, shall be the state fiscal management board, and, more particularly, such words or terms shall mean the state fiscal management board whenever they appear. Thereafter, Laws, 1989, chapter 532, § 2, amended §7-7-2 to provide that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer, and, more particularly, such words or terms shall mean the State Fiscal Officer whenever they appear. Subsequently, Laws, 1989, ch. 544, § 17, effective July 1, 1989, and codified as §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Cross References —

Owner’s application for motor vehicle license, see §27-19-59.

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

§ 27-51-33. Tax assessors not required to assess motor vehicles; value of vehicles part of assessed value of personal property in county and municipality; effectiveness of order directing county tax collector to collect municipal taxes.

Upon enactment of this law, the tax assessors of the various counties and municipalities of the state shall not be required to assess motor vehicles, as defined in this chapter, in preparing their regular assessment rolls from year to year.

The total assessed value of all motor vehicles as reflected by the annual report of the county tax collector shall be considered as a legal part of the assessed value of personal property in the county and the total assessed value of motor vehicles on which taxes were paid during the next preceding fiscal year shall be used in determining the total assessed value of a county for classification purposes, and the total assessed value of all such motor vehicles of the municipality for the same period, as reflected by the annual report of the county tax collector, shall be considered as a legal part of the assessed value of personal property in the municipality in determining the total assessed value of such municipality.

Any order legally adopted and made of minute record by the municipal authorities directing the county tax collector to collect its ad valorem taxes on motor vehicles as provided by this chapter shall remain in force from year to year until rescinded by official order duly recorded and certified to the county tax collector and the municipal assessor. Further, any such order shall comply with the provisions of Section 27-41-2.

For any year, any municipality may adopt an order rescinding its former order authorizing the county tax collector to collect its ad valorem taxes on motor vehicles, provided that such rescinding order is duly adopted, made of minute record, and certified to the county tax collector at least sixty (60) days prior to the beginning of the ensuing fiscal year, and such order shall be published one (1) time in a newspaper having general circulation in the subject municipality.

HISTORY: Codes, 1942, § 10007-17; Laws, 1958, ch. 588, § 17; Laws, 1960, ch. 413, § 7; Laws, 1977, ch. 484, § 13; Laws, 1993, ch. 540, § 9, eff from and after October 1, 1993.

Editor’s Notes —

Laws of 1993, ch. 540, § 11, effective October 1, 1993, provides as follows:

“SECTION 11. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Cross References —

Assessment of personal property generally, see §27-35-15.

Procedure for collection of tax by county tax collector, see §27-51-29.

§ 27-51-35. Preparation of assessment schedule where municipality elects not to adopt schedule prepared by state tax commission.

Any municipality in the state electing not to adopt the motor vehicle assessment schedule for the assessment and collection of its ad valorem taxes on motor vehicles, provided for by Section 27-51-19, shall order its tax assessor to prepare and file with the municipal board of such municipality an assessment schedule for such purposes, excepting motor vehicles owned by public utilities and railroads, which, under the authority of Section 27-35-301, Mississippi Code of 1972, are assessed by the state tax commission. The said order shall be made of minute record and a certified copy shall be furnished the municipal tax assessor.

In preparing the assessment schedule, the municipal tax assessor shall comply in general with the provisions of Section 27-51-19, excepting that he shall equalize the assessed value of motor vehicle with the assessed value of other property located within his jurisdiction rather than with the assessed value of property throughout the state.

HISTORY: Codes, 1942, § 10007-18; Laws, 1958, ch. 588, § 18.

Editor’s Notes —

At the direction of the co-counsel for the Joint Legislative Committee on Compilation, Revision and Publication of Legislation, an error in a statutory reference in both paragraphs was corrected by deleting “of the chapter” following “Section 27-51-19.”

Cross References —

Municipal taxes, see §21-33-1 et seq.

§ 27-51-37. Duties of municipal tax assessor; proceedings by municipal board.

On or before the first day of July each year, the municipal tax assessor shall file with the municipal clerk a copy of the assessment schedule. The tax assessor shall attach his certificate to the assessment schedule, prior to its delivery to the clerk. This assessor’s certificate shall cite the authority under which the assessment schedule was prepared, and it must also contain a statement that in his best judgment the assessed value of motor vehicles shown therein are equalized with the assessed value of other real and personal property in general throughout the subject jurisdiction.

When the said municipal assessment schedule has been filed with the municipal board, then such board shall follow the same procedure for the subject municipality as that provided for by Section 27-51-21 of this chapter with reference to the county board of supervisors.

HISTORY: Codes, 1942, § 10007-19; Laws, 1958, ch. 588, § 19; Laws, 1960, ch. 413, § 8, eff from and after its passage (approved April 28, 1960).

Cross References —

Duties of municipal authorities and clerk with respect to assessment rolls generally, see §21-33-27.

§ 27-51-39. Objections to municipal assessment schedule and claims for adjustment; determination by board; suit for taxes paid by dissatisfied taxpayer.

Any person objecting to any portion or portions of the said motor vehicle assessment schedule affecting him or her directly shall file a written objection and claim for adjustment, in duplicate, with the municipal board. The motor vehicle owner shall set forth therein in detail the grounds for his objection and claim for adjustment, with a full and complete identifiable description of the subject motor vehicle.

If the municipal board is of the opinion that the objection and claim for adjustment of the motor vehicle owner has sufficient merit then it shall make whatever adjustment on such claim as in its judgment is fair and equitable; if, on the contrary, the municipal board is of the opinion that the said objection to the proposed assessment does not have sufficient merit then the said board shall disapprove the claim, and the claimant shall be so notified.

If the municipal board approves a claim for the reduction of a proposed assessed value of any specific motor vehicle, then a minute record of such action shall be made by the clerk of said board and a certified copy of such action shall be furnished the tax collector, and in making his report the tax collector shall cite on the ad valorem tax receipt and in his report the minute book and page as legal reason for such reduction of assessed value on any such motor vehicle. Excepting, as hereinabove provided, the tax collector is without legal authority to vary from the adopted assessment schedule in collecting such taxes on any specific motor vehicle.

Any taxpayer dissatisfied with any portion of the assessment schedule directly affecting him may pay the resulting tax under protest, at time of payment, and sue for recovery of all or any portion of the tax paid. This recourse is available, however, only to the taxpayer who filed objection and adjustment claim to the proposed assessment during the time set for filing such objection, as provided hereinabove, excepting in cases where the cause for such protest originated subsequent to the date for filing such objection.

HISTORY: Codes, 1942, § 10007-20; Laws, 1958, ch. 588, § 20.

Cross References —

Objections to municipal assessment rolls, see §§21-33-33,21-33-35.

§ 27-51-41. Exemptions and credits; sale or other disposition of vehicle; penalties [Effective until July 1, 2019].

  1. The exemptions from the provisions of this chapter shall be confined to those persons or property exempted by this chapter or by the provisions of the Constitution of the United States or the State of Mississippi. No exemption as now provided by any other statute shall be valid as against the tax levied by this chapter. Any subsequent exemption from the tax levied hereunder shall be provided by amendment to this section which shall be inserted in the bill at length.
  2. The following shall be exempt from ad valorem taxation:
    1. All motor vehicles, as defined in this chapter, and including motor-propelled farm implements and vehicles, while in the hands of bona fide dealers as merchandise and which are not being operated upon the highways of this state.
    2. All motor vehicles belonging to the federal government or the State of Mississippi or any agencies or instrumentalities thereof.
    3. All motor vehicles owned by any school district in the state.
    4. All motor vehicles owned by any fire protection district incorporated in accordance with Sections 19-5-151 through 19-5-207 or by any fire protection grading district incorporated in accordance with Sections 19-5-215 through 19-5-241.
    5. All motor vehicles owned by units of the Mississippi National Guard.
    6. All motor vehicles which are exempted from highway privilege taxes under Section 27-19-1 et seq.
    7. All motor vehicles operated in this state as common and contract carriers of property, private commercial carriers of property, private carriers of property and buses, all of which have a gross weight in excess of ten thousand (10,000) pounds.
    8. Antique automobiles as defined in Section 27-19-47, and antique pickup trucks as provided for under Section 27-19-47.2, Mississippi Code of 1972.
    9. Street rods as defined in Section 27-19-56.6.
    10. One (1) motor vehicle owned by a disabled American veteran, or by the spouse of a deceased disabled American veteran, who is entitled to purchase a distinctive license plate or tag in accordance with Section 27-19-53, regardless of the license plate or tag issued to the disabled American veteran or the veteran’s spouse if the disabled American veteran is deceased.
    11. One (1) motor vehicle owned by the unremarried surviving spouse of a member of the Armed Forces of the United States who, while on active duty, is killed or dies and one (1) motor vehicle owned by the unremarried surviving spouse of a member of a reserve component of the Armed Forces of the United States or of the National Guard who, while on active duty for training, is killed or dies.
    12. Motor vehicles owned by recipients of the Congressional Medal of Honor or by former prisoners of war, or by spouses of such deceased persons, in accordance with Section 27-19-54.
      1. One (1) private carrier of passengers, as defined in Section 27-19-3, owned by any religious society, ecclesiastical body or any congregation thereof which is used exclusively for such society and not for profit.
      2. All motor vehicles owned by any such religious society or any educational institution having a seating capacity greater than seven (7) passengers and used exclusively for transporting passengers for religious or educational purposes and not for profit.
    13. All motor vehicles primarily used as rentals under rental agreements with a term of not more than thirty (30) continuous days each and under the control of persons who are engaged in the business of renting such motor vehicles and who are subject to the tax under Section 27-65-231.
    14. Antique motorcycles as defined in Section 27-19-47.1.
    15. One (1) motor vehicle owned by a recipient of the Purple Heart, and one (1) motor vehicle owned by the unremarried surviving spouse of a recipient of the Purple Heart, as provided in Section 27-19-56.5.
    16. Motor vehicles that are eligible to display an authentic historical license plate as provided for in Section 27-19-56.11.
    17. Motor vehicles that are (i) designed or adapted to be used exclusively in the preparation and loading of chemicals or other material for aerial agricultural application to crops; and (ii) only incidentally used on public roadways in this state.
    18. One (1) motor vehicle owned by the mother of a service member who was killed in action or died in a combat zone after September 11, 2001, while serving in the Armed Forces of the United States as provided for in Section 27-19-56.162.
    19. One (1) motor vehicle owned by the unremarried spouse of a service member who was killed in action or died in a combat zone after September 11, 2001, while serving in the Armed Forces of the United States as provided for in Section 27-19-56.162.
    20. Buses and other motor vehicles that are (a) owned and operated by an entity that has entered into a contract with a school board under Section 37-41-31 for the purpose of transporting students to and from schools and (b) used by the entity for such transportation purposes. This paragraph (u) shall apply to contracts entered into or renewed on or after July 1, 2010.
    21. One (1) motor vehicle owned by a recipient of the Silver Star, and one (1) motor vehicle owned by the unremarried surviving spouse of a recipient of the Silver Star, as provided in Section 27-19-56.284.
    22. One (1) motor vehicle owned by a person who is a law enforcement officer and who (i) was wounded or otherwise received intentional or accidental bodily injury, regardless of whether occurring before or after July 1, 2014, while engaged in the performance of his official duties, provided the wound or injury was not self-inflicted, (ii) was required to receive medical treatment for the wound or injury due to the nature and extent of the wound or injury, and (iii) is eligible to receive a special license plate or tag under Section 27-19-56 as a result of such wound or injury, regardless of whether the person obtains such a plate or tag. Application for the exemption provided in this paragraph (w) may be made at the time of initial registration of a vehicle and renewal of registration. In addition, an applicant for the exemption must provide official written documentation that (i) the applicant is a law enforcement officer who was wounded or otherwise received intentional or accidental bodily injury while engaged in the performance of his official duties and that the wound or injury was not self-inflicted along with official written documentation verifying receipt of medical treatment for the wound or injury and the nature and extent of the wound or injury, and (ii) the applicant is eligible to receive a special license plate or tag under Section 27-19-56 as a result of such wound or injury, regardless of whether the person obtains such a plate or tag.
    23. One (1) motor vehicle owned by an honorably discharged veteran of the Armed Forces of the United States who served during World War II, and one (1) motor vehicle owned by the unremarried surviving spouse of such veteran, as provided in Section 27-19-56.438.
  3. Any claim for tax exemption by authority of the above-mentioned code sections or by any other legal authority shall be set out in the application for the road and bridge privilege license, and the specific legal authority for such tax exemption claim shall be cited in said application, and such authority cited shall be shown by the tax collector on the tax receipt as his authority for not collecting such ad valorem taxes, and the tax collector shall carry forward such information in his tax collection reports.
  4. Any motor vehicle driven over the highways of this state to the extent that the owner of such motor vehicle is required to purchase a road and bridge privilege license in this state, yet the legal situs of such motor vehicle is located in another state, shall be exempt from ad valorem taxes authorized by this chapter.
  5. If a taxpayer shall sell, trade or otherwise dispose of a vehicle on which the ad valorem and road and bridge privilege taxes have been paid in any county in the state, he shall remove the license plate from the vehicle. Such license plate must be surrendered to the issuing authority with the corresponding tax receipt, if required, and credit shall be allowed for the taxes paid for the remaining tax year on like privilege or ad valorem taxes due on another vehicle owned by the seller or transferor or by the seller’s or transferor’s spouse or dependent child. If the seller or transferor does not elect to receive such credit at the time the license plate is surrendered, the issuing authority shall issue a certificate of credit to the seller or transferor, or to the seller’s or transferor’s spouse or dependent child, or to any other person, business or corporation, at the direction of the seller or transferor, for the remaining unexpired taxes prorated from the first day of the month following the month in which the license plate is surrendered. The total of such credit may be used by the person or entity to whom the certificate of credit is issued, regardless of the relative amounts attributed to privilege taxes or to county, school or municipal ad valorem taxes. Any credit allowed for taxes due or any certificate of credit issued may be applied to like taxes owed in any county by the person to whom the credit is allowed or by the person possessing the certificate of credit. No credit, however, shall be allowed on the charge made for the license plate. Such license plates surrendered to the tax collector shall be retained by him, and in no event shall such license plate be attached to any vehicle after being surrendered to the tax collector, nor shall any license plate be transferred from one (1) vehicle to any other vehicle.
  6. If the person owning a vehicle subject to taxation under the provisions of this chapter does not operate such vehicle on the highways of this state from the date of acquisition or, if previously registered, from the end of the anniversary month of the tag and decals to the date on which he makes application for a current license tag or decals, he shall pay such ad valorem tax for a period of twelve (12) months beginning with the first day of the month in which he applies for a current license tag or decals under Chapter 19, Title 27, Mississippi Code of 1972. The owner shall submit an affidavit with an application attesting to the fact that the vehicle was not operated on the highways of this state from the date of acquisition or, if previously registered, from the end of the anniversary month of the tag and decals to the date on which he makes application for the current license tag or decals.
  7. Any person found violating any of the provisions of this section shall be arrested and tried, and if found guilty shall be fined in an amount double the total amount of taxes involved.

HISTORY: Codes, 1942, § 10007-21; Laws, 1958, ch. 588, § 21; Laws, 1978, ch. 514, § 1; Laws, 1979, ch. 349, § 2; Laws, 1981, 1st Ex Sess, ch. 6; Laws, 1982, ch. 427 § 15; Laws, 1984, ch. 508, § 11; Laws, 1985, ch. 393, § 2; Laws, 1990, ch. 494, § 4; Laws, 1991, ch. 510, § 2; Laws, 1992, ch. 497, § 17; Laws, 1992, ch. 501, § 10; Laws, 1993, ch. 583, § 2; Laws, 1994, ch. 465, § 2; Laws, 1994, ch. 563, § 6; Laws, 1994, ch. 512, § 3; Laws, 1995, ch. 482, § 2; Laws, 1997, ch. 377, § 15; Laws, 1997, ch. 552, § 2; Laws, 1999, ch. 476, § 4; Laws, 2000, ch. 536, § 27; Laws, 2001, ch. 596, § 51; Laws, 2003, ch. 433, § 2; Laws, 2003, ch. 529, § 34; Laws, 2008, ch. 515, § 2; Laws, 2010, ch. 502, § 1; Laws, 2011, ch. 523, § 54; Laws, 2013, ch. 560, § 51; Laws, 2014, ch. 483, § 39; Laws, 2016, ch. 478, § 34, eff from and after July 1, 2016.

Joint Legislative Committee Note —

Section 15 of ch. 377, Laws of 1997, effective July 1, 1997 (approved March 18, 1997) amended this section. Section 2 of ch. 552, Laws of 1997, effective July 1, 1997 (approved April 22, 1997) also amended this section. As set out above, this section reflects the language of Section 2 of ch. 552, Laws, 1997, pursuant to Section 1-3-79 which provides that whenever the same section of law is amended by different bills during the same legislative session, and the effective dates of the amendments are the same, the amendment with the latest approval date shall supersede all other amendments to the same section approved on an earlier date.

Section 2 of ch. 433, Laws of 2003, effective July 1, 2003, amended this section. Section 34 of ch. 529, Laws of 2003, effective July 1, 2003, also amended this section. As set out above, this section reflects the language of both amendments pursuant to Section 1-1-109 which gives the Joint Legislative Committee on Compilation, Revision and Publication of Legislation authority to integrate amendments so that all versions of the same code section enacted within the same legislative session may become effective. The Joint Committee on Compilation, Revision and Publication of Legislation ratified the integration of these amendments as consistent with the legislative intent at the June 3, 2003, meeting of the Committee.

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected a typographical error in (2)(r), as added by Laws of 2003, ch. 433, § 2. Clauses (a) and (b) were changed to clauses (i) and (ii), respectively. The Joint Committee ratified the correction at its June 3, 2003, meeting.

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected an error in Section 34 of Chapter 478, Laws of 2016, which added subsection (2)(x) to this section, by substituting “Section 33 of this act” for “Section 1 of this act.” Section 33 of Chapter 478, Laws of 2016, has been codified as Section 27-19-56.438. The Joint Committee ratified the correction at its August 5, 2016, meeting.

Editor’s Notes —

Laws of 1982, ch. 427, § 18, provides as follows:

“SECTION 18. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws, being Section 27-19-1 et seq., prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of the highway privilege tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1984, ch. 508, § 12, provides as follows:

“SECTION 12. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws; being Section 27-19-1 et seq., Mississippi Code of 1972, and the Motor Vehicle Ad Valorem Tax Law of 1958, prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of said laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1990, ch. 494, § 5, provides as follows:

“SECTION 5. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws, being Section 27-19-1 et seq., Mississippi Code of 1972, and the Motor Vehicle Ad Valorem Tax Law of 1958, before the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of such laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1991, ch. 510, § 4, provides as follows:

“SECTION 4. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which Section 2 of this act [§27-51-41] becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which Section 2 of this act [§27-51-41] becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which Section 2 of this act [§ 27-51-41] becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 1992, ch. 501, § 11, effective from and after October 1, 1992, provides as follows:

“SECTION 11. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws or the motor vehicle ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the highway privilege tax laws and the motor vehicle ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 1993, ch. 583, § 3, effective October 1, 1993, provides as follows:

“SECTION 3. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the motor vehicle ad valorem and road and bridge privilege tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the motor vehicle ad valorem and road and bridge privilege tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 1994, ch. 465, § 7, eff March 22, 1994, provides as follows:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the tax laws amended by this act before the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of such tax laws as amended by this act are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and execution of any warrant under such laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1994, ch. 563, § 9, provides as follows:

“SECTION 9. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws, before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 1999, ch. 476, § 5, provides:

“SECTION 5. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws or the Motor Vehicle Ad Valorem Tax Law of 1958 before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the highway privilege tax laws or the Motor Vehicle Ad Valorem Tax Law of 1958 are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The 2008 amendment added (2)(s) and (t).

The 2010 amendment added (2)(u).

The 2011 amendment added (2)(v).

The 2013 amendment rewrote (2)(j), which formerly read: “Motor vehicles owned by disabled American veterans, or by spouses of deceased disabled American veterans, in accordance with Section 27-19-53.”

The 2014 amendment added (2)(w).

The 2016 amendment added (2)(x).

Cross References —

Exemption of disabled veterans, see §27-19-53.

Effect of replacement of vehicles under motor vehicle privilege tax law, see §27-19-71.

Credit for taxes paid where motor vehicle destroyed, see §27-51-27.

OPINIONS OF THE ATTORNEY GENERAL

A taxpayer is not limited as to number of times he may surrender his license plate and receive credit on a subsequent license plate. Ops Atty Gen, 1961-63, p 72.

Motor vehicles that are exempt from ad valorem taxes pursuant to should not be assessed ad valorem taxes from and after October 1, 1992; any ad valorem tax on such vehicles that accrued prior to October 1, 1992 would be due and owing and those vehicles would be counted toward prior fiscal year total assessed value. Brumfield, Oct. 22, 1992, A.G. Op. #92-0762.

RESEARCH REFERENCES

CJS.

84 C.J.S., Taxation §§ 291, 292.

JUDICIAL DECISIONS

1. In general.

A member of the armed forces, residing in Mississippi in compliance with military orders but whose domicil is in another state, is exempt, under the provisions of the Soldiers and Sailors Civil Relief Act of 1940, as amended, from the payment in Mississippi of ad valorem taxes upon personal property, including a house trailer owned and occupied by him in Mississippi. Snapp v. Neal, 382 U.S. 397, 86 S. Ct. 485, 15 L. Ed. 2d 445, 1966 U.S. LEXIS 2529 (U.S. 1966).

§ 27-51-41. Exemptions and credits; sale or other disposition of vehicle; penalties [Effective July 1, 2019].

  1. The exemptions from the provisions of this chapter shall be confined to those persons or property exempted by this chapter or by the provisions of the Constitution of the United States or the State of Mississippi. No exemption as now provided by any other statute shall be valid as against the tax levied by this chapter. Any subsequent exemption from the tax levied hereunder shall be provided by amendment to this section which shall be inserted in the bill at length.
  2. The following shall be exempt from ad valorem taxation:
    1. All motor vehicles, as defined in this chapter, and including motor-propelled farm implements and vehicles, while in the hands of bona fide dealers as merchandise and which are not being operated upon the highways of this state.
    2. All motor vehicles belonging to the federal government or the State of Mississippi or any agencies or instrumentalities thereof.
    3. All motor vehicles owned by any school district in the state.
    4. All motor vehicles owned by any fire protection district incorporated in accordance with Sections 19-5-151 through 19-5-207 or by any fire protection grading district incorporated in accordance with Sections 19-5-215 through 19-5-241.
    5. All motor vehicles owned by units of the Mississippi National Guard.
    6. All motor vehicles which are exempted from highway privilege taxes under Section 27-19-1 et seq.
    7. All motor vehicles operated in this state as common and contract carriers of property, private commercial carriers of property, private carriers of property and buses, all of which have a gross weight in excess of ten thousand (10,000) pounds.
    8. Antique automobiles as defined in Section 27-19-47, and antique pickup trucks as provided for under Section 27-19-47.2, Mississippi Code of 1972.
    9. Street rods as defined in Section 27-19-56.6.
    10. Two (2) motor vehicles owned by a disabled American veteran, or by the spouse of a deceased disabled American veteran, who is entitled to purchase a distinctive license plate or tag in accordance with Section 27-19-53, regardless of the license plate or tag issued to the disabled American veteran or the veteran’s spouse if the disabled American veteran is deceased.
    11. One (1) motor vehicle owned by the unremarried surviving spouse of a member of the Armed Forces of the United States who, while on active duty, is killed or dies and one (1) motor vehicle owned by the unremarried surviving spouse of a member of a reserve component of the Armed Forces of the United States or of the National Guard who, while on active duty for training, is killed or dies.
    12. Motor vehicles owned by recipients of the Congressional Medal of Honor or by former prisoners of war, or by spouses of such deceased persons, in accordance with Section 27-19-54.
      1. One (1) private carrier of passengers, as defined in Section 27-19-3, owned by any religious society, ecclesiastical body or any congregation thereof which is used exclusively for such society and not for profit.
      2. All motor vehicles owned by any such religious society or any educational institution having a seating capacity greater than seven (7) passengers and used exclusively for transporting passengers for religious or educational purposes and not for profit.
    13. All motor vehicles primarily used as rentals under rental agreements with a term of not more than thirty (30) continuous days each and under the control of persons who are engaged in the business of renting such motor vehicles and who are subject to the tax under Section 27-65-231.
    14. Antique motorcycles as defined in Section 27-19-47.1.
    15. One (1) motor vehicle owned by a recipient of the Purple Heart, and one (1) motor vehicle owned by the unremarried surviving spouse of a recipient of the Purple Heart, as provided in Section 27-19-56.5.
    16. Motor vehicles that are eligible to display an authentic historical license plate as provided for in Section 27-19-56.11.
    17. Motor vehicles that are (i) designed or adapted to be used exclusively in the preparation and loading of chemicals or other material for aerial agricultural application to crops; and (ii) only incidentally used on public roadways in this state.
    18. One (1) motor vehicle owned by the mother of a service member who died while serving on active duty in the Armed Forces of the United States while the United States was engaged in hostile activities or a time of war after September 11, 2001, as provided for in Section 27-19-56.162.
    19. One (1) motor vehicle owned by the unremarried spouse of a service member who died while serving on active duty in the Armed Forces of the United States while the United States was engaged in hostile activities or a time of war after September 11, 2001, as provided for in Section 27-19-56.162.
    20. Buses and other motor vehicles that are (a) owned and operated by an entity that has entered into a contract with a school board under Section 37-41-31 for the purpose of transporting students to and from schools and (b) used by the entity for such transportation purposes. This paragraph (u) shall apply to contracts entered into or renewed on or after July 1, 2010.
    21. One (1) motor vehicle owned by a recipient of the Silver Star, and one (1) motor vehicle owned by the unremarried surviving spouse of a recipient of the Silver Star, as provided in Section 27-19-56.284.
    22. One (1) motor vehicle owned by a person who is a law enforcement officer and who (i) was wounded or otherwise received intentional or accidental bodily injury, regardless of whether occurring before or after July 1, 2014, while engaged in the performance of his official duties, provided the wound or injury was not self-inflicted, (ii) was required to receive medical treatment for the wound or injury due to the nature and extent of the wound or injury, and (iii) is eligible to receive a special license plate or tag under Section 27-19-56 as a result of such wound or injury, regardless of whether the person obtains such a plate or tag. Application for the exemption provided in this paragraph (w) may be made at the time of initial registration of a vehicle and renewal of registration. In addition, an applicant for the exemption must provide official written documentation that (i) the applicant is a law enforcement officer who was wounded or otherwise received intentional or accidental bodily injury while engaged in the performance of his official duties and that the wound or injury was not self-inflicted along with official written documentation verifying receipt of medical treatment for the wound or injury and the nature and extent of the wound or injury, and (ii) the applicant is eligible to receive a special license plate or tag under Section 27-19-56 as a result of such wound or injury, regardless of whether the person obtains such a plate or tag.
    23. One (1) motor vehicle owned by an honorably discharged veteran of the Armed Forces of the United States who served during World War II, and one (1) motor vehicle owned by the unremarried surviving spouse of such veteran, as provided in Section 27-19-56.438.
  3. Any claim for tax exemption by authority of the above-mentioned code sections or by any other legal authority shall be set out in the application for the road and bridge privilege license, and the specific legal authority for such tax exemption claim shall be cited in said application, and such authority cited shall be shown by the tax collector on the tax receipt as his authority for not collecting such ad valorem taxes, and the tax collector shall carry forward such information in his tax collection reports.
  4. Any motor vehicle driven over the highways of this state to the extent that the owner of such motor vehicle is required to purchase a road and bridge privilege license in this state, yet the legal situs of such motor vehicle is located in another state, shall be exempt from ad valorem taxes authorized by this chapter.
  5. If a taxpayer shall sell, trade or otherwise dispose of a vehicle on which the ad valorem and road and bridge privilege taxes have been paid in any county in the state, he shall remove the license plate from the vehicle. Such license plate must be surrendered to the issuing authority with the corresponding tax receipt, if required, and credit shall be allowed for the taxes paid for the remaining tax year on like privilege or ad valorem taxes due on another vehicle owned by the seller or transferor or by the seller’s or transferor’s spouse or dependent child. If the seller or transferor does not elect to receive such credit at the time the license plate is surrendered, the issuing authority shall issue a certificate of credit to the seller or transferor, or to the seller’s or transferor’s spouse or dependent child, or to any other person, business or corporation, at the direction of the seller or transferor, for the remaining unexpired taxes prorated from the first day of the month following the month in which the license plate is surrendered. The total of such credit may be used by the person or entity to whom the certificate of credit is issued, regardless of the relative amounts attributed to privilege taxes or to county, school or municipal ad valorem taxes. Any credit allowed for taxes due or any certificate of credit issued may be applied to like taxes owed in any county by the person to whom the credit is allowed or by the person possessing the certificate of credit. No credit, however, shall be allowed on the charge made for the license plate. Such license plates surrendered to the tax collector shall be retained by him, and in no event shall such license plate be attached to any vehicle after being surrendered to the tax collector, nor shall any license plate be transferred from one (1) vehicle to any other vehicle.
  6. If the person owning a vehicle subject to taxation under the provisions of this chapter does not operate such vehicle on the highways of this state from the date of acquisition or, if previously registered, from the end of the anniversary month of the tag and decals to the date on which he makes application for a current license tag or decals, he shall pay such ad valorem tax for a period of twelve (12) months beginning with the first day of the month in which he applies for a current license tag or decals under Chapter 19, Title 27, Mississippi Code of 1972. The owner shall submit an affidavit with an application attesting to the fact that the vehicle was not operated on the highways of this state from the date of acquisition or, if previously registered, from the end of the anniversary month of the tag and decals to the date on which he makes application for the current license tag or decals.
  7. Any person found violating any of the provisions of this section shall be arrested and tried, and if found guilty shall be fined in an amount double the total amount of taxes involved.

HISTORY: Codes, 1942, § 10007-21; Laws, 1958, ch. 588, § 21; Laws, 1978, ch. 514, § 1; Laws, 1979, ch. 349, § 2; Laws, 1981, 1st Ex Sess, ch. 6; Laws, 1982, ch. 427 § 15; Laws, 1984, ch. 508, § 11; Laws, 1985, ch. 393, § 2; Laws, 1990, ch. 494, § 4; Laws, 1991, ch. 510, § 2; Laws, 1992, ch. 497, § 17; Laws, 1992, ch. 501, § 10; Laws, 1993, ch. 583, § 2; Laws, 1994, ch. 465, § 2; Laws, 1994, ch. 563, § 6; Laws, 1994, ch. 512, § 3; Laws, 1995, ch. 482, § 2; Laws, 1997, ch. 377, § 15; Laws, 1997, ch. 552, § 2; Laws, 1999, ch. 476, § 4; Laws, 2000, ch. 536, § 27; Laws, 2001, ch. 596, § 51; Laws, 2003, ch. 433, § 2; Laws, 2003, ch. 529, § 34; Laws, 2008, ch. 515, § 2; Laws, 2010, ch. 502, § 1; Laws, 2011, ch. 523, § 54; Laws, 2013, ch. 560, § 51; Laws, 2014, ch. 483, § 39; Laws, 2016, ch. 478, § 34, eff from and after July 1, 2016; Laws, 2019, ch. 477, § 34, eff from and after July 1, 2019.

§ 27-51-41.1. Exemption of percentage of true value of motorcycles, motor homes and trailers.

  1. As used in this section:
    1. “Motorcycle” shall have the meaning ascribed to such term in Section 27-19-3.
    2. “Motor home” means an individually owned private carrier of passengers as defined in Section 27-19-3 whose primary purpose is to provide transportation and human living facilities, including, at a minimum, sleeping facilities, bath and toilet facilities and food storage and preparation facilities.
    3. “Trailer” shall have the meaning ascribed to such term in Section 27-19-3. The term “trailer” shall not include semitrailers as defined in Section 27-19-3, other than those that are used for recreational purposes.
    1. From and after July 1, 2006, through September 30, 2007, sixty percent (60%) of the true value of all motorcycles, motor homes and trailers upon which the owner is required to pay the annual highway privilege tax levied in Chapter 19, Title 27, Mississippi Code of 1972, shall be exempt from ad valorem taxation.
    2. From and after October 1, 2007, through September 30, 2008, fifty-five percent (55%) of the true value of all motorcycles, motor homes and trailers upon which the owner is required to pay the annual highway privilege tax levied in Chapter 19, Title 27, Mississippi Code of 1972, shall be exempt from ad valorem taxation.
    3. From and after October 1, 2008, fifty percent (50%) of the true value of all motorcycles, motor homes and trailers upon which the owner is required to pay the annual highway privilege tax levied in Chapter 19, Title 27, Mississippi Code of 1972, shall be exempt from ad valorem taxation.

HISTORY: Laws, 2006, ch. 535, § 1; Laws, 2007, ch. 533, § 1, eff from and after passage (approved Apr. 18, 2007.).

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected a typographical error in a statutory reference in (1)(b). The reference to “Section 27-9-3” was changed to “Section 27-19-3.” The Joint Committee ratified the correction at its August 5, 2008, meeting.

Editor’s Notes —

Laws of 2007, ch. 533, § 6 provides as follows:

“SECTION 6. Section 5 of this act shall take effect and be in force from and after October 1, 2007. The remainder of this act shall take effect and be in force from and after its passage.”

Amendment Notes —

The 2007 amendment added “other than those that are used for recreational purposes” at the end of (1)(c).

§ 27-51-42.2. Exemption for active service volunteer fire fighters.

The board of supervisors of any county is authorized to grant an exemption from motor vehicle ad valorem taxes in the amount of One Hundred Dollars ($100.00) or the amount of ad valorem taxes due, whichever is the lesser amount, on one (1) motor vehicle owned by each resident of the county who is in active service as a volunteer fire fighter for any municipality, county or fire district in the state. To receive the tax exemption, such person must make application, under oath, with the county fire coordinator on a form prepared by the State Tax Commission, and present evidence that he or she is actively serving as a volunteer fire fighter and has continuously served in such capacity for at least three (3) consecutive years before making application for the tax credit under this section. The county fire coordinator shall review all such applications and shall certify to the county tax collector each person whom he determines to qualify for the tax credit. The State Fire Marshal shall promulgate rules and regulations to assist county fire coordinators in defining and prescribing those persons who may qualify for the tax credit under this section as active service volunteer fire fighters.

HISTORY: Laws, 2006, ch. 535, § 2, eff from and after July 1, 2006.

Cross References —

State Tax Commission as meaning the Department of Revenue, see §27-3-4.

OPINIONS OF THE ATTORNEY GENERAL

The exemption provided in Section 27-51-42.2 does not extend to taxes levied for school district purposes or for community college purposes. Phillips, Oct. 6, 2006, A.G. Op. 06-0487.

§ 27-51-42.3. Repealed.

Repealed by its own terms effective September 30, 2015.

§ 27-51.42.3. [Laws, 2007, ch. 533, § 5; Laws, 2009, ch. 548, § 25; Laws, 2012, ch. 484, § 1, eff from and after July 1, 2012.]

Amendment Notes —

The 2012 amendment substituted “and receiving special pay for duty subject to hostile fire or imminent danger under 37 USC 310” for “pursuant to military orders in Iraq or Afghanistan” at the end of (1); substituted “Department of Revenue” for “State Tax Commission” in (3) and (4); and extended repealer provision from “September 30, 2012” to “September 30, 2015” at the end of (5).

§ 27-51-43. Highway safety patrol and other peace officers to check for violations of law; arrest and fines; penalty for unauthorized delay in payment of taxes.

It shall be the duty of members of the Mississippi Highway Safety Patrol, municipal law enforcement officers or any other peace officer, when investigating any traffic violation, wreck or routine check involving any motor vehicle, to obtain all information necessary in determining whether or not the provisions of this chapter have been complied with in all substantial respect with reference to such motor vehicles so involved.It shall also be the duty of all peace officers, including municipal law enforcement officers and members of the said highway safety patrol, to investigate any alleged violation of this chapter reported to them and to proceed according to law.

On and after May 2, 1958, any person operating a motor vehicle upon the public highways of this state who has not complied with the provisions of this chapter shall be arrested by any officer authorized to make arrests, and tried, and, if convicted, shall be guilty of a misdemeanor for each separate offense and shall be fined as now provided by law, and each such illegal operation of a motor vehicle upon the public highways of this state shall constitute a separate offense.

Penalties shall be assessed on the ad valorem taxes due at the rate of five percent (5%) for the first fifteen (15) days of delinquency, or part thereof, and five percent (5%) for each additional thirty-day period of delinquency, or part thereof, not to exceed a maximum penalty of twenty-five percent (25%). Provided, however, the commission, for good reason shown, may waive all or any part of the penalties imposed.The penalty shall be collected by the tax collector and deposited in the county general fund upon receipt.

HISTORY: Codes, 1942, § 10007-22; Laws, 1958, ch. 588, § 22; Laws, 1959, Ex. ch. 23; Laws, 1968, ch. 361, § 48; Laws, 1977, ch. 484, § 14; Laws, 1982, ch. 427, § 16; Laws, 2005, 5th Ex Sess, ch. 21, § 2, eff from and after passage (approved Oct. 24, 2005.).

Editor’s Notes —

Laws of 1982, ch. 427, § 18, provides as follows:

“SECTION 18. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws, being Section 27-19-1 et seq., prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of the highway privilege tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

At the direction of the co-counsel for the Joint Legislative Committee on Compilation, Revision and Publication of Legislation, an error in the second paragraph was corrected by substituting “May 2, 1958” for “the effective date of this chapter.”

Amendment Notes —

The 2005 amendment, 5th Ex Sess, ch. 21, provided for two versions of the section; and in the first version, effective through December 31, 2005, added the last two sentences in the last paragraph.

Cross References —

Certain taxpayers assessed penalty pursuant to this section not eligible for motor vehicle ad valorem tax credit, see §27-51-103.

Powers and duties of highway patrol, see §45-3-21.

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

§ 27-51-45. Commissioner of Revenue may postpone time for preparing assessment schedule.

For any year, the Commissioner of Revenue is hereby authorized, in his discretion, to postpone for not more than thirty (30) days the time for preparation of the assessment schedule herein referred to, the time for forwarding the schedule to the presidents of the various boards of supervisors and mayors or other presiding officers of the various municipalities, the time for the consideration of the schedule and the subsequent time for adoption and publication by these respective boards, and the time for filing objection to the schedule by any affected motor vehicle owner. In cases where any municipality elects to prepare its own independent schedule, such postponement shall also apply to its acts and duties.

Notice of such postponement shall be made by the Commissioner of Revenue of the Department of Revenue and a certified copy shall be furnished the presiding officers of the various counties and municipalities and such postponement shall be binding on all counties and municipalities.

HISTORY: Codes, 1942, § 10007-24; Laws, 1958, ch. 588, § 24; Laws, 1960, ch. 413, § 9; Laws, 2009, ch. 492, § 84, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 144 provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective from and after July 1, 2010, in the first paragraph, substituted “Commissioner of Revenue is hereby authorized, in his discretion, to postpone” for “tax commission is hereby authorized, in its discretion, to pass an order postponing,” “forwarding the schedule” for “forwarding the same,” “consideration of the schedule” for “consideration of the same,” and “objection to the schedule” for “objection to the same”; and rewrote the last paragraph.

Cross References —

Department of revenue generally, see §27-3-1 et seq.

Commissioner of revenue of the department of revenue, see §27-3-3,27-3-4.

§ 27-51-47. Rules and regulations.

The state tax commission shall adopt and issue rules and regulations, not inconsistent with this chapter, as to the duties of all officials, boards and officers in the administration of this law, and such other rules and regulations not inconsistent with this chapter, as the tax commission shall deem necessary. Such rules and regulations shall be observed by such officials, boards and officers in all respects and in the performance of any and all duties imposed and powers granted by this chapter.

HISTORY: Codes, 1942, § 10007-25; Laws, 1958, ch. 588, § 25.

Cross References —

State tax commission as meaning Department of Revenue, see §27-3-4.

§ 27-51-49. Motor vehicle ad valorem taxes not provided for in chapter.

No ad valorem taxes on motor vehicles, as defined in this chapter, excepting that provided for by this chapter, shall be assessed, levied or collected.

HISTORY: Codes, 1942, § 10007-26; Laws, 1958, ch. 588, § 26; Laws, 1960, ch. 413, § 10, eff from and after its passage (approved April 28, 1960).

Cross References —

Action to recover tax, penalty and interest, see §27-35-5.

Motor Vehicle Ad Valorem Tax Credit

§ 27-51-101. Definitions.

As used in Sections 27-51-101 through 27-51-107, unless the context requires otherwise:

“Private carrier of passengers” shall have the meaning ascribed to such term in Section 27-19-3, but shall not be construed to include motorcycles.

“Light carrier of property” means any motor vehicle with a gross weight, as defined in Section 27-19-3, of ten thousand (10,000) pounds or less that is designed and constructed for the primary purpose of transporting property on the roads and highways.

“Local taxing district” means any county, municipality, school district or other local entity that levies an ad valorem tax or for which an ad valorem tax is levied, to fund all or a portion of its budget.

“State fiscal year” means the period beginning on July 1 and ending on June 30 of the following year.

“Commission,” “State Tax Commission” or “department” means the Department of Revenue.

HISTORY: Laws, 1994, ch. 563, § 1; Laws, 2009, ch. 492, § 85, eff from and after July 1, 2010.

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected an error in this section by deleting the subsection (1) designation from the first paragraph. The section was enacted with a subsection designated (1) but no subsection designated (2). The Joint Committee ratified the correction at the August 15, 2017, meeting of the Committee.

Editor’s Notes —

Laws of 1994, ch. 563, § 9, eff from and after July 1, 1994, provides as follows:

“SECTION 9. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws, before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 2009, ch. 492, § 144 provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective from and after July 1, 2010, substituted “‘Commission,’ ‘State Tax Commission’ or ‘department’ means the Department of Revenue” for “‘Commission’ means the State Tax Commission” in (e).

Cross References —

Department of revenue generally, see §27-3-1 et seq.

Retail sales of private carriers of passengers and light carriers of property, as defined in this section, shall be taxed an additional two percent (2%), see §27-65-17.

§ 27-51-103. Tax credit; amount allowed against ad valorem taxes.

  1. From and after January 1, 1995, through June 30, 1995, a taxpayer shall be allowed as a credit towards the tax liability imposed by Chapter 51, Title 27, Mississippi Code of 1972, on the amount of ad valorem taxes due during the taxable year on any private carrier of passengers and light carrier of property owned by him, an amount equal to five percent (5%) of the assessed value of the motor vehicle.
  2. From and after July 1, 1995, a taxpayer shall be allowed as a credit against motor vehicle ad valorem taxes due under Chapter 51, Title 27, Mississippi Code of 1972, on any private carrier of passengers and light carrier of property owned by him, an amount as provided for in subsection (3) of this section.
    1. Except as otherwise provided in paragraph (b) of this subsection, from and after July 1, 1995, the amount of the credit that a taxpayer shall be allowed against motor vehicle ad valorem taxes due under Chapter 51, Title 27, Mississippi Code of 1972, shall be determined by the State Tax Commission for each fiscal year. The amount of the credit shall be promulgated by the commission on or before May 1 prior to each state fiscal year beginning with the state fiscal year beginning on July 1, 1995. In developing the credit, the commission shall establish credit amounts that provide for an equal percentage of dollar credit amounts for private carriers of passengers and light carriers of property in proportion to their assessed value, based on the projected amount of funds in the Motor Vehicle Ad Valorem Tax Reduction Fund that will be available for distribution in such state fiscal year. The commission may calculate the credit in such a manner so as to have surplus funds available in the Motor Vehicle Ad Valorem Tax Reduction Fund for cash flow needs and monthly shortfalls that might be incurred as a result of unexpected revenue fluctuations; however, in the calculation of the credit in order to make such surplus funds available, the commission shall attempt to create a balance in the Motor Vehicle Ad Valorem Tax Reduction Fund that does not exceed at the end of any state fiscal year five percent (5%) of the projected amount of funds that will be available in the Motor Vehicle Ad Valorem Tax Reduction Fund for distribution during such state fiscal year.
    2. From and after July 1, 2009, through June 30, 2010, a taxpayer shall be allowed as a credit towards the tax liability imposed by Chapter 51, Title 27, Mississippi Code of 1972, on the amount of ad valorem taxes due during the taxable year on any private carrier of passengers and light carrier of property owned by him, an amount equal to four and twenty-five one-hundredths percent (4.25%) of the assessed value of the motor vehicle.
  3. Tax credits provided for by this section may be used against motor vehicle ad valorem taxes due under Chapter 51, Title 27, Mississippi Code of 1972, at the time that a taxpayer pays motor vehicle ad valorem taxes to the county tax collector.
  4. Each receipt for motor vehicle ad valorem taxes shall clearly indicate that the credit provided for by this section is granted as a result of legislative action.
  5. A taxpayer who is delinquent in the payment of motor vehicle ad valorem taxes to the extent that the penalty assessed pursuant to Section 27-51-43, Mississippi Code of 1972, has reached twenty-five percent (25%) of the ad valorem taxes due shall not be eligible to receive the tax credit authorized pursuant to this section.

HISTORY: Laws, 1994, ch. 563, § 2; Laws, 2009, ch. 562, § 3, eff from and after July 1, 2009.

Editor’s Notes —

Laws of 1994, ch. 563, § 9, eff from and after July 1, 1994, provides as follows:

“SECTION 9. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws, before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 2009, ch. 562, § 6, as amended by Laws of 2009, 2nd Ex Sess, ch. 89, § 1, provides as follows:

“SECTION 6. Sections 1 and 2 of this act shall take effect and be in force from and after May 15, 2009. Sections 3, 4 and 5 of this act shall take effect and be in force from and after July 1, 2009, if a bill appropriating not less than $27,000,000.00 for fiscal year 2010 to the Motor Vehicle Ad Valorem Tax Reduction Fund is enacted into law.”

Section 21 of Senate Bill No. 2045, Laws of 2009, 2nd Ex Sess, effective July 1, 2009, transferred $27,000,000.00 of the amount appropriated to the Tax Commission to the Motor Vehicle Ad Valorem Tax Reduction Fund, meeting the condition in the effective date of Section 6 of ch. 562, Laws of 2009.

Amendment Notes —

The 2009 amendment added “Except as otherwise provided in paragraph (b) of this subsection” at the beginning of (3)(a); and added (3)(b).

Cross References —

Creation of Motor Vehicle Ad Valorem Tax Reduction Fund, see §27-51-105.

OPINIONS OF THE ATTORNEY GENERAL

The State Tax Commission has statutory authority to reduce the amount of the payments to the county tax collectors by what they perceive to be a loss to the Ad Valorem Tax Reduction Fund when a taxpayer turns in a tag (upon which the Legislative Tag Credit was received) for credit upon the tag for another vehicle (upon which the legislative credit will also be given). Younger, August 23, 1995, A.G. Op. #95-0523.

§ 27-51-105. Creation of Motor Vehicle Ad Valorem Tax Reduction Fund; composition and administration of fund.

  1. There is created in the State Treasury a special fund to be known as the Motor Vehicle Ad Valorem Tax Reduction Fund, into which shall be deposited the monies specified in Section 27-65-75(10), (11) and (12), such monies as may be required to be transferred into such fund pursuant to Section 27-38-5, and such other monies as the Legislature may provide by appropriation. The monies in the fund shall be used for the purpose of making payments to counties for the reduction in motor vehicle ad valorem tax revenues incurred by local taxing districts in the county as a result of the ad valorem tax credit for private carriers of passengers and light carriers of property that is provided for by Section 27-51-103.
  2. The Motor Vehicle Ad Valorem Tax Reduction Fund shall be administered by the State Tax Commission, and monies in the fund shall be expended upon appropriation by the Legislature. Unexpended amounts remaining in the fund at the end of the state fiscal year shall not lapse into the State General Fund, and any interest earned on amounts in the fund shall be deposited to the credit of the fund.

HISTORY: Laws, 1994, ch. 563, § 3; Laws, 2000, ch. 303, § 10, eff from and after July 1, 2000.

Editor’s Notes —

Laws of 1994, ch. 563, § 9, eff from and after July 1, 1994, provides as follows:

“SECTION 9. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws, before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 2000, ch. 303, § 11, provides:

“SECTION 11. If any material provision of this act is declared to be void, or if for any reason is declared to be invalid or of no effect, the remaining provisions of this act shall be void and of no effect.”

Laws of 2000, ch. 303, § 12, provides:

“SECTION 12. Section 6 of this act shall be effective with respect to taxable services reflected on bills submitted by telecommunications service providers to their customers which are dated on or after July 1, 2000, regardless of when such services are provided. Section 9 of this act shall take effect and be in force from and after January 1, 2001. The remaining provisions of this act shall take effect and be in force from and after July 1, 2000.”

Section 27-3-4 provides that the term “State Tax Commission” shall mean the Department of Revenue.

Laws of 2013, ch. 301, § 1, provides:

“SECTION 1. During fiscal year 2013, the State Fiscal Officer shall transfer the sum of Fifty-two Million Dollars ($52,000,000.00) from the Motor Vehicle Ad Valorem Tax Reduction Fund created in Section 27-51-105 (Fund No. 3769) to the Budget Contingency Fund.”

Cross References —

State Tax Commission as meaning the Department of Revenue, see §27-3-4.

Revenues imposed and levied as a result of section27-65-17 to be disbursed to the Motor Vehicle Ad Valorem Tax Reduction Fund, see §27-65-35.

Sales tax revenue collected under the provisions of §27-65-201 to be deposited into the Motor Vehicle Ad Valorem Tax Reduction Fund established in this section, see §27-65-75.

OPINIONS OF THE ATTORNEY GENERAL

The State Tax Commission has statutory authority to reduce the amount of the payments to the county tax collectors by what they perceive to be a loss to the Ad Valorem Tax Reduction Fund when a taxpayer turns in a tag (upon which the Legislative Tag Credit was received) for credit upon the tag for another vehicle (upon which the legislative credit will also be given). Younger, August 23, 1995, A.G. Op. #95-0523.

§ 27-51-107. Purpose of fund; distributions from fund; use of funds distributed.

  1. On or before February 10, 1995, and the tenth day of each succeeding month thereafter, the State Tax Commission shall make payments from the Motor Vehicle Ad Valorem Tax Reduction Fund established in Section 27-51-105 to the county tax collectors for distribution to the local taxing districts as reimbursement for motor vehicle ad valorem taxes that are lost during the preceding month as a result of the ad valorem tax credit for private carriers of passengers and light carriers of property that is provided for by Section 27-51-103. The amount that each local taxing district will receive for each month under this subsection shall be determined by the State Tax Commission based on documentation provided by the tax collectors under guidelines established by the commission.
  2. On or before the twentieth day of the month that the payments from the commission under subsection (1) of this section are received, the county tax collectors shall remit the appropriate amount of such payments to the local taxing districts for which the county tax collector collects motor vehicle ad valorem taxes. When an ad valorem tax credit that is allowed to a taxpayer is not paid by the commission in the payment for the month in which such credit is allowed, the tax collector shall remit the payment for such credit to the local taxing authority on or before the twentieth day of the month that payment for such credit is received from the commission.
  3. Funds received by local taxing districts from the payments under subsection (1) of this section shall be considered to be, and shall be used in the same manner as, the proceeds of motor vehicle ad valorem taxes.

HISTORY: Laws, 1994, ch. 563, § 4, eff from and after July 1, 1994.

Editor’s Notes —

Laws of 1994, ch. 563, § 9, eff from and after July 1, 1994, provides as follows:

“SECTION 9. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws, before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

OPINIONS OF THE ATTORNEY GENERAL

The State Tax Commission has statutory authority to reduce the amount of the payments to the county tax collectors by what they perceive to be a loss to the Ad Valorem Tax Reduction Fund when a taxpayer turns in a tag (upon which the Legislative Tag Credit was received) for credit upon the tag for another vehicle (upon which the legislative credit will also be given). Younger, August 23, 1995, A.G. Op. #95-0523.

Chapter 53. Ad Valorem Taxes—Mobile Homes

§ 27-53-1. Definitions.

For the purposes of this chapter:

“Manufactured home or manufactured housing” means any structure transportable in one or more sections, which, in the traveling mode, is eight (8) body feet or more in width or forty (40) body feet or more in length or, when erected on site, is three hundred twenty (320) or more square feet and which is built on a permanent chassis and designed and constructed so as to be suitable for use for domestic, commercial or industrial purposes with or without a permanent foundation that complies with the standards established under the National Manufactured Housing Construction and Safety Standards Act of 1974, 42 USCS, Section 5401, when such trailer is detached from a motor vehicle and parked on real estate as opposed to being towed by a self-propelled vehicle on the highways of this state. This definition includes all such structures which are parked even for a period of only a few months and excludes only those actually in transit on the highways or parked for no more than an overnight stop.

“Mobile home” means any structure, transportable in one or more sections, which in the traveling mode, is eight (8) body feet or more in width or forty (40) body feet or more in length or, when erected on site, is three hundred twenty (320) or more square feet and which is built on a permanent chassis and designed and constructed so as to be suitable for use for domestic, commercial or industrial purposes, with or without a permanent foundation and manufactured prior to June 15, 1976, when such structure is detached from a motor vehicle and parked on real estate as opposed to being towed by a self-propelled vehicle on the highways of this state. This definition includes all such structures which are parked even for a period of only a few months and excludes only those actually in transit on the highways or parked for no more than an overnight stop.

“In transit home” means any such manufactured home or mobile home or similar structure or vehicle which is not parked but which is being moved from place to place over the highways and streets of the state by being supported by two (2) or more wheels by motive power not its own and which vehicle is taxed under the provisions of the motor vehicle ad valorem tax law. This definition is limited to those vehicles which are actually in transit and excludes any vehicles which are parked for more than an overnight stop.

“Person” means any natural person, agency, firm, corporation, copartnership, joint stock, or other association or organization.

“Manufactured home roll” means the special separate assessment roll in which all manufactured and mobile home assessments shall be kept unless and until such manufactured and mobile home shall become an improvement on real estate and placed on the land rolls.

HISTORY: Codes, 1942, § 10007-71; Laws, 1968, ch. 587, § 1; Laws, 1999, ch. 556, § 35, eff from and after July 1, 1999.

Cross References —

Motor vehicle privilege taxes, see §27-19-1 et seq.

Ad valorem taxation of house trailers, see §27-51-5.

Levy of ad valorem tax upon mobile homes and house trailers in certain counties for county school building and repair fund, see §37-57-115.

Regulation of mobile homes, house trailers and tourist camps, see §§41-25-13,75-49-1 et seq.

OPINIONS OF THE ATTORNEY GENERAL

A recreational vehicle such as a motor home, travel trailer, truck camper mounted on the truck, or detached, or converted bus, train car, or van, can be eligible for a homestead exemption if it is determined that the vehicle falls within the definition of manufactured home or housing or mobile home and can be classified as real property, thereby placing the property on the land rolls. Martin, III, Apr. 20, 2001, A.G. Op. #01-0231.

JUDICIAL DECISIONS

1. In general.

With respect to competing claims on the debtor’s mobile home, the county’s ad valorem tax liens had priority over a secured claim because, under Mississippi law, the mobile home did not qualify as a motor vehicle that would be exempt from Miss. Code Ann. §27-35-1 given that the definition of motor vehicle at Miss. Code Ann. §27-51-5 expressly excludes mobile homes, which are separately defined at Miss. Code Ann. §27-53-1. In re Riley, — B.R. —, 2016 Bankr. LEXIS 2202 (Bankr. N.D. Miss. June 3, 2016).

§ 27-53-3. State Tax Commission to supply forms at highway scales; dealers to furnish names and addresses of owners of mobile homes delivered or sold in state; monthly reports to county tax collectors.

The State Tax Commission shall furnish to each official scale located on highways at the entrance to the state printed forms to be completed by the driver of all vehicles towing manufactured homes, mobile homes or in transit homes. The forms shall contain the following information about the manufactured homes, mobile homes or in transit homes being towed: (a) the name of its owner; and (b) the post office or street address to which it is to be delivered. In addition, each manufactured home, mobile home or in transit home dealer doing business in the State of Mississippi shall furnish to the State Tax Commission, at regular intervals, detailed reports which shall include the above information. From this information and other information that may come into its possession, the State Tax Commission, at monthly intervals, shall compile and furnish to each county tax collector an accurate list of all manufactured homes and mobile homes delivered to or located in that county during the preceding month. The list shall be compiled by the county and contain the following information: (a) the name of the owner; and (b) the post office or street address to which the manufactured home or mobile home was delivered.

HISTORY: Codes, 1942, § 10007-72; Laws, 1968, ch. 587, § 2; Laws, 1994, ch. 386, § 2; Laws, 1999, ch. 556, § 36, eff from and after July 1, 1999.

Cross References —

State Tax Commission as meaning the Department of Revenue, see §27-3-4.

§ 27-53-5. Registration of mobile homes with county assessor; re-registration upon relocation within county; registration required for utility service; proof of payment of use tax required to register.

  1. It shall be the duty of the owner of a manufactured home or mobile home, not later than seven (7) days, Saturdays, Sundays and legal holidays excluded, after the date of purchase or entry into the county where the manufactured home or mobile home is located, to register such manufactured home or mobile home with the tax collector of the county where the manufactured home or mobile home is located. If a certificate of title has been issued or applied for concerning the manufactured home or mobile home, the original certificate of title or a copy of the application shall be presented to the tax collector at the time of the registration. The registration application for such manufactured home or mobile home shall contain the following information: name and address of owner, length and width of the manufactured home or mobile home, serial number or vehicle identification number (VIN) of manufactured home or mobile home, make of manufactured home or mobile home, date of purchase, present market value, and address where manufactured home or mobile home is located if other than the address of the owner. At the time that an owner registers his manufactured home or mobile home, and before a registration certificate may be issued by the tax collector, the owner of the manufactured home or mobile home shall pay a registration fee of One Dollar ($1.00) to the county tax collector and provide proof of payment of the previous year’s taxes unless the manufactured home or mobile home was purchased from a licensed dealer. It is also the duty of the owner of the manufactured home or mobile home to reregister his manufactured home or mobile home with the tax collector within seven (7) days after the relocation of such manufactured home or mobile home from one (1) location in the county to another location in the county in order that there will always be on file with the tax collector the current address of such manufactured home or mobile home.
  2. It shall be the duty of every manufactured home or mobile home owner to provide either (a) proof of registration in the county in which the manufactured home or mobile home is located and at the address at which utility service is to be provided, as required by subsection (1), or (b) a certified copy of a recorded affidavit of affixation, together with a copy of the initial or any subsequent written confirmation from the Department of Revenue that the title to such home has been permanently retired, to each utility company whose service is procured by the owner before the utility company shall connect its services. For purposes of this section, “utility” shall mean and include water, gas, electric and telephone services, including such utilities as are owned and operated by municipalities.
  3. No utility company shall connect, provide or transfer service without receiving and recording either (a) the number of the current registration certificate issued for the manufactured home or mobile home at the address where service will be connected, provided or transferred, or (b) instrument number or the book and page where the affidavit of affixation is recorded.
  4. It shall be the duty of every manufactured home or mobile home owner subject to the use tax levy in Section 27-67-5 to provide proof of payment of such tax prior to the time of registration. If the manufactured home or mobile home has been registered in another county in this state, then the owner shall only need to show proof of such registration.
  5. Every utility company, in its discretion, may furnish to the county tax collector, upon request, the names and addresses of all manufactured home or mobile home customers to whom the utility company provides a service.
  6. The owner of a manufactured home or mobile home whose title has been permanently retired to real property under Section 63-21-30 shall be exempt from the requirements of subsection (1) of this section until such time as the owner of such manufactured home or mobile home files an affidavit of severance.

HISTORY: Codes, 1942, § 10007-73; Laws, 1968, ch. 587, § 3; Laws, 1977, ch. 364; Laws, 1988, ch. 377, § 1; Laws, 1990, ch. 497, § 1; Laws, 1992, ch. 454, § 1; Laws, 1994, ch. 386, § 1; Laws, 1999, ch. 556, § 37; Laws, 2002, ch. 378, § 1, eff from and after passage (approved Mar. 18, 2002.); Laws, 2018, ch. 401, § 1, eff from and after January 1, 2019.

Amendment Notes —

The 2018 amendment, effective January 1, 2019, inserted “or vehicle identification number (VIN)” in the third sentence of (1); in (2), inserted “either (a)” and “or (b) a certified copy … title to such home has been permanently retired”; in (3), inserted “either (a)” and “or (b) instrument number ... affidavit of affixation is recorded,” and made a minor grammatical change; and added (6).

Cross References —

County assessors and tax collectors, see §27-1-1 et seq.

Motor vehicle registration and license taxes, see §27-19-1 et seq.

§ 27-53-7. Assessment of value and entry on mobile home rollbook.

At the time of registration, the value of the manufactured home or mobile home shall be assessed and entered by the tax collector on the manufactured home roll book.

HISTORY: Codes, 1942, § 10007-74; Laws, 1968, ch. 587, § 4; Laws, 1994, ch. 386, § 3; Laws, 1999, ch. 556, § 38, eff from and after July 1, 1999.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation §§ 667, 668.

CJS.

84 C.J.S., Taxation §§ 568-604.

§ 27-53-9. Manner of assessment.

Manufactured homes and mobile homes shall be assessed in the same manner as property of like value is assessed on the land rolls or manufactured home rolls on which they appear.

HISTORY: Codes, 1942, § 10007-75; Laws, 1968, ch. 587, § 5; Laws, 1999, ch. 556, § 39, eff from and after July 1, 1999.

Cross References —

Assessment of lands, see §27-35-49.

OPINIONS OF THE ATTORNEY GENERAL

If a county authorizes the acceptance of partial payments of ad valorem taxes on real property by order in the minutes, this order applies to ad valorem taxes on mobile homes, and if the county adopts a policy that no partial payments of ad valorem taxes on real property will be authorized, this order applies to ad valorem taxes on mobile homes; regardless of what policy a county adopts on acceptance of partial payments of ad valorem taxes, manufactured homes and mobile homes are assessed in the same manner as property of like value is assessed on the land rolls or manufactured home rolls on which they appear. Belk, Jr., Apr. 13, 2001, A.G. Op. #01-0184.

§ 27-53-11. Computation and due date of tax; proration during first year; transfers between counties.

The ad valorem tax on manufactured homes and mobile homes shall be computed from the date of registration but not be due and payable until ninety (90) days thereafter. All ad valorem taxes for this first year’s registration shall be prorated from the date of registration to the end of the calendar year. Thereafter, all ad valorem taxes on manufactured homes and mobile homes shall be due and payable annually; provided, however, that all ad valorem taxes on manufactured homes and mobile homes that have been classified as real property shall be due and payable in the same manner as prescribed for other real property. No additional ad valorem taxes are due on a manufactured home or mobile home that is brought into a county from another county in this state if the owner shows proof of payment of ad valorem taxes in the other county.

HISTORY: Codes, 1942, § 10007-76; Laws, 1968, ch. 587, § 6; Laws, 1988, ch. 377, § 2; Laws, 1995, ch. 412, § 1; Laws, 1999, ch. 556, § 40, eff from and after July 1, 1999.

Cross References —

When taxes are due, payable and collectible, see §27-41-1.

Notice upon default of payment of ad valorem taxes upon personal property, see §27-41-101.

Authority of assessor to file civil suit if tax not paid when due as provided in this section, see §27-53-17.

OPINIONS OF THE ATTORNEY GENERAL

When a landowner acquires a mobile home and at the time of registration, also certifies the mobile home making it real property, it becomes subject to taxation on January 1 of the following year. Johnson, July 29, 2005, A.G. Op. 05-0359.

§ 27-53-13. Entry of mobile home on rolls as personal property.

The manufactured home or mobile home owner who does not own the land on which his manufactured home or mobile home is located must declare his manufactured home or mobile home to be personal property at the time of registration and the county tax collector shall enter it on the manufactured home rolls as personal property.

HISTORY: Codes, 1942, § 10007-77; Laws, 1968, ch. 587, § 7; Laws, 1994, ch. 386, § 4; Laws, 1999, ch. 556, § 41, eff from and after July 1, 1999.

Cross References —

Assessment of personal property, generally, see §27-35-15.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 659 et seq.

CJS.

84 C.J.S., Taxation § 530 et seq.

§ 27-53-15. Manufactured or mobile homes shall be personal property unless home owner who owns the land elects to classify the home as real property for tax purposes or retires the title; conditions for classification as real property; security interests; certificates of classification and reclassification; fees.

  1. A manufactured home or mobile home shall be considered personal property for purposes of ad valorem taxation unless the manufactured homeowner or mobile homeowner who owns the land on which the manufactured home or mobile home is located either:
    1. Declares at the time of registration that the manufactured home or mobile home shall be classified as real property for ad valorem tax purposes only under subsection (2) of this section; or
    2. Permanently retires the title to real property under Section 63-21-30.
  2. The manufactured homeowner or mobile homeowner who owns the land on which the manufactured home or mobile home is located shall have the option at the time of registration of declaring whether the manufactured home or mobile home shall be classified as personal or real property for ad valorem tax purposes only. If the manufactured home or mobile home is to be classified as real property for ad valorem tax purposes only, then the wheels and axles must be removed and it must be anchored and blocked in accordance with the rules and procedures promulgated by the Commissioner of Insurance of the State of Mississippi. After the wheels and axles have been removed and the manufactured home or mobile home has been anchored and blocked in accordance with such rules and procedures, the manufactured home or mobile home shall be considered to have been affixed to a permanent foundation. The county tax assessor shall then enter the manufactured home or mobile home on the land rolls and tax it as real property on the land on which it is located from the date of registration. At such time, the county tax assessor shall issue a certificate certifying that the manufactured home or mobile home has been classified as real property for ad valorem tax purposes only. Such certificate shall contain the name of the owner of the manufactured home or mobile home, the name of the manufacturer, the model, the serial number or VIN and the legal description of the real property on which the manufactured home or mobile home is located. The county tax assessor shall cause such certificate to be filed in the land records of the county in which the property is situated. After filing, the chancery clerk shall forward the certificate to the owner. For issuance of the certificate, a fee of Ten Dollars ($10.00) shall be collected by the county tax assessor and retained by the county tax assessor and the county tax assessor shall also collect the applicable fee pursuant to Section 25-7-9(1)(b) for the filing of the certificate and such fee shall be forwarded to the chancery clerk. Upon the filing of the certificate in the land records, the manufactured home or mobile home shall then be considered real property for purposes of ad valorem taxation only. The filing of such a certificate shall not affect the validity or priority of any existing perfected lien. If a manufactured home or mobile home is classified as real property for ad valorem tax purposes only and no certificate of title was required to be issued or issued for such property pursuant to Chapter 21, Title 63, Mississippi Code of 1972, a security interest may be obtained therein through the use of a mortgage or deed of trust describing both the manufactured home or mobile home and the land on which the manufactured home or mobile home is located. For a manufactured home or mobile home classified as personal property for which no certificate of title was required to be issued or issued pursuant to the provisions of Chapter 21, Title 63, Mississippi Code of 1972, the perfection of a security interest therein shall be governed by the provisions of Chapter 9, Title 75, Mississippi Code of 1972. Regardless of whether a manufactured home or mobile home for which a certificate of title was required to be issued or issued pursuant to the provisions of Chapter 21, Title 63, Mississippi Code of 1972, is classified as real property for ad valorem tax purposes only or is classified as personal property, the perfection of a security interest therein shall be governed by the provisions of Chapter 21, Title 63, Mississippi Code of 1972. A manufactured home or mobile home that has been classified as personal property may be reclassified as real property for ad valorem tax purposes only at the option of its owner if the owner obtains a certification from the tax assessor as provided in this section. Conversely, a manufactured home or mobile home that has been classified as real property for ad valorem tax purposes only may be reclassified for purposes of ad valorem taxation only as personal property at the option of its owner if there is no lien against it and if the owner notifies the county tax assessor to reassess it and have the county tax collector enter it upon the manufactured home rolls. Upon a request for reclassification, if no certificate of title was required to be issued or issued for the manufactured home or mobile home, there must be no lien against it and the property owner shall present proof satisfactory to the tax assessor that there are no liens outstanding on the property. If there is a lien against the manufactured home or mobile home, the county tax assessor shall refuse to allow the county tax collector to reclassify it as personal property until the lien has been released. If a certificate of title as provided in Chapter 21, Title 63, Mississippi Code of 1972, has been issued, the manufactured home or mobile home may be reclassified for ad valorem taxation purposes only regardless of whether a lien exists on the certificate of title. Upon such request, the tax assessor may issue a certificate cancelling the classification of the manufactured home or mobile home as real property for ad valorem tax purposes only and cause such certification to be filed in the land records of the county in which the property is situated. For issuance of the certificate, a fee of Ten Dollars ($10.00) shall be collected by the county tax assessor and retained by the county tax assessor and the county tax assessor shall also collect the applicable fee pursuant to Section 25-7-9(1)(b) for the filing of the certificate and such fee shall be forwarded to the chancery clerk.
  3. If the title to a manufactured home or mobile home has been permanently retired to real property under Section 63-21-30, then the county tax assessor shall enter the manufactured home or mobile home on the land rolls and tax it as real property on the land on which it is located from the date of recordation of the affidavit of affixation. Upon the filing of the affidavit of affixation in the land records, the manufactured home or mobile home shall be considered real property for ad valorem taxation and for all other purposes.

HISTORY: Codes, 1942, § 10007-78; Laws, 1968, ch. 587, § 8; Laws, 1971, ch. 359, § 1; Laws, 1982, ch. 369; Laws, 1994, ch. 386, § 5; Laws, 1999, ch. 556, § 42, eff from and after July 1, 1999; Laws, 2018, ch. 401, § 2, eff from and after January 1, 2019.

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected a typographical error in this section. The words “have the county tax collector” were changed to “allow the county tax collector”. The Joint Committee ratified the correction at its December 3, 1996, meeting, and the section has been reprinted in the supplement to reflect the corrected language.

Amendment Notes —

The 2018 amendment, effective January 1, 2019, added (1) and (3), and designated the entirety of the formerly undesignated section (2); in (2), inserted “for ad valorem tax purposes only” eight times, inserted “or VIN” in the sixth sentence, rewrote the ninth sentence, which read: “For issuance of the certificate, a fee of Twelve Dollars ($12.00) shall be collected by the county tax assessor, Ten Dollars ($10.00) of which shall be retained by the assessor and Two Dollars ($2.00) of which shall be forwarded to the chancery clerk for filing the certificate,” inserted “only” at the end of the tenth sentence, inserted “only” the second time it appears in the sixteenth sentence, inserted “only” in the nineteenth sentences, and rewrote the last sentence, which read: “For issuance of the certificate, a fee of Twelve Dollars ($12.00) shall be collected by the county tax assessor, Ten Dollars ($10.00) of which shall be retained by the assessor and Two Dollars ($2.00) of which shall be forwarded to the chancery clerk for filing the certificate.”

Cross References —

Security interests under Uniform Commercial Code, see §75-9-101 et seq.

OPINIONS OF THE ATTORNEY GENERAL

This section does not permit a tax assessor to refuse to reclassify mobile homes from personal property to real property if there are delinquent ad valorem taxes due upon the mobile home. Blackledge, April 16, 1999, A.G. Op. #99-0183.

Language of this section requires that certificates issued from 1995 forward (as well as years prior to 1995) be recorded in the county land records, and would likewise be applicable whether the certificates were issued by the tax assessor or the tax collector. Miller, Apr. 8, 2005, A.G. Op. 05-0131.

Section 27-53-15 prescribes certain duties to the tax assessor, which duties are not prescribed to the tax collector, with regard to ad valorem taxes of mobile homes and manufactured homes that are classified as real property. Accordingly, those duties assigned to the tax assessor must be performed by the assessor. Miller, Apr. 8, 2005, A.G. Op. 05-0131.

JUDICIAL DECISIONS

1. Requirements not met.

In order to obtain title on a mobile home, it had to be considered part of the real property when a deed of trust was signed; the requirements of this section were not met because there was no evidence that the mobile home’s wheels and axles had been removed or that it had been attached to a permanent foundation. Moreover, there was no evidence that a certification of the mobile home as real property had been entered with a county tax assessor; the deed encompassed the land together with all improvements, appurtenances, and fixtures, but no mention was made of the mobile home. O'Neal v. Ketchum, 141 So.3d 45, 2014 Miss. App. LEXIS 374 (Miss. Ct. App. 2014).

§ 27-53-17. Collection of delinquent taxes.

    1. Except as otherwise provided in Section 27-41-2, it shall be the duty of the tax collector of the county in which the manufactured home or mobile home is registered and assessed to collect the ad valorem taxes thereon. In cases where the manufactured home or mobile home is assessed on the land rolls, the penalty for nonpayment or delinquency of taxes shall be the same as is prescribed by law in regard to real estate. Except as otherwise provided in this section, in the case of all other manufactured homes or mobile homes, if the ad valorem tax is not paid within ninety (90) days after it becomes due and payable as provided by Section 27-53-11, the tax collector shall have the authority to file a civil suit in order to collect these taxes. Suits to collect delinquent manufactured home or mobile home taxes may be combined and included in one or more civil suits, the costs of which (including publication fees and like necessary ex penses) shall be assessed pro rata among the delinquent taxpayers party to a suit as part of the judgment.
    2. After taking all possible legal action, the tax collector shall submit a report of uncollected manufactured home or mobile home taxes to the board of supervisors. Such report shall be verified by the affidavit of the collector, that he has made, in person or by deputy, a legal demand for taxes due and that the taxpayers mentioned in the report have failed to pay their taxes. Separate lists of the delinquents shall be made for each election district and for each city, town and village.
    3. The board shall allow the collector a credit for those taxes which it is satisfied may remain uncollected without the default of the collector, and no more. A list of the allowances shall be made out and certified by the clerk and transmitted to the Auditor of Public Accounts, and shall be credited to the collector in his settlement with the auditor and chancery clerk.
  1. As an alternative to the authority granted under this section to county tax collectors to file suit for the collection of delinquent manufactured home or mobile home taxes, the board of supervisors of any county, in its discretion, may contract in the manner provided in Section 19-3-41 with a private attorney or private collection agent or agents for the collection of delinquent ad valorem taxes on manufactured homes or mobile homes that are entered as personal property on the manufactured home rolls.
  2. As an alternative to the method of collecting delinquent taxes provided for in this section, the method provided for in Sections 27-41-101 through 27-41-109 may, in the discretion of the tax collector, be used to collect delinquent ad valorem taxes on manufactured homes or mobile homes classified as personal property.

HISTORY: Codes, 1942, § 10007-79; Laws, 1968, ch. 587, § 9; Laws, 1985, ch. 425, § 6; Laws, 1990, ch. 497, § 2; Laws, 1993, ch. 513, § 8; Laws, 1993, ch. 540, § 10; Laws, 1995, ch. 412; Laws, 1995, ch. 496, § 3; Laws, 1996, ch. 394, § 1; Laws, 1999, ch. 556, § 43, eff from and after July 1, 1999.

Editor’s Notes —

Section7-7-2, as added by Laws of 1984, Chapter 488, § 90, and amended by Laws of 1985, Chapter 455, § 14 and Laws of 1986, Chapter 499, § 1, provided, at subsection (2) therein, that the words “state auditor of public accounts,” “state auditor”, and “auditor” appearing in the laws of the state in connection with the performance of auditor’s functions transferred to the state fiscal management board, shall mean the state fiscal management board whenever they appear. Thereafter, Laws of 1989, Chapter 532, § 2, amended §7-7-2 to provide that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer whenever they appear. Subsequently, Laws of 1989, ch. 544, § 17, effective July 1, 1989, and codified as §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Laws of 1993, ch. 513, § 9, effective July 1, 1993, provides as follows:

“SECTION 9. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 1993, ch. 540, § 11, effective October 1, 1993, provides as follows:

“SECTION 11. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Cross References —

Department of Revenue, see §27-3-1 et seq.

Action to recover tax, penalty and interest, see §27-35-5.

Sale of land for taxes, see §27-41-55 et seq.

Redemption from tax sales generally, see §27-45-1 et seq.

Report of motor vehicle ad valorem taxes, see §27-51-29.

Refund of taxes, see §27-73-1 et seq.

OPINIONS OF THE ATTORNEY GENERAL

Although there is no specific provision for sale of mobile home for delinquent taxes, tax collector may execute on judgment obtained just as in other civil judgments. Barrett, June 30, 1993, A.G. Op. #93-0353.

If a county obtains a judgment lien for mobile home ad valorem tax delinquencies, and the mobile home does not sell when advertised for public sale, the county may execute on the judgment in a manner similar to other civil judgments and may gain possession and control over the mobile home and attempt to sell it when sale conditions are more favorable during the period of the lien. Beam, July 18, 1997, A.G. Op. #97-0176.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation §§ 121-122.

72 Am. Jur. 2d, State and Local Taxation § 737 et seq.

CJS.

27 C.J.S., District and Prosecuting Attorneys §§ 67, 68.

84 C.J.S., Taxation §§ 1109, 1112 et seq.

§ 27-53-19. Removal after nonpayment of taxes and notice of sale; attachment.

Removal of a manufactured home or mobile home after the same has been assessed and such ad valorem tax has not been paid and notice of sale has been served shall be prima facie evidence of an intent on the part of the manufactured or mobile homeowner to avoid payment of taxes, and the county tax collector shall attach the property immediately.

HISTORY: Codes, 1942, § 10007-80; Laws, 1968, ch. 587, § 10; Laws, 1999, ch. 556, § 44, eff from and after July 1, 1999.

Cross References —

Attachment in chancery against nonresident, absent or absconding debtors, see §11-31-1 et seq.

Attachment at law against debtors, see §11-33-1 et seq.

Persons about to leave county or remove property generally, see §§27-35-161,27-41-45.

Crime of refusing or failing to render property for tax assessment, see §97-7-1.

§ 27-53-21. Collection of municipal taxes when assessed as personalty; collection of taxes when assessed as realty.

The county tax collector is authorized to collect the municipal as well as county tax on manufactured homes or mobile homes not included in the land rolls and return the municipal tax to the municipality, retaining the same commission as is allowed for collection of municipal tax on motor vehicles. The tax on manufactured homes or mobile homes included in the land rolls shall be collected by the county and city tax collectors as on all other realty.

HISTORY: Codes, 1942, § 10007-81; Laws, 1968, ch. 587, § 11; Laws, 1999, ch. 556, § 45, eff from and after July 1, 1999.

Cross References —

Municipal taxes, see §21-33-1 et seq.

RESEARCH REFERENCES

ALR.

Classification, as real estate or personal property, of mobile homes or trailers for purposes of state or local taxation. 7 A.L.R.4th 1016.

§ 27-53-23. State tax commission to prepare assessment schedule for mobile homes assessed as personalty; uniformity of assessment required; objections to assessments.

Manufactured homes and mobile homes considered as personal property shall be assessed uniformly according to value and such assessed value shall be determined by an assessment schedule which shall be prepared and made of record by the State Tax Commission and shall be certified to each county tax assessor and tax collector as the official manufactured and mobile home assessment schedule which shall be used by the proper officials in assessing manufactured home or mobile home ad valorem taxes for the year.

In no instance may any taxing agency, under authority of this chapter, either reduce or increase for the purpose of ad valorem taxation the existing value of any manufactured home or mobile home from that shown by the aforesaid assessment schedule.

Any person objecting to the assessment schedule as it affects the assessed value of his manufactured home or mobile home as personal property may proceed as is provided for under Section 27-51-23, Mississippi Code of 1972. Any person objecting to the real property assessment as it affects the assessed value of his manufactured home or mobile home may proceed as in such cases made and provided by law as pertains to real property.

HISTORY: Codes, 1942, § 10007-82; Laws, 1968, ch. 587, § 12; Laws, 1999, ch. 556, § 46, eff from and after July 1, 1999.

Cross References —

Department of Revenue, see §27-3-1 et seq.

State Tax Commission as meaning the Department of Revenue, see §27-3-4.

Objections to assessments generally, see §27-35-89.

§ 27-53-25. Tax commission to adopt rules and regulations.

The state tax commission shall adopt and issue rules and regulations, not inconsistent with this chapter, as to the duties of all officials, boards and officers in the administration of this law, and such other rules and regulations not inconsistent with this chapter, as the state tax commission shall deem necessary. Such rules and regulations shall be observed by such officials, boards and officers in all respects and in the performance of any and all duties imposed and powers granted by this chapter. The tax commission shall also prescribe and furnish labels, tax receipt books and other forms necessary for the proper administration of this chapter. The tax commission shall also prescribe the method of attaching the label to the towing end of the mobile home.

HISTORY: Codes, 1942, § 10007-83; Laws, 1968, ch. 587, § 13, eff from and after September 1, 1968.

§ 27-53-27. Property exempt from chapter.

The following are exempt from the taxes authorized by this chapter:

In transit homes subject to the motor vehicle ad valorem tax law.

Any manufactured home or mobile home located on land which is owned by the same person owning and occupying said manufactured home or mobile home which was assessed on the land rolls at the effective date of this chapter.

Manufactured homes or mobile homes owned by and/or in the possession of a dealer as merchandise.

Any nonresident member of the armed forces of the United States of America owning and living in a manufactured home or mobile home within the state in compliance with military orders.

HISTORY: Codes, 1942, § 10007-84; Laws, 1968, ch. 587, § 14; Laws, 1999, ch. 556, § 47, eff from and after July 1, 1999.

Cross References —

Property exempt from taxation generally, see §27-31-1.

Ad valorem tax on house trailers, see §27-51-5.

OPINIONS OF THE ATTORNEY GENERAL

This section exempts from ad valorem taxation a mobile home located in Mississippi and owned by a non-resident of the state who is both in the military and stationed in the state pursuant to military orders. Smith, February 12, 1999, A.G. Op. #99-0054.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation §§ 232-234 et seq.

CJS.

84 C.J.S., Taxation § 252 et seq.

§ 27-53-29. Penalty.

Any such wilful violation of this chapter shall be punishable by a fine of not more than Twenty-Five Dollars ($25.00).

HISTORY: Codes, 1942, § 10007-86; Laws, 1968, ch. 587, § 16, eff from and after September 1, 1968.

§ 27-53-31. Credit for taxes paid on mobile home which has been totally destroyed; application and proof; perjury.

If any manufactured home or mobile home on which the ad valorem taxes prescribed in this chapter have been paid shall be totally destroyed by fire, tornado, flood or acts of providence, then the owner of such manufactured home or mobile home, upon filing a petition and submission of sufficient proof to the tax collector, may be credited with the amount of the ad valorem taxes on the proportional part of the taxable year remaining, less ad valorem taxes accruing on the salvage price, if any, in calculating the amount of ad valorem taxes due on any replacement for such a manufactured home or mobile home. In no event, however, shall such person claiming credit under this provision be entitled to a cash refund.

In order to obtain benefit of this credit, such person must submit proof supported by affidavit of three (3) reputable citizens that such manufactured home or mobile home has been totally destroyed and a statement must be made as to the estimated amount of salvage value remaining. The application for this credit and the three (3) supporting affidavits must be notarized by an officer who has legal authority to notarize such instruments.

Any person who makes or swears to a false statement or makes or swears to a statement of facts without personal knowledge of such facts, in any connection with an adjustment claim as referred to above, shall be guilty of perjury and upon conviction shall be punished as now provided by law.

HISTORY: Laws, 1989, ch. 478, § 1; Laws, 1999, ch. 556, § 48, eff from and after July 1, 1999.

Cross References —

Effective date of the loss to which the credit applies, see §27-53-33.

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor or violations, see §99-19-73.

§ 27-53-33. Credit for taxes paid on mobile home which has been totally destroyed; effective date of loss which credit applies.

Credit allowed against ad valorem taxes under Section 27-53-31 shall apply only to claims arising on or after July 1, 1989.

HISTORY: Laws, 1989, ch. 478, § 2, eff from and after July 1, 1989.

Chapter 55. Gasoline and Motor Fuel Taxes

Article 1. Gasoline Tax.

§ 27-55-1. Administration of article.

The Department of Revenue, hereinafter called the commission or the department, is hereby vested with the sole power and authority, and is charged with the duty of administering and enforcing the terms and provisions of this article.

HISTORY: Codes, 1942, § 10076-01; Laws, 1969 Ex Sess, ch. 58, § 1; Laws, 1981, ch. 468, § 1; Laws, 2009, ch. 492, § 86, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective from and after July 1, 2010, substituted “Department of Revenue” for “state tax commission”; and inserted “or the department.”

Cross References —

Department of Revenue generally, see §27-3-1 et seq.

Motor vehicle privilege taxes, see §27-19-1 et seq.

Motor vehicle ad valorem taxes, see §27-51-1 et seq.

Mobile home ad valorem taxes, see §27-53-1 et seq.

Tax on oils, see §27-57-1 et seq.

Liquefied compressed gas tax, see §27-59-1 et seq.

Interstate commercial carriers motor fuel tax, see §27-61-1 et seq.

Mississippi Transportation Commission to provide weight enforcement field personnel to assess and collect taxes, fees, and penalties and perform duties required by this article, see §65-1-8.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 524 et seq.

JUDICIAL DECISIONS

I. UNDER CURRENT LAW.

1.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. In general.

I. UNDER CURRENT LAW.

1.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. In general.

The legal incidence of the Mississippi gasoline tax is on the vendor rather than on the vendee. United States v. Sharp, 302 F. Supp. 668, 1969 U.S. Dist. LEXIS 10964 (S.D. Miss. 1969).

§ 27-55-3. Purpose of article.

It is declared to be the purpose and intention of the legislature to impose an excise tax to provide highways, streets, and roads, on all persons engaged in the business as a distributor of gasoline in this state, computed at the rate stated herein, subject to the exemptions and refunds herein set forth; to inquire into all violations; and to impose and inflict the penalties herein provided; and especially are the chancery courts of this state authorized and empowered to require any and all persons to disclose and discover full information with reference to their dealing in and handling of gasoline as herein provided. Any and all persons making the disclosures and discoveries prayed for by any bill filed in the chancery courts of the State of Mississippi shall be, and are hereby given full and complete immunity from all fines and jail sentences imposed by this article.

HISTORY: Codes, 1942, § 10076-18; Laws, 1969 Ex Sess, ch. 58, § 18, eff from and after January 1, 1970.

§ 27-55-5. Definitions.

The words, terms and phrases as used in this article shall have the following meanings unless the context requires otherwise:

“Gasoline” means:

All products commonly or commercially known or sold as gasoline (excluding casinghead and absorption or natural gasoline) regardless of their classification or uses; and

Any liquid prepared, advertised, offered for sale or sold for use as or commonly and commercially used as a fuel in internal combustion engines, which when subjected to distillation in accordance with the standard method of test for distillation of gasoline, naphtha, kerosene and similar petroleum products (American Society for Testing Materials Designation D-86) shows not less than ten percent (10%) distilled (recovered) below two hundred sixty (260) degrees Fahrenheit and not less than ninety-five percent (95%) distilled (recovered) below four hundred sixty-four (464) degrees Fahrenheit.

The term “gasoline” shall include “aviation gasoline.”

The term “gasoline” shall not include:

Liquefied gases which would not exist as liquid at a temperature of sixty (60) degrees Fahrenheit and at a pressure of fourteen and seven-tenths (14.7) pounds per square inch absolute;

Commercial solvents or naphthas or raw petroleum products or petrochemicals intermediates when used as or sold for use in production or manufacture of plastics, detergents, synthetic rubber, herbicides or other chemicals or products which are not prepared, advertised, offered for sale or sold for use or suitable for use as fuel for generating power in internal combustion engines;

Racing gasoline.

“Aviation gasoline” means gasoline refined or manufactured, according to the specifications for aviation gasoline set forth in ASTM D-910, for exclusive use in reciprocating aviation engines.

“Person” means any individual, firm, copartnership, joint venture, association, corporation, estate, trust or any other group or combination acting as a unit, and the plural as well as the singular number unless the intention to give a more limited meaning is disclosed by the context.

“Distributor of gasoline” means:

Any person importing gasoline into this state;

Any person receiving, purchasing, acquiring, using, storing or selling any gasoline in this state on which the gasoline excise tax imposed by this article has not been paid;

Refiners, blenders, marine terminal operators or pipeline terminal operators; and

Any person licensed to sell gasoline in another state or jurisdiction who is authorized by that state or jurisdiction to collect the gasoline excise tax imposed by this article.

“Highway” means every way or place, of whatever nature including public roads, toll roads, streets and alleys of this state generally open to the use of the public or to be opened or reopened to the use of the public for the purpose of vehicular travel, and notwithstanding that the same may be temporarily closed for the purpose of construction, reconstruction, maintenance or repair. The confines of a highway shall include the entire width and length of the right-of-way.

“Refiner” means every person who manufactures finished petroleum products from crude oil, unfinished oils, natural gas liquids, other hydrocarbons, or alcohol.

“Bonded distributor of gasoline” means any person holding a valid gasoline distributor’s permit issued by the department.

“For agricultural or maritime purposes” means gasoline used:

In operating farm tractors or other farm equipment used exclusively in plowing, planting or harvesting farm products, or in operating boats, and no part of which is used in any motor vehicle or equipment driven or operated upon the public roads, streets or highways of this state; and

As a fuel in a farm tractor using the highways solely in hauling or transporting farm products of the soil from the farm to a gin or market where the title to such products is still in the producer, or in transporting fertilizer or feed to the farm, where the title to such products is still in the user.

“For industrial purposes” means gasoline used in engines or motors of stationary or portable type for the purpose of operating machinery used for manufacturing or used for industrial purposes, and no part of which machinery is driven or operated upon the public roads, streets or highways of this state.

“For domestic purposes” means gasoline used for any other purpose than agricultural, maritime, industrial or manufacturing, and no part of which is used for operating motor vehicles or motor-propelled machines of any description along the public roads, streets, alleys or highways (as defined in this article) of this state.

“For nonhighway purposes” means gasoline used for any other purpose than agricultural, maritime, industrial, manufacturing or domestic purposes, and no part of which is used for operating motor vehicles or motor-propelled machines of any description along the public roads, streets, alleys or highways (as defined in this article) of this state.

“For aviation purposes” means gasoline used for the operation of aircraft.

“Refund gasoline” means gasoline used or to be used for agricultural, maritime, industrial, manufacturing, domestic or nonhighway purposes only, as these terms are defined in this article.

“Commission” or “department” means the Department of Revenue, acting either directly or through its duly authorized officers, agents or employees.

“United States government” means and includes all purchasing officers of the Armed Forces of the United States and the United States Property and Fiscal Officer for the State of Mississippi or any other state appointed pursuant to Section 708, Title 32, United States Code, when purchasing gasoline with federal funds for the account of and use by a component of the Armed Forces as herein defined.

“Armed Forces” means and includes all components of the Armed Forces of the United States including the Army National Guard, the Army National Guard of the United States, the Air National Guard and the Air National Guard of the United States, as those terms are defined in Section 101, Title 10, United States Code, and any other reserve component of the Armed Forces of the United States enumerated in Section 261, Title 10, United States Code.

“Blend stock” means ethanol, methanol or any other products blended with gasoline to produce motor fuel.

“Blender” means any person other than a refiner who blends blend stock with gasoline or who sells or distributes blend stock for the purpose of being blended with gasoline.

“Racing gasoline” means gasoline manufactured exclusively for use in racing and gasoline containing lead, or having an octane rating of 105 or higher that is not suitable for use on the highways.

HISTORY: Codes, 1942, § 10076-02; Laws, 1969 Ex Sess, ch. 58, § 2; Laws, 1972, ch. 492, § 1; Laws, 1984, ch 446, § 1; Laws, 1991, ch. 384, § 1; Laws, 1998, ch. 457, § 1; Laws, 2004, ch. 470, § 1; Laws, 2009, ch. 492, § 87, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 1984, ch. 446, § 6, effective July 1, 1984, provides as follows:

“SECTION 6. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the gasoline excise tax laws prior to July 1, 1984, whether such assessments, appeals, suits, claims or actions shall have been begun before such date or shall thereafter be begun; and the provisions of the gasoline excise tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to July 1, 1984, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1991, ch. 384, § 6, effective from and after July 1, 1991, provides as follows:

“SECTION 6. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 59, Mississippi Code of 1972, prior to July 1, 1991, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1991, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1991, or for the filing of reports and the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1998, ch. 457, § 7, effective March 23, 1998, provides:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the gasoline and other motor fuel and oil tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the gasoline, other motor fuel and oil tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective from and after July 1, 2010, substituted “department” for “commission” at the end of (g); substituted “‘Commission’ or ‘department’ means the Department of Revenue” for “‘Commission’ means the State Tax Commission” in (n).

Cross References —

Department of Revenue generally, see §27-3-1 et seq.

Application of this section to the definition of “motor fuels” for the purpose of the underground storage tank act, see §49-17-403.

Gasoline and petroleum products inspection law, see §75-55-1 et seq.

JUDICIAL DECISIONS

I. UNDER CURRENT LAW.

1.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. In general.

7. Construction and application.

I. UNDER CURRENT LAW.

1.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. In general.

Under an earlier act Laws 1932, ch. 93 §§ 1 (c), 6 (b), somewhat differently worded, it was held that the paragraph of the statute respecting storage of gasoline is not to be read in connection with section respecting kerosene and fuel. Town of Utica v. State, 166 Miss. 565, 148 So. 635, 1933 Miss. LEXIS 397 (Miss. 1933).

7. Construction and application.

Solvent used in manufacture of turpentine and kindred products which was not used in propelling motor vehicles and was not practically and commercially usable therein held not subject to excise tax under statute as a “gasoline” on ground that it was “usable in propelling motor vehicles,” where to make the solvent so usable would make the cost more than double the cost of gasoline, the word “usable” meaning that which could be used and is convenient and practicable for use. Dixie Pine Products Co. v. Dyer, 178 Miss. 227, 172 So. 145, 1937 Miss. LEXIS 178 (Miss. 1937).

Statute defining “motor vehicle” for purpose of regulating motor vehicles held not persuasive in interpretation of term “motor vehicle” as used in statute imposing motor vehicle fuel tax. State ex rel. Rice v. Louisiana Oil Corp., 174 Miss. 585, 165 So. 423, 1936 Miss. LEXIS 202 (Miss. 1936).

“Tractor” generating motive power from motor fuel oil held “motor vehicle” within statute imposing tax on dealer in motor vehicle fuels to be used on highways. State ex rel. Rice v. Louisiana Oil Corp., 174 Miss. 585, 165 So. 423, 1936 Miss. LEXIS 202 (Miss. 1936).

§ 27-55-7. Application for permit; bond.

Before any person shall engage in business as a distributor of gasoline in this state, he shall first make application to the commission, upon forms prescribed by the commission, for a permit to engage in said business.

If said application is approved by the commission, the applicant shall enter into a good and sufficient surety bond, written by a company qualified to write such bonds in this state. The bond shall be made payable to the State of Mississippi in a sum of not less than One Thousand Dollars ($1,000.00) nor more than Two Hundred Fifty Thousand Dollars ($250,000.00), the amount to be determined by the commission; or, in lieu thereof, the applicant may deposit with the commission a cash bond in the amount so determined. A personal bond in the amount so determined shall also be acceptable in lieu of a surety bond if the same is adequately secured by the pledge or assignment of a pledgeable or assignable bond or bonds of the State of Mississippi or the United States Government. Such bond or bonds shall be in an amount not to exceed Two Hundred Fifty Thousand Dollars ($250,000.00), and not to exceed the gasoline tax estimated to become due by the said distributor of gasoline for any ninety-day period. The bond herein required shall be increased within the limits hereinabove set forth from time to time if deemed insufficient by the commission, giving to the distributor of gasoline fifteen (15) days’ notice, in writing, to increase said bond, said notice to state the amount of increase demanded.

The condition of said bond shall be that the distributor of gasoline shall fully comply with all laws pertaining to distributors of gasoline and pertaining to the transportation of gasoline as regulated by this article, and that he shall pay the gasoline tax and the penalties provided. Provided, however, any person who, prior to January 1, 1970, has furnished bond to meet the requirements of any petroleum tax law administered by the commission, shall not be required to furnish an additional bond provided his existing bond is adequate, but such person shall be subject to all the other provisions of this article regulating and governing distributors of gasoline.

Provided further, that any person who purchases all of his gasoline on a tax-paid basis and from a qualified bonded distributor of gasoline for sale or distribution to retailers for resale to consumers shall not be required to make bond for said gasoline purchased, but shall be subject to all the other provisions of this article regulating and governing distributors of gasoline.

HISTORY: Codes, 1942, § 10076-03; Laws, 1969 Ex Sess, ch. 58, § 3; Laws, 1981, ch. 468, § 2, eff from and after July 1, 1981.

Cross References —

Application of this section to the definition of “bonded distributor” for the purpose of the underground storage tank act, see §49-17-403.

RESEARCH REFERENCES

Am. Jur.

8B Am. Jur. Legal Forms 2d, Garages, Service Stations, and Parking Facilities, § 128:15 (bond of gasoline distributor).

CJS.

53 C.J.S., Licenses §§ 70-72.

JUDICIAL DECISIONS

I. UNDER CURRENT LAW.

1.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. In general.

7. Collection of tax.

I. UNDER CURRENT LAW.

1.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. In general.

An original bonded distributor may sell gasoline to a subsequent bonded distributor in the state on the assumption that a sufficient bond has been required of the subsequent distributor to protect the interests of the state. Mize v. Republic Oil Refining Co., 199 Miss. 292, 24 So. 2d 741, 1946 Miss. LEXIS 197 (Miss. 1946).

Promise, voluntarily made in bond executed for privilege of selling gasoline, to pay attorney’s fees and other expenses incurred in collecting privilege tax and penalty held enforceable, although not required by statute. Treas v. Price, 167 Miss. 121, 146 So. 630, 1933 Miss. LEXIS 88 (Miss. 1933).

7. Collection of tax.

Original bonded distributor in state who sold gasoline to another bonded distributor was entitled to credit for excise tax paid to the motor vehicle commissioner under Code 1942, § 10017, notwithstanding that the commissioner failed to collect the tax from the subsequent bonded distributor because of insolvency and the insufficient size of the latter distributor’s bond. Mize v. Republic Oil Refining Co., 199 Miss. 292, 24 So. 2d 741, 1946 Miss. LEXIS 197 (Miss. 1946).

§ 27-55-9. Permit; revocation; injunction.

If the commission approves the application and bond it shall issue a permit authorizing said applicant to engage in business as a bonded distributor of gasoline and said permit shall not be assignable or otherwise transferable. Said permit may be revoked for any single business location or all such locations by the commission at any time upon ten (10) days’ written notice, if said distributor of gasoline shall fail to pay the gasoline tax and penalties due within the time provided by law, or shall fail in any way to comply with all of the provisions of this article, but such cancellation shall not relieve said distributor of gasoline or his sureties from liability on his distributor’s bond. No permit shall be issued to any applicant who is in arrears or default to this state, or any subdivision thereof, for any taxes. All gasoline distributors’ permits, letters or certificates which have been heretofore issued under the provisions of the laws administered by the commission and which are valid and outstanding on January 1, 1970, shall remain in full force and effect until they are either replaced with a gasoline distributor’s permit, or until they are revoked or cancelled by the commission.

Any person who shall engage in the business of a distributor of gasoline without a permit, letter or certificate having first been obtained as provided herein, or after any permit, letter or certificate granted a distributor of gasoline has been revoked, shall forfeit all right to do business as a distributor of gasoline in this state for a period of not less than one (1) year nor more than five (5) years. It shall be the duty of the commission, when it shall have knowledge that a person is engaging in business as a distributor of gasoline without a valid permit, letter or certificate, to proceed to prevent by injunction or otherwise the continuance of said business, and any judge or chancellor, now authorized to grant injunctions, shall have the power to grant an injunction enjoining the continuance of said business for not less than one (1) year nor more than five (5) years.

HISTORY: Codes, 1942, § 10076-04; Laws, 1969 Ex Sess, ch. 58, § 4; Laws, 1981, ch. 468, § 3, eff from and after July 1, 1981.

Cross References —

Injunctions generally, see §11-13-1 et seq.

Application for permit, see §27-55-7.

RESEARCH REFERENCES

Am. Jur.

51 Am. Jur. 2d, Licenses and Permits §§ 88, 90, 91, 93, 95.

16 Am. Jur. Pl & Pr Forms (Rev), Licenses and Permits, Forms 21 et seq. (proceedings relating to grant or refusal of license).

16 Am. Jur. Pl & Pr Forms (Rev), Licenses and Permits, Forms 41 et seq. (proceedings relating to suspension or revocation of license).

16 Am. Jur. Pl & Pr Forms (Rev), Licenses and Permits, Form 73 (defense of exemption in action to collect license fee).

CJS.

53 C.J.S., Licenses §§ 82-99.

JUDICIAL DECISIONS

I. UNDER CURRENT LAW.

1.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. In general.

7. Injunction.

I. UNDER CURRENT LAW.

1.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. In general.

Attorney general’s agreement to sale of gasoline and payment of proceeds to sheriff by one enjoined from selling it without permit was competent evidence in mitigation of seller’s conduct in violating injunction, but not justification therefor. Hanna v. State, 169 Miss. 314, 153 So. 371, 1934 Miss. LEXIS 57 (Miss. 1934).

Court’s cancellation, on final decree enjoining sale of gasoline without tax, of bond for accounting given by defendants on dissolution of temporary injunction, held error. State ex rel. Rice v. Terry, 167 Miss. 558, 146 So. 140, 1933 Miss. LEXIS 85 (Miss. 1933).

7. Injunction.

Bill alleging defendants’ sale of gasoline, notwithstanding state auditor’s notice of revocation of their permit for nonpayment of excise tax, held sufficient to support decree pro confesso and writ of injunction thereon, though not alleging ten days’ notice of intention to revoke license; allegation as to notice being amendable on objection, if defective. Hanna v. State, 169 Miss. 314, 153 So. 371, 1934 Miss. LEXIS 57 (Miss. 1934).

Attorney general’s bill of complaint, praying injunction against sale of gasoline without permit, held not defective in not alleging that state would suffer irreparable injury without injunction; injury vel non to state being immaterial. Hanna v. State, 169 Miss. 314, 153 So. 371, 1934 Miss. LEXIS 57 (Miss. 1934).

Writ of injunction against sale of gasoline without permit is not entirely void because command thereof is broader than statute and prayer in bill of complaint, but remains good as to portion prohibiting acts forbidden by statute. Hanna v. State, 169 Miss. 314, 153 So. 371, 1934 Miss. LEXIS 57 (Miss. 1934).

§ 27-55-11. Excise tax on gasoline and blend stock.

Any person in business as a distributor of gasoline or who acts as a distributor of gasoline, as defined in this article, shall pay for the privilege of engaging in such business or acting as such distributor an excise tax equal to Eighteen Cents (18¢) per gallon until the date specified in Section 65-39-35, and Fourteen and Four-tenths Cents (14.4¢) per gallon thereafter, on all gasoline and blend stock stored, sold, distributed, manufactured, refined, distilled, blended or compounded in this state or received in this state for sale, use on the highways, storage, distribution, or for any purpose.

Any person in business as a distributor of aviation gasoline, or who acts as a distributor of aviation gasoline, shall pay for the privilege of engaging in such business or acting as such distributor an excise tax equal to Six and Four-tenths Cents (6.4¢) per gallon on all aviation gasoline stored, sold, distributed, manufactured, refined, distilled, blended or compounded in this state or received in this state for sale, storage, distribution or for any purpose.

The excise taxes collected under this section shall be paid and distributed in accordance with Section 27-5-101.

The tax herein imposed and assessed shall be collected and paid to the State of Mississippi but once in respect to any gasoline. The basis for determining the tax liability shall be the correct invoiced gallons, adjusted to sixty (60) degrees Fahrenheit at the refinery or point of origin of shipment when such shipment is made by tank car or by motor carrier. The point of origin of shipment of gasoline transported into this state by pipelines shall be deemed to be that point in this state where such gasoline is withdrawn from the pipeline for storage or distribution, and adjustment to sixty (60) degrees Fahrenheit shall there be made. The basis for determining the tax liability on gasoline shipped into this state in barge cargoes and by pipeline shall be the actual number of gallons adjusted to sixty (60) degrees Fahrenheit unloaded into storage tanks or other containers in this state, such gallonage to be determined by measurement and/or gauge of storage tank or tanks or by any other method authorized by the commission. The tank or tanks into which barge cargoes of gasoline are discharged, or into which gasoline transported by pipeline is discharged, shall have correct gauge tables listing capacity, such gauge tables to be prepared by some recognized calibrating agency and to be approved by the commission.

The tax levied herein shall accrue at the time gasoline is withdrawn from a refinery in this state except when withdrawal is by pipeline, barge, ship or vessel. The refiner shall pay to the commission the tax levied herein when gasoline is sold or delivered to persons who do not hold gasoline distributor permits. The refiner shall report to the commission all sales and deliveries of gasoline to bonded distributors of gasoline. The bonded distributor of gasoline who purchases, receives or acquires gasoline from a refinery in this state shall report such gasoline and pay the tax levied herein.

Gasoline imported by common carrier shall be deemed to be received by the distributor of gasoline, and the tax levied herein shall accrue, when the car or tank truck containing such gasoline is unloaded by the carrier.

With respect to distributors or other persons who bring, ship, have transported, or have brought into this state gasoline by means other than through a common carrier, the tax accrues and the tax liability attaches on the distributor or other person for each gallon of gasoline brought into the state at the time when and at the point where such gasoline is brought into the state.

The tax levied herein shall accrue on blend stock at the time it is blended with gasoline. The blender shall pay to the commission the tax levied herein when blend stock is sold or delivered to persons who do not hold gasoline distributor permits. The blender shall report to the commission all sales and deliveries of blend stock to bonded distributors of gasoline. The bonded distributor of gasoline who purchases, receives or acquires blend stock from a blender in this state shall report blend stock and pay the tax levied herein.

HISTORY: Codes, 1942, § 10076-05; Laws, 1969 Ex Sess, ch. 58, § 5; Laws, 1972, ch. 485, § 1; Laws, 1981, ch. 464, § 27; Laws, 1984, ch. 446 § 2; Laws, 1987, ch. 322, § 6; Laws, 1991, ch. 384, § 2; Laws, 1994, ch. 557, § 18, eff from and after July 1, 1994.

Editor’s Notes —

Laws of 1981, ch. 464, § 30, effective July 1, 1981, provides as follows:

“SECTION 30. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the gasoline excise tax laws prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of the gasoline excise tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1984, ch. 446, § 6, effective July 1, 1984, provides as follows:

“SECTION 6. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the gasoline excise tax laws prior to July 1, 1984, whether such assessments, appeals, suits, claims or actions shall have been begun before such date or shall thereafter be begun; and the provisions of the gasoline excise tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to July 1, 1984, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1987, ch. 322, § 32, effective July 1, 1987, provides as follows:

“SECTION 32. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the tax laws amended by this act prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of such tax laws as amended by this act are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and execution of any warrant under such laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1991, ch. 384, § 6, effective from and after July 1, 1991, provides as follows:

“SECTION 6. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 59, Mississippi Code of 1972, prior to July 1, 1991, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1991, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1991, or for the filing of reports and the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

See Section 65-39-35 for events which must occur for reductions in certain taxes and rates to take effect.

Cross References —

Apportionment by state tax commission of taxes imposed by this section, see §27-5-101.

Ad valorem tax exemption of oil, gas, and other petroleum products refined in state, see §27-31-19.

Definition of “blend stock”, see §27-55-5.

Exemption from taxes levied under this section for federal, state and local governments and political subdivisions, see §27-55-12.

Right of a permittee, in computing the amount of tax due, to take a credit for all payments of taxes levied in this section, see §27-61-11.

Requirement that certain records be maintained with respect to the taxes levied by this section, see §27-61-12.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 524 et seq.

JUDICIAL DECISIONS

I. UNDER CURRENT LAW.

1. In general.

2. Construction and application.

3.-10. [Reserved for future use.]

II. UNDER FORMER LAW.

11. In general.

12. Applicability of tax to public contractors.

13. Effect on interstate commerce.

14. Enforcement of tax.

I. UNDER CURRENT LAW.

1. In general.

Federal and state excise taxes on the sale of gasoline are taxes against the producer. Gurley v. Rhoden, 288 So. 2d 868, 1974 Miss. LEXIS 1880 (Miss. 1974), aff'd, 421 U.S. 200, 95 S. Ct. 1605, 44 L. Ed. 2d 110, 1975 U.S. LEXIS 11 (U.S. 1975).

2. Construction and application.

The denial of the deduction of state and federal gasoline excise taxes in computing the gross proceeds of retail sales of gasoline for purposes of the state sales tax is not unconstitutional. Gurley v. Rhoden, 421 U.S. 200, 95 S. Ct. 1605, 44 L. Ed. 2d 110, 1975 U.S. LEXIS 11 (U.S. 1975).

For the purpose of computing the state sales tax, federal and state excise taxes on the sale of gasoline are properly includable. Gurley v. Rhoden, 288 So. 2d 868, 1974 Miss. LEXIS 1880 (Miss. 1974), aff'd, 421 U.S. 200, 95 S. Ct. 1605, 44 L. Ed. 2d 110, 1975 U.S. LEXIS 11 (U.S. 1975).

3.-10. [Reserved for future use.]

II. UNDER FORMER LAW.

11. In general.

The tax imposed by this statute [Code 1942, § 10016] is in reality paid by the consumer as a tax for the use of public highways; initial collection from the wholesaler is only a guarantee against black market maneuvers. State ex rel. Rice v. Republic Oil Refining Co., 202 Miss. 688, 32 So. 2d 290, 1947 Miss. LEXIS 331 (Miss. 1947).

The term “correct invoiced gallons” means that the tax is imposed upon the number of gallons invoiced at the refinery or point of origin of shipment as a basis, which basis is correct only after the actual number of gallons actually delivered into the state has been determined; it is this actual number of gallons delivered, whether that number be greater or smaller than the invoiced gallons, which is subject to the tax imposed. State ex rel. Rice v. Republic Oil Refining Co., 202 Miss. 688, 32 So. 2d 290, 1947 Miss. LEXIS 331 (Miss. 1947).

The 2 percent deduction in gallonage provided for in Code 1942, § 10018, is in its ultimate effect an allowance to the retailer, who for his actual gallonage received, deducts the 2 percent which is then passed back to the wholesaler, and is not for any such use as a device to correct the original shipper’s invoice. State ex rel. Rice v. Republic Oil Refining Co., 202 Miss. 688, 32 So. 2d 290, 1947 Miss. LEXIS 331 (Miss. 1947).

It was never intended by the legislature that the 2 percent deduction provided for in Code 1942, § 10018, would act as a corrective of the differential in gallonage between that invoiced and that actually unloaded in the storage tanks in the state. State ex rel. Rice v. Republic Oil Refining Co., 202 Miss. 688, 32 So. 2d 290, 1947 Miss. LEXIS 331 (Miss. 1947).

The provisions of this section [Code 1942, § 10016] pertaining to bonded distributors was enacted to enable a bonded distributor receiving gasoline for sale in the state to sell gasoline to a subsequent bonded distributor without requiring at the time of the sale the payment of the tax by the subsequent distributor to the original distributor. Mize v. Republic Oil Refining Co., 199 Miss. 292, 24 So. 2d 741, 1946 Miss. LEXIS 197 (Miss. 1946).

An original bonded distributor may sell gasoline to a subsequent bonded distributor in the state on the assumption that a sufficient bond has been required of the subsequent distributor to protect the interests of the state. Mize v. Republic Oil Refining Co., 199 Miss. 292, 24 So. 2d 741, 1946 Miss. LEXIS 197 (Miss. 1946).

Original bonded distributor in state who sold gasoline to another bonded distributor was entitled to credit for excise tax paid to the motor vehicle commissioner under this section [Code 1942, § 10016], notwithstanding that the commissioner failed to collect the tax from the subsequent bonded distributor because of insolvency and the insufficient size of the latter distributor’s bond. Mize v. Republic Oil Refining Co., 199 Miss. 292, 24 So. 2d 741, 1946 Miss. LEXIS 197 (Miss. 1946).

The effect of this statute [Code 1942, § 10016] was to amend the former enactment so as to continue the tax in force for the time and in the manner and to the amount imposed by the pre-existing statute which was brought forward in substantially the same language as originally imposed; accordingly, the absence of a saving clause could not affect liability and collection of privilege or excise taxes accruing prior to the effective date of the statute and under the former enactment as against a municipality for fuel oil purchased by it from outside the state. City of Belzoni v. State, 186 Miss. 623, 191 So. 657, 1939 Miss. LEXIS 268 (Miss. 1939).

Tractors used in repair of existing roads held “used upon highways” within statute imposing tax on sale of motor vehicle fuel used on highways. State ex rel. Rice v. Louisiana Oil Corp., 174 Miss. 585, 165 So. 423, 1936 Miss. LEXIS 202 (Miss. 1936).

An earlier statute, Laws, 1932 ch. 93, §§ 1, 2, 6, was construed as levying a tax on storage of gasoline but not on storage of kerosene and fuel oil, and as levying an excise gallonage tax on kerosene and fuel oil merely on those products in hands of persons engaged in business of selling or distributing them, and therefore as not levying a tax on fuel oil upon which tax was not previously paid, used by municipality for its own purposes, in electric plant and not on streets or highways, and not sold or blended. Town of Utica v. State, 166 Miss. 565, 148 So. 635, 1933 Miss. LEXIS 397 (Miss. 1933).

Where manner in which filling station operator as agent of unincorporated association organized to permit members to obtain gasoline without paying privilege tax differed in no material respect from that in which operator would have handled gasoline as ordinary retail dealer, operator held liable for tax. Treas v. Price, 167 Miss. 121, 146 So. 630, 1933 Miss. LEXIS 88 (Miss. 1933).

12. Applicability of tax to public contractors.

The Constitution immunizes the United States and its property from taxation by the states, but it does not forbid a tax whose legal incidence is upon a contractor doing business with the United States, even though the economic burden of the tax, by contract or otherwise, is borne by the United States. United States v. Sharp, 302 F. Supp. 668, 1969 U.S. Dist. LEXIS 10964 (S.D. Miss. 1969).

Liability of dealer for motor vehicle fuel tax sold for use in tractors used in repairing highways under contract with county held not affected by fact that imposition of tax imposed additional burden on county. State ex rel. Rice v. Louisiana Oil Corp., 174 Miss. 585, 165 So. 423, 1936 Miss. LEXIS 202 (Miss. 1936).

State held not estopped from collecting motor vehicle fuel tax and penalties on sale of fuel for use in tractors used in repair of highways under contract with county because contract was entered into under departmental construction of tax statute under which such fuel would be subject to lower rate of tax than that sued for as against contention that collection of higher rate of tax would constitute impairment of obligation of contract. State ex rel. Rice v. Louisiana Oil Corp., 174 Miss. 585, 165 So. 423, 1936 Miss. LEXIS 202 (Miss. 1936).

13. Effect on interstate commerce.

Privilege tax on gasoline neither sold nor distributed in package in which it was shipped from sister state, but only after it had been transferred therefrom and in broken quantities, held not objectionable as burden on interstate commerce. Treas v. Price, 167 Miss. 121, 146 So. 630, 1933 Miss. LEXIS 88 (Miss. 1933).

14. Enforcement of tax.

Judgment for tax collector for excise taxes on gasoline received and sold in state prior to June 1, 1932, “in full of all claims and demands of the plaintiff against the defendant, as set forth in the original and all amended declarations of this cause,” but expressly excluding adjudication of claim of tax collector as to the “three percent. differential and the tax thereon,” was res judicata of an action to recover excise taxes on gasoline not reported to state auditor prior to November 27, 1931, where no fraud was shown, and judgment included same period of time, same parties, same issues, was rendered by court of competent jurisdiction, and was on its face res judicata. Pan American Petroleum Corp. v. Gully, 179 Miss. 847, 175 So. 185, 1937 Miss. LEXIS 29 (Miss. 1937).

Attorney general’s stipulation, subject to sheriff’s approval, for sale of gasoline and payment of proceeds to sheriff by one enjoined from selling gasoline until payment of excise tax, did not justify violation of injunction, where sheriff’s approval of stipulation was not shown nor any reason given for not obtaining it. Hanna v. State, 169 Miss. 314, 153 So. 371, 1934 Miss. LEXIS 57 (Miss. 1934).

§ 27-55-12. Exemption from excise taxes on gasoline, diesel fuel and compressed gas.

  1. The United States government, the State of Mississippi, counties, municipalities, school districts and all other political subdivisions of the state, and volunteer fire departments chartered under the laws of the State of Mississippi as nonprofit corporations shall be exempt from excise taxes on gasoline, special fuel and compressed gas as follows:
    1. From the excise tax rate in excess of Nine Cents (9¢) per gallon of gasoline and from the excise tax rate in excess of One Cent (1¢) per gallon of aviation gasoline levied under Section 27-55-11, Mississippi Code of 1972, Five and Four-tenths Cents (5.4¢) thereof shall be exempt as provided in Section 27-55-19, Mississippi Code of 1972.
    2. From the excise tax rate in excess of Ten Cents (10¢) per gallon of special fuel levied at Eighteen Cents (18¢) per gallon under Sections 27-55-519 and 27-55-521, Four and Three-fourths Cents (4.75¢) thereof shall be exempt.
    3. From the excise tax rate in excess of One Cent (1¢) per gallon of special fuel taxed at Five and Three-fourths Cents (5.75¢) per gallon and from the excise tax rate in excess of One-half Cent (1/2¢) per gallon of special fuel used in aircraft levied under Section 27-55-519, Four and Three-fourths Cents (4.75¢) thereof shall be exempt.
    4. From the portion of the excise tax rate on compressed gas used as a motor fuel that exceeds the rate of tax in effect on June 30, 1987, Three Cents (3¢) thereof shall be exempt.
  2. The exemption provided in subsection (1) of this section for sales of gasoline, special fuel and compressed gas to volunteer fire departments shall apply only to sales of gasoline, special fuel and compressed gas for use in a vehicle owned by a volunteer fire department and used for department purposes.
  3. The exemption provided in subsection (1) of this section for sales of gasoline, special fuel and compressed gas also shall apply to sales of gasoline, special fuel and compressed gas to an entity described in Section 27-51-41(2)(u) for use in buses and other motor vehicles that are exempt from ad valorem taxation under Section 27-51-41(2)(u).
  4. Any person other than a bonded distributor of gasoline, bonded distributor of special fuel or bonded distributor of compressed gas who sells or delivers any gasoline, special fuel or compressed gas, subject to the exemption set forth in this section, is required to obtain credit for such exemption from a bonded distributor of gasoline, special fuel or compressed gas.

HISTORY: Laws, 1987, ch. 527, § 2; Laws, 1999, ch. 461, § 37; Laws, 2006, ch. 467, § 1; Laws, 2010, ch. 502, § 2, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 1999, ch. 461, §§ 50, 51, effective July 1, 1999, provide:

“SECTION 50. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 61, Mississippi Code of 1972, prior to July 1, 1999, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1999, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1999, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.

“SECTION 51. Section 36 of this act shall take effect and be in force from and after September 1, 1999. The remainder of this act shall take effect and be in force from and after July 1, 1999.”

Laws of 2006, ch. 467, § 2 effective July 1, 2006, provides as follows:

“SECTION 2. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Chapter 55, Title 27, Mississippi Code of 1972, before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of Chapter 55, Title 27, Mississippi Code of 1972, are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The 2006 amendment inserted “and volunteer fire departments chartered under the laws of the State of Mississippi as nonprofit corporations” following “subdivisions of the state” in (1); added (2); redesignated former (2) as present (3); and substituted “bonded distributor” for “bonded distribution” near the end of (3).

The 2010 amendment added present (3) and redesignated former (3) as (4).

Cross References —

Exemption of federal, state and local governments and political subdivisions from portion of gasoline excise tax, see §27-55-19.

OPINIONS OF THE ATTORNEY GENERAL

A nonprofit Mississippi corporation organized and existing for the purpose of providing public ambulance service is not a political subdivision of the state and, therefore, is not entitled to the exemptions from gasoline and motor fuel taxes provided by the statute. Oliver, April 10, 1998, A.G. Op. #98-0183.

§ 27-55-13. Monthly report and remittances.

For the purpose of determining the amount of his liability for the tax imposed by this article, each bonded distributor of gasoline shall, not later than the twentieth day of the month next following the month in which this article becomes effective, and not later than the twentieth day of each month thereafter, file with the commission a monthly report which shall include a statement of the number of gallons of gasoline or blend stock received by such distributor within this state during the preceding calendar month, and such other information as may be reasonably necessary for the proper administration of this article.

At the time of filing each monthly report with the commission, a distributor may take a credit for the number of gallons of gasoline that he purchased during the preceding calendar month from a distributor who pays the excise tax imposed by this article on such gasoline.

At the time of filing each monthly report with the commission, each distributor of gasoline shall pay to the commission the full amount of the gasoline tax due from such distributor for the preceding calendar month, less two percent (2%) to cover evaporation, shrinkage and other normal losses.

Reports and payments sent to the commission by mail must be postmarked by the due date in order to be considered timely filed, except when the due date falls on a weekend or holiday, in which case such reports and payments must be postmarked by the first working day following the due date in order to be considered timely filed.

The monthly report of the distributor of gasoline shall be prepared and filed with the commission on forms prescribed by the commission, or the distributor of gasoline may, with the approval of the commission, furnish the required information on machine-prepared schedules. Such monthly reports or schedules shall be signed by the distributor or his duly authorized agent and shall contain a declaration that the statements contained therein are true and correct and are made under the penalty of perjury.

HISTORY: Codes, 1942, § 10076-06; Laws, 1969 Ex Sess, ch. 58, § 6; Laws, 1981, ch. 468, § 4; Laws, 1991, ch. 384, § 3; Laws, 1996, ch. 306, § 1; Laws, 1998, ch. 457, § 2, eff from and after passage (approved March 23, 1998).

Editor’s Notes —

Laws of 1991, ch. 384, § 6, effective from and after July 1, 1991, provides as follows:

“SECTION 6. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 59, Mississippi Code of 1972, prior to July 1, 1991, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1991, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1991, or for the filing of reports and the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1996, ch. 306, § 13, effective July 1, 1996, provides as follows:

“SECTION 13. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the gasoline and motor fuel tax, oil tax and liquefied compressed gas tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the gasoline and motor fuel tax, oil tax and liquefied compressed gas tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 1998, ch. 457, § 7, effective March 23, 1998, provides:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the gasoline and other motor fuel and oil tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the gasoline, other motor fuel and oil tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Cross References —

Crime of perjury, see §97-9-59.

§ 27-55-15. Report from person not bonded as distributor of gasoline.

Every person, other than a bonded distributor of gasoline, who shall purchase, or otherwise acquire gasoline within this state on which the tax has not been paid or covered by a bond of a distributor of gasoline, or otherwise exempt, shall be subject, with respect to such gasoline, to all the provisions that apply to a bonded distributor of gasoline and shall be further subject to the additional penalties hereinafter provided.

HISTORY: Codes, 1942, § 10076-07; Laws, 1969 Ex Sess, ch. 58, § 7, eff from and after January 1, 1970.

JUDICIAL DECISIONS

I. UNDER CURRENT LAW.

1.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. In general.

7. Deduction.

8. Limitation period.

9. Penalty.

I. UNDER CURRENT LAW.

1.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. In general.

Statute fixing date for payment of license taxes on distributors of petroleum products and imposing penalty for failure to timely pay taxes does not violate due-process clause or any other provision of constitution. Texas Co. v. Dyer, 179 Miss. 135, 174 So. 80, 1937 Miss. LEXIS 13 (Miss. 1937).

7. Deduction.

The 2 per cent deduction in gallonage is in its ultimate effect an allowance to the retailer, who for his actual gallonage received, deducts the 2 per cent which is then passed back to the wholesaler, and is not for any such use as a device to correct the original shipper’s invoice. State ex rel. Rice v. Republic Oil Refining Co., 202 Miss. 688, 32 So. 2d 290, 1947 Miss. LEXIS 331 (Miss. 1947).

It was never intended by the legislature that the 2 per cent deduction provided herein would act as a corrective of the differential in gallonage between that invoiced and that actually unloaded into storage tanks in the state. State ex rel. Rice v. Republic Oil Refining Co., 202 Miss. 688, 32 So. 2d 290, 1947 Miss. LEXIS 331 (Miss. 1947).

8. Limitation period.

While § 59, ch. 264, Laws of 1946 (Code 1942, § 10013-59) might be construed as containing saving clause only in favor of state for collection of fines, penalties, damages and taxes under the repealed statute, nevertheless if it preserved right of taxpayer for credit or deduction on account of erroneous overpayment made while prior law was in effect, such right is subject to one year limitation for presenting the claim as provided by this section [Code 1942, § 10013-07]. McCullen v. Sinclair Refining Co., 207 Miss. 71, 41 So. 2d 382, 1949 Miss. LEXIS 317 (Miss. 1949).

Claim for allowance of credit for overpayments of gasoline and oil taxes between May 1, 1942 and March 31, 1946, was barred by the one-year limitation provision of § 7, ch. 264, Laws of 1946 (see Code 1942, § 10013-07), which chapter repealed the prior law on the subject, where such a claim was not presented within such one-year period or within one year after the effective date of the repealing statute. McCullen v. Sinclair Refining Co., 207 Miss. 71, 41 So. 2d 382, 1949 Miss. LEXIS 317 (Miss. 1949).

Claim for allowance of credit for overpayments of gasoline and oil taxes between May 1, 1942 and March 31, 1946, when prior law was in effect, was barred by the one-year limitation provision of this section [Code 1942, § 10013-07], where such claim was not presented within such limitation period or within one year after the effective date of chapters 237 and 264, Laws of 1946, which repealed the prior law. McCullen v. Sinclair Refining Co., 207 Miss. 71, 41 So. 2d 382, 1949 Miss. LEXIS 317 (Miss. 1949).

9. Penalty.

Where employee of distributor of gasoline, kersoene, and other products went to post office on 15th day of May, 1936, for purpose of registering remittance covering license tax imposed on distributor, but finding registry window closed, did not mail remittance until May 16, as result of which remittance did not reach motor vehicle commissioner until Monday, May 18, distributor held liable for twenty per cent penalty imposed by statute for failure to pay tax on 15th. Texas Co. v. Dyer, 179 Miss. 135, 174 So. 80, 1937 Miss. LEXIS 13 (Miss. 1937).

Alleged fact that if gasoline tax remittance had been timely mailed, week-end bank clearance delay would have prevented state from receiving money until Monday, when remittance was actually received, and that therefore state was not delayed in use of money, did not preclude imposition of penalty. Texas Co. v. Dyer, 179 Miss. 135, 174 So. 80, 1937 Miss. LEXIS 13 (Miss. 1937).

§ 27-55-17. Repealed.

Repealed by Laws of 1982, ch. 438, § 18, effective from and after July 1, 1982.

[Codes, 1942, § 10076-08; Laws, 1969 Ex Sess, ch. 58, § 8]

Editor’s Notes —

Former §27-55-17 provided for the comptroller to determine the amount of gasoline received.

§ 27-55-19. Gasoline taxes; exemptions.

There shall not be included in the measure of the tax levied hereunder any gasoline:

Sold or delivered by a bonded distributor of gasoline to a second bonded distributor of gasoline within this state, but nothing in this exclusion shall exempt the second bonded distributor of gasoline from paying the tax, unless the second bonded distributor of gasoline sells or delivers said gasoline to a third bonded distributor of gasoline in which event the third bonded distributor of gasoline shall be liable for the tax.

Sold to the United States government for use of the Armed Forces only, and delivered in quantities of not less than four thousand (4,000) gallons. Any exemption provided in this paragraph (b) may be deducted without the prior approval of the department, provided that satisfactory proof of such exemption shall be furnished to the department. However, such exemption may be disallowed by the department if the distributor fails to furnish satisfactory proof of such exemption to the department.

Exported to a destination beyond the borders of this state by a bonded distributor of gasoline when the tax on such gasoline has been paid or on which the tax liability imposed by this article has accrued against such bonded distributor. Any exemption provided in this paragraph (c) may be deducted without the prior approval of the department, provided that satisfactory proof of such exemption shall be furnished to the department; however, such exemption may be disallowed by the department if the distributor fails to furnish satisfactory proof of such exemption to the department within ninety (90) days from the sale or delivery of the gasoline.

Exported by any person to a destination beyond the borders of this state in quantities of not less than three thousand (3,000) gallons by ship, vessel, barge, railroad tank car, or pipeline, or by tank truck if such tank truck is operated by a common or contract carrier.

Imported by, or sold to, any refiner or processor in this state for the purpose of being refined or further processed.

Sold to any manufacturer for blending or compounding to the end that it becomes a component part of any manufactured product, or where used as a processing agent in the treatment of raw material in manufacturing a product which does not fall within the meaning of the term “gasoline” as defined in this article.

Sold or delivered to be used for test purposes at any regularly established testing laboratory in this state.

Except as provided in paragraphs (b) and (c) above, evidence of exempt transactions provided in this section and subsections thereof, satisfactory to the department, shall be submitted by the distributor desiring an allowance of said exemptions to the department with the payment of the excise tax on the gasoline on which the exemption is claimed. If the department decides that the distributor is entitled to the exemption and allowance claimed, it shall notify said distributor in writing of such allowance. The distributor shall then be allowed to deduct from the payments made in his next monthly report, after said allowance, the amount of tax which he paid on this exempted gasoline which amount shall be arrived at by taking the amount of exempted gasoline minus two percent (2%) allowed for evaporation, shrinkage and other losses on gasoline, and multiplying the remainder by the amount of excise tax per gallon. In cases where the amount of such tax cannot be absorbed on the estimated tax liability of the person making such payments during the next six (6) months, the amount shall be refunded to the taxpayer. Such amount shall be certified to the State Auditor of Public Accounts by the department. The said Auditor is hereby authorized to make such investigation and audit of the claim as he finds necessary. If he finds that the department is correct in its determination, the Auditor may issue his warrant to the State Treasurer in favor of the taxpayer for the amount of tax erroneously paid, such refunds to be made from current gasoline, or special fuel tax collections.

Except as otherwise provided in this section, in order to claim exemptions provided for under this article, the distributor of gasoline must file claims therefor within three (3) years from the date of sale or delivery; otherwise, claims for such exemptions shall be disallowed.

In case gasoline and special fuel on which the tax has been previously paid are accidentally mixed, the distributor of gasoline or other person owning such mixture may ship the mixture out of the State of Mississippi, or to a Mississippi refinery, and may claim credit for the gasoline and/or special fuel tax on the gasoline and special fuel so mixed. The distributor of gasoline or other person may also ship the mixture to a barge or pipeline storage terminal within the State of Mississippi to be brought up to gasoline specifications, or lowered to special fuel specifications, as the case might be, under the supervision of a representative of the department. It shall be the duty of the distributor of gasoline or other person to whom the mixed product belongs to notify the department immediately after knowledge that the mixture has occurred.

In case the distributor of gasoline or other person elects to ship the mixture to a barge or pipeline terminal for storage within this state, the department shall supervise the unloading of the mixture.

In order to perfect a claim for credit for the tax on the gasoline and special fuel constituting any such mixture, the distributor of gasoline or other person making the claim shall do so in writing and shall furnish proof satisfactory to the department that the mixture was either shipped out of this state or to a refinery or other approved place of storage within this state. The department shall notify the claimant, in writing, whether or not his claim is approved, and, if approved, the claimant may deduct the amount of the claim from his next tax report. No such claim shall be allowed unless filed within three (3) years after the date of such accidental mixture. Bonded distributors of gasoline having no gasoline tax liability with the department may assign such tax credit to a bonded distributor of gasoline having such tax liability.

No tax liability shall accrue against the operator of a refinery when shipments of gasoline are made from such refinery, either by common carrier or by tank trucks owned and operated by the operator of said refinery, to a tax-exempt account within this state or to another refinery within this state.

Provided, however, that when gasoline is withdrawn from the storage tank of a refiner or processor on which the tax is paid on such gasoline and it or any part thereof cannot be delivered to a purchaser, said refiner or processor may deduct the tax on all or that portion of such gasoline not delivered to a purchaser from its next gasoline distributor’s tax report; provided that such refiner or processor submits with such tax report: (1) a written report setting forth the reasons why such delivery could not be made, and (2) proof or evidence satisfactory to the department that the tax in question had theretofore been paid to the department, and (3) proof or evidence satisfactory to the department that the nondelivered gasoline was actually returned to the refinery or processor from which it was taken for the purpose of delivering it to a purchaser; and provided further, that immediately upon ascertainment by the refiner or processor that said gasoline cannot be delivered, he or it shall immediately notify the department of this fact and before moving his or its truck or other means of transporting said gasoline from the intended point of delivery; and should the department desire to inspect said truck, or other means of conveyance, such refiner or processor shall arrange for such inspection at the point or at such other point that may be designated by the department.

The United States government, the State of Mississippi, counties, municipalities, school districts and all other political subdivisions of the state, and entities described in Section 27-55-12(3) shall be exempt from Five and Four-tenths Cents (5.4¢) of the portion of the gasoline excise tax rate which exceeds Nine Cents (9¢) per gallon. Any exemption provided in this paragraph may be deducted without the prior approval of the department.

HISTORY: Codes, 1942, § 10076-09; Laws, 1969 Ex Sess, ch. 58, § 9; Laws, 1971, ch. 503, § 1; Laws, 1981, ch. 468, § 5; Laws, 1985, ch. 451, § 1; Laws, 1987, ch. 527, § 3; Laws, 1989, ch. 518, § 1; Laws, 1996, ch. 306, § 2; Laws, 1999, ch. 461, § 38; Laws, 2010, ch. 502, § 3, eff from and after July 1, 2010.

Editor’s Notes —

Section7-7-2 provides that the words “state auditor of public accounts,” “state auditor”, and “auditor” appearing in the laws of the state in connection with the performance of auditor’s functions transferred to the state fiscal management board, shall be the state fiscal management board, and, more particularly, such words or terms shall mean the state fiscal management board whenever they appear. Thereafter, Laws, 1989, chapter 532, § 2, amended §7-7-2 to provide that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer, and, more particularly, such words or terms shall mean the State Fiscal Officer whenever they appear. Subsequently, Laws, 1989, ch. 544, § 17, effective July 1, 1989, and codified as §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Laws of 1985, ch. 451, § 2, effective from and after July 1, 1985, provides as follows:

“SECTION 2. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the gasoline excise tax laws prior to July 1, 1985, whether such assessments, appeals, suits, claims or actions shall have been begun before such date or shall thereafter be begun; and the provisions of the gasoline excise tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to July 1, 1985, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1989, ch. 518, § 9, effective from and after July 1, 1989, provides as follows:

“SECTION 9. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1996, ch. 306, § 13, effective July 1, 1996, provides as follows:

“SECTION 13. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the gasoline and motor fuel tax, oil tax and liquefied compressed gas tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the gasoline and motor fuel tax, oil tax and liquefied compressed gas tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 1999, ch. 461, §§ 50, 51, effective July 1, 1999, provide:

“SECTION 50. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 61, Mississippi Code of 1972, prior to July 1, 1999, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1999, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1999, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.

“SECTION 51. Section 36 of this act shall take effect and be in force from and after September 1, 1999. The remainder of this act shall take effect and be in force from and after July 1, 1999.”

Amendment Notes —

The 2010 amendment, throughout (b), (c), (g) and the paragraphs following (g), substituted “department” for “commission”; and in the last paragraph, inserted “and entities described in Section 27-55-12(3).”

Cross References —

Exemption from taxes generally, see §27-31-1 et seq.

Ad valorem tax exemption of oil, gas, and other petroleum products refined in state, see §27-31-19.

Exemption of federal, state and local governments and political subdivisions from portion of excise taxes on gasoline, diesel fuel and compressed gas, see §27-55-12.

Exemption from taxes levied under this section for federal, state and local governments and political subdivisions, see §27-55-12.

Refunds of gasoline tax paid on gasoline used for nonhighway purposes, see §27-55-23.

Refund of gasoline tax or tax credit in case of loss of gasoline in bulk quantities while in transit or in storage, see §27-55-27.

Refund of gasoline taxes or penalties erroneously or illegally collected, see §27-55-45.

Applicability of this section to refund claims based on losses of lubricating oils, see §27-57-19.

Applicability of this section to refund of erroneously or illegally collected taxes on lubricating oils, see §27-57-33.

Application of this section to refunds of excess privilege tax payments by certain users of compressed gas, see §27-59-33.

Application of this section to refunds of unexpired portion of privilege tax payments by certain users of compressed gas, see §27-59-35.

Applicability of this section to refund of erroneously or illegally collected taxes on liquefied compressed gas, see §27-59-47.

Applicability of this section to the refund of erroneously or illegally collected user taxes on natural gas, compressed gas or locomotive fuels, see §27-59-319.

Applicability of this section to refund of illegal or erroneously collected taxes on interstate commercial carriers motor fuels, see §27-61-11.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 527.

CJS.

53 C.J.S., Licenses §§ 54, 56, 57.

JUDICIAL DECISIONS

I. UNDER CURRENT LAW.

1. In general.

2.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. In general.

7. Construction and application.

I. UNDER CURRENT LAW.

1. In general.

Action by gasoline distributor to recover refund of gasoline tax is subject to one year statute of limitations under §27-55-19, not to 3 year statute of limitations under §§27-55-45,27-73-1. Triangle Refineries, Inc. v. Mabus, 467 So. 2d 650, 1985 Miss. LEXIS 1956 (Miss. 1985).

2.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. In general.

The Constitution immunizes the United States and its property from taxation by the states, but it does not forbid a tax whose legal incidence is upon a contractor doing business with the United States, even though the economic burden of the tax, by contract or otherwise, is borne by the United States. United States v. Sharp, 302 F. Supp. 668, 1969 U.S. Dist. LEXIS 10964 (S.D. Miss. 1969).

Decision in Panhandle Oil Co. v. Mississippi, 277 U.S. 218, 72 L. Ed. 857, 48 S. Ct. 451, 56 A.L.R. 583 (revg 147 M 663, 112 So 584) that a tax (imposed by previous enactment, Laws of 1926, ch 119) measured by the quantity sold may not be imposed upon the privilege of selling gasoline to the federal government for use of its coast guard fleet or a veterans’ hospital which the United States is empowered by the constitution to maintain and operate was overruled in Alabama v. King & Boozer, 314 U.S. 1, 9, 86 L. Ed. 3, 6, 62 S. Ct. 43, 140 A.L.R. 615, in so far as it held that a tax, the economic burden of which falls upon the federal government, may not constitutionally be imposed by a state. Panhandle Oil Co. v. Mississippi ex rel. Knox, 277 U.S. 218, 48 S. Ct. 451, 72 L. Ed. 857, 1928 U.S. LEXIS 684 (U.S. 1928), limited, James v. Dravo Contracting Co., 302 U.S. 134, 58 S. Ct. 208, 82 L. Ed. 155, 1937 U.S. LEXIS 1131 (U.S. 1937), overruled in part, Alabama v. King & Boozer, 314 U.S. 1, 62 S. Ct. 43, 86 L. Ed. 3, 1941 U.S. LEXIS 1092 (U.S. 1941).

7. Construction and application.

The Federal Land Bank is an agency or instrumentality of the federal government within the meaning of this statute [Code 1942, § 10049]. Craig v. Federal Land Bank, 189 Miss. 309, 194 So. 589, 1940 Miss. LEXIS 95 (Miss. 1940).

A form prepared by the attorney general of the state, approved by the Federal Farm Loan Board, as a branch of the federal government having supervision of federal land banks, which was acted on by the state auditor allowing an exemption to the Federal Land Bank of New Orleans, constituted a substantial compliance with the statute; and the requirement that a form should be signed by an officer, agent or other employee of the federal government was complied with where signed by the agents and employees of the Federal Land Bank for the reason that the Federal Land Bank is an agent of the federal government as such agent could not sign the form except through one of its own agents and employees. Craig v. Federal Land Bank, 189 Miss. 309, 194 So. 589, 1940 Miss. LEXIS 95 (Miss. 1940).

§ 27-55-21. Refund gasoline dealer.

Any person desiring to sell refund gasoline shall file an application with the commission for a refund gasoline dealer’s permit.

A refund gasoline dealer shall not deliver refund gasoline to any tank which is not properly marked as required by this article. Any distributor of gasoline, dealer, or other seller of gasoline, shall not have in his possession, or under his control, a refund certificate book, other than his own, whether the same be blank, or filled in and signed, or signed in blank. No refund gasoline shall be placed in the fuel tank of a motor vehicle subject to use on the public roads and highways of this state.

No person shall be allowed any refund on gasoline purchased from any person not having a permit as required by this section.

HISTORY: Codes, 1942, § 10076-10; Laws, 1969 Ex Sess, ch. 58, § 10; Laws, 1982, ch. 438, § 1, eff from and after July 1, 1982.

Editor’s Notes —

Laws of 1982, ch. 438, § 23, effective from and after July 1, 1982, provides as follows:

“SECTION 23. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57, 61 and 63 [Repealed], Mississippi Code of 1972, prior to July 1, 1982, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1982, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1982, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

§ 27-55-23. Gasoline tax refunds; non-highway use.

Any person who shall purchase and use gasoline other than aviation gasoline for agricultural, maritime, industrial, or domestic purposes, as defined in this article, which is not used in operating motor vehicles upon the highways of this state, shall be entitled to a refund of all but Six and Four-tenths Cents (6.4¢) per gallon of the tax actually paid on gasoline which is used for agricultural, maritime, industrial, domestic, or nonhighway purposes, as herein defined, provided that no such refund shall be payable unless the provisions of this article are complied with. Provided, however, no refund shall be allowed to any person who may purchase, sell or use gasoline, either on or off the highway, in performing contracts for construction, reconstruction, maintenance or repair, where such contracts are entered into with the State of Mississippi or with any department, agency or institution of the State of Mississippi, or with any political subdivision of the State of Mississippi, or with any department, agency, or institution of such political subdivision. Also, provided that no refund of tax paid on gasoline used on the highways of this state in motor vehicles owned or operated by the federal government, State of Mississippi, or any department or political subdivision of either will be allowed.

Any person who shall purchase and use gasoline other than aviation gasoline for aviation purposes, as defined in this article, shall be entitled to a refund of all but Six and Four-tenths Cents (6.4¢) per gallon of the tax actually paid on gasoline thus used.

The granting of a refund privilege to any claimant under the provisions of this article is declared to be a matter of grace rather than a matter of right, and in all cases arising under this section the burden shall be on the claimant to make proof sufficient to convince the department of the claimant’s compliance with the provisions of this article; otherwise, the refund claim shall be denied or the claimant’s permit cancelled by the department, as the case may be.

Before any person shall be entitled to claim refund of any tax paid on gasoline under the provisions of this section, he shall file an information blank for a refund permit with the department. Such information blank shall be made on forms furnished by the department and shall give a detailed description of the equipment and such other information as the department may require with respect to the equipment or machinery in which refund gasoline is to be used. If such gasoline is not to be used in equipment or machinery, the purpose for which such gasoline is to be used shall be stated. The information blank and supplements thereto shall be signed by the person desiring to use refund gasoline or his authorized agent and filed under the penalty of perjury.

If additional or replacement equipment or machinery is acquired, or if the status of the claimant otherwise changes after the original information blank is filed, supplemental information reflecting these changes shall be filed at the time of filing the next refund claim. The supplemental information blank shall contain the same information with respect to the changes as is required on the original information blank.

Upon approval of the information blank, the department shall assign a file number to be used by the refund user. Provided, also, that such refund user will be issued a refund certificate book to be used when purchasing refund gasoline. Each refund certificate shall carry the file number of the refund user and, upon each purchase of refund gasoline, a certificate shall be filled in and signed on the calendar day of delivery, by either the dealer or the refund user or their authorized agents, but in no case may one (1) individual sign such certificate as both the dealer and the user. Each certificate, however, must be signed by both the claimant and dealer, or their authorized agents, before a refund of tax can be allowed on the certificate. Such refund certificate book shall not be transferable or assignable and shall be kept in the possession of the refund user or in his control at all times. Upon receipt of the information blank properly completed, the department shall forward to such refund user the file number and certificate book. Should the department refuse to issue a file number and refund certificate book, or refuse to pay any refund alleged to be due, the applicant or user may, within sixty (60) days from the date of the notice of the refusal by the department, appeal to the board of review of the Department of Revenue as hereinafter provided.

It shall be the duty of the consumer of gasoline for which refund application is to be made, including any distributor of gasoline using his own gasoline for a refund purpose, to have storage facilities available for delivery of refund gasoline. Such storage facilities shall be plainly marked “refund gasoline” in lettering of contrasting color and not less than four (4) inches in height. Where refund gasoline is delivered directly into the fuel tank of equipment belonging to or used by the refund user, such equipment shall be plainly marked “refund gasoline” in lettering of contrasting color as near to the fuel tank as possible. Such lettering shall not be less than four (4) inches in height. It shall also be the duty of the distributor of gasoline delivering gasoline into the tanks to dye the refund gasoline a distinctive mahogany color at the time of delivery. However, in no case shall dye be added to gasoline to be used in aircraft.

The department is authorized to waive the requirement that refund gasoline be dyed in any case where damage to equipment or machinery would result from the addition of such dye, or where addition of dye would otherwise render gasoline unfit for its intended use. It shall be the obligation of the user to obtain the aforementioned waiver from the department.

Any person desiring a refund on any gasoline purchased shall make claim to the department, on forms provided by the department, within three (3) years from the date the gasoline was purchased. No refund shall be allowed on any gasoline which shall not have been already used or consumed by the purchaser thereof before the filing of the claim; provided, however, when a claim is filed and there is an unused part of any purchase to be carried forward to the next claim, the dating of this carry-over shall take the same date of the first purchase entered on the next claim. No person shall file more than one (1) claim during any one (1) month. The claim shall be personally signed by the purchaser or his duly authorized agent. The claimant shall in the claim, state that the refund claim has not and will not be assigned. The original and duplicate of the certificate shall be retained by the claimant, at the time of purchase. The original certificate with vendor’s invoices shall be attached to the refund claim, and the duplicate shall remain in the certificate book of the claimant and shall be subject to inspection by the department at all reasonable hours. The claimant shall preserve the duplicate certificates for three (3) years from date of purchase. The claim shall be in the name of the purchaser and shall show the purchaser’s refund file number. Supporting invoices shall state that dye has been added to refund gasoline or that the requirement that dye be added has been waived by the department. The claim shall be certified under the penalty of perjury.

Any person who shall file a claim for refund under the provisions of this article shall show on each refund claim filed: the names and addresses of the person or persons from whom the claimant customarily purchases motor fuel for use in propelling motor vehicles owned or operated by the claimant on the highways of this state. Until the provisions of this paragraph are complied with, the refund claim shall not be allowed.

Upon receipt of the claim, the department shall determine the amount of refund due to the claimant and the amount shall be refunded to the claimant as provided in Section 27-55-19. If for any reason the department should determine that an erroneous claim has been paid, it may deduct such erroneous payment from any legal claim subsequently filed by the claimant to whom erroneous payment was made.

If the department determines that any refund claim shall not be paid, it shall notify the claimant, in writing, at the earliest date possible after such determination stating the reason or reasons why such claim is disallowed.

A refund claimant may, within sixty (60) days after receipt of notice of the disallowance of his claim, appeal to the board of review of the Department of Revenue as hereinafter provided.

HISTORY: Codes, 1942, § 10076-11; Laws, 1969 Ex Sess, ch. 58, § 11; Laws, 1971, ch. 503, § 2; Laws, 1981, ch. 468, § 6; Laws, 1984, ch. 446, § 3 1987, ch. 322, § 7; Laws, 1989, ch. 518, § 2; Laws, 2009, ch. 492, § 88, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 1984, ch. 446, § 6, effective July 1, 1984, provides as follows:

“SECTION 6. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the gasoline excise tax laws prior to July 1, 1984, whether such assessments, appeals, suits, claims or actions shall have been begun before such date or shall thereafter be begun; and the provisions of the gasoline excise tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to July 1, 1984, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1987, ch. 322, § 32, effective July 1, 1987, provides as follows:

“SECTION 32. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the tax laws amended by this act prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of such tax laws as amended by this act are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and execution of any warrant under such laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1989, ch. 518, § 9, effective from and after July 1, 1989, provides as follows:

“SECTION 9. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective from and after July 1, 2010, substituted “department” for “commission” everywhere it appears in the third, fourth, eighth, ninth, eleventh and twelfth paragraphs; in the sixth paragraph, substituted “department” for “commission” in the first and sixth sentences, and the first two times it appears in the last sentence, and substituted “sixty (60) days from the date of the notice” for “thirty (30) days after receipt of notice,” and “Department of Revenue” for “State Tax Commission”; and in the last paragraph, substituted “sixty (60) days” for “thirty (30) days,” and inserted “of the Department of Revenue.”

Cross References —

Department of Revenue generally, see §27-3-1 et seq.

Use of portion of tax on aviation fuels and oils for which a refund has been made pursuant to this section for support and development of aeronautics, see §27-5-101.

Refunds for loss or destruction of gasoline, see §27-55-27.

§ 27-55-25. Repealed.

Repealed by Laws of 1984, ch. 446, § 5, effective from and after July 1, 1984.

[Codes, 1942, § 10076-12; Laws, 1969 Ex Sess, ch. 58, § 12; 1971, ch. 503, § 3; 1981, ch. 468, § 7; 1982, ch. 438, § 2]

Editor’s Notes —

Former §27-55-25 related to gasoline tax refunds to aviation gasoline dealers.

§ 27-55-27. Gasoline tax refunds; losses.

When gasoline is lost or destroyed in quantities of seven hundred fifty (750) gallons or more through explosion, fire, collision, storage tank wreckage, wreckage of loading or unloading facilities, such as pumps and lines, or acts of Providence while in storage in this state or while being transported in this state, the owner of such gasoline shall be entitled to tax credit or refund of the tax paid thereon.

The department shall be notified by the owner of gasoline lost or destroyed within five (5) days after the loss or destruction is discovered. The department shall make such investigation of the facts and circumstances surrounding such loss or destruction as may be reasonably necessary for the effective administration of this article.

The claim shall be made in the name of the owner of gasoline lost or destroyed and shall be signed by the owner or his authorized agent and filed within three (3) years after the date of loss. All such claims must be accompanied by proof satisfactory to the department that the gasoline for which credit is claimed was destroyed by or through one of the means set forth in the first paragraph of this section, and in all cases where gasoline alleged to have been destroyed was covered by insurance, the department shall not approve such claims unless and until the insurer has acknowledged and actually paid the loss.

Upon receipt of the claim, the department shall determine the amount of refund or tax credit due the claimant and in the case of refund, the amount shall be refunded to the claimant as provided in Section 27-55-19.

If the department determines that any refund claim shall not be paid, it shall notify the claimant, stating the reason why such claim is disallowed. A claimant may, within sixty (60) days from the date of the written notice of the disallowance of his claims, appeal to the board of review as hereinafter provided in this article.

HISTORY: Codes, 1942, § 10076-13; Laws, 1969 Ex Sess, ch. 58, § 13; Laws, 1971, ch. 503, § 4; Laws, 1981, ch. 468, § 8; Laws, 1989, ch. 518, § 3; Laws, 2009, ch. 492, § 89, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 1989, ch. 518, § 9, effective from and after July 1, 1989, provides as follows:

“SECTION 9. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective from and after July 1, 2010, substituted “department” for “commission” everywhere it appears; and in the last paragraph, substituted “sixty (60) days from the date of the written notice” for “thirty (30) days after receipt of written notice.”

Cross References —

Department of Revenue generally, see §27-3-1 et seq.

Oil tax refunds for losses, see §27-57-19.

Tax refunds for liquefied compressed gas losses, see §27-59-35.

RESEARCH REFERENCES

Am. Jur.

6 Am. Jur. Proof of Facts 3d, Act of God, § 1 et seq.

§ 27-55-29. Administration, enforcement and penalties.

All administrative provisions of the Mississippi Sales Tax Law, including those which fix damages, penalties and interest for nonpayment of taxes, failure to file returns, and for other noncompliance with the provisions of said chapter, and all other requirements and duties imposed upon taxpayers, shall apply to all persons liable for taxes under the provisions of this article, and the commission shall exercise all the power and authority and perform all the duties with respect to taxpayers under this article as are provided in said Sales Tax Law, except that in cases of conflict, then the provisions of this article shall control.

HISTORY: Codes, 1942, § 10076-14; Laws, 1969 Ex Sess, ch. 58, § 14; Laws, 1981, ch. 468, § 9, eff from and after July 1, 1981.

Cross References —

State sales tax generally, see §27-65-1 et seq.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation §§ 536, 537.

§ 27-55-31. Repealed.

Repealed by Laws of 1982, ch. 438, § 18, effective from and after July 1, 1982.

[Codes, 1942, § 10076-15; Laws, 1969 Ex Sess, ch. 58, § 15]

Editor’s Notes —

Former §27-55-31 related to general penalties.

§ 27-55-33. Transportation reports; seals on vessels, etc; unlawful for ship, boat, towboat, vessel or barge to offload any taxable petroleum product except at terminal registered with Internal Revenue Service.

Every common or contract carrier transporting gasoline by whatever means, from a point outside this state to any point in this state, shall report, in writing, all deliveries of gasoline to points within this state to the commission on forms prescribed by the commission or, with the approval of the commission, furnish the required information on machine-prepared schedules, and such other information as may be necessary for the proper administration of this article.

The reports required in this section shall be for information purposes only and the commission may, in its discretion, waive the filing of any of these reports not necessary for proper administration of this article. The reports required in this section shall be signed and contain a declaration that the statements contained therein are true and are made under penalty of perjury. Such reports required in this section shall be filed with the commission on or before the 20th day of each month following the month in which the transaction occurred.

Any such person failing or refusing to file said report on or before the date required by law, or who shall omit any shipment of gasoline from said report, shall be subject to a penalty which shall be a percentage of the tax imposed by law on the total amount of the taxable products involved as follows:

Not more than ten percent (10%) for the first failure, refusal or omission; and

Not more than twenty percent (20%) for the second and any subsequent failure, refusal or omission.

The commission may waive the penalty imposed in the preceding paragraph upon good cause shown.

All ships, boats, towboats, vessels or barges delivering taxable petroleum products into this state shall have all inlets and outlets sealed with different numbered seals, the number of which shall be recorded on the invoices, manifests, bills of lading, or other records accompanying the shipment. Any captain of a ship, boat, barge, towboat or vessel found in violation of this provision shall be guilty of a misdemeanor and fined not less than One Hundred Dollars ($100.00) nor more than Two Hundred Fifty Dollars ($250.00) for the first offense, and not less than Two Hundred Fifty Dollars ($250.00) nor more than Five Hundred Dollars ($500.00) for each offense thereafter.

It shall be unlawful for any ship, boat, towboat, vessel or barge delivering taxable petroleum products into this state to unload such taxable petroleum products in this state unless the delivery is to a terminal approved by and registered with the Internal Revenue Service. Any captain of a ship, boat, barge, towboat or vessel who violates this provision shall be fined One Thousand Dollars ($1,000.00) per offense and the entire amount of the state excise tax upon such taxable petroleum product shall be deemed due and payable, plus a penalty of twenty-five percent (25%) of the amount of such tax, and any authorized representative of the commission or the enforcement officers of the Mississippi Department of Transportation shall have the right to seize or impound such ship, boat, towboat, vessel or barge until such excise tax and penalty have been paid.

HISTORY: Codes, 1942, § 10076-16; Laws, 1969 Ex Sess, ch. 58, § 16; Laws, 1989, ch. 397, § 1; Laws, 2004, ch. 525, § 1, eff from and after July 1, 2004.

Editor’s Notes —

Laws of 1989, ch. 397, § 4, effective July 1, 1989, provides as follows:

“SECTION 4. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55 and 57, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and the imposition of any such penalties, forfeitures or claims for failure to comply therewith.”

Laws of 2004, ch. 525, § 4, effective July 1, 2004, provides:

“SECTION 4. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Chapter 55, Title 27, Mississippi Code of 1972, before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of such laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The 2004 amendment added the last paragraph to make it unlawful for a ship, boat, towboat, vessel or barge to offload any taxable petroleum product except at a terminal registered with the Internal Revenue Service.

Cross References —

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

§ 27-55-35. Metering requirements.

A gallonage measuring meter shall be installed on each pipeline used for the withdrawal of gasoline subject to excise taxes provided in this article from the storage tank of any refinery, pipeline terminal, water terminal, or any terminal that does not have stationary bulk storage tanks at such terminal within the State of Mississippi, and no gasoline shall be withdrawn except through said gallonage measuring meters. No bypass installation shall be constructed around the meters. Said meters shall be installed and maintained as required by the comptroller, and shall be sealed by him or his agents. In case of a breakdown or mechanical impairment of any such meters, the owner or operator of the terminal or refinery shall give notice to the comptroller of such breakdown or mechanical impairment within twenty-four (24) hours after such breakdown or impairment becomes known to the owner or operator, and such meters shall be repaired and reinstalled or replaced within thirty (30) days from the time such breakdown or mechanical impairment becomes so known. The comptroller, or his agent, shall maintain a close watch over the receipt and withdrawal of gasoline products during such period of breakdown or mechanical impairment. Provided, however, this section shall not apply to withdrawal lines used exclusively for withdrawal of liquefied petroleum gases.

The owner or operator of each refinery or terminal in the State of Mississippi shall have installed and maintained, according to the requirements of the comptroller, at said refinery or terminal a prover tank for the purpose of proving the accuracy of measurement of the said meters. The comptroller, or his agent, shall have the use of the prover tank at any reasonable time of the day for the purpose of checking the accuracy of measurement of said meters. He is further given the authority to verify the accuracy of any prover tank or tanks.

The comptroller shall have the authority to use services of any recognized calibrating agency for the purpose of determining whether or not the prover tank or tank system provided for herein is properly constructed and installed.

It shall be unlawful for any person to break any seal placed upon any meter installed under the provisions of this section, except in the presence of an agent of the comptroller or in the presence of some person whom the comptroller has specifically authorized to be present and act for him. It shall also be unlawful for any person to withdraw any taxable gasoline from storage tanks as covered by this article except through the meters prescribed herein. The violation of any of the provisions of this section shall constitute a misdemeanor and, upon conviction, such person shall be subject to fine of not less than Five Hundred Dollars ($500.00) nor more than One Thousand Dollars ($1,000.00) or to imprisonment for not more than sixty (60) days in jail, or to both such fine and imprisonment. Notwithstanding anything to the contrary contained in this section, the comptroller may, in his discretion, waive the penalty for breaking in an emergency any seal placed upon any meter installed under the provisions of this article, provided the person breaking the same notifies the comptroller, in writing, that he has done so within twenty-four (24) hours after the time such seal is broken.

HISTORY: Codes, 1942, § 10076-17; Laws, 1969 Ex Sess, ch. 58, § 17, eff from and after January 1, 1970.

Cross References —

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

§ 27-55-37. Retention of records by distributors of gasoline and other persons; statute of limitations for actions by state for recovery of additional amounts.

Each distributor of gasoline shall maintain and keep for a period of three (3) years a record of all gasoline purchased, received, procured, manufactured, refined, compounded, used, sold, stored or delivered within this state by the distributor, together with invoices, bills of lading and other pertinent records and papers as may be reasonably required by the commission.

It shall be the duty of every person purchasing gasoline from a distributor of gasoline or other person for the purpose of sale or distribution to maintain and keep for a period of three (3) years, a record of all gasoline received, together with delivery tickets, invoices, bills of lading and such other records as the commission may require.

All sales made by a distributor of gasoline, other than retail sales from a service station, shall be evidenced in writing, signed by the seller, or his agents, shall bear the date of purchases, name and address of the purchaser and the seller, and shall show the kind and quantity of the product purchased. Sales tickets and invoices made to cash shall not be considered as complying with the terms of this article.

If, in the normal conduct of the business of a distributor of gasoline, the records of such distributor are maintained and kept at an office outside this state, it shall be a sufficient compliance with this section if the records shall be made available for audit and examination by the commission at such office located outside Mississippi. If a distributor of gasoline fails or refuses to permit the commission or any of its employees to check and audit his records during the usual business hours of the day, the commission shall have authority to subpoena said records and have them brought to the office of the commission within ten (10) days after the subpoena is served on the distributor of gasoline.

All actions by the state for the recovery of additional amounts claimed as tax due under this article must be commenced within a period of three (3) years from the date of the filing of the required report with the commission, provided, that in the case of a fraudulent or false report with intent to evade tax or of a failure to file a report, action may be commenced at any time. However, when an examination of a taxpayer’s records to verify returns made under this chapter has been initiated and the taxpayer notified thereof either by certified mail or personal delivery of a notice by an agent of the commissioner, within the thirty-six-month examination period provided herein, the determination of the correct tax liability may be made by the commission after the expiration of said thirty-six-month examination period, provided that said determination shall be made with reasonable promptness and diligence.

HISTORY: Codes, 1942, § 10076-19; Laws, 1969 Ex Sess, ch. 58, § 19; Laws, 1981, ch. 468, § 10; Laws, 2006, ch. 344, § 1, eff from and after July 1, 2006.

Amendment Notes —

The 2006 amendment made a minor stylistic change in the first paragraph; and in the last sentence of the last paragraph, substituted “either by certified mail or personal delivery of a notice by an agent of the commissioner” for “by certified mail.”

§ 27-55-39. Right to inspection.

The commissioner and his agents and employees shall have full access, ingress, and egress at all reasonable hours to and from any place or building where gasoline may be received, stored, transported, sold, offered or exposed for sale, manufactured, refined, distilled, compounded, or blended. The commissioner and his agents and employees shall have the right to open and inspect any case, package, or other container, any tank, pump, tank car or storage tank in which gasoline is kept and enter upon any barge, vessel, or other vehicle transporting gasoline and, with instruments conforming to the weights and measures adopted by the United States Bureau of Standards, check any measuring device or volume of weight of the contents of any such container.

HISTORY: Codes, 1942, § 10076-20; Laws, 1969 Ex Sess, ch. 58, § 20; Laws, 1986, ch. 395, § 1, eff from and after July 1, 1986.

Cross References —

General duties of constables, see §19-19-5.

Duties of sheriff, generally, see §19-25-67.

Weights and measures, see §75-27-1 et seq.

Gasoline and petroleum products inspection law, see §75-55-1 et seq.

Federal Aspects—

United States Bureau of Standards (now the National Institute of Standards and Technology) generally, see 15 USCS § 271 et seq.

§ 27-55-41. Repealed.

Repealed by Laws of 2005, ch. 499, § 36 effective from and after July 1, 2005.

[Codes, 1942, § 10076-21; Laws, 1969 Ex Sess, ch. 58, § 21; Laws, 1981, ch. 468, § 11, eff from and after July 1, 1981.]

Editor’s Notes —

Former §27-55-41 provided for hearings and appeals from certain actions of the State Tax Commission.

§ 27-55-43. Commission to institute proceedings; sequestration.

The commission is hereby authorized and empowered to institute legal proceedings for any and all violations of this article, to recover taxes, damages or penalties due under this article. All taxes and damages recovered in any proceedings by the commission shall be paid over and disposed of as any and all other gasoline taxes are required to be. Any chancellor or judge authorized to grant remedial writs shall grant writs of sequestration for the impounding of gasoline on which the excise tax or penalties is owed. Before any writ of sequestration shall be issued under this section, the complainant shall make an affidavit showing that he had good cause to believe, and does believe, that there is an excise tax or penalty owed the State of Mississippi on gasoline sought to be sequestered and that unless said gasoline is sequestered and impounded, said gasoline will be removed, concealed or disposed of. Upon such affidavit being presented to any chancellor or judge authorized to grant remedial writs, said chancellor or judge shall order said writ to be issued upon the filing of a bill of complaint for the collection of the excise tax on said gasoline. The writ of sequestration shall then be issued and the property dealt with in the manner now provided by law for other writs of sequestration. Where the State of Mississippi is the complainant, no bond shall be required of said state for the issuance of said writ of sequestration.

The State of Mississippi shall have a lien upon all of the property of every distributor or person acting as a distributor of gasoline without a permit, used in the operation of his business as such distributor for the excise taxes levied by this article and due or to become due the State of Mississippi. Such liens or encumbrances of whatever character shall be paramount to private liens and to the rights of any holder of the legal title in or to any pumps, tanks, inventories of gasoline and other petroleum products, motor vehicles, or other personal property used in the operation of said business.

The commission shall have the right, when taxes due the State of Mississippi are delinquent under this article, or where any person acting as a distributor of gasoline without a permit receives gasoline in this state without paying the tax thereon, to cause a writ of summons and seizure to issue, returnable to the court having jurisdiction thereof, in like manner as such writs are authorized to be issued by Chapter 7 of Title 85, Mississippi Code of 1972. Said writ shall be directed to the proper officer or to the commission commanding the officer or commission, as the case may be, to seize the property upon which a lien exists as hereinabove provided. After the issuance of said writ, such actions and proceedings shall be had on said writ as presently provided for the enforcement of purchase money security interests by the statutes of this state. The commission shall have the right to stop and hold any moving or movable equipment subject to seizure pursuant to the provisions of this paragraph pending the issuance of process.

It is expressly provided that the remedies set out in the foregoing paragraphs shall be cumulative and that no action taken by the commission shall be construed to be an election on the part of this state or any of its officers to pursue any remedy hereunder to the exclusion of any other remedy for which provision is made in this article.

HISTORY: Codes, 1942, § 10076-22, Laws, 1969 Ex Sess, ch. 58, § 22; Laws, 1981, ch. 468, § 12, eff from and after July 1, 1981.

Cross References —

Tax suits by attorney general, see §7-5-55.

Sequestration proceedings generally, see §11-29-1 et seq.

Action to recover tax, penalty and interest, see §27-35-5.

Commission as meaning Department of Revenue, see §27-55-5.

Purchase money security interests, see §§75-9-103,75-9-317,75-9-324.

JUDICIAL DECISIONS

I. UNDER CURRENT LAW.

1.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. In general.

I. UNDER CURRENT LAW.

1.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. In general.

In suit for motor fuel oil tax and penalty, bill held sufficient to state cause of action. State ex rel. Rice v. Louisiana Oil Corp., 174 Miss. 585, 165 So. 423, 1936 Miss. LEXIS 202 (Miss. 1936).

§ 27-55-45. Refund of taxes erroneously or illegally collected.

In the event that any taxes or penalties imposed by this article have been erroneously or illegally collected from a distributor of gasoline or other person, the commission may, upon approval by the commission, permit such distributor or other person to take credit against a subsequent tax report for the amount of the erroneous overpayment or the amount thereof may be refunded to the distributor or other person in the same manner as provided in Section 27-55-19. Provided, however, in cases where the approved claim exceeds Twenty-five Thousand Dollars ($25,000.00), the claimant may not take credit on his monthly reports for more than Twenty-five Thousand Dollars ($25,000.00) per month until such approved amount is depleted.

No refunds shall be made under the provisions of this section unless a written claim is filed setting forth the circumstances by reason of which such refund should be allowed. Said claim shall be in such form as the commission shall prescribe, and, except as otherwise provided in this section, shall be filed with the commission within three (3) years from the date of payment of the taxes erroneously or illegally collected. Nothing in this article shall be construed to prohibit a refund or credit for tax paid on gasoline not subject to tax or which is exempt from tax, provided there has not been a willful disregard of the provisions of this article and further provided that the claim therefor is filed within three (3) years.

HISTORY: Codes, 1942, § 10076-23; Laws, 1969 Ex Sess, ch. 58, § 23; Laws, 1981, ch. 468, § 13; Laws, 2007, ch. 535, § 1, eff from and after passage (approved Apr. 18, 2007.).

Editor’s Notes —

The former third paragraph was repealed by its own terms, effective October 1, 2007.

Amendment Notes —

The 2007 amendment inserted “except as otherwise provided in this section” in the second paragraph; and added the last paragraph.

Cross References —

Refund of taxes generally, see §27-73-1 et seq.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 609.

22 Am. Jur. Pl & Pr Forms (Rev), State and Local Taxation, Form 383 (complaint, petition, or declaration against corporation to recover sums erroneously refunded as overpayment of excise taxes); Form 411 (claim for refund of excise tax).

CJS.

84 C.J.S., Taxation § 708 et seq.

JUDICIAL DECISIONS

1. In general.

Action by gasoline distributor to recover refund of gasoline tax is subject to one year statute of limitations under §27-55-19, not to 3 year statute of limitations under §§27-55-45,27-73-1. Triangle Refineries, Inc. v. Mabus, 467 So. 2d 650, 1985 Miss. LEXIS 1956 (Miss. 1985).

§ 27-55-47. Funds placed in depositories.

All funds collected by the State Tax Commission under the provisions of this article, or under the provisions of any other law, which may now or in the future be collected by the commission, are hereby designated as public funds of the State of Mississippi and shall be by it deposited in accordance with Section 27-3-57.

The amount received on gasoline as defined in this article shall be paid and apportioned as provided in Section 27-5-101.

HISTORY: Codes, 1942, § 10076-24; Laws, 1969 Ex Sess, ch. 58, § 24; Laws, 1979, ch. 417, § 3; Laws, 1981, ch. 468, § 14; Laws, 1987, ch. 322, § 8, eff from and after July 1, 1987 (Governor’s veto overridden by Legislature on March 12, 1987).

Editor’s Notes —

Section7-7-2, as added by Laws, 1984, chapter 488, § 90, and amended by Laws, 1985, chapter 455, § 14, Laws 1986, chapter 499, § 1, provided, at subsection (2) therein, that the words “state auditor of public accounts,” “state auditor”, and “auditor” appearing in the laws of the state in connection with the performance of auditor’s functions transferred to the state fiscal management board, shall be the state fiscal management board, and, more particularly, such words or terms shall mean the state fiscal management board whenever they appear. Thereafter, Laws, 1989, chapter 532, § 2, amended §7-7-2 to provide that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer, and, more particularly, such words or terms shall mean the State Fiscal Officer whenever they appear. Subsequently, Laws, 1989, ch. 544, § 17, effective July 1, 1989, and codified as §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Laws of 1987, ch. 322, § 32, effective July 1, 1987, provides as follows:

“SECTION 32. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the tax laws amended by this act prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of such tax laws as amended by this act are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and execution of any warrant under such laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Cross References —

State Tax Commission as meaning the Commissioner of Revenue acting through the Department of Revenue, see §27-3-4.

Apportionment of excise taxes on gasoline and petroleum products, see §27-5-101.

Refunds, see §27-55-45.

State depositories, see §27-105-1 et seq.

§ 27-55-49. Exchange of information with other states.

The commission may provide any department or agency of any state or the United States responsible for the enforcement of gasoline taxes any information it may have relative to the manufacture, receipt, sale, use, transportation and/or shipment of gasoline by any person. The commission may provide any department or agency of any state or the United States that is responsible for the enforcement of gasoline taxes any demographic information it may have relative to distributors of gasoline. The commission may place such information in a national database or clearinghouse in order to facilitate the exchange of such information.

HISTORY: Codes, 1942, § 10076-25; Laws, 1969 Ex Sess, ch. 58, § 25; Laws, 2001, ch. 390, § 1, eff from and after passage (approved Mar. 11, 2001.).

§ 27-55-51. Repealed.

Repealed by Laws, 1989, ch. 397, § 3, eff from and after July 1, 1989.

[Codes, 1942, § 10076-26; Laws, 1969 Ex Sess, ch. 58, § 26]

Editor’s Notes —

Former §27-55-51 related to license and bond of motor fuel carriers.

Laws of 1989, ch. 397, § 4, effective July 1, 1989, provides as follows:

“SECTION 4. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55 and 57, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and the imposition of any such penalties, forfeitures or claims for failure to comply therewith.”

§ 27-55-53. Evidence of product transported; unlawful for carriers or transporters to divert gasoline to a destination other than the destination on the manifest or bill of lading; inspections; notice of intent to import gasoline; penalties.

Every person hauling, transporting or conveying more than fifty (50) gallons of gasoline over the highways, streets, alleys or waters of this state, or into this state over any highway, street, alley or water route, shall, during the entire time he is so engaged, have in his possession a bill of sale, bills of lading, invoices or other written evidence, each of which shall be serially numbered, showing the kind and amount of gasoline being transported, the name and address of the person from whom said gasoline was received, and the name and address of the person to whom delivery is to be made. The vehicle or boat conveying said gasoline shall have clearly printed on it the name and address of the person transporting such gasoline on both sides of the vehicle, or boat, in well-balanced letters of not less than two (2) inches in height on a contrasting background.

Any person transporting gasoline without a shipping document containing the information set forth in this section or who diverts a shipment of gasoline to a destination other than the destination listed on such shipping document or who alters a shipping document without notice to the commission shall be liable for a fine of One Thousand Dollars ($1,000.00) per offense and the entire amount of the state excise tax upon such gasoline shall be deemed due and payable, plus a penalty of twenty-five percent (25%) of the amount of such tax. Any authorized representative of the commission or the enforcement officers of the Mississippi Department of Transportation shall have the right to seize or impound such vehicle or boat until the excise tax and penalty have been paid. Notice to the commission shall consist of contacting the National Diversion Registry, reporting the diversion and obtaining a registration number.

The commission, its employees or agents, including the enforcement officers of the Mississippi Department of Transportation, or any sheriff, deputy sheriff, constable or police officer of this state is hereby authorized to inspect any vehicle or boat transporting gasoline over the highways, streets, alleys or waters of this state, to examine the contents of any such vehicle or boat, to take a sample of each grade of gasoline contained in said vehicle or boat provided no sample shall exceed one (1) gallon, and to inspect the bills of lading, invoices or other records pertaining to the gasoline being transported in such vehicle or boat.

Any person other than a common or contract carrier bringing gasoline into this state in quantities of more than fifty (50) gallons shall give notice to the commission of his intent to import such gasoline. The commission is authorized to promulgate rules setting forth the manner in which such notice is to be given. However, if information on gasoline imported into this state can be accurately secured from other sources by the commission, it may waive the requirements of such notice.

If any person, other than a common or contract carrier, shall transport gasoline over the highways of this state by motor vehicle without having given the notice required by this section, or if a copy of such notice is not carried in such motor vehicle as required by this section, the entire amount of the state excise tax upon such gasoline being transported shall be deemed due and payable, plus a penalty of twenty-five percent (25%) of the amount of such tax, and any authorized representative of the commission or the enforcement officers of the Mississippi Department of Transportation shall have the right to seize or impound the motor vehicle in which such gasoline is being transported until such excise tax together with the penalty thereon has been paid. Provided, however, that said penalty shall not apply when the driver of the truck stops at the first weighing station in the line of travel and secures the signature of the officer on duty on the import notice.

HISTORY: Codes, 1942, § 10076-27; Laws, 1969 Ex Sess, ch. 58, § 27; Laws, 1995, ch. 364, § 1; Laws, 2004, ch. 525, § 2, eff from and after July 1, 2004.

Editor’s Notes —

Laws of 1995, ch. 364, § 7, effective July 1, 1995, provides as follows:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 63 [Repealed], Mississippi Code of 1972, before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the aforesaid laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 2004, ch. 525, § 4, effective July 1, 2004, provides:

“SECTION 4. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Chapter 55, Title 27, Mississippi Code of 1972, before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of such laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The 2004 amendment inserted the present second paragraph; inserted “including the enforcement officers of the Mississippi Department of Transportation” in the third paragraph following “employees or agents”; and inserted “or the enforcement officers of the Mississippi Department of Transportation” in the first sentence of the last paragraph.

Cross References —

Stops at inspection stations, see §27-55-57.

§ 27-55-55. Repealed.

Repealed by Laws of 1996, ch. 306, § 12, effective from and after July 1, 1996.

[Codes, 1942, § 10076-28; Laws, 1969 Ex Sess, ch. 58, § 28; 1982, ch. 438, § 3]

Editor’s Notes —

Former §27-55-55 was entitled: Gauging capacity of tank trucks.

Laws of 1982, ch. 438, § 23, effective from and after July 1, 1982, provides as follows:

“SECTION 23. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57, 61 and 63 [Repealed], Mississippi Code of 1972, prior to July 1, 1982, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1982, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1982, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1996, ch. 306, § 13, effective July 1, 1996, provides as follows:

“SECTION 13. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the gasoline and motor fuel tax, oil tax and liquefied compressed gas tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the gasoline and motor fuel tax, oil tax and liquefied compressed gas tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

§ 27-55-57. Stop at inspection station.

Every person who shall haul, transport, or convey more than fifty (50) gallons of gasoline into this state over any highway, street, or public road thereof upon which the comptroller has established an inspection station as provided in Section 27-5-73, Mississippi Code of 1972, shall stop at such station and shall submit the vehicle transporting such gasoline and the contents thereof to the inspection of the representative of the comptroller on duty at such station and shall also make available for inspection by the representative a copy of the bill of sale, invoice or other written record required by this article. If the tax on such gasoline has not been paid, and such gasoline is not for delivery to a bonded Mississippi distributor, or is not being transported in interstate commerce, then the operator of such vehicle shall forthwith pay the tax on such gasoline to the comptroller’s representative at such station. This provision shall not apply to a common or contract carrier.

HISTORY: Codes, 1942, § 10076-29; Laws, 1969 Ex Sess, ch. 58, § 29, eff from and after January 1, 1970.

Cross References —

Gasoline and petroleum products inspection law, see §75-55-1 et seq.

Liquefied petroleum gas inspection law, see §75-57-1 et seq.

§ 27-55-59. Wartime provisions.

The comptroller is hereby authorized and empowered, with the approval of the governor and the attorney general, to alter or modify the requirements of all existing state regulations and laws governing gasoline inspection and gasoline grading should it become impossible for gasoline distributors and dealers to comply therewith by reason of regulations or directives of the United States government or any of its departments or agencies, promulgated or issued as necessary to the war effort, and in order to insure the best grades of gasoline possible to civilian users and to facilitate motor vehicle traffic during any war in which the United States is now or may hereafter be engaged.

Any modifications or alterations of such requirements shall be issued in writing by the comptroller, with the written approval of the governor and the attorney general of the State of Mississippi, only upon receipt of official government directives, in conflict with existing statutes, and such official government directives shall be preserved and recorded in the office of the comptroller. Provided, however, that no adjustment shall be made which cannot be justified by proper government directives.

The enforcement of the provisions of all laws or parts of laws which are now or may become impossible to comply with by reason of such federal regulations or directives shall be suspended for such time as the impossibility of compliance therewith continues.

The power hereby conferred shall lapse and terminate at the end of six (6) months following cessation of hostilities.

HISTORY: Codes, 1942, § 10076-30; Laws, 1969 Ex Sess, ch. 58, § 30, eff from and after January 1, 1970.

§ 27-55-61. Repealed.

Repealed by Laws 1981, ch. 468, § 74, eff from and after July 1, 1981.

[Codes, 1942, § 10076-33; Laws, 1969 Ex Sess, ch. 58, § 33]

Editor’s Notes —

Former §27-55-61 related to deposit of funds paid to comptroller.

§ 27-55-63. Authority to make rules and regulations.

The comptroller is hereby given power and authority to make all rules and regulations, not inconsistent with the provisions of this article, with reference to all petroleum excise tax provisions and exemptions governing the making of reports and contents of same and doing any and all other duties pertaining to the making of reports and payment of taxes, and such other matters as will, in the judgment of the comptroller, contribute to a more efficient administration of all the petroleum excise tax provisions of this article. Such rules and regulations, when made, shall have the same binding force and effect as if incorporated in this article.

HISTORY: Codes, 1942, § 10076-34; Laws, 1969 Ex Sess, ch. 58, § 34, eff from and after January 1, 1970.

§ 27-55-65. Effect of prior law.

This article shall not release or relinquish any liability or penalty incurred or right accrued under the laws of this state as they existed before the January 1, 1970, and such laws shall be considered as remaining in force for the purpose of instituting or sustaining any proper action or prosecution for the enforcement of any such liability, penalty or right. Such laws shall govern the reporting and payment of taxes on gasoline received, sold, distributed or used by bonded distributors of gasoline or other persons before January 1, 1970. Any and all matters, orders, hearings, and proceedings pending before the comptroller or before any court under provisions of such prior laws shall continue with the same effect as though such prior laws were not amended or repealed.

HISTORY: Codes, 1942, § 10076-31; Laws, 1969 Ex Sess, ch. 58, § 31, eff from and after January 1, 1970.

JUDICIAL DECISIONS

I. UNDER CURRENT LAW.

1.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. In general.

I. UNDER CURRENT LAW.

1.-5. [Reserved for future use.]

II. UNDER FORMER LAW.

6. In general.

Effect of repealing statute is to abrogate repealed statute as completely as if it had never been passed, and statute modifying previous statute has same effect as though statute had all the while previously existed in same language as that contained in modified statute, unless repealing or modifying statute contains saving clause. McCullen v. Sinclair Refining Co., 207 Miss. 71, 41 So. 2d 382, 1949 Miss. LEXIS 317 (Miss. 1949).

While this section might be construed as containing saving clause only in favor of state for collection of fines, penalties, damages and taxes under the repealed statute, nevertheless if it preserved right of taxpayer for credit or deduction on account of erroneous overpayment under Code 1942, § 10018, such right is subject to one year limitation for presenting the claim as provided by § 7, ch. 264, Laws of 1946 (Code 1942, § 10013-07). McCullen v. Sinclair Refining Co., 207 Miss. 71, 41 So. 2d 382, 1949 Miss. LEXIS 317 (Miss. 1949).

Statute imposing penalty on distributor of gasoline and kerosene for failure to pay license tax on date fixed held not repealed by subsequent statute, where subsequent statute expressly retained laws for purpose of collecting penalties and reenacted without change duties and penalties in reference to payment of taxes. Texas Co. v. Dyer, 179 Miss. 135, 174 So. 80, 1937 Miss. LEXIS 13 (Miss. 1937).

Article 3. Other Motor Fuels [Repealed].

Editor’s Notes —

Laws of 1999, ch. 461, § 47, provided for the repeal of the remaining sections of this article, pertaining to the taxation of other motor fuels. For present similar provisions, see §27-55-501 et seq.

§§ 27-55-301 through 27-55-309. Repealed.

Repealed by Laws of 1999, ch. 461, § 47, effective from and after July 1, 1999.

§27-55-301. [Codes, 1942, § 10077-01; Laws, 1969 Ex Sess, ch. 54, § 1; Laws 1981, ch. 468, § 15, eff from and after July 1, 1981]

§27-55-303. [Codes, 1942, § 10077-02; Laws, 1969 Ex Sess, ch. 54, § 2; Laws 1973, ch. 429, § 1; Laws 1998, ch. 457, § 3, eff from and after passage (approved March 23, 1998)]

§27-55-305. [Codes, 1942, § 10077-03; Laws, 1969 Ex Sess, ch. 54, § 3, eff from and after January 1, 1970]

§27-55-307. [Codes, 1942, § 10077-04; Laws, 1969 Ex Sess, ch. 54, § 4; Laws 1981, ch. 468, § 16, eff from and after July 1, 1981]

§27-55-309. [Codes, 1942, § 10077-05; Laws, 1969 Ex Sess, ch. 54, § 5; Laws 1981, ch. 468, § 17, eff from and after July 1, 1981]

Editor’s Notes —

Former §27-55-301 related to the administration of Article 3. For present provisions, see Article 7 of this chapter.

Former §27-55-303 related to definitions. For present provisions, see §27-55-505.

Former §27-55-305 related to requirement for permits. For present provisions, see §27-55-507.

Former §27-55-307 related to application for permit; bond. For present provisions, see §27-55-507.

Former §27-55-309 related to revocation of permit; injunction. For present provisions, see §27-55-509.

Cross References —

Special Fuel Tax, see §27-55-501 et seq.

§ 27-55-311. Repealed.

Repealed by Laws of 1982, ch. 438, § 19, effective from and after July 1, 1982.

[Codes, 1942, § 10077-06; Laws, 1969 Ex Sess, ch. 54, § 6]

Editor’s Notes —

Former §27-55-311 related to retail dealers permit required of a retail dealer.

§§ 27-55-313 and 27-55-315. Repealed.

Repealed by Laws of 1999, ch. 461, § 47, effective from and after July 1, 1999.

§27-55-313. [Codes, 1942, § 10077-07; Laws, 1969 Ex Sess, ch. 54, § 7; Laws 1981, ch. 468, § 18; Laws 1982, ch. 438, § 4; Laws 1987, ch. 322, § 9; Laws 1994, ch. 557, § 19; Laws 1996, ch. 306, § 3, eff from and after July 1, 1996]

§27-55-315. [Codes, 1942, § 10077-08; Laws, 1969 Ex Sess, ch. 54, § 8, eff from and after January 1, 1970]

Editor’s Notes —

Former §27-55-313 related to levy of tax. For present provisions, see §§27-55-519 and27-55-521.

Former §27-55-315 related to tax credit provision.

§ 27-55-317. Repealed.

Repealed by Laws of 1982, ch. 438, § 19, effective from and after July 1, 1982.

[Codes, 1942, § 10077-09; Laws, 1969 Ex Sess, ch. 54, § 9]

Editor’s Notes —

Former §27-55-317 was related to records and reports required of retail dealers.

§ 27-55-319. Repealed.

Repealed by Laws of 1999, ch. 461, § 47, effective from and after July 1, 1999.

[Codes, 1942, § 10077-10; Laws, 1969 Ex Sess, ch. 54, § 10; Laws 1981, ch. 468, § 19; Laws 1987, ch. 322, § 10, eff from and after July 1, 1987 (Governor’s veto overridden by Legislature on March 12, 1987) ; Laws 1996, ch. 306, § 4; Laws 1998, ch. 457, § 4, eff from and after passage (approved March 23, 1998)]

Editor’s Notes —

Former §27-55-319 related to monthly report and remittance. For present provisions, see §27-55-523.

§ 27-55-321. Repealed.

Repealed by Laws of 1981, ch. 468, § 74, effective from and after July 1, 1981.

[Codes, 1942, § 10077-11; Laws, 1969 Ex Sess, ch. 54, § 11]

Editor’s Notes —

Former §27-55-321 related to record of distributors and retail dealers.

§ 27-55-323. Repealed.

Repealed by Laws of 1999, ch. 461, § 47, effective from and after July 1, 1999.

[Codes, 1942, § 10077-12; Laws, 1969 Ex Sess, ch. 54, § 12, eff from and after January 1, 1970]

Editor’s Notes —

Former §27-55-323 related to power of motor vehicle comptroller to cancel permits.

§ 27-55-325. Repealed.

Repealed by Laws of 1982, ch. 438, § 19, effective from and after July 1, 1982.

[Codes, 1942, § 10077-13; Laws, 1969 Ex Sess, ch. 54, § 13]

Editor’s Notes —

Former §27-55-325 provided for the comptroller to determine the amount of other motor fuel sold or used.

§§ 27-55-327 through 27-55-331. Repealed.

Repealed by Laws of 1999, ch. 461, § 47, effective from and after July 1, 1999.

§27-55-327. [Codes, 1942, § 10077-14; Laws, 1969 Ex Sess, ch. 54, § 14, eff from and after January 1, 1970]

§27-55-329. [Codes, 1942, § 10077-15; Laws, 1969 Ex Sess, ch. 54, § 15; Laws 1971, ch. 497, § 1; Laws 1981, ch. 468, § 20; Laws 1989, ch. 518, § 4, eff from and after July 1, 1989]

§27-55-331. [Codes, 1942, § 10077-16; Laws, 1969 Ex Sess, ch. 54, § 16; Laws 1981, ch. 468, § 21, eff from and after July 1, 1981]

Editor’s Notes —

Former §27-55-327 related to refund; tax-paid fuel transported to another state or nation for sale or use. For present provisions, see §27-55-535.

Former §27-55-329 related to refund; losses. For present provisions, see §27-55-535.

Former §27-55-331 related to administration and enforcement. For present provisions, see §27-55-537.

§ 27-55-333. Repealed.

Repealed by Laws of 1982, ch. 438, § 19, effective from and after July 1, 1982.

[Codes, 1942, § 10077-17; Laws, 1969 Ex Sess, ch. 54, § 17]

Editor’s Notes —

Former §27-55-333 related to general penalties.

§§ 27-55-335 through 27-55-347. Repealed.

Repealed by Laws of 1999, ch. 461, § 47, effective from and after July 1, 1999.

§27-55-335. [Codes, 1942, § 10077-18; Laws, 1969 Ex Sess, ch. 54, § 18; Laws 1981, ch. 468, § 22, eff from and after July 1, 1981]

§27-55-337. [Codes, 1942, § 10077-19; Laws, 1969 Ex Sess, ch. 54, § 19; Laws 1986, ch. 395, § 2, eff from and after July 1, 1986]

§27-55-339. [Codes, 1942, § 10077-20; Laws, 1969 Ex Sess, ch. 54, § 20; Laws 1981, ch. 468, § 23, eff from and after July 1, 1981]

§27-55-341. [Codes, 1942, § 10077-21; Laws, 1969 Ex Sess, ch. 54, § 21; Laws 1981, ch. 468, § 24, eff from and after July 1, 1981]

§27-55-343. [Codes, 1942, § 10077-22; Laws, 1969 Ex Sess, ch. 54, § 22; Laws 1981, ch. 468, § 25, eff from and after July 1, 1981]

§27-55-345. [Codes, 1942, § 10077-23; Laws, 1969 Ex Sess, ch. 54, § 23; Laws 1979, ch. 417, § 4; Laws 1981, ch. 468, § 26; Laws 1984, ch. 478, § 20, eff from and after July 1, 1984]

§27-55-347. [Codes, 1942, § 10077-24; Laws, 1969 Ex Sess, ch. 54, § 24, eff from and after January 1, 1970]

Editor’s Notes —

Former §27-55-335 related to retention of records by distributors of other motor fuel and other persons; statute of limitations for recovery by state of additional amounts claimed. For present provisions, see §27-55-545.

Former §27-55-337 related to right to inspection. For present provisions, see §27-55-547.

Former §27-55-339 related to appeal from orders or acts of the commission.

Former §27-55-341 related to commission to institute proceedings; sequestration; lien; seizure. For present provisions, see §27-55-551.

Former §27-55-343 related to refund of taxes erroneously or illegally collected. For present provisions, see §27-55-553.

Former §27-55-345 related to funds placed in depositories. For present provisions, see §27-55-555.

Former §27-55-347 related to exchange of information with other states. For present provisions, see §27-55-557.

§ 27-55-349. Repealed.

Repealed by Laws of 1989, ch. 397, § 3, effective from and after July 1, 1989.

[Codes, 1942, § 10077-25; Laws, 1969 Ex Sess, ch. 54, § 25]

Editor’s Notes —

Former §27-55-349 related to license and bonds of motor fuel carriers.

Laws of 1989, ch. 397, § 4, effective July 1, 1989, provides as follows:

“SECTION 4. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55 and 57, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and the imposition of any such penalties, forfeitures or claims for failure to comply therewith.”

§ 27-55-351. Repealed.

Repealed by Laws of 1999, ch. 461, § 47, effective from and after July 1, 1999.

[Codes, 1942, § 10077-26; Laws, 1969 Ex Sess, ch. 54, § 26, eff from and after January 1, 1970]

Editor’s Notes —

Former §27-55-351 related to evidence of product transported and inspections.

§ 27-55-353. Repealed.

Repealed by Laws of 1982, ch. 438, § 19, effective from and after July 1, 1982.

[Codes, 1942, § 10077-27; Laws, 1969 Ex Sess, ch. 54, § 27]

Editor’s Notes —

Former §27-55-353 related to gauging capacity of tank trucks.

§ 27-55-355. Repealed.

Repealed by Laws of 1999, ch. 461, § 47, effective from and after July 1, 1999.

[Codes, 1942, § 10077-30; Laws, 1969 Ex Sess, ch. 54, § 30; Laws 1987, ch. 322, § 11, eff from and after July 1, 1987 (Governor’s veto overridden by Legislature on March 12, 1987)]

Editor’s Notes —

Former §27-55-355 related to apportionment of proceeds of tax.

§ 27-55-357. Repealed.

Repealed by Laws of 1981, ch. 468, § 74, effective from and after July 1, 1981.

[Codes, 1942, § 10077-31; Laws, 1969 Ex Sess, ch. 54, § 31]

Editor’s Notes —

Former §27-55-357 related to deposit of funds paid to comptroller.

§§ 27-55-359 and 27-55-361. Repealed.

Repealed by Laws of 1999, ch. 461, § 47, effective from and after July 1, 1999.

§27-55-359. [Codes, 1942, § 10077-32; Laws, 1969 Ex Sess, ch. 54, § 32, eff from and after January 1, 1970]

§27-55-361. [Codes, 1942, § 10077-28; Laws, 1969 Ex Sess, ch. 54, § 28, eff from and after January 1, 1970]

Editor’s Notes —

Former §27-55-359 related to authority to make rules and regulations. For present provisions, see §27-55-563.

Former §27-55-361 related to effect of prior law. For present provisions, see §27-55-565.

Article 5. Fuels Held in Storage [Repealed].

§ 27-55-401. Repealed.

Repealed by Laws of 1999, ch. 461, § 48, effective from and after July 1, 1999.

[Laws, 1987, ch. 322, § 12, eff from and after July 1, 1987 (Governor’s veto overridden by Legislature on March 12, 1987)]

Editor’s Notes —

Former §27-55-401 related to tax increases applicable to fuels held in storage: reporting requirements. For present provisions, see §27-55-567.

Article 7. Special Fuel Tax.

§ 27-55-501. Administration of article.

  1. This article may be cited as the “Mississippi Special Fuel Tax Law.”
  2. The Department of Revenue is hereby vested with the sole power and authority, and is charged with the duty of administering and enforcing the terms and provisions of this article.

HISTORY: Laws, 1999, ch. 461, § 1; Laws, 2009, ch. 492, § 90, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 1999, ch. 461, §§ 50, 51, effective July 1, 1999, provide:

“SECTION 50. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 61, Mississippi Code of 1972, prior to July 1, 1999, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1999, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1999, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.

“SECTION 51. Section 36 of this act shall take effect and be in force from and after September 1, 1999. The remainder of this act shall take effect and be in force from and after July 1, 1999.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective from and after July 1, 2010, substituted “Department of Revenue” for “State Tax Commission” in (2).

Cross References —

Department of Revenue generally, see §27-3-1 et seq.

Gasoline taxes, see §27-55-1 et seq.

Taxes on oils, see §27-57-1 et seq.

Liquefied compressed gas taxes, see §27-59-1 et seq.

Interstate commercial carriers motor fuel tax, see §27-61-1 et seq.

Application of this article to any person liable for the environmental protection fee on motor fuels, see §49-17-407.

§ 27-55-503. Purpose of article.

It is declared to be the purpose and intention of the Legislature to impose an excise tax to provide highways, streets and roads on all persons engaged in business as distributors of special fuel in this state, computed at the rates stated in this article, subject to the exemptions and refunds herein enumerated; to inquire into all violations; and to impose and inflict the penalties herein provided; and especially are the chancery courts of this state authorized and empowered to require any and all persons to disclose and discover full information with reference to their dealing in and handling of special fuel as herein provided. Any and all persons making the disclosures and discoveries prayed for by any bill filed in the chancery courts of the State of Mississippi shall be, and are, hereby given full and complete immunity from all fines and jail sentences imposed by this article.

HISTORY: Laws, 1999, ch. 461, § 2, eff from and after July 1, 1999.

§ 27-55-505. Definitions.

The words, terms and phrases as used in this article shall have the following meanings unless the context requires otherwise:

“Special fuel” means kerosene, diesel fuel, fuel oils, and any petroleum fuel or any other product other than gasoline or compressed gas which is usable as fuel in an internal combustion engine, and any combustible liquid other than gasoline or compressed gas used or capable of being used as a fuel in aircraft. The term “special fuel” shall not include racing gasoline as defined in Section 27-55-5.

“Bunker oil” means a residual product obtained in the refining of crude petroleum intended for use for the generation of heat in a firebox or furnace when its flash point, as determined by use of the Pensky-Martens tester, shall not be less than one hundred fifty (150) degrees Fahrenheit and when its viscosity at one hundred (100) degrees Fahrenheit shall not be less than one hundred fifty (150) seconds when determined by use of the Saybolt Universal Tubes.

“Person” means any individual, firm, copartnership, joint venture, association, corporation, estate, trust, or any group or combination acting as a unit, and the plural as well as the singular number unless the intention to give a more limited meaning is disclosed by the context.

“Distributor of special fuel” means:

Any person importing special fuel into this state;

Any person who shall receive, purchase, acquire, use, store or sell any special fuel in this state on which the excise tax hereinafter imposed by this article has not been paid;

Any person exporting special fuel;

Any person engaged in the distribution of special fuel by tank car or tank truck or both; however, no person may qualify as a distributor of special fuel for the sole purpose of using special fuel, as defined in this article, as a fuel to propel a vehicle or vehicles owned or operated by him on the highways of this state; and

All persons meeting the definition of “refiners,” “processors,” “terminal operator,” “blenders” and any person licensed to sell motor fuel in another state or jurisdiction who is authorized by that state or jurisdiction to collect the special fuel excise tax imposed by this article.

“Bonded distributor of special fuel” means any person holding a valid distributor of special fuel permit issued by the Department of Revenue.

“Refiner” or “processor” means every person who shall receive, produce, manufacture, refine, distill, blend or compound special fuel in this state, when such person shall engage in any business incident to or necessary for refining or processing petroleum products in this state; provided further, that such refiner or processor must have at least two (2) ten-thousand-gallon or larger tanks for product storage, and the blending or mixing process produces a finished product that has entirely different physical and chemical properties from the original products.

“For nonhighway purposes” means special fuel which is not used for operating motor vehicles or motor-propelled machines of any description along the public roads, streets, alleys or highways of this state as defined in this article.

“Highway” means every way or place of whatever nature, including public roads, toll roads, streets and alleys of this state generally open to the use of the public or to be opened or reopened to the use of the public for the purpose of vehicular travel, and notwithstanding that the same may be temporarily closed for the purpose of construction, reconstruction, maintenance or repair. The confines of a highway shall include the entire width and length of the right-of-way.

“Commission” or “department” means the Department of Revenue of the State of Mississippi, acting either directly or through its duly authorized officers, agents or employees.

“Terminal” means a tank farm within the State of Mississippi with storage capacity for the receipt of a full barge delivery or common carrier pipeline delivery of taxable petroleum products when such products are to be distributed within the state.

“Marine dealer” means any person selling special fuel from marine or dockside storage facilities when such special fuel is for use in boats, vessels, barges or ships.

“United States government” means and includes all purchasing officers of the Armed Forces of the United States and the United States Property and Fiscal Officer for the State of Mississippi or any other state appointed pursuant to Section 708, Title 32, United States Code, when purchasing special fuel with federal funds for the account of and use by a component of the Armed Forces as herein defined.

“Armed Forces” means and includes all components of the Armed Forces of the United States including the Army National Guard, the Army National Guard of the United States, the Air National Guard and the Air National Guard of the United States, as those terms are defined in Section 101, Title 10, United States Code, and any other reserve component of the Armed Forces of the United States enumerated in Section 261, Title 10, United States Code.

“Motor vehicle” means every vehicle designed, constructed for or used on the highways of this state which is self-propelled, except a farm tractor using the highways solely in hauling or transporting farm products of the soil from the farm to a gin or market when the title to such products is still in the producer, or a farm tractor used in transporting fertilizer or food to a farm when the title to such products is still in the user.

“Consumer” means, in addition to its ordinary meaning, a person who purchases undyed diesel fuel to be used for nonhighway purposes and who does not resell such undyed diesel fuel.

“Retail dealer” means any person who operates a retail station.

“Dyed diesel fuel” means diesel fuel that is dyed in accordance with United States Environmental Protection Agency or Internal Revenue Service requirements.

“Dyed kerosene” means kerosene that is dyed in accordance with United States Environmental Protection Agency or Internal Revenue Service requirements.

“Undyed diesel fuel” means diesel fuel that does not meet the dyeing requirements prescribed by United States Environmental Protection Agency or Internal Revenue Service Regulations.

“Fuel oil” means a general classification for one of the petroleum fractions produced in conventional distillation operations. For the purposes of this article, “fuel oil” is No. 1, No. 2 and No. 4 fuel oils and No. 1, No. 2 and No. 4 diesel fuels.

“Blender” shall mean any person who blends or compounds any product to produce special fuel.

“Terminal operator” means any person who owns, operates or otherwise controls a terminal.

HISTORY: Laws, 1999, ch. 461, § 3; Laws, 2004, ch. 470, § 2; Laws, 2009, ch. 492, § 91, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 1999, ch. 461, §§ 50, 51, effective July 1, 1999, provide:

“SECTION 50. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 61, Mississippi Code of 1972, prior to July 1, 1999, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1999, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1999, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.

“SECTION 51. Section 36 of this act shall take effect and be in force from and after September 1, 1999. The remainder of this act shall take effect and be in force from and after July 1, 1999.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2004 amendment added the last sentence of (a), rewrote (d) and made stylistic changes throughout.

The 2009 amendment, effective from and after July 1, 2010, substituted “Department of Revenue” for “State Tax Commission” in (e); and substituted “‘Commissioner’ or ‘department’ means the Department of Revenue” for “‘Commission’ means the State Tax Commission” in (i).

Cross References —

Department of Revenue generally, see §27-3-1 et seq.

§ 27-55-507. Distributor permit; application; bond.

Before any person shall engage in business as a distributor of special fuel in this state, he shall first make application to the commission, upon forms prescribed by the commission, for a permit to engage in said business.

If the application is approved by the commission, the applicant shall enter into a good and sufficient surety bond, written by a company qualified to write such bonds in this state. The bond shall be made payable to the State of Mississippi in a sum not less than One Thousand Dollars ($1,000.00) nor more than Two Hundred Fifty Thousand Dollars ($250,000.00), the amount to be determined by the commission; or, in lieu thereof, the applicant may deposit with the commission a cash bond in the amount so determined. A personal bond in the amount so determined shall also be acceptable in lieu of a surety bond if the same is adequately secured by the pledge or assignment of a pledgeable or assignable bond, or bonds, of the State of Mississippi or the United States government. Such bond or bonds shall be in an amount not to exceed Two Hundred Fifty Thousand Dollars ($250,000.00), and not to exceed the special fuel taxes estimated to become due by the distributor of special fuel for any ninety-day period. The bond required by this section shall be increased within the limits hereinabove set forth from time to time if deemed insufficient by the commission, giving to the distributor of special fuel fifteen (15) days’ notice, in writing, to increase such bond, such notice to state the amount of increase demanded.

The condition of such bond shall be that the distributor of special fuel shall fully comply with all laws pertaining to distributors of special fuel and pertaining to the transportation of special fuel as regulated by this article, and that he shall pay the special fuel taxes, and the penalties provided.

HISTORY: Laws, 1999, ch. 461, § 4, eff from and after July 1, 1999.

Editor’s Notes —

Laws of 1999, ch. 461, §§ 50, 51, effective July 1, 1999, provide:

“SECTION 50. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 61, Mississippi Code of 1972, prior to July 1, 1999, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1999, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1999, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.

“SECTION 51. Section 36 of this act shall take effect and be in force from and after September 1, 1999. The remainder of this act shall take effect and be in force from and after July 1, 1999.”

§ 27-55-509. Distributor permit; penalties for operating without.

Any person engaging in business as a distributor of special fuel in this state without having the permit required by Section 27-55-507, shall be guilty of a misdemeanor and upon conviction shall be punished by a fine of One Thousand Dollars ($1,000.00) or imprisonment in the county jail for six (6) months or both.

HISTORY: Laws, 1999, ch. 461, § 5, eff from and after July 1, 1999.

Editor’s Notes —

Laws of 1999, ch. 461, §§ 50, 51, effective July 1, 1999, provide:

“SECTION 50. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 61, Mississippi Code of 1972, prior to July 1, 1999, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1999, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1999, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.

“SECTION 51. Section 36 of this act shall take effect and be in force from and after September 1, 1999. The remainder of this act shall take effect and be in force from and after July 1, 1999.”

Cross References —

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

§ 27-55-511. Distributor permit; revocation.

If the commission approves the application and bond, it shall issue a permit authorizing said applicant to engage in business as a bonded distributor of special fuel, and the permit shall not be assignable or otherwise transferable. Permits may be revoked for any single business location or all such locations by the commission at any time upon ten (10) days’ written notice, if the distributor shall fail to pay the special fuel taxes and penalties due within the time provided by law, or shall fail in any way to comply with all of the provisions of this article, but the cancellation shall not relieve said distributor of special fuel or his sureties from liability on his distributor of special fuel bond. No permit shall be issued to any applicant who is in arrears or default to this state, or any subdivision thereof, for any taxes.

All bonds issued under the provisions of the other motor fuel tax law and the oil tax law in effect prior to July 1, 1999 shall remain in full force and effect and all references in such bonds to oil and/or other motor fuel shall mean special fuel.

All permits issued under the provisions of the other motor fuel tax law and the oil tax law in effect prior to July 1, 1999 shall remain in full force and effect and all references on said permits to oil and/or other motor fuel shall mean special fuel.

HISTORY: Laws, 1999, ch. 461, § 6, eff from and after July 1, 1999.

Editor’s Notes —

Laws of 1999, ch. 461, §§ 50, 51, effective July 1, 1999, provide:

“SECTION 50. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 61, Mississippi Code of 1972, prior to July 1, 1999, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1999, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1999, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.

“SECTION 51. Section 36 of this act shall take effect and be in force from and after September 1, 1999. The remainder of this act shall take effect and be in force from and after July 1, 1999.”

§ 27-55-513. Adoption of rules and regulations for issuance of permits.

  1. The commission may adopt rules and regulations to provide for the issuance of permits to persons performing contracts for construction, reconstruction, maintenance or repairs, where such contracts are entered into with the State of Mississippi, any political subdivision of the State of Mississippi, any department, agency or institution of the State of Mississippi or any political subdivision thereof, allowing or requiring such persons to purchase special fuel for use in performing such contracts without the payment to the distributor of the tax levied in this article, and to provide that such persons report and pay such tax directly to the commission in instances where the commission determines that such payment will facilitate and expedite the collection of the tax which may be due on special fuel used by the permittee.
  2. The distributor of special fuel is relieved of collecting and remitting the taxes levied in this article, when furnished with a copy of a permit issued pursuant to this section and the person holding the permit shall become liable for such taxes instead of the distributor. The full enforcement provisions of this article shall apply in the collection of the tax from the permittee.
  3. The commission may require the permittee to execute and file with the commission a good and valid bond written by a surety company authorized to do business in this state. The bond shall be conditioned that all taxes which may accrue to the State of Mississippi under the provisions of this article will be paid when due. Provided, further, the commission may accept a bond filed under the provisions of Section 27-65-21, Mississippi Code of 1972, when such bond is conditioned upon the payment of the taxes imposed by this article.

HISTORY: Laws, 1999, ch. 461, § 7, eff from and after July 1, 1999.

Editor’s Notes —

Laws of 1999, ch. 461, §§ 50, 51, effective July 1, 1999, provide:

“SECTION 50. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 61, Mississippi Code of 1972, prior to July 1, 1999, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1999, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1999, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.

“SECTION 51. Section 36 of this act shall take effect and be in force from and after September 1, 1999. The remainder of this act shall take effect and be in force from and after July 1, 1999.”

§ 27-55-515. Marine diesel fuel or kerosene permit.

Before any person shall purchase and store diesel fuel or kerosene in marine storage, dockside storage or in barges for sale or delivery to boats, such person shall make application to the commission for a marine diesel fuel or kerosene permit. If the commission approves the application, it shall issue a permit authorizing the applicant to engage in business as a marine diesel fuel or kerosene dealer, and said permit shall not be assignable or otherwise transferable.

HISTORY: Laws, 1999, ch. 461, § 8, eff from and after July 1, 1999.

Editor’s Notes —

Laws of 1999, ch. 461, §§ 50, 51, effective July 1, 1999, provide:

“SECTION 50. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 61, Mississippi Code of 1972, prior to July 1, 1999, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1999, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1999, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.

“SECTION 51. Section 36 of this act shall take effect and be in force from and after September 1, 1999. The remainder of this act shall take effect and be in force from and after July 1, 1999.”

§ 27-55-517. Regulation of the sale of dyed diesel fuel.

The commission may adopt rules and regulations allowing retail dealers to sell dyed diesel fuel. Such retail dealers shall comply with all rules and regulations pertaining to retail dealers selling dyed diesel fuel. The commission may require such retailers to execute and file with the commission a good and valid bond, written by a surety company authorized to do business in the state, conditioned that all taxes which may accrue to the State of Mississippi under the provisions of this article will be paid when due.

HISTORY: Laws, 1999, ch. 461, § 9, eff from and after July 1, 1999.

Editor’s Notes —

Laws of 1999, ch. 461, §§ 50, 51, effective July 1, 1999, provide:

“SECTION 50. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 61, Mississippi Code of 1972, prior to July 1, 1999, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1999, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1999, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.

“SECTION 51. Section 36 of this act shall take effect and be in force from and after September 1, 1999. The remainder of this act shall take effect and be in force from and after July 1, 1999.”

§ 27-55-519. Excise tax on special fuel.

  1. Any person engaged in business as a distributor of special fuel or who acts as a distributor of special fuel, as defined in this article, shall pay for the privilege of engaging in such business or acting as such distributor an excise tax on all special fuel stored, used, sold, distributed, manufactured, refined, distilled, blended or compounded in this state or received in this state for sale, storage, distribution or for any purpose, adjusted to sixty (60) degrees Fahrenheit.

    The excise tax shall become due and payable when:

    1. Special fuel is withdrawn from storage at a refinery, marine or pipeline terminal, except when withdrawal is by barge or pipeline.
    2. Special fuel imported by a common carrier is unloaded by that carrier unless the special fuel is unloaded directly into the storage tanks of a refinery, marine or pipeline terminal.
    3. Special fuel imported by any person other than a common carrier enters the State of Mississippi unless the special fuel is unloaded directly into the storage tanks of a refinery, marine or pipeline terminal.
    4. Special fuel is blended in this state unless such blending occurs in a refinery, marine or pipeline terminal.
    5. Special fuel is acquired tax free.
  2. The special fuel excise tax shall be as follows:
    1. Eighteen Cents (18¢) per gallon on undyed diesel fuel until the date specified in Section 65-39-35 and Fourteen and Three-fourths Cents (14.75¢) per gallon thereafter;
    2. Five and Three-fourths Cents (5.75¢) per gallon on all special fuel except undyed diesel fuel and special fuel used as fuels in aircraft; and
    3. Five and One-fourth Cents (5.25¢) per gallon on special fuel used as fuel in aircraft.

HISTORY: Laws, 1999, ch. 461, § 10, eff from and after July 1, 1999.

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected a typographical error in a statutory reference. The reference in (2)(a) to “69-39-35” was changed to “65-39-35.” The Joint Committee ratified the correction at its June 29, 2000, meeting.

Editor’s Notes —

Laws of 1999, ch. 461, §§ 50, 51, effective July 1, 1999, provide:

“SECTION 50. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 61, Mississippi Code of 1972, prior to July 1, 1999, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1999, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1999, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.

“SECTION 51. Section 36 of this act shall take effect and be in force from and after September 1, 1999. The remainder of this act shall take effect and be in force from and after July 1, 1999.”

§ 27-55-521. Levy of excise tax on special fuel not otherwise taxed under Section 27-55-519.

  1. An excise tax at the rate of Eighteen Cents (18¢) per gallon until the date specified in Section 65-39-35, Mississippi Code of 1972, and Fourteen and Three-fourths Cents (14.75¢) per gallon thereafter is levied on any person engaged in business as a distributor of special fuel or who acts as such who sells:
    1. Special fuel for use in performing contracts for construction, reconstruction, maintenance or repairs, where such contracts are entered into with the State of Mississippi, any political subdivision of the State of Mississippi, or any department, agency, institution of the State of Mississippi or any political subdivision thereof.
    2. Dyed diesel fuel or kerosene to a state or local governmental entity for use on the highways in a motor vehicle.
    3. Special fuel for use on the highway.
  2. An excise tax at the rate of Eighteen Cents (18¢) per gallon until the date specified in Section 65-39-35, Mississippi Code of 1972, and Fourteen and Three-fourths Cents (14.75¢) per gallon thereafter is levied on any person who:
    1. Uses dyed diesel fuel or kerosene in a motor vehicle on the highways of this state in violation of Section 27-55-539.
    2. Purchases or acquires undyed diesel fuel or kerosene for non-highway use and subsequently uses such diesel fuel or kerosene in a motor vehicle on the highways of this state.
    3. Purchases or acquires special fuel for use in performing contracts as specified in this section.

HISTORY: Laws, 1999, ch. 461, § 11, eff from and after July 1, 1999.

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected typographical errors in statutory references. The references in (1) and (2) to “69-39-35” were changed to “65-39-35.” The Joint Committee ratified the corrections at its June 29, 2000, meeting.

Editor’s Notes —

Laws of 1999, ch. 461, §§ 50, 51, effective July 1, 1999, provide:

“SECTION 50. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 61, Mississippi Code of 1972, prior to July 1, 1999, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1999, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1999, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.

“SECTION 51. Section 36 of this act shall take effect and be in force from and after September 1, 1999. The remainder of this act shall take effect and be in force from and after July 1, 1999.”

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 524 et seq.

JUDICIAL DECISIONS

1. In general.

jdufl

1. In general.

jdufl

The tax levied by Code 1972, §27-55-313 [now repealed] on diesel fuel used by contractors in the performance of state contracts is not limited in its application to diesel fuel used in motor vehicles, but applies to all diesel fuel used by such contractors regardless of the specific use made of the fuel. That other fuels, notably propane, are not subject to the disputed tax when used as a heating agent does not constitute discrimination violative of the equal protection clause. Sharpe v. Standard Oil Co., 322 So. 2d 457, 1975 Miss. LEXIS 1541 (Miss. 1975).

§ 27-55-523. Monthly report and remittance.

For the purpose of determining the amount of his liability for the tax imposed by this article, each bonded distributor of special fuel shall, not later than the twentieth day of the month next following the month in which this article becomes effective, and not later than the twentieth day of each month thereafter, file with the commission a monthly report which shall include a statement of the number of gallons of special fuel received and sold by such distributor of special fuel within this state during the preceding calendar month, and such other information as may be reasonably necessary for the proper administration of this article.

At the time of filing each monthly report with the commission, a distributor may take a credit for the number of gallons of special fuel that he purchased during the preceding calendar month from a distributor who pays the excise tax imposed by this article on such special fuel.

At the time of filing each monthly report with the commission, each distributor of special fuel shall pay to the commission the full amount of the special fuel tax due from such distributor for the preceding calendar month.

Reports and payments sent to the commission by mail must be postmarked by the due date in order to be considered timely filed, except when the due date falls on a weekend or holiday, in which case such reports and payments must be postmarked by the first working day following the due date in order to be considered timely filed.

The monthly report of the distributor of special fuel shall be prepared and filed with the commission on forms prescribed by the commission, or the distributor of special fuel may, with the approval of the commission, furnish the required information on machine-prepared schedules. Such monthly reports or schedules shall be signed by the distributor or his duly authorized agent and shall contain a declaration that the statements contained in such report are true and correct and are made under the penalty of perjury.

When special fuel, which would otherwise be taxable under the provisions of this article, is imported, sold, delivered, or exported, under conditions which will exclude such special fuel from the tax levied under this article by reasons of one or more of the exemptions provided in this article, deduction for such exempt special fuel may be taken without prior approval of the commission on the monthly report of the bonded distributor of special fuel importing, selling, delivering, or exporting such special fuel. Provided, however, that the commission may require proof to be furnished of such deduction for exempt special fuel.

When the Five and Three-fourths Cents (5.75¢) per gallon tax has accrued or has been paid on special fuel that is taxed at Eighteen Cents (18¢) per gallon, a deduction of Five and Three-fourths Cents (5.75¢) per gallon may be made.

HISTORY: Laws, 1999, ch. 461, § 12, eff from and after July 1, 1999.

Editor’s Notes —

Laws of 1999, ch. 461, §§ 50, 51, effective July 1, 1999, provide:

“SECTION 50. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 61, Mississippi Code of 1972, prior to July 1, 1999, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1999, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1999, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.

“SECTION 51. Section 36 of this act shall take effect and be in force from and after September 1, 1999. The remainder of this act shall take effect and be in force from and after July 1, 1999.”

§ 27-55-525. Person not bounded as distributor of special fuel subject to provisions that apply to bonded distributors.

Every person, other than a bonded distributor of special fuel, who shall purchase, or otherwise acquire special fuel within this state on which the tax has not been paid or covered by a bond of a distributor of special fuel, or otherwise exempt, shall be subject with respect to such special fuel, to all the provisions that apply to a bonded distributor of special fuel and shall be further subject to the additional penalties hereinafter provided.

HISTORY: Laws, 1999, ch. 461, § 13, eff from and after July 1, 1999.

Editor’s Notes —

Laws of 1999, ch. 461, §§ 50, 51, effective July 1, 1999, provide:

“SECTION 50. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 61, Mississippi Code of 1972, prior to July 1, 1999, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1999, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1999, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.

“SECTION 51. Section 36 of this act shall take effect and be in force from and after September 1, 1999. The remainder of this act shall take effect and be in force from and after July 1, 1999.”

§ 27-55-527. Special fuel taxes; exemptions and allowances.

  1. There shall not be included in the measure of the tax levied in this article any special fuel:
    1. Sold or delivered by a bonded distributor of special fuel to a second bonded distributor of special fuel within this state, but nothing in this exclusion shall exempt the second bonded distributor of special fuel from paying the tax unless the second bonded distributor of special fuel sells or delivers said special fuel to a third bonded distributor of special fuel, in which event the third bonded distributor of special fuel shall be liable for the tax.
    2. Sold to the United States government for use of the Armed Forces only, and delivered in quantities of not less than four thousand (4,000) gallons.
    3. Delivered to a bonded warehouse for storage within this state for the United States Department of Interior.
    4. Exported to a destination beyond the borders of this state by a bonded distributor of special fuel when the tax on such special fuel has been paid or on which the tax liability imposed by this article has accrued against such bonded distributor.
    5. Imported by, or sold to, any refiner or processor in this state for the purpose of being refined or further processed.
    6. Sold or delivered to any person within this state to be used as a herbicide or as a solvent for insecticides, wood preservatives and like products, or when so used in a commercial process that they become a component part of any manufactured product or where used as a processing agent in the treatment of raw material in manufacturing any product.
    7. Sold or delivered to be used for test purposes at any regularly established testing laboratory in this state.
    8. Sold to be consumed as fuel by any boat, vessel, ship, towboat or dredgeboat, or sold to the holder of a Marine Dealers Permit for resale or distribution as fuel for a boat, vessel, ship, towboat or dredgeboat.
    9. Sold as bunker oil or sold to be used for the generation of heat in a firebox or furnace.
    10. Sold or delivered to be used for the purpose of generating electricity.
    11. Sold for use as fuel in a railroad locomotive when subject to the tax levied by Section 27-59-301 et seq.
    12. Sold or delivered in bond, or sold or delivered, to any person within a foreign-trade zone within this state and sold, used, consumed, distributed, stored or withdrawn from storage and used to propel aircraft on an international flight including any interim stops within the United States so long as the origin or ultimate destination of the aircraft is outside the United States and District of Columbia. As used in this paragraph, “foreign-trade zone” means a foreign-trade zone operated and maintained by a public or private corporation under the provisions of Sections 59-3-31 through 59-3-37.
    13. Sold to be consumed as fuel by planes used by a commercial airline for new interstate air service offered by a new carrier in the market, for interstate service to a new city by an existing airline or for additional interstate service to a city already served by a commercial airline, for a period of twelve (12) months after the date the service is established.
  2. The exemptions set forth in paragraphs (f), (h), (i) and (j) of subsection (1) of this section shall not apply to special fuel used in performing contracts for construction, reconstruction, maintenance or repairs, where such contracts are entered into with the State of Mississippi, any political subdivision of the State of Mississippi, or any department, agency or institution of the State of Mississippi or any political subdivision thereof.
  3. Evidence of exempt transactions provided in this section and the subsections thereof shall consist of copies of invoices, documents or any other evidence that may be required by the commission.
  4. Any person other than a bonded distributor of special fuel who has delivered or sold special fuel on which the tax has been paid by him to the vendor may, if the special fuel is subject to exemption under this article, assign his claim for exemption to any bonded distributor of special fuel in this state. Such distributor may deduct the amount of the tax exemption from his next special fuel report, provided the distributor furnishes evidence satisfactory to the commission that the claim for exemption is valid.
  5. When special fuel is withdrawn from the storage tank of a refiner, processor, marine or pipeline terminal operator and the tax is paid on such special fuel and it or any part thereof cannot be delivered to a purchaser, said refiner, processor, marine or pipeline terminal operator may deduct the tax on all or that portion of such special fuel not delivered to a purchaser from its next special fuel distributor’s tax report, provided that such refiner, processor, marine or pipeline terminal operator submits with such tax report: (a) a written report setting forth the reasons why such delivery could not be made, and (b) proof or evidence satisfactory to the commission that the tax in question had theretofore been paid to the commission, and (c) proof or evidence satisfactory to the commission that the nondelivered special fuel was actually returned to the refinery, processor, marine or pipeline terminal from which it was taken for the purpose of delivering it to a purchaser; and provided further, that immediately upon ascertainment by the refiner, processor, marine or pipeline terminal operator that said special fuel cannot be delivered, he or it shall immediately notify the commission of this fact and before moving his or its truck or other means of transporting such special fuel from the intended point of delivery; and should the commission desire to inspect such truck or other means of conveyance, such refiner, processor, marine or pipeline terminal operator shall arrange for such inspection at that point or at such other point that may be designated by the commission.
  6. In order to claim exemptions provided for under this article, the distributor of special fuel must file claims therefor within three (3) years from the date of sale or delivery; otherwise, claims for such exemptions shall be disallowed.

HISTORY: Laws, 1999, ch. 461, § 14; Laws, 2007, ch. 504, § 1; Laws, 2013, ch. 411, § 1, eff from and after July 1, 2013.

Editor’s Notes —

Laws of 1999, ch. 461, §§ 50, 51, effective July 1, 1999, provide:

“SECTION 50. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 61, Mississippi Code of 1972, prior to July 1, 1999, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1999, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1999, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.

“SECTION 51. Section 36 of this act shall take effect and be in force from and after September 1, 1999. The remainder of this act shall take effect and be in force from and after July 1, 1999.”

Amendment Notes —

The 2007 amendment added (1)( l

The 2013 amendment added (1)(m).

Cross References —

Tax exemptions generally, see §27-31-1 et seq.

Ad valorem tax exemption of oil, gas, and other petroleum products refined in state, see §27-31-19.

Establishment and operation of foreign trade zone by public or private corporation, see §§59-3-31 through59-3-37.

RESEARCH REFERENCES

CJS.

53 C.J.S., Licenses §§ 54, 57.

§ 27-55-529. Repealed.

Repealed by Laws of 2004, ch. 470, § 3 effective July 1, 2004.

Laws, 1999, ch. 461, § 15, eff from and after July 1, 1999.

Editor’s Notes —

Former §27-55-529 was entitled: “Sale of undyed diesel fuel for nonhighway use.”

§ 27-55-531. Regulation of dyed diesel fuel and kerosene to be used for nonhighway purposes.

The commission, in its discretion, may promulgate rules setting forth requirements for marking or identifying diesel fuel or kerosene to be used for nonhighway purposes.

Storage facilities for nonhighway use diesel fuel or for nonhighway use kerosene shall be plainly marked “NONHIGHWAY DIESEL FUEL” or “NONHIGHWAY KEROSENE” in lettering of not less than four (4) inches in height on a contrasting background. Where such storage facilities are underground, then all pumps or dispensing equipment shall be plainly marked as required in this section. Where such diesel fuel or kerosene is delivered directly into the fuel tank or equipment for nonhighway use, either the fuel tank or some part of such equipment as near to the fuel tank as possible shall be plainly marked “NONHIGHWAY DIESEL FUEL” or “NONHIGHWAY KEROSENE” in lettering of not less than four (4) inches in height on a contrasting background. Separate storage facilities are required for highway use diesel fuel and kerosene and shall be marked “FOR HIGHWAY USE” in lettering of not less than four (4) inches in height on a contrasting background.

Any person who purchases, receives, acquires or uses any nonhighway diesel fuel or kerosene shall be liable for the tax levied by Sections 27-55-519 and 27-55-521, if said diesel fuel or kerosene is used on the highways of this state or for any purpose taxable under such sections.

All sales of diesel fuel for nonhighway use shall be evidenced in writing and such invoice shall bear the name of the purchaser and seller, the date of delivery of such diesel fuel, the kind and quantity of the product delivered and the use for which such nonhighway diesel fuel was purchased. Such invoices shall be retained by the purchaser of nonhighway diesel fuel for a period of not less than three (3) years. Invoices made to cash shall not be considered as complying with the terms of this article.

HISTORY: Laws, 1999, ch. 461, § 16, eff from and after July 1, 1999.

Editor’s Notes —

Laws of 1999, ch. 461, §§ 50, 51, effective July 1, 1999, provide:

“SECTION 50. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 61, Mississippi Code of 1972, prior to July 1, 1999, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1999, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1999, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.

“SECTION 51. Section 36 of this act shall take effect and be in force from and after September 1, 1999. The remainder of this act shall take effect and be in force from and after July 1, 1999.”

§ 27-55-533. Credit for accidental mixture of gasoline and special fuel and accidental mixture of dyed and undyed special fuel.

  1. When gasoline and special fuel on which the tax has been paid are accidentally mixed, the distributor of special fuel or other person owning such mixture may claim credit for the gasoline tax and/or special fuel tax on the gasoline and special fuel constituting such mixture.
  2. When dyed special fuel and undyed special fuel are accidentally mixed and the mixture is converted to nonhighway use special fuel, the distributor of special fuel or other person owning such mixture may claim credit for any taxes exceeding Five and Three-fourths Cents (5.75¢) per gallon which have been paid on such mixture.
  3. Proof satisfactory to the commission must be submitted with any claim for credit made pursuant to this section or the claim will be disallowed.
  4. The special fuels distributor or other person owning a mixture described in this section shall notify the commission immediately after gaining knowledge of such mixture.
  5. Upon receipt of the claim for credit, the commission shall determine the amount of refund or tax credit due the claimant and, in the case of a refund, the amount shall be refunded as provided in Section 27-55-19, Mississippi Code of 1972.

HISTORY: Laws, 1999, ch. 461, § 17, eff from and after July 1, 1999.

Editor’s Notes —

Laws of 1999, ch. 461, §§ 50, 51, effective July 1, 1999, provide:

“SECTION 50. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 61, Mississippi Code of 1972, prior to July 1, 1999, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1999, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1999, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.

“SECTION 51. Section 36 of this act shall take effect and be in force from and after September 1, 1999. The remainder of this act shall take effect and be in force from and after July 1, 1999.”

§ 27-55-535. Special fuel tax refunds; losses.

When special fuel is lost or destroyed in quantities of seven hundred fifty (750) gallons or more through explosion, fire, collision, storage tank wreckage, wreckage of loading or unloading facilities, such as pumps and lines, or acts of Providence while in storage in this state or while being transported in this state, the owner of the special fuel shall be entitled to tax credit or refund of the tax paid thereon.

The department shall be notified by the owner of the lost or destroyed special fuel within five (5) days after the loss or destruction is discovered. The department shall make an investigation of the facts and circumstances surrounding the loss or destruction as may be reasonably necessary for the effective administration of this article.

The claim shall be made in the name of the owner of the lost or destroyed special fuel and shall be signed by the owner or his authorized agent and filed within three (3) years after the date of loss. All claims must be accompanied by proof satisfactory to the department that the special fuel for which credit is claimed was destroyed by or through one (1) of the means set forth in the first paragraph of this section, and in all cases where the special fuel alleged to have been destroyed was covered by insurance, the department shall not approve such claims unless and until the insurer has acknowledged and actually paid the loss.

Upon receipt of the claim, the department shall determine the amount of refund or tax credit due the claimant and in the case of refund the amount shall be refunded to the claimant as provided in Section 27-55-19.

If the department determines that any refund claim shall not be paid, it shall notify the claimant stating the reason or reasons why the claim is disallowed.

A claimant may, within sixty (60) days from the date of the written notice of the disallowance of his claim, appeal to the board of review as provided by law.

HISTORY: Laws, 1999, ch. 461, § 18; Laws, 2005, ch. 499, § 25; Laws, 2009, ch. 492, § 92, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 1999, ch. 461, §§ 50, 51, effective July 1, 1999, provide:

“SECTION 50. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 61, Mississippi Code of 1972, prior to July 1, 1999, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1999, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1999, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.

“SECTION 51. Section 36 of this act shall take effect and be in force from and after September 1, 1999. The remainder of this act shall take effect and be in force from and after July 1, 1999.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2005 amendment substituted “by law” for “in Section 27-55-41” at the end of the last paragraph; and made minor stylistic changes throughout.

The 2009 amendment, effective from and after July 1, 2010, substituted “department” for “commission” everywhere it appears; substituted “sixty (60) days from the date of the written notice” for “thirty (30) days after receipt of written notice” in the last paragraph; and made a minor stylistic change.

Cross References —

Department of Revenue generally, see §27-3-1 et seq.

§ 27-55-537. Administration, enforcement and penalties.

All administrative provisions of the Mississippi Sales Tax Law, including those which fix damages, penalties and interest for nonpayment of taxes, failure to file returns, and for other noncompliance with the provisions of such chapter, and all other requirements and duties imposed upon taxpayers, shall apply to all persons liable for taxes under the provisions of this article, and the commission shall exercise all the power and authority and perform all the duties with respect to taxpayers under this article as are provided in the sales tax law, except that in cases of conflict, then the provisions of this article shall control.

HISTORY: Laws, 1999, ch. 461, § 19, eff from and after July 1, 1999.

Editor’s Notes —

Laws of 1999, ch. 461, §§ 50, 51, effective July 1, 1999, provide:

“SECTION 50. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 61, Mississippi Code of 1972, prior to July 1, 1999, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1999, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1999, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.

“SECTION 51. Section 36 of this act shall take effect and be in force from and after September 1, 1999. The remainder of this act shall take effect and be in force from and after July 1, 1999.”

Cross References —

Mississippi Sales Tax Law, see §27-65-1 et seq.

§ 27-55-539. Use of dyed diesel fuel in motor vehicle.

It shall be unlawful to use dyed diesel fuel or kerosene in a motor vehicle on a highway unless that use is permitted under Section 4082 of the Internal Revenue Code. A person who operates on a highway a motor vehicle whose supply tank contains dyed diesel fuel or kerosene whose use is unlawful under this section shall be liable for a penalty of One Thousand Dollars ($1,000.00) which shall be in addition to any taxes that may be due.

HISTORY: Laws, 1999, ch. 461, § 20, eff from and after July 1, 1999.

Editor’s Notes —

Laws of 1999, ch. 461, §§ 50, 51, effective July 1, 1999, provide:

“SECTION 50. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 61, Mississippi Code of 1972, prior to July 1, 1999, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1999, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1999, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.

“SECTION 51. Section 36 of this act shall take effect and be in force from and after September 1, 1999. The remainder of this act shall take effect and be in force from and after July 1, 1999.”

Federal Aspects—

Exemptions for diesel fuel and kerosene, see 26 USCS § 4082.

§ 27-55-541. Transportation reports.

Every common or contract carrier transporting special fuel, by whatever means, from a point outside this state to any point in this state, shall report, in writing, all deliveries of special fuel to points within this state to the commission on forms prescribed by the commission or, with the approval of the commission, furnish the required information on machine-prepared schedules, and such other information as may be necessary for the proper administration of this article.

The reports required in this section shall be for information purposes only and the commission may, in its discretion, waive the filing of any of these reports not necessary for proper administration of this article. The reports required in this section shall be signed and contain a declaration that the statements contained therein are true and are made under penalty of perjury. Such reports required in this section shall be filed with the commission on or before the 20th day of each month following the month in which the transaction occurred.

Any such person failing or refusing to file such report on or before the date required by law, or who shall omit any shipment of diesel fuel, kerosene or special fuel from such report, shall be subject to a penalty which shall be a percentage of the tax imposed by law on the total amount of the taxable products involved as follows:

Not more than ten percent (10%) for the first failure, refusal or omission; and

Not more than twenty percent (20%) for the second and any subsequent failure, refusal or omission.

The commission may waive such penalty upon good cause shown.

HISTORY: Laws, 1999, ch. 461, § 21, eff from and after July 1, 1999.

Editor’s Notes —

Laws of 1999, ch. 461, §§ 50, 51, effective July 1, 1999, provide:

“SECTION 50. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 61, Mississippi Code of 1972, prior to July 1, 1999, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1999, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1999, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.

“SECTION 51. Section 36 of this act shall take effect and be in force from and after September 1, 1999. The remainder of this act shall take effect and be in force from and after July 1, 1999.”

§ 27-55-543. Metering requirements.

A gallonage measuring meter shall be installed on each pipeline used for the withdrawal of special fuel, subject to excise taxes provided in this article, from the storage tank of any refinery, pipeline terminal, water terminal or any terminal that does not have stationary bulk storage tanks at such terminal within the State of Mississippi, and no such special fuel shall be withdrawn except through gallonage measuring meters. No bypass installation shall be constructed around the meters. The meters shall be installed and maintained as required by the commission.

The commission is authorized to verify the accuracy of meters used for the input or withdrawal of special fuel at a refinery or terminal. All meters shall be sealed by either the terminal operator or the commission.

It shall also be unlawful for any person to withdraw any taxable special fuel, from storage tanks as covered by this article except through the meters prescribed herein. The violation of any of the provisions of this section shall constitute a misdemeanor and, upon conviction, such person shall be subject to a fine of not less than Five Hundred Dollars ($500.00) nor more than One Thousand Dollars ($1,000.00), or to imprisonment for not more than sixty (60) days in jail, or to both such fine and imprisonment.

HISTORY: Laws, 1999, ch. 461, § 22, eff from and after July 1, 1999.

Editor’s Notes —

Laws of 1999, ch. 461, §§ 50, 51, effective July 1, 1999, provide:

“SECTION 50. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 61, Mississippi Code of 1972, prior to July 1, 1999, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1999, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1999, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.

“SECTION 51. Section 36 of this act shall take effect and be in force from and after September 1, 1999. The remainder of this act shall take effect and be in force from and after July 1, 1999.”

§ 27-55-545. Retention of records by distributors of special fuel and other persons; statute of limitations for actions by state for recovery of additional amounts.

Each distributor of special fuel shall maintain and keep for a period of three (3) years a record of all special fuel purchased, received, procured, manufactured, refined, compounded, used, sold, stored or delivered within this state by such distributor, together with invoices, bills of lading, and other pertinent records and papers as may be reasonably required by the commission.

It shall be the duty of every person purchasing special fuel from a distributor of special fuel or other person for the purpose of sale or distribution to maintain and keep for a period of three (3) years a record of all special fuel received, together with delivery tickets, invoices, bills of lading and such other records as the commission may require.

All sales made by a distributor of special fuel, other than retail sales from a service station, shall be evidenced in writing, signed by the seller, or his agent, shall bear the date of purchase, name and address of the purchaser and the seller, and shall show the kind and quantity of the product purchased. Sales tickets and invoices made to cash shall not be considered as complying with the terms of this article.

If, in the normal conduct of business of a distributor of special fuel or purchaser, the records of such distributor or purchaser are maintained and kept at an office outside this state, it shall be a sufficient compliance with this section if the records shall be made available for audit and examination by the commission at such office located outside Mississippi. If a distributor or purchaser fails or refuses to permit the commission or any of its employees to check and audit its records during the usual business hours of the day, the commission shall have authority to subpoena said records and have them brought to the office of the commission within ten (10) days after the subpoena is served on the distributor of special fuel or purchaser.

If a distributor of special fuel or purchaser fails to maintain adequate records, or if an audit of the records of said distributor or purchaser, or any report filed by him or any other information discloses that taxes are due and unpaid, the commission shall make assessments of taxes, damages and interest from any information available, which shall be prima facie correct.

All actions by this state for the recovery of additional amounts claimed as tax due under this article must be commenced within a period of three (3) years from the date of the filing of the required report with the commission, provided that in the case of a fraudulent or false report with intent to evade tax or of a failure to file a report, action may be commenced at any time. However, when an examination of a taxpayer’s records to verify returns made under this article has been initiated and the taxpayer notified thereof either by certified mail or personal delivery of a notice by an agent of the commissioner, within the thirty-six-month examination period provided herein, the determination of the correct tax liability may be made by the commission after the expiration of said thirty-six-month examination period, provided that said determination shall be made with reasonable promptness and diligence.

HISTORY: Laws, 1999, ch. 461, § 23; Laws, 2006, ch. 344, § 2, eff from and after July 1, 2006.

Editor’s Notes —

Laws of 1999, ch. 461, §§ 50, 51, effective July 1, 1999, provide:

“SECTION 50. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 61, Mississippi Code of 1972, prior to July 1, 1999, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1999, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1999, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.

“SECTION 51. Section 36 of this act shall take effect and be in force from and after September 1, 1999. The remainder of this act shall take effect and be in force from and after July 1, 1999.”

Amendment Notes —

The 2006 amendment substituted “either by certified mail or personal delivery of a notice by an agent of the commissioner” for “by certified mail” in the last sentence of the last paragraph.

§ 27-55-547. Right to inspection.

The commissioner and his agents and employees shall have full access, ingress, and egress at all reasonable hours to and from any place or building where special fuel may be received, stored, transported, sold, offered or exposed for sale, manufactured, refined, distilled, compounded or blended. The commissioner and his agents and employees shall have the right to open and inspect any case, package, or other container, any tank, pump, tank car or storage tank in which special fuel is kept and enter upon any barge, vessel, or other vehicle transporting special fuel and, with instruments conforming to the weights and measures adopted by the United States Bureau of Standards, check any measuring device or volume of weight of the contents of any such container.

The commission, its employees or agents and enforcement officers of the Mississippi Department of Transportation are hereby authorized to inspect any vehicle transporting special fuel over the highways of this state, or any boat, barge or vessel transporting special fuel over the waters of this state, to examine the contents of such vehicle, boat, barge or vessel, to take a sample, not to exceed one (1) gallon, of the special fuel contained in such vehicle, boat, barge or vessel, and to inspect the bills of lading, manifest, invoices or other records pertaining to the special fuel being transported.

The commission, its employees or agents and enforcement officers of the Mississippi Department of Transportation are hereby authorized to stop any motor vehicle traveling the highways of this state; to inspect the contents of the motor vehicle’s fuel supply tank; to take a sample, not to exceed one (1) gallon, of the contents of the fuel supply tank of such motor vehicle and to examine any invoices, receipts or other documents pertaining to the contents of the motor vehicle’s fuel supply tank.

Any person who refuses to allow an inspection as authorized in this section shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not more than One Thousand Dollars ($1,000.00), or imprisonment in the county jail for not more than six (6) months, or both such fine and imprisonment.

HISTORY: Laws, 1999, ch. 461, § 24, eff from and after July 1, 1999.

Editor’s Notes —

Laws of 1999, ch. 461, §§ 50, 51 effective July 1, 1999, provide:

“SECTION 50. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 61, Mississippi Code of 1972, prior to July 1, 1999, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1999, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1999, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.

“SECTION 51. Section 36 of this act shall take effect and be in force from and after September 1, 1999. The remainder of this act shall take effect and be in force from and after July 1, 1999.”

Cross References —

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

§ 27-55-549. Repealed.

Repealed by Laws of 2005, ch. 499, § 36 effective from and after July 1, 2005.

Editor’s Notes —

Former §27-55-549 provided for hearings and appeals from certain actions of the State Tax Commission.

§ 27-55-551. Commission to institute proceedings; sequestration; lien; seizure.

The commission is hereby authorized and empowered to institute legal proceedings for any and all violations of this article, to recover taxes, damages or penalties due under this article. All taxes and damages recovered in any proceedings by the commission shall be paid over and disposed of as any and all other special fuel taxes are required to be. Any chancellor or judge authorized to grant remedial writs shall grant writs of sequestration for the impounding of special fuel on which the excise tax or penalty is owed. Before any writ of sequestration shall be issued under this section, the complainant shall make an affidavit showing that it had good cause to believe, and does believe, that there is an excise tax or penalty owed the State of Mississippi on the special fuel sought to be sequestered and that unless said special fuel is sequestered and impounded, said special fuel will be removed, concealed, or disposed of. Upon such affidavit being presented to any chancellor or judge authorized to grant remedial writs, said chancellor or judge shall order said writ to be issued upon the filing of a bill of complaint for the collection of the excise tax on said special fuel. The writ of sequestration shall then be issued and the property dealt with in the manner now provided by law for other writs of sequestration. Where the State of Mississippi is the complainant, no bond shall be required of said state for the issuance of said writ of sequestration.

The State of Mississippi shall have a lien upon all of the property of every distributor or person acting as a distributor of special fuel without a permit, used in the operation of his business as such distributor, for the excise taxes levied by this article and due or to become due the State of Mississippi. Such liens or encumbrances of whatever character shall be paramount to private liens and to the rights of any holder of the legal title in or to any pumps, tanks, inventories of special fuel and other petroleum products, motor vehicles, or other personal property used in the operation of said business.

The commission shall have the right, when taxes due the State of Mississippi are delinquent under this article, or where any person acting as a distributor of special fuel without a permit receives special fuel in this state without paying the tax thereon, to cause a writ of summons and seizure to issue, returnable to the court having jurisdiction thereof, in like manner as such writs are authorized to be issued by Chapter 7 of Title 85, Mississippi Code of 1972. Such writ shall be directed to the proper officer or to the commission commanding the officer or the commission, as the case may be, to seize the property upon which a lien exists as hereinabove provided. After the issuance of such writ, such actions and proceedings shall be had on such writ as presently provided for the enforcement of purchase money security interests by the statutes of this state. The commission shall have the right to stop and hold any moving or movable equipment subject to seizure pursuant to the provisions of this paragraph pending the issuance of process.

It is expressly provided that the remedies set out in the foregoing paragraph shall be cumulative and that no action taken by the commission shall be construed to be an election on the part of this state or any of its officers to pursue any remedy hereunder to the exclusion of any other remedy for which provision is made in this article.

HISTORY: Laws, 1999, ch. 461, § 26, eff from and after July 1, 1999.

Editor’s Notes —

Laws of 1999, ch. 461, §§ 50, 51, effective July 1, 1999, provide:

“SECTION 50. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 61, Mississippi Code of 1972, prior to July 1, 1999, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1999, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1999, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.

“SECTION 51. Section 36 of this act shall take effect and be in force from and after September 1, 1999. The remainder of this act shall take effect and be in force from and after July 1, 1999.”

§ 27-55-553. Refund of taxes erroneously or illegally collected.

In the event that any taxes or penalties imposed by this article have been erroneously or illegally collected from a distributor or other person, the commission may permit such distributor of special fuel or other person to take credit against a subsequent tax report for the amount of the erroneous overpayment, or the amount thereof may be refunded to the distributor or other person in the same manner as provided in Section 27-55-19.

No refunds shall be made under the provisions of this section unless a written claim is filed setting forth the circumstances by reason of which such refund should be allowed. Such claim shall be in the form as the commission shall prescribe and shall be filed with the commission within three (3) years from the date of payment of the taxes erroneously or illegally collected. Nothing in this article shall be construed to prohibit a refund or credit for tax paid on special fuel not subject to tax or which is exempt from tax, provided there has not been a willful disregard of the provisions of this article and further provided that the claim therefor is filed within three (3) years.

HISTORY: Laws, 1999, ch. 461, § 27, eff from and after July 1, 1999.

Editor’s Notes —

Laws of 1999, ch. 461, §§ 50, 51, effective July 1, 1999, provide:

“SECTION 50. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 61, Mississippi Code of 1972, prior to July 1, 1999, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1999, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1999, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.

“SECTION 51. Section 36 of this act shall take effect and be in force from and after September 1, 1999. The remainder of this act shall take effect and be in force from and after July 1, 1999.”

§ 27-55-555. Funds placed in depositories.

All funds collected by the commission under provisions of this article, or under the provisions of any other law, which may now or in the future be collected by said commission, are hereby designated as public funds of the State of Mississippi and shall be by it deposited in accordance with Section 7-9-21. Allocations of gasoline, diesel fuel or kerosene tax to the counties shall be made by the commission as provided by law and reported to the State Treasurer at the end of each month. The State Treasurer shall issue his requisition in payment thereof on the State Fiscal Officer, who shall issue his warrant on the State Treasurer, as is provided for the disbursement of other state funds.

HISTORY: Laws, 1999, ch. 461, § 28, eff from and after July 1, 1999.

Editor’s Notes —

Laws of 1999, ch. 461, §§ 50, 51, effective July 1, 1999, provide:

“SECTION 50. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 61, Mississippi Code of 1972, prior to July 1, 1999, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1999, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1999, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.

“SECTION 51. Section 36 of this act shall take effect and be in force from and after September 1, 1999. The remainder of this act shall take effect and be in force from and after July 1, 1999.”

§ 27-55-557. Exchange of information with other states.

The commission may provide any department or agency of any state or the United States responsible for the enforcement of special fuel taxes any information it may have relative to the manufacture, receipt, sale, use, transportation and/or shipment of special fuel by any person. The commission may provide any department or agency of any state or the United States that is responsible for the enforcement of special fuel taxes any demographic information it may have relative to distributors of special fuel. The commission may place such information in a national database or clearinghouse in order to facilitate the exchange of such information.

HISTORY: Laws, 1999, ch. 461, § 29; Laws, 2001, ch. 390, § 2, eff from and after passage (approved Mar. 11, 2001.).

Editor’s Notes —

Laws of 1999, ch. 461, §§ 50, 51, effective July 1, 1999, provide:

“SECTION 50. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 61, Mississippi Code of 1972, prior to July 1, 1999, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1999, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1999, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.

“SECTION 51. Section 36 of this act shall take effect and be in force from and after September 1, 1999. The remainder of this act shall take effect and be in force from and after July 1, 1999.”

§ 27-55-559. Evidence of product transported; unlawful for carriers or transporters to divert special fuel shipments to a destination other than the destination on the manifest or bill of lading; notice of intent to import special fuel; penalties.

Every person hauling, transporting or conveying more than five hundred (500) gallons of special fuel over the highways, streets, alleys or waters of this state, or into this state over any highway, street, alley or water route, shall, during the entire time he is so engaged, have in his possession a bill of sale, bills of lading, invoices or other written evidence, each of which shall be serially numbered, showing the kind and amount of special fuel being transported, the name and address of the person from whom such special fuel was received, and the name and address of the person to whom delivery is to be made. The vehicle or boat conveying such special fuel shall have clearly printed on it the name and address of the person transporting the special fuel on both sides of the vehicle or boat in well-balanced letters of not less than two (2) inches in height on a contrasting background.

Any person transporting special fuel without a shipping document containing the required information or who diverts a shipment of special fuel to a destination other than the destination listed on such shipping document or who alters a shipping document without notice to the commission shall be liable for a fine of One Thousand Dollars ($1,000.00) per offense and the entire amount of the state excise tax upon such special fuel shall be deemed due and payable, plus a penalty of twenty-five percent (25%) of the amount of such tax. Any authorized representative of the commission or the enforcement officers of the Mississippi Department of Transportation shall have the right to seize or impound such vehicle or boat until the excise tax and penalty have been paid. Notice to the commission shall consist of contacting the National Diversion Registry, reporting the diversion and obtaining a registration number.

Any person other than a common or contract carrier bringing special fuel into this state in quantities of more than five hundred (500) gallons shall give notice to the commission of his intent to import such special fuel. The commission is authorized to promulgate rules setting forth the manner in which such notice is to be given. However, if information on special fuel imported into this state can be accurately secured from other sources by the commission, it may waive the requirements of such notice.

If any person, other than a common or contract carrier, shall transport special fuel over the highways of this state by motor vehicle without having given the notice required by this section, or if a copy of such notice is not carried in such motor vehicle as required by this section, the entire amount of the state excise tax upon such special fuel being transported shall be deemed due and payable, plus a penalty of twenty-five percent (25%) of the amount of such tax, and any authorized representative of the commission or enforcement officers of the Mississippi Department of Transportation shall have the right to seize or impound the motor vehicle in which such special fuel is being transported until such excise tax together with the penalty thereon has been paid. Provided, however, that the penalty shall not apply when the driver of the truck stops at the first weighing station in the line of travel and secures the signature of the officer on duty on the import notice.

HISTORY: Laws, 1999, ch. 461, § 30; Laws, 2004, ch. 525, § 3, eff from and after July 1, 2004.

Editor’s Notes —

Laws of 1999, ch. 461, §§ 50, 51, effective July 1, 1999, provide:

“SECTION 50. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 61, Mississippi Code of 1972, prior to July 1, 1999, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1999, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1999, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.

“SECTION 51. Section 36 of this act shall take effect and be in force from and after September 1, 1999. The remainder of this act shall take effect and be in force from and after July 1, 1999.”

Laws of 2004, ch. 525, § 4, effective July 1, 2004, provides:

“SECTION 4. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Chapter 55, Title 27, Mississippi Code of 1972, before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of such laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The 2004 amendment inserted the second paragraph.

§ 27-55-561. Apportionment of tax.

The amount received on special fuel as defined in this article shall be paid and apportioned in accordance with Section 27-5-101.

HISTORY: Laws, 1999, ch. 461, § 31, eff from and after July 1, 1999.

Editor’s Notes —

Laws of 1999, ch. 461, §§ 50, 51, effective July 1, 1999, provide:

“SECTION 50. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 61, Mississippi Code of 1972, prior to July 1, 1999, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1999, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1999, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.

“SECTION 51. Section 36 of this act shall take effect and be in force from and after September 1, 1999. The remainder of this act shall take effect and be in force from and after July 1, 1999.”

Cross References —

Apportionment of excise taxes on gasoline and petroleum products, see §27-5-101.

§ 27-55-563. Authority to make rules and regulations.

The commission is hereby given power and authority to make all rules and regulations, not inconsistent with the provisions of this article, with reference to all petroleum excise tax provisions and exemptions governing the making of reports and contents of same and doing any and all other duties pertaining to the making of reports and payment of taxes, and such other matters as will, in the judgment of the commission, contribute to a more efficient administration of all the petroleum excise tax provisions of this article. Such rules and regulations, when made, shall have the same binding force and effect as if incorporated in this article.

HISTORY: Laws, 1999, ch. 461, § 32, eff from and after July 1, 1999.

Editor’s Notes —

Laws of 1999, ch. 461, §§ 50, 51, effective July 1, 1999, provide:

“SECTION 50. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 61, Mississippi Code of 1972, prior to July 1, 1999, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1999, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1999, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.

“SECTION 51. Section 36 of this act shall take effect and be in force from and after September 1, 1999. The remainder of this act shall take effect and be in force from and after July 1, 1999.”

§ 27-55-565. Effect of prior law.

This article shall not release or relinquish any liability or penalty incurred or right accrued under the laws of this state as they existed before July 1, 1999 and such laws shall be considered as remaining in force for the purpose of instituting or sustaining any proper action or prosecution for the enforcement of any such liability, penalty, or right. Such laws shall govern the reporting and payment of taxes on oil and other motor fuel received, sold, distributed or used by bonded distributors or other persons before July 1, 1999. Any and all matters, orders, hearings, and proceedings pending before the commission or before any court under provisions of such prior laws shall continue with the same effect as though such prior laws were not amended or repealed.

HISTORY: Laws, 1999, ch. 461, § 33, eff from and after July 1, 1999.

Editor’s Notes —

Laws of 1999, ch. 461, §§ 50, 51, effective July 1, 1999, provide:

“SECTION 50. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 61, Mississippi Code of 1972, prior to July 1, 1999, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1999, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1999, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.

“SECTION 51. Section 36 of this act shall take effect and be in force from and after September 1, 1999. The remainder of this act shall take effect and be in force from and after July 1, 1999.”

§ 27-55-567. Tax on undyed diesel fuel held in storage.

  1. A tax at a rate of Twelve and One-fourth Cents (12.25¢) per gallon shall apply to all undyed diesel fuel, on which the other motor fuel tax has not been paid, held in storage at a bulk plant or retail location on July 1, 1999, by any distributor of special fuel.
  2. The commission shall determine the time and manner of reporting the quantities of undyed diesel fuel in storage on July 1, 1999, and the payment of any taxes due.

HISTORY: Laws, 1999, ch. 461, § 34, eff from and after July 1, 1999.

Editor’s Notes —

Laws of 1999, ch. 461, §§ 50, 51, effective July 1, 1999, provide:

“SECTION 50. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 61, Mississippi Code of 1972, prior to July 1, 1999, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1999, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1999, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.

“SECTION 51. Section 36 of this act shall take effect and be in force from and after September 1, 1999. The remainder of this act shall take effect and be in force from and after July 1, 1999.”

§ 27-55-569. Unlawful purchase of untaxed fuel for use in highway construction equipment; penalties.

In addition to any other penalty authorized by law, any contractor or other person or entity who knowingly and willfully purchases untaxed fuel for use in equipment being utilized on a road or highway construction site in Mississippi without paying any tax on that fuel that is due to the State of Mississippi, is guilty of a misdemeanor and, upon conviction, shall be fined not less than One Thousand Dollars ($1,000.00) or more than One Hundred Thousand Dollars ($100,000.00), or imprisoned in the county jail for not more than one (1) year, or both.

HISTORY: Laws, 1999, ch. 388, § 1, eff from and after July 1, 1999.

Cross References —

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

Chapter 57. Tax on Oils

Article 1. Lubricating Oil.

§ 27-57-1. Administration of article.

The Department of Revenue, hereinafter called the “commission” or the “department,” is hereby vested with the sole power and authority, and is charged with the duty of administering and enforcing the terms and provisions of this article.

HISTORY: Codes, 1942, § 10078-01; Laws, 1969 Ex Sess, ch. 56, § 1; Laws, 1981, ch. 468, § 27; Laws, 2009, ch. 492, § 93, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective from and after July 1, 2010, substituted “Department of Revenue” for “state tax commission”; and inserted “or the ‘department’.”

Cross References —

Department of Revenue generally, see §27-3-1 et seq.

Taxes on gasoline and other motor fuels, see §27-55-1 et seq.

Liquefied compressed gas tax, see §27-59-1 et seq.

Interstate commercial carriers motor fuel tax, see §27-61-1 et seq.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 524 et seq.

§ 27-57-3. Purpose of article.

It is declared to be the purpose and intention of the legislature to impose an excise on all persons engaged in the business of selling or distributing lubricating oil in the State of Mississippi, directly or indirectly, computed at the rates named in this article, subject to the exemptions and refunds herein enumerated, and the chancery court is hereby given jurisdiction to inquire into all violations and to impose and inflict the penalties herein provided; and especially is the chancery court hereby authorized and empowered to require any and all persons to disclose and discover full information with reference to their dealing in and handling of petroleum products as hereinbefore provided. Any and all persons making the disclosures and discoveries prayed for by any bill filed in the chancery courts of the State of Mississippi shall be and they are hereby given full and complete immunity from all fines and prison sentences imposed by this article.

HISTORY: Codes, 1942, § 10078-12; Laws, 1969 Ex Sess, ch. 56, § 12, eff from and after January 1, 1970.

§ 27-57-5. Definitions.

The words, terms and phrases as used in this article shall have the following meanings unless the context requires otherwise:

“Lubricating oil” means all petroleum-based oils or synthetic lubricants intended for use in the crankcase of an internal combustion engine, either spark ignition or diesel type. The purpose of “lubricating oil” is to reduce friction between two (2) solid surfaces moving relative to one another. Lubricating oil shall not mean spindle oils, cutting oils, steam cylinder oils, transmission fluids or oils, gear oils, industrial oils, electrical insulating oils, manufactured, recommended, advertised and intended for such; lubricating oil specifically designed for use in large stationary engines of five hundred (500) horsepower or more; oils specifically designed for use in aircraft or outboard motors, or lubricating oil additives and compounds, manufactured, recommended, advertised and intended for use as an additive or compound and packaged in quantities of one (1) gallon or less; oils which would cause damage to an internal combustion engine if used as a lubricant, or special purpose oils where the finished cost would make its use as a lubricating oil in an internal combustion engine economically prohibitive, or oils used as raw materials in manufacturing processes and any grease which is classified as a lubricant and which is manufactured, recommended, advertised and intended for use as such.

“Person” means any individual, firm, copartnership, joint venture, association, corporation, estate, trust, or any other group or combination acting as a unit, and the plural as well as the singular number unless the intention to give a more limited meaning is disclosed by the context.

“Class A distributor” means any person who acquires lubricating oil on which the tax levied by this article has not been paid and sells or delivers lubricating oil to wholesalers, retailers or directly to consumers.

“Commission” or “department” means the Department of Revenue.

“Refiner” or “processor” shall mean every person who shall receive, produce, manufacture, refine, distill, blend or compound lubricating oil in this state, when such person shall engage in refining or processing petroleum products in this state, and the blending or mixing process produces a finished product with different physical and chemical properties from the original products.

“Waters” shall mean public waters.

“Retailer” means every person who sells lubricating oil at retail.

HISTORY: Codes, 1942, § 10078-02; Laws, 1969 Ex Sess, ch. 56, § 2; Laws, 1972, ch. 479, § 1; Laws, 1978, ch. 358, § 1; Laws, 1982, ch. 438, § 5; Laws, 2009, ch. 492, § 94, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 1982, ch. 438, § 23, effective from and after July 1, 1982, provides as follows:

“SECTION 23. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57, 61 and 63 [Repealed], Mississippi Code of 1972, prior to July 1, 1982, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1982, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1982, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective from and after July 1, 2010, substituted “‘Commission’ or ‘department’ means the Department of Revenue” for “‘Commission’ means the state tax commission” in (d).

Cross References —

Department of Revenue generally, see §27-3-1 et seq.

§ 27-57-7. Distributor; application for permit; bond.

Before any person shall engage in business as a Class A distributor of lubricating oil, as defined in this article, in this state he shall first make application to the commission, upon forms prescribed by the commission, for a permit to engage in said business.

If said application is approved, the commission may require said applicant to enter into a good and sufficient surety bond, written by a company qualified to write such bonds in the State of Mississippi, which bond shall be made payable to the State of Mississippi in a sum not less than One Thousand Dollars ($1,000.00) nor more than Two Hundred Fifty Thousand Dollars ($250,000.00); or in lieu thereof, deposit with the commission a cash bond in the aforesaid amount. A personal bond in the aforesaid amount shall also be acceptable if the same is secured by bonds of the State of Mississippi or the United States Government. Such bond or bonds shall be in an amount not to exceed Two Hundred Fifty Thousand Dollars ($250,000.00), and not to exceed the lubricating oil tax estimated to become due by the said distributor for any ninety-day period. The bond herein required shall be increased within the limits hereinbefore set forth from time to time if deemed insufficient by the commission giving to the licensee fifteen (15) days’ notice, in writing, to increase said bond, said notice to state the amount of increase demanded.

The bond required by this section shall be conditioned that the distributor will fully comply with all laws pertaining to distributors of lubricating oil and pay all excise taxes and penalties provided. Provided that bonds given by distributors under the laws heretofore in force shall remain in full force and effect. Provided, however, any person who has already furnished bond under a prior petroleum tax law or shall furnish a bond to meet the requirements of any petroleum tax law administered by the commission shall not be required to furnish an additional bond, but said person shall be subject to all other conditions, requirements and liabilities imposed herein upon a distributor of lubricating oil.

HISTORY: Codes, 1942, § 10078-03; Laws, 1969 Ex Sess, ch. 56, § 3; Laws, 1972, ch. 479, § 2; Laws, 1981, ch. 468, § 28; Laws, 1982, ch. 438, § 6, eff from and after July 1, 1982.

Editor’s Notes —

Laws of 1982, ch. 438, § 23, effective from and after July 1, 1982, provides as follows:

“SECTION 23. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57, 61 and 63 [Repealed], Mississippi Code of 1972, prior to July 1, 1982, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1982, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1982, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

RESEARCH REFERENCES

Am. Jur.

8B Am. Jur. Legal Forms 2d, Garages, Service Stations, and Parking Facilities, § 128:15 (bond of gasoline distributor).

CJS.

53 C.J.S., Licenses §§ 70-72.

§ 27-57-9. Distributor; revocation of permit; injunction.

If the commission approves the application and bond, it shall issue a permit authorizing said applicant to engage in business as either a Class A or Class B distributor and said permit shall not be assignable or otherwise transferable. Said permits may be revoked for a single business location or all such locations by the commission at any time upon ten (10) days’ written notice, if said distributor shall fail to pay all excise taxes and penalties due within the time provided by law where so required, or shall fail in any way to comply with all the provisions of this article, but such cancellation shall not relieve the distributor or his sureties from liability on the distributor’s bond. No permit shall be issued any applicant who is in arrears or default to the state or any subdivision thereof for any taxes on any petroleum products. Copies of all permits shall be filed and recorded alphabetically by the comptroller.

Any person engaging in the business of a distributor without a permit having first been obtained as provided herein, or after any permit granted a distributor has been revoked, shall forfeit all right to do business as a distributor of lubricating oil in the State of Mississippi for a period of not less than one (1) year, nor more than five (5) years. It shall be the duty of the commission, when it shall have knowledge that any person is engaging in business as a distributor without a valid permit to proceed by injunction or otherwise, to prevent the continuance of said business as a distributor of lubricating oil, and any judge or chancellor now authorized to grant injunctions, shall grant an injunction enjoining the continuance of said business for not less than one (1) year nor more than five (5) years.

HISTORY: Codes, 1942, § 10078-04; Laws, 1969 Ex Sess, ch. 56, § 4; Laws, 1972, ch. 479, § 3; Laws, 1981, ch. 468, § 29, eff from and after July 1, 1981.

Editor’s Notes —

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Cross References —

Injunctions generally, see §11-13-1 et seq.

RESEARCH REFERENCES

Am. Jur.

51 Am. Jur. 2d, Licenses and Permits §§ 88, 90, 91, 93, 95.

16 Am. Jur. Pl & Pr Forms (Rev), Forms 41 et seq (proceedings relating to suspension or revocation of license).

16 Am. Jur. Pl & Pr Forms (Rev), Licenses and Permits, Form 73 (defense of exemption in action to collect license fee).

16 Am. Jur. Pl & Pr Forms (1st ed), Licenses and Permits, Forms 21 et seq (proceedings relating to grant or refusal of license).

CJS.

53 C.J.S., Licenses §§ 82-99.

§ 27-57-11. Excise tax on lubricating oil.

Any person who is engaged in business as a Class A distributor or who acts as a Class A distributor as defined in this article, shall pay for the privilege of engaging in such business or acting as such Class A distributor, an excise tax of Two cents (2¢) per quart (Eight cents (8¢) per gallon) upon lubricating oil (1) sold to Class B distributors; (2) sold to retailers; (3) sold directly to a consumer; (4) used in any motor vehicle owned or operated by such person in this state. Provided that the tax herein imposed and assessed shall be collected and paid to the State of Mississippi but once in respect to any lubricating oil.

Provided that any person or concern who holds a permit as a distributor of lubricating oil, issued under prior law, who applies for and receives a permit as a Class B distributor, as defined in this article, shall upon the issuance of such Class B distributor’s permit take an actual physical inventory of all lubricating oil on hand. A tax, at the rate provided above, shall immediately accrue upon the amount of lubricating oil on hand and shall be payable to the comptroller on or before the twentieth of the month following the month in which such inventory is made. All such inventories shall be made under the supervision of a representative of the comptroller. After the issuance of Class B permits, holders thereof shall be required to pay the tax, provided for in this section, to Class A distributors on all lubricating oil purchased or otherwise acquired.

HISTORY: Codes, 1942, § 10078-05; Laws, 1969 Ex Sess, ch. 56, § 5; Laws, 1972, ch. 479, § 4, eff from and after July 1, 1972.

Editor’s Notes —

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 524 et seq.

§ 27-57-13. Monthly report and remittance.

  1. For the purpose of determining the amount of his liability for the tax imposed herein, each Class A distributor shall, not later than the twentieth day of the month next following the month in which this article becomes effective and not later than the twentieth day of each month thereafter, file with the commission a monthly report which shall include a statement of the number of gallons of lubricating oil sold by such Class A distributor within this state during the preceding calendar month and such other information as may be necessary for the proper administration of this article.
  2. At the time of filing each monthly report with the commission, each Class A distributor shall pay to the commission the full amount of the lubricating oil tax due from such Class A distributor for the preceding calendar month.

    Reports and payments sent to the commission by mail must be postmarked by the due date in order to be considered timely filed, except when the due date falls on a weekend or holiday, in which case such reports and payments must be postmarked by the first working day following the due date in order to be considered timely filed.

    The monthly report of the Class A distributor shall be prepared and filed with the commission on forms prescribed by the commission, or such Class A distributor may, with the approval of the commission, furnish the required information on machine-prepared schedules setting out such information as is prescribed on the forms furnished by the commission. Such monthly reports shall be signed by the Class A distributor in person or by his duly authorized agent and shall contain a declaration that the statements contained therein are true and are made under penalty of perjury.

HISTORY: Codes, 1942, § 10078-06; Laws, 1969 Ex Sess, ch. 56, § 6; Laws, 1972, ch. 479, § 5; Laws, 1981, ch. 468, § 30; Laws, 1996, ch. 306, § 5, eff from and after July 1, 1996.

Editor’s Notes —

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1996, ch. 306, § 13, effective July 1, 1996, provides as follows:

“SECTION 13. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the gasoline and motor fuel tax, oil tax and liquefied compressed gas tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the gasoline and motor fuel tax, oil tax and liquefied compressed gas tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Cross References —

Crime of perjury, see §97-9-59.

§ 27-57-15. Report from person not bonded as distributor.

Any person, other than a bonded distributor, who shall purchase, bring into this state, or otherwise acquire lubricating oil within this state on which the tax has not been paid, or covered by a distributor’s bond nor otherwise exempted shall be subject with respect to such lubricating oil to all the provisions that apply to bonded distributors and be subject to additional penalties as provided in this article.

HISTORY: Codes, 1942, § 10078-07; Laws, 1969 Ex Sess, ch. 56, § 7; Laws, 1972, ch. 479, § 6, eff from and after July 1, 1972.

Editor’s Notes —

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

§ 27-57-17. Lubricating oil tax; exemptions.

  1. There shall not be included in the measure of the tax levied hereunder any lubricating oils:
    1. Sold or delivered by a Class A distributor to another Class A distributor within this state.
    2. Sold by a Class A distributor to the United States government for use of the armed forces only and delivered in quantities of not less than fifty (50) gallons.
    3. Exported to a destination beyond the borders of this state by any person, by ship, vessel, barge, railroad tank car, pipeline, or tank truck, if such tank truck is operated by a common or contract carrier.
    4. Exported to destination beyond the borders of this state by a Class A distributor.
    5. Sold in quantities of fifty (50) gallons, or more, to be used by any railroad locomotive, boat, vessel, ship, towboat, or dredgeboat.
    6. Brought into this state in the reservoir provided by the manufacturer of a vehicle as the container of oils used exclusively for lubricating said vehicle.
  2. Evidence of exempt transactions provided in this section and the subsections thereof shall consist of copies of invoices, documents or any other evidence that may be required by the commission. In order to claim exemptions provided under this article, the distributor of lubricating oil must file claims therefor within three (3) years from the date of sale or delivery; otherwise, claims for such exemptions shall be disallowed.

HISTORY: Codes, 1942, § 10078-08; Laws, 1969 Ex Sess, ch. 56, § 8; Laws, 1972, ch. 479, § 7; Laws, 1989, ch. 518, § 5, eff from and after July 1, 1989.

Editor’s Notes —

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1989, ch. 518, § 9, effective from and after July 1, 1989, provides as follows:

“SECTION 9. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Cross References —

Property exempt from taxation generally, see §27-31-1 et seq.

Ad valorem tax exemption of oil, gas, and other petroleum products refined in state, see §27-31-19.

§ 27-57-19. Lubricating oil tax; refunds.

When lubricating oil is lost or destroyed in quantities of two hundred fifty (250) gallons or more through explosion, fire, collision, storage tank wreckage, wreckage of loading or unloading facilities or other acts of Providence, only while in storage in this state or while being transported in this state, the owner of the lubricating oil shall be entitled to a refund of the tax paid thereon.

The department shall be notified by the owner of lubricating oil lost or destroyed within five (5) days after the loss or destruction is discovered. The department shall make an investigation of the facts and circumstances surrounding the loss or destruction as may be reasonably necessary for the effective administration of this section.

The claim shall be made in the name of the owner of the lubricating oil lost or destroyed, and shall be signed by the owner or his authorized agent and filed within three (3) years after the date of the loss. All claims must be accompanied by proof satisfactory to the department that the lubricating oil for which credit is claimed was destroyed as herein provided. In all cases where lubricating oil alleged to have been destroyed was covered by insurance, the department shall not approve such claim unless and until the insurer has acknowledged and actually paid the loss.

Upon the receipt of the claim, the department shall determine the amount of refund or tax credit due to the claimant and in the case of refund the amount shall be refunded to the claimant as provided in Section 27-55-19. The refund shall be paid from current lubricating oil tax collections.

If the department determines that any refund claim shall not be paid or any tax credit allowed, it shall notify the claimant at the earliest possible date after it determines the claim cannot be allowed stating the reason or reasons why the claim is rejected.

A claimant may, within sixty (60) days from the date of the rejection of his claim, appeal to the board of review as provided by law.

HISTORY: Codes, 1942, § 10078-09; Laws, 1969 Ex Sess, ch. 56, § 9; Laws, 1971, ch. 499, § 1; Laws, 1972, ch. 479, § 8; Laws, 1981, ch. 468, § 31; Laws, 1989, ch. 518, § 6; Laws, 2005, ch. 499, § 26; Laws, 2009, ch. 492, § 95, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 1989, ch. 469, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1989, ch. 518, § 9, effective from and after July 1, 1989, provides as follows:

“SECTION 9. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2005 amendment substituted “by law” for “in Section 27-55-41” at the end of the last paragraph; and made minor stylistic changes throughout.

The 2009 amendment, effective from and after July 1, 2010, substituted “department” for “commission” everywhere it appears; and substituted “sixty (60) days from the date of the rejection” for “thirty (30) days after the rejection” in the last paragraph.

Cross References —

Department of Revenue generally, see §27-3-1 et seq.

Refunds for losses of gasoline and other motor fuels, see §27-55-27.

Refunds for liquefied compressed gas losses, see §27-59-35.

§ 27-57-21. Administration and enforcement.

All administrative provisions of the Mississippi Sales Tax Law, including those which fix damages, penalties and interest for nonpayment of taxes, failure to file returns, and for other noncompliance with the provisions of said chapter, and all other requirements and duties imposed upon taxpayers, shall apply to all persons liable for taxes under the provisions of this article, and the commission shall exercise all the power and authority and perform all the duties with respect to taxpayers under this article as are provided in said sales tax law, except that in cases of conflict, then the provisions of this article shall control.

HISTORY: Codes, 1942, § 10078-10; Laws, 1969 Ex Sess, ch. 56, § 10; Laws, 1972, ch. 479, § 9; Laws, 1981, ch. 468, § 32, eff from and after July 1, 1981.

Editor’s Notes —

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Cross References —

Mississippi Sales Tax Law generally, see §27-65-1 et seq.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation §§ 536-537.

§ 27-57-23. Repealed.

Repealed by Laws of 1982, ch. 438, § 20, effective from and after July 1, 1982.

[Codes, 1942, § 10078-11; Laws, 1969 Ex Sess, ch. 56, § 11; Laws, 1972, ch. 479, § 10]

Editor’s Notes —

Former §27-57-23 related to general penalties.

§ 27-57-25. Retention of records by distributors and other persons; statute of limitations for actions by state for recovery of additional amounts.

Each distributor shall maintain and keep for a period of three (3) years a record of all lubricating oil purchased, received, procured, manufactured, refined, compounded, used, sold, stored or delivered within this state by such distributor, together with invoices, bills of lading, and other pertinent records and papers as may be reasonably required by the commission. All sales made by a distributor shall be evidenced in writing, signed by the seller, or their agents, shall bear the date of purchase, name and address of the purchaser, and the seller, and shall show the kind and quantity of the product purchased. Sales tickets and invoices made to cash shall not be considered as complying with the terms of this article.

It shall be the duty of every person purchasing lubricating oil from a distributor or other person for the purpose of sale or distribution to maintain and keep for a period of three (3) years a record of lubricating oil received together with delivery tickets, invoices, bills of lading and such other records as the commission shall require.

If, in the normal conduct of a distributor’s business, the records of such distributor are maintained and kept at an office outside the State of Mississippi, it shall be a sufficient compliance with this section if the records shall be made available for audit and examination by the commission at such office located outside Mississippi. If a distributor fails or refuses to permit the commission or any of its employees to check and audit his record during the usual business hours of the day, the commission shall have authority to subpoena the records and have them brought to the office of the commission within ten (10) days after the subpoena is served on the distributor.

The commission may, after an audit and examination of the records of a distributor, authorize the disposal of such records, such authorization to be in writing by the commission after a request by the distributor.

All actions by the state for the recovery of additional amounts claimed as tax due under this article must be commenced within a period of three (3) years from the date of the filing of the required report with the commission, provided, that in the case of a fraudulent or false report with intent to evade tax or of a failure to file a report, action may be commenced at any time. However, when an examination of a taxpayer’s records to verify returns made under this chapter has been initiated and the taxpayer notified thereof either by certified mail or personal delivery of a notice by an agent of the commissioner, within the thirty-six-month examination period provided herein, the determination of the correct tax liability may be made by the commission after the expiration of said thirty-six-month examination period, provided that said determination shall be made with reasonable promptness and diligence.

HISTORY: Codes, 1942, § 10078-13; Laws, 1969 Ex Sess, ch. 56, § 13; Laws, 1981, ch. 468, § 33; Laws, 2006, ch. 344, § 3, eff from and after July 1, 2006.

Editor’s Notes —

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Amendment Notes —

The 2006 amendment, in the last sentence of the third paragraph, substituted “within ten (10) days after the subpoena is served on the distributor” for “within ten (10) days of such notice by subpoena to the distributor,” and made a minor stylistic change; and in the last sentence of the last paragraph, substituted “either by certified mail or personal delivery of a notice by an agent of the commissioner” for “by certified mail.”

§ 27-57-27. Right to inspection.

The commissioner and his agents and employees shall have full access, ingress, and egress at all reasonable hours to any place or building where lubricating oil may be received, stored, transported, sold, offered or exposed for sale, manufactured, refined, distilled, compounded, or blended. The commissioner and his agents and employees shall have the right to open and inspect any case, package, or other container, and any tank, pump, tank car or storage tank in which lubricating oil is kept and enter upon any barge, vessel, or other vehicle transporting lubricating oil and, with instruments conforming to the weights and measures adopted by the United States Bureau of Standards, check any measuring device or volume of weight of the contents of any such container.

HISTORY: Codes, 1942, § 10078-14; Laws, 1969 Ex Sess, ch. 56, § 14; Laws, 1986, ch. 395, § 3, eff from and after July 1, 1986.

Editor’s Notes —

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Cross References —

General duties of constables, see §19-19-5.

Duties of sheriff generally, see §19-25-67.

Weights and measures, see §75-27-1 et seq.

Gasoline and petroleum products inspection law, see §75-55-1 et seq.

Federal Aspects—

United States Bureau of Standards generally, see 15 USCS § 271 et seq.

§ 27-57-29. Repealed.

Repealed by Laws of 2005, ch. 499, § 36 effective from and after July 1, 2005.

[Codes, 1942, § 10078-15; Laws, 1969 Ex Sess, ch. 56, § 15; Laws, 1981, ch. 468, § 34, eff from and after July 1, 1981.]

Editor’s Notes —

Former §27-57-29 provided for hearings and appeals from certain actions of the State Tax Commission.

§ 27-57-31. Commission to institute proceedings; sequestration; lien; seizure.

The commission is hereby authorized and empowered to institute legal proceedings for any and all violations of this article to recover taxes, damages or penalties due under this article. All taxes and damages recovered in any proceedings by the commission shall be paid over and disposed of as any and all other lubricating oil taxes are required to be. Any chancellor or judge authorized to grant remedial writs shall grant writs of sequestration for the impounding of lubricating oil on which the excise tax or penalties is owed. Before any writ of sequestration shall be issued under this section, the complainant shall make an affidavit showing that he had good cause to believe, and does believe, that there is an excise tax or penalty owed the State of Mississippi on the lubricating oil sought to be sequestered; and that unless said lubricating oil is sequestered and impounded, said lubricating oil will be removed, concealed or disposed of. Upon such affidavit being presented to any chancellor or judge authorized to grant remedial writs, said chancellor or judge shall order said writ to be issued upon the filing of a bill of complaint for the collection of the excise tax on said lubricating oil. The writ of sequestration shall then be issued and the property dealt with in the manner now provided by law for other writs of sequestration. Where the State of Mississippi is the complainant, no bond shall be required of said state for the issuance of said writ of sequestration.

The State of Mississippi shall have a lien upon all of the property of every distributor or person acting as a distributor without a permit, used in the operation of his business as such distributor, for the excise taxes levied in this article and due or to become due the State of Mississippi. Such liens or encumbrances of whatever character shall be paramount to all private liens and to the rights of any holder of the legal title in or to any pumps, tanks, inventories of lubricating oil and other petroleum products, motor vehicles, or other personal property used in the operation of said business.

The commission shall have the right, when taxes due the State of Mississippi are delinquent under this article, or where any person acting as a distributor without a permit receives lubricating oil in this state without paying the tax thereon, to issue a writ of summons and seizure, returnable to the court having jurisdiction thereof, in like manner as such writs are authorized to be issued by Chapter 7 of Title 85, Mississippi Code of 1972. Said writ shall be directed to the proper officer or to any fieldman or representative of the commission commanding the officer or representative of the commission to seize the property upon which a lien exists as hereinabove provided. After the issuance of said writ, such actions and proceedings shall be had on said writ, as is presently provided for the enforcement of purchase money security interests by the statutes of this state. Provided, however, that the commission or its representative shall have the right to stop and hold any moving or movable equipment as set out in this paragraph, pending the issuance of process.

It is expressly provided that the remedies set out in the foregoing paragraphs shall be cumulative and that no action taken by the commission shall be construed to be an election on the part of the state or any of its officers to pursue any remedy hereunder to the exclusion of any other remedy for which provision is made in this article.

HISTORY: Codes, 1942, § 10078-16; Laws, 1969 Ex Sess, ch. 56, § 16; Laws, 1981, ch. 468, § 35, eff from and after July 1, 1981.

Editor’s Notes —

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Cross References —

Tax suits by attorney general, see §7-5-55.

Sequestration proceedings, see §11-29-1 et seq.

Action to recover tax, penalty and interest, see §27-35-5.

Commission as meaning Department of Revenue, see §27-57-5.

Purchase money security interests under the Uniform Commercial Code, see §§75-9-103,75-9-317,75-9-324.

§ 27-57-33. Refund of taxes erroneously or illegally collected.

In the event that any taxes or penalties imposed by this article have been erroneously or illegally collected from a distributor or other person, the commission may, upon approval of the tax commission, permit such distributor or other person to take credit against a subsequent tax report for the amount of the erroneous overpayment, or shall certify the amount thereof may be refunded to the distributor or other person in the same manner as provided in Section 27-55-19. Provided, however, in cases where the approved claim exceeds Five Thousand Dollars ($5,000.00), the claimant may not take credit on his monthly reports for more than Five Thousand Dollars ($5,000.00) per month until such approved amount is depleted.

Such refund shall be paid to the distributor or other person forthwith.

No refunds shall be made under the provisions of this section unless a written claim is filed setting forth the circumstances by reason of which such refund should be allowed. Such claim shall be in such form as the commission shall prescribe and shall be filed with the commission within three (3) years from the date of payment of the taxes erroneously or illegally collected.

Nothing in this article shall be construed to prohibit a refund or credit for tax paid on lubricating oil not subject to tax or which is exempt from tax, provided there has not been a wilful disregard of the provisions of this article and provided, further, that the claim therefor is filed within three (3) years.

HISTORY: Codes, 1942, § 10078-17; Laws, 1969 Ex Sess, ch. 56, § 17; Laws, 1971, ch. 499, § 2; Laws, 1972, ch. 479, § 11; Laws, 1981, ch. 468, § 36, eff from and after July 1, 1981.

Editor’s Notes —

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Cross References —

Tax commission as meaning the Department of Revenue, see §27-3-4.

Refund of taxes generally, see §27-73-1 et seq.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 538.

22 Am. Jur. Pl & Pr Forms (Rev), State and Local Taxation, Form 383 (complaint, petition, or declaration against corporation to recover sums erroneously refunded as overpayments of excise taxes); Form 411(claim for refund of excise tax).

CJS.

84 C.J.S., Taxation §§ 1049 et seq.

§ 27-57-35. Funds placed in depositories.

All funds collected by the commission under provisions of this article, or under the provisions of any other law, which may now or in the future be collected by said commission, are hereby designated as public funds of the State of Mississippi and shall be by it deposited in accordance with Section 27-3-57.

HISTORY: Codes, 1942, § 10078-18; Laws, 1969 Ex Sess, ch. 56, § 18; Laws, 1979, ch. 417, § 5; Laws, 1981, ch. 468, § 37, eff from and after July 1, 1981.

Editor’s Notes —

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Cross References —

Apportionment of excise taxes on gasoline and petroleum products, see §27-5-101.

State depositories, see §27-105-1 et seq.

§ 27-57-37. Deposit of tax receipts.

Except as otherwise provided in Section 31-17-127, the amount received from lubricating oil excise tax, as defined in this article, shall be deposited by the commission, in the State Treasury to the credit of the State Highway Fund, and until the date specified in Section 65-39-35, such amount shall be used for the construction or reconstruction of highways designated under the highway program created under Section 65-3-97.

HISTORY: Codes, 1942, § 10078-19; Laws, 1969 Ex Sess, ch. 56, § 19; Laws, 1985, ch. 537, § 3; Laws, 1987, ch. 322, § 13; Laws, 1994, ch. 557, § 20; Laws, 1999, ch. 575, § 6; Laws, 2002, ch. 582, § 6, eff from and after July 1, 2002.

Editor’s Notes —

Laws of 1987, ch. 322, § 32, effective July 1, 1987, provides as follows:

“SECTION 32. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the tax laws amended by this act prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of such tax laws as amended by this act are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and execution of any warrant under such laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

See Section 65-39-35 for events which must occur for reductions in certain taxes and rates to take effect.

Cross References —

Apportionment of excise taxes on gasoline and petroleum products, see §27-5-101.

Authorization for borrowing to cover costs of construction or reconstruction of highways designated under §65-3-97, when revenues designated under §§27-5-101,27-19-99,27-19-325,27-57-37,27-65-75, and65-3-97 are insufficient to fund construction priorities under Four-Lane Highway Program, see §31-17-127.

State Highway Fund, see §65-11-35.

§ 27-57-39. Exchange of information with other states.

The commission may, provide any department or agency of any state or the United States that is responsible for the enforcement of lubricating oil taxes any information it may have relative to the manufacture, receipt, sale, use, transportation and/or shipment of lubricating oil by any person. The commission may provide any department or agency of any state or the United States that is responsible for the enforcement of lubricating oil taxes any demographic information it may have relative to distributors of lubricating oil. The commission may place such information in a national database or clearinghouse in order to facilitate the exchange of such information.

HISTORY: Codes, 1942, § 10078-20; Laws, 1969 Ex Sess, ch. 56, § 20; Laws, 2001, ch. 390, § 3, eff from and after passage (approved Mar. 11, 2001.).

Editor’s Notes —

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

§ 27-57-41. Evidence of product transported; inspections.

Every person hauling, transporting, or conveying more than six (6) gallons of lubricating oil, upon which tax has not been paid, over the highways, streets, alleys or waters of this state, or into this state over any highway, street, alley or water route, shall, during the entire time he is so engaged, have in his possession a bill of sale, bill of lading, invoice, or other written evidence showing the kind and amount of lubricating oil being transported, the name and address of the person from whom said lubricating oil was received, and the name and address of the person to whom delivery is to be made. Likewise, the vehicle or boat conveying such lubricating oil shall have on it the name and address of the person or company transporting such lubricating oil clearly printed on both sides of the vehicle or boat in well-balanced letters of not less than two (2) inches in height on a contrasting background.

Any bonded, qualified distributor transporting lubricating oil from his place of business in this state for delivery to his agent or customer shall not be required to have in his possession while so transporting such lubricating oil the bill of sale, invoice, or other written evidence required by this section, but must conform in all other particulars with this section.

The comptroller, in person, or by any of his employees, any sheriff, deputy sheriff, constable, or police officer of this state, is hereby authorized to inspect any vehicle or boat transporting lubricating oil over the highways, streets, alleys or waters of this state, to examine the contents thereof, to take samples of any lubricating oil contained in said vehicle or boat, said sample not to exceed one quart, and to demand for inspection the production of the invoice, or other records pertaining to the lubricating oil being transported in such vehicle or boat.

HISTORY: Codes, 1942, § 10078-21; Laws, 1969 Ex Sess, ch. 56, § 21, eff from and after January 1, 1970.

Editor’s Notes —

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

§ 27-57-43. Authority to make rules and regulations.

The comptroller is hereby given power and authority to make all rules and regulations, not inconsistent with the provisions of this article, with reference to all petroleum excise tax provisions and exemptions governing the making of reports and contents of same and doing any and all other duties pertaining to the making of reports and payment of taxes, and such other matters as will, in the judgment of the comptroller, contribute to a more efficient administration of all the petroleum excise tax provisions of this article. Such rules and regulations, when made, shall have the same binding force and effect as if incorporated in this article.

HISTORY: Codes, 1942, § 10078-24; Laws, 1969 Ex Sess, ch. 56, § 24, eff from and after January 1, 1970.

Editor’s Notes —

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

§ 27-57-45. Effect of prior law.

This article shall not release or relinquish any liability or penalty incurred or right accrued under the provisions of Chapter 588, Laws of 1966, as they existed before January 1, 1970, and such provisions shall be considered as remaining in force for the purpose of instituting or sustaining any proper action or prosecution for the enforcement of any such liability, penalty or right. Such provisions shall govern the reporting and payment of taxes on lubricating oil received, sold, distributed or used by bonded distributors or other persons before January 1, 1970. Any and all matters, orders, hearings, and proceedings pending before the comptroller or before any court under provisions of such prior law shall continue with the same effect as though such prior provisions were not amended or repealed.

HISTORY: Codes, 1942, § 10078-22; Laws, 1969 Ex Sess, ch. 56, § 22, eff from and after January 1, 1970.

Article 3. Other Oils [Repealed].

Editor’s Notes —

Laws of 1999, ch. 461, § 49, provided for the repeal of the remaining sections of this article, pertaining to the taxation of other oils. For present similar provisions, see §27-55-501 et seq.

§§ 27-57-301 through 27-57-309. Repealed.

Repealed by Laws of 1999, ch. 461, § 49, effective from and after July 1, 1999.

§27-57-301. [Codes, 1942, § 10078-101; Laws, 1969 Ex Sess, ch. 57, § 1; Laws, 1981, ch. 468, § 38, eff from and after July 1, 1981]

§27-57-303. [Codes, 1942, § 10078-120; Laws, 1969 Ex Sess, ch. 57, § 20, eff from and after January 1, 1970]

§27-57-305. [Codes, 1942, § 10078-102; Laws, 1969 Ex Sess, ch. 57, § 2; Laws, 1974, ch. 472, § 1; Laws, 1982, chs. 410, § 1; 438, § 7; Laws, 1992, ch. 413, § 1; Laws, 1996, ch. 306, § 6; Laws, 1998, ch. 457, § 5, eff from and after passage (approved March 23, 1998)]

§27-57-307. [Codes, 1942, § 10078-103; Laws, 1969 Ex Sess, ch. 57, § 3; Laws, 1981, ch. 468, § 39, eff from and after July 1, 1981]

§27-57-309. [Codes, 1942, § 10078-104; Laws, 1969 Ex Sess, ch. 57, § 4; Laws, 1981, ch. 468, § 40, eff from and after July 1, 1981]

Editor’s Notes —

Former §27-57-301 related to administration of article. For present previsions see §27-55-501.

Former §27-57-303 related to purpose of article. For present provisions, see §27-55-503.

Former §27-57-305 related to definitions. For present provisions, see §27-55-505.

Former §27-57-307 related to distributor permit; application; bond. For present provisions, see §27-55-507.

Former §27-57-309 related to distributor permit; revocation; injunction. For present provisions, see §27-55-511.

Cross References —

Special Fuel Tax, see §27-55-501 et seq.

§ 27-57-311. Repealed.

Repealed by Laws of 1995, ch. 364, § 6, effective from and after July 1, 1995.

[Codes, 1942, § 10078-105; Laws, 1969 Ex Sess, ch. 57, § 5; Laws, 1974, ch. 472, § 2; Laws, 1981, ch. 468, § 41; Laws, 1982, ch. 438, § 8]

Editor’s Notes —

Former §27-57-311 pertained to aviation oil dealers.

Laws of 1995, ch. 364, § 7, effective July 1, 1995, provides as follows:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 63 [Repealed], Mississippi Code of 1972, before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the aforesaid laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

§§ 27-57-313 through 27-57-319. Repealed.

Repealed by Laws of 1999, ch. 461, § 49, effective from and after July 1, 1999.

§27-57-313. [Codes, 1942, § 10078-106; Laws, 1969 Ex Sess, ch. 57, § 6; Laws, 1982, ch. 438, § 9, eff from and after July 1, 1982]

§27-57-315. [Codes, 1942, § 10078-107; Laws, 1969 Ex Sess, ch. 57, § 7; Laws, 1970, ch. 275, § 1; Laws, 1974, ch. 479; Laws, 1981, ch. 468, § 42; Laws, 1982, chs. 410, § 2; 438, § 10; Laws, 1987, ch. 322, § 14; Laws, 1995, ch. 364, § 3, eff from and after July 1, 1995]

§27-57-317. [Codes, 1942, § 10078-108; Laws, 1969 Ex Sess, ch. 57, § 8; Laws, 1981, ch. 468, § 43; Laws, 1996, ch. 306, § 7; Laws, 1998, ch. 457, § 6, eff from and after passage (approved March 23, 1998)]

§27-57-319. [Codes, 1942, § 10078-109; Laws, 1969 Ex Sess, ch. 57, § 9, eff from and after January 1, 1970]

Editor’s Notes —

Former §27-57-313 related to marine diesel fuel or kerosene permit. For present provisions, see §27-55-515.

Former §27-57-315 related to excise tax on oil. For present provisions, see §27-55-523.

Former §27-57-317 related to monthly report and remittance. For present provisions, see §27-55-523.

Former §27-57-319 related to report from person not bonded as a distributor of oil. For present provisions, see §27-55-525.

§ 27-57-321. Repealed.

Repealed by Laws of 1982, ch. 438, § 21, effective from and after July 1, 1982.

[Codes, 1942, § 10078-110; Laws, 1969 Ex Sess, ch. 57, § 10; Laws, 1981, ch. 468, § 44]

Editor’s Notes —

Former §27-57-321 related to report from aviation oil dealer.

§ 27-57-323. Repealed.

Repealed by Laws of 1982, chs. 410, § 19; 438, § 21, effective from and after July 1, 1982.

[Codes, 1942, § 10078-111; Laws, 1969 Ex Sess, ch. 57, § 11; Laws, 1980, ch. 561, § 18]

Editor’s Notes —

Former §27-57-323 related to reports by persons storing liquefied compressed gas in underground caverns.

Laws of 1982, ch. 410, § 19, effective from and after July 1, 1982 (approved March 25, 1982), repealed this section. Subsequently, ch. 438, § 21, effective from and after July 1, 1982 (approved April 5, 1982), also repealed this section.

§ 27-57-325. Repealed.

Repealed by Laws of 1982, ch. 438, § 21, effective from and after July 1, 1982.

[Codes, 1942, § 10078-112; Laws, 1969 Ex Sess, ch. 57, § 12]

Editor’s Notes —

Former §27-57-325 provided for the comptroller to determine the amount of oil received.

§§ 27-57-327 through 27-57-334. Repealed.

Repealed by Laws of 1999, ch. 461, § 49, effective from and after July 1, 1999.

§27-57-327. [Codes, 1942, § 10078-113; Laws, 1969 Ex Sess, ch. 57, § 13; Laws, 1970, ch. 550, § 1; Laws, 1974, ch. 472, § 3; Laws, 1981, ch. 468, § 45; Laws, 1982, ch. 410, § 3; Laws, 1989, ch. 462, § 14; Laws, 1996, ch. 306, § 8, eff from and after July 1, 1996]

§27-57-329. [Codes, 1942, § 10078-114; Laws, 1969 Ex Sess, ch. 57, § 14; Laws 1974, ch. 472, § 4; Laws, 1979, ch. 354; Laws, 1982, ch. 438, § 11; Laws, 1991, ch. 384, § 4; Laws, 1995, ch. 364, § 4; Laws, 1996, ch. 306, § 9, eff from and after July 1, 1996]

§27-57-331. [Codes, 1942, § 10078-115; Laws, 1969 Ex Sess, ch. 57, § 15; Laws, 1974, ch. 472, § 5; Laws, 1981, ch. 46; Laws, 1989, ch. 518, § 7, eff from and after July 1, 1989]

§27-57-333. [Codes, 1942, § 10078-116; Laws, 1969 Ex Sess, ch. 57, § 16; Laws, 1981, ch. 468, § 47, eff from and after July 1, 1981]

§27-57-334. [Laws, 1995, ch. 364, § 5, eff from and after July 1, 1995]

Editor’s Notes —

Former §27-57-327 related to exemptions and allowances. For present provisions, see §27-55-527.

Former §27-57-329 related to marking requirements for diesel fuel or kerosene used for nonhighway purposes; liability for tax; invoices.

Former §27-57-331 related to oil tax; refunds. For present provisions, see §27-55-535.

Former §27-57-333 related to administration and enforcement. For present provisions, see §27-55-537.

Former §27-57-334 related to use of dyed diesel fuel in motor vehicle. For present provisions, see §27-55-539.

§ 27-57-335. Repealed.

Repealed by Laws of 1982, ch. 438, § 21, effective from and after July 1, 1982.

[Codes, 1942, § 10078-117; Laws, 1969 Ex Sess, ch. 57, § 17; Laws, 1974, ch. 472, § 6]

Editor’s Notes —

Former §27-57-335 related to general penalties.

§§ 27-57-337 through 27-57-353. Repealed.

Repealed by Laws of 1999, ch. 461, § 49, effective from and after July 1, 1999.

§27-57-337. [Codes, 1942, § 10078-118; Laws, 1969 Ex Sess, ch. 57, § 18; Laws, 1989, ch. 397, § 2, eff from and after July 1, 1989]

§27-57-339. [Codes, 1942, § 10078-119; Laws, 1969 Ex Sess, ch. 57, § 19, eff from and after January 1, 1970]

§27-57-341. [Codes, 1942, § 10078-121; Laws, 1969 Ex Sess, ch. 57, § 21; Laws, 1981, ch. 468, § 48; Laws, 1982, ch. 438, § 12, eff from and after July 1, 1982]

§27-57-343. [Codes, 1942, § 10078-122; Laws, 1969 Ex Sess, ch. 57, § 22; Laws, 1986, ch. 395, § 4, eff from and after July 1, 1986]

§27-57-345. [Codes, 1942, § 10078-123; Laws, 1969 Ex Sess, ch. 57, § 23; Laws, 1981, ch. 468, § 49, eff from and after July 1, 1981]

§27-57-347. [Codes, 1942, § 10078-124; Laws, 1969 Ex Sess, ch. 57, § 24; Laws, 1981, ch. 468, § 50, eff from and after July 1, 1981]

§27-57-349. [Codes, 1942, § 10078-125; Laws, 1969 Ex Sess, ch. 57, § 25; Laws, 1974, ch. 472, § 7; Laws, 1981, ch. 468, § 51, eff from and after July 1, 1981]

§27-57-351. [Codes, 1942, § 10078-126; Laws, 1969 Ex Sess, ch. 57, § 26; Laws, 1979, ch. 417, § 6; Laws, 1981, ch. 468, § 52; Laws, 1984, ch. 478, § 21, eff from and after July 1, 1984]

§27-57-353. [Codes, 1942, § 10078-127; Laws, 1969 Ex Sess, ch. 57, § 27, eff from and after January 1, 1970]

Editor’s Notes —

Former §27-57-337 related to transportation reports; seals of vessels, etc. For present provisions, see §27-55-541.

Former §27-57-339 related to metering requirements. For present provisions, see §27-55-543.

Former §27-57-341 related to retention of records by distributors and others; dual user’s records; statute of limitations for actions by state for recovery of additional amounts. For present provisions, see §27-55-545.

Former §27-57-343 related to right to inspection. For present provisions, see §27-55-547.

Former §27-57-345 related to appeal from acts and orders of commission.

Former §27-57-347 related to commission to institute proceedings; sequestration; lien; seizure. For present provisions, see §27-55-551.

Former §27-57-349 related to refund of taxes erroneously or illegally collected. For present provisions, see §27-55-553.

Former §27-57-351 related to funds placed in depositories. For present provisions, see §27-55-555.

Former §27-57-353 related to exchange of information with other states. For present provisions, see §27-55-557.

§ 27-57-355. Repealed.

Repealed by Laws of 1989, ch. 397, § 3, effective from and after July 1, 1989.

[Codes, 1942, § 10078-128; Laws, 1969 Ex Sess, ch. 57, § 28; Laws, 1974, ch. 472, § 8]

Editor’s Notes —

Former §27-57-355 related to license and bond of motor fuel carriers.

Laws of 1989, ch. 397, § 4, effective July 1, 1989, provides as follows:

“SECTION 4. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55 and 57, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and the imposition of any such penalties, forfeitures or claims for failure to comply therewith.”

§ 27-57-357. Repealed.

Repealed by Laws of 1999, ch. 461, § 49, effective from and after July 1, 1999.

[Codes, 1942, § 10078-129; Laws, 1969 Ex Sess, ch. 57, § 29; Laws, 1995, ch. 364, § 2, eff from and after July 1, 1995]

Editor’s Notes —

Former §27-57-357 related to evidence of product transported; notice of intention to import oil; penalties. For present provisions, see §27-55-559.

§ 27-57-359. Repealed.

Repealed by Laws of 1982, ch. 438, § 21, effective from and after July 1, 1982.

[Codes, 1942, § 10078-130; Laws, 1969 Ex Sess, ch. 57, § 30]

Editor’s Notes —

Former §27-57-359 related to gauging capacity of tank trucks.

§§ 27-57-361 and 27-57-363. Repealed.

Repealed by Laws of 1999, ch. 461, § 49, effective from and after July 1, 1999.

§27-57-361. [Codes, 1942, § 10078-131; Laws, 1969 Ex Sess, ch. 57, § 31, eff from and after January 1, 1970]

§27-57-363. [Codes, 1942, § 10078-132; Laws, 1969 Ex Sess, ch. 57, § 32, eff from and after January 1, 1970]

Editor’s Notes —

Former §27-57-361 related to stop at inspection stations.

Former §27-57-363 related to wartime provisions.

§ 27-57-365. Repealed.

Repealed by Laws of 1981, ch. 468, § 74, effective from and after July 1, 1981.

[Codes, 1942, § 10078-135; Laws, 1969 Ex Sess, ch. 57, § 35]

Editor’s Notes —

Former §27-57-365 related to deposit of funds paid to comptroller.

§§ 27-57-367 through 27-57-371. Repealed.

Repealed by Laws of 1999, ch. 461, § 49, effective from and after July 1, 1999.

§27-57-367. [Codes, 1942, § 10078-136; Laws, 1969 Ex Sess, ch. 57, § 36; Laws, 1987, ch. 322, § 15, eff from and after July 1, 1987 (Governor’s veto overridden by Legislature on March 12, 1987)]

§27-57-369. [Codes, 1942, § 10078-137; Laws, 1969 Ex Sess, ch. 57, § 37, eff from and after January 1, 1970]

§27-57-371. [Codes, 1942, § 10078-133; Laws, 1969 Ex Sess, ch. 57, § 33, eff from and after January 1, 1970]

Editor’s Notes —

Former §27-57-367 related to apportionment of tax. For present provisions, see §27-55-561.

Former §27-57-369 related to authority to make rules and regulations. For present provisions, see §27-55-563.

Former §27-57-371 related to effect of prior law. For present provisions, see §27-55-565.

Chapter 59. Liquefied Compressed Gas Tax

Article 1. General Provisions.

§ 27-59-1. Administration of chapter.

The Department of Revenue, hereinafter called the “commission” or the “department,” is hereby vested with the sole power and authority, and is charged with the duty of administering and enforcing the terms and provisions of this chapter.

HISTORY: Codes, 1942, § 10079-01; Laws, 1969 Ex Sess, ch. 55, § 1; Laws, 1980, ch. 561, § 19; Laws, 1981, ch. 468, § 53; Laws, 2009, ch. 492, § 96, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective from and after July 1, 2010, substituted “Department of Revenue” for “state tax commission”; and inserted “or the department.”

Cross References —

Department of Revenue generally, see §27-3-1 et seq.

Gasoline taxes, see §27-55-1 et seq.

Tax on lubricating oil, see §27-57-1 et seq.

Interstate commercial carriers motor fuel tax, see §27-61-1 et seq.

Mississippi Transportation Commission to provide weight enforcement field personnel to assess and collect taxes, fees, and penalties and perform duties required by this article, see §65-1-8.

Unlawful trusts and combines with respect to sales of liquefied petroleum gases or liquefied petroleum gas appliances, see §75-57-63.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 524 et seq.

§ 27-59-3. Definitions.

The words, terms and phrases as used in this chapter shall have the following meanings unless the context requires otherwise:

“Person” means any individual, firm, copartnership, joint venture, association, corporation, estate, trust, or any other group or combination acting as a unit, and the plural as well as the singular number unless the intention to give a more limited meaning is disclosed by the context.

“Highway” means and includes every way or place, of whatever nature, including public roads, toll roads, streets, and alleys of the state generally open to the use of the public or to be opened or reopened to the use of the public for the purpose of vehicular travel, and notwithstanding that they may be temporarily closed for the purpose of construction, reconstruction, maintenance or repair. Provided further, that the confines of a highway shall include the entire width and length of the right-of-way.

“Motor vehicle” means every vehicle licensed for highway use by which any person or property is transported or drawn upon the highways of this state and which is self-propelled.

“Liquefied compressed gas” means gases derived from petroleum or natural gas which are in the gaseous state at normal atmospheric temperature and pressure, but which may be maintained in the liquid state at normal atmospheric temperature by suitable pressure. The term shall be deemed to mean and include methane, ethane, propane, ethylene, propylene, butylene, butane, isobutane, and any and all liquid flammable materials derived from petroleum or natural gas having a vapor pressure exceeding forty (40) pounds per square inch, absolute, at one hundred (100) degrees F. Normal storage of these gases is a liquid under pressure.

“Compressed natural gas” and “liquefied natural gas” mean natural gas after it has been compressed or liquefied for use as a fuel in a motor vehicle and shall not include natural gas prior to such final compression or liquefication.

“Compressed gas” means “liquefied compressed gas,” “liquefied natural gas,” “compressed natural gas” and any other liquefied or compressed gas that is used or is usable as fuel in a motor vehicle.

“Use” means, in addition to its original meaning, the receipt of compressed gas by any person into the fuel supply tank of a motor vehicle or into a receptacle from which compressed gas is supplied by any person to his own or other motor vehicles.

“Terminal” means a tank farm within this state with the minimum storage capacity for the receipt of a full barge delivery or common carrier pipeline delivery of compressed gas.

“Refiner” or “processor” means every person who shall produce, manufacture, refine, distill, compress or liquefy compressed gas in this state.

“Public utility” means a person engaged in the distribution of natural gas whose rates are subject to regulation by the Public Service Commission of the State of Mississippi.

“Distributor” means any person who sells or delivers compressed gas for use in the operation of a motor vehicle or motor vehicles on the highways of this state and any person who shall import, receive, purchase, acquire, manufacture, refine, use, store or sell any compressed gas in this state, on which the excise taxes hereinafter levied by this chapter have not been paid or the payment of which is not covered by the bond of a qualified Mississippi distributor of compressed gas. All “refiners” and “processors” shall qualify as distributors of compressed gas. All persons operating marine or pipeline terminals and all persons operating underground storage facilities exclusive of those storing natural gas shall qualify as distributors of compressed gas. No person may qualify as a distributor for the sole purpose of using compressed gas as a fuel to propel a motor vehicle or motor vehicles owned by him on the highways of this state.

“User” means any person who uses compressed gas to propel a motor vehicle over the highways of this state.

“Commission” or “department” means the Department of Revenue of the State of Mississippi, either acting directly or through its duly authorized officers, agents and employees.

“United States government” means and includes all purchasing officers of the Armed Forces of the United States and the United States Property and Fiscal Officer for the State of Mississippi or any other state, appointed pursuant to Section 708, Title 32, United States Code, when purchasing compressed gas with federal funds for the account of and use by a component of the Armed Forces as defined herein.

“Armed Forces” means and includes all components of the Armed Forces of the United States, including the Army National Guard, the Army National Guard of the United States, the Air National Guard and the Air National Guard of the United States, as those terms are defined in Section 101, Title 10, United States Code, and any other reserve component of the Armed Forces of the United States enumerated in Section 261, Title 10, United States Code.

“Diesel gallon equivalent” means six and six one-hundredths (6.06) pounds of liquefied natural gas. Provided, however, that should the National Conference on Weights and Measures subsequent to July 1, 2015, adopt a diesel gallon equivalent definition different than six and six one-hundredths (6.06) pounds of liquefied natural gas, the term “diesel gallon equivalent” shall mean and have the same definition as the National Conference on Weights and Measures definition.

HISTORY: Codes, 1942, § 10079-02; Laws, 1969 Ex Sess, ch. 55, § 2; Laws, 1982, ch. 410, § 4; Laws, 2009, ch. 492, § 97; Laws, 2014, ch. 467, § 1, eff from and after July 1, 2015.

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected a typographical error in (p), by substituting “pounds of liquefied gas” for “pounds for liquefied gas” the second time it appears. The Joint Committee ratified the correction at its July 24, 2014, meeting.

Editor’s Notes —

Laws of 1982, ch. 410, § 23, effective from and after July 1, 1982, provides as follows:

“SECTION 23. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1982, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1982, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1982, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective from and after July 1, 2010, substituted “‘Commission’ or ‘department’ means the Department of Revenue” for “‘Commission’ means the state tax commission” in (m).

The 2014 amendment (ch. 467), effective from and after July 1, 2015, in (b), substituted “and notwithstanding that they” for “and not withstanding that the same” in the first sentence; in (d), deleted “As used herein” from the beginning of the second sentence; and added (p).

Cross References —

Department of Revenue generally, see §27-3-1 et seq.

§ 27-59-5. Repealed.

Repealed by Laws of 1982, ch. 410, § 20, effective from and after July 1, 1982.

[Codes, 1942, § 10079-03; Laws, 1969 Ex Sess, ch. 55, § 3]

Editor’s Notes —

Former §27-59-5 related to requirements of permits.

§ 27-59-7. Distributor permit; application; bond.

Before any person shall engage in business as a distributor of compressed gas, he shall first make application to the commission, upon forms prescribed by the commission, for a permit to engage in said business.

If said application is approved, the commission may require said applicant to enter into a good and sufficient surety bond, written by a company qualified to write such bonds in the State of Mississippi, which bond shall be made payable to the State of Mississippi, in a sum not less than One Thousand Dollars ($1,000.00) nor more than Twenty-five Thousand Dollars ($25,000.00); or in lieu thereof, deposit with the commission a cash bond in the aforesaid amount. A personal bond in the aforesaid amounts shall also be acceptable if the same is secured by the bonds of the State of Mississippi or the United States government. Such bond or bonds shall be in an amount not to exceed Twenty-five Thousand Dollars ($25,000.00), and not to exceed the compressed gas taxes estimated to become due by the said distributor for any ninety-day period. The bond herein required shall be increased within the limits hereinbefore set forth from time to time if deemed insufficient by the commission, giving to the distributor fifteen (15) days’ notice, in writing, to increase said bond, said notice to state the amount of increase demanded.

Said bond shall be conditioned that the distributor will fully comply with all laws pertaining to distributors of compressed gas as regulated by this chapter and to pay the compressed gas taxes and penalties provided. Provided, however, that any person who has already furnished bond under a prior petroleum tax law or shall furnish a bond to meet the requirements of any petroleum tax law administered by the commission shall not be required to furnish an additional bond, but said person shall be subject to all other conditions, requirements and liabilities imposed herein upon a distributor of compressed gas.

Before any public utility sells or delivers natural gas for use as a fuel in a motor vehicle to a user, as defined herein, the public utility shall notify, in writing, the commission of its intention to engage in such activity.

A public utility who sells or delivers natural gas to a user, as defined herein, shall be subject to the same requirements and penalties as distributors of compressed gas except that the public utility shall not be required to comply with Section 75-57-49.

HISTORY: Codes, 1942, § 10079-04; Laws, 1969 Ex Sess, ch. 55, § 4; Laws, 1981, ch. 468, § 54; Laws, 1982, ch. 410, § 5, eff from and after July 1, 1982.

Editor’s Notes —

Laws of 1982, ch. 410, § 23, effective from and after July 1, 1982, provides as follows:

“SECTION 23. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1982, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1982, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1982, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Cross References —

Liquefied compressed gas dealers’ permits, bonds and insurance generally, see §75-57-49.

RESEARCH REFERENCES

Am. Jur.

51 Am. Jur. 2d, Licenses and Permits §§ 80, 81, 85.

8B Am. Jur. Legal Forms 2d, Garages, Service Stations, and Parking Facilities, § 128:15 (bond of gasoline distributor).

CJS.

53 C.J.S., Licenses §§ 70-72.

§ 27-59-9. Distributor permit; revocation; injunction.

If the commission approves the application and bond, it shall issue a permit authorizing said applicant to engage in business as a distributor and said permit shall not be assignable or otherwise transferable, provided, however, that no such permit shall be issued unless the applicant has complied with the provisions of Section 75-57-49, Mississippi Code of 1972. Said permit may be revoked for a single business location or any such locations by the commission at any time upon ten (10) days’ written notice, if said distributor shall fail to pay the compressed gas taxes and penalties due within the time provided by law, or shall fail in any way to comply with all the provisions of this chapter, but such cancellation shall not relieve the distributor or his sureties from liability on the distributor’s bond. No permit shall be issued any applicant who is in arrears, or default to the state or any subdivision thereof for any taxes.

Any person engaging in the business of a distributor without a permit having first been obtained as provided herein, or after any permit granted a distributor has been revoked, shall forfeit all right to do business as a distributor in the State of Mississippi for a period of not less than one (1) year, nor more than five (5) years. It shall be the duty of the commission, when it shall have knowledge, that any person is engaging in business as a distributor without a valid permit, to proceed by injunction or otherwise to prevent the continuance of said business of distributor of compressed gas, and any judge or chancellor, now authorized to grant injunctions, shall grant an injunction enjoining the continuance of said business for not less than one (1) year nor more than five (5) years.

HISTORY: Codes, 1942, § 10079-05; Laws, 1969 Ex Sess, ch. 55, § 5; Laws, 1981, ch. 468, § 55; Laws, 1982, ch. 410, § 6, eff from and after July 1, 1982.

Editor’s Notes —

Laws of 1982, ch. 410, § 23, effective from and after July 1, 1982, provides as follows:

“SECTION 23. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1982, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1982, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1982, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Cross References —

Injunctions generally, see §§11-13-1 et seq.

RESEARCH REFERENCES

Am. Jur.

51 Am. Jur. 2d, Licenses and Permits §§ 88, 90, 91, 93, 95.

1A Am. Jur. Pl & Pr Forms (Rev), Administrative Law, Form 341.2 (complaint, petition, or declaration – by license holder – against administrative agency – to enjoin further proceedings to suspend or revoke license – attempt to suspend or revoke license on grounds not listed in statute authorizing suspension or revocation of license.

16 Am. Jur. Pl & Pr Forms (Rev), Licenses and Permits, Forms 41 et seq (proceedings relating to suspension or revocation of license).

16 Am. Jur. Pl & Pr Forms (Rev), Licenses and Permits, Form 73 (defense of exemption in action to collect license fee).

CJS.

53 C.J.S., Licenses §§ 82-99.

§ 27-59-11. Levy of tax.

  1. A tax at the rate of One-fourth Cent (1/4¢) per gallon is hereby levied upon any person engaged in business as a distributor of compressed gas, excepting natural gas, for the privilege of engaging in such business or acting as such distributor. The tax shall be based on all compressed gas, excepting natural gas, stored, used, distributed, manufactured, refined, distilled, blended or compounded in this state or received in this state for sale, storage, distribution or for any other purpose.

    The tax levied herein shall become due and payable when:

    1. Compressed gas is withdrawn from storage at a refinery, marine or pipeline terminal, or underground caverns or cavities except when withdrawal is by pipeline or barge;
    2. Compressed gas imported by a common carrier is unloaded by that carrier unless the compressed gas is unloaded directly into an underground cavern or cavity for storage or directly into the storage tanks of a refinery, marine or pipeline terminal; or
    3. Compressed gas imported by any person, other than a common carrier, enters the State of Mississippi, unless the compressed gas is unloaded directly into an underground cavern or cavity for storage or directly into the storage tanks of a refinery, marine or pipeline terminal.
    1. A tax at the rate of Seventeen Cents (17¢) per gallon until the date specified in Section 65-39-35, and Thirteen and Four-tenths Cents (13.4¢) per gallon thereafter, is levied upon any distributor of compressed gas for the privilege of engaging in the business of selling or delivering compressed gas, excepting compressed natural gas and liquefied natural gas, for use in a motor vehicle or motor vehicles on the highways of this state.
    2. A tax at the rate of Eighteen Cents (18¢) per one hundred (100) cubic feet until the date specified in Section 65-39-35, and Fourteen and Four-tenths Cents (14.4¢) per one hundred (100) cubic feet thereafter, is levied upon any distributor of compressed gas for the privilege of engaging in the business of selling or delivering compressed natural gas for use in a motor vehicle or motor vehicles on the highways of this state.
    3. A tax at the rate of Eighteen Cents (18¢) per diesel gallon equivalent until the date specified in Section 65-39-35, and Fourteen and Four-tenths Cents (14.4¢) per diesel gallon equivalent thereafter, is levied upon any distributor of liquefied natural gas for the privilege of engaging in the business of selling or delivering liquefied natural gas for use in a motor vehicle or motor vehicles on the highways of this state.
    4. A tax at the rate of Eighteen Cents (18¢) per one hundred (100) cubic feet until the date specified in Section 65-39-35, and Fourteen and Four-tenths Cents (14.4¢) per one hundred (100) cubic feet thereafter, is levied upon any public utility for the privilege of engaging in the business of selling or delivering natural gas to a user for the purpose of being used as a fuel in a motor vehicle or motor vehicles on the highways of this state, and the taxes shall be collected from the user whenever practical.
    5. The taxes levied in this subsection shall not apply when sales or deliveries are made to persons who are holders of permitted compressed gas user’s decals.
  2. Upon every person operating on the highways of this state a motor vehicle or motor vehicles using or capable of using any compressed gas, except liquefied natural gas, as a motor fuel and having a gross license tag weight classification of ten thousand (10,000) pounds or less, there is hereby levied an annual privilege tax of One Hundred Ninety-five Dollars ($195.00) until the date specified in Section 65-39-35, and One Hundred Sixty-five Dollars ($165.00) thereafter.
    1. Upon every person operating on the highways of this state a motor vehicle or motor vehicles using or capable of using compressed gas and having a gross license tag weight classification greater than ten thousand (10,000) pounds, there is hereby levied:
      1. A privilege tax of Seventeen Cents (17¢) per gallon until the date specified in Section 65-39-35, and Thirteen and Four-tenths Cents (13.4¢) per gallon thereafter, on all compressed gas, excepting compressed natural gas and liquefied natural gas, used on the highways of this state;
      2. A privilege tax of Eighteen Cents (18¢) per one hundred (100) cubic feet until the date specified in Section 65-39-35, and Fourteen and Four-tenths Cents (14.4¢) per one hundred (100) cubic feet thereafter, on all compressed natural gas used on the highways of this state; and
      3. A privilege tax of Eighteen Cents (18¢) per diesel gallon equivalent until the date specified in Section 65-39-35, and Fourteen and Four-tenths Cents (14.4¢) per diesel gallon equivalent thereafter, on all liquefied natural gas used on the highways of this state.
    2. The taxes levied in this subsection shall not apply to owners or operators classified by the department as nonpermitted users.
  3. All owners and operators of motor vehicles that have a gross license tag weight classification greater than ten thousand (10,000) pounds, but not exceeding twenty thousand (20,000) pounds shall prepay Two Hundred Twenty-five Dollars ($225.00) of the tax annually, and all owners and operators of motor vehicles that have a gross license tag weight classification greater than twenty thousand (20,000) pounds shall prepay Three Hundred Dollars ($300.00) of the tax annually. On motor vehicles that have a gross license tag weight exceeding ten thousand (10,000) pounds, that are exclusively used by a farmer for transporting farm products produced on his own farm and also farm supplies, materials and equipment used in the growing or production of his agricultural products and have a “farm” or “F” motor vehicle license tag, the prepaid portion of the privilege tax shall be One Hundred Fifty Dollars ($150.00).
  4. The department, in its discretion, may authorize or require the owner or operator of five (5) or more motor vehicles that use or are capable of using compressed gas on the highway to pay the excise tax on all compressed gas purchased for any purpose and the excise tax shall be collected by the distributor of compressed gas at the time of sale or delivery. The owners or operators authorized or required to do so shall be classified as nonpermitted users.

HISTORY: Codes, 1942, § 10079-06; Laws, 1969 Ex Sess, ch. 55, § 6; Laws, 1981, ch. 468, § 56; Laws, 1982, ch. 410, § 7; Laws, 1984, ch. 427, § 1; Laws, 1987, ch. 322, § 16; Laws, 1994, ch. 518, § 1; Laws, 1994, ch. 557, § 21; Laws, 2014, ch. 467, § 2, eff from and after July 1, 2015.

Editor’s Notes —

Laws of 1982, ch. 410, § 23, effective from and after July 1, 1982, provides as follows:

“SECTION 23. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1982, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1982, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1982, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1984, ch. 427, § 2, effective from and after July 1, 1984 provides as follows:

“SECTION 2. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapter 59, Mississippi Code of 1972, prior to July 1, 1984, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1984, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1984, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1987, ch. 322, § 32, effective July 1, 1987, provides as follows:

“SECTION 32. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the tax laws amended by this act prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of such tax laws as amended by this act are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and execution of any warrant under such laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Amendment Notes —

The 2014 amendment (ch. 467), effective July 1, 2015, added the (2)(a), (b), (d) and (e) designations and added (2)(c); in (2)(b), deleted “and liquefied natural gas” following “delivering compressed natural gas” near the end; in (3), substituted “any compressed gas, except liquefied natural gas,” for “compressed gas”; in (4), added the (a) and (b) designations; in (4)(a), inserted the (i) and (ii) designations and added (iii); and made related changes; in (4)(a)(ii), deleted “and liquefied natural gas” preceding “used on the highways of this state”; in (4)(b), substituted “subsection” for “paragraph” and “department” for “commission”; in (6), substituted “department” for “commission”; and made minor stylistic changes.

Cross References —

Distributor’s permit, see §27-59-7.

Deposit of certain proceeds from tax into special fund for administration of Liquified Compressed Gas Equipment Inspection Law codified at §75-57-1 et seq., see §27-59-49.

Requirement that certain records be maintained with respect to the taxes levied by this section, see §27-61-12.

Assessment on compressed gas for Propane Education and Research Fund, see §75-57-119.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 524 et seq.

§ 27-59-12. Exemptions.

There shall not be included in the measure of the tax levied in this chapter any compressed gas:

Sold or delivered by a permitted distributor of compressed gas to a second permitted distributor of compressed gas, who shall become liable for the tax unless said compressed gas is sold by the second permitted distributor to a third permitted distributor. The third permitted distributor of compressed gas shall be liable for the tax.

Which as an unfinished product, is used by a refinery in the manufacturing or refining of petroleum products.

Sold to the United States government for use of the armed forces only, and delivered in quantities of not less than four thousand (4,000) gallons.

Delivered to a bonded warehouse for storage within this state for the United States Department of Interior.

Exported to a destination beyond the boundaries of this state by a permitted distributor of compressed gas, when the tax on such compressed gas has been paid or on which the tax liability imposed by this chapter has accrued against said permitted distributor.

Exported by any person to a destination beyond the borders of this state in quantities of not less than three thousand (3,000) gallons by ship, vessel, barge, railroad tank car, or pipeline, or by tank truck if such tank truck is operated by a common or contract carrier.

Sold or delivered to any person within this state to be used in a commercial process where it becomes a component part of any manufactured product or where used as a processing agent in the treatment of raw material in any manufacturing process.

Sold or delivered to be used for test purposes at any regularly established testing laboratory in this state.

Sold or delivered to be used for the purpose of generating electricity.

When compressed gas is excluded from the tax levied in this chapter by one or more of the exemptions provided, the deduction for the exemption may be taken, without the prior approval of the commission, on the monthly tax report of the distributor of compressed gas importing, selling, delivering or exporting such compressed gas. The commission may require such proof as is reasonably necessary for the administration of this chapter.

Any person who has delivered or sold compressed gas on which the tax has been paid by him to the vendor may, if the compressed gas is subject to exemption under this chapter, assign his claim for exemption to any permitted distributor of compressed gas in this state. Such distributor may deduct the amount of the tax exemption from his next compressed gas tax report, provided the distributor furnishes evidence satisfactory to the commission that the claim for exemption is valid.

In order to claim exemptions provided for under this chapter, the distributor of compressed gas must file claims therefor within three (3) years from the date of sale or delivery; otherwise, claims for such exemptions shall be disallowed.

HISTORY: Laws, 1982, ch. 410, § 8; Laws, 1989, ch. 518, § 8, eff from and after July 1, 1989.

Editor’s Notes —

Laws of 1982, ch. 410, § 23, effective from and after July 1, 1982, provides as follows:

“SECTION 23. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1982, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1982, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1982, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1989, ch. 518, § 9, effective from and after July 1, 1989, provides as follows:

“SECTION 9. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

§ 27-59-13. Monthly report and remittance.

The excise taxes levied in this chapter shall become due and payable on or before the twentieth day of the month succeeding the month in which the tax accrues. Each distributor shall file with the commission a monthly report setting forth the quantity of compressed gas received within this state, less any authorized exemptions; the quantity of compressed gas sold for use on the highways of this state; and any other information as may be reasonably necessary for the administration of this chapter. The distributor shall remit to the commission, with the monthly report, the full amount of the excise tax shown thereon to be due.

Reports and payments sent to the commission by mail must be postmarked by the due date in order to be considered timely filed, except when the due date falls on a weekend or holiday, in which case such reports and payments must be postmarked by the first working day following the due date in order to be considered timely filed.

An amount equal to One-fourth Cent (1/4¢) per gallon on all compressed gas shown to be taxable for highway use may be deducted; provided, that the One-fourth Cent (1/4¢) per gallon tax on such compressed gas has been paid or is covered by the bond of a distributor of compressed gas.

The monthly report of the distributor shall be prepared and filed with the commission on forms prescribed by the commission or the distributor may, with the approval of the commission, furnish the required information on machine-prepared schedules. Such monthly reports shall be signed by the distributor or his duly authorized agent and contain a declaration that the statements contained therein are true and are made under the penalty of perjury.

All persons storing compressed gases, excepting natural gas, in underground caverns or cavities in this state shall make monthly reports of withdrawals of such compressed gases from storage, on forms prescribed by the commission at the same time, in the same manner, and subject to the same terms, conditions and penalties as is otherwise provided for distributors of compressed gas. Sales and deliveries of compressed gases to nonpermitted distributors shall be listed and reported on such reports separately from sales and deliveries to permitted distributors.

HISTORY: Codes, 1942, § 10079-07; Laws, 1969 Ex Sess, ch. 55, § 7; Laws, 1981, ch. 468, § 57; Laws, 1982, ch. 410, § 9; Laws, 1996, ch. 306, § 10, eff July 1, 1996.

Editor’s Notes —

Laws of 1982, ch. 410, § 23, effective from and after July 1, 1982, provides as follows:

“SECTION 23. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1982, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1982, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1982, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1996, ch. 306, § 13, effective July 1, 1996, provides as follows:

“SECTION 13. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the gasoline and motor fuel tax, oil tax and liquefied compressed gas tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the gasoline and motor fuel tax, oil tax and liquefied compressed gas tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Cross References —

Crime of perjury, see §97-9-59.

§ 27-59-15. Repealed.

Repealed by Laws of 1981, ch. 468, § 74, effective from and after July 1, 1981.

[Codes, 1942, § 10079-08; Laws, 1969 Ex Sess, ch. 55, § 8]

Editor’s Notes —

Former §27-59-15 related to record of licenses.

§ 27-59-17. Power of motor vehicle comptroller to cancel permits.

If a permittee shall at any time file a false report of any date or information required by this chapter, or shall fail, refuse or neglect to file any report as required by this chapter, or to pay the full amount of any tax required by this chapter, or fail to maintain accurately any required records, the comptroller may cancel his permit; provided, however, that, before canceling any such permit, the comptroller shall notify the permittee to show cause within ten (10) days of the date of the notice why such permit should not be canceled; and provided also that at any time prior to and pending such hearing the comptroller may, in the exercise of reasonable discretion, suspend such permit.

HISTORY: Codes, 1942, § 10079-09; Laws, 1969 Ex Sess, ch. 55, § 9, eff from and after November 1, 1969.

Editor’s Notes —

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

RESEARCH REFERENCES

Am. Jur.

51 Am. Jur. 2d, Licenses and Permits §§ 88, 90, 91, 93, 95.

16 Am. Jur. Pl & Pr Forms (Rev), Licenses and Permits, Forms 41 et seq (proceedings relating to suspension or revocation of license).

CJS.

53 C.J.S., Licenses §§ 82-99.

§ 27-59-19. Repealed.

Repealed by Laws of 1982, ch. 410, § 21, effective from and after July 1, 1982.

[Codes, 1942, § 10079-10; Laws, 1969 Ex Sess, ch. 55, § 10]

Editor’s Notes —

Former §27-59-19 provided for comptroller to determine the amount of liquefied compressed gas sold or used.

§ 27-59-21. Repealed.

Repealed by Laws of 1981, ch. 468, § 74, effective from and after July 1, 1981.

[Codes, 1942, § 10079-11; Laws, 1969 Ex Sess, ch. 55, § 11]

Editor’s Notes —

Former §27-59-21 related to penalty for failure to pay tax.

§ 27-59-23. Noncompliance punishable by injunction against doing business.

When any distributor or other person shall fail to submit his or its monthly report as hereinabove provided, or when any distributor or other person shall fail to keep such records as required hereinabove, or fail to allow inspection of such required records as provided in this chapter, such distributor or other person shall forfeit his right to do business as a distributor in this state for a period of not less than three (3) months, and an injunction shall be issued by any judge or chancellor, authorized to issue injunctions, enjoining said distributor or other persons from continuing said business of distributor for not less than three (3) months.

HISTORY: Codes, 1942, § 10079-12; Laws, 1969 Ex Sess, ch. 55, § 12; Laws, 1982, ch. 410, § 10, eff from and after July 1, 1982.

Editor’s Notes —

Laws of 1982, ch. 410, § 23, effective from and after July 1, 1982, provides as follows:

“SECTION 23. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1982, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1982, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1982, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

§ 27-59-25. Retention of records by distributors and other persons; statute of limitations for actions by state to recover additional amounts.

Each distributor of compressed gas shall maintain and keep for a period of three (3) years a record of all compressed gas received, acquired, manufactured, refined, purchased, sold or delivered within this state, together with invoices, bills of lading and other pertinent records and papers as the commission may deem reasonably necessary for the administration of this chapter.

Any person owning or operating a motor vehicle or motor vehicles, with a gross license tag weight classification exceeding ten thousand (10,000) pounds, that use or are capable of using compressed gas as a motor fuel shall maintain and keep for a period of three (3) years records from which an accurate determination of the number of miles traveled in this state and the quantity of compressed gas purchased and consumed in this state can be made.

If a distributor of compressed gas or the owner or operator fails to maintain adequate records, or if an audit of the records of the distributor or owner or operator, or any report filed by him, or any other information discloses that taxes are due and unpaid, the commission shall make assessments of taxes, damages and interest from any information available, which assessments shall be prima facie correct.

If, in the normal conduct of a distributor’s or owner’s or operator’s business, the records of the distributor, owner or operator are maintained and kept at an office outside the State of Mississippi, it shall be a sufficient compliance with this section if the records shall be made available for audit and examination by the commission at such office location outside Mississippi. If a distributor, owner or operator fails or refuses to permit the commission or any of its employees to check and audit his records during the usual business hours of the day, the commission shall have authority to subpoena the records and have them brought to the office of the commission within ten (10) days after the subpoena is served on the distributor, owner or operator.

All actions by the state for the recovery of additional amounts claimed as tax due under this chapter must be commenced within a period of three (3) years from the date of the filing of the required report with the commission, provided that in the case of fraudulent or false report with intent to evade tax or of a failure to file a report, action may be commenced at any time. However, when an examination of a taxpayer’s records to verify returns made under this chapter has been initiated and the taxpayer notified thereof either by certified mail or personal delivery of a notice by an agent of the commissioner, within the thirty-six-month examination period provided herein, the determination of the correct tax liability may be made by the commission after the expiration of said thirty-six-month examination period, provided that the determination shall be made with reasonable promptness and diligence.

HISTORY: Codes, 1942, § 10079-13; Laws, 1969 Ex Sess, ch. 55, § 13; Laws, 1981, ch. 468, § 58; Laws, 1982, ch. 410, § 11; Laws, 2006, ch. 344, § 4, eff from and after July 1, 2006.

Editor’s Notes —

Laws of 1982, ch. 410, § 23, effective from and after July 1, 1982, provides as follows:

“SECTION 23. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1982, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1982, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1982, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Amendment Notes —

The 2006 amendment in the fourth paragraph, substituted “within ten (10) days after the subpoena is served on the distributor” for “within ten (10) days of such notice by subpoena to the distributor”; and in the last paragraph, substituted “either by certified mail or personal delivery of a notice by an agent of the commissioner” for “by certified mail”; and made minor stylistic changes throughout.

Cross References —

Statute of limitations generally, see §15-1-1 et seq.

§ 27-59-27. Repealed.

Repealed by Laws of 1982, ch. 410, § 22, effective from and after July 1, 1982.

[Codes, 1942, § 10079-14; Laws, 1969 Ex Sess, ch. 55, § 14]

Editor’s Notes —

Former §27-59-27 related to annual privilege tax.

§ 27-59-29. Compressed gas user’s decal for motor vehicles; fee; classifications.

  1. Any person operating a motor vehicle or motor vehicles of any type on the highways of the State of Mississippi that use or are capable of using any compressed gas, except liquefied natural gas, as a motor fuel shall, before operating such motor vehicle or motor vehicles, obtain from the department a compressed gas user’s decal.
  2. The owner or operator of a motor vehicle or motor vehicles described in subsection (1) of this section shall file with the department an application for a compressed gas user’s decal for each vehicle not later than fifteen (15) days after the installation of the compressed gas carburetion equipment or the acquisition of the motor vehicle or motor vehicles. The application shall be made on forms prescribed by the department and shall contain such information as the department may deem reasonably necessary for administration of this chapter.
  3. No motor vehicle privilege license tag and decal shall be issued by the county tax collector to the operator of a motor vehicle that uses or is capable of using compressed gas on the highways of this state unless an application for a compressed gas user’s decal has been filed or the motor vehicle bears a current compressed gas user’s decal. The county tax collector shall require an application and the annual privilege tax required by this chapter from each applicant for a motor vehicle privilege license tag and decals, whether the tag and decals are to be issued by the tax collector or by the department. If the applicant has obtained the approval of the department to operate as a “nonpermitted user,” then the prepayment of taxes is not required; however, an application for a decal must be made. The county tax collector shall forward the application and fee to the department within fifteen (15) days from the date it is received by him, and the county tax collector shall be entitled to retain One Dollar ($1.00) for each application and fee received by him and forwarded to the department. The fee shall be forfeited by the county tax collector if he fails to forward any application and remittance within fifteen (15) days of receipt by him. Every person engaged in business as a dealer of compressed gas carburetion equipment or in the business of installing compressed gas carburetion equipment shall, at the time of installation, collect the compressed gas user’s annual privilege tax. If the operator of the motor vehicle has obtained the approval of the department to operate as a nonpermitted user, then the prepayment of taxes is not required; however, an application for a decal must be made. The dealer or installer shall forward any application and remittance to the department within fifteen (15) days of receipt by him. The dealer and installer shall be subject to the same requirements and penalties as a distributor of compressed gas. This subsection shall not apply to a motor vehicle that uses liquefied natural gas and no other compressed gas.
  4. No automobile or truck dealer shall operate any motor vehicle, for demonstration purposes bearing a Mississippi motor vehicle dealer tag, that uses or is capable of using compressed gas on the highways of this state, unless said dealer has paid the annual privilege tax applicable to each vehicle and secured from the department a certificate of authority to operate the motor vehicle or motor vehicles on the highways of this state for demonstration purposes only. No dealer may receive or use a certificate of authority for the operation of any motor vehicle that does not bear a Mississippi dealer tag.
  5. Motor vehicles using or capable of using compressed gas as a motor fuel and:
    1. Having a gross license tag weight classification of ten thousand (10,000) pounds or less shall be designated “Class I” motor vehicles;
    2. Having a gross license tag weight classification of ten thousand (10,000) pounds but not exceeding twenty thousand (20,000) pounds shall be designated “Class II” motor vehicles;
    3. Having a gross license tag weight classification greater than twenty thousand (20,000) pounds shall be designated “Class III” motor vehicles; and
    4. Owned or operated by nonpermitted users shall be designated “Class IV” motor vehicles.
  6. The department shall provide for the issuance of the decals required to be issued by this section for each of the user’s classifications described in subsection (5) of this section and the decals shall be in a form and size as the department may prescribe. The decals shall be displayed on the motor vehicle at all times and in a manner prescribed by the department.
  7. The decals issued under this section shall expire at the same time as the motor vehicle privilege license tag expires and shall be valid for one (1) year; however, when a motor vehicle is converted to a compressed gas other than liquefied natural gas in a month other than when the license tag is purchased or renewed, then the pro rata portion of the annual privilege tax shall be due on the number of months until the motor vehicle privilege license tag expires. Provided further, that when a motor vehicle equipped with a compressed gas carburetion system is acquired or a motor vehicle is converted to a compressed gas other than liquefied natural gas, the compressed gas decal year shall begin with the month following the month in which the motor vehicle is acquired or converted.

HISTORY: Codes, 1942, § 10079-15; Laws, 1969 Ex Sess, ch. 55, § 15; Laws, 1976, ch. 361, § 19; Laws, 1978, ch. 374, § 1; Laws, 1981, ch. 468, § 59; Laws, 1982, ch. 410, § 12; Laws, 1991, ch. 384, § 5; Laws, 2014, ch. 467, § 3, eff from and after July 1, 2015.

Editor’s Notes —

Laws of 1982, ch. 410, § 23, effective from and after July 1, 1982, provides as follows:

“SECTION 23. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1982, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1982, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1982, or for the filing of reports, and for the the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1991, ch. 384, § 6, effective from and after July 1, 1991, provides as follows:

“SECTION 6. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 59, Mississippi Code of 1972, prior to July 1, 1991, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1991, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1991, or for the filing of reports and the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Amendment Notes —

The 2014 amendment rewrote the section, effective from and after July 1, 2015, to exempt motor vehicles that use liquefied natural gas and no other compressed gas from the requirement of obtaining a decal from the Department of Revenue.

RESEARCH REFERENCES

Am. Jur.

51 Am. Jur. 2d, Licenses and Permits §§ 80, 81, 85.

CJS.

53 C.J.S., Licenses §§ 70-72.

§ 27-59-31. Penalty for operating without compressed gas user’s decal.

No person shall operate or cause to be operated, upon the highways of this state, a motor vehicle or motor vehicles that use or are capable of using compressed gas as a motor fuel, when such person has not paid the taxes levied in this chapter and the motor vehicle does not display a compressed gas user’s decal.

Any person who does not file an application to obtain a compressed gas user’s decal within fifteen (15) days from the date of the installation of the compressed gas carburetion equipment or the acquisition of a motor vehicle or motor vehicles with such equipment attached or who fails to file a renewal application within fifteen (15) days after the expiration of the compressed gas user’s decal shall be liable for the full amount of the annual privilege tax or prepaid portion thereof and a penalty of twenty-five percent (25%) of the taxes levied herein may be added as damages.

If any county tax collector shall enforce the collection of any delinquent annual privilege tax or annual permit fee, together with the penalty thereon required by law, then such county tax collector shall be entitled to one-half (1/2) of the penalty. The fee shall be forfeited by the county tax collector if he shall fail to forward any application and remittance within fifteen (15) days of receipt by him.

HISTORY: Codes, 1942, § 10079-16; Laws, 1969 Ex Sess, ch. 55, § 16; Laws, 1978, ch. 374, § 2; Laws, 1982, ch. 410, § 13, eff from and after July 1, 1982.

Editor’s Notes —

Laws of 1982, ch. 410, § 23, effective from and after July 1, 1982, provides as follows:

“SECTION 23. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1982, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1982, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1982, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Cross References —

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

§ 27-59-33. Annual reports of Class II and Class III users.

Each person to whom a Class II or Class III compressed gas user’s decal is issued shall file an annual report with the commission. Such report shall be filed at a time designated by the commission, shall be on forms prescribed by the commission and shall contain such information as the commission deems reasonably necessary for the administration of this chapter.

The commission is authorized and empowered to promulgate rules and regulations setting forth the method for determining the quantity of compressed gas used on the highways of this state.

The portion of the privilege taxes prepaid at the time the application for the permit was made shall be deducted from the amount of tax shown to be due on the quantity of compressed gas used on the highways. Any balance due shall be paid to the commission at the same time the annual report is filed. If the amount prepaid exceeds the amount of tax shown to be due, a claim for refund or credit may be made. All such claims shall be supported by sufficient proof as to the extent of the claimant’s tax liability on each motor vehicle. Refunds shall be made as provided in Section 27-55-19.

The operator of any motor vehicle or motor vehicles which are equipped so that more than one (1) type of fuel can be used shall be liable for the tax upon the total quantity of compressed gas consumed within the state, with no credit allowed for the purchase of any fuel other than compressed gas.

HISTORY: Codes, 1942, § 10079-17; Laws, 1969 Ex Sess, ch. 55, § 17; Laws, 1981, ch. 468, § 60; Laws, 1982, ch. 410, § 14, eff from and after July 1, 1982.

Editor’s Notes —

Laws of 1982, ch. 410, § 23, effective from and after July 1, 1982, provides as follows:

“SECTION 23. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1982, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1982, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1982, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Cross References —

Record or log of speedometer readings to be maintained by persons required to report vehicle speedometer readings under this section, see §27-59-37.

§ 27-59-35. Refunds.

If a motor vehicle on which the annual privilege tax or portion thereof has been paid is damaged to the extent it cannot be used or the compressed gas carburetion equipment has been removed from such motor vehicle, the owner or operator may obtain a refund of the unexpired portion of the tax. Such refund shall be prorated from the first day of the month succeeding the month in which the motor vehicle was damaged to the extent it cannot be used or the compressed gas equipment was removed. In order to obtain such refund the claimant shall prove to the satisfaction of the commission that the motor vehicle was damaged to the extent it cannot be used or the compressed gas carburetion equipment was removed.

When a motor vehicle that uses or is capable of using compressed gas is sold or traded, the decal may be transferred to the new owner or the former owner may remove it, return it to the commission and file a claim for a refund on the unexpired portion.

If a claim for refund is approved, the amount thereof shall be refunded as provided in Section 27-55-19.

HISTORY: Codes, 1942, § 10079-18; Laws, 1969 Ex Sess, ch. 55, § 18; Laws, 1971, ch. 489, § 1; Laws, 1982, ch. 410, § 15, eff from and after July 1, 1982.

Editor’s Notes —

Laws of 1982, ch. 410, § 23, effective from and after July 1, 1982, provides as follows:

“SECTION 23. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1982, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1982, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1982, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Cross References —

Gasoline and motor fuel tax refunds for losses, see §27-55-27.

Oil tax refunds for losses, see §27-57-19.

§ 27-59-37. Administration and enforcement.

All administrative provisions of the Mississippi Sales Tax Law, including those which fix damages, penalties and interest for nonpayment of taxes, failure to file returns, and for other noncompliance with the provisions of said chapter, and all other requirements and duties imposed upon taxpayers, shall apply to all persons liable for taxes under the provisions of this chapter, and the commission shall exercise all the power and authority and perform all the duties with respect to taxpayers under this chapter as are provided in said sales tax law, except that in cases of conflict, then the provisions of this chapter shall control.

HISTORY: Codes, 1942, § 10079-19; Laws, 1969 Ex Sess, ch. 55, § 19; Laws, 1981, ch. 468, § 61; Laws, 1982, ch. 410, § 16, eff from and after July 1, 1982.

Editor’s Notes —

Laws of 1982, ch. 410, § 23, effective from and after July 1, 1982, provides as follows:

“SECTION 23. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1982, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1982, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1982, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Cross References —

Mississippi Sales Tax Law generally, see §27-65-1 et seq.

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any felony violation, see §99-19-73.

§ 27-59-39. Exemptions.

Nothing in this chapter shall be construed to apply to nonresident private carriers of passengers temporarily located in or operated on the highways of this state for a period of not more than thirty (30) days; nor shall this chapter apply to motor vehicles owned and operated by persons who have furnished bonds and obtained interstate fuel use permits under the provisions of interstate carriers as now or hereafter amended. Provided, however, nothing in this section shall be construed to exempt any such vehicles from liability for privilege taxes upon the fuel used in such vehicles.

HISTORY: Codes, 1942, § 10079-20; Laws, 1969 Ex Sess, ch. 55, § 20, eff from and after November 1, 1969.

Editor’s Notes —

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Cross References —

Interstate commercial carriers motor fuel tax, see §27-61-1 et seq.

§ 27-59-41. Right to inspection.

The commission shall have full access, ingress, and egress at all reasonable hours to and from any place or building where compressed gas may be received, stored, transported, sold, offered or exposed for sale, manufactured, refined, distilled, compounded or blended. The commission shall have the right to open and inspect any case, package, or other container, and any tank, pump, tank car or storage tank in which compressed gas is kept and enter upon any barge, vessel, or other vehicle transporting compressed gas and, with instruments conforming to the weights and measures adopted by the United States Bureau of Standards, check any measuring device or volume of weight of the contents of any such container.

The commission shall have the right, at any time, to stop any motor vehicle traveling on the highways of this state, and make any examination necessary to ascertain that the provisions of this chapter are complied with fully. The commission is also authorized to impound any motor vehicle operating in violation of this chapter and hold it until such time as all taxes and fines have been paid and until the owner or operator has obtained necessary permit decal or permit decals.

HISTORY: Codes, 1942, § 10079-21; Laws, 1969 Ex Sess, ch. 55, § 21; Laws, 1982, ch. 410, § 17; Laws, 1986, ch. 395, § 5, eff from and after July 1, 1986.

Editor’s Notes —

Laws of 1982, ch. 410, § 23, effective from and after July 1, 1982, provides as follows:

“SECTION 23. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1982, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1982, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1982, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Cross References —

General duties of constables, see §19-19-5.

Duties of sheriff generally, see §19-25-67.

Weights and measures, see §75-27-1 et seq.

Liquefied petroleum gas inspection law, see §75-57-1 et seq.

Federal Aspects—

United States Bureau of Standards generally, see 15 USCS §§ 203, 271 et seq.

§ 27-59-43. Repealed.

Repealed by Laws of 2005, ch. 499, § 36 effective from and after July 1, 2005.

[Codes, 1942, § 10079-22; Laws, 1969 Ex Sess, ch. 55, § 22; Laws, 1981, ch. 468, § 62, eff from and after July 1, 1981.]

Editor’s Notes —

Former §§27-59-43 provided for hearings and appeals from certain actions of the State Tax Commission.

§ 27-59-45. Commission to institute proceedings; sequestration; lien; seizure.

The commission is hereby authorized and empowered to institute legal proceedings for any and all violations of this chapter, to recover taxes, damages or penalties due under this chapter. All taxes and damages recovered in any proceedings by the commission shall be paid over and disposed of as any and all other compressed gas taxes are required to be. Any chancellor or judge, authorized to grant remedial writs, shall grant writs of sequestration for the impounding of compressed gas on which the excise tax or penalties is owed. Before any writ of sequestration shall be issued under this section, the complainant shall make an affidavit showing that he had good cause to believe, and does believe, that there is an excise tax or penalty owed the State of Mississippi on compressed gas sought to be sequestered and that unless said compressed gas is sequestered and impounded, said compressed gas will be removed, concealed, or disposed of. Upon such affidavit being presented to any chancellor or judge authorized to grant remedial writs, said chancellor or judge shall order said writ to be issued upon the filing of a bill of complaint for the collection of the excise tax on said compressed gas. The writ of sequestration shall then be issued and the property dealt with in the manner now provided by law for other writs of sequestration. Where the State of Mississippi is the complainant, no bond shall be required of said state for the issuance of said writ of sequestration.

The State of Mississippi shall have a lien upon all of the property of every distributor or person acting as a distributor without a permit, used in the operation of his business as such distributor for the excise taxes levied in this chapter and due or to become due the State of Mississippi. Such liens or encumbrances of whatever character shall be paramount to private liens and to the rights of any holder of the legal title in or to any pumps, tanks, inventories of compressed gas and other petroleum products, motor vehicles, or other personal property used in the operation of said business.

The commission shall have the right, when taxes due the State of Mississippi are delinquent under this chapter, or where any person acting as a distributor without a permit imports, receives, purchases, manufactures, refines or otherwise obtains any compressed gas or who sells or delivers compressed gas for use in a motor vehicle in this state without paying the tax thereon, to issue a writ of summons and seizure, returnable to the court having jurisdiction thereof, in like manner as such writs are authorized to be issued by Chapter 7 of Title 85, Mississippi Code of 1972. Said writ shall be directed to the proper officer or representative of the commission commanding the officer or representative of the commission to seize the property upon which a lien exists as hereinabove provided. After the issuance of said writ, such actions and proceedings shall be had on said writ as presently provided for the enforcement of purchase money security interests by the statutes of this state. Provided, however, that the commission or its representative shall have the right to stop and hold any moving or movable equipment, as set out in this paragraph, pending the issuance of process.

It is expressly provided that the remedies set out in the foregoing paragraphs shall be cumulative and that no action taken by the commission shall be construed to be an election on the part of the state or any of its officers, to pursue any remedy hereunder to the exclusion of any other remedy for which provision is made in this chapter.

HISTORY: Codes, 1942, § 10079-23; Laws, 1969 Ex Sess, ch. 55, § 23; Laws, 1981, ch. 468, § 63; Laws, 1982, ch. 410, § 18, eff from and after July 1, 1982.

Editor’s Notes —

Laws of 1982, ch. 410, § 23, effective from and after July 1, 1982, provides as follows:

“SECTION 23. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1982, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1982, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1982, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Cross References —

Tax suits by attorney general, see §7-5-55.

Sequestration proceedings, see §11-29-1 et seq.

Action to recover tax, penalty and interest, see §27-35-5.

Purchase money security interests under the Uniform Commercial Code, see §§75-9-103,75-9-317,75-9-324.

§ 27-59-47. Refund of taxes erroneously or illegally collected.

In the event that any taxes, permit fees or penalties imposed by this chapter have been erroneously or illegally collected from a distributor or other person, the commission may, upon approval by the commission, permit such distributor or other person to take credit against a subsequent tax report for the amount of the erroneous overpayment, or may issue payment for that amount. The amount thereof may be refunded to the distributor or other person in the same manner as provided in Section 27-55-19.

No refunds shall be made under the provisions of this section unless a written claim is filed setting forth the circumstances by reason of which such refund should be allowed. Said claim shall be in such form as the commission shall prescribe, and shall be filed with the commission within three (3) years from the date of payment of the taxes or permit fees erroneously or illegally collected.

Nothing in this chapter shall be construed to prohibit a refund or credit for tax paid on liquefied compressed gas not subject to tax or which is exempt from tax, provided there has not been a willful disregard of the provisions of this chapter, and provided this claim is filed within three (3) years.

HISTORY: Codes, 1942, § 10079-24; Laws, 1969 Ex Sess, ch. 55, § 24; Laws, 1981, ch. 468, § 64, eff from and after July 1, 1981.

Editor’s Notes —

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Cross References —

Refund of taxes generally, see §27-73-1 et seq.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 538.

22 Am. Jur. Pl & Pr Forms (Rev), State and Local Taxation, Form 383 (complaint, petition, or declaration against corporation to recover sums erroneously refunded as overpayments of excise taxes); Form 411(claim for refund of excise tax).

CJS.

84 C.J.S., Taxation §§ 1049 et seq.

§ 27-59-49. Apportionment of proceeds of tax.

  1. Except as provided in subsection (2) of this section, all proceeds of the tax collected under the provisions of this chapter shall be paid and apportioned by the commission in the same manner as payments on gasoline are made in accordance with Section 27-5-101, Mississippi Code of 1972.
  2. The proceeds of the One-fourth Cent (1/4¢) per gallon tax imposed in subsection (1) of Section 27-59-11, Mississippi Code of 1972, shall be deposited by the commission into a special fund hereby established in the State Treasury and shall be expended, pursuant to appropriation by the Legislature, to defray the expenses of the State Fire Marshal in the administration of the Liquefied Compressed Gas Equipment Inspection Law.

HISTORY: Codes, 1942, § 10079-25; Laws, 1969 Ex Sess, ch. 55, § 25; Laws, 1987, ch. 322, § 17; Laws, 1987, ch. 422, § 54, eff from and after January 1, 1988.

Editor’s Notes —

Laws of 1987, ch. 322, § 32, effective July 1, 1987, provides as follows:

“SECTION 32. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the tax laws amended by this act prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of such tax laws as amended by this act are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and execution of any warrant under such laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Cross References —

Apportionment of excise taxes on gasoline and petroleum products, see §27-5-101.

Liquefied Compressed Gas Equipment Inspection Law, see §75-57-1 et seq.

§ 27-59-51. Funds placed in depositories.

All funds collected by the commission under the provisions of this chapter, or under the provisions of any other law, which may now or in the future be collected by said commission, are hereby designated as public funds of the State of Mississippi and shall be by it deposited in accordance with Section 7-9-21. Allocations of gasoline, diesel fuel or kerosene tax to the counties shall be made by the commission as provided by law and reported to the state treasurer at the end of each month. The state treasurer shall issue his requisition in payment thereof on the state auditor, who shall issue his warrant on the state Treasurer, as is provided for the disbursement of other state funds.

HISTORY: Codes, 1942, § 10079-26; Laws, 1969 Ex Sess, ch. 55, § 26; Laws, 1979, ch. 417, § 7; Laws, 1981, ch. 468, § 65; Laws, 1984, ch. 478, § 22, eff from and after July 1, 1984.

Editor’s Notes —

Section7-7-2 provides that the words “state auditor of public accounts,” “state auditor”, and “auditor” appearing in the laws of the state in connection with the performance of auditor’s functions transferred to the state fiscal management board, shall be the state fiscal management board, and, more particularly, such words or terms shall mean the state fiscal management board whenever they appear. Thereafter, Laws, 1989, chapter 532, § 2, amended §7-7-2 to provide that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer, and, more particularly, such words or terms shall mean the State Fiscal Officer whenever they appear. Subsequently, Laws, 1989, ch. 544, § 17, effective July 1, 1989, and codified as §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Laws of 1984, ch. 478, § 3, effective from and after July 1, 1984, provides that:

“SECTION 3. For purpose of this section, requirements that funds be deposited on the same day “collected” shall mean when remittances of tax collections and reports in connection therewith shall have been subjected to only minimum essential but expeditious processing.”

Laws of 1984, ch. 478, § 35, effective July 1, 1984, provides, as follows:

“SECTION 35. The provisions of this act shall control if in conflict with any other statute, the operation of which would tend to frustrate the purposes of this act.”

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Cross References —

Apportionment of excise taxes on gasoline and petroleum products, see §27-5-101.

State depositories, see §27-105-1 et seq.

§ 27-59-53. Exchange of information with other states.

The commission may provide any department or agency of any state or the United States responsible for the enforcement of compressed gas taxes any information it may have relative to the manufacture, receipt, sale, use, transportation and/or shipment of compressed gas by any person. The commission may provide any department or agency of any state or the United States that is responsible for the enforcement of compressed gas taxes any demographic information it may have relative to distributors of compressed gas. The commission may place such information in a national database or clearinghouse in order to facilitate the exchange of such information.

HISTORY: Codes, 1942, § 10079-27; Laws, 1969 Ex Sess, ch. 55, § 27; Laws, 2001, ch. 390, § 4, eff from and after passage (approved Mar. 11, 2001.).

Editor’s Notes —

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

§ 27-59-55. Repealed.

Repealed by Laws of 1981, ch. 468, § 74, effective from and after July 1, 1981.

[Codes, 1942, § 10079-30; Laws, 1969 Ex Sess, ch. 55, § 30]

Editor’s Notes —

Former §27-59-55 related to deposit of funds paid to comptroller.

§ 27-59-57. Authority to make rules and regulations.

The comptroller is hereby given power and authority to make all rules and regulations, not inconsistent with the provisions of this chapter, with reference to all petroleum excise tax provisions and exemptions governing the making of reports and contents of same and doing any and all other duties pertaining to the making of reports and payment of taxes, and such other matters as will, in the judgment of the comptroller, contribute to a more efficient administration of all the petroleum excise tax provisions of this chapter. Such rules and regulations, when made, shall have the same binding force and effect as if incorporated in this chapter.

HISTORY: Codes, 1942, § 10079-31; Laws, 1969 Ex Sess, ch. 55, § 31, eff from and after November 1, 1969.

Editor’s Notes —

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

§ 27-59-59. Effect of prior law.

This chapter shall not release or relinquish any liability or penalty incurred or right accrued under the provisions of Chapter 264, Laws of 1946, as amended, or Chapter 267, Laws of 1946, as amended, as they existed before November 1, 1969, and such provisions shall be considered as remaining in force for the purpose of instituting or sustaining any proper action or prosecution for the enforcement of any such liability, penalty or right. Such provisions shall govern the reporting and payment of taxes on liquefied compressed gas sold, delivered or used by bonded distributors or other persons for highway use before November 1, 1969. Any and all matters, orders, hearings, and proceedings pending before the comptroller or before any court under provisions of such prior law shall continue with the same effect as though such prior provisions were not amended or repealed.

HISTORY: Codes, 1942, § 10079-28; Laws, 1969 Ex Sess, ch. 55, § 28, eff from and after November 1, 1969.

Editor’s Notes —

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Article 3. User Tax.

§ 27-59-301. Administration of article.

The Department of Revenue, hereinafter called the commission or the department, is hereby vested with the sole power and authority, and is charged with the duty of administering and enforcing the terms and provisions of this article.

HISTORY: Laws, 1989, ch. 462, § 1; Laws, 2009, ch. 492, § 98, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective from and after July 1, 2010, substituted “Department of Revenue” for “state tax commission”; and inserted “or the department.”

Cross References —

Department of Revenue generally, see §27-3-1 et seq.

§ 27-59-303. Definitions.

The words, terms and phrases as used in this article shall have the following meanings unless the context requires otherwise.

“Natural gas” means a mixture of hydrocarbons and small quantities of nonhydrocarbons existing in the gaseous phase.

“Locomotive fuel” means diesel fuel and any other fuel except gasoline used as fuel in a railroad locomotive.

“Person” means any individual, firm, copartnership, joint venture, association, corporation, estate, trust or any other combination acting as a unit, and the plural as well as the singular number unless the intention to give a more limited meaning is disclosed by the context.

“Commission” or “department” means the Department of Revenue, acting either directly or through its duly authorized officers, agents or employees.

“Permittee” means any person holding a user’s permit issued under the provisions of this article.

“Industrial purposes” means the operation of machinery used for manufacturing.

“Engine” or “motor” means internal combustion engine.

“Manufacturer” means a person conducting an activity of an industrial or commercial nature wherein labor or skill is applied by hand or by machinery, to materials belonging to the manufacturer so that a new, different or more useful article of tangible personal property or article of trade or commerce is produced for sale or rental.

“Custom processor” means a person who performs the services of a manufacturer upon the property of a customer.

“Compressed gas” means gases derived from petroleum or natural gas which are in the gaseous state at normal atmospheric temperature and pressure, but which may be maintained in the liquid state at normal atmospheric temperature by suitable pressure. As used herein, the term shall be deemed to mean and include methane, ethane, propane, ethylene, propylene, butylene, butane, isobutane, and any and all liquid flammable materials derived from petroleum or natural gas having a vapor pressure exceeding forty (40) pounds per square inch, absolute, at one hundred (100) degrees Fahrenheit. Normal storage of these gases is a liquid under pressure.

HISTORY: Laws, 1989, ch. 462, § 2; Laws, 2009, ch. 492, § 99, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective from and after July 1, 2010, substituted “‘Commission’ or ‘department’ means the Department of Revenue” for “‘Commission’ means the State Tax Commission” in (d).

Cross References —

Department of revenue generally, see §27-3-1 et seq.

§ 27-59-305. Issuance and revocation of permits.

Any person subject to the tax imposed by this article shall apply to the commission for a “user’s permit” on forms prescribed by the commission.

Said permit may be revoked by the commission at any time upon ten (10) days written notice, if said permittee shall fail to comply with the provisions of this article.

HISTORY: Laws, 1989, ch. 462, § 3, eff from and after July 1, 1989.

Editor’s Notes —

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

§ 27-59-307. Tax on natural gas, locomotive fuel, and compressed gas used for certain purposes.

There is hereby levied and imposed a tax at a rate of:

  1. Twelve Cents (12¢) per one thousand (1,000) cubic feet (MCF) upon any person using natural gas as a fuel in oil field or gas field production pumps in this state.
  2. Three Cents (3¢) per one thousand (1,000) cubic feet (MCF) upon any person using natural gas as a fuel in pipeline compressors or pumping stations or in engines or motors used for industrial purposes by a manufacturer or custom processor in this state.
  3. Three-fourths Cent (0.75¢) per gallon upon any person using locomotive fuel in a railroad locomotive in this state. The quantity of locomotive fuel deemed to be used in this state shall be the number of gallons of locomotive fuel onloaded into railroad locomotives in this state.
  4. Two Cents (2¢) per gallon upon any person using compressed gas as a fuel in oil field or gas field production pumps in this state.
  5. One-half Cent (0.5¢) per gallon upon any person using compressed gas as a fuel in pipeline compressors or pumping stations or in engines or motors used for industrial purposes by a manufacturer or custom processor in this state.

HISTORY: Laws, 1989, ch. 462, § 4; Laws, 1995, ch. 385, § 1, eff from and after July 1, 1995.

Editor’s Notes —

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

§ 27-59-309. Exemptions.

The United States government, the State of Mississippi and all agencies, departments and political subdivisions thereof are exempt from the tax levied in this article.

HISTORY: Laws, 1989, ch. 462, § 5, eff from and after July 1, 1989.

Editor’s Notes —

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

§ 27-59-311. Payment of tax; filing of reports.

The tax levied in this article shall become due and payable on or before the twentieth day of the month succeeding the month in which the tax accrues. Each person liable for the tax levied in this article shall file with the commission a monthly report setting forth the quantity of natural gas and/or locomotive fuel used in this state and any other information as may be deemed reasonably necessary for the administration of this article and shall remit the full amount of the taxes shown to be due.

Reports and payments sent to the commission by mail must be postmarked by the due date in order to be considered timely filed, except when the due date falls on a weekend or holiday, in which case such reports and payments must be postmarked by the first working day following the due date in order to be considered timely filed.

The monthly report shall be prepared and filed with the commission on forms prescribed by the commission or with the approval of the commission, on machine-prepared schedules. Such monthly reports shall be signed by the permittee or his duly authorized agent and contain a declaration that the statements contained therein are true and are made under the penalty of perjury.

HISTORY: Laws, 1989, ch. 462, § 6; Laws, 1996, ch. 306, § 11, eff from and after July 1, 1996.

Editor’s Notes —

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1996, ch. 306, § 13, effective July 1, 1996 provides as follows:

“SECTION 13. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the gasoline and motor fuel tax, oil tax and liquefied compressed gas tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the gasoline and motor fuel tax, oil tax and liquefied compressed gas tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

§ 27-59-313. Administrative provisions of sales tax law incorporated into article.

All administrative provisions of the Mississippi Sales Tax Law, including those which fix damages, penalties and interest for nonpayment of taxes, failure to file returns and for other noncompliance with the provisions of said chapter and all other requirements and duties imposed upon taxpayers, shall apply to all persons liable for taxes under the provisions of this article, and the commission shall exercise all the power and authority and perform all the duties with respect to taxpayers under this article as are provided in said sales tax law, except in cases of conflict, then the provisions of this article shall control.

HISTORY: Laws, 1989, ch. 462, § 7, eff from and after July 1, 1989.

Editor’s Notes —

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Cross References —

Mississippi Sales Tax Law, see §27-65-1 et seq.

§ 27-59-315. Retention of records; statute of limitations for actions by state for recovery of additional amounts.

Each person liable for the tax under this article shall maintain and keep for a period of not less than three (3) years records of the quantities of natural gas used, of the quantities of locomotive fuel used, the total miles traveled by railroad locomotives, the miles traveled by railroad locomotives in this state and other information as may be deemed reasonably necessary for the administration of this article.

If, in the normal conduct of business the records of the permittee are maintained and kept at an office outside this state, it shall be sufficient compliance with this section if the records shall be made available for audit and examination by the commission at such office located outside Mississippi. If a permittee fails or refuses to permit the commission or any of its employees to verify and audit its records during the usual business hours of the day, the commission shall have the authority to subpoena the records and have them brought to the office of the commission within ten (10) days after the subpoena is served on the permittee.

All actions by the state for the recovery of additional amounts claimed as tax due under this article must be commenced within a period of three (3) years from the date of the filing of the required report with the commission; provided, that in the case of a fraudulent or false report with intent to evade tax or of a failure to file a report, action may be commenced at any time. However, when an examination of a taxpayer’s records to verify returns made under this chapter has been initiated and the taxpayer notified thereof either by certified mail, or personal delivery of a notice by an agent of the commissioner, within the thirty-six (36) months’ examination period provided herein, the determination of the correct tax liability may be made by the commission after the expiration of the thirty-six-month examination period, provided that said determination shall be made with reasonable promptness and diligence.

HISTORY: Laws, 1989, ch. 462, § 8; Laws, 2006, ch. 344, § 5, eff from and after July 1, 2006.

Editor’s Notes —

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Amendment Notes —

The 2006 amendment, in the last sentence of the last paragraph, substituted “either by certified mail or personal delivery of a notice by an agent of the commissioner” for “by certified mail”; and made minor stylistic changes throughout.

§ 27-59-317. Repealed.

Repealed by Laws of 2005, ch. 499, § 36 effective from and after July 1, 2005.

[Laws, 1989, ch. 462, § 9, eff from and after July 1, 1989.]

Editor’s Notes —

Former §27-59-317 provided for hearings and appeals from certain actions of the State Tax Commission.

§ 27-59-319. Refund of taxes erroneously or illegally collected.

In the event that any taxes or penalties imposed by this article have been erroneously or illegally collected from a permittee or any other person, the commission may allow such permittee or other person to take credit against a subsequent tax report for the amount of the erroneous overpayment or the amount thereof may be refunded in the same manner as provided in Section 27-55-19, Mississippi Code of 1972.

No refunds shall be made under the provisions of this section unless a written claim is filed setting forth the circumstances by reason of which such refund should be allowed. Such claim shall be in such form as the commission shall prescribe, and shall be filed with the commission within three (3) years from the date of payment of the taxes erroneously or illegally collected. Nothing in this article shall be construed to prohibit a refund or credit for taxes paid, provided there has not been a willful disregard of the provisions of this article, and further provided that the claim therefor is filed within three (3) years.

HISTORY: Laws, 1989, ch. 462, § 10, eff from and after July 1, 1989.

Editor’s Notes —

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

§ 27-59-321. Deposit and distribution of funds.

  1. Except as otherwise provided in subsection (2) of this section, the proceeds of the tax levied in this article shall be deposited by the commission into the State Treasury to the credit of the General Fund, and such proceeds are hereby designated as public funds of the State of Mississippi and shall be by it deposited in accordance with Section 27-3-57, Mississippi Code of 1972.
  2. The proceeds of the tax on locomotive fuel shall be deposited by the commission into the Railroad Revitalization Fund established in Section 57-43-1, Mississippi Code of 1972.

HISTORY: Laws, 1989, ch. 462, § 11; Laws, 1991, ch. 484, § 1. Reenacted without change, Laws, 1997, ch. 369, § 1, eff from and after June 30, 1997.

Editor’s Notes —

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1995, ch. 386, § 1, provides as follows:

“SECTION 1. Section 2, Chapter 484, Laws of 1991, which repeals, effective July 1, 1996, Section 27-59-321, Mississippi Code of 1972, which provides that the proceeds of certain fuel taxed shall be deposited into the General Fund and that the tax on locomotive fuel shall be deposited in the Railroad Revitalization Fund, is hereby repealed.”

Laws of 1996, ch. 477, §§ 1, 2 provides as follows:

“SECTION 1. Section 2, Chapter 484, Laws of 1991, is amended as follows: Section 2. Section 27-59-321, Mississippi Code of 1972, shall stand repealed on June 30, 1997.”

“SECTION 2. Section 1, Chapter 386, Laws of 1995, which repeals Section 2, Chapter 484, Laws of 1991, which repeals, effective June 30, 1996, Section 27-59-321, Mississippi Code of 1972, which provides that the proceeds of certain fuel taxed shall be deposited into the General Fund and that the tax on locomotive fuel shall be deposited in the Railroad Revitalization Fund, is hereby repealed.”

Laws of 1997, ch. 369, § 2, provides as follows:

“SECTION 2. Section 2, Chapter 484, Laws of 1991, as amended by Section 1, Chapter 386, Laws of 1995, as amended by Section 1, Chapter 477, Laws of 1996, which repeals effective June 30, 1997, Section 27-59-321, Mississippi Code of 1972, which provides that the proceeds of certain fuel taxes shall be deposited into the General Fund and that the tax on locomotive fuel shall be deposited in the Railroad Revitalization Fund, is repealed.”

§ 27-59-323. Exchange of information with other states.

The commission shall, upon request received from officials entrusted with the enforcement of similar laws of any other state, forward to such officials any information it may have relative to the receipt, sale, use, transportation or shipment of natural gas or locomotive fuel.

HISTORY: Laws, 1989, ch. 462, § 12, eff from and after July 1, 1989.

Editor’s Notes —

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

§ 27-59-325. Rules and regulations.

The commission is hereby authorized and empowered to adopt and promulgate rules and regulations with reference to the collection of the tax imposed herein and such other reasonable rules and regulations not inconsistent with the provisions hereof which, in its judgment, will contribute to a more efficient administration hereof, and such rules and regulations shall have the force and effect of law.

HISTORY: Laws, 1989, ch. 462, § 13, eff from and after July 1, 1989.

Editor’s Notes —

Laws of 1989, ch. 462, § 15, effective from and after July 1, 1989, provides as follows:

“SECTION 15. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 57 and 59, Mississippi Code of 1972, prior to July 1, 1989, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1989, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1989, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Chapter 61. Interstate Commercial Carriers Motor Fuel Tax

§ 27-61-1. Purpose and administration of chapter.

The purpose of this chapter is to insure that all carriers specified herein, using the highways of this state, shall pay a reasonable tax for the privilege of, and as compensation for, such use.

The Department of Revenue, hereinafter called the “commission” or the “department,” is hereby vested with the sole power and authority, and is charged with the duty of administering and enforcing the terms and provisions of this chapter.

HISTORY: Codes, 1942, §§ 10080-02, 10080-12; Laws, 1969 Ex Sess, ch. 60, §§ 2, 12; Laws, 1981, ch. 468, § 66; Laws, 2009, ch. 492, § 100, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective from and after July 1, 2010, substituted “Department of Revenue” for “state tax commission”; and inserted “or the department.”

Cross References —

Department of Revenue generally, see §27-3-1 et seq.

Gasoline and motor fuel taxes, see §27-55-1 et seq.

Tax on lubricating oil, see §27-57-1 et seq.

Liquefied compressed gas tax, see §27-59-1 et seq.

Mississippi Transportation Commission to provide weight enforcement field personnel to assess and collect taxes, fees, and penalties and perform duties required by this chapter, see §65-1-8.

§ 27-61-3. Definitions.

When used in this chapter, the following words and phrases shall have the meaning ascribed to them hereby, except where the context clearly describes and indicates a different meaning:

Person: Any individual, firm, copartnership, joint venture, association, corporation, estate, trust, or any other group or combination acting as a unit and the plural as well as the singular number unless the intention to give a more limited meaning is disclosed by the context.

Motor vehicle: A motor vehicle used, designed or maintained for transportation of persons or property and (i) having two (2) axles and a gross vehicle weight exceeding twenty-six thousand (26,000) pounds; (ii) having three (3) or more axles, regardless of weight; or being used in combination when the gross vehicle weight of such combination exceeds twenty-six thousand (26,000) pounds. The term “motor vehicle” does not include recreational vehicles.

Fuel: Any product which is used, or is capable of being used, for the generation of power for the operation of a motor vehicle.

Commission or department: The Department of Revenue, either acting directly or through its duly authorized officers, agents and employees.

Owner: A person who holds the legal title of a motor vehicle, or in the event a motor vehicle is the subject of an agreement for the conditional sale, lease or transfer of the possession, howsoever, thereof, with the right of purchase upon performance of conditions stated in the agreement, and with an immediate right of possession vested in the conditional vendee, lessee, possessor, or in the event such or similar transaction is had by means of a mortgage and the mortgagor of a motor vehicle is entitled to possession, then such conditional vendee, lessee, possessor or mortgagor shall be deemed the owner for the purposes of this chapter.

Highway: The entire width between boundary lines of every way in the state that is publicly maintained or any part of which is publicly maintained and is open or is to be opened to use by the public for the purpose of vehicular travel, including all streets and alleys in cities and towns.

Operator: Any person, partnership, joint stock company or corporation operating on the public highways of this state one or more motor vehicles as the beneficial owner or lessee.

Driver: Any person actually in control of, driving or operating a motor vehicle at any given time.

The terms “gross weight,” “common carrier by motor vehicle,” “contract carrier by motor vehicle,” “private commercial carrier of property by motor vehicle,” “private commercial carrier of passengers by motor vehicle” and “private carrier of property” shall, respectively, have the meaning ascribed to them in Article 1 of Chapter 19 of this title, Mississippi Code of 1972.

Retail dealer: Any person not licensed as a distributor who sells gasoline, special fuel, diesel fuel or compressed gas.

Motor carrier: Any person operating a motor vehicle, as defined in this section, on the highways of this state.

“Recreational vehicle” means vehicles such as motor homes, pickup trucks with attached campers, and buses when used exclusively for personal pleasure by an individual. In order to qualify as a recreational vehicle, the vehicle shall not be used in connection with any business endeavor.

HISTORY: Codes, 1942, § 10080-01; Laws, 1969 Ex Sess, ch. 60, § 1; Laws, 1970, ch. 480; Laws, 1988, ch. 465, § 1; Laws, 1992, ch. 471, § 1; Laws, 1999, ch. 461, § 39; Laws, 2009, ch. 492, § 101, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 1988, ch. 465, § 11, effective July 1, 1988, provides as follows:

“SECTION 11. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 61 and 63 [Repealed], Mississippi Code of 1972, prior to July 1, 1988, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1988, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1988, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1992, ch. 471, § 4, effective from and after July 1, 1992, provides as follows:

“SECTION 4. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapter 61, Mississippi Code of 1972, before the date on which this act becomes effective, whether such assessments, appeals, suits, claims, or actions shall have been begun before the date on which this act becomes effective, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the assessment, collection and enrollment of liens for any taxes due or accrued thereunder before the date on which this act becomes effective, or for the filing of reports and the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1999, ch. 461, §§ 50, 51, effective July 1, 1999, provide:

“SECTION 50. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 61, Mississippi Code of 1972, prior to July 1, 1999, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1999, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1999, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.

“SECTION 51. Section 36 of this act shall take effect and be in force from and after September 1, 1999. The remainder of this act shall take effect and be in force from and after July 1, 1999.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective from and after July 1, 2010, substituted “Commission or department: The Department of Revenue” for “Commission: The State Tax Commission” in (d).

Cross References —

Department of revenue generally, see §27-3-1 et seq.

§ 27-61-5. Levy of tax.

There is hereby levied and imposed, a privilege tax as reasonable compensation for the use of the highways of this state, in addition to all other taxes which may be levied for such purpose, as follows: upon each owner or operator of a common carrier by motor vehicle, contract carrier by motor vehicle, private commercial carrier of property by motor vehicle, common carriers of passengers, contract carriers of passengers, private carrier of passengers by motor vehicle, and private carrier of property, when any of such carriers operate a motor vehicle or motor vehicles that cross the boundary line of the State of Mississippi, a privilege tax equal to and computed at the prevailing excise tax rates for gasoline, special fuel, diesel fuel and compressed gas for highway use on all such fuel used in operating any motor vehicle in this state. The operator of any motor vehicle or motor vehicles which are so equipped that more than one (1) kind of motor fuel can be used shall be liable for the tax at the highest prevailing tax rate of the kinds of motor fuel so used within this state, with no credit allowed for the purchase of fuel with the lesser tax rate.

HISTORY: Codes, 1942, § 10080-03; Laws, 1969 Ex Sess, ch. 60, § 3; Laws, 1972, ch. 487, § 1; Laws, 1980, ch. 507, § 1; Laws, 1982, ch. 438, § 13; Laws, 1983, 2nd Ex Sess, ch. 6, § 10; Laws, 1984, ch. 478, § 23; Laws, 1985, ch. 405, § 1; Laws, 1985, ch. 537, § 4; Laws, 1987, ch. 322, § 18; Laws, 1992, ch. 471, § 2; Laws, 1993, ch. 315, § 1; Laws, 1999, ch. 461, § 40, eff from and after July 1, 1999.

Editor’s Notes —

Laws of 1982, ch. 438, § 23, effective from and after July 1, 1982, provides as follows:

“SECTION 23. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57, 61 and 63 [Repealed], Mississippi Code of 1972, prior to July 1, 1982, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1982, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1982, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1983, ch. 6, §§ 12 and 13, 2nd Ex Session, effective January 1, 1984, provides as follows:

“SECTION 12. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the sales and use tax laws and the income tax laws prior to the date on which the respective sections of this act become effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which the respective sections of this act become effective or shall thereafter be begun; and the provisions of the sales and use tax laws and income tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to the date on which the respective sections of this act become effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

“SECTION 13. None of the revenues provided under the provisions of this act may be expended for the purpose of restoring any funds which have been reduced by the Governor and Director of the Commission of Budget and Accounting through November 15, 1983, unless specifically authorized by the Legislature.”

Laws of 1984, ch. 478, § 3, effective from and after July 1, 1984, provides as follows:

“SECTION 3. For purpose of this section, requirements that funds be deposited on the same day “collected” shall mean when remittances of tax collections and reports in connection therewith shall have been subjected to only minimum essential but expeditious processing.”

Laws of 1984, ch. 478, § 35, effective July 1, 1984, provides as follows:

“SECTION 35. The provisions of this act shall control if in conflict with any other statute, the operation of which would tend to frustrate the purposes of this act.”

Laws of 1985, ch. 405, § 5, effective from and after July 1, 1985, provides as follows:

“SECTION 5. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapter 61, Mississippi Code of 1972, prior to July 1, 1985, whether such assessments, appeals, suits, claims or actions shall have been begun before such date or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to July 1, 1985, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1987, ch. 322, § 32, effective July 1, 1987, provides as follows:

“SECTION 32. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the tax laws amended by this act prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of such tax laws as amended by this act are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and execution of any warrant under such laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1992, ch. 471, § 4, effective from and after July 1, 1992, provides as follows:

“SECTION 4. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapter 61, Mississippi Code of 1972, before the date on which this act becomes effective, whether such assessments, appeals, suits, claims, or actions shall have been begun before the date on which this act becomes effective, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the assessment, collection and enrollment of liens for any taxes due or accrued thereunder before the date on which this act becomes effective, or for the filing of reports and the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1999, ch. 461, §§ 50, 51, effective July 1, 1999, provide:

“SECTION 50. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 61, Mississippi Code of 1972, prior to July 1, 1999, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1999, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1999, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.

“SECTION 51. Section 36 of this act shall take effect and be in force from and after September 1, 1999. The remainder of this act shall take effect and be in force from and after July 1, 1999.”

Cross References —

Apportionment by state tax commission of taxes imposed by this section, see §27-5-101.

Motor vehicle privilege taxes, see §27-19-1 et seq.

Gasoline tax, see §27-55-11.

Liquefied compressed gas tax, see §27-59-11.

Payment of the tax imposed by this section at the time of filing the quarterly or periodic report, see §27-61-11.

Applicability of this section to distribution of tax and permit fees collected under Interstate Commercial Carriers Motor Fuel Tax, see §27-61-25.

RESEARCH REFERENCES

ALR.

State taxation of motor carriers as affected by commerce clause. 17 A.L.R.2d 421.

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation §§ 527, 528.

Lawyers’ Edition.

State tax or fee imposed for motor carrier’s use of highways as violating commerce clause (Article 1, § 8, clause 3) of Federal Constitution – Supreme Court cases. 97 L. Ed. 2d 843.

§ 27-61-7. Tax accrual and liability; manner of payment.

The liability for the tax levied and imposed by this chapter shall arise and accrue at the time and place where any motor vehicle owned or operated by any carrier specified in this chapter shall go or enter upon any highway of this state. The amount of tax for which any owner or operator is liable shall be paid and the tax liability of such owner or operator shall be discharged by one (1) of the following methods:

By the purchase of a sufficient amount or quantity of fuel from a wholesale or retail dealer or distributor to operate such motor vehicle in this state; provided, however, that at the time of the purchase of such fuel, the owner or operator of such motor vehicle shall obtain, from the dealer or distributor from whom purchased, an invoice or sales ticket on forms approved by the commission, which shall contain such information as the commission shall deem reasonably necessary for the administration of this chapter. Said invoices shall remain in the motor vehicle for the remainder of the trip over the highways of this state, and thereafter shall be preserved and retained by the owner or operator for a period of not less than three (3) years, and shall be produced for the inspection and examination of the commission at any reasonable time and place, either within or without this state, upon proper demand therefor.

By having a valid credential issued by any member jurisdiction of the International Fuel Tax Agreement and by complying fully with the International Fuel Tax Agreement.

For the purposes of paragraph (a) of this section, the quantity of fuel needed to operate a motor vehicle in this state shall be determined by dividing the average miles per gallon allowed for each type of classification of motor vehicle into the number of miles such vehicle is deemed to have traveled in the state.

There shall be no credit allowed or adjustment made for any fuel consumed in auxiliary equipment when the fuel consumed by such equipment is supplied by the same fuel tank or tanks that supply fuel for the operation of the motor vehicle. Provided further that no credit shall be allowed or adjustments made for fuel used in power-take-off operations, loading or offloading or for idle time.

HISTORY: Codes, 1942, § 10080-04; Laws, 1969 Ex Sess, ch. 60, § 4; Laws, 1971, ch. 438, § 1; Laws, 1978, ch. 373, § 1; Laws, 1982, ch. 438, § 14; Laws, 1985, ch. 405, § 2; Laws, 1988, ch. 465, § 2; Laws, 1992, ch. 471, § 3; Laws, 1998, ch. 440, § 1, eff from and after passage (approved March 23, 1998).

Editor’s Notes —

Laws of 1982, ch. 438, § 23, effective from and after July 1, 1982, provides as follows:

“SECTION 23. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57, 61 and 63 [Repealed], Mississippi Code of 1972, prior to July 1, 1982, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1982, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1982, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1985, ch. 405, § 5, effective from and after July 1, 1985, provides as follows:

“SECTION 5. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapter 61, Mississippi Code of 1972, prior to July 1, 1985, whether such assessments, appeals, suits, claims or actions shall have been begun before such date or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to July 1, 1985, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1988, ch. 465, § 11, effective July 1, 1988, provides as follows:

“SECTION 11. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 61 and 63 [Repealed], Mississippi Code of 1972, prior to July 1, 1988, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1988, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1988, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1992, ch. 471, § 4, effective from and after July 1, 1992, provides as follows:

“SECTION 4. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapter 61, Mississippi Code of 1972, before the date on which this act becomes effective, whether such assessments, appeals, suits, claims, or actions shall have been begun before the date on which this act becomes effective, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the assessment, collection and enrollment of liens for any taxes due or accrued thereunder before the date on which this act becomes effective, or for the filing of reports and the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Cross References —

Action to recover tax, penalty and interest, see §27-35-5.

Authority of the commissioner to waive the taxes and fees set forth in this section when motor vehicles are operated in state in response to an emergency, see §27-61-8.

Records to be kept by carrier, see §27-61-15.

Penalties for violations of this section, see §27-61-21.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 536.

§ 27-61-8. Waiver of taxes and fees when vehicle operated in response to emergency.

The commission is hereby authorized and empowered, in its discretion, to waive the taxes and fees set forth in Sections 27-61-5 and 27-61-7 when motor vehicles are operated on the highways of this state in response to an emergency, a major disaster, or the threat of a major disaster.

HISTORY: Laws, 1988, ch. 465, § 3, eff from and after July 1, 1988.

Editor’s Notes —

Laws of 1988, ch. 465, § 11, effective July 1, 1988, provides as follows:

“SECTION 11. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 61 and 63 [Repealed], Mississippi Code of 1972, prior to July 1, 1988, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1988, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1988, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

§ 27-61-9. Issuance of interstate fuel use permit; revocation; expiration; issuance and revocation of licenses under International Fuel Tax Agreement; persons ineligible to receive licenses or decals.

  1. If the commission approves the application and bond, it shall issue to the applicant an interstate fuel use permit which shall remain valid for the calendar year in which it was issued, to expire on December 31 of that year. All such permits shall be revocable by the commission upon thirty (30) days’ written notice to the permittee, if the permittee fails or refuses to comply with any of the terms or provisions of this chapter.
  2. A renewal permit for the following calendar year will be issued upon application if: the permit has not been revoked or cancelled; all reports have been filed; and all taxes, penalties and interest due have been paid. Any interstate fuel use permit issued under the provisions of this section before March 12, 1993, shall expire on December 31, 1993.
  3. If the commission approves an application filed under the provisions of the International Fuel Tax Agreement, it shall issue to the applicant a license and decals for each motor vehicle. The license and decals shall expire on December 31 of each year. The International Fuel Tax Agreement may provide for a grace period for the display of the license and decals. Such license and decals may be revoked by the commission upon thirty (30) days’ written notice to the licensee, if the licensee fails to file reports, fails to pay taxes due or fails to otherwise comply with the provisions of this chapter or the International Fuel Tax Agreement.
  4. No license or decals shall be issued to any applicant that has been licensed under the International Fuel Tax Agreement and such license is under revocation by any member jurisdiction. No license or decals shall be issued to any applicant who is in arrears or default to this state, or any political subdivision thereof, for any taxes or fees.

HISTORY: Codes, 1942, § 10080-05; Laws, 1969 Ex Sess, ch. 60, § 5; Laws, 1972, ch. 487, § 2; Laws, 1985, ch. 405, § 3; Laws, 1993, ch. 315, § 2; Laws, 2001, ch. 311, § 1; Laws, 2002, ch. 347, § 1; Laws, 2007, ch. 400, § 6, eff from and after passage (approved Mar. 15, 2007.).

Editor’s Notes —

Laws of 1985, ch. 405, § 5, effective from and after July 1, 1985, provides as follows:

“SECTION 5. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapter 61, Mississippi Code of 1972, prior to July 1, 1985, whether such assessments, appeals, suits, claims or actions shall have been begun before such date or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to July 1, 1985, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 2001, ch. 311, § 9, effective March 5, 2001, provides:

“SECTION 9. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Chapter 61, Title 27, Mississippi Code of 1972, before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of Chapter 61, Title 27, Mississippi Code of 1972, are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The 2007 amendment substituted “thirty (30) days” for “ten (10) days” in (1) and (3).

Cross References —

Interstate fuel tax permit, see §27-61-7.

Fuel identification decals, see §27-61-9.

Penalty for failure to have identification decals, see §27-61-21.

Temporary permits upon cancellation of reciprocity, see §27-61-29.

Appeal procedure for denial of application or request for permit, IFTA license, tag or title, see §27-77-11.

Appeal procedure for revocation of IFTA license, see §27-77-12.

RESEARCH REFERENCES

Am. Jur.

51 Am. Jur. 2d, Licenses and Permits §§ 80, 81, 85 et seq.

8 Am. Jur. Legal Forms (1st ed), Licenses, Forms 8:431-8:433 (bond or security for license).

12 Am. Jur. Legal Forms 2d, Licenses and Permits §§ 164:21, 164:22 (financial responsibility).

16 Am. Jur. Pl & Pr Forms (Rev), Licenses and Permits, Forms 21 et seq (proceedings relating to grant or refusal of license).

16 Am. Jur. Pl & Pr Forms (Rev), Licenses and Permits, Forms 41 et seq (proceedings relating to suspension or revocation of license).

16 Am. Jur. Pl & Pr Forms (Rev), Licenses and Permits, Form 73 (defense of exemption in action to collect license fee).

CJS.

53 C.J.S., Licenses §§ 70-72.

§ 27-61-11. Reports and remittance; timely filing of reports and payments.

The permittee shall file a quarterly fuel use report for the preceding calendar quarter on or before the last day of the month following each calendar quarter on forms to be prescribed by the commission, or the carriers may, with the approval of the commission, furnish the required information on machine-prepared schedules. Said report shall show any information required by the commission for the administration of this chapter. Such report must be filed even though it may reflect no Mississippi miles for the quarter or accounting period. At the time of filing of each quarterly report, each permittee shall pay to the commission the full amount of the tax due on all fuel used by him in this state at the rate provided for in Section 27-61-5. The permittee in determining the fuel used by him in this state for said period may, as to each type of fuel used, determine his average number of miles of motor vehicle travel for a gallon of fuel by the use of the following formula: There shall first be determined the total miles traveled by all motor vehicles operated by permittee using a particular type of fuel; there shall then be determined the total number of gallons of such fuel consumed; the total number of gallons of such fuel consumed shall then be divided into the total number of miles traveled to determine the average number of miles of motor vehicle travel per gallon of fuel used. Proper records supporting these computations shall be maintained for a period of not less than three (3) years and shall be available to the inspection and audit of the commission. Permittee may, however, use any standards established by the commission in determining the motor vehicle travel per gallon of fuel consumed as to any particular type fuel. The permittee, in computing the amount of tax due, may take credit for all payments of the taxes levied in Sections 27-55-11 and 27-59-11, Mississippi Code of 1972, and Sections 27-55-519 and 27-55-521.

Reports and payments sent to the commission by mail must be postmarked by the due date in order to be considered timely filed, except when the due date falls on a weekend or holiday, in which case such reports and payments must be postmarked by the first working day following the due date in order to be considered timely filed.

HISTORY: Codes, 1942, § 10080-06; Laws, 1969 Ex Sess, ch. 60, § 6; Laws, 1971, ch. 438, § 2; Laws, 1978, ch. 373, § 2; Laws, 1980, ch. 507, § 2; Laws, 1981, ch. 468, § 67; Laws, 1987, ch. 322, § 19; Laws, 1988, ch. 465, § 4; Laws, 1999, ch. 461, § 41; Laws, 2001, ch. 311, § 2, eff from and after passage (approved Mar. 5, 2001.).

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected an error in a statutory reference in the fourth sentence of the first paragraph by substituting “provided for in Section 27-61-5” for “provided for in paragraph (a) of Section 27-61-5.” The Joint Committee ratified the correction at the August 15, 2017, meeting of the Committee.

Editor’s Notes —

Laws of 1987, ch. 322, § 32, effective July 1, 1987, provides as follows:

“SECTION 32. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the tax laws amended by this act prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of such tax laws as amended by this act are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and execution of any warrant under such laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1988, ch. 465, § 11, effective July 1, 1988, provides as follows:

“SECTION 11. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 61 and 63 [Repealed], Mississippi Code of 1972, prior to July 1, 1988, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1988, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1988, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1999, ch. 461, §§ 50, 51, effective July 1, 1999, provide:

“SECTION 50. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 61, Mississippi Code of 1972, prior to July 1, 1999, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1999, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1999, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.

“SECTION 51. Section 36 of this act shall take effect and be in force from and after September 1, 1999. The remainder of this act shall take effect and be in force from and after July 1, 1999.”

Laws of 2001, ch. 311, § 9, effective March 5, 2001, provides:

“SECTION 9. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Chapter 61, Title 27, Mississippi Code of 1972, before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of Chapter 61, Title 27, Mississippi Code of 1972, are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Cross References —

Mississippi Sales Tax Law generally, see §27-65-1 et seq.

Refund of taxes, generally, see §27-73-1 et seq.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 538.

22 Am. Jur. Pl & Pr Forms (Rev), State and Local Taxation, Form 383 (complaint, petition, or declaration against corporation to recover sums erroneously refunded as overpayments of excise taxes); Form 411(claim for refund of excise tax).

CJS.

84 C.J.S., Taxation §§ 1049 et seq.

§ 27-61-12. Record keeping requirements with respect to gasoline, other motor fuel, diesel fuel and compressed gas purchased in bulk.

The payment of taxes levied in Sections 27-55-11 and 27-59-11, Mississippi Code of 1972, and Sections 27-55-519 and 27-55-521, on gasoline, special fuel, diesel fuel and compressed gas purchased in bulk quantities from a distributor shall be evidenced by invoices showing the quantity of fuel purchased, the type of fuel, the tax rate, the date of the purchase, the purchaser’s name and address, and any other information the commission deems necessary for the administration of this chapter. The person withdrawing fuel from bulk storage facilities shall maintain the following records for each withdrawal.

The date the fuel is withdrawn.

The number of gallons.

The fuel type.

The company unit number, or the motor vehicle license plate number and state.

The payment of the aforesaid taxes on gasoline, special fuel, diesel fuel and compressed gas purchased from a distributor or retail dealer and placed in the fuel tank of a motor vehicle shall be evidenced by invoices showing:

The date of sale.

The name and station address of the vendor (printed or with credit card imprint).

The name and address of the purchaser or permittee.

The number of gallons sold.

The signature of the purchaser.

The company unit number, or the motor vehicle license plate number and state.

The invoice must be in triplicate except in cases of credit card purchases. Invoices omitting any of the aforesaid items are not acceptable as proof of purchasing fuel in this state.

When the sale of fuel is through an automated method whereby the purchase is automatically applied to the purchaser’s account and a single invoice is issued for multiple purchases, such invoice is acceptable as proof of purchasing fuel in this state.

In cases of a lessee/lessor agreement, invoices will be accepted in either name, provided a legal connection can be made to the reporting party. When the lessor is the reporting party and the lessee is fueling the motor vehicle from his own tax-paid bulk storage facility, the lessee must furnish the following documentation for each instance tax-paid fuel is placed in the motor vehicle:

The date the fuel was withdrawn from the bulk storage facility.

The number of gallons.

The fuel type.

The company unit number, or the motor vehicle license plate number and state.

The commission is hereby authorized and empowered to change, by regulation, the requirements, contents and specifications of the aforesaid invoices when such change is deemed necessary for the administration of this chapter or to achieve uniformity among the states with respect to fuel purchase invoices.

HISTORY: Laws, 1988, ch. 465, § 5; Laws, 1999, ch. 461, § 42, eff from and after July 1, 1999.

Editor’s Notes —

Laws of 1988, ch. 465, § 11, effective July 1, 1988, provides as follows:

“SECTION 11. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 61 and 63 [Repealed], Mississippi Code of 1972, prior to July 1, 1988, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1988, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1988, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1999, ch. 461, §§ 50, 51, effective July 1, 1999, provide:

“SECTION 50. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 61, Mississippi Code of 1972, prior to July 1, 1999, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1999, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1999, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.

“SECTION 51. Section 36 of this act shall take effect and be in force from and after September 1, 1999. The remainder of this act shall take effect and be in force from and after July 1, 1999.”

§ 27-61-13. Credit; refund; use of credits on reports filed under the International Fuel Tax Agreement.

If the quarterly report filed by any permittee as provided herein shall establish that such permittee has paid a greater amount of tax for such quarter than permittee was liable for under the provisions of this chapter, then the amount of such overpayment may be carried forward and credit therefor taken against subsequent tax liability incurred under the provisions of this chapter, provided such credit is taken on a report filed within three (3) years from the quarter in which such excess tax was paid.

If the quarterly report filed by any permittee as provided herein shall establish that such permittee has paid a greater amount of tax for such quarter than permittee was liable for under the provisions of this chapter, then under the following conditions such permittee may obtain a refund for such excess tax paid: Permittee must file with the commission a claim for refund on tax paid to this state on fuel consumed outside the State of Mississippi on forms provided by the commission. Such excess tax refund may be allowed if it is shown that such permittee has paid to another state under lawful requirements of such state a tax, similar in effect to the tax herein provided, on the use or consumption in such state of fuel purchased in Mississippi to the extent of the fuel consumed in said other state at the rate per gallon of the applicable Mississippi tax on fuel as established by this chapter. All such claims must be submitted to the commission within three (3) years from the quarter in which the excess tax was paid, otherwise such claim shall be disallowed. Upon approval of such claim, the commission shall issue a refund to the permittee for the amount of the excess tax paid.

Refunds may be withheld when the permittee is in arrears or default to this state for any taxes or has failed to file returns as required by the provisions of the laws administered by the commission.

When a report filed by a licensee under the provisions of the International Fuel Tax Agreement indicates a credit for Mississippi due to an overpurchase of fuel in this state, the credit shall first be used to offset the licensee’s tax liability in other jurisdictions. After such offset any remaining credit may be carried forward to a future report or may be refunded to the licensee.

HISTORY: Codes, 1942, § 10080-07; Laws, 1969 Ex Sess, ch. 60, § 7; Laws, 1971, ch. 497, § 2; Laws, 1981, ch. 468; § 68; Laws, 1982, ch. 438, § 15; Laws, 1988, ch. 465, § 6; Laws, 2001, ch. 311, § 3, eff from and after passage (approved Mar. 5, 2001.).

Editor’s Notes —

Laws of 1982, ch. 438, § 23, effective from and after July 1, 1982, provides as follows:

“SECTION 23. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57, 61 and 63 [Repealed], Mississippi Code of 1972, prior to July 1, 1982, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1982, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1982, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 1988, ch. 465, § 11, effective July 1, 1988, provides as follows:

“SECTION 11. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 61 and 63 [Repealed], Mississippi Code of 1972, prior to July 1, 1988, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1988, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1988, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 2001, ch. 311, § 9, effective March 5, 2001, provides:

“SECTION 9. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Chapter 61, Title 27, Mississippi Code of 1972, before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of Chapter 61, Title 27, Mississippi Code of 1972, are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

§ 27-61-15. Records.

Each permittee, owner or operator liable for tax under this chapter or person licensed under the provisions of the International Fuel Tax Agreement shall maintain and keep for a period of not less than four (4) years such records of all fuel purchases and all fuel used within this state together with invoices, bills of lading, records of distances traveled and other pertinent records as may be required by the commission for the reasonable administration of this chapter or the International Fuel Tax Agreement. The commission shall have the right to examine and inspect, during the usual business hours of the day, all records, books, papers and other documents relating to the tax liability of any such person. In the event such records, books, papers and other documents are not located in this state and available to the commission, then the commission shall have the authority and power to require such owners or operators, or persons licensed under the provisions of the International Fuel Tax Agreement to produce within this state, at such time and place as the commission may designate, all such records, books, papers and other documents or, at the option of the owner or operator, or persons licensed under the provisions of the International Fuel Tax Agreement duly verified copies thereof. Whenever any permittee shall fail or refuse to file any report required by this chapter, or keep and maintain the records required by this chapter, or shall file an incorrect or fraudulent report, or if an audit of the records of such permittee or any other information discloses that taxes are due and unpaid, the commission shall make assessments of taxes, damages and interest which shall be prima facie correct.

All actions by this state for the recovery of additional amounts claimed as tax due under this chapter must be commenced within three (3) years from the date of the filing of the report with the commission, provided that in the case of a fraudulent or false report with intent to evade tax or a failure to file a report, action may be commenced at any time. However, when the commission has initiated an examination of a taxpayer’s records in order to verify reports under this chapter and the taxpayer has been notified thereof by certified mail within the three-year examination period provided herein, the determination of the correct tax liability may be made after the expiration of the three-year examination period, provided that such determination shall be made with reasonable promptness and diligence.

HISTORY: Codes, 1942, § 10080-08; Laws, 1969 Ex Sess, ch. 60, § 8; Laws, 2001, ch. 311, § 4, eff from and after passage (approved Mar. 5, 2001.).

Editor’s Notes —

Laws of 2001, ch. 311, § 9, effective March 5, 2001, provides:

“SECTION 9. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Chapter 61, Title 27, Mississippi Code of 1972, before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of Chapter 61, Title 27, Mississippi Code of 1972, are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Cross References —

Cancellation of reciprocal agreement for failure or refusal to produce records for examination, see §27-61-27.

§ 27-61-17. Repealed.

Repealed by Laws of 1982, ch. 438, § 22, effective from and after July 1, 1982.

[Codes, 1942, § 10080-09; Laws, 1969 Ex Sess, ch. 60, § 9]

Editor’s Notes —

Former §27-61-17 related to receipts and remittances.

§ 27-61-19. Rules and regulations; forms.

The commission is authorized to prescribe any form, receipt or report that may be deemed necessary for the administration of this chapter. The commission is hereby authorized and empowered to adopt and promulgate rules and regulations looking toward the collection of the tax imposed herein and such other reasonable rules and regulations not inconsistent with the provisions hereof which, in its judgment, will contribute to a more efficient administration hereof, and such rules and regulations shall have the force and effect of law.

HISTORY: Codes, 1942, § 10080-10; Laws, 1969 Ex Sess, ch. 60, § 10; Laws, 1988, ch. 465, § 7, eff from and after July 1, 1988.

Editor’s Notes —

Laws of 1988, ch. 465, § 11 effective July 1, 1988, provides as follows:

“SECTION 11. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 61 and 63 [Repealed], Mississippi Code of 1972, prior to July 1, 1988, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1988, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1988, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Cross References —

Interstate fuel tax permit, see §27-61-7.

§ 27-61-20. Motor fuel tax agreements with other states.

The commission, in its discretion, may enter into the International Fuel Tax Agreement in order to permit base state or base jurisdiction licensing of motor carriers subject to the taxes levied in this chapter.

An agreement may provide for determining the base state for motor carriers, motor carrier’s records requirements, audit procedures, exchange of information, persons eligible for tax licensing; issuing and revoking licenses; defining qualified motor vehicles; determining of and under what conditions bonding is required; specifying reporting requirements and periods, determining methods for collecting and forwarding of motor fuel taxes, interest and penalties to another jurisdiction; and such other provisions as will facilitate the administration of the agreement.

An agreement entered into under the provisions of this section shall not restrict the State of Mississippi with regard to determining whether to impose taxes; fixing tax rates; defining tax exemptions or deductions; determining what constitutes taxable events triggering the imposition of taxes or determining any other related matters.

As required by the terms of the agreement, the commission may forward to officials of another state any information in the commission’s possession regarding the receipt, sale, use, transportation or shipment of motor fuels, distances traveled and routes traveled by any person. The commission may disclose to officers of another state the location of offices, motor vehicles, and other real and personal property of persons subject to the provisions of a compact or agreement.

The commission may participate in the International Fuel Tax Agreement Clearinghouse and may place into the clearinghouse any information the commission is required to provide to other member jurisdictions under the International Fuel Tax Agreement. The commission may provide information regarding a licensee’s status to the officials or law enforcement officers of the State of Mississippi or any other member jurisdiction who are responsible for the enforcement of motor carrier fuel tax laws. The commission also may place such information into the State On-Line Enforcement Network or any other database used for the enforcement of motor carrier fuel tax laws.

An agreement may provide for each state to audit the records of persons based in the state to determine if the motor fuel taxes due each state are properly reported and paid. Each state shall forward the findings of the audits performed on persons based in the state to each state in which the person has taxable use of motor fuels. For persons not based in this state and who have taxable use of motor fuels in this state, the commission, in its discretion, may serve the audit findings received from another state in the form of a proposed assessment of the person as though an audit was conducted by the commission.

Any agreement entered into under this section shall not preclude the commission from auditing the records of any person covered by the provisions of this chapter.

The commission may adopt rules and regulations for the administration and enforcement of any agreement.

The commission is authorized to collect motor fuel taxes, interest and fees due the members of any cooperative compact or agreement entered into under the provisions of this section and to deposit such taxes, interest and fees into a special holding fund until such taxes, interest and fees are properly distributed to the members of the compact or agreement.

HISTORY: Laws, 1988, ch. 465, § 8; Laws, 1993, ch. 315, § 3; Laws, 2001, ch. 311, § 5, eff from and after passage (approved Mar. 5, 2001.).

Editor’s Notes —

Laws of 1988, ch. 465, § 11, effective July 1, 1988, provides as follows:

“SECTION 11. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 61 and 63 [Repealed], Mississippi Code of 1972, prior to July 1, 1988, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1988, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1988, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Laws of 2001, ch. 311, § 5, amended this section to provide that an agreement entered into under the International Fuel Tax Agreement will not restrict the state in certain matters and to provide that the State Tax Commission may participate in data clearinghouses for the exchange of information.

Laws of 2001, ch. 311, § 9, effective March 5, 2001, provides:

“SECTION 9. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Chapter 61, Title 27, Mississippi Code of 1972, before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of Chapter 61, Title 27, Mississippi Code of 1972, are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

§ 27-61-21. Penalties; agreements; rules and regulations.

  1. When any person, owner, operator or driver liable for any tax hereunder shall operate a motor vehicle without complying with the provisions of Section 27-61-7 before leaving this state, then such person shall pay a fee in the amount of Twenty Dollars ($20.00). Any person, owner, operator or driver operating a vehicle subject to the provisions of this chapter with a revoked or illegally obtained International Fuel Tax Agreement credential shall be guilty of a misdemeanor and, upon conviction, shall be punished by a fine of not less than Two Hundred Fifty Dollars ($250.00) nor more than One Thousand Dollars ($1,000.00) for the first such offense and not less than Five Hundred Dollars ($500.00) nor more than One Thousand Dollars ($1,000.00) or confinement in the county jail for thirty (30) days or both for such subsequent offense.
  2. The commission is hereby authorized and empowered to enter into reciprocal agreements with neighboring states, whereby private carriers of property operating motor vehicles that cross the state line may be excluded from the provisions of Section 27-61-7, and is further authorized and empowered to issue such administrative rules pertaining to the collection of the tax imposed hereby on private carriers of property as may be reasonable and proper.
  3. If any person shall issue or sign any invoice, bill of sale, or receipt specified in Section 27-61-7, which is false, untrue or incorrect in any material particular, or if any person shall fraudulently alter, change or forge any such invoice, then such person shall be guilty of a misdemeanor and, upon conviction, shall be punished by a fine of not less than Two Hundred Fifty Dollars ($250.00) nor more than One Thousand Dollars ($1,000.00), or by imprisonment in the county jail for not more than six (6) months, or by both such fine and imprisonment for each offense.
  4. If any person shall violate any provision of this chapter, then such person shall be guilty of a misdemeanor and, upon conviction, shall be punished by a fine of not less than Two Hundred Fifty Dollars ($250.00) nor more than One Thousand Dollars ($1,000.00) for each offense.

HISTORY: Codes, 1942, § 10080-11; Laws, 1969 Ex Sess, ch. 60, § 11; Laws, 1972, ch. 487, § 3; Laws, 1985, ch. 405, § 4; Laws, 1993, ch. 315, § 4; Laws, 1998, ch. 514, § 1, eff from and after July 1, 1998.

Editor’s Notes —

Laws of 1985, ch. 405, § 5, effective from and after July 1, 1985, provides as follows:

“SECTION 5. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapter 61, Mississippi Code of 1972, prior to July 1, 1985, whether such assessments, appeals, suits, claims or actions shall have been begun before such date or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant under said laws prior to July 1, 1985, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Cross References —

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

§ 27-61-23. Basis for determination of tax.

In order to carry out the purpose of this chapter, the commission is hereby authorized and empowered to promulgate and enforce reasonable rules and regulations, and establish standards for the determination of the number of miles which a gallon of gasoline, diesel fuel, or kerosene would propel the different types and weights of vehicles. In order to carry out the purposes of this chapter, the commission is further authorized and empowered to determine and establish, from the best information obtainable, the average number of miles which each type or kind of fuel will propel each type or class of vehicle.

HISTORY: Codes, 1942, § 10080-12; Laws, 1969 Ex Sess, ch. 60, § 12; Laws, 2001, ch. 596, § 52, eff from and after July 1, 2001.

§ 27-61-25. Distribution of proceeds of tax and permit fees.

All proceeds of the tax and permit fees, collected under the provisions of this chapter, shall be distributed in accordance with Section 27-61-5, Section 27-61-29 or Section 27-5-101, as the case may be.

HISTORY: Codes, 1942, § 10080-13; Laws, 1969 Ex Sess, ch. 60, § 13; Laws, 1987, ch. 322, § 20, eff from and after July 1, 1987 (Governor’s veto overridden by Legislature on March 12, 1987).

Editor’s Notes —

Laws of 1987, ch. 322, § 32, effective July 1, 1987, provides as follows:

“SECTION 32. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the tax laws amended by this act prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective or shall thereafter be begun; and the provisions of such tax laws as amended by this act are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and execution of any warrant under such laws prior to the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Cross References —

Apportionment of excise taxes on gasoline and petroleum products, see §27-5-101.

§ 27-61-27. Reciprocal agreements.

All reciprocal agreements entered into by the commission under the provisions of Section 27-19-143, Mississippi Code of 1972, shall be based upon the terms and provisions of this chapter insofar as such reciprocal agreements relate to common carriers of property, contract carriers of property, private commercial carriers of property, and common or contract carriers of passengers not liable for the gross receipts tax under Section 27-19-7, Mississippi Code of 1972, and full compliance with the provisions of this chapter shall be a condition precedent for the obtaining of the benefits of any such reciprocal agreement by any individual carrier of the classes herein specified. The commission shall from time to time, as it deems necessary, investigate such carriers of the classes herein specified which are known to make regular or frequent trips upon the highways of this state for the purpose of determining whether or not each of such carriers is complying with the provisions hereof, and, for the purpose of such investigation, the commission shall have the power and authority to examine the books and records of any such carrier as provided in Section 27-61-15 of this chapter. As the extension of reciprocity to any carrier is a matter of grace rather than a matter of right, the burden shall, in all cases, be upon the carrier in any such investigation to make proof sufficient to convince the commission of its full compliance with the provisions of this chapter, and unless the commission is so convinced, it shall cancel such reciprocal agreement, insofar as the specific carrier is concerned, for a period of at least sixty (60) days, and until such carrier presents proof sufficient to convince the commission that it is fully complying with this chapter, and, during such period, such carrier shall be denied the benefits of such agreement. If any carrier shall fail or refuse to produce any receipt, invoice, record, book, paper or other document relating to its tax liability under the provisions of this chapter when demanded by the commission, or shall fail or refuse to permit an inspection of its books and records as provided in Section 27-61-15 hereof, the commission shall forthwith cancel such reciprocal agreement, insofar as same applied to such carrier, for a period of at least one hundred twenty (120) days and until the book, record, or paper is produced or an inspection thereof permitted; and during such period such carrier shall be denied the benefits of such agreement. In all cases of the cancellation of any such reciprocal agreement as to any individual carrier, the commission shall immediately notify the carrier affected by such cancellation, in writing by registered mail, and it shall advise the carrier of the reason or reasons for such cancellation and the period thereof.

The commission is hereby vested and empowered with full, complete and final discretion to determine whether or not any reciprocal agreement shall be cancelled insofar as any carrier is concerned, and there shall be no appeal from its decision, it being hereby declared that no carrier has any vested rights in such reciprocal agreements.

HISTORY: Codes, 1942, § 10080-14; Laws, 1969 Ex Sess, ch. 60, § 14; Laws, 2001, ch. 596, § 53, eff from and after July 1, 2001.

Editor’s Notes —

Section 27-19-7, referred to in this section, was repealed by Laws of 1992, ch. 497, § 19, effective November 1, 1992.

§ 27-61-29. Temporary permits.

Whenever, for any reason, the commission shall cancel the reciprocity of any carrier under any reciprocal agreement, then such carrier may obtain a temporary motor vehicle permit from the commission for each vehicle owned and operated which would otherwise be operated under the benefits of such reciprocal agreement. Such permits shall be obtained by making application therefor to the commission, and they shall be issued for the period of time for which the carrier’s reciprocity has been cancelled. If, at the end of such period, the carrier is not then entitled to the benefits of the reciprocal agreements, no additional or renewal permit shall be issued to him. The carrier shall pay a fee for each of such permits equal to the proportionate part of the annual privilege license tax provided in Article 1 of Chapter 19 of this title, Mississippi Code of 1972, plus an additional ten percent (10%) of the proportionate part of such tax. All fees so paid shall be for the privilege of using the highways of this state for the length of time during which the carrier’s reciprocity is cancelled in lieu of the annual privilege license required under the provisions of Article 1 of Chapter 19 of this title, and all such fees shall be paid into the same fund and distributed in the same manner provided in Article 1 of Chapter 19 of this title. The carrier may, instead of obtaining the permits specified in this section, operate his vehicles by obtaining trip permits as specified in Article 1 of Chapter 19 of this title.

HISTORY: Codes, 1942, § 10080-15; Laws, 1969 Ex Sess, ch. 60, § 15; Laws, 2001, ch. 596, § 54, eff from and after July 1, 2001.

Cross References —

Interstate fuel tax permit, see §27-61-7.

Applicability of this section to distribution of tax and permit fees collected under Interstate Commercial Carriers Motor Fuel Tax, see §27-61-25.

§ 27-61-31. Administration and enforcement; interest on late payments; penalties.

  1. All administrative provisions of the Mississippi Sales Tax Law, including those which fix damages, penalties and interest for nonpayment of taxes, failure to file returns and for other noncompliance with the provisions of the sales tax law, and all other requirements and duties imposed upon taxpayers, shall apply to all persons liable for taxes under the provisions of this chapter, and the department shall exercise all the power and authority and perform all the duties with respect to taxpayers under this chapter as are provided in the sales tax law, except that in cases of conflict, then the provisions of this chapter shall control.
  2. Interest at the rate provided for in the International Fuel Tax Agreement may be assessed for the late payment or nonpayment of taxes under this chapter. A penalty of Fifty Dollars ($50.00) or ten percent (10%) of the tax due, whichever is greater, may be assessed for the failure to file a report, the late payment of taxes or the failure to pay taxes.

HISTORY: Laws, 2001, ch. 311, § 6; Laws, 2014, ch. 335, § 1, eff from and after Oct. 1, 2014.

Editor’s Notes —

Laws of 2001, ch. 311, § 9, effective March 5, 2001, provides:

“SECTION 9. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Chapter 61, Title 27, Mississippi Code of 1972, before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of Chapter 61, Title 27, Mississippi Code of 1972, are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The 2014 amendment, effective from and after October 1, 2014, inserted subsection (1) and (2) designations; substituted “the sales tax law” for “said law,” “department” for “commission” and “the sales tax law” for “said Sales Tax Law” in (1); substituted “provided for in the International Fuel Tax Agreement” for “of one percent (1%) per month, or fraction thereof” in the first sentence of (2).

Cross References —

Mississippi Sales Tax Law, see §27-65-1 et seq.

§ 27-61-33. Credit or refund for erroneously or illegally collected taxes or penalties.

In the event that any taxes or penalties imposed by this chapter have been erroneously or illegally collected from any person, the commission may permit such person to take credit against a subsequent tax report for the amount of the erroneous payment, or the amount may be refunded to the person in the same manner as provided in Section 27-55-19. No refunds shall be made under the provisions of this section unless a written claim is filed setting forth the circumstances by reason of which such refund should be allowed. Such claim shall be in such form as the commission shall prescribe and shall be filed with the commission within three (3) years from the date of payment of the taxes erroneously or illegally collected. Nothing in this chapter shall be construed to prohibit a refund or credit for tax paid on fuel tax reports not subject to tax or which is exempt from tax, provided there has not been a willful disregard of the provisions of this chapter and further provided that the claim is filed within three (3) years.

HISTORY: Laws, 2001, ch. 311, § 7, eff from and after passage (approved Mar. 5, 2001.).

Editor’s Notes —

Laws of 2001, ch. 311, § 9, effective March 5, 2001, provides:

“SECTION 9. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Chapter 61, Title 27, Mississippi Code of 1972, before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of Chapter 61, Title 27, Mississippi Code of 1972, are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Cross References —

Gasoline tax exemptions, see §27-55-19.

§ 27-61-35. Repealed.

Repealed by Laws of 2005, ch. 499, § 36 effective from and after July 1, 2005.

Laws, 2001, ch. 311, § 8, eff from and after passage (approved Mar. 5, 2001.)

Editor’s Notes —

Former §§27-61-35 provided for hearings and appeals from certain actions of the State Tax Commission.

Chapter 63. Motor Vehicle Fueling Centers [Repealed]

§§ 27-63-1 and 27-63-3. Repealed.

Repealed by Laws of 1988, ch. 465, § 10, effective from and after July 1, 1988.

§27-63-1. [Codes, 1942, § 10081-01; Laws, 1969 Ex Sess, ch. 61, § 1; Laws, 1982, ch. 438, § 16]

§27-63-3. [Codes, 1942, § 10081-02; Laws, 1969 Ex. Sess, ch. 61, § 2; Laws, 1981, ch. 468, § 69]

Editor’s Notes —

Former §27-63-1 related to persons who could qualify as fueling center.

Laws of 1988, ch. 465, § 11, effective July 1, 1988, provides as follows:

“SECTION 11. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 61 and 63 [Repealed], Mississippi Code of 1972, prior to July 1, 1988, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1988, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1988, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

§ 27-63-4. Repealed.

Repealed by Laws of 1995, ch. 364, § 6, effective from and after July 1, 1995.

[Laws, 1988, ch. 465, § 9]

Editor’s Notes —

Former §27-63-4 related to phasing out of motor vehicle fueling centers.

Laws of 1995, ch. 364, § 7, effective July 1, 1995, provides as follows:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 63 [Repealed], Mississippi Code of 1972, before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the aforesaid laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

§§ 27-63-5 through 27-63-15. Repealed.

Repealed by Laws of 1988, ch. 465, § 10, effective from and after July 1, 1988.

§§27-63-5 through27-63-7. [Codes, 1942, §§ 10081-03 and 10081-04; Laws, 1969 Ex Sess, ch. 61, § 3; Laws, 1981, ch. 468, §§ 70 and 71; Laws, 1981, ch. 468, §§ 70 and 71]

§§27-63-9 through27-63-15. [Codes, 1942, §§ 10081-05 to 10081-07; Laws, 1969 Ex Sess, ch. 61, § 5]

Editor’s Notes —

Former §27-63-5 related to sales invoices generally.

Former §27-63-7 related to sales invoices as evidence for tax credit.

Former §27-63-9 related to penalties.

Former §27-63-11 related to revocation of permits.

Former §27-63-13 related to authority to make rules and regulations.

Former §27-63-15 related to liabilities or penalties under former law.

Laws of 1988, ch. 465, § 11, effective July 1, 1988, provides as follows:

“SECTION 11. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 61 and 63 [Repealed], Mississippi Code of 1972, prior to July 1, 1988, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1988, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1988, or for the filing of reports and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Chapter 65. Sales Tax

In General

§ 27-65-1. Title of chapter.

This chapter may be cited as the Mississippi Sales Tax Law.

HISTORY: Codes, 1942, § 10103; Laws, 1934, ch. 119; Laws, 1936, ch. 158; Laws, 1938, ch. 113; Laws, 1944, ch. 129, § 1; Laws, 1954, ch. 369; Laws, 1955 Ex Sess, ch. 109, § 1, eff March 1, 1955.

Cross References —

Application of administrative provisions of this chapter in enforcement of commercial hazardous and nonhazardous waste disposal fees, see §17-17-53.

Application of administrative provisions of this chapter in enforcement of nonhazardous solid waste fees, see §17-17-219.

Application of this chapter in administration, collection and enforcement of waste tire fee, see §17-17-423.

Application of administrative provisions of this chapter in enforcement of telephone subscriber service charges, see §19-5-357.

Application of chapter in administration of City Utility Tax Law, see §21-33-211.

Application of all administrative provisions of the state Sales Tax Law to all persons liable for taxes under the state estate tax law, see §27-9-39.

Application of administrative provisions of the Sales Tax Law to collection of insurance premium taxes, see §27-15-113.

Application of this chapter in enforcement proceedings to collect finance company privilege tax, see §27-21-19.

Severance taxes, see §27-25-1 et seq.

Vending and amusement machine taxes, see §27-27-1 et seq.

Application of this chapter in enforcement and administration of the gasoline tax, see §27-55-29.

Applicability of administration and enforcement provisions of this chapter to collection of tax on lubricating oils, see §27-57-21.

Applicability of administration and enforcement provisions of the Sales Tax Law to tax on liquefied compressed gas, see §27-59-37.

Application of all administrative provisions of the Sales Tax Law to the user tax on natural gas, compressed gas, and locomotive fuel, see §27-59-313.

Applicability of administration and enforcement provisions of the Sales Tax Law to the interstate commercial carriers motor fuel tax, see §27-61-11.

Permit to engage in business or activity subject to tax imposed by this chapter required, see §27-65-27.

Tribal tax by Mississippi Band of Choctaw Indians, see §§27-65-211 through27-65-221.

Use taxes, see §27-67-1 et seq.

Salesmen’s tax, see §27-67-501 et seq.

Uniform Sales and Tax Use Administration Law, see §27-68-1 et seq.

Applicability of chapter to occupancy tax levied for construction and maintenance of Mississippi Telecommunications Conference and Training Center, see §31-31-11.

Application of administrative provisions of this chapter in enforcement of utility taxes, see §77-3-87.

Application of administrative provisions of this chapter in enforcement of railroad taxes, see §77-9-493.

Application of administrative provisions of this chapter in enforcement of municipal gas utility tax, see §77-11-201.

Applicability of administration and enforcement provisions of Sales Tax Law to collection of tax on premiums for legal expense insurance, see §83-49-45.

RESEARCH REFERENCES

ALR.

Applicability of sales tax to judicial or bankruptcy sales. 27 A.L.R.2d 1219.

Am. Jur.

68 Am. Jur. 2d, Sales and Use Taxes §§ 1 et seq.

CJS.

53 C.J.S., Licenses §§ 50, 52.

Lawyers’ Edition.

Tax legislation as violating Federal Constitution’s First Amendment – Supreme Court cases. 103 L. Ed. 2d 951.

JUDICIAL DECISIONS

1. In general.

Federal and state excise taxes on the sale of gasoline are taxes against the producer. Gurley v. Rhoden, 288 So. 2d 868, 1974 Miss. LEXIS 1880 (Miss. 1974), aff'd, 421 U.S. 200, 95 S. Ct. 1605, 44 L. Ed. 2d 110, 1975 U.S. LEXIS 11 (U.S. 1975).

For the purpose of computing the state sales tax, federal and state excise taxes on the sale of gasoline are properly includable. Gurley v. Rhoden, 288 So. 2d 868, 1974 Miss. LEXIS 1880 (Miss. 1974), aff'd, 421 U.S. 200, 95 S. Ct. 1605, 44 L. Ed. 2d 110, 1975 U.S. LEXIS 11 (U.S. 1975).

Section 514 of the Soldiers’ and Sailors’ Civil Relief Act (50 USCS Appx § 574), exempting nonresident servicemen from state taxation in respect of personal property or the use thereof, does not prohibit a state from imposing its sales and use taxes on servicemen stationed there who are residents or domiciliaries of other states. Sullivan v. United States, 395 U.S. 169, 89 S. Ct. 1648, 23 L. Ed. 2d 182, 1969 U.S. LEXIS 1512 (U.S. 1969).

§ 27-65-3. Definitions.

The words, terms and phrases, when used in this chapter, shall have the meanings ascribed to them herein.

“Tax Commission” or “department” means the Department of Revenue of the State of Mississippi.

“Commissioner” means the Commissioner of Revenue of the Department of Revenue.

“Person” means and includes any individual, firm, copartnership, joint venture, association, corporation, promoter of a temporary event, estate, trust or other group or combination acting as a unit, and includes the plural as well as the singular in number. “Person” shall include husband or wife, or both, where joint benefits are derived from the operation of a business taxed hereunder. “Person” shall also include any state, county, municipal or other agency or association engaging in a business taxable under this chapter.

“Tax year” or “taxable year” means either the calendar year or the taxpayer’s fiscal year.

“Taxpayer” means any person liable for or having paid any tax to the State of Mississippi under the provisions of this chapter. A taxpayer is required to obtain a sales tax permit under Section 27-65-27 before engaging in business in this state. If a taxpayer fails to obtain a sales tax permit before engaging in business in this state, the taxpayer shall pay the retail rate on all purchases of tangible personal property and/or services in this state, even if purchased for resale. Upon obtaining a sales tax permit, a previously unregistered taxpayer shall file sales tax returns for all tax periods during which he engaged in business in this state without a sales tax permit, and report and pay the sales tax accruing from his operation during this period and any applicable penalties and interest. On such return, the taxpayer may take a credit for any sales taxes paid during the period he operated without a sales tax permit on a purchase that would have constituted a wholesale sale if the taxpayer had a sales tax permit at the time of the purchase and if proper documentation exists to substantiate a wholesale sale. This credit may also be allowed in any audit of the taxpayer. Any penalties and interest owed by the taxpayer on the return or in an audit for a period during which he operated without a sales tax permit may be determined based on the sales tax accruing from the taxpayer’s operation for that period after the taking of this credit.

“Sale” or “sales” includes the barter or exchange of property as well as the sale thereof for money or other consideration, and every closed transaction by which the title to taxable property passes shall constitute a taxable event.

“Sale” shall also include the passing of title to property for a consideration of coupons, trading stamps or by any other means when redemption is subsequent to the original sale by which the coupon, stamp or other obligation was created.

The situs of a sale for the purpose of distributing taxes to municipalities shall be the same as the location of the business from which the sale is made except that:

Retail sales along a route from a vehicle or otherwise by a transient vendor shall take the situs of delivery to the customer.

The situs of wholesale sales of tangible personal property taxed at wholesale rates, the amount of which is allowed as a credit against the sales tax liability of the retailer, shall be the same as the location of the business of the retailer receiving the credit.

The situs of wholesale sales of tangible personal property taxed at wholesale rates, the amount of which is not allowed as a credit against the sales tax liability of the retailer, shall have a rural situs.

Income received from the renting or leasing of property used for transportation purposes between cities or counties shall have a rural situs.

“Delivery charges” shall mean and include any expenses incurred by a seller in acquiring merchandise for sale in the regular course of business commonly known as “freight-in” or “transportation costs-in.” “Delivery charges” also include any charges made by the seller for delivery of property sold to the purchaser.

“Gross proceeds of sales” means the value proceeding or accruing from the full sale price of tangible personal property, including installation charges, without any deduction for delivery charges, cost of property sold, other expenses or losses, or taxes of any kind except those expressly exempt by this chapter.

“Gross proceeds of sales” includes consideration received by the seller from third parties if:

The seller actually received consideration from a party other than the purchaser and the consideration is directly related to a price reduction or discount on the sale;

The seller has an obligation to pass the price reduction or discount through to the purchaser;

The amount of the consideration attributable to the sale is fixed and determinable by the seller at the time of the sale of the item to the purchaser; and

One (1) of the following criteria is met:

1. The purchaser presents a coupon, certificate or other documentation to the seller to claim a price reduction or discount where the coupon, certificate or documentation is authorized, distributed or granted by a third party with the understanding that the third party will reimburse any seller to whom the coupon, certificate or documentation is presented;

2. The purchaser identified himself or herself to the seller as a member of a group or organization entitled to a price reduction or discount (a “preferred customer” card that is available to any patron does not constitute membership in such a group); or

3. The price reduction or discount is identified as a third-party price reduction or discount on the invoice received by the purchaser or on a coupon, certificate or other documentation presented by the purchaser.

Where a trade-in is taken as part payment on tangible personal property sold, “gross proceeds of sales” shall include only the difference received between the selling price of the tangible personal property and the amount allowed for a trade-in of property of the same kind. When the trade-in is subsequently sold, the selling price thereof shall be included in “gross proceeds of sales.”

“Gross proceeds of sales” shall include the value of any goods, wares, merchandise or property purchased at wholesale or manufactured, and any mineral or natural resources produced, which are withdrawn or used from an established business or from the stock in trade for consumption or any other use in the business or by the owner. However, “gross proceeds of sales” does not include meals prepared by a restaurant and provided at no charge to employees of the restaurant or donated to a charitable organization that regularly provides food to the needy and the indigent and which has been granted exemption from the federal income tax as an organization described in Section 501(c) (3) of the Internal Revenue Code of 1986.

“Gross proceeds of sales” shall not include bad check or draft service charges as provided for in Section 97-19-57.

“Gross proceeds of sales” does not include finance charges, carrying charges or any other addition to the selling price as a result of deferred payments by the purchaser.

“Gross income” means the total charges for service or the total receipts (actual or accrued) derived from trades, business or commerce by reason of the investment of capital in the business engaged in, including the sale or rental of tangible personal property, compensation for labor and services performed, and including the receipts from the sales of property retained as toll, without any deduction for rebates, cost of property sold, cost of materials used, labor costs, interest paid, losses or any expense whatever.

“Gross income” shall also include the cost of property given as compensation when the property is consumed by a person performing a taxable service for the donor.

However, “gross income” or “gross proceeds of sales” shall not be construed to include the value of goods returned by customers when the total sale price is refunded either in cash or by credit, or cash discounts allowed and taken on sales. Cash discounts shall not include the value of trading stamps given with a sale of property.

“Tangible personal property” means personal property perceptible to the human senses or by chemical analysis as opposed to real property or intangibles and shall include property sold on an installed basis which may become a part of real or personal property.

“Installation charges” shall mean and include the charge for the application of tangible personal property to real or personal property without regard to whether or not it becomes a part of the real property or retains its personal property classification. It shall include, but not be limited to, sales in place of roofing, tile, glass, carpets, drapes, fences, awnings, window air-conditioning units, gasoline pumps, window guards, floor coverings, carports, store fixtures, aluminum and plastic siding, tombstones and similar personal property.

“Newspaper” means a periodical which:

Is not published primarily for advertising purposes and has not contained more than seventy-five percent (75%) advertising in more than one-half (1/2) of its issues during any consecutive twelve-month period excluding separate advertising supplements inserted into but separately identifiable from any regular issue or issues;

Has been established and published continuously for at least twelve (12) months;

Is regularly issued at stated intervals no less frequently than once a week, bears a date of issue, and is numbered consecutively; provided, however, that publication on legal holidays of this state or of the United States and on Saturdays and Sundays shall not be required, and failure to publish not more than two (2) regular issues in any calendar year shall not exclude a periodical from this definition;

Is issued from a known office of publication, which shall be the principal public business office of the newspaper and need not be the place at which the periodical is printed and a newspaper shall be deemed to be “published” at the place where its known office of publication is located;

Is formed of printed sheets; provided, however, that a periodical that is reproduced by the stencil, mimeograph or hectograph process shall not be considered to be a “newspaper”; and

Is originated and published for the dissemination of current news and intelligence of varied, broad and general public interest, announcements and notices, opinions as editorials on a regular or irregular basis, and advertising and miscellaneous reading matter.

The term “newspaper” shall include periodicals which are designed primarily for free circulation or for circulation at nominal rates as well as those which are designed for circulation at more than a nominal rate.

The term “newspaper” shall not include a publication or periodical which is published, sponsored by, is directly supported financially by, or is published to further the interests of, or is directed to, or has a circulation restricted, in whole or in part, to any particular sect, denomination, labor or fraternal organization or other special group or class or citizens.

For purposes of this paragraph, a periodical designed primarily for free circulation or circulation at nominal rates shall not be considered to be a newspaper unless such periodical has made an application for such status to the department in the manner prescribed by the department and has provided to the department documentation satisfactory to the department showing that such periodical meets the requirements of the definition of the term “newspaper.” However, if such periodical has been determined to be a newspaper under action taken by the department on or before April 11, 1996, such periodical shall be considered to be a newspaper without the necessity of applying for such status. A determination by the Department of Revenue that a publication is a newspaper shall be limited to the application of this chapter and shall not establish that the publication is a newspaper for any other purpose.

“MPC” or “Material Purchase Certificate” means a certificate for which a person that is liable for the tax levy under Section 27-65-21 can apply and obtain from the commissioner, and when issued, entitles the holder to purchase materials and services that are to become a component part of a structure to be erected or repaired with no tax due. Any person taxable under Section 27-65-21 who obtains an MPC for a project and purchases materials and services in this state that are to become a component part of a structure being erected or repaired in the project and at any time pays sales tax on these purchases may, after obtaining the MPC for the project, take a credit against his sales taxes for the sales tax paid on these purchases if proper documentation exists to substantiate the payment of the sales tax on the purchase of component materials and services. This credit may also be allowed in any audit of the taxpayer. Any penalties and interest owed by the taxpayer on the return or in the audit where this credit is taken may be determined based on the sales tax due after the taking of this credit.

HISTORY: Codes, 1942, § 10104; Laws, 1934, ch. 119; Laws, 1936, ch. 158; Laws, 1938, ch. 113; Laws, 1944, ch. 129, § 1; Laws, 1946, ch. 262, § 1; Laws, 1948, ch. 467, § 1; Laws, 1950, ch. 530, § 1; Laws, 1954, ch. 369, § 2; Laws, 1955, Ex Sess, ch. 109, § 2; Laws, 1956, ch. 419, § 1; Laws, 1958, ch. 574, § 1; Laws, 1968, ch. 588, § 1; Laws, 1970, ch. 546, § 1; Laws, 1972, ch. 506, § 1; Laws, 1982, 1st Ex. Sess, ch. 17, § 32; brought forward, Laws, 1983, ch. 546, § 4; Laws, 1986, ch. 451, § 1; Laws, 1995, ch. 508, § 1; Laws, 1996, ch. 523, § 1; Laws, 1997, ch. 493, § 1; Laws, 2005, ch. 325, § 1; Laws, 2006, ch. 478, § 1; Laws, 2008, ch. 472, § 1; Laws, 2009, ch. 492, § 102; Laws, 2014, ch. 472, § 1, eff from and after July 1, 2014.

Editor’s Notes —

Laws of 1997, ch. 493, § 2, effective March 27, 1997, provides as follows:

“SECTION 2. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the sales tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the sales tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 2006, ch. 478, § 2, effective July 1, 2006, provides as follows:

“SECTION 2. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the sales tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the sales tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Laws of 2014, ch. 472, § 4, effective July 1, 2014, provides:

“SECTION 4. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the sales tax laws or use tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the sales tax laws and use tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The 2005 amendment inserted “promoter of a temporary event” following “joint venture, association, corporation” in the first sentence of (c).

The 2006 amendment added the second sentence in the next-to-last paragraph of (h).

The 2008 amendment added the language following the first sentence in (e); in (h), added the second paragraph, and deleted “which are excluded from the tax levied by Section 27-65-15” following “natural resources produced” in the first sentence of the fourth paragraph; and added (m).

The 2009 amendment, effective from and after July 1, 2010, substituted “‘Tax Commission’ or ‘department’ means the Department of Revenue” for “‘Commission’ means the State Tax Commission” in (a); substituted “‘Commissioner’ means the Commissioner of Revenue of the Department of Revenue” for “‘Commissioner’ means the Chairman of the State Tax Commission” in (b); in the last paragraph of (l), in the first and second sentences, substituted “department” for “Tax Commission,” “commission” and “State Tax Commission,” and in the last sentence, substituted “Department of Revenue” for “State Tax Commission”; and made a minor stylistic change.

The 2014 amendment, in (h), deleted “carrying charges, or any other addition to the selling price on account of deferred payments by the purchaser,” following “including installation charges” in the first paragraph and added the last paragraph.

Cross References —

Department of Revenue generally, see §27-3-1 et seq.

Total charge for “repair” or “maintenance” of property, as defined in §27-65-11, to constitute gross income, see §27-65-11.

Federal Aspects—

Nonprofit organizations qualified as tax exempt under § 501(c)(3) of the Internal Revenue Code, see 26 USCS § 501(c)(3).

RESEARCH REFERENCES

ALR.

Reusable soft drink bottles as subject to sales or use taxes. 97 A.L.R.3d 1205.

Sales and use taxes on leased tangible personal property. 2 A.L.R.4th 859.

Transportation, freight, mailing, or handling charges billed separately to purchaser of goods as subject to sales or use taxes. 2 A.L.R.4th 1124.

What constitutes newspapers, magazines, periodicals, or the like, under sales or use tax law exemption. 25 A.L.R.4th 750.

Sales and use taxes on sale or lease of mailing or customer list. 80 A.L.R.4th 1126.

Am. Jur.

22 Am. Jur. Pl & Pr Forms (Rev), Sales and Use Taxes, Forms 1 et seq. (sales taxes).

JUDICIAL DECISIONS

1. In general.

Chancery court properly granted a taxpayer’s motion for summary judgment in its action to determine the sales tax due on certain items because, while a business owner was required to charge and collect 7% sales tax on tangible personal property sold “insofar as practicable,” the taxpayer’s responsibility of charging any sales tax at the time of the sale was obviated if a contractor provided a valid material purchase certificate. Miss. Dep't of Revenue v. Hotel & Rest. Supply, 192 So.3d 942, 2016 Miss. LEXIS 106 (Miss. 2016).

Undisputed facts presented by the Mississippi Department of Revenue (MDOR) showed that an assessment was made against debtor for sales tax, that debtor failed to appeal the assessment to the MDOR’s board of review, and that the MDOR recorded tax liens. Thus, the MDOR was entitled to a judgment as a matter of law that the indebtedness was nondischargeable in debtor’s bankruptcy case. Cooper v. Miss. Dep't of Revenue (In re Cooper), 2015 Bankr. LEXIS 3261 (Bankr. S.D. Miss. Sept. 25, 2015).

Taxpayer’s purchase of a boat in Florida was not subject to Mississippi use tax because (1) the Mississippi Department of Revenue showed no taxing authority, (2) the status of the purchase as a sale did not, alone, subject the purchase to a tax, (3) the taxpayer’s use of a broker did not, alone, exclude the purchase as a casual sale, nor did the fact the purchase was nontaxable in Florida, and (4) the boat was not sold in the ordinary course of the broker’s business, as the broker only sold marketing services. Castigliola v. Miss. Dep't of Revenue, 162 So.3d 795, 2015 Miss. LEXIS 205 (Miss. 2015).

An Alabama carpet store did not avail itself of the substantial privilege of carrying on business within Mississippi, so that there was no constitutional basis for a sales tax assessment, where the store’s 2 local carpet installers were independent contractors rather than agents or employees of the store, the local installers received no compensation from the store, and they provided their own equipment and were not subject to the control of the store in the details or final results of their work. Mississippi State Tax Com. v. Bates, 567 So. 2d 190, 1990 Miss. LEXIS 444 (Miss. 1990).

A transaction is “closed,” for purposes of imposing sales tax, when title passes, which is usually the time of performance. Mississippi State Tax Com. v. Bates, 567 So. 2d 190, 1990 Miss. LEXIS 444 (Miss. 1990).

Taxpayers in the business of providing oil field services are required to include in gross income or total receipts the recovery of the costs of personal property used and consumed in providing the taxable service. McGowan v. Marx, 537 So. 2d 426, 1988 Miss. LEXIS 631 (Miss. 1988), vacated, 546 So. 2d 699, 1989 Miss. LEXIS 339 (Miss. 1989).

Where a hotel permitted its employees to eat surplus or left over victuals, it can safely be assumed that what is not eaten by the employees is to be cast away and that the cost of the food having already been integrated into the cost to consumers, the sales tax thereon has already presumably been paid. Hotel Markham, Inc. v. Stone, 214 Miss. 666, 59 So. 2d 308, 1952 Miss. LEXIS 505 (Miss. 1952).

Where hotel gave the employees the privilege of eating surplus or left over victuals, the consumption of the food by employees was not property withdrawn or used from an established business or from the stock in trade. Hotel Markham, Inc. v. Stone, 214 Miss. 666, 59 So. 2d 308, 1952 Miss. LEXIS 505 (Miss. 1952).

Where the statute failed to include in its definition of gross proceeds of sale the practice of giving the employees the privilege of consuming left over food, despite the assumed intent of the legislature to include the practice in its definition of gross proceeds of sales, the statute fails to do so with that degree of clarity which would make it immune to attack for uncertainty or ambiguity. Hotel Markham, Inc. v. Stone, 214 Miss. 666, 59 So. 2d 308, 1952 Miss. LEXIS 505 (Miss. 1952).

A person engaged in a business which is defined by sales tax law is liable for retail sales tax on illegal sales of intoxicating liquors. Portera v. McLemore, 213 Miss. 659, 57 So. 2d 482, 1952 Miss. LEXIS 407 (Miss.), modified, Cangelosi v. Lemore, 57 So. 2d 483 (Miss. 1952).

In view of the definition of “gross proceeds of sale” the tax is levied without regard to profits. Stone v. Rogers, 186 Miss. 53, 189 So. 810, 1939 Miss. LEXIS 222 (Miss. 1939).

§ 27-65-5. Definitions; “Wholesaler, jobber or distributor”; “Wholesale sales.”

“Wholesaler,” “jobber” or “distributor” means a person doing a regularly organized wholesale or jobbing business, known to the trade as such, and selling to licensed retail dealers or other wholesalers for resale in the regular course of business. This classification has no bearing on rates of tax due under this chapter, each sale or part of sales being taxable or exempt depending upon the class in which it falls.

“Wholesale sales” shall apply to:

  1. A sale of tangible personal property taxable under Sections 27-65-17 and 27-65-25 for resale in the regular line of business, when made in good faith to a retailer regularly selling or renting that property and when the dealer is licensed under Section 27-65-27 of this chapter if located in this state.

    A sale of a service taxable under Section 27-65-23 for resale in the regular line of business, when made to a regular dealer in that service and when the dealer is licensed under Section 27-65-27 of this chapter if located in this state, or a charge for custom processing rendered upon merchandise for resale or rental by a dealer licensed under Section 27-65-27.

    A sale of telecommunications services taxable under Section 27-65-19 for resale in the regular course of business, when made to a regular telecommunications provider of the service and the provider is the holder of a permit issued under Section 27-65-27 and is located in this state or is providing telecommunications services in this state.

    A sale of specified digital product taxable under Section 27-65-26 for resale in the regular course of business, when made to a regular dealer of specified digital products and the dealer is the holder of a permit issued under Section 27-65-27 and is located in this state.

    “Wholesale sale” shall not include a transaction whereby property is delivered to, and collection for the transaction is made from, a person that will consume the property rather than resell it even though the billing is to a retailer.

    However, when a taxpayer sells merchandise and has paid a rate equal to the retail rate of tax on the purchase price to a wholesaler, the taxpayer may take credit for the tax paid to the wholesaler from the tax due on the sale of the merchandise specifically included in his return to the commissioner.

  2. A sale of tangible personal property (except sand or gravel when sold by the producer thereof) or service which is to become a component part of a structure or improvement erected, constructed, repaired, or made only when the sale is made to a contractor taxable under Section 27-65-21 of this chapter on the contract in which the component materials are to be used; and only when the contractor holds a material purchase certificate as required by Section 27-65-21 of this chapter.
  3. A sale of boxes, crates, cartons, cans, bottles and other packaging materials to a retailer or retail custom processor for use as a container to accompany goods or services sold by the retailer or custom processor where possession thereof will pass to the customer at the time of sale of the goods or services contained therein.
  4. The value of soft drinks and syrup withdrawn from the business by a manufacturer for sale at retail and food or drink withdrawn by a manufacturer or wholesaler to be sold through full service vending machines for human consumption.

    The quantity of property or services sold or the price at which sold is immaterial in determining whether or not a sale is at wholesale. Sales may be classed as wholesale, or exempt, only if evidenced by proper and adequate records and invoices to substantiate the wholesale rate or exemption from the tax on each individual sale.

    The substantiation of the wholesale sales must be by an invoice clearly indicating the date, the name and address of the vendor and vendee, the items sold and the price thereof. Such proof of wholesale sales shall be filed in chronological order and thus preserved for a period of three (3) years from the date of sale. These records shall be subject to inspection by the commissioner and his agents, at their discretion, for the verification of returns filed by either the wholesaler or his customers.

    The substantiation of an exempt sale must be by an invoice containing the same information as required for the wholesale sales. This requirement shall apply equally to a retailer making wholesale or exempt sales.

    Any failure to comply with all the above requirements shall subject the violator to the retail rate of tax on all such violations.

HISTORY: Codes, 1942, § 10104-01; Laws, 1954, ch. 369, § 3; Laws, 1955, Ex Sess, ch. 109, § 3; Laws, 1956, ch. 419, § 2; Laws, 1958, ch. 574, § 2; Laws, 1964, ch. 530, § 1; Laws, 1982, 1st Ex Sess, ch. 17, § 33; brought forward, Laws, 1983, ch. 546, § 5; Laws, 1986, ch. 451, § 2; Laws, 2002, ch. 520, § 2; Laws, 2009, ch. 332, § 2, eff from and after July 1, 2009.

Amendment Notes —

The 2009 amendment, in (1), added the fourth paragraph, substituted “collection for the transaction” for “collection for same” near the beginning of the fifth paragraph, and substituted “However, when” for “Provided, however, that when” at the beginning of the last paragraph; and made minor stylistic changes throughout.

Cross References —

Tax imposed on sales of tangible personal property at wholesale and retail, see §27-65-17.

Imposition of tax on miscellaneous businesses, see §27-65-23.

§ 27-65-7. Definitions; “Retailer”; “Retail sales.”

“Retailer” shall apply to a person making retail sales through vending machines, by maintaining a store, or operating as a transient vendor, or renting or leasing tangible personal property.

“Retail sales” shall mean and include all sales of tangible personal property except those defined herein as wholesale and those made to a wholesaler, jobber, manufacturer or custom processor for resale or for further processing.

“Retail sale” shall include the value of any tangible personal property manufactured or purchased at wholesale which is withdrawn from the business or stock in trade and is used or consumed within this state in the business or by the owner or by any other person, whether or not in the regular course of business or trade.

“Retail sale” shall also include a sale invoiced to a retailer but delivered to another person who pays for the merchandise upon taking possession.

HISTORY: Codes, 1942, § 10104-02; Laws, 1954, ch. 369, § 4; Laws, 1955, Ex Sess, ch. 109, § 4; Laws, 1958, ch. 574, § 3; Laws, 1964, ch. 530, § 2; Laws, 1982, 1st Ex Sess, ch. 17, § 34; brought forward, Laws, 1983, ch. 546, § 6; Laws, 2007, ch. 359, § 4, eff from and after July 1, 2007.

Amendment Notes —

The 2007 amendment deleted “and any mineral or natural resources which are excluded from the tax levied by Section 27-65-15” following “purchased at wholesale” in the third paragraph.

Cross References —

“Wholesaler,” “jobber” defined, see §27-65-5.

“Manufacturer” defined, see §27-65-11.

RESEARCH REFERENCES

Am. Jur.

68 Am. Jur. 2d, Sales and Use Taxes §§ 67 et seq.

JUDICIAL DECISIONS

1. In general.

A retailer engaged in the sale of tile in an installed condition is a retailer of tangible personal property subject to the tax under Code 1942, § 10108, and the fact that he was paid by the job, charging only one price for both tile and installation, was immaterial. Mississippi State Tax Com. v. Hinton, 218 So. 2d 740, 1969 Miss. LEXIS 1619 (Miss. 1969).

§ 27-65-9. Definitions; “Business”; “Doing business.”

  1. “Business” shall mean and include all activities or acts engaged in (personal or corporate), for benefit or advantage, either direct or indirect, and not exempting subactivities in connection therewith. Each of such subactivities shall be considered business engaged in, taxable in the class in which it falls.
  2. “Business” shall include activities engaged in by exempt organizations or political entities in competition with privately owned business subject to the provisions of this chapter; however, the term “business” shall not include the following activities:
    1. Sales of prepaid student meal plans by public or private universities, colleges and community or junior colleges;
    2. Sales of prepared meals by any public or private school to students in kindergarten through Grade 12; and
    3. Retail sales of prepared meals when:
      1. Sold on the campus of a public or private university, college or community or junior college in this state to a student enrolled at such university, college or community or junior college; and
      2. Payment for the sale is made through the use of a prepaid declining balance account or similar instrument or account issued to such student by the university, college or community or junior college that may be used only to purchase prepared meals.
  3. “Business” shall include the activity or activities of a person in this state performing a service under contract or agreement with another person when the service performed is taxable under the provisions of this chapter.
  4. “Doing business” shall include any person owning personal property located in this state under lease or rental agreement or any person installing personal property within this state.
  5. “Doing business” shall include any person represented in this state by salesmen taking or soliciting orders to be filled from points outside this state for subsequent delivery of the merchandise in equipment owned or leased by the seller to customers located in this state.

HISTORY: Codes, 1942, § 10104-03; Laws, 1954, ch. 369, § 5; Laws, 1955, Ex Sess, ch. 109, § 5; Laws, 1958, ch. 574, § 4; Laws, 2006, ch. 464, § 1; Laws, 2007, ch. 359, § 3; Laws, 2009, ch. 479, § 1, eff from and after passage (approved Mar. 31, 2009.).

Editor’s Notes —

Laws of 2009, ch. 479, § 2, effective March 31, 2009, provides:

“SECTION 2. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the sales tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the sales tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The 2006 amendment designated the former undesignated paragraphs as present (1) through (5); added “however, the term ‘business’ shall not include the following activities” to the end of the introductory paragraph in (2); added (2)(a) and (b); and made a minor stylistic change.

The 2007 amendment substituted “merchandise in equipment” for “merchandise and equipment” in (5).

The 2009 amendment added (2)(c); and made related stylistic changes.

RESEARCH REFERENCES

Am. Jur.

68 Am. Jur. 2d, Sales and Use Taxes §§ 71 et seq.

4 Am. Jur. Proof of Facts, Doing Business, Proof No. 1 (doing business).

JUDICIAL DECISIONS

1. In general.

An Alabama carpet store did not avail itself of the substantial privilege of carrying on business within Mississippi, so that there was no constitutional basis for a sales tax assessment, where the store’s 2 local carpet installers were independent contractors rather than agents or employees of the store, the local installers received no compensation from the store, and they provided their own equipment and were not subject to the control of the store in the details or final results of their work. Mississippi State Tax Com. v. Bates, 567 So. 2d 190, 1990 Miss. LEXIS 444 (Miss. 1990).

A transaction is “closed,” for purposes of imposing sales tax, when title passes, which is usually the time of performance. Mississippi State Tax Com. v. Bates, 567 So. 2d 190, 1990 Miss. LEXIS 444 (Miss. 1990).

An assessment for sales taxes was properly imposed on the gross proceeds received by an oil company from oil field services rendered by it as co-owner/operator for other co-owners of various oil and gas properties in the state, which proceeds represented charges to the other co-owners for their proportionate share of the cost incurred in providing the oil field services, including a reasonable fee for supervision, even though the oil company contended that its main business was discovering, producing and marketing oil, gas and minerals, that its services as an operator in conjunction with co-owners was incidental to its main business, and that it was not permitted to make a profit on its oil field services, where the company received a benefit in its operation as co-owner/operator in that it was able to develop, produce and market oil, gas and minerals in an efficient operation, which involved less expense and waste to it; such benefit and advantage came within the §27-65-9 definition of business. Brady v. Getty Oil Co., 376 So. 2d 186, 1979 Miss. LEXIS 2430 (Miss. 1979).

§ 27-65-11. Definitions; “Manufacturer”; “Manufacturing”; “Remanufacturing”; “Custom”; “Repairs”; “Producer.”

“Manufacturer” means one who is exclusively or predominately engaged in the business of manufacturing as defined under the terms “to manufacture” or “manufacturing.” A person who is engaged in manufacturing and nonmanufacturing activities may be classified as a manufacturer as to his manufacturing activities which are operated as a separate business or division.

“To manufacture” or “manufacturing” embraces activities of an industrial or commercial nature wherein labor or skill is applied, by hand or machinery, to materials belonging to the manufacturer so that a new, different, or more useful article of tangible personal property or substance of trade or commerce or electric power is produced for sale or rental and includes the production or fabrication of special-made or custom-made articles for sale or rental. Activities of scrap metal recyclers that primarily convert material into a more useful product such as a specification-grade commodity, by processing the metal into separate types, removing waste material, and/or cutting, chipping, sorting, sizing or shaping the material into a usable product for sale such as a specification-grade commodity, shall be included in the terms “to manufacture” and “manufacturing.”

“To manufacture” or “manufacturing” does not include activities such as cooking or preparing food or food products by a retailer in the regular course of retail trade; repairing and reconditioning property; the filling of prescriptions by a pharmacist; the washing or screening of mineral products; the cutting, hauling and decking of logs; or similar preparatory functions even when performed by a manufacturer. Activities of scrap metal recyclers that involve the gathering of recycled material and flattening, sorting, bundling or performing some other similar function solely to allow ease of transportation or storage and not to produce specification-grade commodities and/or the removal of parts for resale, shall not be included in the terms “to manufacture” and “manufacturing.”

“Remanufacturing” embraces activities of an industrial or commercial nature wherein labor or skill is applied by hand or machinery to materials, a portion of which may belong to the customer, so that rebuilt articles of tangible personal property, comparable in quality to new articles of the same property, are created, a majority of the value of which is produced by the remanufacturing activity.

“Custom processor” means one who is exclusively or predominately engaged in the business of custom processing or remanufacturing as defined under the terms “custom processing” and “remanufacturing.”

“Custom processing” means the performance of a manufacturing service done or made to order upon the property of the customer and shall include laundering, cleaning and pressing, but shall not include “repairs” or “maintenance” as these terms are defined herein; nor self-service commercial laundering, drying, cleaning and pressing equipment.

“Manufacturing machinery” shall mean and include that machinery owned or leased by a manufacturer or custom processor for use by said manufacturer or custom processor in his plant directly and exclusively in manufacturing tangible personal property for subsequent sale, rental or in custom processing for a fee. Motorized units, conveyors, track and track structures, conduits, and similar items for use in transporting the unfinished product from storage or from one phase of the manufacturing process to another may be classed as “manufacturing machinery.”

“Manufacturing machinery” shall also include laboratory machinery which shall include X-ray machines and film, scales, chemical equipment, pressure and tensile analysis machines and similar equipment to determine the quality of the product in process of manufacture, and equipment used in the processing of waste materials to avoid air and water pollution, but only when located at the manufacturer’s plant site.

Machinery used by a manufacturer to move, repair, clean, alter, improve, or otherwise recondition, rail rolling stock for sale or rental shall likewise constitute “manufacturing machinery.”

“Manufacturing machinery” shall also include machinery and equipment used in the production of motion pictures such as editing equipment, audio equipment, lighting equipment, projection equipment, camera equipment, sound equipment, cables, computer equipment used in the editing process, computer equipment used in the creation of special effects, and computer equipment used in the graphic and animation process. For the purposes of this paragraph the term “motion picture” means a nationally distributed feature-length film, video, television series or commercial made in Mississippi, in whole or in part, for theatrical or television viewing or as a television pilot. The term “motion picture” shall not include the production of television coverage of news and athletic events, or a film, video, television series or commercial that contains any material or performance defined in Section 97-29-103. Manufacturing machinery used in the production of motion pictures shall not be limited to a plant site.

“Manufacturing machinery” shall not include machinery for use in the hatching of baby chicks, the severance of timber, sand, gravel, oil, gas or other natural resources produced or severed from the soil or water, maintenance or repair machinery, research laboratory machinery, storage warehouse machinery, equipment for protection of the plant or comfort of the personnel, or other equipment and supplies of like character. “Manufacturing machinery” does not include machine foundations or materials for their construction.

“Machine parts” are component parts of manufacturing machinery and do not include parts for service equipment, nonmanufacturing machinery, fuels, lubricants, paints, or tools for maintenance.

“Manufacturing plant” means the real and personal property owned or leased by a manufacturer which is assembled and used at a fixed location to perform activities defined as “manufacturing.”

“Repair,” “repairs,” or “maintenance” means the restoring of property in some measure to its original condition, which may involve the use of either personal property or labor or both, but, for the purposes of this chapter, the total charge for the service shall constitute gross income taxable in the class in which it falls.

“Producer” means any person producing natural resource products or agricultural or horticultural products from the soil or water for sale.

HISTORY: Codes, 1942, § 10104-04; Laws, 1954, ch. 369, § 6; Laws, 1955, Ex Sess, ch. 109, § 6; Laws, 1958, ch. 574, § 5; Laws, 1965, ch. 22, § 1; Laws, 1978, ch. 532, § 1; Laws, 1980, ch. 501, § 2; Laws, 1981, ch. 328, § 1; Laws, 1985, ch. 516, § 1; Laws, 2004, ch. 528, § 5; Laws, 2013, ch. 469, § 1, eff from and after July 1, 2013.

Amendment Notes —

The 2004 amendment added the next-to-last paragraph in (f) to include certain machinery and equipment used in the production of motion pictures within the definition of “manufacturing machinery.”

The 2013 amendment added the last sentence in the first and second paragraphs of (b).

Cross References —

“Gross income” defined, see §27-65-3.

RESEARCH REFERENCES

ALR.

Parts and supplies used in repair as subject to sales and use taxes. 113 A.L.R.5th 313.

JUDICIAL DECISIONS

1. In general.

In an action by a taxpayer to recover taxes paid as the result of an assessment upon sales of uniforms by the taxpayer to a company engaged in the business of renting uniforms and other items to its customers, but which admittedly made no sales of property, since the rental company was not a licensed retailer nor a manufacturer, wholesaler, or jobber within the meaning of the Sales Tax Law, the taxpayer was not entitled to recover under Chapter 529, Laws of 1950, providing that persons engaged in the business of selling manufactured products to manufacturers, wholesalers, jobbers or licensed retailers should not be liable for the tax imposed for the privilege of selling manufactured goods at wholesale. N. & W. Industries, Inc. v. McKeigney, 230 Miss. 566, 93 So. 2d 481, 1957 Miss. LEXIS 398 (Miss. 1957).

A scrap metal dealer who pressed such metal into bales to specifications required by United States Department of Commerce and by the steel mills who purchased the bales, was a “processor” within the statute which provides that sales of tangible personal property to manufacturers or processors of machinery and machine parts which are exclusive necessities to processing within the state shall be construed to be wholesale sales, and the gross proceeds from such sales, and the gross proceeds from such sales, shall be taxable at the wholesale rate and therefore the exemption from the use tax, allowed in cases where property would have been taxed at wholesale rate applies to the machinery used by the scrap metal dealer. Stone v. Friedman, 219 Miss. 388, 68 So. 2d 473, 1953 Miss. LEXIS 400 (Miss. 1953).

§ 27-65-13. Tax levied.

There is hereby levied and assessed, and shall be collected, privilege taxes for the privilege of engaging or continuing in business or doing business within this state to be determined by the application of rates against gross proceeds of sales or gross income or values, as the case may be, as provided in the following sections.

HISTORY: Codes, 1942, § 10105; Laws, 1932, chs. 90, 91; Laws, 1934, ch. 119; Laws, 1955, Ex Sess, ch. 109, § 7, eff. March 1, 1955.

Cross References —

Statewide privilege taxes, see §27-15-1 et seq.

Local privilege taxes, see §27-17-1 et seq.

Use taxes generally, see §27-67-1 et seq.

Levy and collection of use taxes on tangible personal property, see §§27-67-5 through27-67-7.

Salesmen’s tax, see §27-67-505.

RESEARCH REFERENCES

ALR.

Sale or use tax as within tax exemption provisions of statutes other than those imposing such taxes. 1 A.L.R.2d 465.

State tax on or in respect of goods shipped in interstate commerce to consignee for sale on consignor’s account without previous sale or order for purchase. 4 A.L.R.2d 244.

Computation of sales tax where property is turned in by purchaser. 4 A.L.R.2d 1059.

Sales tax on parts, repairs, or constituents used in repair of article. 11 A.L.R.2d 926.

Federal retail luxury or other exercise tax as includible in amount on which state sales or use tax is computed. 43 A.L.R.2d 862.

Redemption of trading stamps, etc., for merchandise as sale within taxing statute. 80 A.L.R.2d 1221.

Applicability of sales tax to “tips” or service charges added in lieu of tips. 73 A.L.R.3d 1226.

Computer software or printout transactions as subject to state sales or use tax. 91 A.L.R.3d 282.

Am. Jur.

68 Am. Jur. 2d, Sales and Use Taxes §§ 42 et seq.

22 Am. Jur. Pl & Pr Forms (Rev), Sales and Use Taxes, Forms 1 et seq. (sales taxes).

JUDICIAL DECISIONS

1. In general.

2. Particular applications.

1. In general.

Any reasonable doubt as to whether the business done by the taxpayer can be detached in its main and essential feature as a local activity must be resolved in favor of taxpayer in connection with requirements that when the taxpayer is relying upon an exemption the claim of nonliability is to be clearly sustained under the proven facts in the light of the burden of proof resting upon the taxpayer to establish that the case comes within such exemption. Interstate Oil Pipe Line Co. v. Stone, 203 Miss. 715, 35 So. 2d 73, 1948 Miss. LEXIS 316 (Miss. 1948), aff'd, 337 U.S. 662, 69 S. Ct. 1264, 93 L. Ed. 1613, 1949 U.S. LEXIS 2952 (U.S. 1949).

The tax hereby imposed is an excise tax on business activity, not a tax on the property sold. Holcomb & Longino, Inc. v. Stone, 34 So. 2d 491 (Miss. 1948).

Sales tax held not tax on property. Notgrass Drug Co. v. State, 175 Miss. 358, 165 So. 884, 1936 Miss. LEXIS 6 (Miss. 1936).

Taxes levied under statute imposing tax on persons engaging or continuing in certain business held privilege or excise taxes and not property taxes. Southern Package Corp. v. State Tax Com., 174 Miss. 212, 164 So. 45, 1935 Miss. LEXIS 65 (Miss. 1935).

Constitutional provision as to uniformity applies only to ad valorem taxes, and not to privilege or excise taxes. Southern Package Corp. v. State Tax Com., 174 Miss. 212, 164 So. 45, 1935 Miss. LEXIS 65 (Miss. 1935).

2. Particular applications.

State’s imposition of sales and use tax liability on religious organization’s retail sale of religious materials, did not, under extant circumstances, violate free exercise of religion clause of First Amendment or result in excessive entanglement between government and religion thereby violating establishment clause. Jimmy Swaggart Ministries v. Board of Equalization, 493 U.S. 378, 110 S. Ct. 688, 107 L. Ed. 2d 796, 1990 U.S. LEXIS 485 (U.S. 1990).

Taxpayers in the business of providing oil field services are required to include in gross income or total receipts the recovery of the costs of personal property used and consumed in providing the taxable service. McGowan v. Marx, 537 So. 2d 426, 1988 Miss. LEXIS 631 (Miss. 1988), vacated, 546 So. 2d 699, 1989 Miss. LEXIS 339 (Miss. 1989).

An assessment for sales taxes was properly imposed on the gross proceeds received by an oil company from oil field services rendered by it as co-owner/operator for other co-owners of various oil and gas properties in the state, which proceeds represented charges to the other co-owners for their proportionate share of the cost incurred in providing the oil field services, including a reasonable fee for supervision, even though the oil company contended that its main business was discovering, producing and marketing oil, gas and minerals, that its services as an operator in conjunction with co-owners was incidental to its main business, and that it was not permitted to make a profit on its oil field services, where the company received a benefit in its operation as co-owner/operator in that it was able to develop, produce and market oil, gas and minerals in an efficient operation, which involved less expense and waste to it; such benefit and advantage came within the §27-65-9 definition of business. Brady v. Getty Oil Co., 376 So. 2d 186, 1979 Miss. LEXIS 2430 (Miss. 1979).

A foreign corporation that transported automobiles from a city within the state to various dealers, both in and out of state, was properly taxed on the income received for the deliveries that were made to in-state dealers where that income was readily separable from income received for out-of-state deliveries. Complete Auto Transit, Inc. v. Brady, 330 So. 2d 268, 1976 Miss. LEXIS 1843 (Miss. 1976), aff'd, 430 U.S. 274, 97 S. Ct. 1076, 51 L. Ed. 2d 326, 1977 U.S. LEXIS 56 (U.S. 1977).

Telephone company held not liable for privilege tax measured by gross receipts from service charges, in respect of bills paid by governmental agencies to which tax was not added as a separate charge, where treated for rate-making purposes as an operating expense. Monaghan v. Southern Bell Tel. & Tel. Co., 242 Miss. 611, 136 So. 2d 198, 1962 Miss. LEXIS 575 (Miss. 1962).

The gross income of the business or the gross proceeds of the sales upon which to compute the privilege tax upon a manufacturer, such as a lumber company, remains the same whether computed from sales in interstate commerce, sales of products exempt from sales tax, popularly so-called, or sales to the United States government, even though the gross income derived from such sales may be exempt from a tax thereon as sales. Stone v. Green Lumber Co., 191 Miss. 414, 1 So. 2d 764, 1941 Miss. LEXIS 114 (Miss. 1941).

Course of conduct of ginner in giving receipt to farmer in the purchase of his cotton seed and in supplying him with cotton seed meal in return for such receipt, constituted a barter, taxable as a sale within the meaning of this section [Code 1942, § 10105], as against the contention that the ginner was the agent of the farmer to get cotton seed meal in exchange for his cotton seed. Stone v. Rogers, 186 Miss. 53, 189 So. 810, 1939 Miss. LEXIS 222 (Miss. 1939).

§ 27-65-15. Repealed.

Repealed by Laws of 2006, ch. 458, § 1 effective from and after July 1, 2006.

[Codes, 1942, § 10106; Laws, 1932, chs. 90, 91; Laws, 1934, ch. 119; Laws, 1936, ch. 158; Laws, 1938, Ex Sess, ch. 89; Laws, 1940, ch. 113; Laws, 1944, ch. 134, § 12; Laws, 1948, ch. 446, § 1; Laws, 1955, Ex Sess, ch. 109, § 8; Laws, 1962, ch. 594, § 9; Laws, 1964, ch. 531, § 1; Laws, 1968, ch. 588, § 2; Laws, 1981, ch. 525, § 1; Laws, 1982, 1st Ex Sess, ch. 17, § 35; Laws, 1983, ch. 413, § 1; Laws, 1983, 2nd Ex Sess, ch. 6, § 4; Laws, 1984, 1st Ex Sess, ch. 10, § 2; Laws, 1985, ch. 435, § 1; Laws, 1992, ch. 419, § 2, eff from and after June 1, 1992.]

Editor’s Notes —

Former §27-65-15 levied a tax upon every person engaging in the business of mining, quarrying, drilling or otherwise producing, or causing to be produced for sale, minerals except timber, oil, natural gas and salt.

§ 27-65-16. Repealed.

Repealed by Laws of 1979, ch. 436, § 2, effective from and after July 1, 1979.

[En Laws 1978, ch. 476, § 2]

Editor’s Notes —

Former §27-65-16 levied a tax of 5% of the gross proceeds of wholesale sales of tangible personal property, with certain exceptions, sold by means of transient vending, such tax to be paid in lieu of the tax payable under §27-65-17.

§ 27-65-17. Selling tangible personal property wholesale and retail.

    1. Except as otherwise provided in this section, upon every person engaging or continuing within this state in the business of selling any tangible personal property whatsoever there is hereby levied, assessed and shall be collected a tax equal to seven percent (7%) of the gross proceeds of the retail sales of the business.
    2. Retail sales of farm tractors and parts and labor used to maintain and/or repair such tractors shall be taxed at the rate of one and one-half percent (1-1/2%) when made to farmers for agricultural purposes.
      1. Retail sales of farm implements sold to farmers and used directly in the production of poultry, ratite, domesticated fish as defined in Section 69-7-501, livestock, livestock products, agricultural crops or ornamental plant crops or used for other agricultural purposes, and parts and labor used to maintain and/or repair such implements, shall be taxed at the rate of one and one-half percent (1-1/2%) when used on the farm.
      2. The one and one-half percent (1-1/2%) rate shall also apply to all equipment used in logging, pulpwood operations or tree farming, and parts and labor used to maintain and/or repair such equipment, which is either:

      1. Self-propelled, or

      2. Mounted so that it is permanently attached to other equipment which is self-propelled or permanently attached to other equipment drawn by a vehicle which is self-propelled.

      In order to be eligible for the rate of tax provided for in this subparagraph (ii), such sales must be made to a professional logger. For the purposes of this subparagraph (ii), a “professional logger” is a person, corporation, limited liability company or other entity, or an agent thereof, who possesses a professional logger’s permit issued by the Department of Revenue and who presents the permit to the seller at the time of purchase. The department shall establish an application process for a professional logger’s permit to be issued, which shall include a requirement that the applicant submit a copy of documentation verifying that the applicant is certified according to Sustainable Forestry Initiative guidelines. Upon a determination that an applicant is a professional logger, the department shall issue the applicant a numbered professional logger’s permit.

    3. Except as otherwise provided in subsection (3) of this section, retail sales of aircraft, automobiles, trucks, truck-tractors, semitrailers and manufactured or mobile homes shall be taxed at the rate of three percent (3%).
    4. Sales of manufacturing machinery or manufacturing machine parts when made to a manufacturer or custom processor for plant use only when the machinery and machine parts will be used exclusively and directly within this state in manufacturing a commodity for sale, rental or in processing for a fee shall be taxed at the rate of one and one-half percent (1-1/2%).
    5. Sales of machinery and machine parts when made to a technology intensive enterprise for plant use only when the machinery and machine parts will be used exclusively and directly within this state for industrial purposes, including, but not limited to, manufacturing or research and development activities, shall be taxed at the rate of one and one-half percent (1-1/2%). In order to be considered a technology intensive enterprise for purposes of this paragraph:
      1. The enterprise shall meet minimum criteria established by the Mississippi Development Authority;
      2. The enterprise shall employ at least ten (10) persons in full-time jobs;
      3. At least ten percent (10%) of the workforce in the facility operated by the enterprise shall be scientists, engineers or computer specialists;
      4. The enterprise shall manufacture plastics, chemicals, automobiles, aircraft, computers or electronics; or shall be a research and development facility, a computer design or related facility, or a software publishing facility or other technology intensive facility or enterprise as determined by the Mississippi Development Authority;
      5. The average wage of all workers employed by the enterprise at the facility shall be at least one hundred fifty percent (150%) of the state average annual wage; and
      6. The enterprise must provide a basic health care plan to all employees at the facility.
    6. Sales of materials for use in track and track structures to a railroad whose rates are fixed by the Interstate Commerce Commission or the Mississippi Public Service Commission shall be taxed at the rate of three percent (3%).
    7. Sales of tangible personal property to electric power associations for use in the ordinary and necessary operation of their generating or distribution systems shall be taxed at the rate of one percent (1%).
    8. Wholesale sales of beer shall be taxed at the rate of seven percent (7%), and the retailer shall file a return and compute the retail tax on retail sales but may take credit for the amount of the tax paid to the wholesaler on said return covering the subsequent sales of same property, provided adequate invoices and records are maintained to substantiate the credit.
    9. Wholesale sales of food and drink for human consumption to full-service vending machine operators to be sold through vending machines located apart from and not connected with other taxable businesses shall be taxed at the rate of eight percent (8%).
    10. Sales of equipment used or designed for the purpose of assisting disabled persons, such as wheelchair equipment and lifts, that is mounted or attached to or installed on a private carrier of passengers or light carrier of property, as defined in Section 27-51-101, at the time when the private carrier of passengers or light carrier of property is sold shall be taxed at the same rate as the sale of such vehicles under this section.
    11. Sales of the factory-built components of modular homes, panelized homes and precut homes, and panel constructed homes consisting of structural insulated panels, shall be taxed at the rate of three percent (3%).
    12. Sales of materials used in the repair, renovation, addition to, expansion and/or improvement of buildings and related facilities used by a dairy producer shall be taxed at the rate of three and one-half percent (3-1/2%). For the purposes of this paragraph (m), “dairy producer” means any person engaged in the production of milk for commercial use.
  1. From and after January 1, 1995, retail sales of private carriers of passengers and light carriers of property, as defined in Section 27-51-101, shall be taxed an additional two percent (2%).
  2. A manufacturer selling at retail in this state shall be required to make returns of the gross proceeds of such sales and pay the tax imposed in this section.

HISTORY: Codes, 1942, § 10108; Laws, 1932, chs. 90, 91; Laws, 1934, chs. 119, 122; Laws, 1946, ch. 343; Laws, 1948, ch. 467, § 2; Laws, 1950, ch. 529; Laws, 1955, Ex Sess, ch. 109, § 9; Laws, 1958, ch. 574, § 6; Laws, 1960, ch. 167, § 1; Laws, 1962, ch. 596, §§ 1, 3; Laws, 1962, ch. 597, §§ 1, 3; Laws, 1964, ch. 532, § 1; Laws, 1964, ch. 531, § 2; Laws, 1965, Ex Sess, ch. 22, § 2; Laws, 1968, ch. 588, § 3; Laws, 1972, ch. 506, § 3; Laws, 1978, ch. 512, § 1; Laws, 1982, 1st Ex Sess, ch. 17, § 36; Laws, 1983, ch. 546, § 1; Laws, 1983, 2nd Ex Sess, ch. 6, § 5; Laws, 1984, 1st Ex Sess, ch. 10, § 3; Laws, 1985, ch. 351, § 1; Laws, 1985, ch. 516, § 2; Laws, 1987, ch. 322, § 26; Laws, 1987, ch. 426, § 1; Laws, 1988, ch. 506, § 1; Laws, 1992, ch. 419, § 3; Laws, 1992, ch. 509, § 1; Laws, 1994, ch. 563, § 7; Laws, 1998, ch. 410, § 1; Laws, 1999, ch. 452, § 1; Laws, 2005, ch. 532, § 19; Laws, 2005, 3rd Ex Sess, ch. 1, § 63; Laws, 2006, 2nd Ex Sess, ch. 1, § 1; Laws, 2007, ch. 359, § 5; Laws, 2009, ch. 493, § 1; Laws, 2014, ch. 505, § 2, effective from and after July 1, 2014.

Editor’s Notes —

Laws of 1999, ch. 452, § 3, effective July 1, 1999, provides:

“SECTION 3. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the sales tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits, or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the sales tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.

Laws of 2009, ch. 493, §§ 2 and 5, effective July 1, 2009, provide as follows:

“SECTION 2. Nothing in Section 27-65-17 shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the sales tax laws before the date on which Section 1 of this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the sales tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.

“SECTION 5. Section 3 of this act shall take effect and be in force from and after the date it is effectuated under Section 5 of the Voting Rights Act of 1965, as amended and extended. The remainder of this act shall take effect and be in force from and after July 1, 2009.”

Laws of 2014, ch. 505, § 3, effective from and after July 1, 2014, provides:

“SECTION 3. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the sales tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the sales tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The first 2005 amendment (ch. 532) added the last paragraph of (1).

The second 2005 amendment (3rd Ex Sess, ch. 1) rewrote the section.

The 2006 amendment, 2nd Ex Sess, ch. 1, inserted “manufactured or” preceding “mobile homes” in (1)(d); and added (1)( l

The 2007 amendment deleted former (5), which read: “Any person exercising any privilege taxable under Section 27-65-15 and selling his natural resource products at wholesale or to exempt persons shall pay the tax levied by said section in lieu of the tax levied by this section.”

The 2009 amendment, in (1)(b), inserted “and parts and labor used to maintain and/or repair such tractors” and substituted “one and one-half percent (1- 1/2 %)” for “one percent (1%)”; rewrote (1)(c); and added (1)(m).

The 2014 amendment, in the last paragraph in (1)(c)(ii), substituted “Department of Revenue” for “Mississippi State Tax Commission” and “department” for “commission” throughout; deleted (3), which read “In lieu of the tax levied in subsection (1) of this section, there is levied on retail sales of truck-tractors and semitrailers used in interstate commerce and registered under the International Registration Plan (IRP) or any similar reciprocity agreement or compact relating to the proportional registration of commercial vehicles entered into as provided for in Section 27-19-143, a tax at the rate of three percent (3%) of the portion of the sale that is attributable to the usage of such truck-tractor or semitrailer in Mississippi. The portion of the retail sale that is attributable to the usage of such truck-tractor or semitrailer in Mississippi is the retail sales price of the truck-tractor or semitrailer multiplied by the percentage of the total miles traveled by the vehicle that are traveled in Mississippi. The tax levied pursuant to this subsection (3) shall be collected by the State Tax Commission from the purchaser of such truck-tractor or semitrailer at the time of registration of such truck-tractor or semitrailer”; and redesignated the remaining subsection accordingly.

Cross References —

Taxation on miscellaneous businesses, see §27-65-23.

Collection of tax by seller, see §27-65-31.

Revenues imposed and levied as a result of this section to be disbursed to the Motor Vehicle Ad Valorem Tax Reduction Fund, see §27-65-35.

Distribution of tax collected, see §27-65-75.

Payment of sales tax directly to the commissioner under permits issued to manufacturers, utilities, and construction contractors, making purchases, see §27-65-93.

Industrial exemptions from sales tax, see §27-65-101.

Agricultural exemptions from sales tax, see §27-65-103.

Governmental exemptions from sales tax, see §27-65-105.

Utility exemptions from sales tax, see §27-65-107.

Other exemptions from sales tax, see §27-65-111.

Tax upon sale or use of motor vehicles, see §27-65-201.

Use taxes generally, see §27-67-1 et seq.

Levy and collection of use taxes on tangible personal property, see §§27-67-5 through27-67-7.

Mississippi Development Authority generally, see §57-1-1 et seq.

Requirement that county maintain roads as a unit to be eligible to receive funds allocated by this section, see §65-9-17.

Mississippi Public Service Commission generally, see §77-3-1 et seq.

OPINIONS OF THE ATTORNEY GENERAL

A motor home, which is self-propelled, is a motor vehicle as defined by Section 27-19-3(3) and it is also considered a private carrier of passengers as defined in Section 27-19-3(22). Thus, motor homes would be subject to the additional two percent (2%) tax imposed by subsection (2) of this section. Pace, June 15, 1995, A.G. Op. #95-0222.

RESEARCH REFERENCES

ALR.

Employee’s acquisition of employer’s commodities at discount or without cost as within sales or gross income tax statute. 1 A.L.R.2d 1020.

State tax on or in respect of goods shipped in interstate commerce to consignee for sale on consignor’s account without previous sale or order for purchase. 4 A.L.R.2d 244.

Computation of sales tax where property is turned in by purchaser. 4 A.L.R.2d 1059.

Sales tax on parts, repairs, or constituents used in repair of article. 11 A.L.R.2d 926.

Sale by wholly owned subsidiary to parent or vice versa, as within retailer’s occupation or sales tax. 64 A.L.R.2d 769.

Computer software or printout transactions as subject to state sales or use tax. 91 A.L.R.3d 282.

Sales and use taxes on leased tangible personal property. 2 A.L.R.4th 859.

Applicability of sales or use taxes to motion pictures and video tapes. 10 A.L.R.4th 1209.

Eyeglasses or other optical accessories as subject to sales or use tax 14 A.L.R.4th 1370.

Am. Jur.

68 Am. Jur. 2d, Sales and Use Taxes §§ 64 et seq.

CJS.

53 C.J.S., Licenses §§ 78, 79.

JUDICIAL DECISIONS

1. Validity.

2. Construction and application, generally.

3. Particular applications.

1. Validity.

The tax imposed by this section [Code 1942, § 10108] is not a property tax, does not constitute double taxation, and does not violate the equal and uniform clauses of the state and federal constitutions. Harry D. Kantor & Son v. Stone, 203 Miss. 260, 34 So. 2d 492, 1948 Miss. LEXIS 258 (Miss. 1948).

Statute imposing tax on sales of retail merchants and requiring them to collect tax from customers does not violate due process. State ex rel. Rice v. Allen, 180 Miss. 659, 177 So. 763, 1938 Miss. LEXIS 2 (Miss. 1938).

Statute imposing tax on sales of retail merchants held within authority of legislature to levy as not being a tax on property. Notgrass Drug Co. v. State, 175 Miss. 358, 165 So. 884, 1936 Miss. LEXIS 6 (Miss. 1936).

2. Construction and application, generally.

Taxpayer did not have the burden to prove a casual-sale tax exemption for buying a boat in Florida because this exception was an exclusion and not an exemption, so the Mississippi Department of Revenue had to prove the power to tax the transaction. Castigliola v. Miss. Dep't of Revenue, 162 So.3d 795, 2015 Miss. LEXIS 205 (Miss. 2015).

For purposes of this section, providing for a sales tax on all personal property sold in Mississippi, including trucks, a “truck” is a self-propelled motor vehicle built for the transportation of freight or cargo on its own chassis. Lambert v. Ogden, 423 So. 2d 1319, 1982 Miss. LEXIS 2388 (Miss. 1982).

This statute must be liberally construed in favor of person sought to be charged with such taxes, and strictly construed as against claim of state for such taxes, and before one is held liable for taxes he must come within its express provisions. Stone v. M. L. Virden Lumber Co., 205 Miss. 841, 39 So. 2d 498, 1949 Miss. LEXIS 470 (Miss. 1949).

The tax imposed by this section [Code 1942, § 10108] is not upon casual or isolated property but is upon one engaged in the business of selling such property, the word “business” implying an employment or occupation that is continuing. Harry D. Kantor & Son v. Stone, 203 Miss. 260, 34 So. 2d 492, 1948 Miss. LEXIS 258 (Miss. 1948).

This section [Code 1942, § 10108] is neither ambiguous nor uncertain, delegates administrative and not judicial duties to the state tax commissioner, and that it may not have been heretofore enforced does not relieve any taxpayer of the tax imposed by it. Harry D. Kantor & Son v. Stone, 203 Miss. 260, 34 So. 2d 492, 1948 Miss. LEXIS 258 (Miss. 1948).

The mere fact that one business is an incident of another does not relieve it from taxation under this statute [Code 1942, § 10108] if it is of a continuing nature. Harry D. Kantor & Son v. Stone, 203 Miss. 260, 34 So. 2d 492, 1948 Miss. LEXIS 258 (Miss. 1948).

3. Particular applications.

Chancery court properly granted a taxpayer’s motion for summary judgment in its action to determine the sales tax due on certain items because, while a business owner was required to charge and collect 7% sales tax on tangible personal property sold “insofar as practicable,” the taxpayer’s responsibility of charging any sales tax at the time of the sale was obviated if a contractor provided a valid material purchase certificate. Miss. Dep't of Revenue v. Hotel & Rest. Supply, 192 So.3d 942, 2016 Miss. LEXIS 106 (Miss. 2016).

Bankruptcy debtor was liable for sales taxes as assessed by a state tax agency since the debtor engaged in business activities involving servicing and installing air conditioning and refrigeration units, the debtor failed to preserve invoices, the agency assessed the taxes based on available information, and the debtor failed to show that bank deposits were loans to rebut the presumption that the agency’s assessment was correct. Blalock v. Miss. Dep't of Rev. (In re Blalock), 537 B.R. 284, 2015 Bankr. LEXIS 3120 (Bankr. S.D. Miss. 2015).

In a taxation dispute, a chancellor erred by vacating a decision from the Mississippi Department of Revenue (MDOR) that an airplane dealership had to pay a use tax, which was the same as the sales-tax rate, where substantial documentary evidence supported the conclusions that the dealership had been using for charters the airplanes that it was trying to sell. This determination was outside of the chancery court’s appellate purview, which was limited to deciding if the MDOR’s decision was supported by substantial evidence or was arbitrary and capricious. Miss. Dep't of Revenue v. Johnny Reb Aviation, LLC, 167 So.3d 1266, 2014 Miss. App. LEXIS 579 (Miss. Ct. App. 2014), cert. denied, 168 So.3d 962, 2015 Miss. LEXIS 356 (Miss. 2015).

The term “mobile home” in this section which provides that a 3 percent sales tax shall be charged on the sale of “mobile homes” and 6 percent on other sales, pertains to the construction of the mobile unit rather than its end use; thus, a 3 percent sales tax applied to mobile units that were constructed in the same manner as other mobile homes but were to be used for commercial use as offices or businesses. Marx v. R & W Custom Builders, 624 So. 2d 102, 1993 Miss. LEXIS 402 (Miss. 1993).

The portion of a “workover rig” which was used to haul specialized equipment mounted thereon was a “truck” within the meaning of this section and was therefore taxable at three percent; the mounted specialized equipment however was tangible personal property and was taxable at five percent. Lambert v. Ogden, 423 So. 2d 1319, 1982 Miss. LEXIS 2388 (Miss. 1982).

The denial of the deduction of state and federal gasoline excise taxes in computing the gross proceeds of retail sales of gasoline for purposes of the state sales tax is not unconstitutional. Gurley v. Rhoden, 421 U.S. 200, 95 S. Ct. 1605, 44 L. Ed. 2d 110, 1975 U.S. LEXIS 11 (U.S. 1975).

Seismographic exploratory vessels specially constructed for the sole purpose of doing geophysical work, which could be used for no other purpose without extensive overhauling, were not engaged in the interstate transportation business within the exemption under the statute imposing a sales tax, and the sales of petroleum products to such vessels were subject to sales tax. Fuel Services, Inc. v. Rhoden, 245 So. 2d 600, 1971 Miss. LEXIS 1380 (Miss. 1971).

A retailer engaged in the sale of tile in an installed condition is a retailer of tangible personal property subject to the tax under Code 1942, § 10108, and the fact that he was paid by the job, charging only one price for both tile and installation, was immaterial. Mississippi State Tax Com. v. Hinton, 218 So. 2d 740, 1969 Miss. LEXIS 1619 (Miss. 1969).

The use of strong methods by collector to collect from delinquent taxpayers penalties on sale of intoxicating liquor was not discrimination against such delinquents where such force was not necessary and not used to secure payment by others. Bishop v. Bailey, 209 Miss. 892, 48 So. 2d 588, 1950 Miss. LEXIS 454 (Miss. 1950).

Declaration stating that three sales of real estate upon which sales tax was levied under this section [Code 1942, § 10108] were merely casual sales and only incidental to plaintiff’s main business of wholesale and retail dealer in lumber and building supplies states good case for recovery of taxes paid for which judgment is correctly awarded on stipulation between parties that pleadings be taken and considered as stipulation of fact. Stone v. M. L. Virden Lumber Co., 205 Miss. 841, 39 So. 2d 498, 1949 Miss. LEXIS 470 (Miss. 1949).

In determining whether lumber company dealing in building supplies, materials and equipment at wholesale and retail is also engaged in business of selling real estate and liable for sales tax on real estate sales under this section [Code 1942, § 10108], the question is not how many sales of real estate are made in given period of time, but whether these sales are mere incident to company’s major business, and whether company is in fact engaged in real estate business. Stone v. M. L. Virden Lumber Co., 205 Miss. 841, 39 So. 2d 498, 1949 Miss. LEXIS 470 (Miss. 1949).

General building contractors, forced as a business expediency in order to continue their construction business, to buy real property for the construction thereon of houses for sale to veterans, were subject to tax on sales of realty as engaged in business under this section [Code 1942, § 10108], notwithstanding contention that such business was merely incidental to their main business. Harry D. Kantor & Son v. Stone, 203 Miss. 260, 34 So. 2d 492, 1948 Miss. LEXIS 258 (Miss. 1948).

A general real estate and insurance firm ordinarily doing business on a commission basis was not exempt from paying tax on the sale of real estate owned by it which had been purchased for resale purposes, on the ground that the realty had been purchased and sold by it as an advertising scheme merely incidental to its regular business on a commission basis. Holcomb & Longino, Inc. v. Stone, 34 So. 2d 491 (Miss. 1948).

A firm whose main business is that of a dealer in lumber, building materials and supplies cannot be required to pay a sales tax on the sale of three lots which was merely incidental to its business. M. L. Virden Lbr. Co. v. Stone, 203 Miss. 251, 33 So. 2d 841, 1948 Miss. LEXIS 257 (Miss. 1948).

§ 27-65-17.1. Sellers of modular, panelized, and precut homes required to disclose to buyers amount of sales or use tax paid on factory built components of the homes.

Sellers of modular homes, panelized homes and precut homes, and panel constructed homes consisting of structural insulated panels, shall disclose to the buyers of such homes the amount of sales tax or use tax paid on the factory built components of such homes. The State Tax Commission shall prescribe by regulation the manner in which such disclosure shall be made.

HISTORY: Laws, 2006, 2nd Ex Sess, ch. 1, § 2, eff from and after passage (approved Oct. 5, 2006).

§ 27-65-18. Selling tangible personal property or performing construction upon certain floating structures and cruise vessels.

  1. There is levied, assessed and shall be collected a tax of three and one-half percent (3-1/2%) upon the gross proceeds of sales or gross receipts of sales of every person engaging or continuing within this state in the business of selling any tangible personal property or performing any construction activity upon (a) any floating structure that is normally moored and not normally engaged in the business of transporting people or property, and that is located in the waters within the State of Mississippi, and (b) any cruise vessel. Such structures include, but are not limited to, casinos, floating restaurants, floating hotels and similar property, regardless of whether the property is self-propelled. The tax imposed under this subsection (1) shall not apply to tangible personal property that is not a component part of the structure.
  2. If the owner of a structure described in subsection (1) of this section holds a direct pay permit issued by the State Tax Commission under Section 27-65-93, the owner shall furnish the permit to the seller or person performing the construction activity unless the holder of the direct pay permit is given written instructions or written authority to do otherwise by the commissioner. After being furnished the direct pay permit, the seller or person performing the construction activity shall be relieved of the duty to collect the tax imposed under subsection (1) of this section. The commissioner may assign a distinctive number to a structure and issue the distinctive number to the owner. The owner of the structure may furnish the distinctive number to persons performing construction activity in order to allow such persons to purchase component materials and parts for use in the construction activity without the requirement of paying sales tax on the purchases.

HISTORY: Laws, 1996, ch. 503, § 1; Laws, 2004, ch. 351, § 1; Laws, 2007, ch. 468, § 1, eff from and after passage (approved Mar. 26, 2007.).

Editor’s Notes —

A prior §27-65-18 [En, Laws of 1976, ch. 391, § 1] was repealed by Laws of 1982, Ex Sess, ch. 17, § 42, effective from and after January 1, 1987. That section contained provisions relating to a permit for “leasing dealer.”

Laws of 1976, ch. 391, §§ 2 and 3, provide as follows:

“SECTION 2. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Sections 27-65-1 through 27-65-95, as amended, prior to the date on which this act becomes effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which this act becomes effective, or shall thereafter be begun; and provisions of Sections 27-65-1 through 27-65-95, as amended, are expressly continued in full force, effect, and operation for the purpose of the assessment and collection of any taxes due or accrued under said Sections 27-65-1 through 27-65-95, and amendments thereto, prior to the date on which this act becomes effective and for the imposition of any penalties, forfeitures or claims for a failure to comply therewith.

“SECTION 3. It is the express intention of the Legislature that this act be designated a separate section of the Mississippi Sales Tax Law, being Title 27, Chapter 65, Mississippi Code of 1972.”

Laws of 1996, ch. 503, §§ 4 and 5, effective July 1, 1996, provide as follows:

“SECTION 4. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the sales tax or use tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the sales tax or use tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.

“SECTION 5. Sections 1 and 3 of this act shall not apply to construction under a contract executed prior to July 1, 1996.”

Laws of 2007, ch. 468, § 2, effective March 26, 2007, provides:

“SECTION 2. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the sales tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the sales tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The 2004 amendment rewrote the first two sentences in (2).

The 2007 amendment, in the first sentence of (1), inserted “(a)” preceding “any floating structure” and added “and (b) any cruise vessel.”

Cross References —

Payment of sales tax directly to the commissioner under permits issued to manufacturers, utilities and construction contractors making purchases, see §27-65-93.

Levy and collection of use taxes on tangible personal property, see §§27-67-5 through27-67-7.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 189.

CJS.

84 C.J.S., Taxation § 146.

85 C.J.S., Taxation §§ 1109-1119, 1816.

§ 27-65-19. Public utilities.

    1. (i) Except as otherwise provided in this subsection, upon every person selling to consumers, electricity, current, power, potable water, steam, coal, natural gas, liquefied petroleum gas or other fuel, there is hereby levied, assessed and shall be collected a tax equal to seven percent (7%) of the gross income of the business. Provided, gross income from sales to consumers of electricity, current, power, natural gas, liquefied petroleum gas or other fuel for residential heating, lighting or other residential noncommercial or nonagricultural use, and sales of potable water for residential, noncommercial or nonagricultural use shall be excluded from taxable gross income of the business. Provided further, upon every such seller using electricity, current, power, potable water, steam, coal, natural gas, liquefied petroleum gas or other fuel for nonindustrial purposes, there is hereby levied, assessed and shall be collected a tax equal to seven percent (7%) of the cost or value of the product or service used.
      1. Gross income from sales to a church that is exempt from federal income taxation under 26 USCS Section 501(c)(3) of electricity, current, power, natural gas, liquefied petroleum gas or other fuel for heating, lighting or other use, and sales of potable water to such a church shall be excluded from taxable gross income of the business if the electricity, current, power, natural gas, liquefied petroleum gas or potable water is utilized on property that is primarily used for religious or educational purposes.
    2. 1. Use in an enhanced oil recovery project, including, but not limited to, use for cycling, repressuring or lifting of oil; or

      2. Permanent sequestration in a geological formation.

      1. There is hereby levied, assessed and shall be collected a tax equal to one and one-half percent (1-1/2%) of the gross income of the business from the sale of naturally occurring carbon dioxide and anthropogenic carbon dioxide lawfully injected into the earth for:
      2. The one and one-half percent (1-1/2%) rate provided for in this subsection shall apply to electricity, current, power, steam, coal, natural gas, liquefied petroleum gas or other fuel that is sold to a producer of oil and gas for use directly in enhanced oil recovery using carbon dioxide and/or the permanent sequestration of carbon dioxide in a geological formation.
    3. The one and one-half percent (1-1/2%) rate provided for in this subsection shall not apply to sales of fuel for automobiles, trucks, truck-tractors, buses, farm tractors or airplanes.
    4. 1. A tax equal to seven percent (7%) of the gross income received from all charges for intrastate telecommunications services.

      2. A tax equal to seven percent (7%) of the gross income received from all charges for interstate telecommunications services.

      3. A tax equal to seven percent (7%) of the gross income received from all charges for international telecommunications services.

      4. A tax equal to seven percent (7%) of the gross income received from all charges for ancillary services.

      5. A tax equal to seven percent (7%) of the gross income received from all charges for products delivered electronically, including, but not limited to, software, music, games, reading materials or ring tones.

      1. “Telecommunications service” means the electronic transmission, conveyance or routing of voice, data, audio, video or any other information or signals to a point, or between points. The term “telecommunications service” includes such transmission, conveyance or routing in which computer processing applications are used to act on the form, code or protocol of the content for purposes of transmission, conveyance or routing without regard to whether such service is referred to as voice over Internet protocol services or is classified by the Federal Communications Commission as enhanced or value added. The term “telecommunications service” shall not include:

      a. Data processing and information services that allow data to be generated, acquired, stored, processed or retrieved and delivered by an electronic transmission to a purchaser where such purchaser’s primary purpose for the underlying transaction is the processed data or information;

      b. Installation or maintenance of wiring or equipment on a customer’s premises;

      c. Tangible personal property;

      d. Advertising, including, but not limited to, directory advertising;

      e. Billing and collection services provided to third parties;

      f. Internet access service;

      g. Radio and television audio and video programming services regardless of the medium, including the furnishing of transmission, conveyance and routing of such services by the programming service provider. Radio and television audio and video programming services shall include, but not be limited to, cable service as defined in 47 USCS 522(6) and audio and video programming services delivered by commercial mobile radio service providers, as defined in 47 CFR 20.3;

      h. Ancillary services; or

      i. Digital products delivered electronically, including, but not limited to, software, music, video, reading materials or ring tones.

      2. “Ancillary services” means services that are associated with or incidental to the provision of telecommunications services, including, but not limited to, detailed telecommunications billing, directory assistance, vertical service and voice mail service.

      a. “Conference bridging” means an ancillary service that links two (2) or more participants of an audio or video conference call and may include the provision of a telephone number. Conference bridging does not include the telecommunications services used to reach the conference bridge.

      b. “Detailed telecommunications billing service” means an ancillary service of separately stating information pertaining to individual calls on a customer’s billing statement.

      c. “Directory assistance” means an ancillary service of providing telephone number information and/or address information.

      d. “Vertical service” means an ancillary service that is offered in connection with one or more telecommunications services, which offers advanced calling features that allow customers to identify callers and to manage multiple calls and call connections, including conference bridging services.

      e. “Voice mail service” means an ancillary service that enables the customer to store, send or receive recorded messages. Voice mail service does not include any vertical services that the customer may be required to have in order to utilize the voice mail service.

      3. “Intrastate” means telecommunications service that originates in one (1) United States state or United States territory or possession, and terminates in the same United States state or United States territory or possession.

      4. “Interstate” means a telecommunications service that originates in one (1) United States state or United States territory or possession, and terminates in a different United States state or United States territory or possession.

      5. “International” means a telecommunications service that originates or terminates in the United States and terminates or originates outside the United States, respectively.

      1. Except for the defined telecommunications services in item 3 of this subparagraph, the sales of telecommunications services sold on a call-by-call basis shall be sourced to:

      a. Each level of taxing jurisdiction where the call originates and terminates in that jurisdiction, or

      b. Each level of taxing jurisdiction where the call either originates or terminates and in which the service address is also located.

      2. Except for the defined telecommunications services in item 3 of this subparagraph, a sale of telecommunications services sold on a basis other than a call-by-call basis, is sourced to the customer’s place of primary use.

      3. The sale of the following telecommunications services shall be sourced to each level of taxing jurisdiction as follows:

      a. A sale of mobile telecommunications services other than air-to-ground radiotelephone service and prepaid calling service is sourced to the customer’s place of primary use as required by the Mobile Telecommunication Sourcing Act.

      A. A home service provider shall be responsible for obtaining and maintaining the customer’s place of primary use. The home service provider shall be entitled to rely on the applicable residential or business street address supplied by such customer, if the home service provider’s reliance is in good faith; and the home service provider shall be held harmless from liability for any additional taxes based on a different determination of the place of primary use for taxes that are customarily passed on to the customer as a separate itemized charge. A home service provider shall be allowed to treat the address used for purposes of the tax levied by this chapter for any customer under a service contract in effect on August 1, 2002, as that customer’s place of primary use for the remaining term of such service contract or agreement, excluding any extension or renewal of such service contract or agreement. Month-to-month services provided after the expiration of a contract shall be treated as an extension or renewal of such contract or agreement.

      B. If the commissioner determines that the address used by a home service provider as a customer’s place of primary use does not meet the definition of the term “place of primary use” as defined in subitem a.A. of this item 3, the commissioner shall give binding notice to the home service provider to change the place of primary use on a prospective basis from the date of notice of determination; however, the customer shall have the opportunity, prior to such notice of determination, to demonstrate that such address satisfies the definition.

      C. The department has the right to collect any taxes due directly from the home service provider’s customer that has failed to provide an address that meets the definition of the term “place of primary use” which resulted in a failure of tax otherwise due being remitted.

      b. A sale of postpaid calling service is sourced to the origination point of the telecommunications signal as first identified by either:

      A. The seller’s telecommunications system; or

      B. Information received by the seller from its service provider, where the system used to transport such signals is not that of the seller.

      c. A sale of a prepaid calling service or prepaid wireless calling service shall be subject to the tax imposed by this paragraph if the sale takes place in this state. If the customer physically purchases a prepaid calling service or prepaid wireless calling service at the vendor’s place of business, the sale is deemed to take place at the vendor’s place of business. If the customer does not physically purchase the service at the vendor’s place of business, the sale of a prepaid calling card or prepaid wireless calling card is deemed to take place at the first of the following locations that applies to the sale:

      A. The customer’s shipping address, if the sale involves a shipment;

      B. The customer’s billing address;

      C. Any other address of the customer that is known by the vendor; or

      D. The address of the vendor, or alternatively, in the case of a prepaid wireless calling service, the location associated with the mobile telephone number.

      4. A sale of a private communication service is sourced as follows:

      a. Service for a separate charge related to a customer channel termination point is sourced to each level of jurisdiction in which such customer channel termination point is located.

      b. Service where all customer termination points are located entirely within one (1) jurisdiction or levels of jurisdiction is sourced in such jurisdiction in which the customer channel termination points are located.

      c. Service for segments of a channel between two (2) customer channel termination points located in different jurisdictions and which segments of a channel are separately charged is sourced fifty percent (50%) in each level of jurisdiction in which the customer channel termination points are located.

      d. Service for segments of a channel located in more than one (1) jurisdiction or levels of jurisdiction and which segments are not separately billed is sourced in each jurisdiction based on the percentage determined by dividing the number of customer channel termination points in such jurisdiction by the total number of customer channel termination points.

      5. A sale of ancillary services is sourced to the customer’s place of primary use.

      1. “Air-to-ground radiotelephone service” means a radio service, as that term is defined in 47 CFR 22.99, in which common carriers are authorized to offer and provide radio telecommunications service for hire to subscribers in aircraft.

      2. “Call-by-call basis” means any method of charging for telecommunications services where the price is measured by individual calls.

      3. “Communications channel” means a physical or virtual path of communications over which signals are transmitted between or among customer channel termination points.

      4. “Customer” means the person or entity that contracts with the seller of telecommunications services. If the end user of telecommunications services is not the contracting party, the end user of the telecommunications service is the customer of the telecommunications service. Customer does not include a reseller of telecommunications service or for mobile telecommunications service of a serving carrier under an agreement to serve the customer outside the home service provider’s licensed service area.

      5. “Customer channel termination point” means the location where the customer either inputs or receives the communications.

      6. “End user” means the person who utilizes the telecommunications service. In the case of an entity, “end user” means the individual who utilizes the service on behalf of the entity.

      7. “Home service provider” has the meaning ascribed to such term in Section 124(5) of Public Law 106-252 (Mobile Telecommunications Sourcing Act).

      8. “Mobile telecommunications service” has the meaning ascribed to such term in Section 124(7) of Public Law 106-252 (Mobile Telecommunications Sourcing Act).

      9. “Place of primary use” means the street address representative of where the customer’s use of the telecommunications service primarily occurs, which must be the residential street address or the primary business street address of the customer. In the case of mobile telecommunications services, the place of primary use must be within the licensed service area of the home service provider.

      10. “Post-paid calling service” means the telecommunications service obtained by making a payment on a call-by-call basis either through the use of a credit card or payment mechanism such as a bank card, travel card, credit card or debit card, or by charge made to a telephone number which is not associated with the origination or termination of the telecommunications service. A post-paid calling service includes a telecommunications service, except a prepaid wireless calling service that would be a prepaid calling service except it is not exclusively a telecommunications service.

      11. “Prepaid calling service” means the right to access exclusively telecommunications services, which must be paid for in advance and which enables the origination of calls using an access number or authorization code, whether manually or electronically dialed, and that is sold in predetermined units or dollars of which the number declines with use in a known amount.

      12. “Prepaid wireless calling service” means a telecommunications service that provides the right to utilize mobile wireless service as well as other nontelecommunications services, including the download of digital products delivered electronically, content and ancillary service, which must be paid for in advance that is sold in predetermined units or dollars of which the number declines with use in a known amount.

      13. “Private communication service” means a telecommunications service that entitles the customer to exclusive or priority use of a communications channel or group of channels between or among termination points, regardless of the manner in which such channel or channels are connected, and includes switching capacity, extension lines, stations and any other associated services that are provided in connection with the use of such channel or channels.

      14. “Service address” means:

      a. The location of the telecommunications equipment to which a customer’s call is charged and from which the call originates or terminates, regardless of where the call is billed or paid.

      b. If the location in subitem a of this item 14 is not known, the origination point of the signal of the telecommunications services first identified by either the seller’s telecommunications system or in information received by the seller from its service provider, where the system used to transport such signals is not that of the seller.

      c. If the location in subitems a and b of this item 14 are not known, the location of the customer’s place of primary use.

      1. Upon every person providing services in this state, there is hereby levied, assessed and shall be collected:
      2. A person, upon proof that he has paid a tax in another state on an event described in subparagraph (i) of this paragraph (d), shall be allowed a credit against the tax imposed in this paragraph (d) on interstate telecommunications service charges to the extent that the amount of such tax is properly due and actually paid in such other state and to the extent that the rate of sales tax imposed by and paid in such other state does not exceed the rate of sales tax imposed by this paragraph (d).
      3. Charges by one (1) telecommunications provider to another telecommunications provider holding a permit issued under Section 27-65-27 for services that are resold by such other telecommunications provider, including, but not limited to, access charges, shall not be subject to the tax levied pursuant to this paragraph (d).
      4. For purposes of this paragraph (d):
      5. For purposes of paragraph (d), the following sourcing rules shall apply:
      6. For purposes of subparagraph (v) of this paragraph (d):
      7. 1. For purposes of this subparagraph (vii), “bundled transaction” means a transaction that consists of distinct and identifiable properties or services which are sold for a single nonitemized price but which are treated differently for tax purposes.

      2. In the case of a bundled transaction that includes telecommunications services, ancillary services, Internet access, or audio or video programming services taxed under this chapter in which the price of the bundled transaction is attributable to properties or services that are taxable and nontaxable, the portion of the price that is attributable to any nontaxable property or service shall be subject to the tax unless the provider can reasonably identify that portion from its books and records kept in the regular course of business.

      3. In the case of a bundled transaction that includes telecommunications services, ancillary services, Internet access, audio or video programming services subject to tax under this chapter in which the price is attributable to properties or services that are subject to the tax but the tax revenue from the different properties or services are dedicated to different funds or purposes, the provider shall allocate the price among the properties or services:

      a. By reasonably identifying the portion of the price attributable to each of the properties and services from its books and records kept in the regular course of business; or

      b. Based on a reasonable allocation methodology approved by the department.

      4. This subparagraph (vii) shall not create a right of action for a customer to require that the provider or the department, for purposes of determining the amount of tax applicable to a bundled transaction, allocate the price to the different portions of the transaction in order to minimize the amount of tax charged to the customer. A customer shall not be entitled to rely on the fact that a portion of the price is attributable to properties or services not subject to tax unless the provider elects, after receiving a written request from the customer in the form required by the provider, to provide verifiable data based upon the provider’s books and records that are kept in the regular course of business that reasonably identifies the portion of the price attributable to the properties or services not subject to the tax.

  1. Persons making sales to consumers of electricity, current, power, natural gas, liquefied petroleum gas or other fuel for residential heating, lighting or other residential noncommercial or nonagricultural use or sales of potable water for residential, noncommercial or nonagricultural use shall indicate on each statement rendered to customers that such charges are exempt from sales taxes.
  2. There is hereby levied, assessed and shall be paid on transportation charges on shipments moving between points within this state when paid directly by the consumer, a tax equal to the rate applicable to the sale of the property being transported. Such tax shall be reported and paid directly to the Department of Revenue by the consumer.

HISTORY: Codes, 1942, § 10109; Laws, 1932, chs. 90, 91; Laws, 1934, ch. 119; Laws, 1936, ch. 158; Laws, 1944, ch. 129, § 2; Laws, 1955, Ex Sess, ch. 109, § 10; Laws, 1956, ch. 419, § 3; Laws, 1958, ch. 574, § 7; Laws, 1964, ch. 531, § 3; Laws, 1968, ch. 588, § 4; Laws, 1972, ch. 506, § 2; Laws, 1978, ch. 490, §§ 1, 2; Laws, 1979, ch. 302, § 7; Laws, 1982, Ex Sess, ch. 17, § 37; Laws, 1983, 2nd Ex Sess, ch. 6, § 6; Laws, 1984, 1st Ex Sess, Ch. 10, § 4; Laws, 1985, ch. 351, § 2; Laws, 1992, ch. 419, § 4; Laws, 1993, ch. 473, § 1; Laws, 1997, ch. 536, § 2; Laws, 1998, ch. 519, § 1; Laws, 2000, ch. 303, § 6; Laws, 2001, ch. 464, § 1; Laws, 2002, ch. 520, § 1; Laws, 2004, ch. 306, § 1; Laws, 2005, 3rd Ex Sess, ch. 1, § 64; Laws, 2006, ch. 461, § 1; Laws, 2007, ch. 329, § 1; Laws, 2009, ch. 475, § 1; Laws, 2012, ch. 507, § 1; Laws, 2013, ch. 310, § 1; Laws, 2013, ch. 537, § 2, eff from and after July 1, 2014.

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected an error in a statutory reference. The reference in (1)(e)(v)3.a.B to “the paragraph” was changed to “sub-item a.A of this item 3” so that “as defined in the paragraph” reads “as defined in sub-item a.A of this item 3.” The Joint Committee ratified this correction at its August 5, 2008, meeting.

Section 1 of Chapter 310, Laws of 2013, effective from and after July 1, 2013 (approved March 7, 2013), amended this section. Section 2 of Chapter 537, Laws of 2013, effective from and after July 1, 2014 (approved April 23, 2013), also amended this section. As set out above, this section reflects the language of Section 2 of Chapter 537, Laws of 2013, which contains language that specifically provides that it supersedes §27-65-19 as amended by Chapter 310, Laws of 2013.

Editor’s Notes —

Laws of 1992, ch. 419, was vetoed by the Governor on May 3, 1992. The veto was overridden by the State Senate and House of Representatives on May 4, 1992.

Laws of 1992, ch. 419, § 34, effective from and after July 1, 1992, provides as follows:

“SECTION 34. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income, sales and use tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income, sales and use tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws”

Laws of 2000, ch. 303, §§ 11 and 12, effective July 1, 2000, provide:

“SECTION 11. If any material provision of this act is declared to be void, or if for any reason is declared to be invalid or of no effect, the remaining provisions of this act shall be void and of no effect.

“SECTION 12. Section 6 of this act shall be effective with respect to taxable services reflected on bills submitted by telecommunications service providers to their customers which are dated on or after July 1, 2000, regardless of when such services are provided. Section 9 of this act shall take effect and be in force from and after January 1, 2001. The remaining provisions of this act shall take effect and be in force from and after July 1, 2000.”

Laws of 2001, ch. 464, § 2, effective March 23, 2001, provides:

“SECTION 2. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the sales tax laws amended by this act prior to the date on which such amendments become effective whether such assessments, appeals, suits, claims or actions have been begun before the date on which such amendments become effective or begun thereafter, and the provisions of sales tax laws are expressly continued in full force, effect and operation for the purposes of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws prior to the date on which such amendments become effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 2002, ch. 520, § 5 effective July 1, 2002, provides that §§ 1 and 4 of the act shall apply only to customer bills issued after August 1, 2002.

Laws of 2004, ch. 306 § 2, effective July 1, 2004, provides:

“SECTION 2. This act shall be effective with respect to services reflected on bills submitted by telecommunications service providers to their customers which are dated on or after July 1, 2004, regardless of when such services are provided.”

Laws of 2009, ch. 475, § 2, effective July 1, 2009, provides:

“SECTION 2. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the sales tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the sales tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 2012, ch. 507, § 2, effective from and after July 1, 2012, provides:

“SECTION 2. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the sales tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the sales tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 2013, ch. 310, § 2, effective July 1, 2013, provides:

“SECTION 2. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the sales tax laws before the date on which this act becomes effective [July 1, 2013], whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the sales tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 2013, ch. 537, § 6, as amended by Laws of 2014, ch. 530, § 41, effective July 1, 2014, provides:

“SECTION 6. (1) Except as otherwise provided in subsection (2) of this section, nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the sales tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the sales tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.

“(2) The exemptions authorized in Section 1 of this act shall apply to all sales billed by the provider from and after July 1, 2014.”

Amendment Notes —

The 2004 amendment rewrote (1)(b); and added (1)(h).

The 2005 amendment, 3rd Ex Sess, ch. 1, inserted “technology intensive enterprise meeting the criteria provided for in Section 27-65-17(1)(f)” following “custom processor” in (1)(b).

The 2006 amendment inserted “the tax imposed on natural gas under this paragraph shall not exceed Ten and One-half Cents (10.5¢) per one thousand (1,000) cubic feet and” preceding “sales of fuel used to produce” near the end of (1)(b).

The 2007 amendment rewrote the section, incorporating the provisions of former (1)(e) through (h) into present (1)(e), and adding definitions regarding the telecommunication industry.

The 2009 amendment added (1)(c)(ii).

The 2012 amendment inserted the (1)(a)(i) designator and added (1)(a)(ii); substituted “Department of Revenue” for “State Tax Commission” at the end of (3); and substituted “department” for “commission” and made minor stylistic changes throughout the section.

The first 2013 amendment (ch. 310), effective July 1, 2013, added (1)(c)(iii).

The second 2013 amendment (ch. 537), effective July 1, 2014, in (1), rewrote and combined former (b) and (c)(ii) into present (b)(i), deleted former (c)(i), redesignated former (c)(iii) as (b)(ii), redesignated former (d) and (e) as (c) and (d), and substituted “this paragraph (d)” for “this paragraph (e)” everywhere it appears.

Cross References —

City utility tax law, see §§21-33-201 et seq.

Tax exemption of commodities in interstate commerce, see §27-31-13.

Gasoline and motor fuel taxes, see §27-55-1 et seq.

Liquefied compressed gas tax, see §27-59-1 et seq.

Collection of tax, see §27-65-31.

Distribution of taxes collected, see §27-65-75.

Governmental exemptions from sales tax, see §27-65-105.

Utility exemptions from sales tax, see §27-65-107.

Other exemptions from sales tax, see §27-65-111.

Use taxes generally, see §27-67-1 et seq.

Levy and collection of use taxes on tangible personal property, see §§27-67-5 through27-67-7.

Motor carriers, generally, see §77-7-1 et seq.

Federal Aspects—

Mobile Telecommunications Sourcing Act generally, see 4 USCS §§ 116 through 126.

RESEARCH REFERENCES

ALR.

Cable Television Equipment or Services as Subject to Sales or Use Tax. 23 A.L.R. 6th 165.

Validity, Construction, and Application of Sales, Use, and Utility Taxes on Retail Transactions of Internet Sellers and Internet Access Providers. 30 A.L.R.6th 341.

JUDICIAL DECISIONS

1. Validity.

2. Construction and application.

1. Validity.

The tax imposed by this section upon the privilege of doing business in state when applied to interstate activity (transportation by a motor carrier in Mississippi to Mississippi dealers of automobiles manufactured outside Mississippi) did not violate the Commerce Clause where there was a substantial nexus with the taxing state, and where the tax was fairly apportioned, did not discriminate against interstate commerce, and was fairly related to services provided by the state. Complete Auto Transit, Inc. v. Brady, 430 U.S. 274, 97 S. Ct. 1076, 51 L. Ed. 2d 326, 1977 U.S. LEXIS 56 (U.S. 1977).

State taxes may be validly levied on corporations which carry on local activities sufficiently separate from interstate commerce, even though such taxes amount to the same as if levied on the interstate business itself. McKeigney v. Dunn Bros., Inc., 224 Miss. 762, 80 So. 2d 802, 1955 Miss. LEXIS 538 (Miss. 1955).

Even though the business of operating an intrastate pipeline is interstate commerce, state statute (Mississippi Code 1942, §§ 10105, 10109) imposing a tax measured by gross receipts from the operation of such a pipeline which is wholly within the state is not invalidated by the commerce clause of the federal constitution, where the tax does not discriminate against interstate commerce in favor of competing intrastate commerce of like character, the nature of the subject of taxation makes apportionment unnecessary, there is no attempt to tax interstate activities carried on outside the state’s borders, and no other state can repeat the tax. Interstate Oil Pipe Line Co. v. Stone, 337 U.S. 662, 69 S. Ct. 1264, 93 L. Ed. 1613, 1949 U.S. LEXIS 2952 (U.S. 1949).

A state statute is not invalidated by the commerce clause of the federal constitution merely because it imposes a direct tax on the privilege of engaging in interstate commerce. Interstate Oil Pipe Line Co. v. Stone, 337 U.S. 662, 69 S. Ct. 1264, 93 L. Ed. 1613, 1949 U.S. LEXIS 2952 (U.S. 1949).

A state franchise, privilege or excise tax on intrastate business does not offend the commerce clause of the federal constitution, even though the taxpayer conducts interstate as well as intrastate business and the tax is measured by property or receipts which are used in or attributable to interstate business. Interstate Oil Pipe Line Co. v. Stone, 337 U.S. 662, 69 S. Ct. 1264, 93 L. Ed. 1613, 1949 U.S. LEXIS 2952 (U.S. 1949).

2. Construction and application.

Telephone company held not liable for privilege tax measured by gross receipts from service charges, in respect of bills paid by governmental agencies to which tax was not added as a separate charge, where treated for rate-making purposes as an operating expense. Monaghan v. Southern Bell Tel. & Tel. Co., 242 Miss. 611, 136 So. 2d 198, 1962 Miss. LEXIS 575 (Miss. 1962).

As distinguished from the paragraph imposing a tax “upon every person engaging or continuing within this state in the business of operating an express business, transporting freight or passengers from one point to another in this state,” the subsequent paragraph levying a tax “upon every person engaging or continuing within this state in the business of operating motor vehicles on the public highways of this state for the transportation of persons or property for compensation or hire,” applies to the operation of motor vehicles for the transportation of persons or property for compensation or hire on the public highways of the state, and is not limited merely by such transportation from one point in the state to another. McKeigney v. Dunn Bros., Inc., 224 Miss. 762, 80 So. 2d 802, 1955 Miss. LEXIS 538 (Miss. 1955).

In an action by motor carrier to recover amount of sales tax paid on gross income from operation within the state where the parties confined their argument to one paragraph of this section [Code 1942, § 10109], this did not preclude the supreme court from considering the entire section. McKeigney v. Dunn Bros., Inc., 224 Miss. 762, 80 So. 2d 802, 1955 Miss. LEXIS 538 (Miss. 1955).

Where a motor carrier carried pipe from railroad head to the buyer’s pipeline right of way, this was an activity wholly within the state and the gross income was subject to sales tax of 2 percent, notwithstanding the fact that the carrier had a certificate of public convenience and necessity for interstate and foreign commerce. McKeigney v. Dunn Bros., Inc., 224 Miss. 762, 80 So. 2d 802, 1955 Miss. LEXIS 538 (Miss. 1955).

Any reasonable doubt as to whether the business done by the taxpayer can be detached in its main and essential feature as a local activity must be resolved in favor of taxpayer in connection with requirements that when the taxpayer is relying upon an exemption the claim of non-liability is to be clearly sustained under the proven facts in the light of the burden of proof resting upon the taxpayer to establish that the case comes within such exemption. Interstate Oil Pipe Line Co. v. Stone, 203 Miss. 715, 35 So. 2d 73, 1948 Miss. LEXIS 316 (Miss. 1948), aff'd, 337 U.S. 662, 69 S. Ct. 1264, 93 L. Ed. 1613, 1949 U.S. LEXIS 2952 (U.S. 1949).

The tax imposed hereby is not a tax on a commodity in transit, nor is it a direct tax upon gross receipts; but it is a tax on a local business of operating a pipe line, measured by the percentage of gross receipts derived therefrom. Interstate Oil Pipe Line Co. v. Stone, 203 Miss. 715, 35 So. 2d 73, 1948 Miss. LEXIS 316 (Miss. 1948), aff'd, 337 U.S. 662, 69 S. Ct. 1264, 93 L. Ed. 1613, 1949 U.S. LEXIS 2952 (U.S. 1949).

Transportation of oil from places within the state to destinations outside the state, either by interstate trunk pipelines or railroads, on a continuous journey, constitutes that character of commerce “which the State of Mississippi is prohibited from taxing under the Constitution of the United States.” Interstate Oil Pipe Line Co. v. Stone, 203 Miss. 715, 35 So. 2d 73, 1948 Miss. LEXIS 316 (Miss. 1948), aff'd, 337 U.S. 662, 69 S. Ct. 1264, 93 L. Ed. 1613, 1949 U.S. LEXIS 2952 (U.S. 1949).

This statute [Code 1942, § 10109] was designed only for the purpose of taxing the privilege of operating a pipeline for transporting oil from one point to another in the state, where it is then delivered to an interstate carrier prior to the beginning of its ultimate passage to a foreign state in interstate commerce. Interstate Oil Pipe Line Co. v. Stone, 203 Miss. 715, 35 So. 2d 73, 1948 Miss. LEXIS 316 (Miss. 1948), aff'd, 337 U.S. 662, 69 S. Ct. 1264, 93 L. Ed. 1613, 1949 U.S. LEXIS 2952 (U.S. 1949).

Neither the form of contract, nor method of billing is controlling on the question of whether a pipeline company was employed to do more than render a local service for the owner of oil by pumping the same out of its leased tanks into its pipeline from which it was later pumped and loaded by such company into railroad tank cars to be started on its ultimate interstate passage. Interstate Oil Pipe Line Co. v. Stone, 203 Miss. 715, 35 So. 2d 73, 1948 Miss. LEXIS 316 (Miss. 1948), aff'd, 337 U.S. 662, 69 S. Ct. 1264, 93 L. Ed. 1613, 1949 U.S. LEXIS 2952 (U.S. 1949).

Gross income of business done in transporting oil from one point to another in the state through the local gathering systems of a pipeline company and in loading the oil into railroad tank cars for shipment out of the state, was not derived from interstate commerce within the exemption of this section [Code 1942, § 10109], notwithstanding that the company received the oil under a tender of shipment showing the consignee and ultimate destination of the oil to be outside the state, and that company obtained from the railroad company for the owner a bill of lading at the time the oil was delivered to such railroad. Interstate Oil Pipe Line Co. v. Stone, 203 Miss. 715, 35 So. 2d 73, 1948 Miss. LEXIS 316 (Miss. 1948), aff'd, 337 U.S. 662, 69 S. Ct. 1264, 93 L. Ed. 1613, 1949 U.S. LEXIS 2952 (U.S. 1949).

§ 27-65-20. Selling machinery, etc. used in operation of structures, facilities and land acquired and operated pursuant to Chapter 9, Title 59.

Upon every person engaging or continuing within this state in the business of selling machinery, machine parts and/or equipment to an operator or lessee of any structures, facilities and lands acquired and operated or leased pursuant to any of the provisions of Chapter 9, Title 59, Mississippi Code of 1972, which machinery, machine parts and/or equipment is to be located on and used exclusively and directly in the operation of such structures, facilities and lands, there is hereby levied, assessed and shall be collected a tax equal to one and one-half percent (11/2%) of the gross proceeds of such retail sales of the business.

HISTORY: Laws, 1990, 1st Ex Sess, ch. 71, § 21, eff from and after passage (approved June 30, 1990).

Editor’s Notes —

Laws of 1990, 1st Ex. Sess., ch. 71, § 21, effective June 30, 1990, contained identical language to this section and was codified as §27-65-24. Because it was a duplication of this section, §27-65-24 has been deleted from the Code at the direction of the Co-counsel of the Joint Legislative Committee on Compilation, Revision and Publication of Legislation.

Laws of 1990 1st Ex Sess, ch. 71, § 25, effective June 30, 1990, provides as follows:

“SECTION 25. Nothing in Sections 21 through 23 of this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the Mississippi Sales and Use Tax Laws prior to the effective date of this act, whether such assessments, appeals, suits, claims or actions shall have been begun before such date or shall thereafter be begun; and the provisions of the aforesaid statutes and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant thereunder prior to the effective date of this act, or the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

Cross References —

Use taxes generally, see §27-67-1 et seq.

Levy and collection of use taxes on tangible personal property, see §§27-67-5 through27-67-7.

§ 27-65-21. Contracting, etc.

    1. (i) Upon every person engaging or continuing in this state in the business of contracting or performing a contract or engaging in any of the activities, or similar activities, listed below for a price, commission, fee or wage, there is hereby levied, assessed and shall be collected a tax equal to three and one-half percent (3-1/2%) of the total contract price or compensation received, including all charges related to the contract such as finance charges and late charges, from constructing, building, erecting, repairing, grading, excavating, drilling, exploring, testing or adding to any building, highway, street, sidewalk, bridge, culvert, sewer, irrigation or water system, drainage or dredging system, levee or levee system or any part thereof, railway, reservoir, dam, power plant, electrical system, air-conditioning system, heating system, transmission line, pipeline, tower, dock, storage tank, wharf, excavation, grading, water well, any other improvement or structure or any part thereof when the compensation received exceeds Ten Thousand Dollars ($10,000.00). Such activities shall not include constructing, repairing or adding to property which retains its identity as personal property. The tax imposed in this section is levied upon the prime contractor and shall be paid by him.
      1. Amounts included in the contract price or compensation received representing the sale of manufacturing or processing machinery for a manufacturer or custom processor shall be taxed at the rate of one and one-half percent (1-1/2%) in lieu of the three and one-half percent (3-1/2%).
    2. The following shall be excluded from the tax levied by this section:

      1. The total contract price for the project exceeds the sum of One Hundred Million Dollars ($100,000,000.00); or

      2. The engineering services are performed by a professional engineer as defined in Section 73-13-3, who is the general or prime contractor.

      1. The contract price or compensation received for constructing, building, erecting, repairing or adding to any building, electrical system, air-conditioning system, heating system or any other improvement or structure which is used for or primarily in connection with a residence or dwelling place for human beings. Such residences shall include homes, mobile homes, summer cottages, fishing and hunting camp buildings and similar buildings, but shall not include apartment buildings, condominiums, hotels, motels, hospitals, nursing or retirement homes, tourist cottages or other commercial establishments.
      2. The portion of the total contract price attributable to design or engineering services if:
      3. The contract price or compensation received to restore, repair or replace a utility distribution or transmission system that has been damaged due to ice storm, hurricane, flood, tornado, wind, earthquake or other natural disaster if such restoration, repair or replacement is performed by the entity providing the service at its cost.
      4. The contract price or compensation received for constructing, building, erecting, repairing or adding to any building, facility or structure located at any refinery as defined in Section 27-65-24.
    3. Sales of materials and services for use in the activities hereby excluded from taxes imposed by this section, except services used in activities excluded pursuant to paragraph (b)(iii) of this subsection, shall be subject to taxes imposed by other sections in this chapter.
  1. Upon every person engaging or continuing in this state in the business of contracting or performing a contract of redrilling, or working over, or of drilling or completing an oil well or a gas well, regardless of whether such well is productive or nonproductive, for any valuable consideration, there is hereby levied, assessed and shall be collected a tax equal to three and one-half percent (3-1/2%) of the total contract price or compensation received when such compensation exceeds Ten Thousand Dollars ($10,000.00).

    The words, terms and phrases as used in this subsection shall have the meaning ascribed to them as follows:

    “Operator” – One who holds all or a fraction of the working or operating rights in an oil or gas lease, and is obligated for the costs of production either as a fee owner or under a lease or any other form of contract creating working or operating rights.

    “Bottom-hole contribution” – Money or property given to an operator for his use in the drilling of a well on property in which the payor has no interest. The contribution is payable whether the well is productive or nonproductive.

    “Dry-hole contribution” – Money or property given to an operator for his use in the drilling of a well on property in which the payor has no interest. Such contribution is payable only in the event the well is found to be nonproductive.

    “Turnkey drilling contract” – A contract for the drilling of a well which requires the driller to drill a well and, if commercial production is obtained, to equip the well to such stage that the lessee or operator may turn a valve and the oil will flow into a tank.

    “Total contract price or compensation received” – As related to oil and gas well contractors, shall include amounts received as compensation for all costs of performing a turnkey drilling contract; amounts received or to be received under assignment as dry-hole money or bottom-hole money; and shall mean and include anything of value received by the contractor as remuneration for services taxable hereunder. When the kind and amount of compensation received by the contractor is contingent upon production, the taxable amount shall be the total compensation receivable in the event the well is a dry hole. The taxable amount in the event of production when the contractor receives a production interest of an undetermined value in lieu of a fixed compensation shall be an amount equal to the compensation to the contractor if the well had been a dry hole.

  2. When the work to be performed under any contract is sublet by the prime contractor to different persons, or in separate contracts to the same persons, each such subcontractor performing any part of said work shall be liable for the amount of the tax which accrues on account of the work performed by such person when the tax heretofore imposed has not been paid upon the whole contract by the prime contractor.

    When a person engaged in any business on which a tax is levied in Section 27-65-23, also qualifies as a contractor, and contracts with the owner of any project to perform any services in excess of Ten Thousand Dollars ($10,000.00) herein taxed, such person shall pay the tax imposed by this section in lieu of the tax imposed by Section 27-65-23.

    Any person entering into any contract over Seventy-five Thousand Dollars ($75,000.00) as defined in this section shall, before beginning the performance of such contract or contracts, either pay the contractors’ tax in advance, together with any use taxes due under Section 27-67-5, or execute and file with the commissioner a good and valid bond in a surety company authorized to do business in this state, or with sufficient sureties to be approved by the commissioner conditioned that all taxes which may accrue to the State of Mississippi under this chapter, or under Section 27-67-5 and Section 27-7-5, will be paid when due. Such bonds shall be either (a) “job bonds” which guarantee payment when due of the aforesaid taxes resulting from performance of a specified job or activity regardless of date of completion; or (b) “blanket bonds” which guarantee payment when due of the aforesaid taxes resulting from performance of all jobs or activities taxable under this section begun during the period specified therein, regardless of date of completion. The payments of the taxes due or the execution and filing of a surety bond shall be a condition precedent to the commencing work on any contract taxed hereunder. Provided, that when any bond is filed in lieu of the prepayment of the tax under this section, that the tax shall be payable monthly on the amount received during the previous month, and any use taxes due shall be payable on or before the twentieth day of the month following the month in which the property is brought into Mississippi.

    Any person failing either to execute any bond herein provided, or to pay the taxes in advance, before beginning the performance of any contract shall be denied the right to perform such contract until he complies with such requirements, and the commissioner is hereby authorized to proceed either under Section 27-65-59, under Section 27-65-61 or by injunction to prevent any activity in the performance of such contract until either a satisfactory bond is executed and filed, or all taxes are paid in advance, and a temporary injunction enjoining the execution of such contract shall be granted without notice by any judge or chancellor now authorized by law to grant injunctions.

    Any person liable for a tax under this section may apply for and obtain a material purchase certificate from the commissioner which may entitle the holder to purchase materials and services that are to become a component part of the structure to be erected or repaired with no tax due. Provided, that the contractor applying for the contractor’s material purchase certificate shall furnish the Department of Revenue a list of all work sublet to others, indicating the amount of work to be performed, and the names and addresses of each subcontractor.

HISTORY: Codes, 1942, § 10110; Laws, 1934, ch. 119; Laws, 1936, ch. 158; Laws, 1942, ch. 122; Laws, 1944, ch. 129, § 3; Laws, 1950, ch. 530, § 2; Laws, 1955, Ex Sess, ch. 109, § 11; Laws, 1956, ch. 420, § 1; Laws, 1958, ch. 574, § 8; Laws, 1962, ch. 598, §§ 1, 3; Laws, 1964, ch. 532, § 2; Laws, 1968, ch. 588, § 5; Laws, 1982, ch. 442, § 1; Laws, 1984, ch. 458, § 1; Laws, 1985, ch. 351, § 3; Laws, 1987, ch. 432; Laws, 1996, ch. 503, § 2; Laws, 1997, ch. 320, § 1; Laws, 2005, ch. 434, § 1; Laws, 2007, ch. 442, § 1; Laws, 2010, ch. 449, § 3; Laws, 2011, ch. 452, § 2; Laws, 2014, ch. 472, § 2; Laws, 2015, ch. 440, § 1, eff from and after July 1, 2015.

Editor’s Notes —

Laws of 1992, ch. 421, § 1, effective July 1, 1992, provides as follows:

“SECTION 1. No municipal or county official shall issue a building permit to any person unless the person provides information satisfactory to the issuing official that the person complies with Section 27-65-21, Mississippi Code of 1972, or provides information satisfactory to the issuing official that the requirements of Section 27-65-21, Mississippi Code of 1972, do not apply to the person.”

Amendment Notes —

The 2005 amendment inserted “under Section 27-65-61” following “Section 27-65-59” in the next-to-last paragraph of (3).

The 2007 amendment, in the last sentence of (1)(b)(i), deleted “apartment buildings, condominiums” following “shall include homes,” and inserted “apartment buildings, condominiums” following “but shall not include.”

The 2010 amendment provided for two versions of the section; in both versions, substituted “commissioner” for “Chairman of the State Tax Commission” in the third paragraph of (3), and “Department of Revenue” for “State Tax Commission” in the last paragraph; and in the version effective through June 30, 2011, added (1)(b)(iv)..

The 2011 amendment deleted the automatic reverter provision, which would have been effective July 1, 2011.

The 2014 amendment, in (1)(b)(ii), inserted the paragraph 1 designation and added paragraph 2.

The 2015 amendment inserted “or completing” in the first sentence of (2).

Cross References —

Applicability of tax levied by this section to solid or hazardous waste treatment projects, see §17-17-131.

Income tax, see §27-7-1 et seq.

Person liable for tax levied under this section can apply for and obtain a “Material Purchase Certificate,” which entitles holder to purchase certain materials and services with no tax due, see §27-65-3.

Application of the term “wholesale sales” to §27-65-21, see §27-65-5.

Distribution of proceeds derived from contractor taxes levied under this section on contracts for construction or reconstruction of highways designated under §65-3-97, see §27-65-75.

Exclusion of tax revenue collected under this section in making monthly allocation and distribution of sales tax revenues to municipalities, see §27-65-75.

Industrial exemptions from sales tax, see §27-65-101.

Agricultural exemptions from sales tax, see §27-65-103.

Governmental exemptions from sales tax, see §27-65-105.

Utility exemptions from sales tax, see §27-65-107.

Tax related exemptions from sales tax, see §27-65-109.

Other exemptions from sales tax, see §27-65-111.

Applicability of tax to agriculture and industry program, see §57-3-33.

Applicability of this tax to mortgages, leases and purchases required to establish an industrial enterprise and financed by proceeds from bonds issued pursuant to chapter 10, title 57, Mississippi code of 1972, see §57-10-255.

Contractors’ tax imposed by this section as exception to tax exempt status of bonds issued to finance economic development projects, see §57-10-439.

Certain purchases made pursuant to Small Enterprise Development Finance Act not exempt from contractor’s tax imposed under this section, see §57-71-13.

OPINIONS OF THE ATTORNEY GENERAL

In accordance with Section 57-3-33, projects and property financed under the provisions of said chapter are exempt from all taxation except taxes levied pursuant to Section 27-65-21, Sections 37-57-105 and 37-59-23, and taxes levied pursuant to Section 27-39-329 when said tax is levied expressly “for school district purposes”; a tax levied under Section 37-29-141 for the support of junior (community) college districts is not for “school district purposes.” Beech, Mar. 17, 2006, A.G. Op. 06-0009.

Even though amounts representing the 3 1/2 percent contractor’s tax could have been included in a contractor’s bid and in the original contract amounts, and paid by a city when the work was performed, the city is not authorized to pay additional sums to the contractor after the work has been performed and payment obligations under the contracts have been met or in instances in which the claims are barred by the applicable statute of limitations. Odom, Apr. 21, 2006, A.G. Op. 06-0128.

The current corporate lessee of county-owned property first leased in 1963 under the old A. & I. statutes with exemption from ad valorem taxes for an unspecified period is entitled to an exemption for 10 years from the date the county approved assignment of the lease to that company. When the 10 years has already expired and the county erroneously omitted that leasehold from the tax assessment rolls for several years, the county may not assess back taxes. Approval by the county of sub-leases of the property is not an unlawful donation to a private party. Munn, March 9, 2007, A.G. Op. #07-00067, 2007 Miss. AG LEXIS 101.

RESEARCH REFERENCES

ALR.

Who is a “contractor” within statutes requiring the licensing of, or imposing a license tax upon, a “contractor” without specifying the kinds of contractors involved. 19 A.L.R.3d 1407.

JUDICIAL DECISIONS

I. Under Current Law.

1. Validity.

2. Construction and application, generally.

3. Particular applications.

4. —Oil and gas wells.

5. [Reserved for future use.]

II. Under Former §27-15-33.

6. Validity.

7. Construction and application.

I. Under Current Law.

1. Validity.

A tax based on the charge made without allocation, for services performed by a corporation in gathering data in Mississippi and interpreting them at the home office in another state, does not unconstitutionally burden interstate commerce. Monaghan v. Seismograph Service Corp., 236 Miss. 278, 108 So. 2d 721, 1959 Miss. LEXIS 318 (Miss.), cert. denied, 361 U.S. 35, 80 S. Ct. 137, 4 L. Ed. 2d 111, 1959 U.S. LEXIS 230 (U.S. 1959).

Where a foreign corporation was engaged in constructing pipelines, which was new construction work, and pipeline companies, which furnished the right of way and pipe, had not become instrumentalities of interstate commerce, a sales tax imposed upon the foreign corporation was not invalid as a direct burden on interstate commerce. Anderson Bros. Corp. v. Stone, 227 Miss. 26, 85 So. 2d 767, 1956 Miss. LEXIS 653 (Miss. 1956).

The local activity of a foreign corporation, not qualified to do business in the state as such, performed in the installation, adjustment and testing of certain air conditioning systems in buildings located in the state and constituting a substantial part of the performance of the contract for the sale of the machinery and equipment which it manufactured outside the state and shipped into the state in interstate commerce for use in air conditioning such buildings, was subject to the act imposed by the state statute; and the imposition of such tax was not a violation of the interstate commerce clause of the United States Constitution. Stone v. York Ice Machinery Corp., 193 Miss. 638, 10 So. 2d 380, 1942 Miss. LEXIS 145 (Miss. 1942).

2. Construction and application, generally.

Sureties upon contractors’ bonds under Miss. Code Ann. §27-65-21 were not entitled to notice of their principals’ deficiencies, audits, or assessments from the Mississippi State Tax Commission, as their right to notice did not arise until principals defaulted on paying the assessments under the language of the bonds and Miss. Code Ann. §27-65-57. Fid. & Guar. Ins. Co. v. Blount, 63 So.3d 453, 2011 Miss. LEXIS 163 (Miss. 2011).

Although a surety asserted that the holder of a payment bond lacked standing to bring suit against its own surety under Miss. Code Ann. §31-5-51(2), Miss. Code Ann. §27-65-21, not §31-5-51, was the statute applicable to the question of whether the surety was responsible for the payment of unpaid sales tax, and the court determined that the holder had standing to assert its claims. Nash Plumbing, Inc. v. Ohio Cas. Ins. Co., 2008 Bankr. LEXIS 2008 (Bankr. N.D. Miss. June 11, 2008).

Corporation’s contract fees for minor repairs performed on water and sewer systems were exempt from taxation because the systems were considered personal property. Blount v. ECO Res., Inc., 986 So. 2d 1052, 2008 Miss. App. LEXIS 276 (Miss. Ct. App.), cert. denied, 987 So. 2d 451, 2008 Miss. LEXIS 343 (Miss. 2008).

Personal property exemption in Miss. Code Ann. §27-65-21(1)(a)(i) does apply to repairs of water and sewer systems. Blount v. ECO Res., Inc., 2007 Miss. App. LEXIS 780 (Miss. Ct. App. Nov. 20, 2007), op. withdrawn, sub. op., 986 So. 2d 1052, 2008 Miss. App. LEXIS 276 (Miss. Ct. App. 2008).

A tax imposed by this section [Code 1942, § 10110] is imposed directly upon the prime contractor, who is liable for the payment of the tax even though parts of the work may be performed by the subcontractors. Anderson Bros. Corp. v. Stone, 227 Miss. 26, 85 So. 2d 767, 1956 Miss. LEXIS 653 (Miss. 1956).

Doubts in tax statutes should be resolved in favor of the taxpayer. Stone v. W. G. Nelson Exploration Co., 211 Miss. 199, 51 So. 2d 279, 1951 Miss. LEXIS 349 (Miss. 1951).

It is the local activity in doing the work insofar as a contractor does it, and for the protection afforded by the state during the progress thereof, that the statutory remuneration is exacted of a contractor. Cook v. Stone, 192 Miss. 219, 5 So. 2d 223, 1941 Miss. LEXIS 31 (Miss. 1941).

Where no one authorized to do so had invoked the action of the court on behalf of the state for the collection of excise taxes sought to be recovered in attachment proceedings, the court should not act sua sponte. City of Natchez v. Craig, 191 Miss. 567, 3 So. 2d 837, 1941 Miss. LEXIS 170 (Miss. 1941).

Where attachment proceedings in chancery was commenced by the state tax collector on behalf of the state against nonresident construction companies, wherein it was sought to make a municipality garnishee, to collect excise taxes claimed to be due from the defendant, to which the municipality was alleged to be indebted, a motion by the municipality to dismiss the proceedings as to it should not have been overruled, since the state collector was without authority to bring proceedings on behalf of the state to collect the tax. City of Natchez v. Craig, 191 Miss. 567, 3 So. 2d 837, 1941 Miss. LEXIS 170 (Miss. 1941).

Where the precise and only question presented for decision on appeal in a suit by the state tax collector, on behalf of the state to collect a gross income tax from a construction company, was whether a collector had any right or authority under the law to file or maintain the suit, or whether such right, so far as he was concerned, was vested exclusively in the chairman of the state tax commission, there was no occasion for decision as to whether the position of such chairman of the state tax commission, in refusing to give retroactive effect to new court decisions or to new opinions of the attorney general, any more than to new laws, was sound from a legal standpoint, or announced the correct policy that should have been pursued under the circumstances. Dunn Const. Co. v. Craig, 191 Miss. 682, 2 So. 2d 166, 3 So. 2d 834, 1941 Miss. LEXIS 127 (Miss. 1941).

3. Particular applications.

Chancery court properly granted a taxpayer’s motion for summary judgment in its action to determine the sales tax due on certain items because, while a business owner was required to charge and collect 7% sales tax on tangible personal property sold “insofar as practicable,” the taxpayer’s responsibility of charging any sales tax at the time of the sale was obviated if a contractor provided a valid material purchase certificate. Miss. Dep't of Revenue v. Hotel & Rest. Supply, 192 So.3d 942, 2016 Miss. LEXIS 106 (Miss. 2016).

When the issue was whether a surety was responsible for the payment of unpaid sales tax under a payment bond pursuant to Miss. Code Ann. §27-65-21, the resolution involved contract construction. Because material factual issues remained that needed to be developed through the presentation of evidence, summary judgment was not appropriate. Nash Plumbing, Inc. v. Ohio Cas. Ins. Co., 2008 Bankr. LEXIS 2008 (Bankr. N.D. Miss. June 11, 2008).

Refund of sales tax was partially ordered because the exemption under Miss. Code Ann. §27-65-21(1)(a)(i) applied to the repairs of water and sewer systems; moreover, there was substantial evidence to support the finding that repairs to underground pipes were real property, while other repairs to movable items were to personal property. Blount v. ECO Res., Inc., 2007 Miss. App. LEXIS 780 (Miss. Ct. App. Nov. 20, 2007), op. withdrawn, sub. op., 986 So. 2d 1052, 2008 Miss. App. LEXIS 276 (Miss. Ct. App. 2008).

The statute applied to a contract pursuant to which a bankruptcy debtor agreed to repair and convert a damaged tank barge into a replica of an 1860’s side wheeler river boat to be utilized as a floating casino as the contract anticipated and included permanently mooring the vessel to the land where the ship was to remain indefinitely and, therefore, the barge lost its identity as personal property and became an extension of the land. Mississippi State Tax Comm'n v. Superior Boat Works, Inc. (In re Superior Boat Works, Inc.), 246 B.R. 259, 2000 U.S. Dist. LEXIS 3146 (N.D. Miss. 2000).

A levee constitutes an “improvement or structure” within the meaning of § 57 (subsections (a) and (b)), chapter 120, Laws, 1940 (former enactment of Code 1942, § 9584), and consequently a contractor, who contracted with the War Department of the federal government for the building of a levee along the Mississippi River, was subject to the sales tax imposed by former enactment of this section [Code 1942, § 10110] (§ 2-e, chapter 119, Laws, 1934) on persons engaged “in the business of contracting, as defined in the privilege tax law of this state.” Stone v. Green, 199 Miss. 6, 23 So. 2d 542, 1945 Miss. LEXIS 264 (Miss. 1945).

Where a substantial portion of a contract for the sale, installation, adjustment and testing of machinery and equipment, manufactured by a foreign corporation outside the state and shipped into the state by interstate commerce, is performed in the state, as a condition precedent to its final acceptance by the purchaser, the contention of such corporation as to its non-liability for the taxes in question, if sustained, would work an unjust discrimination against those residing in the state who may undertake to manufacture and install machinery and equipment in connection with the project enumerated by the taxing statute and also where the materials for any of such projects are ordered and shipped in interstate commerce for manufacturers out of the state and assembled and installed by local residents who may be engaged in the business of contracting in the state and liable for the taxes in question. Stone v. York Ice Machinery Corp., 193 Miss. 638, 10 So. 2d 380, 1942 Miss. LEXIS 145 (Miss. 1942).

The construction of the grading, drainage structures and bridges on approximately eight miles of state highway, which was to be performed within two hundred and fifty days, did not constitute a “sale” to the state, and so exempt from privilege tax an ad interim payment, on the ground that final acceptance of the work and final payment therefor was not to be had until its completion. Cook v. Stone, 192 Miss. 219, 5 So. 2d 223, 1941 Miss. LEXIS 31 (Miss. 1941).

4. —Oil and gas wells.

The ordinary meaning of the language in this section excludes contracts solely for pit pumping from the favorable treatment established in the statute; thus, a contract solely for pit pumping is taxable under the higher rate established in §27-65-23 rather than the reduced rate provided for in this section. Buelow v. Kemp Co., 641 So. 2d 1226, 1994 Miss. LEXIS 383 (Miss. 1994).

The “dry hole” payment to a driller who, if a producing well results, is to have an interest therein, is not taxable as compensation for drilling, being a mere indemnity to cover part of his loss. Pool v. Monaghan, 242 Miss. 44, 133 So. 2d 519, 1961 Miss. LEXIS 528 (Miss. 1961).

This section [Code 1942, § 10110] was never intended to apply to one who drills for oil on his own land on which he holds an oil lease, and the dry hole contributions are made to partially indemnify him against the enormous loss that he knows in advance that he will sustain in the event the drilling results in a dry hole, which is a condition precedent to any obligation on the part of the owners of the adjoining lands or leases to pay the promised contributions. Stone v. W. G. Nelson Exploration Co., 211 Miss. 199, 51 So. 2d 279, 1951 Miss. LEXIS 349 (Miss. 1951).

This section [Code 1942, § 10110] which provides for tax above a certain compensation should apply only to one engaged in the business of contracting to drill the well for another contracting party at a fixed price, commission, fee or wage without regard to whether or not the drilling should result in a producing well. Stone v. W. G. Nelson Exploration Co., 211 Miss. 199, 51 So. 2d 279, 1951 Miss. LEXIS 349 (Miss. 1951).

Proposed contributions, for drilling a well, where the driller held the oil and gas leases, which were not to be paid unless the operation should result in a dry hole, were in the nature of indemnity and not part of contract price for drilling and therefore not taxable under this section [Code 1942, § 10110]. Stone v. W. G. Nelson Exploration Co., 211 Miss. 199, 51 So. 2d 279, 1951 Miss. LEXIS 349 (Miss. 1951).

Where a driller in good faith acquires a lease as owner in whole or part and drills a test well for oil thereon and receives contributions for others in the area to indemnify him against loss, the driller is not liable for the tax on the contributions so received. Stone v. W. G. Nelson Exploration Co., 211 Miss. 199, 51 So. 2d 279, 1951 Miss. LEXIS 349 (Miss. 1951).

5. [Reserved for future use.]

II. Under Former § 27-15-33.

6. Validity.

The local activity of a foreign corporation, not qualified to do business in the state, as such, performed in the installation, adjustment and testing of certain air conditioning systems in buildings located in the state and constituting a substantial part of the performance of the contract for the sale of the machinery and equipment which it manufactured outside the state and shipped into the state in interstate commerce for use in air conditioning such buildings, was subject to the tax imposed by previous similar enactment of this section 9484, Code 1942 (Laws 1935, extraordinary sess., § 57, subsection a, chap. 20); and the imposition of such tax was not a violation of the interstate commerce clause of the United States Constitution. Stone v. York Ice Machinery Corp., 193 Miss. 638, 10 So. 2d 380, 1942 Miss. LEXIS 145 (Miss. 1942).

7. Construction and application.

Payment of the contractor’s privilege tax by a foreign corporation did not relieve it of the requirement that it obtain a certificate of authority to do business from the secretary of state and, absent such certificate, the contractor was not entitled to sue in state court to enforce a construction lien. Town & Country Plumbing Co. v. Delta Real Estate Development, Inc., 357 So. 2d 126, 1978 Miss. LEXIS 2491 (Miss. 1978).

A levee constitutes an “improvement or structure” within the meaning of former similar enactment hereof (Laws, 1940, ch. 120, § 57(a, b)), and consequently a contractor, who contracted with the War Department of the federal government for the building of a levee along the Mississippi river, was subject to the privilege tax imposed on persons engaged in the business of contracting, as defined in the privilege tax law. Stone v. Green, 199 Miss. 6, 23 So. 2d 542, 1945 Miss. LEXIS 264 (Miss. 1945).

State tax collector, under statute giving him general authority to collect taxes (Code 1942, § 9174), had authority to maintain suit to collect contractor’s license fee and privilege tax on contract by nonresident corporation to construct an army camp within the state, notwithstanding statute imposing the tax provides that application for license should be made to tax commissioner and delegates the duty to such commissioner to collect the tax. Craig v. J. A. Jones Const. Co., 195 Miss. 378, 15 So. 2d 45, 1943 Miss. LEXIS 136 (Miss. 1943).

Neither subsection c or subsection f hereof, nor any other section of the privilege tax act designates the duty to collect the tax, or the right to enforce it by suit, as exclusive in the tax commissioner. Craig v. J. A. Jones Const. Co., 195 Miss. 378, 15 So. 2d 45, 1943 Miss. LEXIS 136 (Miss. 1943).

Where a substantial portion of a contract for the sale, installation, adjustment and testing of machinery and equipment, manufactured by a foreign corporation outside the state and shipped into the state by interstate commerce, is performed in the state, as a condition precedent to its final acceptance by the purchaser, the contention of such corporation as to its nonliability for the taxes in question, if sustained, would work an unjust discrimination against those residing in the state who may undertake to manufacture and install machinery and equipment in connection with the project enumerated by the taxing statute and also where the materials for any of such projects are ordered and shipped in interstate commerce for manufacturers out of the state and assembled and installed by local residents who may be engaged in the business of contracting in the state and liable for the taxes in question. Stone v. York Ice Machinery Corp., 193 Miss. 638, 10 So. 2d 380, 1942 Miss. LEXIS 145 (Miss. 1942).

§ 27-65-22. Amusements.

  1. Upon every person engaging or continuing in any amusement business or activity, which shall include all manner and forms of entertainment and amusement, all forms of diversion, sport, recreation or pastime, shows, exhibitions, contests, displays, games or any other and all methods of obtaining admission charges, donations, contributions or monetary charges of any character, from the general public or a limited or selected number thereof, directly or indirectly in return for other than tangible property or specific personal or professional services, whether such amusement is held or conducted in a public or private building, hotel, tent, pavilion, lot or resort, enclosed or in the open, there is hereby levied, assessed and shall be collected a tax equal to seven percent (7%) of the gross income received as admission, except as otherwise provided herein. In lieu of the rate set forth above, there is hereby imposed, levied and assessed, to be collected as hereinafter provided, a tax of three percent (3%) of gross revenue derived from sales of admission to publicly owned enclosed coliseums and auditoriums (except admissions to athletic contests between colleges and universities). There is hereby imposed, levied and assessed a tax of seven percent (7%) of gross revenue derived from sales of admission to events conducted on property managed by the Mississippi Veterans Memorial Stadium, which tax shall be administered in the manner prescribed in this chapter, subject, however, to the provisions of Sections 55-23-3 through 55-23-11.
  2. The operator of any place of amusement in this state shall collect the tax imposed by this section, in addition to the price charged for admission to any place of amusement, and under all circumstances the person conducting the amusement shall be liable for, and pay the tax imposed based upon the actual charge for such admission. Where permits are obtained for conducting temporary amusements by persons who are not the owners, lessees or custodians of the buildings, lots or places where the amusements are to be conducted, or where such temporary amusement is permitted by the owner, lessee or custodian of any place to be conducted without the procurement of a permit as required by this chapter, the tax imposed by this chapter shall be paid by the owner, lessee or custodian of such place where such temporary amusement is held or conducted, unless paid by the person conducting the amusement, and the applicant for such temporary permit shall furnish with the application therefor, the name and address of the owner, lessee or custodian of the premises upon which such amusement is to be conducted, and such owner, lessee or custodian shall be notified by the commission of the issuance of such permit, and of the joint liability for such tax.
  3. The tax imposed by this section shall not be levied or collected upon:
    1. Any admissions charged at any place of amusement operated by a religious, charitable or educational organization, or by a nonprofit civic club or fraternal organization (i) when the net proceeds of such admissions do not inure to any one or more individuals within such organization and are to be used solely for religious, charitable, educational or civic purposes; or (ii) when the entire net proceeds are used to defray the normal operating expenses of such organization, such as loan payments, maintenance costs, repairs and other operating expenses;
    2. Any admissions charged to hear gospel singing when promoted by a duly constituted local, bona fide nonprofit charitable or religious organization, irrespective of the fact that the performers and promoters are paid out of the proceeds of admissions collected, provided the program is composed entirely of gospel singing and not generally mixed with hillbilly or popular singing;
    3. Any admissions charged at any athletic games or contests between high schools or between grammar schools;
    4. Any admissions or tickets to or for baseball games between teams operated under a professional league franchise;
    5. Any admissions to county, state or community fairs, or any admissions to entertainments presented in community homes or houses which are publicly owned and controlled, and the proceeds of which do not inure to any individual or individuals;
    6. Any admissions or tickets to organized garden pilgrimages and to antebellum and historic houses when sponsored by an organized civic or garden club;
    7. Any admissions to any golf tournament held under the auspices of the Professional Golf Association or United States Golf Association wherein touring professionals compete, if such tournament is sponsored by a nonprofit association incorporated under the laws of the State of Mississippi where no dividends are declared and the proceeds do not inure to any individual or group;
    8. Any admissions to university or community college conference, state, regional or national playoffs or championships;
    9. Any admissions or fees charged by any county or municipally owned and operated swimming pools, golf courses and tennis courts other than sales or rental of tangible personal property;
    10. Any admissions charged for the performance of symphony orchestras, operas, vocal or instrumental artists in which professional or amateur performers are compensated out of the proceeds of such admissions, when sponsored by local music or charity associations, or amateur dramatic performances or professional dramatic productions when sponsored by a children’s dramatic association, where no dividends are declared, profits received, nor any salary or compensation paid to any of the members of such associations, or to any person for procuring or producing such performance;
    11. Any admissions or tickets to or for hockey games between teams operated under a professional league franchise;
    12. Any admissions or tickets to or for events sanctioned by the Mississippi Athletic Commission that are held within publicly owned enclosed coliseums and auditoriums;
    13. Guided tours on any navigable waters of this state, which include providing accommodations, guide services and/or related equipment operated by or under the direction of the person providing the tour, for the purposes of outdoor tourism;
    14. Any admissions to events held solely for religious or charitable purposes at livestock facilities, agriculture facilities or other facilities constructed, renovated or expanded with funds from the grant program authorized under Section 18 of Chapter 530, Laws of 1995; and
    15. 1. Which are open to the public and held in or on parks, lands or buildings which are publicly owned, leased, used and/or controlled by a municipality, or any agency thereof;

      2. Which are created and sponsored by the municipality, or an agency thereof; and

      3. The proceeds of which do not inure to the benefit of any individual or individuals; however,

      1. Adopting an ordinance requiring the levy and collection of the tax;

      2. Providing the Department of Revenue with a certified copy of the ordinance requiring the tax to be levied and assessed at least thirty (30) days prior to the effective date of the ordinance;

      1. Any admissions charged at events, activities or entertainments:
      2. The governing authorities of a municipality may require the tax imposed by this section to be levied and collected at events, activities or entertainments described in subparagraph (i) of this paragraph by:
      3. If the ordinance described in subparagraph (ii) of this paragraph is repealed, the municipality shall provide the Department of Revenue with a certified copy of the repeal of the ordinance at least thirty (30) days prior to the effective date of the repeal.

HISTORY: Laws, 1978, ch. 501, § 1; Laws, 1979, ch. 428, § 2; Laws, 1982, Ex Sess, ch. 17, § 38; Laws, 1983, 2nd Ex Sess, ch. 6, § 7; Laws, 1984, 1st Ex Sess, ch. 10, § 5; Laws, 1989, ch. 479, § 1; Laws, 1989, ch. 548, § 7; Laws, 1990, ch. 312, § 1; Laws, 1992, ch. 419, § 5; Laws, 1994, ch. 322, § 1; Laws, 1996, ch. 524, § 1; Laws, 1997, ch. 568, § 1; Laws, 2007, ch. 512, § 1; Laws, 2014, ch. 528, § 1, eff from and after July 1, 2014; Laws, 2018, ch. 435, § 1, eff from and after July 1, 2018.

Editor's Notes —

Laws of 1992, ch. 419, was vetoed by the Governor on May 3, 1992. The veto was overridden by the State Senate and House of Representatives on May 4, 1992.

Amendment Notes —

The 2007 amendment, in the next-to-last sentence of (1), inserted “(a)” preceding “publicly owned” and added “or (b) . . . Laws of 1995”; added ( l ); and made minor stylistic changes.

The 2014 amendment, in the second sentence in (1), deleted “(a)” preceding “publicly owned enclosed coliseums” and deleted “or (b) livestock facilities, agriculture facilities or other facilities constructed, renovated or expanded with funds from the grant program authorized under Section 18 of Chapter 530, Laws of 1995” at the end; added (3)(m) and (n), and made related changes.

The 2018 amendment added (3)(o) and made related changes.

OPINIONS OF THE ATTORNEY GENERAL

Tax imposed by this section is mandatory tax upon gross revenues from sale of admission to events held at stadium, and is collected for purpose of funding stadium operations. Orr, Apr. 21, 1993, A.G. Op. #93-0231.

Exceptions in this section are directed to places of amusement operated by listed organizations; exception is not applicable to events held by other entities at stadium. Orr, Apr. 21, 1993, A.G. Op. #93-0231.

RESEARCH REFERENCES

Am. Jur.

68 Am. Jur. 2d, Sales and Use Taxes § 61.

CJS.

86 C.J.S., Theaters and Shows §§ 18-22.

Lawyers' Edition.

Tax legislation as violating Federal Constitution’s First Amendment – Supreme Court cases. 103 L. Ed. 2d 951.

JUDICIAL DECISIONS

UNDER FORMER § 27-11-5

1. In general.

A private country club operating a golf course and swimming pool for the exclusive use of its members and their invited guests is not subject to the tax levied by this section [Code 1942, § 9057]. Back-Acres Country Club, Inc. v. Mississippi State Tax Com., 216 So. 2d 531, 1968 Miss. LEXIS 1239 (Miss. 1968).

The provision of Laws 1952, chapter 418 (Code 1942, § 9057 Recompiled) imposing an additional three per cent on each dollar of gross revenue derived from the sale of admission to any moving picture show belonging to a chain or group of more than ten shows does not violate the equal protection clause of the Fourteenth Amendment to the federal Constitution.State v. Paramount-Gulf Theatres, Inc., 226 Miss. 404, 84 So. 2d 403, 1956 Miss. LEXIS 411 (Miss. 1956).

Where a theater operator collected a tax from purchasers of the picture show tickets and turned the money over to the state treasury, and where no record was kept of individual purchasers, who paid the tax, to allow the movie operator to recover the tax would violate the doctrine against unjust enrichment. State v. Paramount-Gulf Theatres, Inc., 226 Miss. 404, 84 So. 2d 403, 1956 Miss. LEXIS 411 (Miss. 1956).

§ 27-65-23. Miscellaneous businesses.

Upon every person engaging or continuing in any of the following businesses or activities there is hereby levied, assessed and shall be collected a tax equal to seven percent (7%) of the gross income of the business, except as otherwise provided:

Air conditioning installation or repairs;

Automobile, motorcycle, boat or any other vehicle repairing or servicing;

Billiards, pool or domino parlors;

Bowling or tenpin alleys;

Burglar and fire alarm systems or services;

Car washing – automatic, self-service, or manual;

Computer software sales and services;

Cotton compresses or cotton warehouses;

Custom creosoting or treating, custom planing, custom sawing;

Custom meat processing;

Electricians, electrical work, wiring, all repairs or installation of electrical equipment;

Elevator or escalator installing, repairing or servicing;

Film developing or photo finishing;

Foundries, machine or general repairing;

Furniture repairing or upholstering;

Grading, excavating, ditching, dredging or landscaping;

Hotels (as defined in Section 41-49-3), motels, tourist courts or camps, trailer parks;

Insulating services or repairs;

Jewelry or watch repairing;

Laundering, cleaning, pressing or dyeing;

Marina services;

Mattress renovating;

Office and business machine repairing;

Parking garages and lots;

Plumbing or pipe fitting;

Public storage warehouses (There shall be no tax levied on gross income of a public storage warehouse derived from the temporary storage of tangible personal property in this state pending shipping or mailing of the property to another state.);

Refrigerating equipment repairs;

Radio or television installing, repairing, or servicing;

Renting or leasing personal property used within this state;

Services performed in connection with geophysical surveying, exploring, developing, drilling, producing, distributing, or testing of oil, gas, water and other mineral resources;

Shoe repairing;

Storage lockers;

Telephone answering or paging services;

Termite or pest control services;

Tin and sheet metal shops;

TV cable systems, subscription TV services, and other similar activities;

Vulcanizing, repairing or recapping of tires or tubes;

Welding; and

Woodworking or wood turning shops.

Income from services taxed herein performed for electric power associations in the ordinary and necessary operation of their generating or distribution systems shall be taxed at the rate of one percent (1%).

Income from services taxed herein performed on materials for use in track or track structures to a railroad whose rates are fixed by the Interstate Commerce Commission or the Mississippi Public Service Commission shall be taxed at the rate of three percent (3%).

Income from renting or leasing tangible personal property used within this state shall be taxed at the same rates as sales of the same property.

Persons doing business in this state who rent transportation equipment with a situs within or without the state to common, contract or private commercial carriers are taxed on that part of the income derived from use within this state. If specific accounting is impracticable, a formula may be used with approval of the commissioner.

A lessor may deduct from the tax computed on the rental income from tangible personal property a credit for sales or use tax paid to this state at the time of purchase of the specific personal property being leased or rented until such credit has been exhausted.

Charges for custom processing and repairing services may be excluded from gross taxable income when the property on which the service was performed is delivered to the customer in another state either by common carrier or in the seller’s equipment.

When a taxpayer performs unitary services covered by this section, which are performed both in intrastate and interstate commerce, the commissioner is hereby invested with authority to formulate in each particular case and to fix for such taxpayer in each instance formulae of apportionment which will apportion to this state, for taxation, that portion of the services which are performed within the State of Mississippi.

HISTORY: Codes, 1942, § 10111; Laws, 1932, chs. 90, 91; Laws, 1934, ch. 119; Laws, 1936, ch. 158; Laws, 1938, ch. 113; Laws, 1942, ch. 122; Laws, 1944, ch. 129, § 4; Laws, 1946, ch. 262, § 3; Laws, 1948, ch. 461, § 1; Laws, 1950, ch. 530, § 3; Laws, 1954, ch. 383; Laws, 1955, Ex Sess, ch. 109, § 12; Laws, 1956, ch. 421, § 1; Laws, 1958, ch. 574, § 9; Laws, 1962, ch. 599, §§ 1, 2; Laws, 1964, ch. 532, § 3; Laws, 1964, ch. 531, § 4; Laws, 1968, ch. 588, § 6; Laws, 1978, ch. 440, § 1; Laws, 1982, 1st Ex Sess, ch. 17, § 39; Laws, 1983, ch. 546, § 2; Laws, 1983, 2nd Ex Sess, ch. 6, § 8; Laws, 1984, ch. 458, § 2; Laws, 1984, 1st Ex Sess, ch. 10, § 6; Laws, 1985, ch. 351, § 4; Laws, 1988, ch. 491, § 1; Laws, 1992, ch. 419, § 6; Laws, 1997, ch. 489, § 1; Laws, 2001, ch. 309, § 1; Laws, 2005, ch. 486, § 1; Laws, 2006, ch. 498, § 1; Laws, 2007, ch. 526, § 2, eff from and after passage (approved Apr. 18, 2007.).

Editor’s Notes —

Laws of 1992, ch. 419, was vetoed by the Governor on May 3, 1992. The veto was overridden by the State Senate and House of Representatives on May 4, 1992.

Laws of 2001, ch. 309, § 1, amended this section to exempt from sales taxation the temporary storage of tangible personal property in Mississippi by public storage warehouses pending shipping or mailing of the property to another state.

Laws of 2001, ch. 309, § 2, effective July 1, 2001, provides:

“SECTION 2. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the sales tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the sales tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The 2005 amendment added “except the repairing or servicing of aircraft not registered in Mississippi engaged exclusively in the business of foreign or interstate transportation” in the third paragraph.

The 2006 amendment, in the third paragraph, deleted “aircraft” following “Automobile” and “of aircraft not registered in Mississippi engaged exclusively in the business of foreign or interstate transportation” from the end of the paragraph.

The 2007 amendment inserted “(as defined in Section 41-49-3)” following “Hotels”.

Cross References —

Exemption from amusement devices tax, see §27-27-11.

Application of the term “wholesale sales” to §27-65-23, see §27-65-5.

Payment of tax on contracting work in lieu of tax imposed on contractor by this section, see §27-65-21.

Definition of hotel or motel for purposes of certain taxes levied under authority of local and private laws, see §27-65-23.1.

Collection of tax, see §27-65-31.

Distribution of taxes collected, see §27-65-75.

Payment of sales tax directly to the commissioner under permits issued to manufacturers, utilities, and construction contractors, making purchases, see §27-65-93.

Industrial exemptions from sales tax, see §27-65-101.

Governmental exemptions from sales tax, see §27-65-105.

Other exemptions from sales tax, see §27-65-111.

Additional tax on persons engaging in business of renting motor vehicles, see §27-65-231.

Use taxes, see §27-67-1 et seq.

OPINIONS OF THE ATTORNEY GENERAL

Statute probably gives State Tax Commission sufficiently broad authority to impose sales tax on activity of drilling for and testing of soil and water samples to assess environmental contamination. Hall, March 23, 1994, A.G. Op. #94-0168.

RESEARCH REFERENCES

ALR.

Tax on hotel-motel room occupancy. 58 A.L.R.4th 274.

Sales and use taxes on sale or lease of mailing or customer list. 80 A.L.R.4th 1126.

Computer software or printout transactions as subject to state sales or use tax. 36 A.L.R.5th 133.

Cable Television Equipment or Services as Subject to Sales or Use Tax. 23 A.L.R. 6th 165.

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 176.

Lawyers’ Edition.

Validity, under commerce clause of Federal Constitution, of state tolls or taxes on, or affecting, interstate or foreign air carriers or passengers. 31 L. Ed. 2d 975.

Law Reviews.

1979 Mississippi Supreme Court Review: Miscellaneous. 50 Miss. L. J. 833, December 1979.

JUDICIAL DECISIONS

I. Under Current Law.

1. In general.

2. Particular applications.

3.-5. [Reserved for future use.]

II. Under Former Law.

6. In general.

I. Under Current Law.

1. In general.

Chancery court erred in concluding that the changes in Miss. Code Ann. §27-65-23 (Rev. 2010) created ambiguity where a notation at the bottom of the bill adopting the legislation was a nonsubstantive internal description used by the Legislature. Miss. Dep't of Revenue v. Heath, 185 So.3d 1052, 2015 Miss. App. LEXIS 368 (Miss. Ct. App. 2015), cert. denied, 185 So.3d 385, 2016 Miss. LEXIS 91 (Miss. 2016).

A “public storage warehouse” is a place where (1) the public (2) keeps and stores tangible personal property (3) for a fee (4) in the custody of a person operating a commercial business (5) where the customer does not have control, by rental of real property, of the facilities or the property stored therein. Mississippi State Tax Com. v. Vicksburg Terminal, Inc., 592 So. 2d 959, 1991 Miss. LEXIS 976 (Miss. 1991).

This section, which provides for a 6 percent tax on the gross income of a business which rents “transportation equipment with a situs within or without the State to common, contract or private commercial carriers,” and is taxed on that part of the income derived from use within the State, violates the Due Process Clause of the Fourteenth Amendment and the Commerce Clause of the United States Constitution because the tax is imposed on an activity without a substantial nexus within Mississippi. Marx v. Truck Renting & Leasing Asso., 520 So. 2d 1333, 1987 Miss. LEXIS 2855 (Miss. 1987), overruled in part, Commonwealth Brands v. Morgan, 110 So.3d 752, 2013 Miss. LEXIS 141 (Miss. 2013).

A contract between a taxpayer and an auditor, employed by the state tax commission, under which the latter agreed to assist the taxpayer in recovering sales taxes illegally collected in consideration of receiving one-third of the amounts recovered, was against public policy and void. Independent Linen Service Co. v. Sennett, 194 Miss. 366, 12 So. 2d 530, 1943 Miss. LEXIS 79 (Miss. 1943).

An auditor, employed by the state tax commission, could not recover on a contract with a taxpayer under which he agreed to assist the taxpayer to recover sales taxes illegally collected in consideration of one-third of the amounts recovered, on the ground that the taxpayer’s business was not taxable under the statute and therefore the state had wrongfully collected the tax and should have refunded it, since such question was not for the auditor’s decision but depended upon the interpretation given this section [Code 1942, § 10111] by the officers charged with the collection of the tax, subject, when challenged, to the approval of the courts. Independent Linen Service Co. v. Sennett, 194 Miss. 366, 12 So. 2d 530, 1943 Miss. LEXIS 79 (Miss. 1943).

2. Particular applications.

Undisputed facts presented by the Mississippi Department of Revenue (MDOR) showed that an assessment was made against debtor for sales tax, that debtor failed to appeal the assessment to the MDOR’s board of review, and that the MDOR recorded tax liens. Thus, the MDOR was entitled to a judgment as a matter of law that the indebtedness was nondischargeable in debtor’s bankruptcy case. Cooper v. Miss. Dep't of Revenue (In re Cooper), 2015 Bankr. LEXIS 3261 (Bankr. S.D. Miss. Sept. 25, 2015).

Bankruptcy debtor was liable for sales taxes as assessed by a state tax agency since the debtor engaged in business activities involving servicing and installing air conditioning and refrigeration units, the debtor failed to preserve invoices, the agency assessed the taxes based on available information, and the debtor failed to show that bank deposits were loans to rebut the presumption that the agency’s assessment was correct. Blalock v. Miss. Dep't of Rev. (In re Blalock), 537 B.R. 284, 2015 Bankr. LEXIS 3120 (Bankr. S.D. Miss. 2015).

The ordinary meaning of the language in §27-65-21 excludes contracts solely for pit pumping from the favorable treatment established in the statute; thus, a contract solely for pit pumping is taxable under the higher rate established in this section rather than the reduced rate provided for in §27-65-21. Buelow v. Kemp Co., 641 So. 2d 1226, 1994 Miss. LEXIS 383 (Miss. 1994).

A commercial business known in the trade as a “terminal company,” which contracted with its customers to “receive,” “store,” “reship,” and “handle” liquid petroleum products and which was “open to all” in that any customer that met its prices could contract for services, was a “public storage warehouse” within the meaning of this section. Mississippi State Tax Com. v. Vicksburg Terminal, Inc., 592 So. 2d 959, 1991 Miss. LEXIS 976 (Miss. 1991).

State did not violate First Amendment by extending generally applicable sales tax to cable television services while exempting print media from such tax. Leathers v. Medlock, 499 U.S. 439, 111 S. Ct. 1438, 113 L. Ed. 2d 494, 1991 U.S. LEXIS 2220 (U.S. 1991).

A business was a “public storage warehouse,” even though it had a “primary service” contract with a customer since the contract was not “exclusive” and the business could still provide its services to whomever wanted to pay the contract price. Mississippi State Tax Com. v. Vicksburg Terminal, Inc., 592 So. 2d 959, 1991 Miss. LEXIS 976 (Miss. 1991).

Taxpayers in the business of providing oil field services are required to include in gross income or total receipts the recovery of the costs of personal property used and consumed in providing the taxable service. McGowan v. Marx, 537 So. 2d 426, 1988 Miss. LEXIS 631 (Miss. 1988), vacated, 546 So. 2d 699, 1989 Miss. LEXIS 339 (Miss. 1989).

A five percent sales tax on the gross receipts of a launderette or coin operated laundry is collectible under this section and may continue to be so collected. Lambert v. Schilling, 451 So. 2d 773, 1984 Miss. LEXIS 1778 (Miss. 1984).

A company which had built a storage facility for the primary purpose of entering into an exclusive storage contract with another company for five years with an option to renew was not operating a “public” warehouse within the meaning of the statute and was not therefore subject to tax; such contract was a non-taxable lease as defined in Rule 67 of the State of Mississippi 1980 Sales and Use Tax Laws. Lambert v. Mississippi Limestone Corp., 405 So. 2d 131, 1981 Miss. LEXIS 2276 (Miss. 1981).

An assessment for sales taxes was properly imposed on the gross proceeds received by an oil company from oil field services rendered by it as co-owner/operator for other co-owners of various oil and gas properties in the state, which proceeds represented charges to the other co-owners for their proportionate share of the cost incurred in providing the oil field services, including a reasonable fee for supervision, even though the oil company contended that its main business was discovering, producing and marketing oil, gas and minerals, that its services as an operator in conjunction with co-owners was incidental to its main business, and that it was not permitted to make a profit on its oil field services, where the company received a benefit in its operation as co-owner/operator in that it was able to develop, produce and market oil, gas and minerals in an efficient operation, which involved less expense and waste to it; such benefit and advantage comes within the §27-65-9 definition of business. Brady v. Getty Oil Co., 376 So. 2d 186, 1979 Miss. LEXIS 2430 (Miss. 1979).

The assessment of a sales tax against the operator of a cable television system did not impose an unconstitutional burden on interstate commerce where all of the income upon which the tax could be imposed was derived within the state and the character of the operator’s business was such that it was not subject to the danger of burdensome cumulative taxation by other states. Rhoden v. Goodling Enterprises, Inc., 295 So. 2d 433, 1974 Miss. LEXIS 1502 (Miss. 1974).

A retailer engaged in the sale of tile in an installed condition is a retailer of tangible personal property subject to the tax under Code 1942, § 10108, and the fact that he was paid by the job, charging only one price for both tile and installation, was immaterial. Mississippi State Tax Com. v. Hinton, 218 So. 2d 740, 1969 Miss. LEXIS 1619 (Miss. 1969).

Where a lease of patented box making machine provided that lessees operating that machine should pay lessor four per cent of gross sales of patented box made and two per cent of gross sales of all other boxes made, the difference between four per cent of gross sales of patented boxes and two per cent of gross sales of unpatented boxes constituted royalty and therefore was not subject to the state sales tax. Stone v. Stapling Machines Co., 220 Miss. 470, 71 So. 2d 205, 1954 Miss. LEXIS 463 (Miss. 1954).

When patented box making machines, leased by foreign corporation for operation in the state, came to rest in the state for the purpose of manufacturing patented and unpatented boxes, the use or rent thereof became localized and they left the stream of interstate commerce. Stone v. Stapling Machines Co., 220 Miss. 470, 71 So. 2d 205, 1954 Miss. LEXIS 463 (Miss. 1954).

A hotel operator, who contracted with the United States government to supply lodging to army and air force recruits and agreed that the government would not be expected to pay the sales tax of such lodgings, was himself liable for the sales tax upon the lodgings so furnished. Edwards House Co. v. Stone, 216 Miss. 96, 61 So. 2d 663, 1952 Miss. LEXIS 620 (Miss. 1952).

Under statute levying a tax on the gross income from business of operating a hotel and also statute exempting from the general sales tax so much of the gross income as it derived from sales of tangible property to the United States government and so much thereof as it derived from charges for labor to the United States government, the furnishing of lodging in a hotel to the United States government is neither sale of tangible property nor a charge for labor. Edwards House Co. v. Stone, 216 Miss. 96, 61 So. 2d 663, 1952 Miss. LEXIS 620 (Miss. 1952).

A company engaged in the business of renting and leasing towels, linen and similar articles, never selling any tangible property, and which paid all privilege taxes as a linen service company, was not liable for the sales tax. Independent Linen Service Co. v. Stone, 192 Miss. 832, 6 So. 2d 110, 1942 Miss. LEXIS 16 (Miss. 1942).

A linen service company, which had collected a sales tax from its customers, although it was not within the purview of the statute and so was not liable itself for the taxes and was under no duty to collect them from the customers, could recover money thus collected, which it had paid over to the state tax commission under the sales tax law. Independent Linen Service Co. v. Stone, 192 Miss. 832, 6 So. 2d 110, 1942 Miss. LEXIS 16 (Miss. 1942).

3.-5. [Reserved for future use.]

II. Under Former Law.

6. In general.

Machine called “Logger’s Dream” used in essential process of gathering and loading logs for transport to sawmill is within that provision of this section [Code 1942, § 10111] as it stood in 1942 which prescribes a sales tax wholesale rate for “machinery, and machine parts . . . . . which are exclusive necessities to processing.” Stone v. Taylor Mach. Works, 204 Miss. 790, 36 So. 2d 137, 1948 Miss. LEXIS 407 (Miss. 1948).

Under this section [Code 1942, § 10111] as it stood in 1942 Code, in order for a business to be subject to the tax under subsection 2 thereof, it must be subject to a privilege tax, and the business done must involve a sale of tangible property. Singing River Tire Shop v. Stone, 21 So. 2d 580 (Miss. 1945).

Prior to 1944 amendment of this section [Code 1942, § 10111], “recapping” of automobile tires did not constitute “vulcanizing” within the meaning of subsection 2 thereof with respect to imposition of sales tax. Singing River Tire Shop v. Stone, 21 So. 2d 580 (Miss. 1945).

Under an earlier statute, corporations engaged in “ginning” cotton were held taxable on two per cent of their income from tolls charged as “persons engaged in business subject to privilege tax,” rather than on one-fourth of one per cent of gross proceeds of sale of cotton as “manufacturers” engaged in selling cotton. Frazier v. Stone, 171 Miss. 56, 156 So. 596, 1934 Miss. LEXIS 192 (Miss. 1934).

§ 27-65-23.1. Definition of hotel or motel for purposes of certain taxes levied under authority of local and private laws.

  1. Subject to the provisions of this section, for any tax levied and collected under the authority of a local and private law of the State of Mississippi (“local and private law”), that is levied or imposed on the gross proceeds or gross income from room rentals of hotels or motels and is collected and paid to the State Tax Commission in the same or similar manner that state sales taxes are collected and paid, the term “hotel” or “motel” also shall include (regardless of how such term is defined in the local and private law) any entity or individual engaged in the business of furnishing or providing one or more rooms intended or designed for dwelling, lodging or sleeping purposes that at any one time will accommodate transient guests and that are known to the trade as such and includes every building or other structure kept, used, maintained or advertised as, or held out to the public to be, a place where sleeping accommodations are supplied for pay or other consideration to transient guests regardless of the number of rooms, units, suites or cabins available, excluding nursing homes or institutions for the aged or infirm as defined in Section 43-11-1 and personal care homes.
  2. If the definition of hotel or motel provided in the local and private law authorizing the tax does not include the entities described in subsection (1) of this section, then the provisions of subsection (1) of this section shall not apply unless the county board of supervisors or municipal governing authorities, as appropriate, authorized to levy the tax under the local and private law, adopts a resolution declaring their intention to include such entities for the purposes of the tax. If the county board of supervisors or municipal governing authorities, as appropriate, adopts such a resolution, then at least thirty (30) days before the effective date of the levy of the tax upon the entities described in subsection (1) of this section, the county board of supervisors or municipal governing authorities, as appropriate, shall furnish to the State Tax Commission a certified copy of such resolution.

HISTORY: Laws, 2007, ch. 526, § 3, eff from and after passage (approved Apr. 18, 2007.).

§ 27-65-24. Sales of manufacturing or processing machinery to be installed and/or used at refinery; performance of construction activities at or in regard to refinery.

  1. There is levied, assessed and shall be collected a tax on the sale of manufacturing or processing machinery to be installed and/or used at a refinery in this state and on the performance of construction activities at or in regard to a refinery in this state. The tax is in the amount of:
    1. One and one-half percent (1-1/2%) on the gross proceeds of sales for manufacturing or processing machinery without any regard as to whether or not the machinery retains its identity as tangible personal property after installation; and
    2. Three and one-half percent (3-1/2%) of one hundred three and one-half percent (103-1/2%) of the total contract price or compensation paid for the performance of a construction activity.
  2. If the owner of the refinery holds a direct pay permit issued by the Department of Revenue under Section 27-65-93, the owner shall furnish the permit to the seller or person performing the construction activity unless the holder of the direct pay permit is given written instructions or written authority to do otherwise by the commissioner. After being furnished the direct pay permit, the seller or person performing the construction activity shall be relieved of the duty to collect the tax imposed under subsection (1) of this section and the owner of the refinery shall pay the tax in the manner required by rule and regulation promulgated by the commissioner. The commissioner may assign a distinctive number to the refinery and issue the distinctive number to the owner. The owner of the refinery may furnish the distinctive number to persons performing construction activities in order to allow such persons to purchase component materials and parts for use in the construction activity without the requirement of paying sales tax on the purchases.
  3. Any owner of a refinery who makes application for a distinctive number as provided for in subsection (2), shall be required to execute and file with the commissioner a good and valid bond in a surety company authorized to do business in this state, or with sufficient sureties to be approved by the commissioner, conditioned that all taxes which may accrue to the State of Mississippi under this chapter will be paid when due.
  4. As used in this section:
    1. “Refinery” means any facility that manufactures finished petroleum products from crude oil, unfinished oils, natural gas liquids, other hydrocarbons, or alcohol. The term “refinery” does not include terminals, bulk plants or other locations where finished products are blended.
    2. “Construction activity” means the performance of any activity involving and/or incidental to constructing, building, erecting, repairing, grading, excavating, drilling, exploring, testing or adding to any building, highway, street, sidewalk, bridge, culvert, sewer, irrigation or water system, drainage or dredging system, levee or levee system or any part thereof, railway, reservoir, dam, power plant, electrical system, air-conditioning system, heating system, transmission line, pipeline, tower, dock, storage tank, wharf, excavation, grading, water well, and other improvement or structure or any part thereof.
    3. “Total contract price or compensation received” means all compensation received for the performance of construction activities, including monies received for all charges related to the contract or construction activities, including, but not limited to, finance charges and late charges; however, where the total contract price of a project exceeds the sum of One Hundred Million Dollars ($100,000,000.00) that portion of the compensation received in regard to the project that is attributable to design or engineering shall not be considered part of the total contract price or compensation received for construction activities from the project.

HISTORY: Laws, 2010, ch. 449, § 2; Laws, 2011, ch. 452, § 1, eff from and after July 1, 2011.

Editor’s Notes —

Laws of 2010, ch. 449, § 1 provides:

“SECTION 1. The Legislature finds and declares that:

“(a) The current taxation for sales tax purposes of certain refineries is extremely complex due to the nature of the refining work performed, the types of structures needed to perform the refinery operations, the multiple tax rates involved and that the incidence of the tax may be on the owner and/or the contractor(s) performing the work.

“(b) Due to such complexities, it is in the best interest of the state to establish a tax structure for certain refineries that will reduce the administrative burden of the Department of Revenue related to the collection of the tax due from sales of property and the performance of construction activities at certain refineries, will not reduce or defer any tax currently received from such activities, and will remove the burden from determining the correct rate of tax from the seller or contractor and place such burden on the owner of the facility.”

Amendment Notes —

The 2011 amendment deleted former (5), which read: “This section shall stand repealed from and after July 1, 2011.”

§ 27-65-25. Sales of alcoholic beverages.

Upon every person engaging or continuing within this state in the business of selling alcoholic beverages, the sales of which are legal under the provisions of Chapter 1 of Title 67, Mississippi Code of 1972, there is hereby levied, assessed and shall be collected a tax equal to seven percent (7%) of the gross proceeds of the retail sales of the business. All sales at wholesale to retailers shall be taxed at the same rate as provided in this section for retail sales. A retailer in computing the tax on sales may take credit for the amount of the tax paid to the wholesaler at the rates provided herein and remit the difference to the commissioner, provided adequate records and all invoices are maintained to substantiate the credit claimed.

HISTORY: Codes, 1942, § 10112; Laws, 1932, chs. 90, 91; Laws, 1934, ch. 119; Laws, 1958, ch. 575, § 1; Laws, 1962, ch. 601, §§ 1, 3; Laws, 1964, ch. 532, § 4; Laws, 1966, ch. 650, § 1; Laws, 1968, ch. 588, § 7; Laws, 1982, Ex Sess, ch. 17, § 40; Laws, 1983, 2nd Ex Sess, ch. 6, § 9; Laws, 1984, 1st Ex Sess, ch. 10, § 7; Laws, 1992, ch. 419, § 7, eff from and after June 1, 1992.

Editor’s Notes —

Laws of 1992, ch. 419, was vetoed by the Governor on May 3, 1992. The veto was overridden by the State Senate and House of Representatives on May 4, 1992.

Laws of 1992, ch. 419, § 34, effective from and after July 1, 1992, provides as follows:

“SECTION 34. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income, sales and use tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income, sales and use tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Cross References —

Collection of tax, see §27-65-31.

Distribution of taxes collected, see §27-65-75.

Use taxes generally, see §27-67-1 et seq.

Levy and collection of use taxes on tangible personal property, see §§27-67-5 through27-67-7.

JUDICIAL DECISIONS

I. Under Current Law.

1. In general.

2.-5. [Reserved for future use.]

II. Under Former Law.

6. Under former §27-67-305.

I. Under Current Law.

1. In general.

In view of the provisions of this section [Code 1942, § 10112] as it formerly read, and its enactment subsequent to the enactment of Code 1942, § 2613, the state of Mississippi does not have any sharply defined public policy affecting or relating to the practice of businesses entertaining or ingratiating themselves with their customers by serving or donating to them intoxicating liquors on which the state and its subdivisions have collected full tribute, and the deduction of the cost of such entertainment and donations as a business expense by a taxpayer on his federal income tax returns is allowed. Stacy v. United States, 231 F. Supp. 304, 1963 U.S. Dist. LEXIS 9452 (S.D. Miss. 1963).

2.-5. [Reserved for future use.]

II. Under Former Law.

6. Under former § 27-67-305.

There is no repugnancy between statutes imposing a tax upon the illegal sale of intoxicating beverages and a statute prohibiting the possession thereof. State v. Wood, 187 So. 2d 820, 1966 Miss. LEXIS 1356 (Miss. 1966).

The primary intent of the legislature in the enactment of statutes taxing the illegal sale of intoxicating liquor was to impose a penalty and a tax upon those persons deliberately violating the state’s prohibition laws. State v. Wood, 187 So. 2d 820, 1966 Miss. LEXIS 1356 (Miss. 1966).

§ 27-65-26. Selling, renting or leasing specified digital products.

  1. Upon every person engaging or continuing within this state in the business of selling, renting or leasing specified digital products, there shall be levied, assessed and shall be collected a tax equal to seven percent (7%) of the gross income of the business. The sale of a digital code that allows the purchaser to obtain a specified digital product shall be taxed in the same manner as the sale of a specified digital product. The tax is imposed when:
    1. The sale is to an end user;
    2. The seller grants the right of permanent or less than permanent use of the products transferred electronically; or
    3. The sale is conditioned or not conditioned upon continued payment.
  2. Charges by one (1) specified digital products provider to another specified digital products provider holding a permit issued under Section 27-65-27 for services that are resold by such other specified digital products provider shall not be subject to the tax levied pursuant to this section.
  3. For purposes of this section:
    1. “Specified digital products” means electronically transferred digital audio-visual works, digital audio works and digital books.
    2. “Digital audio-visual works” means a series of related images which, when shown in succession, impart an impression of motion, together with accompanying sounds, if any.
    3. “Digital audio works” means works that result from the fixation of a series of musical, spoken or other sounds, including ringtones. “Ringtones” means digitized sound files that are downloaded onto a device and that may be used to alert the customer with respect to a communication.
    4. “Digital books” means works that are generally recognized in the ordinary and usual sense as “books.”
    5. “Electronically transferred” means obtained by the purchaser by means other than tangible storage media.
    6. “End user” means any person other than a person who receives by contract a product transferred electronically for further commercial broadcast, rebroadcast, transmission, retransmission, licensing, relicensing, distribution, redistribution or exhibition of the product, in whole or in part, to another person or persons.
    7. “Permanent use” means for purposes of this section for perpetual or for an indefinite or unspecified length of time.
    8. “Digital code” means a code that permits a purchaser to obtain a specified digital product at a later date.

HISTORY: Laws, 2009, ch. 332, § 1, eff from and after July 1, 2009.

Cross References —

Exemption of certain businesses from the tax imposed in this section, see §27-65-243.

§ 27-65-27. Permit to engage in business.

  1. Any person who engages, or who intends to engage, in any business or activity which will subject such person to a privilege tax imposed by this chapter, shall apply to the commissioner for a permit to engage in and to conduct any business or activity upon the condition that he shall pay the tax accruing to the State of Mississippi under the provisions of this chapter, and shall keep adequate records of such business or activity as required by this chapter. By making an application for a permit issued pursuant to this section, a person agrees, regardless of his presence in this state, to:
    1. Be subject to the jurisdiction of this state for purposes of taxation;
    2. Collect and remit all taxes levied under this chapter on the type of business or activity to be conducted by the applicant;
    3. Be subject to all the provisions of this chapter.
  2. Upon receipt of the permit, the applicant shall be duly licensed under this chapter to engage in and conduct the business or activity. The permit shall continue in force so long as the person to whom it is issued shall continue in the same business at the same location, unless revoked by the commissioner for cause.
  3. The commissioner shall require of every person desiring to engage in business within this state who maintains no permanent place of business within this state, of every person desiring to engage in the business of making sales of mobile homes, a cash bond or an approved surety bond in an amount sufficient to cover twice the estimated tax liability for a period of three (3) months. However, the bond shall in no case be less than One Hundred Dollars ($100.00) and the tax may be prepaid in lieu of filing bond if the amount is approved by the commissioner. This bond shall be filed with the commissioner prior to the issuance of a permit to do business and before any such person may engage in business within this state. Failure to comply with the provision will subject such person to the penalties provided by this chapter.
  4. The commissioner is authorized to deny the application for a permit or revoke the permit of any person who has failed or is failing to comply with any of the provisions of this chapter. The commissioner may also deny the application for a permit or revoke the permit of any person who has failed to satisfy all of the finally determined tax liabilities owed by that person. As used in this subsection, “finally determined tax liabilities” means any state tax, fee, penalty and/or interest owed by a person to the Mississippi State Tax Commission where the assessment of the liability has been made against that person as provided by law and such assessment is not subject to any further timely filed administrative or judicial review. Revocation of such permit, or engaging or continuing in business after such permit is revoked or engaging in business without a permit, shall subject the person to all the penalties imposed by this chapter.
  5. Any person liable for the tax who fails to obtain a permit from the commissioner, or who continues in business after such permit has been revoked, or who fails to make his returns for taxation as provided, or who fails to keep adequate records and invoices provided by this chapter, or who fails or refuses to permit inspection of such records, or who fails to pay any taxes due hereunder, shall forfeit his rights to do business in this state until he complies with all the provisions of this chapter and until he enters into a bond, with sureties, to be approved by the commissioner, in an amount not to exceed twice the amount of all taxes estimated to become due under this chapter by the person for any period of three (3) months, conditioned to comply with the provisions of this chapter, and pay all taxes legally due by him.
  6. If any person is engaged in or continuing in this state in any business or activity without obtaining a permit, or after the permit has been revoked, or without filing a required bond, or without keeping and allowing inspection of all records required by this chapter, or without making a return, or returns, and without paying all taxes due by him hereunder, it shall be the duty of the commissioner to proceed by injunction to prevent the continuance of the business. Any temporary injunction enjoining the continuance of the business shall be granted without notice by a judge or chancellor now authorized to grant injunctions.

HISTORY: Codes, 1942, § 10115; Laws, 1932, ch. 90; Laws, 1934, ch. 119; Laws, 1936, ch. 158; Laws, 1938, ch. 113; Laws, 1948, ch. 440, § 1; Laws, 1952, ch. 403, § 1; Laws, 1955, Ex Sess, ch. 109, § 15; Laws, 1978, ch. 476, § 3, ch. 512, § 2; Laws, 1979, ch. 436, § 1; Laws, 2002, ch. 520, § 3; Laws, 2005, ch. 499, § 27, eff from and after July 1, 2005.

Amendment Notes —

The 2005 amendment rewrote (4); and made minor stylistic changes throughout.

Cross References —

Injunctions, generally, see §11-13-1 et seq.

Certain charges by one telecommunications provider to another telecommunications provider holding permit issued under this section exempt from taxes levied under §27-65-19(1)(e), see §27-65-19.

Application of the term “wholesale sales” to §27-65-27, see §27-65-5.

Liability of agent for out-of-state dealer for collection of sales tax unless vendor principal is authorized to collect taxes and is registered under this section, see §27-65-55.

Penalty for doing business without license, see §27-65-85.

Permits under use tax law, see §27-67-15.

RESEARCH REFERENCES

Am. Jur.

51 Am. Jur. 2d, Licenses and Permits §§ 45 et seq.

16 Am. Jur. Pl & Pr Forms (Rev), Licenses and Permits, Forms 23-33, 41-49, 61-63.

12 Am. Jur. Legal Forms 2d, Licenses and Permits §§ 164:21,164:22. (financial responsibility).

CJS.

53 C.J.S., Licenses §§ 62, 65, 66 et seq.

§ 27-65-29. Repealed.

Repealed by Laws of 1978, ch. 347, § 1, effective from and after July 1, 1978.

[Codes, 1942, § 10116; Laws, 1932, chs. 90, 91; Laws, 1934, ch. 119; Laws, 1936, ch. 158; Laws, 1938, ch. 126; Laws, 1946, ch. 262, § 5; Laws, 1950, ch. 530, § 4; Laws, 1955, Ex Sess, ch. 109, § 16; Laws, 1957, Ex Sess, ch. 20, § 1; Laws, 1958, ch. 574; Laws, 1962, ch. 602, §§ 1, 3; Laws, 1964, ch. 532, § 5; Laws, 1965, Ex Sess, ch. 22, § 4; Laws, 1968, ch. 588, § 8; Laws, 1972, ch. 506, § 4; Laws, 1975, ch. 435]

Editor’s Notes —

Former §27-65-29 provided for exemptions. For provisions pertaining to exemptions from sale tax, see §27-65-101 et seq.

§ 27-65-31. Seller to collect tax.

Any person liable for a privilege tax levied and assessed by this chapter except the taxes levied by Sections 27-65-15, 27-65-17(3) and 27-65-21, Mississippi Code of 1972, shall add the amount of such tax due by him to the sales price or gross income and, in addition thereto, shall collect, insofar as practicable, the amount of the tax due by him from the purchaser at the time the sales price or gross income is collected. For purposes of this section, there shall be a presumption that the taxpayer collected the tax from the customer or purchaser.

The commissioner is authorized, in his discretion, to prescribe by rule or regulation, brackets or schedules by which the applicable tax shall be collected from the purchaser.

The commissioner shall have the authority to make changes as necessary by rule or regulation to implement an agreement for the collection of sales tax by direct marketers with limited contact in Mississippi if, in his discretion, it is beneficial to the state for him to do so.

It shall be unlawful for any person, who is liable for a privilege tax levied by this chapter except the taxes levied by Sections 27-65-15, 27-65-17(3) and 27-65-21, Mississippi Code of 1972, to fail or refuse to add to the sales price and collect, insofar as practicable, the amount of tax due by him on each sale, except where the tax was included in the cost of furnishing service when said cost was a factor in the fixing of rates and charges.

The tax due under the provisions of this chapter shall be computed and paid on gross income or gross proceeds of sales of the business, regardless of the fact that small unit sales may be within the bracket of one (1) of the schedules which does not provide for the collection of the tax from the customer.

Nothing in this section with reference to the collection of the tax from the customer shall be construed to impair, abridge, alter or affect the obligation of any contract in existence at the time it becomes effective.

When the tax collected for any filing period is in excess of the amount due, the total tax collected, including that in excess of the computed liability, shall be paid to the commissioner. This provision shall be construed with other provisions of the law and given effect so as to result in the payment to the commissioner of the total tax collected if in excess of the amount due when computed at the applicable rates.

The funds collected by the taxpayer (seller) from the purchaser pursuant to the provisions of this chapter shall be considered “trust fund monies” and the taxpayer shall hold these funds in trust for the State of Mississippi. The funds shall be separately accounted for as provided by regulation of the commissioner. If the taxpayer fails to remit these trust fund monies as required by law, then the taxpayer may be assessed with a penalty in three (3) times the amount of taxes due. This penalty is to be assessed and collected in the same manner as taxes imposed by this chapter and shall be in addition to all other penalties and/or interest otherwise imposed. Notwithstanding any other provision of this section, the penalty imposed in this paragraph shall not be imposed based on any presumption that the taxpayer collected sales tax from the purchaser. The penalty provided in this paragraph shall not be levied unless the commissioner shall prove by preponderance of the evidence that the taxpayer actually collected these trust fund monies from the purchaser and knowingly and intentionally failed to remit them.

Any person violating the provisions of this section shall be guilty of a misdemeanor and, upon conviction, shall be fined in a sum not less than Fifty Dollars ($50.00) nor more than One Hundred Dollars ($100.00).

HISTORY: Codes, 1942, § 10117; Laws, 1932, ch. 90; Laws, 1934, ch. 119; Laws, 1936, ch. 158; Laws, 1938, ch. 113; Laws, 1948, ch. 440, § 2; Laws, 1952, ch. 403, § 2; Laws, 1955, Ex Sess, ch. 109, § 17; Laws, 1958, ch. 574, § 12; Laws, 1970, ch. 547, § 1; Laws, 1978, ch. 476, § 4; Laws, 1986, ch. 451, § 3; Laws, 1998, ch. 359, § 1; Laws, 1999, ch. 452, § 2; Laws, 2014, ch. 476, § 11, effective from and after January 1, 2015.

Editor’s Notes —

Section 27-65-15, referred to in the first and fourth paragraphs, was repealed by Laws of 2006, ch. 458, § 1, effective from and after July 1, 2006.

Laws of 2014, ch. 476, § 18, effective January 1, 2015, provides:

“SECTION 18. Except for the reductions in the rate of interest as set out in Sections 4, 5, 6, 7, 8, 9, 10 and 14 which also contain the effective date of such rate of interest changes, nothing in Sections 1 through 14 of this act shall affect or defeat any refund claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the laws of this state before the date on which this act becomes effective, whether such refund claims, assessments, appeals, suits or actions have been begun or filed before the date on which this act becomes effective or are begun or filed thereafter; and the statutes contained in these sections as in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of any refund claim, assessment, appeal, suit, right or cause of action for taxes paid, due or accrued under the laws of this state before the date on which this act goes into effect, for the collection and enrollment of liens for any taxes due or accrued before the date on which this act goes into effect and for the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws prior to the date on which this act becomes effective.”

Sections 1 through 14 of Chapter 476, Laws of 2014, amended the following sections: Sections 27-7-23, 27-7-24, 27-7-37, 27-7-51, 27-7-53, 27-7-315, 27-7-327, 27-7-345, 27-13-23, 27-13-25, 27-65-31, 27-65-35, 27-65-37 and 27-65-39. For a complete listing of Code sections affected by Chapter 476, Laws of 2014, see Table B, Allocation of Acts, in the Statutory Tables Volume.

Amendment Notes —

The 2014 amendment (ch. 476), effective January 1, 2015, added the last sentence in the first paragraph; in the eighth paragraph, substituted “State of Mississippi. The funds shall be” for “State of Mississippi, said funds to be,” deleted the former last sentence, which read “For purposes of this section there shall be a presumption that the taxpayer collected the tax from the customer or purchaser” and added the present last two sentences; and made minor stylistic changes.

Cross References —

Compensation or discount to taxpayer for collecting tax and filing returns, see §27-65-33.

Preservation of returns by commissioner, see §27-65-79.

Relief of seller from obligation to collect tax from manufacturers, utilities and construction contractors holding special permits, see §27-65-93.

Tax upon sale or use of motor vehicles, see §27-65-201.

Levy and collection of use taxes on tangible personal property, see §§27-67-5 through27-67-7.

Collection of salesmen’s tax, see §27-67-509.

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

RESEARCH REFERENCES

ALR.

Applicability of sales tax to “tips” or service charges added in lieu of tips. 73 A.L.R.3d 1226.

Am. Jur.

68 Am. Jur. 2d, Sales and Use Taxes §§ 1 et seq.

237 et seq.

CJS.

53 C.J.S., Licenses §§ 78, 79, 84-86 et seq.

JUDICIAL DECISIONS

I. Under Current Law.

1. In general.

2.-5. [Reserved for future use.]

II. Under Former Law.

6. In general.

I. Under Current Law.

1. In general.

Chancery court properly granted a taxpayer’s motion for summary judgment in its action to determine the sales tax due on certain items because, while a business owner was required to charge and collect 7% sales tax on tangible personal property sold “insofar as practicable,” the taxpayer’s responsibility of charging any sales tax at the time of the sale was obviated if a contractor provided a valid material purchase certificate. Miss. Dep't of Revenue v. Hotel & Rest. Supply, 192 So.3d 942, 2016 Miss. LEXIS 106 (Miss. 2016).

In an action by a vendor to recover sales tax from a purchaser, the burden of proving the defense that the vendor had agreed to assume the tax was on the purchaser. Viking Supply Corp. v. Mantee Development Foundation, Inc., 218 So. 2d 887, 1969 Miss. LEXIS 1633 (Miss. 1969).

Telephone company held not liable for privilege tax measured by gross receipts from service charges, in respect of bills paid by governmental agencies to which tax was not added as a separate charge, where treated for rate-making purposes as an operating expense. Monaghan v. Southern Bell Tel. & Tel. Co., 242 Miss. 611, 136 So. 2d 198, 1962 Miss. LEXIS 575 (Miss. 1962).

2.-5. [Reserved for future use.]

II. Under Former Law.

6. In general.

A contract between a taxpayer and an auditor, employed by the state tax commission, under which the latter agreed to assist the taxpayer in recovering sales taxes illegally collected in consideration of receiving one third of the amounts recovered, was against public policy and void. Independent Linen Service Co. v. Sennett, 194 Miss. 366, 12 So. 2d 530, 1943 Miss. LEXIS 79 (Miss. 1943).

An auditor, employed by the state tax commission, could not recover on a contract with a taxpayer, under which he agreed to assist the taxpayer in recovering sales taxes illegally paid in consideration of a percentage of the amounts recovered, on the ground that his employment by the state was to assist in the collection of taxes and not in the refunding of taxes wrongfully collected, since such auditor was required to perform such duties as might be required by the commissioner, among which was the duty to assist the commissioner in the auditing of claims for a refund of taxes paid, if the commissioner so required. Independent Linen Service Co. v. Sennett, 194 Miss. 366, 12 So. 2d 530, 1943 Miss. LEXIS 79 (Miss. 1943).

Under this section [Code 1942, § 10141], it is mandatory that the seller collect the sales tax by adding to the sale price the 2 percent sales tax thereon in addition to the sale price. Woodrich v. St. Catherine Gravel Co., 188 Miss. 417, 195 So. 307, 1940 Miss. LEXIS 38 (Miss. 1940).

Whether through mistake or carelessness, or want of care or design, the seller did not collect the sales tax at the time provided by the statute, that tax became due and payable by the buyer to the seller, notwithstanding the seller may have committed a misdemeanor by violating this section [Code 1942, § 10141]. Woodrich v. St. Catherine Gravel Co., 188 Miss. 417, 195 So. 307, 1940 Miss. LEXIS 38 (Miss. 1940).

Sand and gravel sold under a written contract constitute tangible property and subject to a sales tax within the purview of this section. Woodrich v. St. Catherine Gravel Co., 188 Miss. 417, 195 So. 307, 1940 Miss. LEXIS 38 (Miss. 1940).

This statute [Code 1942, § 10141], when it became effective, created the relationship of debtor and creditor, and a contract for the sale of sand and gravel is deemed to have contemplated the addition of the sales tax to the contract sale price, since an inclusion of the tax in the original sale price would be a violation of the law. Woodrich v. St. Catherine Gravel Co., 188 Miss. 417, 195 So. 307, 1940 Miss. LEXIS 38 (Miss. 1940).

Where a written contract for a sale of land and gravel showed that the parties had agreed on a sale price and a sales tax was due under the controlling statute, it was not a violation of the parol evidence rule to show what the real consideration was. Woodrich v. St. Catherine Gravel Co., 188 Miss. 417, 195 So. 307, 1940 Miss. LEXIS 38 (Miss. 1940).

A violation of this section [Code 1942, § 10143] by the seller by failure or refusal to add to the sale price and collect the amount due by him on account of a sales tax would not discharge or distinguish the debt which was superimposed on the contract by the statute. Woodrich v. St. Catherine Gravel Co., 188 Miss. 417, 195 So. 307, 1940 Miss. LEXIS 38 (Miss. 1940).

This statute [Code 1942, § 10141] is not unconstitutional although it requires the seller to pass the tax on to the buyer and constitutes the seller a collector for the state. State ex rel. Rice v. Allen, 180 Miss. 659, 177 So. 763, 1938 Miss. LEXIS 2 (Miss. 1938); Woodrich v. St. Catherine Gravel Co., 188 Miss. 417, 195 So. 307, 1940 Miss. LEXIS 38 (Miss. 1940).

The state on the relation of the attorney general was entitled to mandatory injunction requiring retail merchants to obey statute imposing tax on their sales, notwithstanding violation of statute is a criminal offense, where failure to obey statute was impairing the efficiency of state tax collector in ascertaining and collecting tax, since state was without an adequate remedy at law. State ex rel. Rice v. Allen, 180 Miss. 659, 177 So. 763, 1938 Miss. LEXIS 2 (Miss. 1938).

§ 27-65-33. Returns.

    1. Except as otherwise provided in this section, the taxes levied by this chapter shall be due and payable on or before the twentieth day of the month next succeeding the month in which the tax accrues, except as otherwise provided. Returns and payments placed in the mail must be postmarked by the due date in order to be considered timely filed, except when the due date falls on a weekend or holiday, returns and payments placed in the mail must be postmarked by the first working day following the due date in order to be considered timely filed. The taxpayer shall make a return showing the gross proceeds of sales or the gross income of the business, and any and all allowable deductions, or exempt sales, and compute the tax due for the period covered.
    2. As compensation for collecting sales and use taxes, complying fully with the applicable statutes, filing returns and supplements thereto and paying all taxes by the twentieth of the month following the period covered, the taxpayer may discount and retain two percent (2%) of the liability on each return subject to the following limitations:
      1. The compensation or discount shall not apply to taxes levied under the provisions of Sections 27-65-19 and 27-65-21, or on charges for ginning cotton under Section 27-65-23.
      2. The compensation or discount shall not apply to taxes collected by a county official or state agency.
      3. The compensation or discount shall not exceed Fifty Dollars ($50.00) per month, or Six Hundred Dollars ($600.00) per calendar year, per business location on each state sales tax return, or on each use tax return.
      4. The compensation or discount shall not apply to any wholesale tax, the rate of which is equal to or greater than the tax rate applicable to retail sales of the same property or service. The retailer of such items shall be entitled to the compensation based on the tax computed on retail sales before application of the credit for any tax paid to the wholesaler, jobber or other person.
      5. The compensation or discount allowed and taken for any filing period may be reassessed and collected when an audit of a taxpayer’s records reveals a tax deficiency for that period.
    3. As compensation for collecting any tax imposed under the authority of a local and private law of the State of Mississippi which is collected and paid to the Department of Revenue in the same or similar manner that state sales taxes are collected and paid, complying fully with such applicable law, filing returns and supplements thereto and paying all taxes by the twentieth of the month following the period covered, the taxpayer may discount and retain two percent (2%) of the liability on each return subject to the following limitations:
      1. The compensation or discount shall not apply to taxes collected by a county official or state agency.
      2. The compensation or discount shall not exceed Fifty Dollars ($50.00) per month, or Six Hundred Dollars ($600.00) per calendar year, per business location on each tax return.
      3. The compensation or discount allowed and taken for any filing period may be reassessed and collected when an audit of a taxpayer’s records reveals a tax deficiency for that period.
  1. A taxpayer required to collect sales taxes under this chapter and having an average monthly sales tax liability of at least Fifty Thousand Dollars ($50,000.00) for the preceding calendar year shall pay to the Department of Revenue on or before June 25, 2014, and on or before the twenty-fifth day of June of each succeeding year thereafter, an amount equal to at least seventy-five percent (75%) of such taxpayer’s estimated sales tax liability for the month of June of the current calendar year, or an amount equal to at least seventy-five percent (75%) of the taxpayer’s sales tax liability for the month of June of the preceding calendar year. For the purposes of calculating a taxpayer’s estimated sales tax liability for the month of June of the current calendar year, the taxpayer does not have to include taxes due on credit sales for which the taxpayer has not received payment before June 20. Payments required to be made under this subsection must be received by the Department of Revenue no later than June 25 in order to be considered timely made. A taxpayer that fails to comply with the requirements of this subsection may be assessed a penalty in an amount equal to ten percent (10%) of the difference between any amount the taxpayer pays pursuant to this subsection and the taxpayer’s actual sales tax liability for the month of June for which the estimated payment was required to be made. Payments made by a taxpayer under this subsection shall not be considered to be collected for the purposes of any sales tax diversions required by law until the taxpayer files a return for the actual sales taxes collected during the month of June. This subsection shall not apply to any agency, department or instrumentality of the United States, any agency, department, institution, instrumentality or political subdivision of the State of Mississippi, or any agency, department, institution or instrumentality of any political subdivision of the State of Mississippi.
  2. All returns shall be sworn to by the taxpayer, if made by an individual, or by the president, vice president, secretary or treasurer of a corporation, or authorized agent, if made on behalf of a corporation. If made on behalf of a partnership, joint venture, association, trust, estate, or in any other group or combination acting as a unit, any individual delegated by such firm shall swear to the return on behalf of the taxpayer. The commissioner may prescribe methods by which the taxpayer may swear to his return.
  3. The commissioner may promulgate rules and regulations to require or permit filing periods of any duration, in lieu of monthly filing periods, for any taxpayer or group thereof.
  4. The commissioner may require the execution and filing by the taxpayer with the commissioner of a good and solvent bond with some surety company authorized to do business in Mississippi as surety thereon in an amount double the aggregate tax liability by such taxpayer for any previous three-month period within the last calendar year or estimated three (3) months’ tax liability. The bond is to be conditioned for the prompt payment of such taxes as may be due for each such return.
  5. The commissioner, for good cause, may grant such reasonable additional time within which to make any return required under the provisions of this chapter as he may deem proper, but the time for filing any return shall not be extended beyond the twentieth of the month next succeeding the regular due date of the return without the imposition of interest at the rate of one percent (1%) per month or fractional part of a month from the time the return was due until the tax is paid.
  6. For persistent, willful or recurring failure to make any return and pay the tax shown thereby to be due by the time specified, there shall be added to the amount of tax shown to be due ten percent (10%) damages, or interest at the rate of one percent (1%) per month, or both.
  7. Any taxpayer may, upon making application therefor, obtain from the commissioner an extension of time for the payment of taxes due on credit sales until collections thereon have been made. When such extension is granted, the taxpayer shall thereafter include in each monthly or quarterly report all collections made during the preceding month or quarter, and shall pay the taxes due thereon at the time of filing such report. Such permission may be revoked or denied at the discretion of the commissioner when, in his opinion, a total sales basis will best reflect the taxable income or expedite examination of the taxpayer’s records.
  8. Any taxpayer reporting credit sales before collection thereof has been made may take credit on subsequent returns or reports for bad debts actually charged off, if such amounts charged off have previously been included in taxable gross income or taxable gross proceeds of sales, as the case may be, and the tax paid thereon. However, any amounts subsequently collected on accounts that have been charged off as bad debts shall be included in subsequent reports and the tax shall be paid thereon.
  9. In cases where an extension of time has been granted by the commissioner for payment of taxes due on credit sales and the taxpayer thereafter discontinues the business, such taxpayer shall be required to file with the commissioner within ten (10) days, or such further time as the commissioner may direct, from the date of the discontinuance of such business, a special report showing the amounts of any credit sales which have not been included in determining the measure of the tax previously paid and any other information with reference to credit sales as the commissioner may require. The commissioner shall thereupon investigate the facts with reference to credit sales and the condition of the accounts, and shall determine, from the best evidence available, the value of all open accounts, notes or other evidence of debt arising from credit sales. The value of all notes, open accounts and other evidence of debt, as thus determined by the commissioner, shall be used in determining the amount of the tax for which such taxpayer shall be liable. When the amount of the tax shall have been ascertained, the taxpayer shall be required to pay the same within ten (10) days or such further time as the commissioner may allow, notwithstanding the fact that such note or accounts may still remain uncollected.

HISTORY: Codes, 1942, § 10118; Laws, 1932, ch. 90; Laws, 1934, ch. 119; Laws, 1952, ch. 403, § 3; Laws, 1955, Ex Sess, ch. 109, § 18; Laws, 1958, ch. 575, § 2; Laws, 1968, ch. 588, § 10; Laws, 1976, ch. 395; Laws, 1978, ch. 476, § 5; Laws, 1984, ch. 458, § 3; Laws, 1986, ch. 451, § 4; Laws, 1994, ch. 309 § 1; Laws, 1995, ch. 508, § 2; Laws, 1995, ch. 549, § 2; Laws, 2002, ch. 539, § 2; Laws, 2005, ch. 330, § 2; Laws, 2007, ch. 536, § 2; Laws, 2008, ch. 507, § 10; Laws, 2009, ch. 563, § 8; Laws, 2010, ch. 562, § 8; Laws, 2012, ch. 547, § 4; Laws, 2013, ch. 420, § 1, eff from and after passage (approved March 20, 2013.).

Editor’s Notes —

Laws of 2007, ch. 536, § 4, as amended by Laws of 2008, ch. 507, § 12, provides:

“SECTION 4. This act shall take effect and be in force from and after July 1, 2009.”

Laws of 2008, ch. 507, § 1, effective July 1, 2009, provides:

“SECTION 1. This act shall be known and may be cited as the “Budget Reconciliation Act of 2008.”

Amendment Notes —

The 2005 amendment inserted “difference between any amount the taxpayer pays pursuant to this subsection and the” in the third sentence of (2).

The 2007 amendment, effective from and after July 1, 2008, in (2), substituted “Fifty Thousand Dollars ($50,000.00)” for “Twenty Thousand Dollars ($20,000.00)” and “June 25, 2007” for “June 25, 2003” in the first sentence, and deleted the former last sentence, which read: “Payments made pursuant to this subsection for the month of June 2003, in the first sentence, shall be deposited by the State Tax Commission into the Budget Contingency Fund created under Section 27-103-301, and payments made pursuant to this subsection for the month of June of 2004, and each succeeding year thereafter, shall be deposited by the State Tax Commission into the State General Fund”; and substituted “three-month period” for “three (3) months’ period” in (5).

The 2008 amendment substituted “June 25, 2010” for “June 25, 2007” in the second version of (2).

The 2009 amendment provided for two versions of the section, the first version effective until July 1, 2010, and the second version effective from and after July 1, 2010; and in the second version, in (2), substituted “June 25, 2011” for “June 25, 2003” in the first sentence, and added the second sentence.

The 2010 amendment substituted “July 1, 2012” for “July 1, 2010” in the bracketed effective date language preceding both versions; in the version effective from and after July 1, 2012, substituted “June 25, 2013” for “June 25, 2003” in the first sentence of (2); and made a minor stylistic change.

The 2012 amendment extended the bracketed effective date in both versions from “2012” to “2013”, in (2), substituted “Department of Revenue” for “State Tax Commission” throughout, substituted “June 25, 2014” for “June 25, 2003” in the first sentence of the second version of (2) and made minor stylistic changes.

The 2013 amendment, effective March 20, 2013, in (1) in both versions of the section, inserted (a) and (b) designators, redesignated (1)(a) through (e) as (1)(b)(i) through (v), and added (1)(c).

Cross References —

Definition of “wholesaler” and “jobber,” see §27-65-5.

Notice for failure to file return, see §27-65-35.

Penalties for deficient or delinquent return, see §27-65-39.

Liability of seller and purchaser of business, certain stockholders of small business corporations and agents for out-of-state dealers, see §27-65-55.

Preservation of returns by commissioner, see §27-65-79.

Confidential nature of returns, see §27-65-81.

Penalty for failure or refusal to make returns, see §27-65-85.

Returns under use tax law, see §§27-67-17,27-67-19.

RESEARCH REFERENCES

ALR.

Retailer’s failure to pay to government sale or use tax funds as constituting larceny or embezzlement. 8 A.L.R.4th 1068.

Am. Jur.

22 Am. Jur. Pl & Pr Forms (Rev), Sales and Use Taxes, Forms 1 et seq.

JUDICIAL DECISIONS

1. In general.

Substantial evidence existed to support defendant’s conviction for tax evasion, despite defendant’s contention that he was disinterested in his candy-making business. Defendant had established a wide network of vendors, and his daughters-in-law testified that defendant would beat them if he felt that they did not bring home enough in proceeds. King v. State, 897 So. 2d 981, 2004 Miss. App. LEXIS 689 (Miss. Ct. App. 2004), cert. denied, 896 So. 2d 373, 2005 Miss. LEXIS 224 (Miss. 2005).

§ 27-65-35. Failure to file return; notice.

If no return is made on or before the due date by any taxpayer required to make a return, the commissioner, as soon as practicable after the due date, shall make an assessment of taxes and damages from any information available, which shall be prima facie correct. The commissioner shall give written notice by mail or by personal delivery to the taxpayer of the tax and damages thus assessed and demand payment within sixty (60) days from the date the commissioner mailed or hand delivered the notice. In the case of an individual, the notice shall be sent by mail to the taxpayer or delivered by an agent of the commissioner to the taxpayer, to a manager or general agent at the taxpayer’s place of business or to someone above the age of sixteen (16) years at the taxpayer’s residence. In the case of a partnership, the notice shall be sent by mail to the partnership or delivered by an agent of the commissioner to any partner, to a manager or general agent at the taxpayer’s place of business or to someone above the age of sixteen (16) years at the residence of any partner. In the case of a corporation, limited liability company, joint venture, association, estate, trust or other group or combination acting as a unit, including any government entity, the notice shall be sent by mail to the taxpayer or delivered by an agent of the commissioner to an officer of the entity, to someone above the age of sixteen (16) years at the residence of an officer of the entity or to a manager or general agent at the taxpayer’s place of business. However, if the taxpayer shall file a return and pay the tax shown to be due within sixty (60) days from the date the commissioner mailed or hand delivered the assessment, the return and payment shall be accepted in lieu of the assessment.

HISTORY: Codes, 1942, § 10119; Laws, 1932, ch. 90; Laws, 1934, ch. 119; Laws, 1936, ch. 158; Laws, 1938, ch. 113; Laws, 1942, ch. 138; Laws, 1944, ch. 129, § 7; Laws, 1952, ch. 403, § 4; Laws, 1955, Ex Sess, ch. 106, § 1; Laws, 1958, ch. 576; Laws, 1976, ch. 435; Laws, 1992, ch. 407, § 1; Laws, 2007, ch. 359, § 1; Laws, 2009, ch. 492, § 103; Laws, 2014, ch. 476, § 12, effective from and after January 1, 2015.

Editor’s Notes —

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Laws of 2014, ch. 476, § 18, effective January 1, 2015, provides:

“SECTION 18. Except for the reductions in the rate of interest as set out in Sections 4, 5, 6, 7, 8, 9, 10 and 14 which also contain the effective date of such rate of interest changes, nothing in Sections 1 through 14 of this act shall affect or defeat any refund claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the laws of this state before the date on which this act becomes effective, whether such refund claims, assessments, appeals, suits or actions have been begun or filed before the date on which this act becomes effective or are begun or filed thereafter; and the statutes contained in these sections as in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of any refund claim, assessment, appeal, suit, right or cause of action for taxes paid, due or accrued under the laws of this state before the date on which this act goes into effect, for the collection and enrollment of liens for any taxes due or accrued before the date on which this act goes into effect and for the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws prior to the date on which this act becomes effective.”

Sections 1 through 14 of Chapter 476, Laws of 2014, amended the following sections: Sections 27-7-23, 27-7-24, 27-7-37, 27-7-51, 27-7-53, 27-7-315, 27-7-327, 27-7-345, 27-13-23, 27-13-25, 27-65-31, 27-65-35, 27-65-37 and 27-65-39. For a complete listing of Code sections affected by Chapter 476, Laws of 2014, see Table B, Allocation of Acts, in the Statutory Tables Volume.

Amendment Notes —

The 2007 amendment substituted “thirty (30) days” for “twenty (20) days” both time it appears; and made minor stylistic changes.

The 2009 amendment, effective from and after July 1, 2010, substituted “sixty (60) days” for “thirty (30) days” both times it appears.

The 2014 amendment (ch. 476), effective January 1, 2015, rewrote the section, which formerly read “If no return is made on or before the due date by any taxpayer required to make a return, the commissioner, as soon as practicable after the due date, shall make an assessment of taxes and damages from any information available, which shall be prima facie correct. The commissioner shall give written notice to the taxpayer of the tax and damages thus assessed and demand payment within sixty (60) days from the date of the notice. The notice shall be sent by mail to the taxpayer, or delivered by an agent of the commissioner either to the taxpayer or someone of suitable age and discretion at the taxpayer’s place of business or residence. However, if the taxpayer shall file a return and pay the tax shown to be due within sixty (60) days from the date of the assessment, the return and payment shall be accepted in lieu of the assessment.”

Cross References —

Application of this section to the user tax on natural gas, compressed gas, and locomotive fuel, see §27-59-313.

Notice of assessment of taxes, damages and interest for failure to preserve adequate records of gross income; proceeds, see §27-65-37.

Penalties for deficient or delinquent return, see §27-65-39.

Enrolling a judgment for failure or refusal to pay sales tax, damages or interest after receiving notice and demand as provided in this section and §27-65-37, see §27-65-57.

Penalty for failure or refusal to make return, see §27-65-85.

§ 27-65-37. Assessment of tax by commissioner.

  1. If adequate records of the gross income or gross proceeds of sales are not maintained or invoices preserved as provided herein, or if an audit of the records of a taxpayer, or any return filed by him, or any other information discloses that taxes are due and unpaid, the commissioner shall make assessments of taxes, damages, and interest from any information available, which shall be prima facie correct. However, if in an audit of the records of a taxpayer it is determined that during the period being audited the taxpayer reported and paid tax in accordance with a method used during a prior period which had been audited by the commissioner and not found to result in any additional tax due, the commissioner shall be estopped from collecting any additional tax as a result of the use of this previously audited method for any period prior to notification by the commissioner or his agent during the current audit that use of the previously audited method would result in additional tax being due if it is determined, through all information available regarding this taxpayer, that:
    1. The method in issue was previously audited by the commissioner with no additional tax determined to be due under such method;
    2. The method under consideration in the current audit is the same method that was used in the prior audit;
    3. There has not been a statutory or regulatory change that would have resulted in additional tax being due under this method after the statutory or regulatory change; and
    4. The taxpayer detrimentally relied on the fact that this method had been previously audited and not found to result in additional tax.
  2. The commissioner shall give notice to the taxpayer of the assessments and demand payment of the tax, damages and interest within sixty (60) days from the date the commissioner mailed or hand delivered the notice. The notice shall be sent by regular first class mail or delivered by an agent of the commissioner. In the case of an individual, the notice shall be sent by mail to the taxpayer or delivered by an agent of the commissioner to the taxpayer, to a manager or general agent at the taxpayer’s place of business or to someone above the age of sixteen (16) years at the taxpayer’s residence. In the case of a partnership, the notice shall be sent by mail to the partnership or delivered by an agent of the commissioner to any partner, to a manager or general agent at the taxpayer’s place of business or to someone above the age of sixteen (16) years at the residence of any partner. In the case of a corporation, limited liability company, joint venture, association, estate, trust or other group or combination acting as a unit, including any government entity, the notice shall be sent by mail to the taxpayer or delivered by an agent of the commissioner to an officer of the entity, to someone above the age of sixteen (16) years at the residence of an officer of the entity or to a manager or general agent at the taxpayer’s place of business.
  3. If the taxpayer shall fail or refuse to comply with the notice of assessment or shall fail to petition for a hearing, the commissioner shall proceed as provided in Section 27-65-39.

HISTORY: Codes, 1942, § 10119; Laws, 1932, ch. 90; Laws, 1934, ch. 119; Laws, 1936, ch. 158; Laws, 1938, ch. 113; Laws, 1942, ch. 138; Laws, 1944, ch. 129, § 7; Laws, 1952, ch. 403, § 4; Laws, 1955, Ex Sess, ch. 106, § 1; Laws, 1958, ch. 576; Laws, 2007, ch. 359, § 2; Laws, 2009, ch. 492, § 104; Laws, 2010, ch. 323, § 3; Laws, 2013, ch. 470, § 6; Laws, 2014, ch. 476, § 13, effective from and after January 1, 2015.

Editor’s Notes —

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Laws of 2013, ch. 470, § 7, effective January 1, 2013, provides:

“SECTION 7. Nothing in this act shall affect or defeat any refund claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the laws of this state for any tax period and/or tax year beginning before the date on which this act becomes effective, whether such refund claims, assessments, appeals, suits or actions have been begun or filed before the date on which this act becomes effective or are begun or filed thereafter; and the provisions of the tax laws of this state in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of any refund claim, assessment, appeal, suit, right or cause of action for taxes paid, due or accrued under the laws of this state for any tax period and/or tax year beginning before the date on which this act goes into effect, for the collection and enrollment of liens for any taxes due or accrued for any tax period and/or tax year beginning before the date on which this act goes into effect and for the execution of any warrant under such laws for a tax period and/or tax year beginning before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws in regard to any tax period and/or tax year beginning prior to the date on which this act becomes effective.”

Laws of 2014, ch. 476, § 18, effective January 1, 2015, provides:

“SECTION 18. Except for the reductions in the rate of interest as set out in Sections 4, 5, 6, 7, 8, 9, 10 and 14 which also contain the effective date of such rate of interest changes, nothing in Sections 1 through 14 of this act shall affect or defeat any refund claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the laws of this state before the date on which this act becomes effective, whether such refund claims, assessments, appeals, suits or actions have been begun or filed before the date on which this act becomes effective or are begun or filed thereafter; and the statutes contained in these sections as in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of any refund claim, assessment, appeal, suit, right or cause of action for taxes paid, due or accrued under the laws of this state before the date on which this act goes into effect, for the collection and enrollment of liens for any taxes due or accrued before the date on which this act goes into effect and for the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws prior to the date on which this act becomes effective.”

Sections 1 through 14 of Chapter 476, Laws of 2014, amended the following sections: Sections 27-7-23, 27-7-24, 27-7-37, 27-7-51, 27-7-53, 27-7-315, 27-7-327, 27-7-345, 27-13-23, 27-13-25, 27-65-31, 27-65-35, 27-65-37 and 27-65-39. For a complete listing of Code sections affected by Chapter 476, Laws of 2014, see Table B, Allocation of Acts, in the Statutory Tables Volume.

Amendment Notes —

The 2007 amendment substituted “thirty (30) days” for “ten days” in the second sentence of the first paragraph; and made a minor stylistic change.

The 2009 amendment, effective from and after July 1, 2010, substituted “sixty (60) days from the date of the notice” for “thirty (30) days from date of delivery of the notice” in the first paragraph.

The 2010 amendment substituted “regular mail” for “certified or registered mail” in the last sentence of the first paragraph.

The 2013 amendment inserted subsection designators; added the last sentence in (1); added (1)(a) through (d); and made a minor stylistic change.

The 2014 amendment (ch. 476), effective January 1, 2015, rewrote (2), which formerly read “The commissioner shall give notice to the taxpayer of the assessments and demand payment of the tax, damages and interest within sixty (60) days from the date of the notice. The notice shall be sent by regular mail or delivered by an agent of the commissioner either to the taxpayer or someone of suitable age and discretion at the taxpayer’s residence or place of business.”

Cross References —

Application of this section to the user tax on natural gas, compressed gas, and locomotive fuel, see §27-59-313.

Notice of taxes and damages for failure to file return, see §27-65-35.

Enrolling a judgment for failure or refusal to pay sales tax, damages or interest after receiving notice and demand as provided in this section and §27-65-35, see §27-65-57.

Penalties for deficient or delinquent return, see §27-65-39.

Duty of taxpayer to keep records, see §27-65-43.

Penalty for failure or refusal to make returns, see §27-65-85.

RESEARCH REFERENCES

Am. Jur.

68 Am. Jur. 2d, Sales and Use Taxes §§ 237 et seq.

14 Am. Jur. Pl & Pr Forms (Rev), Indians, Form 4.1 (complaint, petition, or declaration – by motor fuel dealer – to recover motor fuel taxes wrongfully assessed by state agency against sales on Indian reservation).

22 Am. Jur. Pl & Pr Forms (Rev), Sales and Use Taxes, Form 5.1 (complaint, petition or declaration – for declaratory relief from sales tax levy – taxes assessed on nontaxable transactions – motor fuel taxes wrongfully assessed by state agency against sales on Indian reservations).

22 Am. Jur. Pl & Pr Forms (Rev), State and Local Taxation, Form 402.1.1 (complaint, petition, or declaration – for declaratory relief from sales tax levy – motor fuel taxes wrongfully assessed by state agency against sales on Indian reservations).

CJS.

53 C.J.S., Licenses §§ 97-99 et seq.

JUDICIAL DECISIONS

1. Validity.

2. Construction and application.

1. Validity.

Where assessments or returns of additional sales taxes were made by the chairman of the state tax commission from the best information available where the taxpayer’s records were found to be inadequate, and notice was given to the taxpayer setting out the basis for the commissioner’s findings supporting such additional assessment, which assessments were approved by the tax commission and the taxpayer was given an opportunity both by the chairman of the commission and by the tax commission itself to negative by evidence the facts on which the assessments were based, the order of the tax commission approving such assessment did not violate the due process clause, since it was not necessary for the tax commission to set forth the facts on which the assessments were made in its order, as against the contention that orders of quasi-judicial commissions and bodies must be supported by a finding of basic fact. Viator v. State Tax Com., 193 Miss. 266, 5 So. 2d 487, 1942 Miss. LEXIS 78 (Miss.), cert. denied, 316 U.S. 643, 62 S. Ct. 1036, 86 L. Ed. 1728, 1942 U.S. LEXIS 732 (U.S. 1942).

2. Construction and application.

Circuit court erred in denying relief to a seller in its action to collect the sales taxes that it paid because the buyer agreed to the pay the sales tax that was accessed to the seller, the liability of the purchaser was for the amount of the sales tax imposed on the seller, and the trial court erred as a matter of law in relitigating that issue. Nortrax S., Inc. v. Thornhill Forestry Serv., 204 So.3d 837, 2016 Miss. App. LEXIS 75 (Miss. Ct. App.), cert. denied, 205 So.3d 1081, 2016 Miss. LEXIS 492 (Miss. 2016).

Bankruptcy debtor was liable for sales taxes as assessed by a state tax agency since the debtor engaged in business activities involving servicing and installing air conditioning and refrigeration units, the debtor failed to preserve invoices, the agency assessed the taxes based on available information, and the debtor failed to show that bank deposits were loans to rebut the presumption that the agency’s assessment was correct. Blalock v. Miss. Dep't of Rev. (In re Blalock), 537 B.R. 284, 2015 Bankr. LEXIS 3120 (Bankr. S.D. Miss. 2015).

Sales tax assessment was prima facie correct since the auditor properly relied on records provided by bankruptcy debtors to estimate taxable sales using the cash flow method, in the absence of records of actual taxable sales, and the debtors failed to show that the calculations or accounting methodology were improper. Fugitt v. Miss. Dep't of Revenue (In re Fugitt), 539 B.R. 289, 2014 Bankr. LEXIS 5387 (Bankr. S.D. Miss. 2014).

State tax authority properly mailed a sales tax assessment to bankruptcy debtors at the proper address, and the debtors’ lack of memory was not evidence that the debtors did not receive the assessment. Fugitt v. Miss. Dep't of Revenue (In re Fugitt), 539 B.R. 289, 2014 Bankr. LEXIS 5387 (Bankr. S.D. Miss. 2014).

In order for the State Tax Commission’s assessments to be prima facie correct, the commission’s auditor must make them “from any information available” under this section, not from the best information available. Thus, in making sales tax assessments, the commission was not required to interview the tax payer, his employees, or his friends in order to determine the amount of markups to be applied to the figures obtained by the commission from the taxpayer’s purchase invoices. Marx v. Bounds, 528 So. 2d 822, 1988 Miss. LEXIS 314 (Miss. 1988).

A retailer engaged in the sale of tile in an installed condition is a retailer of tangible personal property subject to the tax under Code 1942, § 10108, and the fact that he was paid by the job, charging only one price for both tile and installation, was immaterial. Mississippi State Tax Com. v. Hinton, 218 So. 2d 740, 1969 Miss. LEXIS 1619 (Miss. 1969).

An assessment based upon the entire charge made by a petroleum exploration company for services rendered in gathering data in Mississippi and in interpreting them at its head office in another state is permissible where the charge was not allocated between these services, and the entire amount was reported as Mississippi income. Monaghan v. Seismograph Service Corp., 236 Miss. 278, 108 So. 2d 721, 1959 Miss. LEXIS 318 (Miss.), cert. denied, 361 U.S. 35, 80 S. Ct. 137, 4 L. Ed. 2d 111, 1959 U.S. LEXIS 230 (U.S. 1959).

Although there is no requirement in Code 1942, § 10125 that notice of immediate assessment made under authority of subsection b be given to the taxpayer by registered mail, that section must be read and considered along with this section [Code 1942, § 10121] which confers upon the commissioner general authority to make an additional assessment and which requires the giving of notice. Anderson Bros. Corp. v. Stone, 227 Miss. 26, 85 So. 2d 767, 1956 Miss. LEXIS 653 (Miss. 1956).

Mere irregularities in the assessment will not avail to support the recovery back of alleged illegally exacted taxes. Anderson Bros. Corp. v. Stone, 227 Miss. 26, 85 So. 2d 767, 1956 Miss. LEXIS 653 (Miss. 1956).

Although the making of additional assessments requires the giving of a notice, a foreign corporation waived its right to object to want of notice where the corporation had its representative arrange for a conference and appear before the commissioner a few days later and present additional information relative to its tax liability which was accepted by the commissioner and a reduction of the assessment was made by reason thereof. Anderson Bros. Corp. v. Stone, 227 Miss. 26, 85 So. 2d 767, 1956 Miss. LEXIS 653 (Miss. 1956).

Where foreign corporation, engaged in construction of pipelines for a fixed price, failed to file a bond conditioned for the payment of sales taxes, and then was removing all of its property from the state, the tax commissioner had a right to issue a jeopardy warrant authorizing the seizure of the property of the foreign corporation without waiting for expiration of the 10 days within which the taxpayer might petition for a hearing. Anderson Bros. Corp. v. Stone, 227 Miss. 26, 85 So. 2d 767, 1956 Miss. LEXIS 653 (Miss. 1956).

§ 27-65-39. Penalties for deficient or delinquent return.

If any part of the deficient or delinquent tax is due to negligence or failure to comply with the provisions of this chapter or authorized rules and regulations promulgated under the provisions of this chapter without intent to defraud, there may be added as damages ten percent (10%) of the total amount of deficiency or delinquency in the tax, or interest at the rate of one percent (1%) per month, except as otherwise provided in this section, or both, from the date such tax was due until paid, and the tax, damages and interest shall become payable upon notice and demand by the commissioner.

If any part of the deficient or delinquent tax is due to intentional disregard of the provisions of this chapter or authorized rules and regulations promulgated under the provisions of this chapter, or is due to fraud with intent to evade the law, then there may be added as damages fifty percent (50%) of the total amount of the deficiency or delinquency of the tax, and in such case the whole amount of tax unpaid, including the charges so added, shall become due and payable upon notice and demand by the commissioner, and interest of one percent (1%) per month, except as otherwise provided in this section, of the total amount of the deficiency or delinquency of the tax may be added from the date such tax was due until paid. Provided, however, no such damages shall be added if the taxpayer establishes reasonable cause for his negligence or failure to comply. A taxpayer’s purported disregard of instructions given through an audit shall not be a basis for the imposition of the penalty provided in this paragraph.

For taxes assessed by the commissioner on or after January 1, 2015, the rate of any interest assessed under this section shall be:

Nine-tenths of one percent (9/10 of 1%) per month for such taxes assessed on or after January 1, 2015, and before January 1, 2016;

Eight-tenths of one percent (8/10 of 1%) per month for such taxes assessed on or after January 1, 2016, and before January 1, 2017;

Seven-tenths of one percent (7/10 of 1%) per month for such taxes assessed on or after January 1, 2017, and before January 1, 2018;

Six-tenths of one percent (6/10 of 1%) per month for such taxes assessed on or after January 1, 2018, and before January 1, 2019; and

One-half of one percent (1/2 of 1%) per month for such taxes assessed on or after January 1, 2019.

HISTORY: Codes, 1942, § 10119; Laws, 1932, ch. 90; Laws, 1934, ch. 119; Laws, 1936, ch. 158; Laws, 1938, ch. 113; Laws, 1942, ch. 138; Laws, 1944, ch. 129, § 7; Laws, 1952, ch. 403, § 4; Laws, 1955, Ex Sess, ch. 106, § 1; Laws, 1958, ch. 576; Laws, 2012, ch. 566, § 7; Laws, 2014, ch. 476, § 14, effective from and after January 1, 2015.

Editor’s Notes —

Laws of 2012, ch. 566, § 10 provides:

“SECTION 10. Sections 8 and 9 of this act shall take effect and be in force from and after its passage [approved May 23, 2012], and the remaining sections of this act shall take effect and be in force from and after July 1, 2012.”

Laws of 2014, ch. 476, § 18, effective January 1, 2015, provides:

“SECTION 18. Except for the reductions in the rate of interest as set out in Sections 4, 5, 6, 7, 8, 9, 10 and 14 which also contain the effective date of such rate of interest changes, nothing in Sections 1 through 14 of this act shall affect or defeat any refund claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the laws of this state before the date on which this act becomes effective, whether such refund claims, assessments, appeals, suits or actions have been begun or filed before the date on which this act becomes effective or are begun or filed thereafter; and the statutes contained in these sections as in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of any refund claim, assessment, appeal, suit, right or cause of action for taxes paid, due or accrued under the laws of this state before the date on which this act goes into effect, for the collection and enrollment of liens for any taxes due or accrued before the date on which this act goes into effect and for the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws prior to the date on which this act becomes effective.”

Sections 1 through 14 of Chapter 476, Laws of 2014, amended the following sections: Sections 27-7-23, 27-7-24, 27-7-37, 27-7-51, 27-7-53, 27-7-315, 27-7-327, 27-7-345, 27-13-23, 27-13-25, 27-65-31, 27-65-35, 27-65-37 and 27-65-39. For a complete listing of Code sections affected by Chapter 476, Laws of 2014, see Table B, Allocation of Acts, in the Statutory Tables Volume.

Amendment Notes —

The 2012 amendment deleted “for the first offense, fifteen percent (15%) for the second offense, twenty-five percent (25%) for the third offense, and fifty percent (50%) for any subsequent offense” following “ten percent (10%)” and made a minor stylistic change in the first paragraph; and deleted the former last paragraph which read: “If the deficient or delinquent tax is not paid pursuant to the commissioner’s notice and it is necessary to resort to the issuance of the notice of tax lien or a warrant, the damages may be increased to fifteen percent (15%) for the first offense, twenty-five percent (25%) for the second offense and fifty percent (50%) for any subsequent offense.”

The 2014 amendment (ch. 476), effective January 1, 2015, inserted “except as otherwise provided in this section” in the first paragraph; in the second paragraph inserted “is due” preceding “to fraud,” twice substituted “may be” for “shall be,” inserted “except as otherwise provided in this section, of the total amount of the deficiency or delinquency” in the first sentence, and added the last two sentences; added the third paragraph and (a) through (e).

Cross References —

Application of this section to the user tax on natural gas, compressed gas, and locomotive fuel, see §27-59-313.

Notice of taxes and damages for failure to file return, see §27-65-35.

Notice of assessment of taxes, damages and interest for failure to preserve adequate records of gross income, proceeds, see §27-65-37.

Penalty for failure or refusal to make return, see §27-65-85.

RESEARCH REFERENCES

ALR.

Retailer’s or buyer’s defenses against exaction of penalties for failure to file, or deficiency in, state or local sales tax return. 20 A.L.R.4th 952.

Am. Jur.

68 Am. Jur. 2d, Sales and Use Taxes §§ 253 et seq.

CJS.

53 C.J.S., Licenses §§ 97-99 et seq.

§ 27-65-40. Effect of state officer’s or employee’s failure to pay state sales tax.

If any officer or employee of the State of Mississippi, or any political subdivision thereof, does not pay the state sales tax for which he is responsible to pay within two (2) months after such sales tax becomes due and payable, he shall not be eligible to receive any salary or other emoluments of office from this state, or from any political subdivision thereof, until said sales tax, interest and penalty, if any, shall be paid in full. This provision shall apply to any installments of sales tax due, after the first installment, to require payment of the entire balance of tax due, plus interest and penalty, if any, before an officer or employee of the State of Mississippi, or any political subdivision thereof, is eligible to draw any salary or other emoluments of office. The Tax Commissioner is required to furnish the State Fiscal Officer or appropriate fiscal officer of the political subdivision, as the case may be, with notice that sales taxes have not been paid. This notice shall serve as a stop order upon any salary due any employee or officer. Disregard of this notice creating personal liability against such fiscal officer for the full amount of the sales tax due, plus interest and penalty. For purposes of this section, a political subdivision includes, but is not limited to, a county or separate school district, institution of higher learning, state college or university, or state community college. The sales tax may be paid with uncertified check during such time and under such regulations as the Commissioner shall prescribe, but if the check so received is not paid by the bank on which it is drawn, the taxpayer for whom such check is tendered shall remain liable for the payment of the tax and all penalties, the same as if such check had not been tendered.

HISTORY: Laws, 1993, ch. 563, § 4, eff from and after July 1, 1993.

Editor’s Notes —

Section 27-104-6 provides that whenever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

§ 27-65-41. Tax constitutes a debt.

The tax imposed by this chapter or damages assessed or interest applied by authority of this chapter shall constitute a debt due the State of Mississippi from the time the tax is due until it is paid and shall be a lien upon the property or rights to property of any person subject to the provisions of this chapter including the statute of limitations set forth in Section 27-65-42.

HISTORY: Codes, 1942, § 10119; Laws, 1932, ch. 90; Laws, 1934, ch. 119; Laws, 1936, ch. 158; Laws, 1938, ch. 113; Laws, 1942, ch. 138; Laws, 1944, ch. 129, § 7; Laws, 1952, ch. 403, § 4; Laws, 1955, Ex Sess ch. 106, § 1; Laws, 1958, ch. 576; Laws, 1972, ch. 405, § 1, eff from and after sixty (60) days after passage (approved April 27, 1972).

Cross References —

Procedures for appeals from decisions of the State Tax Commission in situations not subject to this section or §67-1-1 et seq., see §27-3-29.

Action to recover tax, penalty and interest, see §27-35-5.

Application of this section to the user tax on natural gas, compressed gas, and locomotive fuel, see §27-59-313.

Liability of seller and purchaser of business, certain stock-holders of small business corporations and agents for out-of-state dealers, see §27-65-55.

Use tax as debt, see §27-67-21.

RESEARCH REFERENCES

Am. Jur.

68 Am. Jur. 2d, Sales and Use Taxes §§ 240 et seq.

JUDICIAL DECISIONS

1. In general.

Liens for state and local taxes antedating federal tax lien are entitled to priority of payment out of bankrupt’s assets, though not made the basis of attachment or levy prior to bankruptcy. United States by IRS v. Bradley, 321 F.2d 224, 1963 U.S. App. LEXIS 4419 (5th Cir. Miss. 1963).

§ 27-65-42. Statute of limitations.

  1. The amount of taxes due on any return which has been filed as required by this chapter shall be determined and assessed within thirty-six (36) months from the date the return was filed except as otherwise provided in this section and Section 27-65-55.
  2. When an examination of a taxpayer’s records to verify returns made under this chapter has been initiated and the taxpayer notified of the examination, either by certified mail or personal delivery by an agent of the commissioner, within the thirty-six-month examination period provided for in subsection (1) of this section, the determination of the correct tax liability shall be made by the commissioner within one (1) year after the expiration of the thirty-six-month examination period; however, this limitation shall not apply:
    1. To any tax period for which the taxpayer failed to file a return, in which case the tax, including any applicable penalties and interest, may be assessed by the commissioner at any time and the tax, penalties and/or interest so assessed may be collected by the commissioner as otherwise provided by law.
    2. In the case of a false or fraudulent return with the intent to evade tax. In such a case the commissioner is authorized to compute, determine, and assess at any time the estimated amount of tax due on the return, including any applicable penalties and interest, from any information in his or her possession, and after the tax, penalties and/or interest are assessed, to collect them as otherwise provided by law.
    3. In the case of an agreement in writing entered into by the commissioner and the taxpayer, made prior to the expiration of the applicable time periods provided for in subsections (1) and (2) of this section, consenting to the examination of a return. In such a case the determination of a tax overpayment or deficiency and/or the issuance of an assessment may be made within the agreed upon period. The period agreed upon may be extended by subsequent agreements in writing made before the expiration of the previously agreed upon period.
    4. In a case in which a taxpayer requests an extension of time for filing any return required by this chapter, and the request is granted. In such a case the limitation of time for examining the return and determining any tax overpayment or assessing any tax deficiency from the return shall be extended for a like period.
  3. A taxpayer may apply to the commissioner for revision of the tax assessed against him or her, or paid by him or her, at any time within thirty-six (36) months from the date of the assessment or from the date the return was filed. Unless a claim for credit or refund is filed by the taxpayer within thirty-six (36) months from the time the return was filed or assessment made, no credit or refund shall be allowed.
  4. Taxpayers shall keep and maintain an accurate and complete set of records and other information sufficient to allow the department to determine the correct amount of tax due. The records and other information shall be open and available for inspection by the department upon request at a reasonable time and location. Refusal or delay by the taxpayer to provide documentation for examination upon the department’s request shall result in an assessment being made from any information available, which shall be prima facie correct.

HISTORY: Codes, 1942, § 10119(e); Laws, 1972, ch. 405, § 1; Laws, 1993, ch. 563, § 5; Laws, 2010, ch. 386, § 4; Laws, 2013, ch. 470, § 3; Laws, 2017, ch. 335, § 2, eff from and after Jan. 1, 2017.

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected a typographical error in the first paragraph. The word “taxes” was changed to “tax” in the first sentence. In the second sentence, the word “by” was inserted preceding “certified mail or personal delivery.” The Joint Committee ratified the correction at its May 31, 2006, meeting.

Editor’s Notes —

Laws of 2013, ch. 470, § 7, effective January 1, 2013, provides:

“SECTION 7. Nothing in this act shall affect or defeat any refund claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the laws of this state for any tax period and/or tax year beginning before the date on which this act becomes effective, whether such refund claims, assessments, appeals, suits or actions have been begun or filed before the date on which this act becomes effective or are begun or filed thereafter; and the provisions of the tax laws of this state in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of any refund claim, assessment, appeal, suit, right or cause of action for taxes paid, due or accrued under the laws of this state for any tax period and/or tax year beginning before the date on which this act goes into effect, for the collection and enrollment of liens for any taxes due or accrued for any tax period and/or tax year beginning before the date on which this act goes into effect and for the execution of any warrant under such laws for a tax period and/or tax year beginning before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws in regard to any tax period and/or tax year beginning prior to the date on which this act becomes effective.”

Amendment Notes —

The 2010 amendment added the exception in the first sentence.

The 2013 amendment designated the former first paragraph as (1), and therein deleted “and no suit or other proceedings for the collection of any taxes due shall be begun after the expiration of thirty six (36) months from the date such return was filed” preceding “except as otherwise provided”; deleted the former second paragraph which read: “However, when an examination of a taxpayer’s records to verify returns made under this chapter has been initiated and the taxpayer notified thereof, either by certified mail or personal delivery by an agent of the commissioner, within the thirty six month examination period provided herein, the determination of the correct tax liability may be made by the commission after the expiration of said thirty six month examination period, provided that said determination shall be made with reasonable promptness and diligence. When a false or fraudulent return has been filed with the intent to evade tax or in case no return has been filed, the amount of tax due may be determined, assessed and collected and suit or proceedings for the collection of the tax may be begun at any time after it becomes due”; added (2) and (3); and made minor stylistic changes.

The 2017 amendment, effective January 1, 2017, added (3), and redesignated former (3) as (4).

Cross References —

Tax constitutes a debt, see §27-65-41.

Penalty for failure or refusal to make return, see §27-65-85.

JUDICIAL DECISIONS

1. In general.

2. Tolling.

1. In general.

Where the 1955 amendment to the sales tax law was prefaced with an instruction that the section was “amended to read as follows”, the legislature thereby evinced an intention to make the new statute a substitute for the old, so that failure to set forth a statute of limitations resulted in the repeal of the prescriptive period stated in the statute before amendment. Lee v. Rhoden, 253 So. 2d 844, 1971 Miss. LEXIS 1233 (Miss. 1971).

2. Tolling.

Where a law firm employed by the Mississippi State Tax Commission sent a letter to the operator of a gas processing plant stating that the firm was hired to investigate, research, and initiate proceedings against entities which failed to pay applicable severance taxes on revenues received from gas fields based on gas contract settlements, and the letter also requested information from the operator, the letter was sufficient to constitute notice of an examination of the operator and toll the statute of limitations for assessment of taxes, even though the letter appeared to be sent to trigger the firm’s fee arrangement with the Commission. In re Pursue Energy Corp., 379 B.R. 100, 2006 Bankr. LEXIS 4476 (Bankr. S.D. Miss. 2006), aff'd, 2007 U.S. Dist. LEXIS 72976 (S.D. Miss. Sept. 28, 2007).

§ 27-65-43. Taxpayer must keep records.

It shall be the duty of every person taxable under this chapter to keep and preserve for a period of three (3) years adequate records of the gross income, gross receipts or gross proceeds of sales of the business, including all invoices of merchandise purchased, all bank statements and cancelled checks, and all other books or accounts as may be necessary to determine the amount of tax for which he is liable. Said records shall be adequate in substance to conform with the provisions of this chapter and the regulations promulgated by the commissioner, and all of such records shall be written in the English language. All records shall be open for examination, at any time, by the commissioner or his duly authorized agent.

The commissioner may require any information or records from computer information systems on media common to those systems. Taxpayers’ records may be sampled for audit purposes at the discretion of the commissioner and any assessment rendered as a result of same shall be considered prima facie correct.

The records provided for in this section shall be kept at the taxpayer’s principal place of business within this state, and failure to keep and allow examination of such records shall subject the taxpayer to all the penalties of Section 27-65-85 of this chapter.

HISTORY: Codes, 1942, § 10120; Laws, 1932, ch. 90; Laws, 1934, ch. 119; Laws, 1936, ch. 158; Laws, 1938, ch. 113; Laws, 1944, ch. 129, § 8; Laws, 1952, ch. 403, § 5; Laws, 1992, ch. 402, § 1, eff from and after July 1, 1992.

Cross References —

Notice of assessment of taxes, damages and interest for failure to preserve adequate records, see §27-65-37.

JUDICIAL DECISIONS

1. In general.

2. Basis for assessment by commissioner.

1. In general.

The requirement that the taxpayer keep adequate records is a reasonable exercise of legislative power. Monaghan v. Seismograph Service Corp., 236 Miss. 278, 108 So. 2d 721, 1959 Miss. LEXIS 318 (Miss.), cert. denied, 361 U.S. 35, 80 S. Ct. 137, 4 L. Ed. 2d 111, 1959 U.S. LEXIS 230 (U.S. 1959).

2. Basis for assessment by commissioner.

A taxpayer engaged in local activities in Mississippi which are connected with interstate commerce will not be permitted to commingle its income received from activities in another state with the income received from the activities in Mississippi, and then be heard to complain that taxes are imposed upon unapportioned income, where such unapportionment is due to failure of the taxpayer to keep adequate records as to income received from activities performed in Mississippi, and where the taxpayer may thereby escape paying tax on his income anywhere. Monaghan v. Seismograph Service Corp., 236 Miss. 278, 108 So. 2d 721, 1959 Miss. LEXIS 318 (Miss.), cert. denied, 361 U.S. 35, 80 S. Ct. 137, 4 L. Ed. 2d 111, 1959 U.S. LEXIS 230 (U.S. 1959).

And the Supreme Court having affirmed the judgment sustaining the tax commission’s order approving additional sales tax assessment, a bill for injunction to prevent the sheriff from enforcing such judgment by execution could not be maintained. Viator v. Edwins, 195 Miss. 220, 14 So. 2d 212, 1943 Miss. LEXIS 129 (Miss. 1943).

Where an assessment is made in accordance with the statute, although erroneous in fact, no personal liability of the chairman of the state tax commission and his assistants results therefrom provided the assessment was made in good faith, the burden of proving that it was not so made being on the complaining taxpayer. Rigby v. Stone, 194 Miss. 775, 11 So. 2d 823, 13 So. 2d 230, 1943 Miss. LEXIS 42 (Miss.), modified, 194 Miss. 775, 13 So. 2d 230 (Miss. 1943).

The right and duty of the chairman of the tax commission to make additional assessments for sales taxes does not depend upon whether the taxpayer fails to keep adequate records of his sales, and the only effect of the provision as to inadequate records is to permit the chairman, when the taxpayer’s records are inadequate, to determine the correctness of the return made by him “from the best information available.” Viator v. State Tax Com., 193 Miss. 266, 5 So. 2d 487, 1942 Miss. LEXIS 78 (Miss.), cert. denied, 316 U.S. 643, 62 S. Ct. 1036, 86 L. Ed. 1728, 1942 U.S. LEXIS 732 (U.S. 1942); Rigby v. Stone, 194 Miss. 775, 11 So. 2d 823, 13 So. 2d 230, 1943 Miss. LEXIS 42 (Miss.), modified, 194 Miss. 775, 13 So. 2d 230 (Miss. 1943).

Where assessments or returns of additional sales taxes were made by the chairman of the state tax commission from the best information available where the taxpayer’s records were found to be inadequate, and notice was given to the taxpayer setting out the basis for the commissioner’s findings supporting such additional assessment, which assessments were approved by the tax commission and the taxpayer was given an opportunity both by the chairman of the commission and by the tax commission itself to negative by evidence the facts on which the assessments were based, the order of the tax commission approving such assessment did not violate the due process clause, since it was not necessary for the tax commission to set forth the facts on which the assessments were made in its order, as against the contention that orders of quasi-judicial commissions and bodies must be supported by a finding of basic fact. Viator v. State Tax Com., 193 Miss. 266, 5 So. 2d 487, 1942 Miss. LEXIS 78 (Miss.), cert. denied, 316 U.S. 643, 62 S. Ct. 1036, 86 L. Ed. 1728, 1942 U.S. LEXIS 732 (U.S. 1942).

The objection to the sales tax hereunder that the right is given to the chairman of the state tax commission to examine the books, records and papers of the taxpayer in the ascertainment, assessment and collection of the tax, whereas a lessor of property, required under the statute to pay the debt of his lessee has no such right to protect himself against the loss occasioned by the delinquency of the lessee as taxpayer, is untenable, since a lessor may reserve such a right under the lease contract, and may also require that the lessee keep on paying at any and all times during the month a sufficient amount of paid-for petroleum products out of which the tax may be collected by the commissioner and thereby avoid the necessity for a seizure and sale of the premises and fixtures of the owner. Standard Oil Co. v. Stone, 191 Miss. 897, 2 So. 2d 155, 1941 Miss. LEXIS 124 (Miss. 1941).

§§ 27-65-45 through 27-65-49. Repealed.

Repealed by Laws, 2005, ch. 499, § 36 effective from and after July 1, 2005.

§27-65-45. [Codes, 1942, § 10121; Laws, 1932, ch. 90; Laws, 1934, ch. 119; Laws, 1938, ch. 113, 1952, ch. 403, § 6; Laws, 1955, Ex Sess ch. 106, § 2; Laws, 1971, ch. 464, § 1; Laws, 1986, ch. 451, § 5, eff from and after May 1, 1986.]

§27-65-47. [Codes, 1942, § 10121.1; Laws, 1971, ch. 464, § 1, eff from and after passage (approved March 30, 1971).]

§27-65-49. [Codes, 1942, § 10121.2; Laws, 1971, ch. 464, § 1, eff from and after passage (approved March 30, 1971).]

Editor’s Notes —

Former §27-65-45 provided for hearings and appeals from certain actions of the State Tax Commission and was entitled: “Rights of taxpayers; board of review.”

Former §27-65-47 provided for hearings and appeals from certain actions of the State Tax Commission and was entitled: “Recovery of improper taxes.”

Former §27-65-49 provided for hearings and appeals from certain actions of the State Tax Commission and was entitled: “Person burdened with illegal tax entitled to relief.

§ 27-65-51. Disbursement from treasury to taxpayer.

In the event a final judgment is rendered in favor of the taxpayer in a suit to recover illegal taxes, and provided the taxpayer is not otherwise indebted to the state, it shall be the duty of the state auditor, upon receipt of a certified copy of the final judgment, to issue a warrant directed to the state treasurer, in favor of the taxpayer, to pay the part of the illegal tax as was paid into the state treasury, and to certify to the treasurer of any municipality, county or other taxing authority as to the amount of the illegal taxes paid to such municipality, county, or other taxing authority having received any part of the illegal tax, who is required hereby to refund the amount of such taxes certified by the auditor, included in the amount for which the judgment was rendered in favor of the taxpayer.

If any municipality, county or other taxing authority, having received any part of taxes for the recovery of which such judgment is rendered, is unable, unwilling or otherwise fails or refuses to make refund of the amount certified by the state auditor to be due such taxpayer, then the commissioner is hereby authorized to withhold from such municipality, county, or other taxing authority, sufficient funds from any subsequent amount which may be due to such municipality, county, or other taxing authority, to cover the amount not refunded to the taxpayer. Any such amount so withheld shall be paid into the state treasury and a warrant issued by the state auditor against such fund in payment of the balance due under the judgment rendered in favor of the taxpayer for such taxes.

HISTORY: Codes, 1942, § 10121.3; Laws, 1971, ch. 464, § 1, eff from and after passage (approved March 30, 1971).

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor,” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section 27-104-6 provides that whenever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Cross References —

Application of all administrative provisions of the state sales tax law to all persons liable for taxes under the state estate tax law, see §27-9-39.

Refunding overpayment of taxes, see §27-65-53.

Refund of taxes generally, see §27-73-1 et seq.

§ 27-65-53. Refunds.

If the commissioner finds that the taxpayer has overpaid his tax for any reason and the taxpayer has discontinued business and there is no subsequent liability upon which the excess may be credited, or if the amount of the excess so paid shall exceed the estimated liability for the next twelve (12) months, the excess shall be refunded to the taxpayer. Such amount shall be certified to the State Auditor of Public Accounts by the commission. The said auditor is hereby authorized to make such investigation and audit of the claim as he finds necessary. If he finds that the commissioner is correct in his determination, the auditor may issue his warrant to the State Treasurer in favor of the taxpayer for the amount of tax erroneously paid into the State Treasury, such refunds to be made from current sales tax collections. If part of the overpayment has been disbursed to any municipality or state institution of higher learning, under authority of Section 27-65-75, the municipality or state institution of higher learning, having erroneously received the money, shall adjust the amount with the commissioner, or the overpayment may be withheld by the state from any funds due by the state to the municipality or state institution of higher learning.

Provided, that where the taxpayer has overpaid his tax, the commissioner may give credit for same and allow the taxpayer to take credit on a subsequent return or, if necessary, in his discretion, have the taxpayer file for a refund as provided herein.

If any overpayment of tax as reflected in an application or amended return, or both, filed by the taxpayer, and verified by the commissioner or otherwise determined to be due by the commissioner or commission, is not refunded or credited to a taxpayer’s account within ninety (90) days after the application or amended return is filed or the date the commission or commissioner determines a refund is due, whichever is later, interest at the rate of one percent (1%) per month shall be allowed on such overpayment computed for the period after expiration of the ninety-day period provided herein to the date of payment.

HISTORY: Codes, 1942, § 10121.4; Laws, 1971, ch. 464, § 1; Laws, 1981, ch. 328, § 2; Laws, 1991, ch. 383, § 1; Laws, 1998, ch. 337, § 2; Laws, 2006, ch. 365, § 2, eff from and after July 1, 2006.

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor,” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section 27-104-6 provides that whenever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Amendment Notes —

The 2006 amendment inserted “or state institution of higher learning” three times following “municipality” in the last sentence of the first paragraph.

Cross References —

Application of all administrative provisions of the state sales tax law to all persons liable for taxes under the state estate tax law, see §27-9-39.

Refund of taxes, generally, see §27-73-1 et seq.

RESEARCH REFERENCES

Am. Jur.

68 Am. Jur. 2d, Sales and the Use Taxes § 270.

22 Am. Jur. Pl & Pr Forms (Rev), Sales and Use Taxes, Forms 11 et seq.

19 Am. Jur. Pl & Pr Forms (1st ed), Taxation, Forms 19:572, 19:583.

CJS.

53 C.J.S., Licenses § 91.

JUDICIAL DECISIONS

1. Interest on refunds.

Chancery court properly determined that the Mississippi Department of Revenue (MDOR) owed a school district interest on its overpayment of severance taxes on oil and gas production from sixteenth-section lands from the date of the Mississippi Supreme Court’s opinion because MDOR was statutorily required to pay interest only if it failed to issue a complete refund within 90 days after the later of the submission of an application or when the Commissioner determined a refund was due, and the 90-day time for payment of the refund in the case commenced on the date that the Supreme Court determined the tax was unlawful, which coincided with the date the Commission acted. Wayne Cnty. Sch. Dist. v. Morgan, 224 So.3d 539, 2017 Miss. LEXIS 104 (Miss. 2017), cert. denied, — U.S. —, 138 S. Ct. 933, 200 L. Ed. 2d 204, 2018 U.S. LEXIS 805 (U.S. 2018).

§ 27-65-55. Liability of seller and purchaser of business, certain stockholders of small business corporations and agents for out-of-state dealers.

  1. The tax imposed by this chapter shall be a lien upon the property of any person subject to the provisions thereof who shall sell out his business or stock of goods, or shall quit business, and such person shall be required to make out the return provided for under Section 27-65-33 within ten (10) days after the date he sold out his business or stock of goods, or quit business, and pay the tax imposed by this chapter. The purchaser or transferee in business shall be required to withhold sufficient of the purchase money to cover the amount of any taxes, damages and interest due until such time as the former owner shall produce a receipt from the commissioner showing that such liability has been paid, or a certificate that no taxes are due. In the event the former owner shall fail to pay any taxes, damages and interest due the state within the time allowed, the successor in business shall pay such taxes, damages and interest to the commissioner upon demand. If the purchaser or transferee of a business or stock of goods shall fail to withhold purchase money as provided and the taxes, damages and interest shall be due and unpaid after the period of ten (10) days allowed, he shall be personally liable for the payment of taxes, damages and interest of the former owner, and the property sold or transferred may be proceeded against by the commissioner in the hands of the purchaser or transferee as though no sale or transfer had been made.
  2. Persons owning stock of ten percent (10%) or more of the total of corporations or ten percent (10%) interest in limited liability companies with thirty-five (35) or fewer owners and exercising responsibility for fiscal management, also shall be liable for sales taxes levied by this chapter upon such corporations when such taxes become due and unpaid to the extent that such taxes accrued while such person was exercising responsibility for fiscal management. The liability under this subsection is derivative of the corporation or limited liability company, and the thirty-six-month assessment period in Section 27-65-42 will begin to run after the liability of the corporation or limited liability company becomes final. A person being assessed under this subsection may appeal his liability under Section 27-77-5 solely regarding the issue of the ownership interest and management requirements of this subsection. The commissioner shall make assessments against said persons of such taxes, damages and interest, and effect collection by the same procedures herein provided for assessment and collection of all taxes levied by this chapter.
  3. Any person, acting as agent for a dealer who has no permanent place of business in this state, who sells tangible personal property in this state, either at auction or as a transient vendor, shall be liable for collection of sales tax, where applicable, and payment of the same of this state unless the vendor principal is authorized to collect the tax and is registered under Section 27-65-27. Such persons shall maintain for a period of three (3) years adequate records which shall be available for inspection by the commissioner or his agent and which shall reveal the true sales tax liability of all parties to each transaction. Failure to maintain and permit examination of such records shall render the agent liable for sales tax accruing from all sales as determined by the commissioner from any information available. The commissioner shall effect collection by the same procedures herein provided for assessment and collection of all taxes levied by this chapter.

HISTORY: Codes, 1942, § 10122; Laws, 1932, ch. 90; Laws, 1934, ch. 119; Laws, 1938, ch. 113; Laws, 1946, ch. 262, § 6; Laws, 1952, ch. 403, § 7; Laws, 1958, ch. 574, § 13; Laws, 1977, ch. 439, § 2; Laws, 1988, ch. 491, § 2; Laws, 1994, ch. 503, § 2; Laws, 1995, ch. 508, § 3; Laws, 2010, ch. 386, § 3, eff from and after July 1, 2010.

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected an error in a statutory reference in the third sentence of subsection (2). The phrase “assessed under this paragraph” was changed to “assessed under this subsection.” The Joint Committee ratified the correction at its July 22, 2010, meeting.

Editor’s Notes —

Laws of 1995, ch. 508, § 7, effective July 1, 1995, provides as follows:

“SECTION 7. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the sales tax laws before July 1, 1995, whether such claims, assessments, appeals, suits or actions have been begun before July 1, 1995, or are begun thereafter; and the provisions of the sales tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before July 1, 1995, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The 2010 amendment added the subsection designations; and in (2), substituted “also shall be liable for sales taxes” for “shall be jointly and severally liable for sales tax” in the first sentence, and added the second and third sentences.

Cross References —

When taxes constitute lien, generally, see §27-35-1.

Application of this section to the user tax on natural gas, compressed gas, and locomotive fuel, see §27-59-313.

RESEARCH REFERENCES

ALR.

Validity and construction of state statute making successor corporation liable for taxes of predecessor. 65 A.L.R.3d 1181.

Am. Jur.

68 Am. Jur. 2d, Sales and Use Taxes §§ 253 et seq.

CJS.

53 C.J.S., Licenses § 50.

JUDICIAL DECISIONS

1. Responsible person.

2.-5. [Reserved for future use.]

6. Under former law.

1. Responsible person.

Debtor was liable for tax debts of a company because debtor, a partner in the company, qualified as a responsible person under Mississippi law and both sales taxes and withholding taxes qualified as trust fund taxes that were nondischargeable. Watson v. Miss. Dep't of Revenue (In re Watson), 556 B.R. 757, 2016 Bankr. LEXIS 3200 (Bankr. S.D. Miss. 2016).

Debtor, a partner in a company, qualified as a responsible person under Mississippi law and was liable for the sales and withholding tax debts of the company because debtor had filed state withholding tax returns on behalf of the company and had taken over all of the day to day operations after his partner left. Watson v. Miss. Dep't of Revenue (In re Watson), 556 B.R. 757, 2016 Bankr. LEXIS 3200 (Bankr. S.D. Miss. 2016).

2.-5. [Reserved for future use.]

6. Under former law.

Sales tax statutes making the place of business, including the permanent fixtures used in such business, liable to seizure and sale when taxes accrued upon the business conducted on the premises should become due and unpaid, even though it did not expressly provide that the tax should be a lien upon the property of the owner of such place of business and fixtures was not a violation of due process of law, in view of provisions therein permitting any person improperly charged with any tax and required to pay the same to recover it in any proper action or suit and entitling the lessor of the premises and fixtures to petition for a hearing if desired upon receipt by him of a demand from the commissioner to pay the delinquent taxes due by the lessee. Standard Oil Co. v. Stone, 191 Miss. 897, 2 So. 2d 155, 1941 Miss. LEXIS 124 (Miss. 1941).

Sales tax statute in rendering liable and subject to seizure and sale the premises and fixtures of a lessor to satisfy the unpaid sales tax due on retail sales made in the conduct of a business when the premises are equipped with permanent fixtures so that no other commodity than that sold by the lessor of such premises can be sold and handled thereat, is not unconstitutionally discriminatory as being applicable only to gasoline filling stations, since there was a reasonable basis for the distinction in such situation and in not rendering liable and subject to seizure and sale the premises and fixtures of the average landlord, for instance, who leases his store building and fixtures to a merchant engaged in selling general commodities thereat other than those sold by the owner of such premises. Standard Oil Co. v. Stone, 191 Miss. 897, 2 So. 2d 155, 1941 Miss. LEXIS 124 (Miss. 1941).

A lessor’s property would not be liable to seizure and sale for the tax on any sales made by its lessees which accrued and became payable prior to the effective date of this provision. Standard Oil Co. v. Stone, 191 Miss. 897, 2 So. 2d 155, 1941 Miss. LEXIS 124 (Miss. 1941).

Demurrers to a lessor’s petition to recover sales taxes paid under protest on behalf of four of its lessees were properly overruled in view of an allegation therein to the effect that a sufficient amount of gasoline was kept on hand at any one time to cover the tax accrued for the month for which it was assessed, the nonexistence of which fact was necessary to render the place of business, equipment and fixtures of the lessor subject to seizure and sale. Standard Oil Co. v. Stone, 191 Miss. 897, 2 So. 2d 155, 1941 Miss. LEXIS 124 (Miss. 1941).

Gasoline pumps and tanks furnished by an oil company to its lessees are permanent fixtures within the meaning of this section [Code 1942, § 10122], since they are used permanently as a means of distributing the products sold by the lessor and are not such fixtures as may be used one day in the sale of such products and another day for the sale of a commodity not sold by the lessor. Standard Oil Co. v. Stone, 191 Miss. 897, 2 So. 2d 155, 1941 Miss. LEXIS 124 (Miss. 1941).

§ 27-65-57. Enrolling a judgment.

If any person liable for the payment of sales taxes, damages or interest fails or refuses to pay them after receiving the notice and demand as provided in Sections 27-65-35 and 27-65-37, and if such person has not filed a timely appeal to the board of review as provided by law, the commissioner may file a notice of a tax lien for the sales taxes, damages and interest with the circuit clerk of the county in which the taxpayer resides or owns property which shall be enrolled as a judgment on the judgment roll.

Immediately upon receipt of the notice of the tax lien for sales taxes, damages and interest, the circuit clerk shall enter the notice of a tax lien as a judgment upon the judgment roll and show in the appropriate columns the name of the taxpayer as judgment debtor, the name of the commissioner or State Tax Commission as judgment creditor, the amount of the taxes, damages and interest, and the date and time of enrollment. The judgment shall be valid as against mortgagees, pledgees, entrusters, purchasers, judgment creditors, and other persons from the time of filing with the clerk. The amount of the judgment shall be a debt due the State of Mississippi and remain a lien upon all property and rights to property belonging to the taxpayer, both real and personal, including choses in action, with the same force and like effect as any enrolled judgment of a court of record, and shall continue until satisfied. The judgment shall be the equivalent of any enrolled judgment of a court of record and shall serve as authority for the issuance of writs of execution, writs of attachment, writs of garnishment or other remedial writs. The commissioner may issue warrants for collection of sales taxes from such judgments, in lieu of the issuance of any remedial writ by the circuit clerk, as provided in Sections 27-65-59 and 27-65-61 hereof; however, such judgment shall not be a lien upon the property of the taxpayer for a longer period than seven (7) years from the date of the filing of the notice of tax lien for sales taxes, damages and interest unless action be brought thereon before the expiration of such time or unless the commissioner refiles the notice of tax lien before the expiration of such time. The judgment shall be a lien upon the property of the taxpayer for a period of seven (7) years from the date of refiling the notice of tax lien unless action be brought thereon before the expiration of such time or unless the commissioner refiles the notice of tax lien before the expiration of such time. There shall be no limit upon the number of times that the commissioner may refile notices of tax liens.

Upon failure to pay the taxes imposed under this chapter by any taxpayer who has executed any bond under provisions of this chapter, the commissioner shall give notice of the failure to the sureties of the bond and demand payment of the tax, damages and interest within ten (10) days. If the sureties on the taxpayer’s bond shall fail or refuse to pay the penal sum demanded within the ten (10) days allowed, the commissioner shall file a notice of tax lien with the circuit clerk of the county in which the sureties reside or own property which shall be enrolled upon the judgment roll, and the commissioner may proceed to collect from the sureties as hereinafter provided for collecting from any judgment debtor.

The commissioner is hereby authorized to pay the clerk’s fee for enrolling the notice of tax lien out of funds appropriated by the Legislature to defray expenses of the State Tax Commission.

HISTORY: Codes, 1942, §§ 10123, 10124; Laws, 1932, ch. 90; Laws, 1934, ch. 119; Laws, 1936, ch. 158; Laws, 1938, ch. 113; Laws, 1952, ch. 403, § 8; Laws, 1955, Ex Sess, ch. 106, § 3; Laws, 1990, ch. 332, § 2; Laws, 2005, ch. 499, § 28, eff from and after July 1, 2005.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean Department of Revenue.

Amendment Notes —

The 2005 amendment substituted “timely appeal to the board of review as provided by law” for “petition as provided under Section 27-65-45 of this chapter” in the first paragraph; and made minor stylistic changes throughout.

Cross References —

Enrollment of judgments, generally, see §11-7-189.

Attachment at law against debtors, see §11-33-1 et seq.

Garnishment proceedings, see §11-35-1 et seq.

Executions, generally, see §13-3-111 et seq.

Authority of state tax commission to file notice of tax liens in same manner and with same effect as liens issued under this section, for failure to pay certain motor vehicle privilege and excise taxes, see §27-19-136.

Application of this section to the user tax on natural gas, compressed gas, and locomotive fuel, see §27-59-313.

Jeopardy assessment and warrant, see §27-65-61.

RESEARCH REFERENCES

Am. Jur.

67B Am. Jur. 2d, Sales and Use Taxes §§ 216 et seq.

CJS.

53 C.J.S., Licenses §§ 84-86 et seq.

JUDICIAL DECISIONS

1. In general.

Where personal property had been seized by the sheriff in satisfaction of enrolled judgment liens of the state tax commission and placed in the lawful possession of the sheriff to satisfy the tax lien judgments, the purchase money lien of the seller of part of the seized property ceased to exist when possession of the property was transferred from the original purchaser to the sheriff who had no notice of the existence of the statutory vendor’s lien. Paper Products Co. v. Mississippi State Tax Com., 206 So. 2d 635, 1968 Miss. LEXIS 1582 (Miss. 1968).

§ 27-65-59. Warrant for collection of tax.

The commissioner may issue a warrant under official seal directed to the sheriff of any county of the state, or to a special agent of the commission, commanding him to immediately seize and sell the real and personal property of the person owning the same found within the county in which the judgment is enrolled for the payment of the amount of tax, damages and interest, if any, as set forth in the warrant, and the cost of executing the warrant.

HISTORY: Codes, 1942, § 10125; Laws, 1932, ch. 90; Laws, 1934, ch. 119; Laws, 1936, ch. 158; Laws, 1938, ch. 113; Laws, 1952, ch. 403, § 9; Laws, 1955, Ex Sess, ch. 106, § 4; Laws, 1956, ch. 425, § 1; Laws, 1966, ch. 651, § 1(a); Laws, 1972, ch. 376, § 1, eff from and after passage (approved April 26, 1972).

Cross References —

Executions, generally, see §13-3-111 et seq.

Sheriff’s execution and return of process, see §19-25-37.

Authority of state tax commission to issue warrants in same manner and with same effect as warrants issued under this section, for failure to pay certain assessed motor vehicle privilege and excise taxes, see §27-19-136.

Action to recover tax, penalty and interest, see §27-35-5.

Collection of taxes by sale of personalty, generally, see §27-41-15.

Application of this section to the user tax on natural gas, compressed gas, and locomotive fuel, see §27-59-313.

Application of this section to collection of sales taxes due on contracting work, see §27-65-21.

Enrolling judgment for failure to pay taxes, damages or interest after receiving notice and demand as provided in §§27-65-35,27-65-37, see §27-65-57.

Jeopardy warrant, see §27-65-61.

Execution of warrant, see §27-65-63.

JUDICIAL DECISIONS

I. Under Current Law.

1. In general.

2.-5. [Reserved for future use.]

II. Under Former Law.

6. In general.

I. Under Current Law.

1. In general.

Where personal property had been seized by the sheriff in satisfaction of enrolled judgment liens of the state tax commission and placed in the lawful possession of the sheriff to satisfy the tax lien judgments, the purchase money lien of the seller of part of the seized property ceased to exist when possession of the property was transferred from the original purchaser to the sheriff who had no notice of the existence of the statutory vendor’s lien. Paper Products Co. v. Mississippi State Tax Com., 206 So. 2d 635, 1968 Miss. LEXIS 1582 (Miss. 1968).

Under the Sales Tax Act a tax warrant is not the same as a judgment at law, although it does have the effect of a judgment as a summary method of collecting taxes, and also it is not a judgment in the sense that it is res judicata on the question of liability of the taxpayer. Stevens Enterprises, Inc. v. Stone, 226 Miss. 806, 85 So. 2d 461, 1956 Miss. LEXIS 466 (Miss. 1956).

2.-5. [Reserved for future use.]

II. Under Former Law.

6. In general.

The statute clearly authorizes the chairman of the state tax commission to appoint deputies and require them to act for him in making assessments of sales on which sales taxes are to be collected. Rigby v. Stone, 194 Miss. 775, 11 So. 2d 823, 13 So. 2d 230, 1943 Miss. LEXIS 42 (Miss.), modified, 194 Miss. 775, 13 So. 2d 230 (Miss. 1943).

In an action against the chairman of the state tax commission for damages from sale of goods in the wrongful collection of sales taxes, the burden of proving that no assessment of the sales made by him or that the governing statute was not complied with in the making thereof was on the plaintiff taxpayer. Rigby v. Stone, 194 Miss. 775, 11 So. 2d 823, 13 So. 2d 230, 1943 Miss. LEXIS 42 (Miss.), modified, 194 Miss. 775, 13 So. 2d 230 (Miss. 1943).

Where attachment proceedings in chancery were commenced by the state tax collector on behalf of the state against nonresident construction companies, wherein it was sought to make a municipality garnishee, to collect excise taxes claimed to be due from the defendant, to which the municipality was alleged to be indebted, a motion by the municipality to dismiss the proceedings as to it should not have been overruled, since the state collector was without authority to bring proceedings on behalf of the state to collect the tax. City of Natchez v. Craig, 191 Miss. 567, 3 So. 2d 837, 1941 Miss. LEXIS 170 (Miss. 1941).

The state tax collector has been held not entitled to maintain an action for the collection of a gross income tax, on the theory that the sales tax statute should not be so construed as to leave it to the will and discretion of one man – the chairman of the state tax commission – as to whether or not a tax levied thereunder should be collected, and that the granting of such power could never have been intended by the legislature, which argument might be applied to the enforcement of income and inheritance tax laws, involving large sums of revenue due the state each year, although the legislature had expressly declared that these taxes are excepted from those for which the state tax collector might sue. Dunn Const. Co. v. Craig, 191 Miss. 682, 2 So. 2d 166, 3 So. 2d 834, 1941 Miss. LEXIS 127 (Miss. 1941).

The provisions of a former statute that the tax may be collected by action in debt was held not to authorize the state tax collector to sue for the collection of the tax, since a similar provision is to be found in other tax statutes in which the attorney general is named as the one to bring action to collect the tax. Dunn Const. Co. v. Craig, 191 Miss. 682, 2 So. 2d 166, 3 So. 2d 834, 1941 Miss. LEXIS 127 (Miss. 1941).

Under an earlier statute (Laws of 1934, ch 119, § 11) by which the tax was made a debt recoverable by action, such provision was held not of itself determinative of the right of the state tax collector to sue therefor. Dunn Const. Co. v. Craig, 191 Miss. 682, 2 So. 2d 166, 3 So. 2d 834, 1941 Miss. LEXIS 127 (Miss. 1941).

The legislature could authorize the chairman of the state tax commission to bring suit for the collection of the gross income tax, to the exclusion of any other official entitled by law to bring suit to collect past due and unpaid taxes, whose authority was derived solely from statutory enactment, as distinguished from that conferred by the constitution itself. Dunn Const. Co. v. Craig, 191 Miss. 682, 2 So. 2d 166, 3 So. 2d 834, 1941 Miss. LEXIS 127 (Miss. 1941).

It was the evident intention of the legislature that these emergency taxes should go into the state treasury to meet the crisis then impending, and without any deductions of a commission of 20 percent for the collection thereof, and the state tax collector was without authority to maintain a suit to collect a gross income tax. Dunn Const. Co. v. Craig, 191 Miss. 682, 2 So. 2d 166, 3 So. 2d 834, 1941 Miss. LEXIS 127 (Miss. 1941).

The provisions in § 11, Chapter 119, Laws of 1934 (not continued in the present statute) to the effect that the remedies for the collection of the tax “shall be in addition to all other existing remedies,” refer to the existing remedies contained in Chapter 90 of Laws of 1932. Dunn Const. Co. v. Craig, 191 Miss. 682, 2 So. 2d 166, 3 So. 2d 834, 1941 Miss. LEXIS 127 (Miss. 1941).

Repeal of 1932 Act imposing privilege taxes measured by gross income or gross sales did not, in view of saving clause in 1934 Act, relieve taxpayer of liability for taxes paid under repealed act. Jackson Fertilizer Co. v. Stone, 173 Miss. 183, 162 So. 170, 1935 Miss. LEXIS 244 (Miss. 1935).

§ 27-65-61. Jeopardy assessment and warrant.

If the commissioner has cause to believe and believes that the collection of taxes due by any taxpayer will be jeopardized by delay, he may assess such taxes immediately, together with damages and interest, and may immediately file with the circuit clerk a notice of tax lien for sales taxes, damages, and interest and issue a jeopardy warrant under official seal directed to the sheriff of any county of this state or to a special agent of the tax commission.

The circuit clerk shall proceed as provided in Section 27-65-57 upon receiving a copy of the notice of tax lien from the commissioner. Any tax determined to be due under a jeopardy assessment shall be a debt due to the state, and, when thus enrolled upon the judgment roll of the county, shall be the equivalent of any enrolled judgment of a court of record, and shall constitute a lien on all property and rights to property of the judgment debtor. The sheriff, or the special agent, as the case may be, upon receipt of the jeopardy warrant, shall immediately proceed in accordance with Section 27-65-63. However, where property has been seized under authority of a jeopardy warrant, the taxpayer may file a petition for a hearing and revision of the assessment with the commissioner at any time prior to the date of the sale, provided such taxpayer executes a supersedeas surety bond in a surety company authorized to do business and doing business in this state for double the amount of the assessment. Such bond shall be conditioned that any taxes, damages, interest and costs adjudged to be due after the hearing will be paid promptly upon order of the state tax commission.

HISTORY: Codes, 1942, § 10125-01; Laws, 1955, Ex Sess, ch. 106, § 4; Laws, 1956, ch. 425, § 1; Laws, 1966, ch. 651, § 1(b); Laws, 1972, ch. 376, § 2, eff from and after passage (approved April 26, 1972).

Cross References —

Application of this section to the user tax on natural gas, compressed gas, and locomotive fuel, see §27-59-313.

Execution of warrant, see §27-65-63.

JUDICIAL DECISIONS

1. In general.

Neither the statute nor the due process clauses of the state and federal constitutions require the giving of notice and an opportunity to be heard before the issuance of a jeopardy warrant. Anderson Bros. Corp. v. Stone, 227 Miss. 26, 85 So. 2d 767, 1956 Miss. LEXIS 653 (Miss. 1956).

Although there is no requirement in this section [Code 1942, § 10125-01] that notice of immediate assessment made under authority of subsection b be given to the taxpayer by registered mail, that section must be read and considered along with Code 1942, § 10121 which confers upon the commissioner general authority to make an additional assessment and which requires the giving of notice. Anderson Bros. Corp. v. Stone, 227 Miss. 26, 85 So. 2d 767, 1956 Miss. LEXIS 653 (Miss. 1956).

Where foreign corporation, engaged in construction of pipelines for a fixed price, failed to file a bond conditioned for the payment of sales taxes and then was removing all of its property from the state, the tax commissioner had a right to issue a jeopardy warrant authorizing the seizure of the property of the foreign corporation without waiting for expiration of the 10 days within which the taxpayer might petition for a hearing. Anderson Bros. Corp. v. Stone, 227 Miss. 26, 85 So. 2d 767, 1956 Miss. LEXIS 653 (Miss. 1956).

§ 27-65-63. Execution of warrant by sheriff or special agent; fees.

The sheriff or special agent of the Tax Commission, upon receipt of a warrant or a jeopardy warrant, shall immediately seize any property of the taxpayer named in the warrant, in all respects, with like effect, and in the manner prescribed by law with respect to executions of judgments, and he shall execute such warrant and return it to the commissioner, and pay to him the money collected by virtue thereof by the date specified therein, but not to exceed sixty (60) days.

The sheriff or special agent shall be entitled to the fees for his services in the same amount, and to be collected in like manner, as provided by Section 25-7-19, Mississippi Code of 1972, for like services under a writ of execution. Provided, however, that the minimum total of all such fees shall be Ten Dollars ($10.00). All such fees collected by a special agent of the Tax Commission shall be paid to the Tax Commission and deposited in a fund to be expended by the chairman to help defray the costs of carrying out the provisions of this chapter. Provided, further, that when a warrant issued to a sheriff shall be withdrawn by the commissioner prior to its expiration date, the commissioner is authorized to pay to the sheriff the fees allowed by law for services actually performed and costs actually incurred, out of money collected as fees from the taxpayer, or from funds appropriated for the operation of the Tax Commission.

Real property shall be disposed of according to Section 13-3-163, Mississippi Code of 1972, and, except as otherwise provided in this paragraph, personal property shall be disposed of according to Section 13-3-165, Mississippi Code of 1972. However, perishable personal property may be disposed of as provided by Section 13-3-167, Mississippi Code of 1972. In addition to the advertising requirements provided in Section 13-3-165 for the sale of personal property, the Tax Commission may, when the commissioner determines the need to do so, advertise sales of personal property in any additional manner determined appropriate by the commissioner. The costs of any such additional advertising shall be considered a cost of the sale and shall be collected from the proceeds of the sale. The failure to advertise the sale of personal property in any form other than that required by Section 13-3-165 shall not invalidate a sale. For any sale of property by the Tax Commission, the commissioner may determine acceptable methods of payments to be received from the highest bidder for any sale.

HISTORY: Codes, 1942, § 10125-02; Laws, 1955, Ex Sess, ch. 106, § 4; Laws, 1956, ch. 425, § 1; Laws, 1966, ch. 651, § 1(c); Laws, 1972, ch. 376, § 3; Laws, 2002, ch. 404, § 2, eff from and after passage (approved Mar. 19, 2002.).

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean Department of Revenue.

Cross References —

When sales of land may be made, and advertising of such sale, see §13-3-163.

When sales of personal property may be made, and advertising of such sale, see §13-3-165.

Sale of perishable goods, see §13-3-167.

Sheriff’s execution and return of process, see §19-25-37.

Sheriff’s liability for failure to make return, execute process, or pay over collection, see §§19-25-41,19-25-45.

Application of this section to the user tax on natural gas, compressed gas, and locomotive fuel, see §27-59-313.

Jeopardy assessment and warrant, see §27-65-61.

JUDICIAL DECISIONS

1.-5. [Reserved for future use.]

6. Under former law.

1.-5. [Reserved for future use.]

6. Under former law.

Fact that sheriff gave only eight days’ notice of sale of merchandise for failure to pay sales tax constituted such misconduct that the sheriff was no longer entitled to protection of the writ, and, if sued in trespass, his defense could not rest upon the process nor could it be used in diminution of damages. Rigby v. Whitten, 196 Miss. 661, 18 So. 2d 152, 1944 Miss. LEXIS 248 (Miss. 1944).

Warrant for sale of merchandise for failure to pay sales tax, which was regular on its face and without defect in its contents when considered as a warrant for the sale and not as an assessment, would have protected the sheriff as against any offensive action against him had he proceeded under it as the law directs and without any fault on his part, even though no assessment was made in the manner required by law. Rigby v. Whitten, 196 Miss. 661, 18 So. 2d 152, 1944 Miss. LEXIS 248 (Miss. 1944).

Owner of merchandise sold by sheriff for failure to pay sales tax at sale which was void because the required ten days’ notice had not been given, who acquiesced in the sale, gave no notice to the purchaser, and delivered that property to the purchaser, was not entitled as against the sheriff to demand more than the latter received from the purchaser at the sale, and the sheriff was protected to the extent of the amount remitted to the state tax commission as directed by the warrant, but the owner was entitled to the amount retained by the sheriff as costs since the sheriff did not act as the warrant directed. Rigby v. Whitten, 196 Miss. 661, 18 So. 2d 152, 1944 Miss. LEXIS 248 (Miss. 1944).

Where owner of personalty which has been sold under a void warrant of sale, or at an improper time, of which the owner then knows, voluntarily delivers the property to the purchaser or takes active steps to that end without giving any warning or notice whatever at any time or in any manner to purchaser and the latter pays his money without notice, title passes to the purchaser on such delivery and the owner cannot thereafter disturb him. Rigby v. Whitten, 196 Miss. 661, 18 So. 2d 152, 1944 Miss. LEXIS 248 (Miss. 1944).

Where the sheriff is guilty of conversion for the sale of goods in the collection of sales taxes because the sale was not advertised for ten days as provided by statute with respect to sales of personalty, the proper measure of damages, in the absence of special circumstances, is the value of the property, or market value if it has any, at the time and place of its conversion with interest thereon. Rigby v. Stone, 194 Miss. 775, 11 So. 2d 823, 13 So. 2d 230, 1943 Miss. LEXIS 42 (Miss.), modified, 194 Miss. 775, 13 So. 2d 230 (Miss. 1943).

§ 27-65-65. Commissioner may bid at sales.

When any property is offered for sale under the authority of a warrant or writ of execution for the collection of sales taxes, damages or interest, and no bid is submitted equal to the reasonable value of the property, the commissioner or his agent may bid therefor on behalf of the State of Mississippi an amount not to exceed the amount of the warrant and costs, and if declared the successful bidder for that particular piece of property, such title as may be conveyed shall pass to the state, and the state’s interest in the property may then be sold at public or private sale to the best interest of the state.

HISTORY: Codes, 1942, § 10125-03; Laws, 1955, Ex Sess, ch. 106, § 4; Laws, 1956, ch. 425, § 1; Laws, 1966, ch. 651, § 1(d), eff from and after July 1, 1966.

Cross References —

Application of this section to the user tax on natural gas, compressed gas, and locomotive fuel, see §27-59-313.

§ 27-65-67. Alias executions.

Whenever any property, personal or real, which is seized and sold by virtue of the foregoing provisions, is not sufficient to satisfy the claim of the State of Mississippi for which distraint or seizure is made, the commissioner may, thereafter, and as often as the same may be necessary, issue alias warrants or have issued alias writs of execution authorizing the sheriff or special agent of the tax commission to proceed to seize and sell in like manner any other property liable to seizure of the person against whom such claim exists, until the amount due from him, together with all expenses, is fully paid.

HISTORY: Codes, 1942, § 10125-04; Laws, 1955, Ex Sess, ch. 106, § 4; Laws, 1956, ch. 425, § 1; Laws, 1966, ch. 651, § 1(e), eff from and after July 1, 1966.

§ 27-65-69. Sheriff and special agent not personally liable.

Every warrant issued to a sheriff of any county of this state, or to a special agent of the State Tax Commission, shall provide that the State Tax Commission will indemnify and save harmless the said sheriff or special agent against all damages which he may sustain in consequence of the seizure and sale of the property, and the commissioner is hereby authorized to pay all obligations which may accrue by reason of the issuance and execution of any warrant authorized by this chapter, out of funds appropriated by the Legislature to defray the expenses of the State Tax Commission. Any claimant shall be barred of any action against the sheriff or special agent of the tax commission for damages sustained by the same as a consequence of the levying of process authorized by this chapter.

HISTORY: Codes, 1942, § 10125-05; Laws, 1955, Ex Sess, ch. 106, § 4; Laws, 1956, ch. 425, § 1; Laws, 1966, ch. 651, § 1(f), eff from and after July 1, 1966.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean Department of Revenue.

Cross References —

Sheriff’s liability for failure to make return, execute process, or pay over collection, see §§19-25-41,19-25-45.

§ 27-65-71. Enforcement not to be enjoined.

No injunction shall be awarded by any court or judge to restrain the collection of the taxes imposed by this chapter, or to restrain the enforcement of this chapter. The provisions of Section 11-13-11, Mississippi Code of 1972, shall not apply to taxes imposed by this chapter.

HISTORY: Codes, 1942, § 10125-06; Laws, 1955, Ex Sess, ch. 106, § 4; Laws, 1956, ch. 425, § 1; Laws, 1966, ch. 651, § 1(g), eff from and after July 1, 1966.

JUDICIAL DECISIONS

1. In general.

Under §11-13-11, which provides the Chancery Court with jurisdiction over suits by taxpayers to restrain the collection of taxes levied without authority of law, the court has the authority to enjoin the collection or assessment of taxes, and once a complaint has been filed demanding relief of the sort contemplated by §11-13-11, the Chancery Court has subject matter jurisdiction. The language of §27-65-71, which purports to bar application of § 11-13-11 to taxes imposed by the sales tax chapter, is only effective if the case fails to meet the legislatively and judicially created requirements necessary to invoke jurisdiction under the latter statute. Marx v. Truck Renting & Leasing Asso., 520 So. 2d 1333, 1987 Miss. LEXIS 2855 (Miss. 1987), overruled in part, Commonwealth Brands v. Morgan, 110 So.3d 752, 2013 Miss. LEXIS 141 (Miss. 2013).

§ 27-65-73. Sales tax as additional tax; remittances; how made.

The tax imposed by this chapter shall be in addition to all other licenses and taxes levied by law as a condition precedent to engaging in any business taxable hereunder, except as in this chapter otherwise specifically provided. But no municipality or levee district shall be authorized to levy any tax by virtue of the provisions of this chapter.

All remittances of taxes imposed by this chapter shall be made to the commissioner by bank draft, check, cashier’s check, money order or money. The commissioner shall issue his receipts therefor to the taxpayer, when requested, and shall deposit all moneys received in the state treasury on the same day collected. Provided, however, no remittance other than cash shall be final discharge of liability for the tax herein assessed and levied unless and until it has been paid in cash to the commissioner.

The apportionment of tax collections as provided by Section 27-65-75 shall be certified by the state tax commission to the state treasurer to be distributed as provided by law upon warrant of the state auditor or by electronic funds transfer.

HISTORY: Codes, 1942, § 10126; Laws, 1934, ch. 119; Laws, 1936, ch. 158; Laws, 1984, ch. 478, § 24, eff from and after July 1, 1984.

Editor’s Notes —

Transfer of functions of state auditor to Executive Director of the Department of Finance and Administration, see §§7-7-2 and27-104-6.

Laws of 1984, ch. 478, § 3, effective from and after July 1, 1984, provides that, for purpose of this section, requirements that funds be deposited on the same day “collected” shall mean when remittances of tax collections and reports in connection therewith shall have been subjected to only minimum essential but expeditious processing.

Laws of 1984, ch. 478, § 35, effective July 1, 1984, provides that “The provisions of this act shall control if in conflict with any other statute, the operation of which would tend to frustrate the purposes of this act.”

Cross References —

State depositories, see §27-105-1 et seq.

§ 27-65-75. Distribution of sales taxes, contractor taxes, motor fuels taxes, and other revenue collected under this chapter [Effective until July 1, 2019].

On or before the fifteenth day of each month, the revenue collected under the provisions of this chapter during the preceding month shall be paid and distributed as follows:

    1. On or before August 15, 1992, and each succeeding month thereafter through July 15, 1993, eighteen percent (18%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15, 27-65-19(3) and 27-65-21, on business activities within a municipal corporation shall be allocated for distribution to the municipality and paid to the municipal corporation. Except as otherwise provided in this paragraph (a), on or before August 15, 1993, and each succeeding month thereafter, eighteen and one-half percent (18-1/2%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15, 27-65-19(3), 27-65-21 and 27-65-24, on business activities within a municipal corporation shall be allocated for distribution to the municipality and paid to the municipal corporation. However, in the event the State Auditor issues a certificate of noncompliance pursuant to Section 21-35-31, the Department of Revenue shall withhold ten percent (10%) of the allocations and payments to the municipality that would otherwise be payable to the municipality under this paragraph (a) until such time that the department receives written notice of the cancellation of a certificate of noncompliance from the State Auditor.

      A municipal corporation, for the purpose of distributing the tax under this subsection, shall mean and include all incorporated cities, towns and villages.

      Monies allocated for distribution and credited to a municipal corporation under this paragraph may be pledged as security for a loan if the distribution received by the municipal corporation is otherwise authorized or required by law to be pledged as security for such a loan.

      In any county having a county seat that is not an incorporated municipality, the distribution provided under this subsection shall be made as though the county seat was an incorporated municipality; however, the distribution to the municipality shall be paid to the county treasury in which the municipality is located, and those funds shall be used for road, bridge and street construction or maintenance in the county.

    2. On or before August 15, 2006, and each succeeding month thereafter, eighteen and one-half percent (18-1/2%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15, 27-65-19(3) and 27-65-21, on business activities on the campus of a state institution of higher learning or community or junior college whose campus is not located within the corporate limits of a municipality, shall be allocated for distribution to the state institution of higher learning or community or junior college and paid to the state institution of higher learning or community or junior college.
    3. On or before August 15, 2018, and each succeeding month thereafter until August 14, 2019, two percent (2%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15, 27-65-19(3), 27-65-21 and 27-65-24, on business activities within the corporate limits of the City of Jackson, Mississippi, shall be deposited into the Capitol Complex Improvement District Project Fund created in Section 29-5-215. On or before August 15, 2019, and each succeeding month thereafter until August 14, 2020, four percent (4%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15, 27-65-19(3), 27-65-21 and 27-65-24, on business activities within the corporate limits of the City of Jackson, Mississippi, shall be deposited into the Capitol Complex Improvement District Project Fund created in Section 29-5-215. On or before August 15, 2020, and each succeeding month thereafter, six percent (6%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15, 27-65-19(3), 27-65-21 and 27-65-24, on business activities within the corporate limits of the City of Jackson, Mississippi, shall be deposited into the Capitol Complex Improvement District Project Fund created in Section 29-5-215.
  1. On or before September 15, 1987, and each succeeding month thereafter, from the revenue collected under this chapter during the preceding month, One Million One Hundred Twenty-five Thousand Dollars ($1,125,000.00) shall be allocated for distribution to municipal corporations as defined under subsection (1) of this section in the proportion that the number of gallons of gasoline and diesel fuel sold by distributors to consumers and retailers in each such municipality during the preceding fiscal year bears to the total gallons of gasoline and diesel fuel sold by distributors to consumers and retailers in municipalities statewide during the preceding fiscal year. The Department of Revenue shall require all distributors of gasoline and diesel fuel to report to the department monthly the total number of gallons of gasoline and diesel fuel sold by them to consumers and retailers in each municipality during the preceding month. The Department of Revenue shall have the authority to promulgate such rules and regulations as is necessary to determine the number of gallons of gasoline and diesel fuel sold by distributors to consumers and retailers in each municipality. In determining the percentage allocation of funds under this subsection for the fiscal year beginning July 1, 1987, and ending June 30, 1988, the Department of Revenue may consider gallons of gasoline and diesel fuel sold for a period of less than one (1) fiscal year. For the purposes of this subsection, the term “fiscal year” means the fiscal year beginning July 1 of a year.
  2. On or before September 15, 1987, and on or before the fifteenth day of each succeeding month, until the date specified in Section 65-39-35, the proceeds derived from contractors’ taxes levied under Section 27-65-21 on contracts for the construction or reconstruction of highways designated under the highway program created under Section 65-3-97 shall, except as otherwise provided in Section 31-17-127, be deposited into the State Treasury to the credit of the State Highway Fund to be used to fund that highway program. The Mississippi Department of Transportation shall provide to the Department of Revenue such information as is necessary to determine the amount of proceeds to be distributed under this subsection.
  3. On or before August 15, 1994, and on or before the fifteenth day of each succeeding month through July 15, 1999, from the proceeds of gasoline, diesel fuel or kerosene taxes as provided in Section 27-5-101(a)(ii)1, Four Million Dollars ($4,000,000.00) shall be deposited in the State Treasury to the credit of a special fund designated as the “State Aid Road Fund,” created by Section 65-9-17. On or before August 15, 1999, and on or before the fifteenth day of each succeeding month, from the total amount of the proceeds of gasoline, diesel fuel or kerosene taxes apportioned by Section 27-5-101(a)(ii)1, Four Million Dollars ($4,000,000.00) or an amount equal to twenty-three and one-fourth percent (23-1/4%) of those funds, whichever is the greater amount, shall be deposited in the State Treasury to the credit of the “State Aid Road Fund,” created by Section 65-9-17. Those funds shall be pledged to pay the principal of and interest on state aid road bonds heretofore issued under Sections 19-9-51 through 19-9-77, in lieu of and in substitution for the funds previously allocated to counties under this section. Those funds may not be pledged for the payment of any state aid road bonds issued after April 1, 1981; however, this prohibition against the pledging of any such funds for the payment of bonds shall not apply to any bonds for which intent to issue those bonds has been published for the first time, as provided by law before March 29, 1981. From the amount of taxes paid into the special fund under this subsection and subsection (9) of this section, there shall be first deducted and paid the amount necessary to pay the expenses of the Office of State Aid Road Construction, as authorized by the Legislature for all other general and special fund agencies. The remainder of the fund shall be allocated monthly to the several counties in accordance with the following formula:
    1. One-third (1/3) shall be allocated to all counties in equal shares;
    2. One-third (1/3) shall be allocated to counties based on the proportion that the total number of rural road miles in a county bears to the total number of rural road miles in all counties of the state; and
    3. One-third (1/3) shall be allocated to counties based on the proportion that the rural population of the county bears to the total rural population in all counties of the state, according to the latest federal decennial census.

      For the purposes of this subsection, the term “gasoline, diesel fuel or kerosene taxes” means such taxes as defined in paragraph (f) of Section 27-5-101.

      The amount of funds allocated to any county under this subsection for any fiscal year after fiscal year 1994 shall not be less than the amount allocated to the county for fiscal year 1994.

      Any reference in the general laws of this state or the Mississippi Code of 1972 to Section 27-5-105 shall mean and be construed to refer and apply to subsection (4) of Section 27-65-75.

  4. One Million Six Hundred Sixty-six Thousand Six Hundred Sixty-six Dollars ($1,666,666.00) each month shall be paid into the special fund known as the “State Public School Building Fund” created and existing under the provisions of Sections 37-47-1 through 37-47-67. Those payments into that fund are to be made on the last day of each succeeding month hereafter.
  5. An amount each month beginning August 15, 1983, through November 15, 1986, as specified in Section 6, Chapter 542, Laws of 1983, shall be paid into the special fund known as the Correctional Facilities Construction Fund created in Section 6, Chapter 542, Laws of 1983.
  6. On or before August 15, 1992, and each succeeding month thereafter through July 15, 2000, two and two hundred sixty-six one-thousandths percent (2.266%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Section 27-65-17(2), shall be deposited by the department into the School Ad Valorem Tax Reduction Fund created under Section 37-61-35. On or before August 15, 2000, and each succeeding month thereafter, two and two hundred sixty-six one-thousandths percent (2.266%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Section 27-65-17(2), shall be deposited into the School Ad Valorem Tax Reduction Fund created under Section 37-61-35 until such time that the total amount deposited into the fund during a fiscal year equals Forty-two Million Dollars ($42,000,000.00). Thereafter, the amounts diverted under this subsection (7) during the fiscal year in excess of Forty-two Million Dollars ($42,000,000.00) shall be deposited into the Education Enhancement Fund created under Section 37-61-33 for appropriation by the Legislature as other education needs and shall not be subject to the percentage appropriation requirements set forth in Section 37-61-33.
  7. On or before August 15, 1992, and each succeeding month thereafter, nine and seventy-three one-thousandths percent (9.073%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Section 27-65-17(2), shall be deposited into the Education Enhancement Fund created under Section 37-61-33.
  8. On or before August 15, 1994, and each succeeding month thereafter, from the revenue collected under this chapter during the preceding month, Two Hundred Fifty Thousand Dollars ($250,000.00) shall be paid into the State Aid Road Fund.
  9. On or before August 15, 1994, and each succeeding month thereafter through August 15, 1995, from the revenue collected under this chapter during the preceding month, Two Million Dollars ($2,000,000.00) shall be deposited into the Motor Vehicle Ad Valorem Tax Reduction Fund established in Section 27-51-105.
  10. Notwithstanding any other provision of this section to the contrary, on or before February 15, 1995, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of Section 27-65-17(2) and the corresponding levy in Section 27-65-23 on the rental or lease of private carriers of passengers and light carriers of property as defined in Section 27-51-101 shall be deposited, without diversion, into the Motor Vehicle Ad Valorem Tax Reduction Fund established in Section 27-51-105.
  11. Notwithstanding any other provision of this section to the contrary, on or before August 15, 1995, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of Section 27-65-17(1) on retail sales of private carriers of passengers and light carriers of property, as defined in Section 27-51-101 and the corresponding levy in Section 27-65-23 on the rental or lease of these vehicles, shall be deposited, after diversion, into the Motor Vehicle Ad Valorem Tax Reduction Fund established in Section 27-51-105.
  12. On or before July 15, 1994, and on or before the fifteenth day of each succeeding month thereafter, that portion of the avails of the tax imposed in Section 27-65-22 that is derived from activities held on the Mississippi State Fairgrounds Complex shall be paid into a special fund that is created in the State Treasury and shall be expended upon legislative appropriation solely to defray the costs of repairs and renovation at the Trade Mart and Coliseum.
  13. On or before August 15, 1998, and each succeeding month thereafter through July 15, 2005, that portion of the avails of the tax imposed in Section 27-65-23 that is derived from sales by cotton compresses or cotton warehouses and that would otherwise be paid into the General Fund shall be deposited in an amount not to exceed Two Million Dollars ($2,000,000.00) into the special fund created under Section 69-37-39. On or before August 15, 2007, and each succeeding month thereafter through July 15, 2010, that portion of the avails of the tax imposed in Section 27-65-23 that is derived from sales by cotton compresses or cotton warehouses and that would otherwise be paid into the General Fund shall be deposited in an amount not to exceed Two Million Dollars ($2,000,000.00) into the special fund created under Section 69-37-39 until all debts or other obligations incurred by the Certified Cotton Growers Organization under the Mississippi Boll Weevil Management Act before January 1, 2007, are satisfied in full. On or before August 15, 2010, and each succeeding month thereafter through July 15, 2011, fifty percent (50%) of that portion of the avails of the tax imposed in Section 27-65-23 that is derived from sales by cotton compresses or cotton warehouses and that would otherwise be paid into the General Fund shall be deposited into the special fund created under Section 69-37-39 until such time that the total amount deposited into the fund during a fiscal year equals One Million Dollars ($1,000,000.00). On or before August 15, 2011, and each succeeding month thereafter, that portion of the avails of the tax imposed in Section 27-65-23 that is derived from sales by cotton compresses or cotton warehouses and that would otherwise be paid into the General Fund shall be deposited into the special fund created under Section 69-37-39 until such time that the total amount deposited into the fund during a fiscal year equals One Million Dollars ($1,000,000.00).
  14. Notwithstanding any other provision of this section to the contrary, on or before September 15, 2000, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of Section 27-65-19(1)(d)(i)2, and 27-65-19(1)(d)(i)3 shall be deposited, without diversion, into the Telecommunications Ad Valorem Tax Reduction Fund established in Section 27-38-7.
    1. On or before August 15, 2000, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of this chapter on the gross proceeds of sales of a project as defined in Section 57-30-1 shall be deposited, after all diversions except the diversion provided for in subsection (1) of this section, into the Sales Tax Incentive Fund created in Section 57-30-3.
    2. On or before August 15, 2007, and each succeeding month thereafter, eighty percent (80%) of the sales tax revenue collected during the preceding month under the provisions of this chapter from the operation of a tourism project under the provisions of Sections 57-26-1 through 57-26-5, shall be deposited, after the diversions required in subsections (7) and (8) of this section, into the Tourism Project Sales Tax Incentive Fund created in Section 57-26-3.
  15. Notwithstanding any other provision of this section to the contrary, on or before April 15, 2002, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under Section 27-65-23 on sales of parking services of parking garages and lots at airports shall be deposited, without diversion, into the special fund created under Section 27-5-101(d).
  16. [Repealed]
    1. On or before August 15, 2005, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of this chapter on the gross proceeds of sales of a business enterprise located within a redevelopment project area under the provisions of Sections 57-91-1 through 57-91-11, and the revenue collected on the gross proceeds of sales from sales made to a business enterprise located in a redevelopment project area under the provisions of Sections 57-91-1 through 57-91-11 (provided that such sales made to a business enterprise are made on the premises of the business enterprise), shall, except as otherwise provided in this subsection (19), be deposited, after all diversions, into the Redevelopment Project Incentive Fund as created in Section 57-91-9.
    2. For a municipality participating in the Economic Redevelopment Act created in Sections 57-91-1 through 57-91-11, the diversion provided for in subsection (1) of this section attributable to the gross proceeds of sales of a business enterprise located within a redevelopment project area under the provisions of Sections 57-91-1 through 57-91-11, and attributable to the gross proceeds of sales from sales made to a business enterprise located in a redevelopment project area under the provisions of Sections 57-91-1 through 57-91-11 (provided that such sales made to a business enterprise are made on the premises of the business enterprise), shall be deposited into the Redevelopment Project Incentive Fund as created in Section 57-91-9, as follows:
      1. For the first six (6) years in which payments are made to a developer from the Redevelopment Project Incentive Fund, one hundred percent (100%) of the diversion shall be deposited into the fund;
      2. For the seventh year in which such payments are made to a developer from the Redevelopment Project Incentive Fund, eighty percent (80%) of the diversion shall be deposited into the fund;
      3. For the eighth year in which such payments are made to a developer from the Redevelopment Project Incentive Fund, seventy percent (70%) of the diversion shall be deposited into the fund;
      4. For the ninth year in which such payments are made to a developer from the Redevelopment Project Incentive Fund, sixty percent (60%) of the diversion shall be deposited into the fund; and
      5. For the tenth year in which such payments are made to a developer from the Redevelopment Project Incentive Fund, fifty percent (50%) of the funds shall be deposited into the fund.
  17. On or before January 15, 2007, and each succeeding month thereafter, eighty percent (80%) of the sales tax revenue collected during the preceding month under the provisions of this chapter from the operation of a tourism project under the provisions of Sections 57-28-1 through 57-28-5 shall be deposited, after the diversions required in subsections (7) and (8) of this section, into the Tourism Sales Tax Incentive Fund created in Section 57-28-3.
    1. On or before April 15, 2007, and each succeeding month thereafter through June 15, 2013, One Hundred Fifty Thousand Dollars ($150,000.00) of the sales tax revenue collected during the preceding month under the provisions of this chapter shall be deposited into the MMEIA Tax Incentive Fund created in Section 57-101-3.
    2. On or before July 15, 2013, and each succeeding month thereafter, One Hundred Fifty Thousand Dollars ($150,000.00) of the sales tax revenue collected during the preceding month under the provisions of this chapter shall be deposited into the Mississippi Development Authority Job Training Grant Fund created in Section 57-1-451.
  18. Notwithstanding any other provision of this section to the contrary, on or before August 15, 2009, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of Section 27-65-201 shall be deposited, without diversion, into the Motor Vehicle Ad Valorem Tax Reduction Fund established in Section 27-51-105.
  19. The remainder of the amounts collected under the provisions of this chapter shall be paid into the State Treasury to the credit of the General Fund.
    1. It shall be the duty of the municipal officials of any municipality that expands its limits, or of any community that incorporates as a municipality, to notify the commissioner of that action thirty (30) days before the effective date. Failure to so notify the commissioner shall cause the municipality to forfeit the revenue that it would have been entitled to receive during this period of time when the commissioner had no knowledge of the action.
      1. Except as otherwise provided in subparagraph (ii) of this paragraph, if any funds have been erroneously disbursed to any municipality or any overpayment of tax is recovered by the taxpayer, the commissioner may make correction and adjust the error or overpayment with the municipality by withholding the necessary funds from any later payment to be made to the municipality.
      2. Subject to the provisions of Sections 27-65-51 and 27-65-53, if any funds have been erroneously disbursed to a municipality under subsection (1) of this section for a period of three (3) years or more, the maximum amount that may be recovered or withheld from the municipality is the total amount of funds erroneously disbursed for a period of three (3) years beginning with the date of the first erroneous disbursement. However, if during such period, a municipality provides written notice to the Department of Revenue indicating the erroneous disbursement of funds, then the maximum amount that may be recovered or withheld from the municipality is the total amount of funds erroneously disbursed for a period of one (1) year beginning with the date of the first erroneous disbursement.

HISTORY: Codes, 1942, § 10127; Laws, 1932, ch. 90; Laws, 1934, ch. 119; Laws, 1936, ch. 158; Laws, 1950, ch. 391; Laws, 1952, ch. 289; Laws, 1955, Ex Sess, ch. 107; Laws, 1960, ch. 366; Laws, 1962, ch. 599, § 3; Laws, 1966, ch. 652, § 1; Laws, 1968, ch. 588, § 11; Laws, 1972, ch. 535, § 1; Laws, 1974, ch. 509, § 1; Laws, 1978, ch. 503, § 1; Laws, 1979, chs. 302, § 10, 453, § 1; Laws, 1981, ch. 464, § 20; Laws, 1983, ch. 542, § 1; Laws, 1984, ch. 488, § 178; Laws, 1985, ch. 537, § 1; Laws, 1987, ch. 322, § 28; Laws, 1987, ch. 527, § 1; Laws, 1988, ch. 353; Laws 1992, ch. 419, § 8; Laws 1992, ch. 565, § 1; Laws 1993, ch. 473, § 2; Laws 1994, ch. 557, § 12; Laws 1994, ch. 563, § 8; Laws 1994, ch. 570, § 20; Laws 1994, ch. 565, § 1; Laws 1995, ch. 521, § 5; Laws 1995, ch. 563, § 22; Laws 1997, ch. 566, § 1; Laws 1997, ch. 612, § 26; Laws 1998, ch. 584, § 2; Laws, 1999, ch. 535, § 1; Laws, 1999, ch. 575, § 7; Laws, 2000, ch. 303, § 7; Laws, 2000, ch. 616, § 3; Laws, 2000, ch. 617, § 1; Laws, 2002, ch. 434, § 1; Laws, 2002, ch. 520, § 4; Laws, 2002, ch. 582, § 7; Laws, 2003, ch. 540, § 1; Laws, 2004, ch. 595, § 9; Laws, 2005, ch. 369, § 1; Laws, 2005, ch. 468, § 10; Laws, 2005, 2nd Ex Sess, ch. 2, § 4; Laws, 2005, 5th Ex Sess, ch. 12, § 5; Laws, 2006, ch. 365, § 1; Laws, 2006, 1st Ex Sess, ch. 2, § 7; Laws, 2007, ch. 303, § 26; Laws, 2007, ch. 493, § 1; Laws, 2007, ch. 562, § 1; Laws, 2007, ch. 574, § 4; Laws, 2007, 1st Ex Sess, ch. 1, § 16; Laws, 2009, ch. 562, § 4; Laws, 2010, ch. 449, § 10; Laws, 2010, ch. 459, § 1; Laws, 2011, ch. 432, § 1; Laws, 2013, ch. 447, § 3; Laws, 2013, ch. 537, § 3; Laws, 2016, ch. 361, § 1; Laws, 2017, ch. 444, § 11, eff from and after July 1, 2017.

Joint Legislative Committee Note —

Section 1 of ch. 535, Laws of 1999, effective from and after July 1, 1999, amended this section. Section 7 of ch. 575, Laws of 1999, effective from and after its passage (approved April 21, 1999), also amended this section. As set out above, this section reflects the language of Section 1 of ch. 535, Laws of 1999, pursuant to Section 1-3-79 which provides that whenever the same section of law is amended by different bills during the same legislative session, the amendment with the latest effective date shall supersede all other amendments to the same section taking effect earlier.

Section 7 of ch. 303, Laws of 2000, effective from and after July 1, 2000, amended this section. Section 3 of ch. 616, Laws of 2000, effective from and after July 2, 2000, also amended this section. Section 1 of ch. 617, Laws of 2000, effective from and after July 1, 2000, also amended this section. As set out above, this section reflects the language of Section 3 of ch. 616, Laws of 2000, pursuant to Section 1-3-79 which provides that whenever the same section of law is amended by different bills during the same legislative session, the amendment with the latest effective date shall supersede all other amendments to the same section taking effect earlier.

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected a typographical error in a statutory reference in subsection (15). The reference to “Section 27-65-19(f)” was changed to “Section 27-65-19(1)(f).” The Joint Committee ratified the correction at its April 26, 2001, meeting.

Section 1 of ch. 434, Laws of 2002, effective from and after its passage (approved March 20, 2002), amended this section. Section 4 of ch. 520, Laws of 2002, effective from and after August 1, 2002 (approved April 1, 2002), also amended this section. Section 7 of ch. 582, Laws of 2002, effective from and after August 1, 2002 (approved April 11, 2002), also amended this section. As set out above, this section reflects the language of Section 7 of ch. 582, Laws of 2002, pursuant to Section 1-3-79 which provides that whenever the same section of law is amended by different bills during the same legislative session, and the effective dates of the amendments are the same, the amendment with the later approval date shall supersede all other amendments to the same section approved on an earlier date.

Section 1 of ch. 369, Laws of 2005, effective from and after July 1, 2005 (approved March 15, 2005), amended this section. Section 10 of ch. 468, Laws of 2005, effective January 1, 2005 (approved March 29, 2005), also amended this section. As set out above, this section reflects the language of Section 10 of ch. 468, Laws of 2005, pursuant to its own terms, which specifically provide that the language of the act supercedes that in Section 1 of ch. 369, Laws of 2005.

Section 26 of ch. 303, Laws of 2007, effective upon passage (approved March 13, 2007), amended this section. Section 1 of ch. 493, Laws of 2007, effective July 1, 2007 (approved March 27, 2007), also amended this section. Section 1 of ch. 562, Laws of 2007, effective upon passage (approved April 20, 2007), amended this section. Section 4 of ch. 574, Laws of 2007, effective July 1, 2007 (approved April 21, 2007) also amended this section. As set out above, this section reflects the language of Section 4 of ch. 574, Laws of 2007, pursuant to Section 1-3-79 which provides that whenever the same section of law is amended by different bills during the same legislative session, and the effective dates of the amendments are the same, the amendment with the latest approval date shall supersede all other amendments to the same section approved on an earlier date.

Section 10 of ch. 449, Laws of 2010, effective July 1, 2010 (approved March 30, 2010), amended this section. Section 1 of ch. 459, Laws of 2010, effective July 1, 2010 (approved April 1, 2010), also amended this section. As set out above, this section reflects the language of both amendments, pursuant to Section 1-1-109, which gives the Joint Legislative Committee on Compilation, Revision and Publication of Legislation authority to integrate amendments so that all versions of the same code section enacted within the same legislative session may become effective. The Joint Committee on Compilation, Revision and Publication of Legislation ratified the integration of these amendments as consistent with the legislative intent at the July 22, 2010, meeting of the Committee.

Section 3 of Chapter 447, Laws of 2013, effective from and after passage (approved March 25, 2013), amended this section. Section 3 of Chapter 537, Laws of 2013, effective from and after July 1, 2014 (approved April 23, 2013), also amended this section. As set out above, this section reflects the language of Section 3 of Chapter 537, Laws of 2013, which contains language that specifically provides that it supersedes §27-65-75 as amended by Section 3 of Chapter 447.

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected a typographical error in subdivision (15) by substituting “27-65-19(1)(d)(i)3” for “27-65-19(d)(i)3.” The Joint Committee ratified the correction at its August 5, 2016, meeting.

Editor’s Notes —

Sections 19-9-51 through 19-9-77, referred to in subsection (4), were repealed by Laws of 1985, ch. 477, § 20, effective from and after April 8, 1985.

Laws of 1983, ch. 542, § 2, effective from and after passage (approved April 25, 1983), provides as follows:

“SECTION 2. The State Highway Department is authorized to utilize from any available funds any amount necessary to offset the loss of revenue from the reduced diversion of sales tax collections to the State Highway Fund pursuant to Section 1 of this act.”

Laws of 1983, ch. 542, § 6, referred to in paragraph (6) of this section, was classified as a Temporary Law, and was not published in the Mississippi Code.

Laws of 1990, Chapter 588, § 72, which amended this section effective July 1, 1990, provided that the Legislature by concurrent resolution adopted by the House and Senate in session prior to July 1, 1990, declared that sufficient funds were dedicated and made available for the implementation of Chapter 588. Funds, however, were not made available by the Legislature prior to July 1, 1990, and by direction of the Office of the Attorney General of the State of Mississippi, the amendatory provisions have not been printed in this volume. Text of the amendment can be found in the Advance Sheet Acts of the 1990 Legislative Session published by the Secretary of State’s Office, Jackson, Mississippi.

Laws of 1992, ch. 419, was vetoed by the Governor on May 3, 1992. The veto was overridden by the State Senate and House of Representatives on May 4, 1992.

See Section 65-39-35 for events which must occur for reductions in certain taxes and rates to take effect.

House Bill No. 1617, 1994 Regular Session, referred to in this section, was not enacted into law during the 1994 Regular Session.

Section 1 of ch. 566, Laws of 1997, amended this section, effective July 1, 1997. Section 26 of ch. 612, Laws of 1997, effective July 1, 2002, also amended this section. As set out above, the first version of this section, effective July 1, 1997, reflects the language of Section 1 of ch. 566, Laws of 1997 and the second version, effective July 1, 2002, reflects the language of Section 26 of ch. 612.

Laws of 1997, ch. 612, was vetoed by the Governor on April 10, 1997. The veto was overridden at the 1st 1997 Extraordinary Session of the Legislature on April 23, 1997.

Section 27-5-105, referred to in (4)(c), was repealed by Laws of 1987, ch. 527, § 4, effective from and after September 1, 1987.

Laws of 2000, ch. 303, §§ 11 and 12, provide:

“SECTION 11. If any material provision of this act is declared to be void, or if for any reason is declared to be invalid or of no effect, the remaining provisions of this act shall be void and of no effect.

“SECTION 12. Section 6 of this act shall be effective with respect to taxable services reflected on bills submitted by telecommunications service providers to their customers which are dated on or after July 1, 2000, regardless of when such services are provided. Section 9 of this act shall take effect and be in force from and after January 1, 2001. The remaining provisions of this act shall take effect and be in force from and after July 1, 2000.”

Laws of 2002, ch. 520, § 5 provides that §§ 1 and 4 of the act shall apply only to customer bills issued after August 1, 2002.

Laws of 2003, ch. 556, § 4, as amended by Laws of 2004, ch. 595, § 10, and as amended by Laws of 2005, 2nd Ex Sess, ch. 2, § 5, provides:

“SECTION 4. (1) There is created in the State Treasury a special fund to be known as the Special Funds Transfer Fund, which shall be comprised of the monies required to be deposited into the fund under Section 27-65-75(18) for the repayment of certain funds transferred to the Budget Contingency Fund. Upon receipt of monies deposited into the fund under Section 27-65-75(18), the State Treasurer shall transfer those monies to the special funds from which transfers were made under Sections 2 and 3 of Chapter 556, Laws of 2003.

“(2) Unexpended amounts remaining in the fund on September 30, 2008, shall lapse into the State General Fund, and any interest earned or investment earnings on amounts in the fund shall be deposited to the credit of the fund.”

Section 27-65-15, referred to in (1)(a) and (b), was repealed by Laws of 2006, ch. 458, § 1, effective from and after July 1, 2006.

Laws of 2007, ch. 561, § 2, provides as follows:

“SECTION 2. Section 4 of Chapter 556, Laws of 2003, as amended by Section 10 of Chapter 595, Laws of 2004, as amended by Section 5 of Chapter 2, Laws of Second Extraordinary Session of 2005, which created the Special Funds Transfer Fund, is repealed.”

Former (18) was repealed by its own terms, effective May 11, 2007.

Laws of 2009, ch. 562, § 6, as amended by Laws of 2009, 2nd Ex Sess, ch. 89, § 1, provides as follows:

“SECTION 6. Sections 1 and 2 of this act shall take effect and be in force from and after May 15, 2009. Sections 3, 4 and 5 of this act shall take effect and be in force from and after July 1, 2009, if a bill appropriating not less than $27,000,000.00 for fiscal year 2010 to the Motor Vehicle Ad Valorem Tax Reduction Fund is enacted into law.”

Section 21 of Senate Bill No. 2045, Laws of 2009, 2nd Ex Sess, effective July 1, 2009, transferred $27,000,000.00 of the amount appropriated to the Tax Commission to the Motor Vehicle Ad Valorem Tax Reduction Fund, meeting the condition in the effective date of Section 6 of ch. 562, Laws of 2009.

Laws of 2013, ch. 537, § 6, as amended by Laws of 2014, ch. 530, § 41, effective July 1, 2014, provides:

“SECTION 6. (1) Except as otherwise provided in subsection (2) of this section, nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the sales tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the sales tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.

“(2) The exemptions authorized in Section 1 of this act shall apply to all sales billed by the provider from and after July 1, 2014.”

Section57-101-3, referred to in (21)(a), created the MMEIA Tax Incentive Fund. It was repealed by Laws of 2013, ch. 447, § 24, effective July 1, 2013, and all money in the MMEIA Tax Incentive Fund was transferred to the Mississippi Development Authority Job Training Grant Fund. See §57-1-451 and notes thereunder.

Amendment Notes —

The 2003 amendment inserted (18); and redesignated former (18) and (19) as present (19) and (20).

The 2004 amendment rewrote (18) and made minor stylistic changes.

The first 2005 amendment (ch. 369) deleted “Monies allocated to a county from the State Aid Road Fund for fiscal year 1995 or any fiscal year thereafter that exceed the amount of funds allocated to that county from the State Aid Road Fund for fiscal year 1994, first must be expended by the county for replacement or rehabilitation of bridges on the state aid road system that have a sufficiency rating of less than twenty-five (25), according to National Bridge Inspection standards before the monies may be approved for expenditure by the State Aid Road Engineer on other projects that qualify for the use of state aid road funds” in the next-to-last paragraph of (4); and made minor stylistic changes.

The second 2005 amendment (ch. 468) incorporated the amendments made by Laws, 2005, ch. 369; inserted present (19); and renumbered former (19) and (20) as present (20) and (21).

The third 2005 amendment (2nd Ex. Sess., ch. 2) substituted “August 15, 2007, and each succeeding month thereafter through July 15, 2008” for “August 15, 2005 and each succeeding month thereafter through July 15, 2006” in (18).

The 2005 amendment, 5th Ex Sess, ch. 12, rewrote the next-to-last paragraph of (1).

The 2006 amendment added (1)(b).

The 2006 amendment, 1st Ex Sess, ch. 2, added (20) and redesignated former (20) and (21) as present (21) and (22).

The first 2007 amendment (ch. 303), added (21); and redesignated former (21) and (22) as present (22) and (23).

The second 2007 amendment (ch. 493) added a sentence to the end of (14).

The third 2007 amendment (ch. 562) deleted former (18) which read: “On or before August 15, 2007, and each succeeding month thereafter through July 15, 2008, from the sales tax revenue collected during the preceding month under the provisions of this chapter, Two Million Five Hundred Thousand Dollars ($2,500,000.00) shall be deposited into the Special Funds Transfer Fund created in Section 4 of Chapter 556, Laws of 2003,” and renumbered the remaining subdivisions accordingly.

The fourth 2007 amendment (ch. 574), amended the section, as amended by ch. 303, by adding (16)(b).

The fifth 2007 amendment (1st ex Sess, ch. 1) amended the section, as amended by ch. 493 and ch. 574, 2007 Regular Session, by adding the last sentence in (18).

The 2009 amendment added (24).

The first 2010 amendment (ch. 449) added “and 27-65-24” following “27-65-21” in the last sentence of (1)(a); and substituted “Department of Revenue” for “State Tax Commission” and “department” for “commission” throughout the section.

The second 2010 amendment (ch. 459) substituted “Department of Revenue” for “State Tax Commission” and “department” for “commission” throughout the section; and rewrote (14).

The 2011 amendment substituted “Department of Revenue” for “State Tax Commission” in the next-to-last sentence of (2); and substituted “Section 27-65-19(1)(e)(i)2, and 27-65-19(e)(i)3” for “Section 27-65-19(1)(f) and (g)(i)2” in (15).

The first 2013 amendment (ch. 447), effective March 25, 2013, substituted “paragraph” for “subsection” in the third paragraph of (1)(a); substituted “department” for “commission” in the first sentence of (7); in (21) designated the first paragraph as (a) and inserted “through June 15, 2013” therein and added (b).

The second 2013 amendment (ch. 537), effective July 1, 2014, substituted “27-65-19(1)(d)(i)2, and 27-65-19(d)(i)3” for “27-65-19(1)(e)(i)2, and 27-65-19(e)(i)3” preceding “shall be deposited” in (15).

The 2016 amendment, in the first paragraph of (1)(a), added the exception at the beginning of the second sentence, and added the last sentence; and in (24), designated the former first two sentences as (a) and the last sentence as (b)(i) and therein added the exception at the beginning, and added (b)(ii).

The 2017 amendment added (1)(c); and made minor stylistic changes.

Cross References —

Report and payment of state collections into state treasury, see §7-9-21.

Requirement that the state tax commission withhold all allocations otherwise payable under this section if a certificate of noncompliance to a county has been issued, see §19-2-11.

Apportionment of tax collections, see §27-3-57.

Apportionment of amount of fuel taxes as specified in this section to division of state aid road construction fund, see §27-5-101.

Deposit of certain monies specified in this section into the Motor Vehicle Ad Valorem Tax Reduction Fund, see §27-51-105.

Excise tax on gasoline, see §27-55-11.

Monthly reports and remittances of gasoline and other motor fuel taxes, see §27-55-13.

Adjustment of municipal distribution for refunds, see §27-65-53.

Distribution of use taxes and other funds received under the provisions of Article 1, Chapter 67, Title 27, see §27-67-31.

Authorization for borrowing to cover costs of construction or reconstruction of highways designated under §65-3-97, when revenues designated under §§27-5-101,27-19-99,27-19-325,27-57-37,27-65-75, and65-3-97 are insufficient to fund construction priorities under Four-Lane Highway Program, see §31-17-127.

Deposit of revenues collected pursuant to this section into Education Enhancement Fund, see §37-61-33.

Deposit of proceeds collected pursuant to this section into School Ad Valorem Tax Reduction Fund, see §37-61-35.

Pledge of sales tax reimbursement for repayment of loan made under water pollution abatement grant program, see §49-17-65.

Pledge of part of sales tax reimbursement for repayment of loan for construction of waste disposal plant, see §49-17-65.

Water Pollution Control Revolving Fund, see §49-17-87.

Ineligibility of entities that are convicted of hiring illegal immigrants for certain forms of assistance under this section and repayment of assistance required under this section, see §57-1-373.

Incentive payments to persons, corporations, or other entities that incur indebtedness to locate certain tourism projects in Mississippi, see §§57-26-3,57-28-3.

Incentive payments to persons, corporations, or other entities that incur indebtedness to locate certain family-oriented enterprises in Mississippi, see §57-30-3.

Pledge of revenue distribution for repayment of loan for freight rail service project, see §57-44-7.

Forfeiture by municipality of right to receive sales tax allocation as result of failing to meet loan repayment obligations under the Mississippi Business Investment Act, see §57-61-15.

County entitlement to state aid funds, see §65-9-17.

Accounts and utilization of state aid funds in connection with state aid roads in counties, see §65-9-30.

Mississippi Boll Weevil Management Act generally, see §69-37-1 et seq.

JUDICIAL DECISIONS

1. In general.

Municipalities’ claim that Laws of 2000, Ch. 304, “amended by implication” Miss. Code Ann. §27-65-75 in violation of Miss. Const. Art. 4, § 61 failed, as Miss. Const. Art. 4, § 61 had no reference to amendment by implication when the amending statute is complete within itself, as was Laws of 2000, Ch. 304. City of Belmont v. Miss. State Tax Comm'n, 860 So. 2d 289, 2003 Miss. LEXIS 132 (Miss. 2003).

Laws of 2000, ch. 304, § 3, which abates any suits brought by a municipality to recover additional payments under Miss. Code Ann. §27-65-75 in excess of the amounts authorized in Laws of 2000, ch. 304, does not violate the separation of powers doctrine, as the legislature did not revive the right to bring the same suit in the name of another. City of Belmont v. Miss. State Tax Comm'n, 860 So. 2d 289, 2003 Miss. LEXIS 132 (Miss. 2003).

A class action by citizens and taxpayers of Mississippi, on behalf of themselves and certain counties within the state, to enjoin the distribution among all counties of excise tax funds collected by and belonging to the state, was not a suit against the state by its citizens prohibited by the Eleventh Amendment to the United States Constitution. Schaeffer v. Sharp, 328 F. Supp. 762, 1971 U.S. Dist. LEXIS 12568 (S.D. Miss. 1971).

Citizens and taxpayers of Mississippi, on behalf of themselves and certain counties within the state, did not constitute the real parties in interest entitled to institute and maintain an action to enjoin the distribution among counties of excise tax funds collected by and belonging to the state, where the plaintiffs could show no more than a general interest in common with all members of the public. Schaeffer v. Sharp, 328 F. Supp. 762, 1971 U.S. Dist. LEXIS 12568 (S.D. Miss. 1971).

No county has any vested right in any portion of the gasoline tax money except such right as the legislature may grant, and the legislature has the power to distribute a portion of the tax in any manner, upon any basis, and under any formula which it may prescribe. Schaeffer v. Sharp, 328 F. Supp. 762, 1971 U.S. Dist. LEXIS 12568 (S.D. Miss. 1971).

A county may not irrevocably pledge, for the payment of bonds, gasoline taxes which are required by law to be deposited in the state treasury to its credit. Williford v. Board of Supervisors, 243 Miss. 304, 138 So. 2d 299, 1962 Miss. LEXIS 348 (Miss. 1962).

§ 27-65-75. Distribution of sales taxes, contractor taxes, motor fuels taxes, and other revenue collected under this chapter [Effective July 1, 2019; Effective until July 1, 2019].

On or before the fifteenth day of each month, the revenue collected under the provisions of this chapter during the preceding month shall be paid and distributed as follows:

    1. On or before August 15, 1992, and each succeeding month thereafter through July 15, 1993, eighteen percent (18%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15, 27-65-19(3) and 27-65-21, on business activities within a municipal corporation shall be allocated for distribution to the municipality and paid to the municipal corporation. Except as otherwise provided in this paragraph (a), on or before August 15, 1993, and each succeeding month thereafter, eighteen and one-half percent (18-1/2%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15, 27-65-19(3), 27-65-21 and 27-65-24, on business activities within a municipal corporation shall be allocated for distribution to the municipality and paid to the municipal corporation. However, in the event the State Auditor issues a certificate of noncompliance pursuant to Section 21-35-31, the Department of Revenue shall withhold ten percent (10%) of the allocations and payments to the municipality that would otherwise be payable to the municipality under this paragraph (a) until such time that the department receives written notice of the cancellation of a certificate of noncompliance from the State Auditor.

      A municipal corporation, for the purpose of distributing the tax under this subsection, shall mean and include all incorporated cities, towns and villages.

      Monies allocated for distribution and credited to a municipal corporation under this paragraph may be pledged as security for a loan if the distribution received by the municipal corporation is otherwise authorized or required by law to be pledged as security for such a loan.

      In any county having a county seat that is not an incorporated municipality, the distribution provided under this subsection shall be made as though the county seat was an incorporated municipality; however, the distribution to the municipality shall be paid to the county treasury in which the municipality is located, and those funds shall be used for road, bridge and street construction or maintenance in the county.

    2. On or before August 15, 2006, and each succeeding month thereafter, eighteen and one-half percent (18-1/2%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15, 27-65-19(3) and 27-65-21, on business activities on the campus of a state institution of higher learning or community or junior college whose campus is not located within the corporate limits of a municipality, shall be allocated for distribution to the state institution of higher learning or community or junior college and paid to the state institution of higher learning or community or junior college.
    3. On or before August 15, 2018, and each succeeding month thereafter until August 14, 2019, two percent (2%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15, 27-65-19(3), 27-65-21 and 27-65-24, on business activities within the corporate limits of the City of Jackson, Mississippi, shall be deposited into the Capitol Complex Improvement District Project Fund created in Section 29-5-215. On or before August 15, 2019, and each succeeding month thereafter until August 14, 2020, four percent (4%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15, 27-65-19(3), 27-65-21 and 27-65-24, on business activities within the corporate limits of the City of Jackson, Mississippi, shall be deposited into the Capitol Complex Improvement District Project Fund created in Section 29-5-215. On or before August 15, 2020, and each succeeding month thereafter, six percent (6%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15, 27-65-19(3), 27-65-21 and 27-65-24, on business activities within the corporate limits of the City of Jackson, Mississippi, shall be deposited into the Capitol Complex Improvement District Project Fund created in Section 29-5-215.
    4. 1. The county borders on the Mississippi Sound and the State of Alabama;

      2. The county has issued bonds under Section 21-45-9 to finance all or a portion of a redevelopment project in the redevelopment project area;

      3. Any debt service for the indebtedness incurred is outstanding; and

      4. A development with a value of Ten Million Dollars ($10,000,000.00) or more is, or will be, located in the redevelopment area.

      1. On or before the fifteenth day of the month that the diversion authorized by this section begins, and each succeeding month thereafter, eighteen and one-half percent (18-1/2%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15, 27-65-19(3) and 27-65-21, on business activities within a redevelopment project area developed under a redevelopment plan adopted under the Tax Increment Financing Act (Section 21-45-1 et seq.) shall be allocated for distribution to the county in which the project area is located if:
      2. Before any sales tax revenue may be allocated for distribution to a county under this paragraph, the county shall certify to the Department of Revenue that the requirements of this paragraph have been met, the amount of bonded indebtedness that has been incurred by the county for the redevelopment project and the expected date the indebtedness incurred by the county will be satisfied.
      3. The diversion of sales tax revenue authorized by this paragraph shall begin the month following the month in which the Department of Revenue determines that the requirements of this paragraph have been met. The diversion shall end the month the indebtedness incurred by the county is satisfied. All revenue received by the county under this paragraph shall be deposited in the fund required to be created in the tax increment financing plan under Section 21-45-11 and be utilized solely to satisfy the indebtedness incurred by the county.
  1. On or before September 15, 1987, and each succeeding month thereafter, from the revenue collected under this chapter during the preceding month, One Million One Hundred Twenty-five Thousand Dollars ($1,125,000.00) shall be allocated for distribution to municipal corporations as defined under subsection (1) of this section in the proportion that the number of gallons of gasoline and diesel fuel sold by distributors to consumers and retailers in each such municipality during the preceding fiscal year bears to the total gallons of gasoline and diesel fuel sold by distributors to consumers and retailers in municipalities statewide during the preceding fiscal year. The Department of Revenue shall require all distributors of gasoline and diesel fuel to report to the department monthly the total number of gallons of gasoline and diesel fuel sold by them to consumers and retailers in each municipality during the preceding month. The Department of Revenue shall have the authority to promulgate such rules and regulations as is necessary to determine the number of gallons of gasoline and diesel fuel sold by distributors to consumers and retailers in each municipality. In determining the percentage allocation of funds under this subsection for the fiscal year beginning July 1, 1987, and ending June 30, 1988, the Department of Revenue may consider gallons of gasoline and diesel fuel sold for a period of less than one (1) fiscal year. For the purposes of this subsection, the term “fiscal year” means the fiscal year beginning July 1 of a year.
  2. On or before September 15, 1987, and on or before the fifteenth day of each succeeding month, until the date specified in Section 65-39-35, the proceeds derived from contractors’ taxes levied under Section 27-65-21 on contracts for the construction or reconstruction of highways designated under the highway program created under Section 65-3-97 shall, except as otherwise provided in Section 31-17-127, be deposited into the State Treasury to the credit of the State Highway Fund to be used to fund that highway program. The Mississippi Department of Transportation shall provide to the Department of Revenue such information as is necessary to determine the amount of proceeds to be distributed under this subsection.
  3. On or before August 15, 1994, and on or before the fifteenth day of each succeeding month through July 15, 1999, from the proceeds of gasoline, diesel fuel or kerosene taxes as provided in Section 27-5-101(a)(ii)1, Four Million Dollars ($4,000,000.00) shall be deposited in the State Treasury to the credit of a special fund designated as the “State Aid Road Fund,” created by Section 65-9-17. On or before August 15, 1999, and on or before the fifteenth day of each succeeding month, from the total amount of the proceeds of gasoline, diesel fuel or kerosene taxes apportioned by Section 27-5-101(a)(ii)1, Four Million Dollars ($4,000,000.00) or an amount equal to twenty-three and one-fourth percent (23-1/4%) of those funds, whichever is the greater amount, shall be deposited in the State Treasury to the credit of the “State Aid Road Fund,” created by Section 65-9-17. Those funds shall be pledged to pay the principal of and interest on state aid road bonds heretofore issued under Sections 19-9-51 through 19-9-77, in lieu of and in substitution for the funds previously allocated to counties under this section. Those funds may not be pledged for the payment of any state aid road bonds issued after April 1, 1981; however, this prohibition against the pledging of any such funds for the payment of bonds shall not apply to any bonds for which intent to issue those bonds has been published for the first time, as provided by law before March 29, 1981. From the amount of taxes paid into the special fund under this subsection and subsection (9) of this section, there shall be first deducted and paid the amount necessary to pay the expenses of the Office of State Aid Road Construction, as authorized by the Legislature for all other general and special fund agencies. The remainder of the fund shall be allocated monthly to the several counties in accordance with the following formula:
    1. One-third (1/3) shall be allocated to all counties in equal shares;
    2. One-third (1/3) shall be allocated to counties based on the proportion that the total number of rural road miles in a county bears to the total number of rural road miles in all counties of the state; and
    3. One-third (1/3) shall be allocated to counties based on the proportion that the rural population of the county bears to the total rural population in all counties of the state, according to the latest federal decennial census.

      For the purposes of this subsection, the term “gasoline, diesel fuel or kerosene taxes” means such taxes as defined in paragraph (f) of Section 27-5-101.

      The amount of funds allocated to any county under this subsection for any fiscal year after fiscal year 1994 shall not be less than the amount allocated to the county for fiscal year 1994.

      Any reference in the general laws of this state or the Mississippi Code of 1972 to Section 27-5-105 shall mean and be construed to refer and apply to subsection (4) of Section 27-65-75.

  4. One Million Six Hundred Sixty-six Thousand Six Hundred Sixty-six Dollars ($1,666,666.00) each month shall be paid into the special fund known as the “State Public School Building Fund” created and existing under the provisions of Sections 37-47-1 through 37-47-67. Those payments into that fund are to be made on the last day of each succeeding month hereafter.
  5. An amount each month beginning August 15, 1983, through November 15, 1986, as specified in Section 6, Chapter 542, Laws of 1983, shall be paid into the special fund known as the Correctional Facilities Construction Fund created in Section 6, Chapter 542, Laws of 1983.
  6. On or before August 15, 1992, and each succeeding month thereafter through July 15, 2000, two and two hundred sixty-six one-thousandths percent (2.266%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Section 27-65-17(2), shall be deposited by the department into the School Ad Valorem Tax Reduction Fund created under Section 37-61-35. On or before August 15, 2000, and each succeeding month thereafter, two and two hundred sixty-six one-thousandths percent (2.266%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Section 27-65-17(2), shall be deposited into the School Ad Valorem Tax Reduction Fund created under Section 37-61-35 until such time that the total amount deposited into the fund during a fiscal year equals Forty-two Million Dollars ($42,000,000.00). Thereafter, the amounts diverted under this subsection (7) during the fiscal year in excess of Forty-two Million Dollars ($42,000,000.00) shall be deposited into the Education Enhancement Fund created under Section 37-61-33 for appropriation by the Legislature as other education needs and shall not be subject to the percentage appropriation requirements set forth in Section 37-61-33.
  7. On or before August 15, 1992, and each succeeding month thereafter, nine and seventy-three one-thousandths percent (9.073%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Section 27-65-17(2), shall be deposited into the Education Enhancement Fund created under Section 37-61-33.
  8. On or before August 15, 1994, and each succeeding month thereafter, from the revenue collected under this chapter during the preceding month, Two Hundred Fifty Thousand Dollars ($250,000.00) shall be paid into the State Aid Road Fund.
  9. On or before August 15, 1994, and each succeeding month thereafter through August 15, 1995, from the revenue collected under this chapter during the preceding month, Two Million Dollars ($2,000,000.00) shall be deposited into the Motor Vehicle Ad Valorem Tax Reduction Fund established in Section 27-51-105.
  10. Notwithstanding any other provision of this section to the contrary, on or before February 15, 1995, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of Section 27-65-17(2) and the corresponding levy in Section 27-65-23 on the rental or lease of private carriers of passengers and light carriers of property as defined in Section 27-51-101 shall be deposited, without diversion, into the Motor Vehicle Ad Valorem Tax Reduction Fund established in Section 27-51-105.
  11. Notwithstanding any other provision of this section to the contrary, on or before August 15, 1995, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of Section 27-65-17(1) on retail sales of private carriers of passengers and light carriers of property, as defined in Section 27-51-101 and the corresponding levy in Section 27-65-23 on the rental or lease of these vehicles, shall be deposited, after diversion, into the Motor Vehicle Ad Valorem Tax Reduction Fund established in Section 27-51-105.
  12. On or before July 15, 1994, and on or before the fifteenth day of each succeeding month thereafter, that portion of the avails of the tax imposed in Section 27-65-22 that is derived from activities held on the Mississippi State Fairgrounds Complex shall be paid into a special fund that is created in the State Treasury and shall be expended upon legislative appropriation solely to defray the costs of repairs and renovation at the Trade Mart and Coliseum.
  13. On or before August 15, 1998, and each succeeding month thereafter through July 15, 2005, that portion of the avails of the tax imposed in Section 27-65-23 that is derived from sales by cotton compresses or cotton warehouses and that would otherwise be paid into the General Fund shall be deposited in an amount not to exceed Two Million Dollars ($2,000,000.00) into the special fund created under Section 69-37-39. On or before August 15, 2007, and each succeeding month thereafter through July 15, 2010, that portion of the avails of the tax imposed in Section 27-65-23 that is derived from sales by cotton compresses or cotton warehouses and that would otherwise be paid into the General Fund shall be deposited in an amount not to exceed Two Million Dollars ($2,000,000.00) into the special fund created under Section 69-37-39 until all debts or other obligations incurred by the Certified Cotton Growers Organization under the Mississippi Boll Weevil Management Act before January 1, 2007, are satisfied in full. On or before August 15, 2010, and each succeeding month thereafter through July 15, 2011, fifty percent (50%) of that portion of the avails of the tax imposed in Section 27-65-23 that is derived from sales by cotton compresses or cotton warehouses and that would otherwise be paid into the General Fund shall be deposited into the special fund created under Section 69-37-39 until such time that the total amount deposited into the fund during a fiscal year equals One Million Dollars ($1,000,000.00). On or before August 15, 2011, and each succeeding month thereafter, that portion of the avails of the tax imposed in Section 27-65-23 that is derived from sales by cotton compresses or cotton warehouses and that would otherwise be paid into the General Fund shall be deposited into the special fund created under Section 69-37-39 until such time that the total amount deposited into the fund during a fiscal year equals One Million Dollars ($1,000,000.00).
  14. Notwithstanding any other provision of this section to the contrary, on or before September 15, 2000, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of Section 27-65-19(1)(d)(i)2, and 27-65-19(1)(d)(i)3 shall be deposited, without diversion, into the Telecommunications Ad Valorem Tax Reduction Fund established in Section 27-38-7.
    1. On or before August 15, 2000, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of this chapter on the gross proceeds of sales of a project as defined in Section 57-30-1 shall be deposited, after all diversions except the diversion provided for in subsection (1) of this section, into the Sales Tax Incentive Fund created in Section 57-30-3.
    2. On or before August 15, 2007, and each succeeding month thereafter, eighty percent (80%) of the sales tax revenue collected during the preceding month under the provisions of this chapter from the operation of a tourism project under the provisions of Sections 57-26-1 through 57-26-5, shall be deposited, after the diversions required in subsections (7) and (8) of this section, into the Tourism Project Sales Tax Incentive Fund created in Section 57-26-3.
  15. Notwithstanding any other provision of this section to the contrary, on or before April 15, 2002, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under Section 27-65-23 on sales of parking services of parking garages and lots at airports shall be deposited, without diversion, into the special fund created under Section 27-5-101(d).
  16. [Repealed]
    1. On or before August 15, 2005, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of this chapter on the gross proceeds of sales of a business enterprise located within a redevelopment project area under the provisions of Sections 57-91-1 through 57-91-11, and the revenue collected on the gross proceeds of sales from sales made to a business enterprise located in a redevelopment project area under the provisions of Sections 57-91-1 through 57-91-11 (provided that such sales made to a business enterprise are made on the premises of the business enterprise), shall, except as otherwise provided in this subsection (19), be deposited, after all diversions, into the Redevelopment Project Incentive Fund as created in Section 57-91-9.
    2. For a municipality participating in the Economic Redevelopment Act created in Sections 57-91-1 through 57-91-11, the diversion provided for in subsection (1) of this section attributable to the gross proceeds of sales of a business enterprise located within a redevelopment project area under the provisions of Sections 57-91-1 through 57-91-11, and attributable to the gross proceeds of sales from sales made to a business enterprise located in a redevelopment project area under the provisions of Sections 57-91-1 through 57-91-11 (provided that such sales made to a business enterprise are made on the premises of the business enterprise), shall be deposited into the Redevelopment Project Incentive Fund as created in Section 57-91-9, as follows:
      1. For the first six (6) years in which payments are made to a developer from the Redevelopment Project Incentive Fund, one hundred percent (100%) of the diversion shall be deposited into the fund;
      2. For the seventh year in which such payments are made to a developer from the Redevelopment Project Incentive Fund, eighty percent (80%) of the diversion shall be deposited into the fund;
      3. For the eighth year in which such payments are made to a developer from the Redevelopment Project Incentive Fund, seventy percent (70%) of the diversion shall be deposited into the fund;
      4. For the ninth year in which such payments are made to a developer from the Redevelopment Project Incentive Fund, sixty percent (60%) of the diversion shall be deposited into the fund; and
      5. For the tenth year in which such payments are made to a developer from the Redevelopment Project Incentive Fund, fifty percent (50%) of the funds shall be deposited into the fund.
  17. On or before January 15, 2007, and each succeeding month thereafter, eighty percent (80%) of the sales tax revenue collected during the preceding month under the provisions of this chapter from the operation of a tourism project under the provisions of Sections 57-28-1 through 57-28-5 shall be deposited, after the diversions required in subsections (7) and (8) of this section, into the Tourism Sales Tax Incentive Fund created in Section 57-28-3.
    1. On or before April 15, 2007, and each succeeding month thereafter through June 15, 2013, One Hundred Fifty Thousand Dollars ($150,000.00) of the sales tax revenue collected during the preceding month under the provisions of this chapter shall be deposited into the MMEIA Tax Incentive Fund created in Section 57-101-3.
    2. On or before July 15, 2013, and each succeeding month thereafter, One Hundred Fifty Thousand Dollars ($150,000.00) of the sales tax revenue collected during the preceding month under the provisions of this chapter shall be deposited into the Mississippi Development Authority Job Training Grant Fund created in Section 57-1-451.
  18. Notwithstanding any other provision of this section to the contrary, on or before August 15, 2009, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of Section 27-65-201 shall be deposited, without diversion, into the Motor Vehicle Ad Valorem Tax Reduction Fund established in Section 27-51-105.
  19. The remainder of the amounts collected under the provisions of this chapter shall be paid into the State Treasury to the credit of the General Fund.
    1. It shall be the duty of the municipal officials of any municipality that expands its limits, or of any community that incorporates as a municipality, to notify the commissioner of that action thirty (30) days before the effective date. Failure to so notify the commissioner shall cause the municipality to forfeit the revenue that it would have been entitled to receive during this period of time when the commissioner had no knowledge of the action.
      1. Except as otherwise provided in subparagraph (ii) of this paragraph, if any funds have been erroneously disbursed to any municipality or any overpayment of tax is recovered by the taxpayer, the commissioner may make correction and adjust the error or overpayment with the municipality by withholding the necessary funds from any later payment to be made to the municipality.
      2. Subject to the provisions of Sections 27-65-51 and 27-65-53, if any funds have been erroneously disbursed to a municipality under subsection (1) of this section for a period of three (3) years or more, the maximum amount that may be recovered or withheld from the municipality is the total amount of funds erroneously disbursed for a period of three (3) years beginning with the date of the first erroneous disbursement. However, if during such period, a municipality provides written notice to the Department of Revenue indicating the erroneous disbursement of funds, then the maximum amount that may be recovered or withheld from the municipality is the total amount of funds erroneously disbursed for a period of one (1) year beginning with the date of the first erroneous disbursement.

      History. Codes, 1942, § 10127; Laws, 1932, ch. 90; Laws, 1934, ch. 119; Laws, 1936, ch. 158; Laws, 1950, ch. 391; Laws, 1952, ch. 289; Laws, 1955, Ex Sess, ch. 107; Laws, 1960, ch. 366; Laws, 1962, ch. 599, § 3; Laws, 1966, ch. 652, § 1; Laws, 1968, ch. 588, § 11; Laws, 1972, ch. 535, § 1; Laws, 1974, ch. 509, § 1; Laws, 1978, ch. 503, § 1; Laws, 1979, chs. 302, § 10, 453, § 1; Laws, 1981, ch. 464, § 20; Laws, 1983, ch. 542, § 1; Laws, 1984, ch. 488, § 178; Laws, 1985, ch. 537, § 1; Laws, 1987, ch. 322, § 28; Laws, 1987, ch. 527, § 1; Laws, 1988, ch. 353; Laws 1992, ch. 419, § 8; Laws 1992, ch. 565, § 1; Laws 1993, ch. 473, § 2; Laws 1994, ch. 557, § 12; Laws 1994, ch. 563, § 8; Laws 1994, ch. 570, § 20; Laws 1994, ch. 565, § 1; Laws 1995, ch. 521, § 5; Laws 1995, ch. 563, § 22; Laws 1997, ch. 566, § 1; Laws 1997, ch. 612, § 26; Laws 1998, ch. 584, § 2; Laws, 1999, ch. 535, § 1; Laws, 1999, ch. 575, § 7; Laws, 2000, ch. 303, § 7; Laws, 2000, ch. 616, § 3; Laws, 2000, ch. 617, § 1; Laws, 2002, ch. 434, § 1; Laws, 2002, ch. 520, § 4; Laws, 2002, ch. 582, § 7; Laws, 2003, ch. 540, § 1; Laws, 2004, ch. 595, § 9; Laws, 2005, ch. 369, § 1; Laws, 2005, ch. 468, § 10; Laws, 2005, 2nd Ex Sess, ch. 2, § 4; Laws, 2005, 5th Ex Sess, ch. 12, § 5; Laws, 2006, ch. 365, § 1; Laws, 2006, 1st Ex Sess, ch. 2, § 7; Laws, 2007, ch. 303, § 26; Laws, 2007, ch. 493, § 1; Laws, 2007, ch. 562, § 1; Laws, 2007, ch. 574, § 4; Laws, 2007, 1st Ex Sess, ch. 1, § 16; Laws, 2009, ch. 562, § 4; Laws, 2010, ch. 449, § 10; Laws, 2010, ch. 459, § 1; Laws, 2011, ch. 432, § 1; Laws, 2013, ch. 447, § 3; Laws, 2013, ch. 537, § 3; Laws, 2016, ch. 361, § 1; Laws, 2017, ch. 444, § 11, eff from and after July 1, 2017; Laws, 2019, ch. 391, § 1, eff from and after July 1, 2019.

§ 27-65-75. Distribution of sales taxes, contractor taxes, motor fuels taxes, and other revenue collected under this chapter [Effective July 1, 2019].

On or before the fifteenth day of each month, the revenue collected under the provisions of this chapter during the preceding month shall be paid and distributed as follows:

    1. On or before August 15, 1992, and each succeeding month thereafter through July 15, 1993, eighteen percent (18%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15, 27-65-19(3) and 27-65-21, on business activities within a municipal corporation shall be allocated for distribution to the municipality and paid to the municipal corporation. Except as otherwise provided in this paragraph (a), on or before August 15, 1993, and each succeeding month thereafter, eighteen and one-half percent (18-1/2%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15, 27-65-19(3), 27-65-21 and 27-65-24, on business activities within a municipal corporation shall be allocated for distribution to the municipality and paid to the municipal corporation. However, in the event the State Auditor issues a certificate of noncompliance pursuant to Section 21-35-31, the Department of Revenue shall withhold ten percent (10%) of the allocations and payments to the municipality that would otherwise be payable to the municipality under this paragraph (a) until such time that the department receives written notice of the cancellation of a certificate of noncompliance from the State Auditor.

      A municipal corporation, for the purpose of distributing the tax under this subsection, shall mean and include all incorporated cities, towns and villages.

      Monies allocated for distribution and credited to a municipal corporation under this paragraph may be pledged as security for a loan if the distribution received by the municipal corporation is otherwise authorized or required by law to be pledged as security for such a loan.

      In any county having a county seat that is not an incorporated municipality, the distribution provided under this subsection shall be made as though the county seat was an incorporated municipality; however, the distribution to the municipality shall be paid to the county treasury in which the municipality is located, and those funds shall be used for road, bridge and street construction or maintenance in the county.

    2. On or before August 15, 2006, and each succeeding month thereafter, eighteen and one-half percent (18-1/2%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15, 27-65-19(3) and 27-65-21, on business activities on the campus of a state institution of higher learning or community or junior college whose campus is not located within the corporate limits of a municipality, shall be allocated for distribution to the state institution of higher learning or community or junior college and paid to the state institution of higher learning or community or junior college.
    3. On or before August 15, 2018, and each succeeding month thereafter until August 14, 2019, two percent (2%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15, 27-65-19(3), 27-65-21 and 27-65-24, on business activities within the corporate limits of the City of Jackson, Mississippi, shall be deposited into the Capitol Complex Improvement District Project Fund created in Section 29-5-215. On or before August 15, 2019, and each succeeding month thereafter until August 14, 2020, four percent (4%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15, 27-65-19(3), 27-65-21 and 27-65-24, on business activities within the corporate limits of the City of Jackson, Mississippi, shall be deposited into the Capitol Complex Improvement District Project Fund created in Section 29-5-215. On or before August 15, 2020, and each succeeding month thereafter, six percent (6%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Sections 27-65-15, 27-65-19(3), 27-65-21 and 27-65-24, on business activities within the corporate limits of the City of Jackson, Mississippi, shall be deposited into the Capitol Complex Improvement District Project Fund created in Section 29-5-215.
  1. On or before September 15, 1987, and each succeeding month thereafter, from the revenue collected under this chapter during the preceding month, One Million One Hundred Twenty-five Thousand Dollars ($1,125,000.00) shall be allocated for distribution to municipal corporations as defined under subsection (1) of this section in the proportion that the number of gallons of gasoline and diesel fuel sold by distributors to consumers and retailers in each such municipality during the preceding fiscal year bears to the total gallons of gasoline and diesel fuel sold by distributors to consumers and retailers in municipalities statewide during the preceding fiscal year. The Department of Revenue shall require all distributors of gasoline and diesel fuel to report to the department monthly the total number of gallons of gasoline and diesel fuel sold by them to consumers and retailers in each municipality during the preceding month. The Department of Revenue shall have the authority to promulgate such rules and regulations as is necessary to determine the number of gallons of gasoline and diesel fuel sold by distributors to consumers and retailers in each municipality. In determining the percentage allocation of funds under this subsection for the fiscal year beginning July 1, 1987, and ending June 30, 1988, the Department of Revenue may consider gallons of gasoline and diesel fuel sold for a period of less than one (1) fiscal year. For the purposes of this subsection, the term “fiscal year” means the fiscal year beginning July 1 of a year.
  2. On or before September 15, 1987, and on or before the fifteenth day of each succeeding month, until the date specified in Section 65-39-35, the proceeds derived from contractors’ taxes levied under Section 27-65-21 on contracts for the construction or reconstruction of highways designated under the highway program created under Section 65-3-97 shall, except as otherwise provided in Section 31-17-127, be deposited into the State Treasury to the credit of the State Highway Fund to be used to fund that highway program. The Mississippi Department of Transportation shall provide to the Department of Revenue such information as is necessary to determine the amount of proceeds to be distributed under this subsection.
  3. On or before August 15, 1994, and on or before the fifteenth day of each succeeding month through July 15, 1999, from the proceeds of gasoline, diesel fuel or kerosene taxes as provided in Section 27-5-101(a)(ii)1, Four Million Dollars ($4,000,000.00) shall be deposited in the State Treasury to the credit of a special fund designated as the “State Aid Road Fund,” created by Section 65-9-17. On or before August 15, 1999, and on or before the fifteenth day of each succeeding month, from the total amount of the proceeds of gasoline, diesel fuel or kerosene taxes apportioned by Section 27-5-101(a)(ii)1, Four Million Dollars ($4,000,000.00) or an amount equal to twenty-three and one-fourth percent (23-1/4%) of those funds, whichever is the greater amount, shall be deposited in the State Treasury to the credit of the “State Aid Road Fund,” created by Section 65-9-17. Those funds shall be pledged to pay the principal of and interest on state aid road bonds heretofore issued under Sections 19-9-51 through 19-9-77, in lieu of and in substitution for the funds previously allocated to counties under this section. Those funds may not be pledged for the payment of any state aid road bonds issued after April 1, 1981; however, this prohibition against the pledging of any such funds for the payment of bonds shall not apply to any bonds for which intent to issue those bonds has been published for the first time, as provided by law before March 29, 1981. From the amount of taxes paid into the special fund under this subsection and subsection (9) of this section, there shall be first deducted and paid the amount necessary to pay the expenses of the Office of State Aid Road Construction, as authorized by the Legislature for all other general and special fund agencies. The remainder of the fund shall be allocated monthly to the several counties in accordance with the following formula:
    1. One-third (1/3) shall be allocated to all counties in equal shares;
    2. One-third (1/3) shall be allocated to counties based on the proportion that the total number of rural road miles in a county bears to the total number of rural road miles in all counties of the state; and
    3. One-third (1/3) shall be allocated to counties based on the proportion that the rural population of the county bears to the total rural population in all counties of the state, according to the latest federal decennial census.

      For the purposes of this subsection, the term “gasoline, diesel fuel or kerosene taxes” means such taxes as defined in paragraph (f) of Section 27-5-101.

      The amount of funds allocated to any county under this subsection for any fiscal year after fiscal year 1994 shall not be less than the amount allocated to the county for fiscal year 1994.

      Any reference in the general laws of this state or the Mississippi Code of 1972 to Section 27-5-105 shall mean and be construed to refer and apply to subsection (4) of Section 27-65-75.

  4. One Million Six Hundred Sixty-six Thousand Six Hundred Sixty-six Dollars ($1,666,666.00) each month shall be paid into the special fund known as the “State Public School Building Fund” created and existing under the provisions of Sections 37-47-1 through 37-47-67. Those payments into that fund are to be made on the last day of each succeeding month hereafter.
  5. An amount each month beginning August 15, 1983, through November 15, 1986, as specified in Section 6, Chapter 542, Laws of 1983, shall be paid into the special fund known as the Correctional Facilities Construction Fund created in Section 6, Chapter 542, Laws of 1983.
  6. On or before August 15, 1992, and each succeeding month thereafter through July 15, 2000, two and two hundred sixty-six one-thousandths percent (2.266%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Section 27-65-17(2), shall be deposited by the department into the School Ad Valorem Tax Reduction Fund created under Section 37-61-35. On or before August 15, 2000, and each succeeding month thereafter, two and two hundred sixty-six one-thousandths percent (2.266%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Section 27-65-17(2), shall be deposited into the School Ad Valorem Tax Reduction Fund created under Section 37-61-35 until such time that the total amount deposited into the fund during a fiscal year equals Forty-two Million Dollars ($42,000,000.00). Thereafter, the amounts diverted under this subsection (7) during the fiscal year in excess of Forty-two Million Dollars ($42,000,000.00) shall be deposited into the Education Enhancement Fund created under Section 37-61-33 for appropriation by the Legislature as other education needs and shall not be subject to the percentage appropriation requirements set forth in Section 37-61-33.
  7. On or before August 15, 1992, and each succeeding month thereafter, nine and seventy-three one-thousandths percent (9.073%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Section 27-65-17(2), shall be deposited into the Education Enhancement Fund created under Section 37-61-33.
  8. On or before August 15, 1994, and each succeeding month thereafter, from the revenue collected under this chapter during the preceding month, Two Hundred Fifty Thousand Dollars ($250,000.00) shall be paid into the State Aid Road Fund.
  9. On or before August 15, 1994, and each succeeding month thereafter through August 15, 1995, from the revenue collected under this chapter during the preceding month, Two Million Dollars ($2,000,000.00) shall be deposited into the Motor Vehicle Ad Valorem Tax Reduction Fund established in Section 27-51-105.
  10. Notwithstanding any other provision of this section to the contrary, on or before February 15, 1995, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of Section 27-65-17(2) and the corresponding levy in Section 27-65-23 on the rental or lease of private carriers of passengers and light carriers of property as defined in Section 27-51-101 shall be deposited, without diversion, into the Motor Vehicle Ad Valorem Tax Reduction Fund established in Section 27-51-105.
  11. Notwithstanding any other provision of this section to the contrary, on or before August 15, 1995, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of Section 27-65-17(1) on retail sales of private carriers of passengers and light carriers of property, as defined in Section 27-51-101 and the corresponding levy in Section 27-65-23 on the rental or lease of these vehicles, shall be deposited, after diversion, into the Motor Vehicle Ad Valorem Tax Reduction Fund established in Section 27-51-105.
  12. On or before July 15, 1994, and on or before the fifteenth day of each succeeding month thereafter, that portion of the avails of the tax imposed in Section 27-65-22 that is derived from activities held on the Mississippi State Fairgrounds Complex shall be paid into a special fund that is created in the State Treasury and shall be expended upon legislative appropriation solely to defray the costs of repairs and renovation at the Trade Mart and Coliseum.
  13. On or before August 15, 1998, and each succeeding month thereafter through July 15, 2005, that portion of the avails of the tax imposed in Section 27-65-23 that is derived from sales by cotton compresses or cotton warehouses and that would otherwise be paid into the General Fund shall be deposited in an amount not to exceed Two Million Dollars ($2,000,000.00) into the special fund created under Section 69-37-39. On or before August 15, 2007, and each succeeding month thereafter through July 15, 2010, that portion of the avails of the tax imposed in Section 27-65-23 that is derived from sales by cotton compresses or cotton warehouses and that would otherwise be paid into the General Fund shall be deposited in an amount not to exceed Two Million Dollars ($2,000,000.00) into the special fund created under Section 69-37-39 until all debts or other obligations incurred by the Certified Cotton Growers Organization under the Mississippi Boll Weevil Management Act before January 1, 2007, are satisfied in full. On or before August 15, 2010, and each succeeding month thereafter through July 15, 2011, fifty percent (50%) of that portion of the avails of the tax imposed in Section 27-65-23 that is derived from sales by cotton compresses or cotton warehouses and that would otherwise be paid into the General Fund shall be deposited into the special fund created under Section 69-37-39 until such time that the total amount deposited into the fund during a fiscal year equals One Million Dollars ($1,000,000.00). On or before August 15, 2011, and each succeeding month thereafter, that portion of the avails of the tax imposed in Section 27-65-23 that is derived from sales by cotton compresses or cotton warehouses and that would otherwise be paid into the General Fund shall be deposited into the special fund created under Section 69-37-39 until such time that the total amount deposited into the fund during a fiscal year equals One Million Dollars ($1,000,000.00).
  14. Notwithstanding any other provision of this section to the contrary, on or before September 15, 2000, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of Section 27-65-19(1)(d)(i)2, and 27-65-19(1)(d)(i)3 shall be deposited, without diversion, into the Telecommunications Ad Valorem Tax Reduction Fund established in Section 27-38-7.
    1. On or before August 15, 2000, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of this chapter on the gross proceeds of sales of a project as defined in Section 57-30-1 shall be deposited, after all diversions except the diversion provided for in subsection (1) of this section, into the Sales Tax Incentive Fund created in Section 57-30-3.
    2. On or before August 15, 2007, and each succeeding month thereafter, eighty percent (80%) of the sales tax revenue collected during the preceding month under the provisions of this chapter from the operation of a tourism project under the provisions of Sections 57-26-1 through 57-26-5, shall be deposited, after the diversions required in subsections (7) and (8) of this section, into the Tourism Project Sales Tax Incentive Fund created in Section 57-26-3.
  15. Notwithstanding any other provision of this section to the contrary, on or before April 15, 2002, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under Section 27-65-23 on sales of parking services of parking garages and lots at airports shall be deposited, without diversion, into the special fund created under Section 27-5-101(d).
  16. [Repealed]
    1. On or before August 15, 2005, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of this chapter on the gross proceeds of sales of a business enterprise located within a redevelopment project area under the provisions of Sections 57-91-1 through 57-91-11, and the revenue collected on the gross proceeds of sales from sales made to a business enterprise located in a redevelopment project area under the provisions of Sections 57-91-1 through 57-91-11 (provided that such sales made to a business enterprise are made on the premises of the business enterprise), shall, except as otherwise provided in this subsection (19), be deposited, after all diversions, into the Redevelopment Project Incentive Fund as created in Section 57-91-9.
    2. For a municipality participating in the Economic Redevelopment Act created in Sections 57-91-1 through 57-91-11, the diversion provided for in subsection (1) of this section attributable to the gross proceeds of sales of a business enterprise located within a redevelopment project area under the provisions of Sections 57-91-1 through 57-91-11, and attributable to the gross proceeds of sales from sales made to a business enterprise located in a redevelopment project area under the provisions of Sections 57-91-1 through 57-91-11 (provided that such sales made to a business enterprise are made on the premises of the business enterprise), shall be deposited into the Redevelopment Project Incentive Fund as created in Section 57-91-9, as follows:
      1. For the first six (6) years in which payments are made to a developer from the Redevelopment Project Incentive Fund, one hundred percent (100%) of the diversion shall be deposited into the fund;
      2. For the seventh year in which such payments are made to a developer from the Redevelopment Project Incentive Fund, eighty percent (80%) of the diversion shall be deposited into the fund;
      3. For the eighth year in which such payments are made to a developer from the Redevelopment Project Incentive Fund, seventy percent (70%) of the diversion shall be deposited into the fund;
      4. For the ninth year in which such payments are made to a developer from the Redevelopment Project Incentive Fund, sixty percent (60%) of the diversion shall be deposited into the fund; and
      5. For the tenth year in which such payments are made to a developer from the Redevelopment Project Incentive Fund, fifty percent (50%) of the funds shall be deposited into the fund.
  17. On or before January 15, 2007, and each succeeding month thereafter, eighty percent (80%) of the sales tax revenue collected during the preceding month under the provisions of this chapter from the operation of a tourism project under the provisions of Sections 57-28-1 through 57-28-5 shall be deposited, after the diversions required in subsections (7) and (8) of this section, into the Tourism Sales Tax Incentive Fund created in Section 57-28-3.
    1. On or before April 15, 2007, and each succeeding month thereafter through June 15, 2013, One Hundred Fifty Thousand Dollars ($150,000.00) of the sales tax revenue collected during the preceding month under the provisions of this chapter shall be deposited into the MMEIA Tax Incentive Fund created in Section 57-101-3.
    2. On or before July 15, 2013, and each succeeding month thereafter, One Hundred Fifty Thousand Dollars ($150,000.00) of the sales tax revenue collected during the preceding month under the provisions of this chapter shall be deposited into the Mississippi Development Authority Job Training Grant Fund created in Section 57-1-451.
  18. Notwithstanding any other provision of this section to the contrary, on or before August 15, 2009, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of Section 27-65-201 shall be deposited, without diversion, into the Motor Vehicle Ad Valorem Tax Reduction Fund established in Section 27-51-105.
    1. On or before August 15, 2019, and each month thereafter through July 15, 2020, one percent (1%) of the total sales tax revenue collected during the preceding month from restaurants and hotels shall be allocated for distribution to the Mississippi Development Authority Tourism Advertising Fund established under Section 57-1-64, to be used exclusively for the purpose stated therein. On or before August 15, 2020, and each month thereafter through July 15, 2021, two percent (2%) of the total sales tax revenue collected during the preceding month from restaurants and hotels shall be allocated for distribution to the Mississippi Development Authority Tourism Advertising Fund established under Section 57-1-64, to be used exclusively for the purpose stated therein. On or before August 15, 2021, and each month thereafter, three percent (3%) of the total sales tax revenue collected during the preceding month from restaurants and hotels shall be allocated for distribution to the Mississippi Development Authority Tourism Advertising Fund established under Section 57-1-64, to be used exclusively for the purpose stated therein. The revenue diverted pursuant to this subsection shall not be available for expenditure until February 1, 2020.
    2. The Joint Legislative Committee on Performance Evaluation and Expenditure Review (PEER) must provide an annual report to the Legislature indicating the amount of funds deposited into the Mississippi Development Authority Tourism Advertising Fund established under Section 57-1-64, and a detailed record of how the funds are spent.

      (a) It shall be the duty of the municipal officials of any municipality that expands its limits, or of any community that incorporates as a municipality, to notify the commissioner of that action thirty (30) days before the effective date. Failure to so notify the commissioner shall cause the municipality to forfeit the revenue that it would have been entitled to receive during this period of time when the commissioner had no knowledge of the action.

      ( 24) The remainder of the amounts collected under the provisions of this chapter shall be paid into the State Treasury to the credit of the General Fund.

      1. (i) Except as otherwise provided in subparagraph (ii) of this paragraph, if any funds have been erroneously disbursed to any municipality or any overpayment of tax is recovered by the taxpayer, the commissioner may make correction and adjust the error or overpayment with the municipality by withholding the necessary funds from any later payment to be made to the municipality.
      2. Subject to the provisions of Sections 27-65-51 and 27-65-53, if any funds have been erroneously disbursed to a municipality under subsection (1) of this section for a period of three (3) years or more, the maximum amount that may be recovered or withheld from the municipality is the total amount of funds erroneously disbursed for a period of three (3) years beginning with the date of the first erroneous disbursement. However, if during such period, a municipality provides written notice to the Department of Revenue indicating the erroneous disbursement of funds, then the maximum amount that may be recovered or withheld from the municipality is the total amount of funds erroneously disbursed for a period of one (1) year beginning with the date of the first erroneous disbursement.

HISTORY: Codes, 1942, § 10127; Laws, 1932, ch. 90; Laws, 1934, ch. 119; Laws, 1936, ch. 158; Laws, 1950, ch. 391; Laws, 1952, ch. 289; Laws, 1955, Ex Sess, ch. 107; Laws, 1960, ch. 366; Laws, 1962, ch. 599, § 3; Laws, 1966, ch. 652, § 1; Laws, 1968, ch. 588, § 11; Laws, 1972, ch. 535, § 1; Laws, 1974, ch. 509, § 1; Laws, 1978, ch. 503, § 1; Laws, 1979, chs. 302, § 10, 453, § 1; Laws, 1981, ch. 464, § 20; Laws, 1983, ch. 542, § 1; Laws, 1984, ch. 488, § 178; Laws, 1985, ch. 537, § 1; Laws, 1987, ch. 322, § 28; Laws, 1987, ch. 527, § 1; Laws, 1988, ch. 353; Laws 1992, ch. 419, § 8; Laws 1992, ch. 565, § 1; Laws 1993, ch. 473, § 2; Laws 1994, ch. 557, § 12; Laws 1994, ch. 563, § 8; Laws 1994, ch. 570, § 20; Laws 1994, ch. 565, § 1; Laws 1995, ch. 521, § 5; Laws 1995, ch. 563, § 22; Laws 1997, ch. 566, § 1; Laws 1997, ch. 612, § 26; Laws 1998, ch. 584, § 2; Laws, 1999, ch. 535, § 1; Laws, 1999, ch. 575, § 7; Laws, 2000, ch. 303, § 7; Laws, 2000, ch. 616, § 3; Laws, 2000, ch. 617, § 1; Laws, 2002, ch. 434, § 1; Laws, 2002, ch. 520, § 4; Laws, 2002, ch. 582, § 7; Laws, 2003, ch. 540, § 1; Laws, 2004, ch. 595, § 9; Laws, 2005, ch. 369, § 1; Laws, 2005, ch. 468, § 10; Laws, 2005, 2nd Ex Sess, ch. 2, § 4; Laws, 2005, 5th Ex Sess, ch. 12, § 5; Laws, 2006, ch. 365, § 1; Laws, 2006, 1st Ex Sess, ch. 2, § 7; Laws, 2007, ch. 303, § 26; Laws, 2007, ch. 493, § 1; Laws, 2007, ch. 562, § 1; Laws, 2007, ch. 574, § 4; Laws, 2007, 1st Ex Sess, ch. 1, § 16; Laws, 2009, ch. 562, § 4; Laws, 2010, ch. 449, § 10; Laws, 2010, ch. 459, § 1; Laws, 2011, ch. 432, § 1; Laws, 2013, ch. 447, § 3; Laws, 2013, ch. 537, § 3; Laws, 2016, ch. 361, § 1; Laws, 2017, ch. 444, § 11, eff from and after July 1, 2017; Laws, 2019, ch. 447, § 2, eff from and after July 1, 2019.

§ 27-65-76. Repealed.

Repealed by Laws of 1987, ch 322, § 31, effective from and after September 1, 1987 (See Editor’s Note below).

[En Laws, 1985, ch 537, § 2]

Editor’s Notes —

Laws of 1987, ch. 322, § 31, repealed this section effective August 1, 1987. Subsequently, Laws of 1987, ch. 527, § 5, advanced the repeal date to September 1, 1987.

Former §27-65-76 provided for deposits to credit of State Highway Fund.

§ 27-65-77. Repealed.

Repealed by Laws of 1985, ch. 455, § 14, effective from and after March 29, 1985.

[Codes, 1942, § 10128; Laws, 1932, ch. 90; Laws, 1934, ch. 119; Laws, 1936, ch. 158]

Editor’s Notes —

Former §27-65-77 required the auditor to check the books and records of the commissioner.

§ 27-65-79. Records; preserved.

The commissioner shall keep full and accurate records of all moneys received by him, and how disbursed. He shall preserve all returns or a reproduction of such returns filed with him under Sections 27-65-31 and 27-65-33 of this chapter for a period of three (3) years.

HISTORY: Codes, 1942, § 10129; Laws, 1932, ch. 90; Laws, 1934, ch. 119; Laws, 1936, ch. 158; Laws, 1984, ch. 458, § 4, eff from and after July 1, 1984.

Cross References —

Application of this section to the user tax on natural gas, compressed gas, and locomotive fuel, see §27-59-313.

§ 27-65-81. Returns confidential; release of certain information under certain circumstances.

  1. Applications, returns and information contained therein filed or furnished under this chapter shall be confidential, and except in accordance with proper judicial order, or as otherwise authorized by this section or as authorized by Section 27-4-3, it shall be unlawful for the Commissioner of Revenue or any deputy, agent, clerk or other officer or employee of the Department of Revenue or Department of Information Technology Services, or any former employee thereof, to divulge or make known in any manner the amount of income or any particulars set forth or disclosed on any application, report or return required.

    The term “proper judicial order” as used in this section shall not include subpoenas or subpoenas duces tecum but shall include only those orders entered by a court of record in this state after furnishing notice and a hearing to the taxpayer and the Department of Revenue. The court shall not authorize the furnishing of such information unless it is satisfied that the information is needed to pursue pending litigation wherein the return itself is in issue, or the judge is satisfied that the need for furnishing the information outweighs the rights of the taxpayer to have such information secreted.

  2. Such information contained on the application, returns or reports may be furnished to:
    1. Members and employees of the Department of Revenue and the income tax department thereof, for the purpose of checking, comparing and correcting returns;
    2. The Attorney General, or any other attorney representing the state in any action in respect to the amount of tax under the provisions of this chapter;
    3. The revenue department of other states or the federal government when said states or federal government grants a like comity to Mississippi.
  3. The State Auditor and the employees of his office shall have the right to examine only such tax returns as are necessary for auditing the Department of Revenue, and the same prohibitions against disclosure which apply to the Department of Revenue shall apply to the State Auditor and his office.
  4. Officers and employees of the Mississippi Development Authority who execute a confidentiality agreement with the Department of Revenue shall be authorized to discuss and examine information to which this section applies at the offices of the Mississippi Department of Revenue. This disclosure is limited to information necessary to properly administer the programs under the jurisdiction of the Mississippi Development Authority. The Department of Revenue is authorized to disclose to officers and employees of the Mississippi Development Authority who execute a confidentiality agreement the information necessary under the circumstances. The same prohibitions against disclosure which apply to the Department of Revenue shall apply to the officers or employees of the Mississippi Development Authority.
  5. Information required by the University Research Center to prepare the analyses required by Sections 57-13-101 through 57-13-109 shall be furnished to the University Research Center upon request. It shall be unlawful for any officer or employee of the University Research Center to divulge or make known in any manner the amount of income or any particulars set forth or disclosed in any information received by the center from the Department of Revenue other than as may be required by Sections 57-13-101 through 57-13-109 in an analysis prepared pursuant to Sections 57-13-101 through 57-13-109.
  6. Information required by the Mississippi Development Authority to prepare the reports required by Section 57-1-12.2 shall be furnished to the Mississippi Development Authority upon request. It shall be unlawful for any officer or employee of the Mississippi Development Authority to divulge or make known in any manner the amount of income or any particulars set forth or disclosed in any information received by the Mississippi Development Authority from the Department of Revenue other than as may be required by Section 57-1-12.2 in a report prepared pursuant to Section 57-1-12.2.
  7. Information necessary to comply with Chapter 13, Title 85 may be furnished to financial institutions. It shall be unlawful for any officer or employee of the financial institution to divulge or make known in any manner the amount of income or any particulars set forth or disclosed in any information received by the financial institution from the Department of Revenue other than as may be authorized by Chapter 13, Title 85.
  8. Nothing in this section shall prohibit the Commissioner of Revenue from making available information necessary to recover taxes owing the state pursuant to the authority granted in Section 27-75-16.
  9. The Department of Revenue is authorized to disclose to the Child Support Unit and to the Fraud Investigation Unit of the Department of Human Services without the need for a subpoena or proper judicial order the name, address, social security number, amount of income, amount of sales tax, source of income, assets and other relevant information, records and tax forms for individuals who are delinquent in the payment of any child support as defined in Section 93-11-101 or who are under investigation for fraud or abuse of any state or federal program or statute as provided in Section 43-1-23.

HISTORY: Codes, 1942, §§ 10130, 10131; Laws, 1932, ch. 90; Laws, 1934, ch. 119; Laws, 1952, ch. 403, § 10; Laws, 1975, ch. 516, § 4; Laws, 1984, ch. 458, § 5: 1988, ch. 349, § 5; Laws, 2010, ch. 385, § 4; Laws, 2010, ch. 388, § 5; Laws, 2010, ch. 481, § 3; Laws, 2014, ch. 517, § 11; Laws, 2017, ch. 407, § 8, eff from and after July 1, 2017.

Joint Legislative Committee Note —

Section 3 of ch. 481, Laws of 2010, effective July 1, 2010 (approved April 7, 2010), amended this section. Section 5 of ch. 388, Laws of 2010, effective July 1, 2010 (approved March 17, 2010) and Section 4 of ch. 385, Laws of 2010, effective July 1, 2010 (approved March 17, 2010), also amended this section. As set out above, this section reflects the language of Section 3 of ch. 481, Laws of 2010, which contains language that specifically provides that it supersedes the amendments to §27-65-81 by Laws of 2010, chs. 385 and 388.

Amendment Notes —

The first 2010 amendment (ch. 385), in (1), in the first paragraph, substituted “it shall be unlawful for the Commissioner of Revenue or any deputy, agent, clerk or other officer or employee of the Department of Revenue or the Department of Information Technology Services” for “it shall be unlawful for members of the State Tax Commission or members of the Central Data Processing Authority, any deputy, agent, clerk or other officer or employee thereof,” and in the first sentence in the last paragraph, substituted “Department of Revenue” for “State Tax Commission”; in (2)(a) and twice in (3), substituted “Department of Revenue” for “State Tax Commission”; added (4) and redesignated former (4) as (5), therein substituting “Commissioner of the Revenue” for “chairman of the commission.”

The second 2010 amendment (ch. 388), in (1), (2)(a) and (3), substituted “Department of Revenue” for “State Tax Commission”; in the first sentence in (1), inserted “or as authorized by Section 27-4-3” and substituted “it shall be unlawful for the Commissioner of Revenue or any deputy, agent, clerk or other officer or employee of the Department of Revenue or Department of Information Technology Services” for “it shall be unlawful for members of the State Tax Commission or members of the Central Data Processing Authority, any deputy, agent, clerk or other officer or employee thereof”; and in (4), substituted “commissioner” for “chairman of the commission.”

The third 2010 amendment (ch. 481) added (6).

The 2014 amendment added (5) and (6), and redesignated the remaining subsections accordingly.

The 2017 amendment added (7) and redesignated the remaining subsections accordingly.

Cross References —

Transfer of functions of state auditor to Executive Director of the Department of Finance and Administration, see §7-7-2.

Application of this section to the user tax on natural gas, compressed gas, and locomotive fuel, see §27-59-313.

JUDICIAL DECISIONS

1. In general.

An intention on the part of the legislature to permit the state tax collector to bring a suit for the enforcement of the Sales Tax Act was not disclosed by a provision preventing the divulging of tax information except to members and employees of the state tax commission and the income tax department thereof, or the governor or attorney general, or “any other legal representative of the state” in respect to the amount of tax due on the theory that “on any other legal representative of the state” could have no reference to any other legal representatives than the state tax collector; In determining what is meant by such reference, it must be borne in mind that the statute elsewhere provides that the claim of the state tax commission may require the assistance of, and act through, not only the attorney general, but the prosecuting attorney of any county, or any district attorney, or any attorney for the commission, or any special counsel employed by the commission, and that the attorneys above named are the only legal representatives mentioned in the act through which the commissioner is authorized to proceed to enforce the provisions of the Act. Dunn Const. Co. v. Craig, 191 Miss. 682, 2 So. 2d 166, 3 So. 2d 834, 1941 Miss. LEXIS 127 (Miss. 1941).

§ 27-65-83. Repealed.

Repealed by Laws of 2001, ch. 429, § 3, effective from and after passage (approved March 13, 2001).

[Codes, 1942, § 10132; Laws, 1932, ch. 90; Laws, 1934, ch. 119; Laws, 1936, ch. 158; Laws, 1952, ch. 403, § 11, eff May 1, 1952.]

Editor’s Notes —

Former §27-65-83 required the Secretary of State to withhold the issuance of any certificate of dissolution or withdrawal for a corporation until the receipt of a notice from the Chairman of the State Tax Commission to the effect that sales taxes levied against the corporation had been paid.

§ 27-65-85. Penalties for failure to comply with the chapter.

  1. It shall be unlawful for:
    1. Any person to engage or continue in any business for which a tax is imposed by this chapter without procuring a license as required by Section 27-65-27 of this chapter, or after such license has been revoked, or who shall fail or refuse to make the return provided to be made in Section 27-65-33 of this chapter;
    2. Any person to make any false or fraudulent return or false statement in any return, with intent to defraud the state or to evade the payment of the tax imposed by this chapter, or any part thereof;
    3. Any person to aid or abet another in any attempt to evade the payment of the tax imposed by this chapter, or any part thereof;
    4. The president, vice president, secretary or treasurer of any company to make or permit to be made for any company or association any false return, or any false statement in any return required by this chapter with the intent to evade the payment of the tax due;
    5. Any person to represent to any retailer that purchases of merchandise are for resale, causing the retailer to not collect the tax imposed by this chapter, when in fact the purchase is being made for the use of the person;
    6. Any person to use another person’s permit to engage in business issued under Section 27-65-27 for the purpose of avoiding the payment of taxes imposed by this chapter;
    7. Any person to use an exemption authorized under this chapter for the purpose of avoiding the payment of tax he is required to pay under this chapter;
    8. Any person to fail or refuse to permit the examination of any book, paper, account, record or other data by the commissioner, or his duly appointed agent, as required by this chapter, including the records of any common carrier, bank, wholesale or retail dealer in any kind of merchandise whether in regard to his own or another’s return;
    9. To fail or refuse to permit the inspection or appraisal of any property by the commissioner or his duly appointed agent;
    10. To refuse to offer testimony or produce any record as required by this chapter;
    11. Any person using the public roads and highways of this state for the transportation of merchandise for sale, whether such person be a contract carrier or operating a private vehicle, other than a common carrier operating under the Interstate Commerce Commission or the Mississippi Public Service Commission, and having a permanent office in this state where proper records of merchandise transported are kept and available for inspection by the commissioner or his agents, to fail to have in his or her possession at all times while such merchandise is being transported, and allow inspection of, the invoices or sales tickets correctly disclosing the nature and quantity of such merchandise and the consignor and consignee of each article being transported. However, the records of a common carrier shall be open for inspection at any time for the purpose of obtaining any information bearing upon the administration of this chapter. In the case of any vehicle engaged in the transportation of merchandise for sale, neither belonging to nor operated by a regulated common carrier and not keeping complete records in this state, the commissioner or his authorized agents may examine any invoices or sales tickets carried by the person in charge of the vehicle, and may compare them with the character and quantity of merchandise being transported and the consignee thereof, for the purpose of ascertaining whether or not the provisions of law are being complied with. The absence of such invoices or delivery or sales tickets indicating to whom said merchandise belongs, or is to be delivered, in the hands of such person so engaged in transporting the merchandise, shall be prima facie evidence that such person is transporting such merchandise in violation of this chapter and liable for all penalties imposed under this section.
  2. Any person violating any of the provisions of this chapter shall be guilty of a misdemeanor and, on conviction thereof, shall be fined not more than Five Hundred Dollars ($500.00), or imprisoned not exceeding six (6) months in the county jail, or punished by both such fine and imprisonment, at the discretion of the court. In addition to the foregoing penalties, any person who shall knowingly swear to or verify any false or fraudulent return or statement shall be guilty of the offense of perjury and, on conviction thereof, shall be punished in the manner provided by law.
  3. The commissioner may require the attendance of any person and take his testimony with respect to any matter pertaining to any taxpayer’s liability for taxes under this chapter, with power to administer oaths to such person or persons. If any person summoned as a witness shall fail to obey any summons to appear before the commissioner or his authorized agent, or shall refuse to testify or answer any material question or to produce any book, record, paper or other data when required to do so, the failure or refusal shall be reported to the Attorney General, the district attorney or county attorney, who shall thereupon institute proceedings in the circuit court of the county where such witness resides to compel obedience to any summons of the commissioner, or his authorized agent. The proceedings shall be by petition for citation to the person refusing to obey such summons, to show cause why the person should not be required to obey such summons. The circuit judge of the district may hear such petition in termtime or vacation upon two (2) days’ notice to the person sought to be cited; and the circuit judge may enter such order as he may deem proper, and punish any failure to comply with the order as for any other contempt of the court. Officers who serve summonses or subpoenas, and witnesses attending, shall receive like compensation as officers and witnesses in the justice courts; and such compensation shall be paid from the proper appropriation for the administration of this chapter.

HISTORY: Codes, 1942, § 10133; Laws, 1932, ch. 90; Laws, 1934, ch. 119; Laws, 1938, ch. 113; Laws, 1952, ch. 403, § 12, eff May 1, 1952; Laws, 2007, ch. 384, § 1, eff from and after July 1, 2007.

Amendment Notes —

The 2007 amendment redesignated the former first sentence of the first paragraph as present (1) and (1)(a), the former second sentence as present (1)(b) through (d), the former third sentence as present (1)(h) through (j), and the rest of the former paragraph as present (1)(k); added (1)(e) through (g); inserted “imposed by this chapter” following “tax” in (1)(b) and (c); redesignated the former second and third paragraphs as present (2) and (3); in (2), deleted “within the limitations aforesaid” from the end of the first sentence, and “with the intent aforesaid shall be guilty of the offense of perjury and, on conviction thereof” preceding “shall be guilty” in the last sentence; deleted “of the peace” preceding “courts” in the last sentence of (3); and made minor stylistic changes throughout the section.

Cross References —

Subpoena for witnesses, generally, see §§13-3-93,99-9-11.

Application of this section to the user tax on natural gas, compressed gas, and locomotive fuel, see §27-59-313.

Specific penalties for deficient or delinquent return, see §27-65-39.

Requirement of keeping records, see §27-65-43.

Execution of collection warrants, see §27-65-63.

Authority of special agents designated by commissioner as to warrants issued under authority of this chapter, see §27-65-91.

Tax upon sale or use of motor vehicles, see §27-65-201.

Crime of perjury, see §97-9-59.

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

RESEARCH REFERENCES

Am. Jur.

68 Am. Jur. 2d, Sales and Use Taxes §§ 253 et seq.

JUDICIAL DECISIONS

1. Jury instructions.

Appellate court disagreed with defendant’s contention that by refusing his proposed instructions, which elaborated on the meaning of the terms “willfully” and “intent,” respectively, the trial court failed to instruct the jury as to “willfully attempts,” an essential element of tax evasion from Miss. Code Ann. §27-3-79(2), and as a result, defendant, although convicted of a felony, was only found guilty of a misdemeanor offense, pursuant to Miss. Code Ann. §27-65-85. The instructions that were given properly satisfied the statutory language of “willfully attempts;” defendant was properly convicted of felonies. King v. State, 897 So. 2d 981, 2004 Miss. App. LEXIS 689 (Miss. Ct. App. 2004), cert. denied, 896 So. 2d 373, 2005 Miss. LEXIS 224 (Miss. 2005).

§ 27-65-87. Administration of the chapter vested in the Commissioner of Revenue.

The administration of this chapter is vested in and shall be exercised by the Commissioner of Revenue of the Department of Revenue, except as otherwise herein provided, and the enforcement of any of the provisions of this chapter in any of the courts of the state shall be under the exclusive jurisdiction of the Commissioner of Revenue of the Department of Revenue who may require the assistance of an act through the Attorney General, prosecuting attorney of any county, or any district attorney, or any attorney for the Department of Revenue, and may with the assent of the Governor, employ special counsel in any county to aid the prosecuting attorney, the compensation of whom shall be fixed by and paid only upon the approval of the Governor; but the Attorney General, district attorney or prosecuting attorney of any county shall receive no fees or compensation for services rendered in enforcing this chapter in addition to the salary paid to such officer.

In case of violation of the provisions of this chapter, the commissioner may decline to prosecute for the first offense, if in his judgment such violation is not willful or flagrant.

HISTORY: Codes, 1942, § 10134; Laws, 1932, ch. 90; Laws, 1934, ch. 119; Laws, 1938, ch. 113; Laws, 1952, ch. 403, § 13, eff May 1, 1952; Laws, 2009, ch. 492, § 105, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective from and after July 1, 2010, in the first paragraph, substituted “Commissioner of Revenue of the Department of Revenue” for “chairman of the State Tax Commission” both times the phrase appears, and substituted “Department of Revenue” for “State Tax Commission.”

Cross References —

Suits for taxes by attorney general, district attorneys, or county attorneys, see §7-5-55.

City utility tax law, see §21-33-201 et seq.

Commissioner of revenue of the department of revenue, see §§27-3-3,27-3-4.

Application of all administrative provisions of the state sales tax law to all persons liable for taxes under the state estate tax law, see §27-9-39.

Action to recover tax, penalty and interest, see §27-35-5.

Administration of use tax law, see §27-67-31.

JUDICIAL DECISIONS

1. In general.

2. Actions to collect tax.

3. Injunction.

1. In general.

Public policy forbids the enforcement of a contract between a taxpayer and an auditor employed by the state tax commission, under which such auditor agreed to assist the taxpayer in recovering sales taxes illegally collected of which he was to receive one third of the amount recovered. Independent Linen Service Co. v. Sennett, 194 Miss. 366, 12 So. 2d 530, 1943 Miss. LEXIS 79 (Miss. 1943).

A contract between a taxpayer and an auditor employed by the state tax commission, under which the latter agreed to assist the taxpayer in obtaining refunds of sales taxes illegally collected of which he was to receive one-third, violated the implications of this section [Code 1942, § 10134], as tending to thwart the public purpose of the statute, which was not only to collect the sales tax imposed but to enable the state to appropriate the tax to its fiscal needs. Independent Linen Service Co. v. Sennett, 194 Miss. 366, 12 So. 2d 530, 1943 Miss. LEXIS 79 (Miss. 1943).

This provision, whereby administration of the Sales Tax law is vested in the state tax commission and the enforcement thereof is required to be under its exclusive jurisdiction, takes precedence over the general statute defining the powers and limiting the authority of the state tax collector to sue for past due taxes. Dunn Const. Co. v. Craig, 191 Miss. 682, 2 So. 2d 166, 3 So. 2d 834, 1941 Miss. LEXIS 127 (Miss. 1941).

The application of this section [Code 1942, § 10134] is not restricted to prosecutions in the criminal courts. Dunn Const. Co. v. Craig, 191 Miss. 682, 2 So. 2d 166, 3 So. 2d 834, 1941 Miss. LEXIS 127 (Miss. 1941).

2. Actions to collect tax.

The rule that where an unauthorized person brings an action in the name of another, who has not consented thereto, the court does not acquire jurisdiction of the plaintiff, is applicable in a suit by the state tax collector to collect excise taxes by the aid of attachment proceedings, where the state has not consented for its collector to appear for it in such a suit, but by the statute has expressly withheld such consent. City of Natchez v. Craig, 191 Miss. 567, 3 So. 2d 837, 1941 Miss. LEXIS 170 (Miss. 1941).

Where no one authorized to do so had invoked the action of the court on behalf of the state for the collection of excise taxes sought to be recovered in attachment proceedings, the court should not act sua sponte. City of Natchez v. Craig, 191 Miss. 567, 3 So. 2d 837, 1941 Miss. LEXIS 170 (Miss. 1941).

3. Injunction.

The state on the relation of the attorney general was entitled to mandatory injunction requiring retail merchants to obey statute imposing tax on their sales, notwithstanding violation of statute is a criminal offense, where failure to obey statute was impairing the efficiency of state tax collector in ascertaining and collecting tax, since state was without an adequate remedy at law. State ex rel. Rice v. Allen, 180 Miss. 659, 177 So. 763, 1938 Miss. LEXIS 2 (Miss. 1938).

§ 27-65-89. Employees appointed by commissioner.

The Commissioner of Revenue of the Department of Revenue shall appoint, as needed, such deputies, agents, clerks and stenographers as authorized by law, who shall serve under him, and shall perform such duties as may be required by the commissioner, including the signing of notices, warrants and such other documents as may be specifically designated by the commissioner, not inconsistent with this chapter, and they are hereby authorized to act for the commissioner, as he may prescribe and as provided herein. All of such agents, clerks and stenographers may be removed by the Commissioner of Revenue of the Department of Revenue for cause of which the commissioner shall be the final judge.

HISTORY: Codes, 1942, § 10135; Laws, 1932, ch. 90; Laws, 1934, ch. 119; Laws, 1938, ch. 113; Laws, 1942, ch. 122; Laws, 1952, ch. 403, § 14; Laws, 1966, ch. 651, § 3; Laws, 2009, ch. 492, § 106, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective from and after July 1, 2010, substituted “Commissioner of Revenue of the Department of Revenue” for “chairman of the State Tax Commission” both times it appears

Cross References —

Commissioner of revenue of the department of revenue, see §§27-3-3,27-3-4.

Application of this section to the user tax on natural gas, compressed gas, and locomotive fuel, see §27-59-313.

Execution of collection warrants by special agents, see §27-65-63.

§ 27-65-91. Special agents designated by commissioner; authority.

The commissioner shall designate certain special agents appointed hereunder and evidenced by a written certificate of appointment under the seal of the tax commission, of which judicial notice shall be taken by all courts of this state. Such agents, when in possession of a warrant issued under authority of this chapter, shall have all the powers and duties of the sheriff in enforcing the provisions of the chapter relating to the warrant thus issued, and in making arrests of persons obstructing or seeking to obstruct the execution of such warrant, or in serving any writ, notice or order connected with the enrolled judgment for which the warrant is issued by whatever officer or authority of court issued.

HISTORY: Codes, 1942, § 10136; Laws, 1932, ch. 90; Laws, 1934, ch. 119; Laws, 1938, ch. 113; Laws, 1942, ch. 122; Laws, 1952, ch. 403, § 14; Laws, 1966, ch. 651, § 3, eff from and after July 1, 1966.

Cross References —

Applicability of special agent’s authority in execution of warrants and orders issued to collect certain assessed motor vehicle privilege and excise taxes, see §27-19-136.

Application of this section to the user tax on natural gas, compressed gas, and locomotive fuel, see §27-59-313.

Execution of collection warrants, see §27-65-63.

§ 27-65-93. Commissioner to make regulations.

  1. The commissioner shall, from time to time, promulgate rules and regulations, not inconsistent with the provisions of the sales tax law, for making returns and for the ascertainment, assessment and collection of the tax imposed by the sales tax law as he may deem necessary to enforce its provisions; and, upon request, he shall furnish any taxpayer with a copy of the rules and regulations.
  2. All forms, necessary for the enforcement of the sales tax law, shall be prescribed, printed and furnished by the commissioner.
  3. The commissioner may adopt rules and regulations providing for the issuance of permits to manufacturers, utilities, construction contractors, companies receiving bond financing through the Mississippi Business Finance Corporation or the Mississippi Development Authority, and other taxpayers as determined by the commissioner to purchase tangible personal property taxed under Section 27-65-17, items taxed under Section 27-65-18, items taxed under Section 27-65-19, services taxed under Section 27-65-23, items taxed under Section 27-65-24, and items taxed under Section 27-65-26 without the payment to the vendor of the tax imposed by the sales and use tax laws, and providing for persons to report and pay the tax directly to the commissioner in instances where the commissioner determines that these provisions will facilitate and expedite the collection of the tax at the proper rates which may be due on purchases by the permittee. Under the provisions of this chapter, the vendor is relieved of collecting and remitting the taxes specified hereunder and the person holding the permit shall become liable for such taxes instead of the seller. The full enforcement provisions of the sales tax law shall apply in the collection of the tax from the permittee.

HISTORY: Codes, 1942, § 10137; Laws, 1932, ch. 90; Laws, 1934, ch. 119; Laws, 1948, ch. 446, § 2; Laws, 1950, ch. 531; Laws, 1952, ch. 403, § 15; Laws, 1966, ch. 653, § 1; Laws, 1995, ch. 508, § 4; Laws, 1996, ch. 383, § 1; Laws, 2004, ch. 351, § 2; Laws, 2005, ch. 420, § 1; Laws, 2009, ch. 332, § 5; Laws, 2010, ch. 449, § 4, eff from and after July 1, 2010.

Amendment Notes —

The 2004 amendment substituted “the sales tax law” for “said law” in the first two paragraphs; in the third paragraph, substituted “Mississippi Development Authority” for “Department of Economic and Community Development” and inserted “items taxed under Section 27-65-18”; and made minor stylistic changes.

The 2005 amendment designated the formerly undesignated paragraphs as (1) through (3); and in (3), inserted “items taxed under Section 27-65-19” following “items taxed under Section 27-65-18.”

The 2009 amendment, in the first sentence of (3), inserted “and items taxed under Section 27-65-26” and made a minor stylistic change.

The 2010 amendment inserted “items taxed under section 27-65-24” preceding “and items taxed under section 27-65-26” in (3).

Cross References —

Application of all administrative provisions of the state sales tax law to all persons liable for taxes under the state estate tax law, see §27-9-39.

Seller’s obligation to collect sales and use taxes, see §§27-65-31,27-67-11.

Mississippi Development Authority generally, see §57-1-1 et seq.

OPINIONS OF THE ATTORNEY GENERAL

State Tax Commission is vested with authority and responsibility to enforce provisions of Mississippi Sales Tax Law, but Mississippi Department of Agriculture and Commerce has no authority nor responsibility thereunder to ensure collection of fees. Ross, Apr. 22, 1993, A.G. Op. #93-0252.

JUDICIAL DECISIONS

1. In general.

Laws of 2000, ch. 304, does not violate the non-delegation doctrine by setting no standards to guide the Mississippi State Tax Commission (MSTC) in their calculations regarding diversions due municipalities, since Miss. Code Ann. §27-65-93 authorizes the Commissioner of the MSTC to promulgate rules and regulations deemed necessary to enforce the provisions of §27-65-93. City of Belmont v. Miss. State Tax Comm'n, 860 So. 2d 289, 2003 Miss. LEXIS 132 (Miss. 2003).

An assessment for sales taxes was properly imposed on the gross proceeds received by an oil company from oil field services rendered by it as co-owner/operator for other co-owners of various oil and gas properties in the state, which proceeds represented charges to the other co-owners for their proportionate share of the cost incurred in providing the oil field services, including a reasonable fee for supervision, even though the oil company contended that its main business was discovering, producing and marketing oil, gas and minerals, that its services as an operator in conjunction with co-owners was incidental to its main business, and that it was not permitted to make a profit on its oil field services, where the company received a benefit in its operation as co-owner/operator in that it was able to develop, produce and market oil, gas and minerals in an efficient operation, which involved less expense and waste to it; such benefit and advantage came within the §27-65-9 definition of business. Brady v. Getty Oil Co., 376 So. 2d 186, 1979 Miss. LEXIS 2430 (Miss. 1979).

§ 27-65-95. Prior rights or actions not affected by this chapter.

Nothing in this chapter shall affect or defeat any distribution, claim, assessment, appeal, suit, right or cause of action for taxes, due or accrued under Sections 27-65-1 through 27-65-95, Mississippi Code of 1972, prior to July 1, 1974, whether such distribution, assessment, appeal, suit, claim or action shall have been begun before July 1, 1974, or shall thereafter be begun; and the provisions of Sections 27-65-1 through 27-65-95, Mississippi Code of 1972, are expressly continued in full force, effect and operation for the purpose of the assessment, collection and distribution of any taxes due or accrued under said Sections 27-65-1 through 27-65-95, Mississippi Code of 1972, and amendments thereto, prior to July 1, 1974, and for the imposition of any penalties, forfeitures or claims for a failure to comply therewith.

HISTORY: Codes, 1942, §§ 10111.5, 10138; Laws, 1932, ch. 90; Laws, 1934, ch. 119; Laws, 1950, ch. 516, §§ 1-4; Laws, 1952, ch. 367 (subsection 1); Laws, 1955, Ex Sess. ch. 106, § 5; ch. 109, § 19; Laws, 1956, ch. 419, § 5; ch. 420, § 2; ch. 421, § 2; ch. 425, § 2; Laws, 1957, Ex Sess. ch. 20, § 2; Laws, 1958, chs. 575, § 3, 574, § 15; Laws, 1962, chs. 596, §§ 2, 4, 597, §§ 2, 4, 601, §§ 2, 4, 602, §§ 2, 4, 598, §§ 2, 4, and 599, § 4; Laws, 1964, chs. 530, § 3, 531, § 5, 532, § 6, 533, § 2; Laws, 1965, Ex. Sess. ch. 22, § 6; Laws, 1966, chs. 651, § 4, 654, § 1; Laws, 1968, ch. 588, §§ 15, 17; Laws, 1970, ch. 547, § 2; Laws, 1974, ch. 509, § 2, eff from and after July 1, 1974.

Editor’s Notes —

§§27-65-15,27-65-16,27-65-29,27-65-45 through27-65-49,27-65-76,27-65-77, and27-65-83, included within the span of sections referenced above, have been repealed.

JUDICIAL DECISIONS

1.-5. [Reserved for future use.]

6. Under former law.

1.-5. [Reserved for future use.]

6. Under former law.

Purpose and intent of the former section [Code 1942, § 10111.5] was to provide that a municipality might, under certain conditions, impose a sales tax without holding an election. Seal v. Tupelo, 234 Miss. 192, 105 So. 2d 457, 1958 Miss. LEXIS 478 (Miss. 1958).

The resolution need not fix the effective date of the tax although it fixes a date other than the first day of a month as the date for filing a petition requesting an election. Seal v. Tupelo, 234 Miss. 192, 105 So. 2d 457, 1958 Miss. LEXIS 478 (Miss. 1958).

Repeal of 1932 Act imposing privilege taxes measured by gross income or gross sales, did not, in view of saving clause in 1934 Act, relieve taxpayer of liability for taxes paid under repealed act. Jackson Fertilizer Co. v. Stone, 173 Miss. 183, 162 So. 170, 1935 Miss. LEXIS 244 (Miss. 1935).

§ 27-65-97. Erroneous diversion of collected sales tax monies to municipality with population of 500 or less.

Any payment made erroneously by the State Tax Commission, as a diversion from sales tax monies collected, to a municipality with a total population of five hundred (500) or less according to the most recent federal census shall not be charged back to such municipality by the State Tax Commission.

HISTORY: Laws, 1986, ch. 451, § 7, eff from and after May 1, 1986.

Editor’s Notes —

Section 27-3-4 provides that the term “State Tax Commission” shall mean Department of Revenue.

RESEARCH REFERENCES

Am. Jur.

68 Am. Jur. 2d, Sales and Use Taxes §§ 237 et seq.

§ 27-65-101. Exemptions; industrial [Paragraph (1)(pp) repealed effective July 1, 2022].

  1. The exemptions from the provisions of this chapter which are of an industrial nature or which are more properly classified as industrial exemptions than any other exemption classification of this chapter shall be confined to those persons or property exempted by this section or by the provisions of the Constitution of the United States or the State of Mississippi. No industrial exemption as now provided by any other section except Section 57-3-33 shall be valid as against the tax herein levied. Any subsequent industrial exemption from the tax levied hereunder shall be provided by amendment to this section. No exemption provided in this section shall apply to taxes levied by Section 27-65-15 or 27-65-21.

    The tax levied by this chapter shall not apply to the following:

    1. Sales of boxes, crates, cartons, cans, bottles and other packaging materials to manufacturers and wholesalers for use as containers or shipping materials to accompany goods sold by said manufacturers or wholesalers where possession thereof will pass to the customer at the time of sale of the goods contained therein and sales to anyone of containers or shipping materials for use in ships engaged in international commerce.
    2. Sales of raw materials, catalysts, processing chemicals, welding gases or other industrial processing gases (except natural gas) to a manufacturer for use directly in manufacturing or processing a product for sale or rental or repairing or reconditioning vessels or barges of fifty (50) tons load displacement and over. For the purposes of this exemption, electricity used directly in the electrolysis process in the production of sodium chlorate shall be considered a raw material. This exemption shall not apply to any property used as fuel except to the extent that such fuel comprises by-products which have no market value.
    3. The gross proceeds of sales of dry docks, offshore drilling equipment for use in oil or natural gas exploration or production, vessels or barges of fifty (50) tons load displacement and over, when the vessels or barges are sold by the manufacturer or builder thereof. In addition to other types of equipment, offshore drilling equipment for use in oil or natural gas exploration or production shall include aircraft used predominately to transport passengers or property to or from offshore oil or natural gas exploration or production platforms or vessels, and engines, accessories and spare parts for such aircraft.
    4. Sales to commercial fishermen of commercial fishing boats of over five (5) tons load displacement and not more than fifty (50) tons load displacement as registered with the United States Coast Guard and licensed by the Mississippi Commission on Marine Resources.
    5. The gross income from repairs to vessels and barges engaged in foreign trade or interstate transportation.
    6. Sales of petroleum products to vessels or barges for consumption in marine international commerce or interstate transportation businesses.
    7. Sales and rentals of rail rolling stock (and component parts thereof) for ultimate use in interstate commerce and gross income from services with respect to manufacturing, repairing, cleaning, altering, reconditioning or improving such rail rolling stock (and component parts thereof).
    8. Sales of raw materials, catalysts, processing chemicals, welding gases or other industrial processing gases (except natural gas) used or consumed directly in manufacturing, repairing, cleaning, altering, reconditioning or improving such rail rolling stock (and component parts thereof). This exemption shall not apply to any property used as fuel.
    9. Sales of machinery or tools or repair parts therefor or replacements thereof, fuel or supplies used directly in manufacturing, converting or repairing ships, vessels or barges of three thousand (3,000) tons load displacement and over, but not to include office and plant supplies or other equipment not directly used on the ship, vessel or barge being built, converted or repaired. For purposes of this exemption, “ships, vessels or barges” shall not include floating structures described in Section 27-65-18.
    10. Sales of tangible personal property to persons operating ships in international commerce for use or consumption on board such ships. This exemption shall be limited to cases in which procedures satisfactory to the commissioner, ensuring against use in this state other than on such ships, are established.
    11. Sales of materials used in the construction of a building, or any addition or improvement thereon, and sales of any machinery and equipment not later than three (3) months after the completion of construction of the building, or any addition thereon, to be used therein, to qualified businesses, as defined in Section 57-51-5, which are located in a county or portion thereof designated as an enterprise zone pursuant to Sections 57-51-1 through 57-51-15.
    12. Sales of materials used in the construction of a building, or any addition or improvement thereon, and sales of any machinery and equipment not later than three (3) months after the completion of construction of the building, or any addition thereon, to be used therein, to qualified businesses, as defined in Section 57-54-5.
    13. Income from storage and handling of perishable goods by a public storage warehouse.
    14. The value of natural gas lawfully injected into the earth for cycling, repressuring or lifting of oil, or lawfully vented or flared in connection with the production of oil; however, if any gas so injected into the earth is sold for such purposes, then the gas so sold shall not be exempt.
    15. The gross collections from self-service commercial laundering, drying, cleaning and pressing equipment.
    16. Sales of materials used in the construction of a building, or any addition or improvement thereon, and sales of any machinery and equipment not later than three (3) months after the completion of construction of the building, or any addition thereon, to be used therein, to qualified companies, certified as such by the Mississippi Development Authority under Section 57-53-1.
    17. Sales of component materials used in the construction of a building, or any addition or improvement thereon, sales of machinery and equipment to be used therein, and sales of manufacturing or processing machinery and equipment which is permanently attached to the ground or to a permanent foundation and which is not by its nature intended to be housed within a building structure, not later than three (3) months after the initial start-up date, to permanent business enterprises engaging in manufacturing or processing in Tier Three areas (as such term is defined in Section 57-73-21), which businesses are certified by the Department of Revenue as being eligible for the exemption granted in this paragraph (q).
      1. Sales of component materials used in the construction of a building, or any addition or improvement thereon, and sales of any machinery and equipment not later than three (3) months after the completion of the building, addition or improvement thereon, to be used therein, for any company establishing or transferring its national or regional headquarters from within or outside the State of Mississippi and creating a minimum of twenty (20) jobs at the new headquarters in this state. The Department of Revenue shall establish criteria and prescribe procedures to determine if a company qualifies as a national or regional headquarters for the purpose of receiving the exemption provided in this subparagraph (i).
      2. Sales of component materials used in the construction of a building, or any addition or improvement thereon, and sales of any machinery and equipment not later than three (3) months after the completion of the building, addition or improvement thereon, to be used therein, for any company expanding or making additions after January 1, 2013, to its national or regional headquarters within the State of Mississippi and creating a minimum of twenty (20) new jobs at the headquarters as a result of the expansion or additions. The Department of Revenue shall establish criteria and prescribe procedures to determine if a company qualifies as a national or regional headquarters for the purpose of receiving the exemption provided in this subparagraph (ii).
    18. The gross proceeds from the sale of semitrailers, trailers, boats, travel trailers, motorcycles, all-terrain cycles and rotary-wing aircraft if exported from this state within forty-eight (48) hours and registered and first used in another state.
    19. Gross income from the storage and handling of natural gas in underground salt domes and in other underground reservoirs, caverns, structures and formations suitable for such storage.
    20. Sales of machinery and equipment to nonprofit organizations if the organization:
      1. Is tax exempt pursuant to Section 501(c)(4) of the Internal Revenue Code of 1986, as amended;
      2. Assists in the implementation of the contingency plan or area contingency plan, and which is created in response to the requirements of Title IV, Subtitle B of the Oil Pollution Act of 1990, Public Law 101-380; and
      3. Engages primarily in programs to contain, clean up and otherwise mitigate spills of oil or other substances occurring in the United States coastal and tidal waters.

      For purposes of this exemption, “machinery and equipment” means any ocean-going vessels, barges, booms, skimmers and other capital equipment used primarily in the operations of nonprofit organizations referred to herein.

    21. Sales or leases of materials and equipment to approved business enterprises as provided under the Growth and Prosperity Act.
    22. From and after July 1, 2001, sales of pollution control equipment to manufacturers or custom processors for industrial use. For the purposes of this exemption, “pollution control equipment” means equipment, devices, machinery or systems used or acquired to prevent, control, monitor or reduce air, water or groundwater pollution, or solid or hazardous waste as required by federal or state law or regulation.
    23. Sales or leases to a manufacturer of motor vehicles or powertrain components operating a project that has been certified by the Mississippi Major Economic Impact Authority as a project as defined in Section 57-75-5(f)(iv)1, Section 57-75-5(f)(xxi) or Section 57-75-5(f)(xxii) of machinery and equipment; special tooling such as dies, molds, jigs and similar items treated as special tooling for federal income tax purposes; or repair parts therefor or replacements thereof; repair services thereon; fuel, supplies, electricity, coal and natural gas used directly in the manufacture of motor vehicles or motor vehicle parts or used to provide climate control for manufacturing areas.
    24. Sales or leases of component materials, machinery and equipment used in the construction of a building, or any addition or improvement thereon to an enterprise operating a project that has been certified by the Mississippi Major Economic Impact Authority as a project as defined in Section 57-75-5(f)(iv)1, Section 57-75-5(f)(xxi), Section 57-75-5(f)(xxii) or Section 57-75-5(f)(xxviii) and any other sales or leases required to establish or operate such project.
    25. Sales of component materials and equipment to a business enterprise as provided under Section 57-64-33.
    26. The gross income from the stripping and painting of commercial aircraft engaged in foreign or interstate transportation business.
    27. [Repealed]
    28. Sales or leases to an enterprise owning or operating a project that has been designated by the Mississippi Major Economic Impact Authority as a project as defined in Section 57-75-5(f)(xviii) of machinery and equipment; special tooling such as dies, molds, jigs and similar items treated as special tooling for federal income tax purposes; or repair parts therefor or replacements thereof; repair services thereon; fuel, supplies, electricity, coal and natural gas used directly in the manufacturing/production operations of the project or used to provide climate control for manufacturing/production areas.
    29. Sales or leases of component materials, machinery and equipment used in the construction of a building, or any addition or improvement thereon to an enterprise owning or operating a project that has been designated by the Mississippi Major Economic Impact Authority as a project as defined in Section 57-75-5(f)(xviii) and any other sales or leases required to establish or operate such project.
    30. Sales of parts used in the repair and servicing of aircraft not registered in Mississippi engaged exclusively in the business of foreign or interstate transportation to businesses engaged in aircraft repair and maintenance.
    31. Sales of component materials used in the construction of a facility, or any addition or improvement thereon, and sales or leases of machinery and equipment not later than three (3) months after the completion of construction of the facility, or any addition or improvement thereto, to be used in the building or any addition or improvement thereto, to a permanent business enterprise operating a data/information enterprise in Tier Three areas (as such areas are designated in accordance with Section 57-73-21), meeting minimum criteria established by the Mississippi Development Authority.
    32. Sales of component materials used in the construction of a facility, or any addition or improvement thereto, and sales of machinery and equipment not later than three (3) months after the completion of construction of the facility, or any addition or improvement thereto, to be used in the facility or any addition or improvement thereto, to technology intensive enterprises for industrial purposes in Tier Three areas (as such areas are designated in accordance with Section 57-73-21), as certified by the Department of Revenue. For purposes of this paragraph, an enterprise must meet the criteria provided for in Section 27-65-17(1)(f) in order to be considered a technology intensive enterprise.
    33. Sales of component materials used in the replacement, reconstruction or repair of a building or facility that has been destroyed or sustained extensive damage as a result of a disaster declared by the Governor, sales of machinery and equipment to be used therein to replace machinery or equipment damaged or destroyed as a result of such disaster, including, but not limited to, manufacturing or processing machinery and equipment which is permanently attached to the ground or to a permanent foundation and which is not by its nature intended to be housed within a building structure, to enterprises or companies that were eligible for the exemptions authorized in paragraph (q), (r), (ff) or (gg) of this subsection during initial construction of the building that was destroyed or damaged, which enterprises or companies are certified by the Department of Revenue as being eligible for the exemption granted in this paragraph.
    34. Sales of software or software services transmitted by the Internet to a destination outside the State of Mississippi where the first use of such software or software services by the purchaser occurs outside the State of Mississippi.
    35. Gross income of public storage warehouses derived from the temporary storage of raw materials that are to be used in an eligible facility as defined in Section 27-7-22.35.
    36. Sales of component building materials and equipment for initial construction of facilities or expansion of facilities as authorized under Sections 57-113-1 through 57-113-7 and Sections 57-113-21 through 57-113-27.
    37. Sales and leases of machinery and equipment acquired in the initial construction to establish facilities as authorized in Sections 57-113-1 through 57-113-7.
    38. Sales and leases of replacement hardware, software or other necessary technology to operate a data center as authorized under Sections 57-113-21 through 57-113-27.
    39. Sales of component materials used in the construction of a building, or any addition or improvement thereon, and sales or leases of machinery and equipment not later than three (3) months after the completion of the construction of the facility, to be used in the facility, to permanent business enterprises operating a facility producing renewable crude oil from biomass harvested or produced, in whole or in part, in Mississippi, which businesses meet minimum criteria established by the Mississippi Development Authority. As used in this paragraph, the term “biomass” shall have the meaning ascribed to such term in Section 57-113-1.
    40. Sales of supplies, equipment and other personal property to an organization that is exempt from taxation under Section 501(c)(3) of the Internal Revenue Code and is the host organization coordinating a professional golf tournament played or to be played in this state and the supplies, equipment or other personal property will be used for purposes related to the golf tournament and related activities.
    41. Sales of materials used in the construction of a health care industry facility, as defined in Section 57-117-3, or any addition or improvement thereon, and sales of any machinery and equipment not later than three (3) months after the completion of construction of the facility, or any addition thereon, to be used therein, to qualified businesses, as defined in Section 57-117-3. This paragraph shall be repealed from and after July 1, 2022.
    42. Sales or leases to a manufacturer of automotive parts operating a project that has been certified by the Mississippi Major Economic Impact Authority as a project as defined in Section 57-75-5(f)(xxviii) of machinery and equipment; or repair parts therefor or replacements thereof; repair services thereon; fuel, supplies, electricity, coal, nitrogen and natural gas used directly in the manufacture of automotive parts or used to provide climate control for manufacturing areas.
    43. Gross collections derived from guided tours on any navigable waters of this state, which include providing accommodations, guide services and/or related equipment operated by or under the direction of the person providing the tour, for the purposes of outdoor tourism. The exemption provided in this paragraph (rr) does not apply to the sale of tangible personal property by a person providing such tours.
    44. Retail sales of truck-tractors and semitrailers used in interstate commerce and registered under the International Registration Plan (IRP) or any similar reciprocity agreement or compact relating to the proportional registration of commercial vehicles entered into as provided for in Section 27-19-143.
    45. Sales exempt under the Facilitating Business Rapid Response to State Declared Disasters Act of 2015 (Sections 27-113-1 through 27-113-9).
    46. Sales or leases to an enterprise and its affiliates operating a project that has been certified by the Mississippi Major Economic Impact Authority as a project as defined in Section 57-75-5(f)(xxix) of:

      1. Manufacturing machinery and equipment;

      2. Special tooling such as dies, molds, jigs and similar items treated as special tooling for federal income tax purposes;

      3. Component building materials, machinery and equipment used in the construction of buildings, and any other additions or improvements to the project site for the project;

      4. Nonmanufacturing furniture, fixtures and equipment (inclusive of all communications, computer, server, software and other hardware equipment); and

      5. Fuel, supplies (other than nonmanufacturing consumable supplies and water), electricity, nitrogen gas and natural gas used directly in the manufacturing/production operations of such project or used to provide climate control for manufacturing/production areas of such project;

      1. All personal property and fixtures, including without limitation, sales or leases to the enterprise and its affiliates of:
      2. All replacements of, repair parts for or services to repair items described in subparagraph (i)1, 2 and 3 of this paragraph; and
      3. All services taxable pursuant to Section 27-65-23 required to establish, support, operate, repair and/or maintain such project.
    47. Sales or leases to an enterprise operating a project that has been certified by the Mississippi Major Economic Impact Authority as a project as defined in Section 57-75-5(f)(xxx) of:
      1. Purchases required to establish and operate the project, including, but not limited to, sales of component building materials, machinery and equipment required to establish the project facility and any additions or improvements thereon; and
      2. Machinery, special tools (such as dies, molds, and jigs) or repair parts thereof, or replacements and lease thereof, repair services thereon, fuel, supplies and electricity, coal and natural gas used in the manufacturing process and purchased by the enterprise owning or operating the project for the benefit of the project.
    48. Sales of component materials used in the construction of a building, or any expansion or improvement thereon, sales of machinery and/or equipment to be used therein, and sales of processing machinery and equipment which is permanently attached to the ground or to a permanent foundation which is not by its nature intended to be housed in a building structure, no later than three (3) months after initial startup, expansion or improvement of a permanent enterprise solely engaged in the conversion of natural sand into proppants used in oil and gas exploration and development with at least ninety-five percent (95%) of such proppants used in the production of oil and/or gas from horizontally drilled wells and/or horizontally drilled recompletion wells as defined in Sections 27-25-501 and 27-25-701.
  2. Sales of component materials used in the construction of a building, or any addition or improvement thereon, sales of machinery and equipment to be used therein, and sales of manufacturing or processing machinery and equipment which is permanently attached to the ground or to a permanent foundation and which is not by its nature intended to be housed within a building structure, not later than three (3) months after the initial start-up date, to permanent business enterprises engaging in manufacturing or processing in Tier Two areas and Tier One areas (as such areas are designated in accordance with Section 57-73-21), which businesses are certified by the Department of Revenue as being eligible for the exemption granted in this subsection, shall be exempt from one-half (1/2) of the taxes imposed on such transactions under this chapter.
  3. Sales of component materials used in the construction of a facility, or any addition or improvement thereon, and sales or leases of machinery and equipment not later than three (3) months after the completion of construction of the facility, or any addition or improvement thereto, to be used in the building or any addition or improvement thereto, to a permanent business enterprise operating a data/information enterprise in Tier Two areas and Tier One areas (as such areas are designated in accordance with Section 57-73-21), which businesses meet minimum criteria established by the Mississippi Development Authority, shall be exempt from one-half (1/2) of the taxes imposed on such transaction under this chapter.
  4. Sales of component materials used in the construction of a facility, or any addition or improvement thereto, and sales of machinery and equipment not later than three (3) months after the completion of construction of the facility, or any addition or improvement thereto, to be used in the building or any addition or improvement thereto, to technology intensive enterprises for industrial purposes in Tier Two areas and Tier One areas (as such areas are designated in accordance with Section 57-73-21), which businesses are certified by the Department of Revenue as being eligible for the exemption granted in this subsection, shall be exempt from one-half (1/2) of the taxes imposed on such transactions under this chapter. For purposes of this subsection, an enterprise must meet the criteria provided for in Section 27-65-17(1)(f) in order to be considered a technology intensive enterprise.
    1. For purposes of this subsection:
      1. “Telecommunications enterprises” shall have the meaning ascribed to such term in Section 57-73-21;
      2. “Tier One areas” mean counties designated as Tier One areas pursuant to Section 57-73-21;
      3. “Tier Two areas” mean counties designated as Tier Two areas pursuant to Section 57-73-21;
      4. “Tier Three areas” mean counties designated as Tier Three areas pursuant to Section 57-73-21; and
      5. “Equipment used in the deployment of broadband technologies” means any equipment capable of being used for or in connection with the transmission of information at a rate, prior to taking into account the effects of any signal degradation, that is not less than three hundred eighty-four (384) kilobits per second in at least one (1) direction, including, but not limited to, asynchronous transfer mode switches, digital subscriber line access multiplexers, routers, servers, multiplexers, fiber optics and related equipment.
    2. Sales of equipment to telecommunications enterprises after June 30, 2003, and before July 1, 2020, that is installed in Tier One areas and used in the deployment of broadband technologies shall be exempt from one-half (1/2) of the taxes imposed on such transactions under this chapter.
    3. Sales of equipment to telecommunications enterprises after June 30, 2003, and before July 1, 2020, that is installed in Tier Two and Tier Three areas and used in the deployment of broadband technologies shall be exempt from the taxes imposed on such transactions under this chapter.
  5. Sales of component materials used in the replacement, reconstruction or repair of a building that has been destroyed or sustained extensive damage as a result of a disaster declared by the Governor, sales of machinery and equipment to be used therein to replace machinery or equipment damaged or destroyed as a result of such disaster, including, but not limited to, manufacturing or processing machinery and equipment which is permanently attached to the ground or to a permanent foundation and which is not by its nature intended to be housed within a building structure, to enterprises that were eligible for the partial exemptions provided for in subsections (2), (3) and (4) of this section during initial construction of the building that was destroyed or damaged, which enterprises are certified by the Department of Revenue as being eligible for the partial exemption granted in this subsection, shall be exempt from one-half (1/2) of the taxes imposed on such transactions under this chapter.

HISTORY: Laws, 1978, ch. 347, § 3; Laws, 1980, ch. 500, § 1; Laws, 1982, 1st Ex Sess, ch. 17, § 41; Laws, 1983, ch. 475, § 10, ch. 491, § 10, ch. 546, § 3; Laws, 1984, ch. 381, § 7; Laws, 1984, ch. 458, § 6; Laws, 1985, ch. 516, § 3; Laws, 1986, ch. 410, § 3; Laws, 1987, ch. 454, § 1; Laws, 1989, ch. 524, § 20; Laws, 1990, ch. 525, § 1; Laws, 1992, ch. 462, § 2; Laws, 1992, ch. 548 § 2; Laws, 1994, ch. 510, § 1; Laws, 1998, ch. 526, § 1; Laws, 1999, ch. 450, § 2; Laws, 2000, ch. 516, § 5; Laws, 2000, 2nd Ex Sess, ch. 1, § 51; Laws, 2000, 3rd Ex Sess, ch. 1, § 14; Laws, 2002, ch. 464, § 8; Laws, 2003, ch. 464, § 1; Laws, 2003, ch. 520, § 5; Laws, 2004, ch. 469, § 2; Laws, 2004, ch. 528, § 6; Laws, 2005, ch. 315, § 4; Laws, 2005, ch. 486, § 2; Laws, 2005, 3rd Ex Sess, ch. 1 § 65; Laws, 2007, ch. 303, § 15; Laws, 2007, ch. 503, § 1; Laws, 2007, 1st Ex Sess, ch. 1, § 12; Laws, 2008, ch. 439, § 1; Laws, 2009, ch. 512, § 2; Laws, 2010, ch. 533, § 23; Laws, 2010, 2nd Ex Sess, ch. 30, § 5; Laws, 2011, ch. 453, § 3; Laws, 2012, ch. 520, § 9; Laws, 2013, ch. 462, § 1; Laws, 2013, ch. 571, § 1; Laws, 2013, 1st Ex Sess, ch. 1, § 10; Laws, 2014, ch. 429, § 1; Laws, 2014, ch. 505, § 1; Laws, 2014, ch. 528, § 2; Laws, 2015, ch. 420, § 12; Laws, 2016, 1st Ex Sess, ch. 1, § 13; Laws, 2017, ch. 413, § 2, eff from and after July 1, 2017; Laws, 2018, ch. 389, § 1, eff from and after July 1, 2018.

Joint Legislative Committee Note —

Section 1 of ch. 464, Laws of 2003, effective from and after July 1, 2003 (approved March 23, 2003), amended this section. Section 5 of ch. 520, Laws of 2003, effective July 1, 2003 (approved April 19, 2003), also amended this section. As set out above, this section reflects the language of Section 5 of ch. 520, Laws of 2003, pursuant to Section 1-3-79 which provides that whenever the same section of law is amended by different bills during the same legislative session, and the effective dates of the amendments are the same, the amendment with the latest approval date shall supersede all other amendments to the same section approved on an earlier date.

Section 2 of ch. 469 Laws of 2004, effective from and after July 1, 2004 (approved May 1, 2004), amended this section. Section 6 of ch. 528, Laws of 2004, effective from and after July 1, 2004 (approved May 12, 2004), also amended this section. As set out above, this section reflects the language of Section 6 of ch. 528, Laws of 2004, pursuant to Section 1-3-79 which provides that whenever the same section of law is amended by different bills during the same legislative session, and the effective dates of the amendments are the same, the amendment with the latest approval date shall supersede all other amendments to the same section approved on an earlier date.

Section 4 of ch. 315 Laws of 2005, effective from and after approval March 14, 2005 (approved March 14, 2005), amended this section. Section 2 of ch. 486, Laws of 2005, effective July 1, 2005 (approved April 6, 2005), also amended this section. As set out above, this section reflects the language of Section 2 of ch. 486, Laws of 2005, pursuant to Section 1-3-79 which provides that whenever the same section of law is amended by different bills effective dates of the amendments are the same, the amendment with the latest approval date shall supersede all other amendments to the same section approved on an earlier date.

Section 15 of ch. 303, Laws of 2007, effective from and after July 1, 2007 (approved March 2, 2007), amended this section. Section 1 of ch. 503, Laws of 2007, effective July 1, 2007 (approved March 30, 2007), also amended this section. As set out above, this section reflects the language of Section 1 of ch. 503, Laws of 2007, pursuant to Section 1-3-79 which provides that whenever the same section of law is amended by different bills during the same legislative session, the amendment with the latest effective date shall supersede all other amendments to the same section effective on an earlier date.

Section 1 of Chapter 462, Laws of 2013, effective from and after July 1, 2013 (approved March 25, 2013), amended this section. Section 1 of Chapter 571, Laws of 2013, effective from and after passage (approved April 26, 2013), also amended this section. Section 1 of Chapter 571, Laws of 2013, contained language that specifically provided that it superseded §27-65-101 as amended by Chapter 462, Laws of 2013. Subsequently, §27-65-101 was amended by Section 1 of Chapter 1, 1st Extraordinary Session, Laws of 2013, effective from and after passage (approved April 28, 2013). As set out above, this section reflects the language of Section 1 of Chapter 1, 1st Extraordinary Session, Laws of 2013.

Section 1 of ch. 429, Laws of 2014, effective from and after July 1, 2014 (approved March 24, 2014), amended this section. Section 1 of ch. 505, Laws of 2014, effective from and after July 1, 2014 (approved April 21, 2014), and Section 2 of ch. 528, Laws of 2014, effective from and after July 1, 2014 (approved April 23, 2014), also amended this section. As set out above, this section reflects the language of all amendments pursuant to Section 1-1-109 which gives the Joint Legislative Committee on Compilation, Revision, and Publication of Legislation authority to integrate amendments so that all versions of the same code section enacted within the same legislative session may become effective. The Joint Committee on Compilation, Revision, and Publication of Legislation ratified the integration of these amendments as consistent with the legislative intent at the July 24, 2014, meeting of the Committee.

Editor’s Notes —

Paragraph (bb) of subsection (1), which exempted the sales of production items used in the production of motion pictures from the tax levied by this chapter, was repealed by its own terms, effective July 1, 2011.

Section 27-65-15” referred to in the first paragraph of (1) was repealed by Laws of 2006, ch. 458, § 1 effective from and after July 1, 2006.

Sections 27-65-101 through 27-65-111 are derived from Chapter 347, Laws of 1978. Sections 2 and 9 of said Chapter 347 read as follows:

“SECTION 2. It is the intention of the Legislature that the subsequent sections of this act be codified within Chapter 65, Mississippi Code of 1972, and that they be codified in the sequence in which they appear in this act, with no other existing Code sections interspaced between them, in order that the scheme of sales tax exemptions of this state will be more readily apparent and accessible.

Laws of 1989, ch. 524, § 36, effective January 1, 2001, provides as follows:

“SECTION 36. The repeal or amendment of this act shall not reduce the terms of any tax reduction, special tax incentive or financial assistance agreed upon pursuant to official action by the Department of Economic Development, the State Tax Commission or other appropriate agency of the state or political subdivision thereof prior to the effective date of such repeal or amendment.”

Laws of 1992, ch. 462, §§ 1 and 3, effective from and after passage (approved May 5, 1992), provide as follows:

“SECTION 1. The purpose of this act is to encourage the further development of underground natural gas storage facilities in this state by amending and clarifying the sales tax law to provide a specific exemption with respect to the gross income from such operations.

“SECTION 3. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the Mississippi sales tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the Mississippi sales tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Section 27-65-15, referred to in the first paragraph of (1), was repealed by Laws of 2006, ch. 458, § 1, effective from and after July 1, 2006.

Sections 57-51-1 through 57-51-15, referred to in (1)(k) were repealed by Laws of 1989, ch. 524, § 32, effective from and after July 1, 1989.

Section 57-54-5, referred to in (1)( l ), was repealed by Laws of 1989, ch. 524, § 34, effective from and after July 1, 1989.

Section 57-53-1, referred to in (1)(p), was repealed by Laws of 1989, ch. 524, § 33, effective from and after July 1, 1989.

Section 57-64-33, referred to in (1)(z), was repealed by Laws of 2004, ch. 481, § 1, effective from and after passage (approved May 1, 2004).

Laws of 2000, 2nd Ex Sess, ch. 1, § 1 effective August 30, 2000, provides:

“SECTION 1. This act may be cited as the Advantage Mississippi Initiative.”

Laws of 2014, ch. 505, § 3, effective July 1, 2014, provides:

“SECTION 3. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the sales tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the sales tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Laws of 2014, ch. 528, § 4, effective July 1, 2014, provides:

“SECTION 4. The Division of Tourism of the Mississippi Development Authority shall prepare and file a report with the Legislature regarding the impact of the tax exemption provided in Section 27-65-101(rr) on the tourism industry in this state and other economic development activities. The report shall be filed with the Clerk of the Mississippi House of Representatives and Secretary of the Mississippi State Senate not later than December 31, 2015.”

Laws of 2018, ch. 389, § 2, effective July 1, 2018, provides: “SECTION 2. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the sales tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the sales tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The first 2003 amendment (ch. 464) inserted the second sentence in (1)(b).

The second 2003 amendment (ch. 520) added (3).

The first 2004 amendment (ch. 469) substituted “Sales or leases of materials” for “Sales of component materials” in (1)(v).

The second 2004 amendment (ch. 528) substituted “Sales or leases of materials” for “Sales of component materials” in (1)(v); and added (1)(aa) and (bb).

The third 2005 amendment (3rd Ex Sess, ch. 1) added (1)(ff) and (1)(gg); inserted (3) and (4); and redesignated former (3) as present (5).

The first 2007 amendment (ch. 303), inserted “or Section 57-75-5(f)(xxi)” following “Section 57-75-5(f)(iv)1” in(1)(x) and (y).

The second 2007 amendment (ch. 503) amended this section, as amended by ch. 303, by adding (1)(hh) and (6).

The third 2007 amendment (1st Ex Sess, ch. 1) amended this section, as amended by ch. 503, 2007 Regular Session, by inserting “or powertrain components” and “or Section 57-75-5(f)(xxii)” in (1)(x); and in (1)(y), inserted “or Section 57-75-5(f)(xxii).”

The 2008 amendment added (1)(ii), and substituted “subsection” for “paragraph” following “the exemption granted in this” near the end of (2) and in the next-to-last sentence of (4).

The 2009 amendment added (1)(jj).

The 2010 amendment substituted “Department of Revenue” for “State Tax Commission” or similar language throughout the section; and added (1)(kk) through (1)(mm).

The second 2010 amendment (ch. 30, 2nd Ex Sess) added (1)(nn).

The 2011 amendment added the last sentence in (1)(bb), which is a repealer for paragraph (bb), effective July 1, 2011; added (1)(oo).

The 2012 amendment provided for two versions of the section. In the first version effective through June 30, 2022, added (1)(pp).

The first 2013 amendment (ch. 462) added the last sentence in (1)(pp); substituted “2020” for “2013” in (5)(b) and (c); deleted the former second version of the section, which would have become effective July 1, 2022; and made minor stylistic changes

The second 2013 amendment (ch. 571), in (1)(r) inserted the (i) designation and substituted “twenty (20)” for “thirty-five (35)” and “subparagraph (i)” for “paragraph” therein and added (1)(r)(ii).

The 2013, 1st Ex Sess, amendment inserted “or Section 57-75-5(f)(xxviii)” following “Section 57-75-5(f)(iv)1” in (1)(y); and added (1)(qq).

The first 2014 amendment (ch. 429), in (1)(c), substituted “or natural gas exploration” for “exploitation” and inserted “the vessels or barges are” in the first sentence and added the last sentence.

The second 2014 amendment (ch.505) added (1)(ss).

The third 2014 amendment (ch. 528) added (1)(rr).

The 2015 amendment added (tt).

The 2016 1st Extraordinary Session amendment added (1)(uu) and (vv).

The 2017 amendment added (1)(ww).

The 2018 amendment, in (1)(s), inserted “and rotary-wing aircraft” and made a related change.

Cross References —

Tax exemption for solid and hazardous waste treatment projects and related agreements, see §17-17-131.

Department of Revenue, generally, see §27-3-1 et seq.

Use tax exemptions, see §27-67-7.

Exemptions from salesmen’s tax, see §27-67-507.

Emergency management powers of Governor, see §33-15-11.

Mississippi Commission on Marine Resources, see §49-15-301 et seq.

Mississippi Development Authority generally, see §57-1-1 et seq.

Certain purchases made pursuant to Small Enterprise Development Finance Act exempt from taxation, see §57-71-13.

Growth and Prosperity Act, see §57-80-1 et seq.

Federal Aspects—

US Coast Guard, see generally 14 USCS § 1 et seq.

Sections 501(c)(3) and 501(c)(4) of the Internal Revenue Code, see 26 USCS §§ 501(c)(3) and 501(c)(4).

Oil Pollution Act of 1990 generally, see 33 USCS § 2701 et seq.

RESEARCH REFERENCES

ALR.

Sale or use tax as within tax exemption provisions of statutes other than those imposing such taxes. 1 A.L.R.2d 465.

Sales and use taxes: exemption of casual, isolated, or occasional sales. 42 A.L.R.3d 292.

What constitutes direct use within meaning of statute exempting from sales and use taxes equipment directly used in production of tangible personal property. 3 A.L.R.4th 1129.

Sales or use tax upon containers or packaging materials purchased by manufacturer or processor for use with goods he distributes. 4 A.L.R.4th 581.

Parts and supplies used in repair as subject to sales and use taxes. 113 A.L.R.5th 313.

Validity, Construction, and Application of Sales, Use, and Utility Taxes on Retail Transactions of Internet Sellers and Internet Access Providers. 30 A.L.R.6th 341.

Am. Jur.

68 Am. Jur. 2d, Sales and Use Taxes §§ 130 et seq.

CJS.

15 C.J.S., Commerce §§ 111-117, 125-128.

JUDICIAL DECISIONS

1. In general.

2. Raw materials.

3. Semitrailers.

4. Vessels and barges.

5. Pollution control equipment.

6. [Reserved for future use.]

7. Under former §27-65-29.

1. In general.

Legislative amendments did not impact the company as Miss. Code Ann. §27-65-101(1)(ee) (Supp. 2014) was limited to parts sold for repair of certain out-of-state aircraft, and the company failed to show that the airplanes it repaired were engaged exclusively in business of foreign or interstate commerce. Miss. Dep't of Revenue v. Heath, 185 So.3d 1052, 2015 Miss. App. LEXIS 368 (Miss. Ct. App. 2015), cert. denied, 185 So.3d 385, 2016 Miss. LEXIS 91 (Miss. 2016).

Aviation company failed to prove that it was exempt from taxation under Miss. Code Ann. §27-65-101(1)(ee) (Supp. 2014) where it was no longer subject to collection and payment of sales tax on the gross income of its business, and thus, was not entitled to the exemption for wholesale purchases. Miss. Dep't of Revenue v. Heath, 185 So.3d 1052, 2015 Miss. App. LEXIS 368 (Miss. Ct. App. 2015), cert. denied, 185 So.3d 385, 2016 Miss. LEXIS 91 (Miss. 2016).

2. Raw materials.

Electricity that was used by taxpayer in electrolytic process to create chemical products was not “raw material” for purpose of statute exempting from sales taxes raw materials sold to manufacturer for producing products, but not for fuel; electricity is pure energy and fuels reactions in electrolytic cells by forcing electrons in circuit and ions in solution to move. Kerr-Mcgee Chem. Corp. v. Buelow, 670 So. 2d 12, 1995 Miss. LEXIS 626 (Miss. 1995).

3. Semitrailers.

A taxpayer was properly to pay sales taxes on trailers sold to out-of-state residents, notwithstanding his contention that the trailers qualifed as “semitrailers” with the “48 hour drive out rule,” where the taxpayer failed to establish that the trailers were exported from the state within 48 hours and that they were registered and first used in another state. Buelow v. Glidewell, 757 So. 2d 216, 2000 Miss. LEXIS 48 (Miss. 2000).

4. Vessels and barges.

The statutory exemption applied to a contract pursuant to which a bankruptcy debtor agreed to repair and convert a damaged tank barge into a replica of an 1860’s side wheeler river boat to be utilized as a floating casino, notwithstanding that the debtor never owned the barge upon which the casino was built, as the term builder also contemplates the remodeling and adapting of buildings and other structures. Mississippi State Tax Comm'n v. Superior Boat Works, Inc. (In re Superior Boat Works, Inc.), 246 B.R. 259, 2000 U.S. Dist. LEXIS 3146 (N.D. Miss. 2000).

5. Pollution control equipment.

Chancery court properly granted summary judgment to a power company, determined that a sales and use-tax exemption for “pollution control equipment” complied with the statutory exemption, concluded that the corresponding regulation was invalid where it conflicted with the plain statutory language, and ordered a reimbursement because the use taxes were absorbed in the approved rates, the burners were purchased to comply with federal regulations, and qualified for the statutory tax exemption. Miss. Dep't of Revenue v. Miss. Power Co., 144 So.3d 155, 2014 Miss. LEXIS 388 (Miss. 2014).

6. [Reserved for future use.]

7. Under former § 27-65-29.

An asserted tax exemption is to be construed strictly against the one who asserts a claim of exemption, and the language of this section [Code 1942, § 10116] must be construed most favorably to the taxing power, with the claimant having the burden of showing clearly his right to the exemption. Fuel Services, Inc. v. Rhoden, 245 So. 2d 600, 1971 Miss. LEXIS 1380 (Miss. 1971).

The gross income of the business or the gross proceeds of the sales upon which to compute the privilege tax upon a manufacturer, such as a lumber company, remains the same whether computed from sales in interstate commerce, sales of products exempt from sales tax, popularly so-called, or sales to the United States government, even though the gross income derived from such sales may be exempt from a tax thereon as sales. Stone v. Green Lumber Co., 191 Miss. 414, 1 So. 2d 764, 1941 Miss. LEXIS 114 (Miss. 1941).

§ 27-65-103. Exemptions; agricultural.

The exemptions from the provisions of this chapter which are of an agricultural nature or which are more properly classified as agricultural exemptions than any other exemption classification of this chapter shall be confined to those persons or property exempted by this section or by provisions of the Constitution of the United States or the State of Mississippi. No agricultural exemption as now provided by any other section shall be valid as against the tax herein levied. Any subsequent agricultural exemption from the tax levied hereunder shall be provided by amendment to this section.

No exemption provided in this section shall apply to taxes levied by Section 27-65-15 or 27-65-21, Mississippi Code of 1972.

The tax levied by this chapter shall not apply to the following:

The gross proceeds of sales of lint cotton, seed cotton, baled cotton, whether compressed or not, and cottonseed and soybeans in their original condition. Retail sales of seeds, livestock feed, poultry feed, fish feed and fertilizers. Sales of defoliants, insecticides, fungicides, herbicides and baby chicks used in growing agricultural products for market. Bagging and ties for baling cotton, hay-baling wire and twine, boxes, bags and cans used in growing or preparing agricultural products for market when possession thereof will pass to the customer at the time of sale of the product contained therein. Sales of ice to commercial fishermen purchased for use in the preservation of seafood or to producers for use in the refrigeration of vegetables for market.

The sales by producers of livestock, poultry, fish, honey bees or other products of farm, grove, apiary or garden when such products are sold in the original state or condition of preparation for sale before such products are subjected to any other process within a class of business or sold by a producer through an established store, as defined in the Privilege Tax Law. However, except as otherwise provided in this paragraph (b), this exemption shall not apply to ornamental plants which bear no fruit of commercial value. The exemption provided in this paragraph (b) shall apply to Christmas trees, hay, straw, fresh cut flowers and similar products when (i) grown in Mississippi and (ii) cut, severed or otherwise removed from the farm, grove, garden or other place of production and first sold from such place of production in the original state or condition of preparation for sale. All sales by agricultural cooperative associations organized under Article 9, Chapter 7, Title 69, or under Chapter 17 or 19, Title 79, Mississippi Code of 1972, of agricultural products produced by members for market before such products are subjected to any manufacturing process.

The gross proceeds of retail sales of mules, horses, honey bees and other livestock.

Income from grading, excavating, ditching, dredging or landscaping activities performed for a farmer on a farm for agricultural or soil erosion purposes.

The gross proceeds of sales of all antibiotics, hormones and hormone preparations, drugs, medicines and other medications including serums and vaccines, vitamins, minerals or other nutrients for use in the production and growing of fish, livestock, honey bees and poultry by whomever sold. Such exemption shall be in addition to the exemption provided in this section for feed for fish, livestock, honey bees and poultry.

Sales of food products and honey that are grown, made or processed in Mississippi and sold from farmers’ markets that have been certified by the Mississippi Department of Agriculture and Commerce.

HISTORY: Laws, 1978, ch. 347, § 4; Laws, 1987, ch. 454, § 2; Laws, 1992, ch. 466, § 1; Laws, 1998, ch. 446, § 1; Laws, 2010, ch. 474, § 1; Laws, 2013, ch. 498, § 1; Laws, 2016, ch. 440, § 1, eff from and after July 1, 2016.

Editor’s Notes —

Section 27-65-15, referred to in the second paragraph, was repealed by Laws of 2006, ch. 458, § 1, effective from and after July 1, 2006.

Laws of 2016, ch. 440, § 2, effective July 1, 2016, provides:

“SECTION 2. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the sales tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the sales tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The 2010 amendment made a minor stylistic change in (b); and added (f).

The 2013 amendment in (b), inserted “honey bees” and “apiary” in the first sentence, and made stylistic changes in the last sentence; inserted “honey bees” in (c); inserted “honey bees” twice in (e); and inserted “and honey” in (f).

The 2016 amendment, in (b), inserted the exception near the beginning of the second sentence and added the third sentence.

Cross References —

Legislative intent in regard to the codification of sections of Chapter 347, Laws of 1978, and as to effect of said chapter on actions taken pursuant to prior law, see the Editor’s Note to §27-65-101.

Use tax exemptions, see §27-67-7.

Exemptions from salesmen’s tax, see §27-67-507.

RESEARCH REFERENCES

ALR.

Sale or use tax as within tax exemption provisions of statutes other than those imposing such taxes. 1 A.L.R.2d 465.

Sales and use taxes: exemption of casual, isolated, or occasional sales. 42 A.L.R.3d 292.

Am. Jur.

68 Am. Jur. 2d, Sales and Use Taxes § 140.

CJS.

15 C.J.S., Commerce §§ 111-117, 125-128.

JUDICIAL DECISIONS

1.-5. [Reserved for future use.]

6. Under former §27-65-29.

1.-5. [Reserved for future use.]

6. Under former § 27-65-29.

An asserted tax exemption is to be construed strictly against the one who asserts a claim of exemption, and the language of this section [Code 1942, § 10116] must be construed most favorably to the taxing power, with the claimant having the burden of showing clearly his right to the exemption. Fuel Services, Inc. v. Rhoden, 245 So. 2d 600, 1971 Miss. LEXIS 1380 (Miss. 1971).

Statute [Code 1942, § 10116] exempting from taxation sales of boxes and crates used in preparing agricultural products for market held not to exempt manufacturer of such boxes and crates from payment of manufacturer’s tax, since it was not tax on sales. Southern Package Corp. v. State Tax Com., 174 Miss. 212, 164 So. 45, 1935 Miss. LEXIS 65 (Miss. 1935).

Corporations engaged in ginning cotton could not claim exemption from two per cent tax on income from tolls on ground that their business was sale of farm products in original state by producers’ organization. Frazier v. Stone, 171 Miss. 56, 156 So. 596, 1934 Miss. LEXIS 192 (Miss. 1934).

§ 27-65-105. Exemptions; governmental.

The exemption from the provisions of this chapter which are of a governmental nature or which are more properly classified as governmental exemptions than any other exemption classification of this chapter shall be confined to those persons or property exempted by this section or by provisions of the Constitutions of the United States or the State of Mississippi. No governmental exemption as now provided by any other section shall be valid as against the tax herein levied. Any subsequent governmental exemption from the tax levied hereunder shall be provided by amendment to this section.

No exemption provided in this section shall apply to taxes levied by Section 27-65-15 or 27-65-21, Mississippi Code of 1972, except as provided by paragraph (f) of this section.

The tax levied by this chapter shall not apply to the following:

Sales of property, labor, services or products taxable under Sections 27-65-17, 27-65-19, 27-65-23 and 27-19-26, when sold to and billed directly to and payment therefor is made directly by the United States government, the State of Mississippi and its departments, institutions, counties and municipalities or departments or school districts of said counties and municipalities.

The exemption from the tax imposed under this chapter shall not apply to sales of tangible personal property or specified digital products, labor or services to contractors purchasing in the performance of contracts with the United States, the State of Mississippi, counties and municipalities.

Sales to schools, when such schools are supported wholly or in part by funds provided by the State of Mississippi, provided that this exemption does not apply to sales of property which is not to be used in the ordinary operation of the school, or which is to be resold to the students or the public.

Amounts received from the sale of school textbooks to students.

Sales to the Mississippi Band of Choctaw Indians, but not to Indians individually.

Sales of firefighting equipment to governmental fire departments or volunteer fire departments for their use.

Sales of any gas from any project, as defined in the Municipal Gas Authority of Mississippi Law, to any municipality shall not be subject to sales, use or other tax.

Sales of home medical equipment and home medical supplies listed as eligible for payment under Title XVIII of the Social Security Act or under the state plan for medical assistance under Title XIX of the Social Security Act, prosthetics, orthotics, hearing aids, hearing devices, prescription eyeglasses, oxygen and oxygen equipment, when ordered or prescribed by a licensed physician for medical purposes of a patient, and when payment for such equipment or supplies, or both, is made, in part or in whole, under the provisions of the Medicare or Medicaid program, then the entire sale shall be exempt from the taxes imposed by this chapter. Payment does not have to be made in whole or in part by any particular person to be eligible for this exemption. Purchases of home medical equipment and supplies by a provider of home health services or a provider of hospice services are eligible for this exemption if the purchases otherwise meet the requirements of this paragraph.

Sales to regional educational service agencies established under Section 37-7-345.

Sales of buses and other motor vehicles, and parts and labor used to maintain and/or repair such buses and motor vehicles, to an entity that (a) has entered into a contract with a school board under Section 37-41-31 for the purpose of transporting students to and from schools and (b) uses or will use the buses and other motor vehicles for such transportation purposes. This paragraph (i) shall apply to contracts entered into or renewed on or after July 1, 2010.

Parking at events held solely for religious or charitable purposes at livestock facilities, agriculture facilities or other facilities constructed, renovated or expanded with funds for the grant program authorized under Section 18, Chapter 530, Laws of 1995.

Sales of tangible personal property, labor, services or products to schools and school districts under a program that is administered by or coordinated with an agency, commission, department or other instrumentality of the United States government when payment for the tangible personal property, labor, services or products is made by or through a nonprofit organization or other entity established by or for the benefit of the agency, commission, department or other instrumentality of the United States government administering or coordinating such program.

HISTORY: Laws, 1978, ch. 347, § 5; Laws, 1979, chs. 355, 461, § 1; Laws, 1988, ch. 515, § 37; Laws, 1999, ch. 462, § 1; Laws, 2005, ch. 540, § 10; Laws, 2009, ch. 332, § 6; Laws, 2009, ch. 457, § 1; Laws, 2010, ch. 502, § 4; Laws, 2014, ch. 528, § 3; Laws, 2016, ch. 484, § 1, eff from and after July 1, 2016.

Joint Legislative Committee Note —

Section 6 of ch. 332, Laws of 2009, effective from and after July 1, 2009 (approved March 12, 2009), amended this section. Section 1 of ch. 457, Laws of 2009, effective from and after July 1, 2009 (approved March 26, 2009), also amended this section. As set out above, this section reflects the language of both amendments pursuant to Section 1-1-109 which gives the Joint Legislative Committee on Compilation, Revision and Publication of Legislation authority to integrate amendments so that all versions of the same code section enacted within the same legislative session may become effective. The Joint Committee on Compilation, Revision and Publication of Legislation ratified the integration of these amendments as consistent with the legislative intent at the July 13, 2009, meeting of the Committee.

Editor’s Notes —

Section 27-65-15, referred to in the second paragraph, was repealed by Laws of 2006, ch. 458, § 1, effective from and after July 1, 2006.

Laws of 2009, ch. 457, § 2, effective July 1, 2009, provides:

“SECTION 2. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the sales tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the sales tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The 2005 amendment added (h).

The first 2009 amendment (ch. 332), in (a), inserted “or products,” inserted “and 27-19-26,” and made a minor stylistic change in the first paragraph, and inserted “or specified digital products” in the second paragraph

The second 2009 amendment (ch. 457) in (g), inserted “in part or in whole” preceding “under the provisions of the Medicare or Medicaid program,” and added “then the entire sale shall be exempt from the taxes imposed by this chapter” thereafter.

The 2010 amendment substituted “paragraph (f) of this section” for “subsection (f) of this section” in the second paragraph; and added (i).

The 2014 amendment added (j).

The 2016 amendment added the last two sentences of (g); and added (k).

Cross References —

Fire departments, generally, see §21-25-1 et seq.

“Specified digital products” defined, see §27-65-26.

Legislative intent in regard to the codification of sections of Chapter 347, Laws of 1978, and as to effect of said chapter on actions taken pursuant to prior law, see the Editor’s Note to §27-65-101.

Tribal tax by Mississippi Band of Choctaw Indians, see §§27-65-211 through27-65-221.

Use tax exemptions, see §27-67-7.

Exemptions from salesmen’s tax, see §27-67-507.

Provisions of the Municipal Gas Authority of Mississippi Law, see §77-6-1 et seq.

Federal Aspects—

Title XVIII of the Social Security Act, see 42 USCS § 1395 et seq.

Title XIX of the Social Security Act, see 42 USCS § 1396 et seq.

OPINIONS OF THE ATTORNEY GENERAL

Although certain items acquired through the Medicaid program are billed directly to and payment therefor is made directly by the Medicaid program, the items are actually sold to the patient or customer; thus, the items become the patient’s or customer’s property and are not exempt from sales tax. Wetherbee, May 13, 1992, A.G. Op. #92-0334.

Section 27-65-105(e) has exempted governmental fire departments and volunteer fire departments from paying state sales tax when they purchase fire fighting equipment; State Tax Commission does not issue certificate for this type of exemption. Switzer Sept. 21, 1993, A.G. Op. #93-0716.

Under Section 27-65-105(e)( that volunteer fire fighting organization is exempt from payment of state sales tax when it purchases fire fighting equipment; exemption from payment of state sales tax would only apply in purchase of fire fighting equipment, not purchase of items that are not used as fire fighting equipment. Switzer Sept. 21, 1993, A.G. Op. #93-0716.

A non-profit Mississippi corporation organized and existing for the purpose of providing public ambulance service is not entitled to the exemption from sales tax provided by the statute. Oliver, April 10, 1998, A.G. Op. #98-0183.

Mississippi State University is not a school within the meaning of subsection (b), is exempt from sales tax pursuant to subsection (a), and, therefore, is not required to pay sales tax on the purchase of yearbooks from a printer. Guest, May 12, 2000, A.G. Op. #2000-0257.

The statute provides an exemption from sales tax to the farmer who picks, shells, cools, bags, and subsequently sells his raw and unprocessed product. Spell, Jr., July 26, 2002, A.G. Op. #02-0405.

Even though amounts representing the 3 1/2 percent contractor’s tax could have been included in a contractor’s bid and in the original contract amounts, and paid by a city when the work was performed, the city is not authorized to pay additional sums to the contractor after the work has been performed and payment obligations under the contracts have been met or in instances in which the claims are barred by the applicable statute of limitations. Odom, Apr. 21, 2006, A.G. Op. 06-0128.

RESEARCH REFERENCES

ALR.

Sale or use tax as within tax exemption provisions of statutes other than those imposing such taxes. 1 A.L.R.2d 465.

Sales and use taxes: exemption of casual, isolated, or occasional sales. 42 A.L.R.3d 292.

Exemption of charitable or educational organization from sales or use tax. 69 A.L.R.5th 477.

Am. Jur.

68 Am. Jur. 2d, Sales and Use Taxes §§ 150, 151.

CJS.

15 C.J.S., Commerce §§ 111-117, 125-128.

JUDICIAL DECISIONS

1.-5. [Reserved for future use.]

6. Under former §27-65-29.

1.-5. [Reserved for future use.]

6. Under former § 27-65-29.

An asserted tax exemption is to be construed strictly against the one who asserts a claim of exemption, and the language of this section [Code 1942, § 10116] must be construed most favorably to the taxing power, with the claimant having the burden of showing clearly his right to the exemption. Fuel Services, Inc. v. Rhoden, 245 So. 2d 600, 1971 Miss. LEXIS 1380 (Miss. 1971).

Under statute levying a tax on the gross income from business of operating a hotel and also statute [Code 1942, § 10113] exempting from the general sales tax so much of the gross income as it derived from sales of tangible property to the United States Government and so much thereof as it derived from charges for labor to the United States government, the furnishing of lodging in a hotel to the United States government is neither sale of tangible property nor a charge for labor. Edwards House Co. v. Stone, 216 Miss. 96, 61 So. 2d 663, 1952 Miss. LEXIS 620 (Miss. 1952).

A hotel operator, who contracted with the United States government to supply lodging to army and air force recruits and agreed that the government would not be expected to pay the sales tax of such lodgings, was himself liable for the sales tax upon the lodgings so furnished. Edwards House Co. v. Stone, 216 Miss. 96, 61 So. 2d 663, 1952 Miss. LEXIS 620 (Miss. 1952).

An amount received from a federal agency for services rendered in compressing cotton was subject to the privilege tax hereunder [Code 1942, § 10113], such amount not being income from a sale to the government within the exception therein provided. Compress of Union v. Stone, 188 Miss. 49, 193 So. 329, 1940 Miss. LEXIS 6 (Miss.), cert. denied, 311 U.S. 668, 61 S. Ct. 27, 85 L. Ed. 429, 1940 U.S. LEXIS 411 (U.S. 1940).

The imposition of a privilege tax on an amount received from a federal agency for services rendered in compressing cotton was not violative of the federal constitution as being a tax on one of the federal governmental agencies, since the tax was not imposed on a federal governmental agency but on income derived from such an agency. Compress of Union v. Stone, 188 Miss. 49, 193 So. 329, 1940 Miss. LEXIS 6 (Miss.), cert. denied, 311 U.S. 668, 61 S. Ct. 27, 85 L. Ed. 429, 1940 U.S. LEXIS 411 (U.S. 1940).

§ 27-65-107. Exemptions; utility [Effective until July 1, 2019].

The exemptions from the provisions of this chapter which relate to utilities or which are more properly classified as utility exemptions than any other exemption classification of this chapter shall be confined to those persons or property exempted by this section or by provisions of the Constitutions of the United States or the State of Mississippi. No utility exemption as now provided by any other section shall be valid as against the tax herein levied. Any subsequent utility exemption from the tax levied hereunder shall be provided by amendment to this section.

No exemption provided in this section shall apply to taxes levied by Section 27-65-15 or 27-65-21, Mississippi Code of 1972.

The tax levied by this chapter shall not apply to the following:

Sales and rentals of locomotives, rail rolling stock and materials for their repair, locomotive water, when made to a railroad whose rates are fixed by the Interstate Commerce Commission or the Mississippi Public Service Commission.

Rentals of manufacturing machinery to a manufacturer or custom processor where such manufacturer or custom processor is engaged in, and such machinery is used in, the manufacture of containers made from timber or wood for sale. The tax, likewise, shall not apply to replacement or repair parts of such machinery used in such manufacture.

Sales of tangible personal property and services to nonprofit water associations or corporations in which no part of the net earnings inures to the benefit of any private shareholder, group or individual. Only sales of property or services which are ordinary and necessary to the operation of such organizations are exempt from tax.

Wholesale sales of tangible personal property for resale under Section 27-65-19.

From and after July 1, 2003, sales of fuel used to produce electric power by a company primarily engaged in the business of producing, generating or distributing electric power for sale.

Sales of electricity, current, power, steam, coal, natural gas, liquefied petroleum gas or other fuel to a manufacturer, custom processor, technology intensive enterprise meeting the criteria provided for in Section 27-65-17(1)(f), or public service company for industrial purposes, which shall include that used to generate electricity, to operate an electrical distribution or transmission system, to operate pipeline compressor or pumping stations, or to operate railroad locomotives.

Sales of electricity, current, power, steam, coal, natural gas, liquefied petroleum gas or other fuel to a producer or processor for use directly in the production of poultry or poultry products, the production of livestock and livestock products, the production of domesticated fish and domesticated fish products, the production of marine aquaculture products, the production of plants or food by commercial horticulturists, the processing of milk and milk products, the processing of poultry and livestock feed, and the irrigation of farm crops.

Sales of electricity, current, power, steam, coal, natural gas, liquefied petroleum gas or other fuel to a commercial fisherman, shrimper or oysterman.

Sales exempt under the Facilitating Business Rapid Response to State Declared Disasters Act of 2015 (Sections 27-113-1 through 27-113-9).

Sales of electricity, current, power, steam, coal, natural gas, liquefied petroleum gas or other fuel to a permanent enterprise that is eligible for the exemption authorized in Section 27-65-101(1)(ww) upon completion of the expansion upon which such exemption is based; however, in order to be eligible for the exemption authorized by this paragraph, the expansion must:

Create at least eighty-five (85) full-time jobs in this state with an average annual wage of at least Sixty Thousand Dollars ($60,000.00); and

Have at least Eighty Million Dollars ($80,000,000.00) in new investment at the existing facility.

HISTORY: Laws, 1978, ch. 347, § 6; Laws, 1979, ch. 302, § 8; Laws, 1988, ch. 515, § 38; Laws, 1995, ch. 508, § 5; Laws, 1997, ch. 536, § 3; Laws, 2013, ch. 537, § 1; Laws, 2015, ch. 420, § 13; Laws, 2017, ch. 413, § 3, eff from and after July 1, 2017.

Editor’s Notes —

Section 27-65-15, referred to in the second paragraph, was repealed by Laws of 2006, ch. 458, § 1, effective from and after July 1, 2006.

Laws of 2013, ch. 537, § 6, as amended by Laws of 2014, ch. 530, § 41, effective July 1, 2014, provides:

“SECTION 6. (1) Except as otherwise provided in subsection (2) of this section, nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the sales tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the sales tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.

“(2) The exemptions authorized in Section 1 of this act shall apply to all sales billed by the provider from and after July 1, 2014.”

Amendment Notes —

The 2013 amendment, effective July 1, 2014, added (f) through (h).

The 2015 amendment added (i).

The 2017 amendment added (j).

Cross References —

Use tax exemptions, see §27-67-7.

Exemptions from salesmen’s tax, see §27-67-507.

Provisions of the Municipal Gas Authority of Mississippi Law see §77-6-1 et seq.

OPINIONS OF THE ATTORNEY GENERAL

Pursuant to Section 27-65-107(c), the sale of property or services to the water association is exempt from sales tax, but the water sold by the water association is not exempt from sales tax. Jones, October 4, 1996, A.G. Op. #96-0502.

RESEARCH REFERENCES

ALR.

Sale or use tax as within tax exemption provisions of statutes other than those imposing such taxes. 1 A.L.R.2d 465.

Sales and use taxes: exemption of casual, isolated, or occasional sales. 42 A.L.R.3d 292.

Exemption, from sales or use tax, of water, oil, gas, other fuel, or electricity provided for residential purposes. 15 A.L.R.4th 269.

Am. Jur.

68 Am. Jur. 2d, Sales and Use Taxes § 152.

CJS.

15 C.J.S., Commerce §§ 111-117, 125-128.

JUDICIAL DECISIONS

1. In general.

2.-5. [Reserved for future use.]

6. Under former §27-65-29.

1. In general.

Gas company’s use of its own gas for its operations was subject to the use tax and not exempt under Miss. Code Ann. §27-67-7 because the gas used at the company’s plant was never sold at wholesale for resale by another company, but instead the company treated the transaction as a sale to itself and used the gas to fuel its own operations; thus, the company could not avail itself of the wholesaler exemption. Pursue Energy Corp. v. Miss. State Tax Comm'n, 968 So. 2d 368, 2007 Miss. LEXIS 529 (Miss. 2007).

2.-5. [Reserved for future use.]

6. Under former § 27-65-29.

An asserted tax exemption is to be construed strictly against the one who asserts a claim of exemption, and the language of this section [Code 1942, § 10116] must be construed most favorably to the taxing power, with the claimant having the burden of showing clearly his right to the exemption. Fuel Services, Inc. v. Rhoden, 245 So. 2d 600, 1971 Miss. LEXIS 1380 (Miss. 1971).

Telephone company held not liable for privilege tax measured by gross receipts from service charges, in respect of bills by governmental agencies to which tax was not added as a separate charge, where treated for rate-making purposes as an operating expense. Monaghan v. Southern Bell Tel. & Tel. Co., 242 Miss. 611, 136 So. 2d 198, 1962 Miss. LEXIS 575 (Miss. 1962).

§ 27-65-107. Exemptions; utility [Effective July 1, 2019].

The exemptions from the provisions of this chapter which relate to utilities or which are more properly classified as utility exemptions than any other exemption classification of this chapter shall be confined to those persons or property exempted by this section or by provisions of the Constitutions of the United States or the State of Mississippi. No utility exemption as now provided by any other section shall be valid as against the tax herein levied. Any subsequent utility exemption from the tax levied hereunder shall be provided by amendment to this section.

No exemption provided in this section shall apply to taxes levied by Section 27-65-15 or 27-65-21, Mississippi Code of 1972.

The tax levied by this chapter shall not apply to the following:

Sales and rentals of locomotives, rail rolling stock and materials for their repair, locomotive water, when made to a railroad whose rates are fixed by the Interstate Commerce Commission or the Mississippi Public Service Commission.

Rentals of manufacturing machinery to a manufacturer or custom processor where such manufacturer or custom processor is engaged in, and such machinery is used in, the manufacture of containers made from timber or wood for sale. The tax, likewise, shall not apply to replacement or repair parts of such machinery used in such manufacture.

Sales of tangible personal property and services to nonprofit water associations or corporations in which no part of the net earnings inures to the benefit of any private shareholder, group or individual. Only sales of property or services which are ordinary and necessary to the operation of such organizations are exempt from tax.

Wholesale sales of tangible personal property for resale under Section 27-65-19.

From and after July 1, 2003, sales of fuel used to produce electric power by a company primarily engaged in the business of producing, generating or distributing electric power for sale.

Sales of electricity, current, power, steam, coal, natural gas, liquefied petroleum gas or other fuel to a manufacturer, custom processor, data center meeting the criteria provided for in Section 57-113-21, technology intensive enterprise meeting the criteria provided for in Section 27-65-17(1)(f), or public service company for industrial purposes, which shall include that used to generate electricity, to operate an electrical distribution or transmission system, to operate pipeline compressor or pumping stations, or to operate railroad locomotives.

Sales of electricity, current, power, steam, coal, natural gas, liquefied petroleum gas or other fuel to a producer or processor for use directly in the production of poultry or poultry products, the production of livestock and livestock products, the production of domesticated fish and domesticated fish products, the production of marine aquaculture products, the production of plants or food by commercial horticulturists, the processing of milk and milk products, the processing of poultry and livestock feed, and the irrigation of farm crops.

Sales of electricity, current, power, steam, coal, natural gas, liquefied petroleum gas or other fuel to a commercial fisherman, shrimper or oysterman.

Sales exempt under the Facilitating Business Rapid Response to State Declared Disasters Act of 2015 (Sections 27-113-1 through 27-113-9).

Sales of electricity, current, power, steam, coal, natural gas, liquefied petroleum gas or other fuel to a permanent enterprise that is eligible for the exemption authorized in Section 27-65-101(1)(ww) upon completion of the expansion upon which such exemption is based; however, in order to be eligible for the exemption authorized by this paragraph, the expansion must:

Create at least eighty-five (85) full-time jobs in this state with an average annual wage of at least Sixty Thousand Dollars ($60,000.00); and

Have at least Eighty Million Dollars ($80,000,000.00) in new investment at the existing facility.

HISTORY: Laws, 1978, ch. 347, § 6; Laws, 1979, ch. 302, § 8; Laws, 1988, ch. 515, § 38; Laws, 1995, ch. 508, § 5; Laws, 1997, ch. 536, § 3; Laws, 2013, ch. 537, § 1; Laws, 2015, ch. 420, § 13; Laws, 2017, ch. 413, § 3, eff from and after July 1, 2017; Laws, 2019, ch. 396, § 3, eff from and after July 1, 2019.

§ 27-65-109. Exemptions; taxes.

The exemptions from the provisions of this chapter which relate to taxes or which are more properly classified as tax exemptions than any other exemption classification of this chapter shall be confined to those persons or property exempted by this section or by provisions of the constitutions of the United States or the State of Mississippi. No tax exemption as now provided by any other section shall be valid as against the tax herein levied. Any subsequent tax exemption from the tax levied hereunder shall be provided by amendment to this section.

No exemption provided in this section shall apply to taxes levied by Section 27-65-15 or 27-65-21, Mississippi Code of 1972.

The tax levied by this chapter shall not apply to the following:

Federal retailers excise taxes, federal tax levied on income from transportation, telegraphic dispatches, telephone conversations and electric energy.

The State of Mississippi gasoline tax on gasoline sold by a distributor for nonhighway use which is refunded by the motor vehicle comptroller.

HISTORY: Laws, 1978, ch. 347, § 7, eff from and after July 1, 1978.

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected a typographical error in the second paragraph by substituting “Section 27-65-15 or 27-65-21” for “Sections 27-65-15 or 27-65-21.” The Joint Committee ratified the correction at the August 15, 2017, meeting of the Committee.

Editor’s Notes —

Section 27-65-15, referred to in the second paragraph, was repealed by Laws of 2006, ch. 458, § 1, effective from and after July 1, 2006.

Cross References —

Legislative intent in regard to the codification of sections of Chapter 347, Laws 1978, and as to the effect of said chapter on actions taken pursuant to prior law, see the Editor’s Note to §27-65-101.

Use tax exemptions, see §27-67-7.

Exemptions from salesmen’s tax, see §27-67-507.

RESEARCH REFERENCES

ALR.

Sale or use tax as within tax exemption provisions of statutes other than those imposing such taxes. 1 A.L.R.2d 465.

Sales and use taxes: exemption of casual, isolated, or occasional sales. 42 A.L.R.3d 292.

Cable television equipment or services as subject to sales or use tax. 5 A.L.R.4th 754.

Am. Jur.

68 Am. Jur. 2d, Sales and Use Taxes §§ 110 et seq.

CJS.

15 C.J.S., Commerce §§ 111-117, 125-128.

JUDICIAL DECISIONS

1.-5. [Reserved for future use.]

6. Under former §27-65-29.

1.-5. [Reserved for future use.]

6. Under former § 27-65-29.

An asserted tax exemption is to be construed strictly against the one who asserts a claim of exemption, and the language of this section [Code 1942, § 10116] must be construed most favorably to the taxing power, with the claimant having the burden of showing clearly his right to the exemption. Fuel Services, Inc. v. Rhoden, 245 So. 2d 600, 1971 Miss. LEXIS 1380 (Miss. 1971).

§ 27-65-111. Exemptions; others [Effective until July 1, 2019].

The exemptions from the provisions of this chapter which are not industrial, agricultural or governmental, or which do not relate to utilities or taxes, or which are not properly classified as one (1) of the exemption classifications of this chapter, shall be confined to persons or property exempted by this section or by the Constitution of the United States or the State of Mississippi. No exemptions as now provided by any other section, except the classified exemption sections of this chapter set forth herein, shall be valid as against the tax herein levied. Any subsequent exemption from the tax levied hereunder, except as indicated above, shall be provided by amendments to this section.

No exemption provided in this section shall apply to taxes levied by Section 27-65-15 or 27-65-21, Mississippi Code of 1972.

The tax levied by this chapter shall not apply to the following:

Sales of tangible personal property and services to hospitals or infirmaries owned and operated by a corporation or association in which no part of the net earnings inures to the benefit of any private shareholder, group or individual, and which are subject to and governed by Sections 41-7-123 through 41-7-127.

Only sales of tangible personal property or services which are ordinary and necessary to the operation of such hospitals and infirmaries are exempted from tax.

Sales of daily or weekly newspapers, and periodicals or publications of scientific, literary or educational organizations exempt from federal income taxation under Section 501(c) (3) of the Internal Revenue Code of 1954, as it exists as of March 31, 1975, and subscription sales of all magazines.

Sales of coffins, caskets and other materials used in the preparation of human bodies for burial.

Sales of tangible personal property for immediate export to a foreign country.

Sales of tangible personal property to an orphanage, old men’s or ladies’ home, supported wholly or in part by a religious denomination, fraternal nonprofit organization or other nonprofit organization.

Sales of tangible personal property, labor or services taxable under Sections 27-65-17, 27-65-19 and 27-65-23, to a YMCA, YWCA, a Boys’ or Girls’ Club owned and operated by a corporation or association in which no part of the net earnings inures to the benefit of any private shareholder, group or individual.

Sales to elementary and secondary grade schools, junior and senior colleges owned and operated by a corporation or association in which no part of the net earnings inures to the benefit of any private shareholder, group or individual, and which are exempt from state income taxation, provided that this exemption does not apply to sales of property or services which are not to be used in the ordinary operation of the school, or which are to be resold to the students or the public.

The gross proceeds of retail sales and the use or consumption in this state of drugs and medicines:

Prescribed for the treatment of a human being by a person authorized to prescribe the medicines, and dispensed or prescription filled by a registered pharmacist in accordance with law; or

Furnished by a licensed physician, surgeon, dentist or podiatrist to his own patient for treatment of the patient; or

Furnished by a hospital for treatment of any person pursuant to the order of a licensed physician, surgeon, dentist or podiatrist; or

Sold to a licensed physician, surgeon, podiatrist, dentist or hospital for the treatment of a human being; or

Sold to this state or any political subdivision or municipal corporation thereof, for use in the treatment of a human being or furnished for the treatment of a human being by a medical facility or clinic maintained by this state or any political subdivision or municipal corporation thereof.

“Medicines,” as used in this paragraph (h), shall mean and include any substance or preparation intended for use by external or internal application to the human body in the diagnosis, cure, mitigation, treatment or prevention of disease and which is commonly recognized as a substance or preparation intended for such use; provided that “medicines” do not include any auditory, prosthetic, ophthalmic or ocular device or appliance, any dentures or parts thereof or any artificial limbs or their replacement parts, articles which are in the nature of splints, bandages, pads, compresses, supports, dressings, instruments, apparatus, contrivances, appliances, devices or other mechanical, electronic, optical or physical equipment or article or the component parts and accessories thereof, or any alcoholic beverage or any other drug or medicine not commonly referred to as a prescription drug.

Notwithstanding the preceding sentence of this paragraph (h), “medicines” as used in this paragraph (h), shall mean and include sutures, whether or not permanently implanted, bone screws, bone pins, pacemakers and other articles permanently implanted in the human body to assist the functioning of any natural organ, artery, vein or limb and which remain or dissolve in the body.

“Hospital,” as used in this paragraph (h), shall have the meaning ascribed to it in Section 41-9-3, Mississippi Code of 1972.

Insulin furnished by a registered pharmacist to a person for treatment of diabetes as directed by a physician shall be deemed to be dispensed on prescription within the meaning of this paragraph (h).

Retail sales of automobiles, trucks and truck-tractors if exported from this state within forty-eight (48) hours and registered and first used in another state.

Sales of tangible personal property or services to the Salvation Army and the Muscular Dystrophy Association, Inc.

From July 1, 1985, through December 31, 1992, retail sales of “alcohol blended fuel” as such term is defined in Section 75-55-5. The gasoline-alcohol blend or the straight alcohol eligible for this exemption shall not contain alcohol distilled outside the State of Mississippi.

Sales of tangible personal property or services to the Institute for Technology Development.

The gross proceeds of retail sales of food and drink for human consumption made through vending machines serviced by full line vendors from and not connected with other taxable businesses.

The gross proceeds of sales of motor fuel.

Retail sales of food for human consumption purchased with food stamps issued by the United States Department of Agriculture, or other federal agency, from and after October 1, 1987, or from and after the expiration of any waiver granted pursuant to federal law, the effect of which waiver is to permit the collection by the state of tax on such retail sales of food for human consumption purchased with food stamps.

Sales of cookies for human consumption by the Girl Scouts of America no part of the net earnings from which sales inures to the benefit of any private group or individual.

Gifts or sales of tangible personal property or services to public or private nonprofit museums of art.

Sales of tangible personal property or services to alumni associations of state-supported colleges or universities.

Sales of tangible personal property or services to National Association of Junior Auxiliaries, Inc., and chapters of the National Association of Junior Auxiliaries, Inc.

Sales of tangible personal property or services to domestic violence shelters which qualify for state funding under Sections 93-21-101 through 93-21-113.

Sales of tangible personal property or services to the National Multiple Sclerosis Society, Mississippi Chapter.

Retail sales of food for human consumption purchased with food instruments issued the Mississippi Band of Choctaw Indians under the Women, Infants and Children Program (WIC) funded by the United States Department of Agriculture.

Sales of tangible personal property or services to a private company, as defined in Section 57-61-5, which is making such purchases with proceeds of bonds issued under Section 57-61-1 et seq., the Mississippi Business Investment Act.

The gross collections from the operation of self-service, coin-operated car washing equipment and sales of the service of washing motor vehicles with portable high-pressure washing equipment on the premises of the customer.

Sales of tangible personal property or services to the Mississippi Technology Alliance.

Sales of tangible personal property to nonprofit organizations that provide foster care, adoption services and temporary housing for unwed mothers and their children if the organization is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code.

Sales of tangible personal property to nonprofit organizations that provide residential rehabilitation for persons with alcohol and drug dependencies if the organization is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code.

Retail sales of an article of clothing or footwear designed to be worn on or about the human body if the sales price of the article is less than One Hundred Dollars ($100.00) and the sale takes place during a period beginning at 12:01 a.m. on the last Friday in July and ending at 12:00 midnight the following Saturday. This paragraph (bb) shall not apply to:

Accessories including jewelry, handbags, luggage, umbrellas, wallets, watches, backpacks, briefcases, garment bags and similar items carried on or about the human body, without regard to whether worn on the body in a manner characteristic of clothing;

The rental of clothing or footwear; and

Skis, swim fins, roller blades, skates and similar items worn on the foot.

From and after January 1, 2010, the governing authorities of a municipality, for retail sales occurring within the corporate limits of the municipality, may suspend the application of the exemption provided for in this paragraph (bb) by adoption of a resolution to that effect stating the date upon which the suspension shall take effect. A certified copy of the resolution shall be furnished to the Department of Revenue at least ninety (90) days prior to the date upon which the municipality desires such suspension to take effect.

The gross proceeds of sales of tangible personal property made for the sole purpose of raising funds for a school or an organization affiliated with a school.

As used in this paragraph (cc), “school” means any public or private school that teaches courses of instruction to students in any grade from Kindergarten through Grade 12.

Sales of durable medical equipment and home medical supplies when ordered or prescribed by a licensed physician for medical purposes of a patient. As used in this paragraph (dd), “durable medical equipment” and “home medical supplies” mean equipment, including repair and replacement parts for the equipment or supplies listed under Title XVIII of the Social Security Act or under the state plan for medical assistance under Title XIX of the Social Security Act, prosthetics, orthotics, hearing aids, hearing devices, prescription eyeglasses, oxygen and oxygen equipment. Payment does not have to be made in whole or in part by any particular person to be eligible for this exemption. Purchases of home medical equipment and supplies by a provider of home health services or a provider of hospice services are eligible for this exemption if the purchases otherwise meet the requirements of this paragraph.

Sales of tangible personal property or services to Mississippi Blood Services.

(i) Subject to the provisions of this paragraph (ff), retail sales of firearms, ammunition and hunting supplies if sold during the annual Mississippi Second Amendment Weekend holiday beginning at 12:01 a.m. on the last Friday in August and ending at 12:00 midnight the following Sunday. For the purposes of this paragraph (ff), “hunting supplies” means tangible personal property used for hunting, including, and limited to, archery equipment, firearm and archery cases, firearm and archery accessories, hearing protection, holsters, belts and slings. Hunting supplies does not include animals used for hunting.

This paragraph (ff) shall apply only if one or more of the following occur:

1. Title to and/or possession of an eligible item is transferred from a seller to a purchaser; and/or

2. A purchaser orders and pays for an eligible item and the seller accepts the order for immediate shipment, even if delivery is made after the time period provided in subparagraph (i) of this paragraph (ff), provided that the purchaser has not requested or caused the delay in shipment.

Sales of nonperishable food items to charitable organizations that are exempt from federal income taxation under Section 501(c) (3) of the Internal Revenue Code and operate a food bank or food pantry or food lines.

Sales of tangible personal property or services to The United Way of the Pine Belt Region, Inc.

Sales of tangible personal property or services to the Mississippi Children’s Museum or any subsidiary or affiliate thereof operating a satellite or branch museum within this state.

Sales of tangible personal property or services to the Jackson Zoological Park.

Sales of tangible personal property or services to the Hattiesburg Zoo.

Gross proceeds from sales of food, merchandise or other concessions at an event held solely for religious or charitable purposes at livestock facilities, agriculture facilities or other facilities constructed, renovated or expanded with funds for the grant program authorized under Section 18, Chapter 530, Laws of 1995.

Sales of tangible personal property and services to the Diabetes Foundation of Mississippi and the Mississippi Chapter of the Juvenile Diabetes Research Foundation.

Sales of potting soil, mulch, or other soil amendments used in growing ornamental plants which bear no fruit of commercial value when sold to commercial plant nurseries that operate exclusively at wholesale and where no retail sales can be made.

Sales of tangible personal property or services to the University of Mississippi Medical Center Research Development Foundation.

Sales of tangible personal property or services to Keep Mississippi Beautiful, Inc., and all affiliates of Keep Mississippi Beautiful, Inc.

Sales of tangible personal property or services to the Friends of Children’s Hospital.

Sales of tangible personal property or services to the Pinecrest Weekend Snackpacks for Kids located in Corinth, Mississippi.

Sales of hearing aids when ordered or prescribed by a licensed physician, audiologist or hearing aid specialist for the medical purposes of a patient.

Sales exempt under the Facilitating Business Rapid Response to State Declared Disasters Act of 2015 (Sections 27-113-1 through 27-113-9).

HISTORY: Laws, 1978, ch. 347, § 8; Laws, 1979, ch. 302, § 9; Laws, 1980, ch. 536, § 1; Laws, 1984, ch. 452, § 1; Laws, 1985, ch. 439; Laws, 1985, ch. 516, § 4; Laws, 1987, ch. 322, § 27; Laws, 1987, ch. 454, § 3; Laws, 1993, ch. 548, § 13; Laws, 1995, ch. 542, § 1; Laws, 2004, ch. 494, § 2; Laws, 2006, ch. 536, § 1; Laws, 2009, ch. 480, § 1; Laws, 2013, ch. 498, § 2; Laws, 2014, ch. 475, § 1; Laws, 2014, ch. 529, § 2; Laws, 2014, ch. 530, § 43; Laws, 2015, ch. 420, § 14; Laws, 2015, ch. 439, § 1; Laws, 2016, ch. 485, § 1, eff from and after July 1, 2016.

Joint Legislative Committee Note —

Section 1 of Chapter 475, Laws of 2014, effective from and after July 1, 2014 (approved April 2, 2014), amended this section. Section 2 of Chapter 529, Laws of 2014, effective from and after July 1, 2014 (approved April 23, 2014), and Section 43 of Chapter 530, Laws of 2014, effective from and after July 1, 2014 (approved April 24, 2014), also amended this section. As set out above, this section reflects the language of Section 43 of Chapter 530, Laws of 2014, which contains language that specifically provides that it supersedes §27-65-111 as amended by Chapter 475, Laws of 2014 and by Chapter 529, Laws of 2014.

Section 14 of ch. 420, Laws of 2015, effective upon passage (approved March 29, 2015), amended this section. Section 1 of ch. 439, Laws of 2015, effective from and after July 1, 2015 (approved April 13, 2015), also amended this section. As set out above, this section reflects the language of both amendments pursuant to Section 1-1-109 which gives the Joint Legislative Committee on Compilation, Revision, and Publication of Legislation authority to integrate amendments so that all versions of the same code section enacted within the same legislative session may become effective. The Joint Committee on Compilation, Revision, and Publication of Legislation ratified the integration of these amendments as consistent with the legislative intent at the August 17, 2015, meeting of the Committee.

Editor’s Notes —

Section 27-65-15, referred to in the second paragraph, was repealed by Laws of 2006, ch. 458, § 1, effective from and after July 1, 2006.

Sections 41-7-123 through 41-7-127 referred to in (a) were repealed by Laws of 1979, ch. 451, § 26, effective from and after July 1, 1979.

Laws of 2014, ch. 529, § 1, effective July 1, 2014, provides:

“SECTION 1. This act shall be known and may be cited as the ‘Jessica Sibley Upshaw Food Bank and Food Pantry Sales Tax Relief Act.’ ”

Laws of 2014, ch. 530, § 47, provides:

“SECTION 47. Section 46 of this act shall take effect and be in force from and after January 1, 2014, Section 39 of this act shall take effect and be in force from and after its passage [approved April 24, 2014], and the remainder of this act shall take effect and be in force from and after July 1, 2014.”

Amendment Notes —

The 2004 amendment in (h) inserted “(h)” following “paragraph” twice and substituted “paragraph (h)” for “subsection” three times; and added (y).

The 2006 amendment added (z) and (aa).

The 2009 amendment added (bb).

The 2013 amendment substituted “Department of Revenue” for “State Tax Commission” in the last paragraph of (bb); and added (cc) through (ee).

The first 2014 amendment (ch. 475) added (ff).

The second 2014 amendment (ch. 529) inserted “National Association of Junior Auxiliaries, Inc., and” following “property or services to” in (s), and added (ff) through (oo).

The third 2014 amendment (ch. 530) inserted “National Association of Junior Auxiliaries, Inc., and” following “property or services to” in (s), and added (ff) through (nn).

The first 2015 amendment (ch. 420), effective from and after passage (approved March 29, 2015), added (tt).

The second 2015 amendment (ch. 439), effective July 1, 2015, added (oo) through (ss).

The 2016 amendment rewrote (dd), which read: “Sales of durable medical equipment and home medical supplies when ordered or prescribed by a licensed physician for medical purposes of a patient. As used in this paragraph (dd), ‘durable medical equipment’ means equipment, including repair and replacement parts for the equipment, which: (i) Can withstand repeated use; (ii) Is primarily and customarily used to serve a medical purpose; (iii) Generally is not useful to a person in the absence of illness or injury; and (iv) Is not worn in or on the body”; substituted “last Friday in August” for “first Friday in September” in (ff)(i); and added “or any subsidiary…within this state” at the end of (ii).

Cross References —

Legislative intent in regard to the codification of sections of Chapter 347, Laws 1978, and as to the effect of said chapter on actions taken pursuant to prior law, see the Editor’s Note to §27-65-101.

Tax upon sale or use of motor vehicles, see §27-65-201.

Tribal tax by Mississippi Band of Choctaw Indians, see §§27-65-211 through27-65-221.

Use tax exemptions, see §27-67-7.

Exemptions from salesmen’s tax, see §27-67-507.

Purchase of tangible personal property or services by private company with proceeds of bonds issued under Mississippi Business Investment Act exempt from sales tax, see §57-61-14.

Federal Aspects—

Provisions of Section 501(c)(3) of the Internal Revenue Code of 1954, see 26 USCS § 501(c)(3).

Organizations exempt from federal income taxation, see 26 USCS § 501.

Exempt organizations, see RIA Tax Coordinator 2d, ¶ D-5400 et seq.

RESEARCH REFERENCES

ALR.

Sale or use tax as within tax exemption provisions of statutes other than those imposing such taxes. 1 A.L.R.2d 465.

Sales and use taxes: exemption of casual, isolated, or occasional sales. 42 A.L.R.3d 292.

Exemption of religious organization from sales or use tax. 54 A.L.R.3d 1204.

Cable television equipment or services as subject to sales or use tax. 5 A.L.R.4th 754.

Eyeglasses or other optical accessories as subject to sales or use tax. 14 A.L.R.4th 1370.

What constitutes newspapers, magazines, periodicals, or the like, under sales or use tax law exemption. 25 A.L.R.4th 750.

Sales and use tax exemption for medical supplies. 30 A.L.R.5th 494.

Exemption of charitable or educational organization from sales or use tax. 69 A.L.R.5th 477.

Am. Jur.

68 Am. Jur. 2d, Sales and Use Taxes §§ 110 et seq.

28 Am. Jur. Proof of Facts 3d 87, Proof of Unsuitable and Unauthorized Trading by Securities Brokers.

CJS.

15 C.J.S., Commerce §§ 111-117, 125-128.

Lawyers’ Edition.

Tax legislation as violating Federal Constitution’s First Amendment – Supreme Court cases. 103 L. Ed. 2d 951.

JUDICIAL DECISIONS

1. In general.

2.-5. [Reserved for future use.]

6. Under former §27-65-29.

1. In general.

An enteral feeding system sold to nursing homes did not fall within the definition of “medicines” specifically exempted from sales tax by §27-65-111(h). Mississippi State Tax Comm'n v. Medical Devices, Inc., 624 So. 2d 987, 1993 Miss. LEXIS 419 (Miss. 1993).

2.-5. [Reserved for future use.]

6. Under former § 27-65-29.

An incorporated construction company, the directors of which were all members of the Mississippi Band of Choctaw Indians, was not entitled to the exemption from the sales tax provided to the Band by this section [Code 1972, §27-65-29]. United States v. State Tax Com., 535 F.2d 300, 1976 U.S. App. LEXIS 7967 (5th Cir. Miss. 1976).

An asserted tax exemption is to be construed strictly against the one who asserts a claim of exemption, and the language of this section [Code 1942, § 10116] must be construed most favorably to the taxing power, with the claimant having the burden of showing clearly his right to the exemption. Fuel Services, Inc. v. Rhoden, 245 So. 2d 600, 1971 Miss. LEXIS 1380 (Miss. 1971).

Seismographic exploratory vessels specially constructed for the sole purpose of doing geophysical work, which could be used for no other purpose without extensive overhauling, were not engaged in the interstate transportation business within the exemption under the statute imposing a sales tax, and the sales of petroleum products to such vessels were subject to sales tax. Fuel Services, Inc. v. Rhoden, 245 So. 2d 600, 1971 Miss. LEXIS 1380 (Miss. 1971).

Section 514 of the Soldiers’ and Sailors’ Civil Relief Act does not exempt servicemen from sales and use taxes imposed by states in which they are stationed, but of which they are neither residents nor domiciliaries. Sullivan v. United States, 395 U.S. 169, 89 S. Ct. 1648, 23 L. Ed. 2d 182, 1969 U.S. LEXIS 1512 (U.S. 1969).

§ 27-65-111. Exemptions; others [Effective July 1, 2019].

The exemptions from the provisions of this chapter which are not industrial, agricultural or governmental, or which do not relate to utilities or taxes, or which are not properly classified as one (1) of the exemption classifications of this chapter, shall be confined to persons or property exempted by this section or by the Constitution of the United States or the State of Mississippi. No exemptions as now provided by any other section, except the classified exemption sections of this chapter set forth herein, shall be valid as against the tax herein levied. Any subsequent exemption from the tax levied hereunder, except as indicated above, shall be provided by amendments to this section.

No exemption provided in this section shall apply to taxes levied by Section 27-65-15 or 27-65-21, Mississippi Code of 1972.

The tax levied by this chapter shall not apply to the following:

Sales of tangible personal property and services to hospitals or infirmaries owned and operated by a corporation or association in which no part of the net earnings inures to the benefit of any private shareholder, group or individual, and which are subject to and governed by Sections 41-7-123 through 41-7-127.

Only sales of tangible personal property or services which are ordinary and necessary to the operation of such hospitals and infirmaries are exempted from tax.

Sales of daily or weekly newspapers, and periodicals or publications of scientific, literary or educational organizations exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code of 1954, as it exists as of March 31, 1975, and subscription sales of all magazines.

Sales of coffins, caskets and other materials used in the preparation of human bodies for burial.

Sales of tangible personal property for immediate export to a foreign country.

Sales of tangible personal property to an orphanage, old men’s or ladies’ home, supported wholly or in part by a religious denomination, fraternal nonprofit organization or other nonprofit organization.

Sales of tangible personal property, labor or services taxable under Sections 27-65-17, 27-65-19 and 27-65-23, to a YMCA, YWCA, a Boys’ or Girls’ Club owned and operated by a corporation or association in which no part of the net earnings inures to the benefit of any private shareholder, group or individual.

Sales to elementary and secondary grade schools, junior and senior colleges owned and operated by a corporation or association in which no part of the net earnings inures to the benefit of any private shareholder, group or individual, and which are exempt from state income taxation, provided that this exemption does not apply to sales of property or services which are not to be used in the ordinary operation of the school, or which are to be resold to the students or the public.

The gross proceeds of retail sales and the use or consumption in this state of drugs and medicines:

Prescribed for the treatment of a human being by a person authorized to prescribe the medicines, and dispensed or prescription filled by a registered pharmacist in accordance with law; or

Furnished by a licensed physician, surgeon, dentist or podiatrist to his own patient for treatment of the patient; or

Furnished by a hospital for treatment of any person pursuant to the order of a licensed physician, surgeon, dentist or podiatrist; or

Sold to a licensed physician, surgeon, podiatrist, dentist or hospital for the treatment of a human being; or

Sold to this state or any political subdivision or municipal corporation thereof, for use in the treatment of a human being or furnished for the treatment of a human being by a medical facility or clinic maintained by this state or any political subdivision or municipal corporation thereof.

“Medicines,” as used in this paragraph (h), shall mean and include any substance or preparation intended for use by external or internal application to the human body in the diagnosis, cure, mitigation, treatment or prevention of disease and which is commonly recognized as a substance or preparation intended for such use; provided that “medicines” do not include any auditory, prosthetic, ophthalmic or ocular device or appliance, any dentures or parts thereof or any artificial limbs or their replacement parts, articles which are in the nature of splints, bandages, pads, compresses, supports, dressings, instruments, apparatus, contrivances, appliances, devices or other mechanical, electronic, optical or physical equipment or article or the component parts and accessories thereof, or any alcoholic beverage or any other drug or medicine not commonly referred to as a prescription drug.

Notwithstanding the preceding sentence of this paragraph (h), “medicines” as used in this paragraph (h), shall mean and include sutures, whether or not permanently implanted, bone screws, bone pins, pacemakers and other articles permanently implanted in the human body to assist the functioning of any natural organ, artery, vein or limb and which remain or dissolve in the body.

“Hospital,” as used in this paragraph (h), shall have the meaning ascribed to it in Section 41-9-3, Mississippi Code of 1972.

Insulin furnished by a registered pharmacist to a person for treatment of diabetes as directed by a physician shall be deemed to be dispensed on prescription within the meaning of this paragraph (h).

Retail sales of automobiles, trucks and truck-tractors if exported from this state within forty-eight (48) hours and registered and first used in another state.

Sales of tangible personal property or services to the Salvation Army and the Muscular Dystrophy Association, Inc.

From July 1, 1985, through December 31, 1992, retail sales of “alcohol blended fuel” as such term is defined in Section 75-55-5. The gasoline-alcohol blend or the straight alcohol eligible for this exemption shall not contain alcohol distilled outside the State of Mississippi.

Sales of tangible personal property or services to the Institute for Technology Development.

The gross proceeds of retail sales of food and drink for human consumption made through vending machines serviced by full line vendors from and not connected with other taxable businesses.

The gross proceeds of sales of motor fuel.

Retail sales of food for human consumption purchased with food stamps issued by the United States Department of Agriculture, or other federal agency, from and after October 1, 1987, or from and after the expiration of any waiver granted pursuant to federal law, the effect of which waiver is to permit the collection by the state of tax on such retail sales of food for human consumption purchased with food stamps.

Sales of cookies for human consumption by the Girl Scouts of America no part of the net earnings from which sales inures to the benefit of any private group or individual.

Gifts or sales of tangible personal property or services to public or private nonprofit museums of art.

Sales of tangible personal property or services to alumni associations of state-supported colleges or universities.

Sales of tangible personal property or services to National Association of Junior Auxiliaries, Inc., and chapters of the National Association of Junior Auxiliaries, Inc.

Sales of tangible personal property or services to domestic violence shelters which qualify for state funding under Sections 93-21-101 through 93-21-113.

Sales of tangible personal property or services to the National Multiple Sclerosis Society, Mississippi Chapter.

Retail sales of food for human consumption purchased with food instruments issued the Mississippi Band of Choctaw Indians under the Women, Infants and Children Program (WIC) funded by the United States Department of Agriculture.

Sales of tangible personal property or services to a private company, as defined in Section 57-61-5, which is making such purchases with proceeds of bonds issued under Section 57-61-1 et seq., the Mississippi Business Investment Act.

The gross collections from the operation of self-service, coin-operated car washing equipment and sales of the service of washing motor vehicles with portable high-pressure washing equipment on the premises of the customer.

Sales of tangible personal property or services to the Mississippi Technology Alliance.

Sales of tangible personal property to nonprofit organizations that provide foster care, adoption services and temporary housing for unwed mothers and their children if the organization is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code.

Sales of tangible personal property to nonprofit organizations that provide residential rehabilitation for persons with alcohol and drug dependencies if the organization is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code.

(i) Retail sales of an article of clothing or footwear designed to be worn on or about the human body and retail sales of school supplies if the sales price of the article of clothing or footwear or school supply is less than One Hundred Dollars ($100.00) and the sale takes place during a period beginning at 12:01 a.m. on the last Friday in July and ending at 12:00 midnight the following Saturday. This paragraph (bb) shall not apply to:

1. Accessories including jewelry, handbags, luggage, umbrellas, wallets, watches, briefcases, garment bags and similar items carried on or about the human body, without regard to whether worn on the body in a manner characteristic of clothing;

2. The rental of clothing or footwear; and

3. Skis, swim fins, roller blades, skates and similar items worn on the foot.

For purposes of this paragraph (bb), “school supplies” means items that are commonly used by a student in a course of study. The following is an all-inclusive list:

1. Backpacks;

2. Binder pockets;

3. Binders;

4. Blackboard chalk;

5. Book bags;

6. Calculators;

7. Cellophane tape;

8. Clays and glazes;

9. Compasses;

10. Composition books;

11. Crayons;

12. Dictionaries and thesauruses;

13. Dividers;

14. Erasers;

15. Folders: expandable, pocket, plastic and manila;

16. Glue, paste and paste sticks;

17. Highlighters;

18. Index card boxes;

19. Index cards;

20. Legal pads;

21. Lunch boxes;

22. Markers;

23. Notebooks;

24. Paintbrushes for artwork;

25. Paints: acrylic, tempera and oil;

26. Paper: loose-leaf ruled notebook paper, copy paper, graph paper, tracing paper, manila paper, colored paper, poster board and construction paper;

27. Pencil boxes and other school supply boxes;

28. Pencil sharpeners;

29. Pencils;

30. Pens;

31. Protractors;

32. Reference books;

33. Reference maps and globes;

34. Rulers;

35. Scissors;

36. Sheet music;

37. Sketch and drawing pads;

38. Textbooks;

39. Watercolors;

40. Workbooks; and

41. Writing tablets.

From and after January 1, 2010, the governing authorities of a municipality, for retail sales occurring within the corporate limits of the municipality, may suspend the application of the exemption provided for in this paragraph (bb) by adoption of a resolution to that effect stating the date upon which the suspension shall take effect. A certified copy of the resolution shall be furnished to the Department of Revenue at least ninety (90) days prior to the date upon which the municipality desires such suspension to take effect.

The gross proceeds of sales of tangible personal property made for the sole purpose of raising funds for a school or an organization affiliated with a school.

As used in this paragraph (cc), “school” means any public or private school that teaches courses of instruction to students in any grade from kindergarten through Grade 12.

Sales of durable medical equipment and home medical supplies when ordered or prescribed by a licensed physician for medical purposes of a patient. As used in this paragraph (dd), “durable medical equipment” and “home medical supplies” mean equipment, including repair and replacement parts for the equipment or supplies listed under Title XVIII of the Social Security Act or under the state plan for medical assistance under Title XIX of the Social Security Act, prosthetics, orthotics, hearing aids, hearing devices, prescription eyeglasses, oxygen and oxygen equipment. Payment does not have to be made, in whole or in part, by any particular person to be eligible for this exemption. Purchases of home medical equipment and supplies by a provider of home health services or a provider of hospice services are eligible for this exemption if the purchases otherwise meet the requirements of this paragraph.

Sales of tangible personal property or services to Mississippi Blood Services.

(i) Subject to the provisions of this paragraph (ff), retail sales of firearms, ammunition and hunting supplies if sold during the annual Mississippi Second Amendment Weekend holiday beginning at 12:01 a.m. on the last Friday in August and ending at 12:00 midnight the following Sunday. For the purposes of this paragraph (ff), “hunting supplies” means tangible personal property used for hunting, including, and limited to, archery equipment, firearm and archery cases, firearm and archery accessories, hearing protection, holsters, belts and slings. Hunting supplies does not include animals used for hunting.

This paragraph (ff) shall apply only if one or more of the following occur:

1. Title to and/or possession of an eligible item is transferred from a seller to a purchaser; and/or

2. A purchaser orders and pays for an eligible item and the seller accepts the order for immediate shipment, even if delivery is made after the time period provided in subparagraph (i) of this paragraph (ff), provided that the purchaser has not requested or caused the delay in shipment.

Sales of nonperishable food items to charitable organizations that are exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code and operate a food bank or food pantry or food lines.

Sales of tangible personal property or services to the United Way of the Pine Belt Region, Inc.

Sales of tangible personal property or services to the Mississippi Children’s Museum or any subsidiary or affiliate thereof operating a satellite or branch museum within this state.

Sales of tangible personal property or services to the Jackson Zoological Park.

Sales of tangible personal property or services to the Hattiesburg Zoo.

Gross proceeds from sales of food, merchandise or other concessions at an event held solely for religious or charitable purposes at livestock facilities, agriculture facilities or other facilities constructed, renovated or expanded with funds for the grant program authorized under Section 18, Chapter 530, Laws of 1995.

Sales of tangible personal property and services to the Diabetes Foundation of Mississippi and the Mississippi Chapter of the Juvenile Diabetes Research Foundation.

Sales of potting soil, mulch, or other soil amendments used in growing ornamental plants which bear no fruit of commercial value when sold to commercial plant nurseries that operate exclusively at wholesale and where no retail sales can be made.

Sales of tangible personal property or services to the University of Mississippi Medical Center Research Development Foundation.

Sales of tangible personal property or services to Keep Mississippi Beautiful, Inc., and all affiliates of Keep Mississippi Beautiful, Inc.

Sales of tangible personal property or services to the Friends of Children’s Hospital.

Sales of tangible personal property or services to the Pinecrest Weekend Snackpacks for Kids located in Corinth, Mississippi.

Sales of hearing aids when ordered or prescribed by a licensed physician, audiologist or hearing aid specialist for the medical purposes of a patient.

Sales exempt under the Facilitating Business Rapid Response to State Declared Disasters Act of 2015 (Sections 27-113-1 through 27-113-9).

Sales of tangible personal property or services to the Junior League of Jackson.

Sales of tangible personal property or services to the Mississippi’s Toughest Kids Foundation for use in the construction, furnishing and equipping of buildings and related facilities and infrastructure at Camp Kamassa in Copiah County, Mississippi. This paragraph (vv) shall stand repealed on July 1, 2022.

Sales of tangible personal property or services to MS Gulf Coast Buddy Sports, Inc.

Sales of tangible personal property or services to Biloxi Lions, Inc.

Sales of tangible personal property or services to Lions Sight Foundation of Mississippi, Inc.

Sales of tangible personal property and services to the Goldring/Woldenberg Institute of Southern Jewish Life (ISJL).

HISTORY: Laws, 1978, ch. 347, § 8; Laws, 1979, ch. 302, § 9; Laws, 1980, ch. 536, § 1; Laws, 1984, ch. 452, § 1; Laws, 1985, ch. 439; Laws, 1985, ch. 516, § 4; Laws, 1987, ch. 322, § 27; Laws, 1987, ch. 454, § 3; Laws, 1993, ch. 548, § 13; Laws, 1995, ch. 542, § 1; Laws, 2004, ch. 494, § 2; Laws, 2006, ch. 536, § 1; Laws, 2009, ch. 480, § 1; Laws, 2013, ch. 498, § 2; Laws, 2014, ch. 475, § 1; Laws, 2014, ch. 529, § 2; Laws, 2014, ch. 530, § 43; Laws, 2015, ch. 420, § 14; Laws, 2015, ch. 439, § 1; Laws, 2016, ch. 485, § 1, eff from and after July 1, 2016; Laws, 2019, ch. 478, § 1, eff from and after July 1, 2019.

Tax on Sale of Motor Vehicle by Individual

§ 27-65-201. Tax upon sale or use of motor vehicles [Effective until July 1, 2019].

  1. For the purposes of this section, unless the context otherwise requires, the term “motor vehicle” means a motor vehicle required to be registered or licensed by the county tax collectors pursuant to Section 27-19-43.
  2. Upon every person, firm or corporation purchasing other than at wholesale within this state any motor vehicle required to be registered or licensed with the tax collector of any county in this state from any person, firm or corporation which is not a licensed dealer engaged in selling motor vehicles, there shall be levied and collected a sales tax at the rate of five percent (5%) of the true value of the motor vehicle as calculated by using the most current official motor vehicle assessment schedule supplied by the State Tax Commission.
  3. Upon every person, firm or corporation purchasing other than at wholesale outside the state any motor vehicle required to be registered or licensed with the tax collector of any county in this state from any person, firm or corporation which is not a licensed dealer engaged in selling motor vehicles, for use, storage or other consumption within this state there is levied a use tax at the rate of five percent (5%) of the true value of the motor vehicle as calculated by using the most current official motor vehicle assessment schedule supplied by the State Tax Commission.
  4. Where any motor vehicle is taken in trade as a credit or part payment on the sale of a motor vehicle taxable under this section, the tax levied by this section shall be paid on the net difference, that is, the true value of the motor vehicle sold less the credit for the motor vehicle taken in trade.
  5. The tax levied by this section shall be collected by the tax collector at the time of, and as a prerequisite to, the registration of or licensing of any such motor vehicle. The tax collector shall give to the person registering the vehicle a receipt in a form prescribed and furnished by the State Tax Commission for the amount of tax collected.
  6. County tax collectors shall be liable for the tax they are required to collect, and taxes which are in fact collected, under this section and failure to properly collect or maintain proper records shall not relieve them of liability for payment to the State Tax Commission. Deficiencies in collection or payment shall be assessed against the tax collector, or his successor, in the same manner and subject to the same penalties and provisions for appeal as are deficiencies assessed against taxpayers under Chapter 65, Title 27, Mississippi Code of 1972.

    Each tax collector of the several counties shall, on or before the twentieth day of each month, file a report with and pay to the State Tax Commission all funds collected under the provisions of this section, less a commission of three percent (3%) which shall be retained by the tax collector as a commission for collecting such tax, and such commission shall be deposited in the county general fund. The report required to be filed shall cover all collections made during the calendar month next preceding the date on which the report is due and filed.

    Any error in the report and remittance to the State Tax Commission may be adjusted on a subsequent report. If the error was in the collection by the tax collector, it shall be adjusted through the tax collector with the taxpayer before credit is allowed by the State Tax Commission.

    All information relating to the collection of this tax by tax collectors and such records as the State Tax Commission may require shall be preserved in the tax collector’s office for a period of three (3) years for audit by the State Tax Commission.

  7. The tax levied by this section shall not apply to the following:
    1. Transfers of legal ownership of motor vehicles currently registered or licensed in the transferor’s name between husband and wife, parent and child, or grandparents and grandchildren, unless the transferor is a licensed dealer of motor vehicles and the transfer of the motor vehicle is made in the regular course of business.
    2. Transfers of legal ownership of motor vehicles pursuant to a will or pursuant to any law providing for the distribution of the property of one dying intestate.
    3. Transfers of legal ownership of motor vehicles ten (10) or more years after the date of the manufacture of such vehicle.

HISTORY: Laws, 1985, ch. 351, § 27; Laws, 1986, ch. 318; Laws, 2005, ch. 487, § 1; Laws, 2009, ch. 562, § 5, eff from and after July 1, 2009.

Editor’s Notes —

Laws of 2009, ch. 562, § 6, as amended by Laws of 2009, 2nd Ex Sess, ch. 89, § 1, provides as follows:

“SECTION 6. Sections 1 and 2 of this act shall take effect and be in force from and after May 15, 2009. Sections 3, 4 and 5 of this act shall take effect and be in force from and after July 1, 2009, if a bill appropriating not less than $27,000,000.00 for fiscal year 2010 to the Motor Vehicle Ad Valorem Tax Reduction Fund is enacted into law.”

Section 21 of Senate Bill No. 2045, Laws of 2009, 2nd Ex Sess, effective July 1, 2009, transferred $27,000,000.00 of the amount appropriated to the Tax Commission to the Motor Vehicle Ad Valorem Tax Reduction Fund, meeting the condition in the effective date of Section 6 of ch. 562, Laws of 2009.

Amendment Notes —

The 2005 amendment substituted “five percent (5%)” for “three percent (3%)” in (2) and (3); and inserted “currently registered or licensed in the transferor’s name” following “ownership of motor vehicles” in (7)(a).

The 2009 amendment deleted the former last sentence of the second paragraph of (6), which read: “All funds remitted to the State Tax Commission shall be deposited to the credit of the State General Fund.”

Cross References —

Duties of county tax collectors, generally, see §§27-1-5,27-1-7,27-1-13.

Tax upon sale of tangible personal property, generally, see §27-65-17.

Seller’s duty to collect tax, see §27-65-31.

Sales tax revenue collected under the provisions of this section to be deposited into the Motor Vehicle Ad Valorem Tax Reduction Fund established in §27-51-105, see §27-65-75.

Penalties for failure to comply with chapter, see §27-65-85.

Exemption from tax on motor vehicles those sold at retail and exported from Mississippi within 48 hours and registered and first used in another state, see §27-65-111.

OPINIONS OF THE ATTORNEY GENERAL

A tax collector must charge sales tax to retitle a vehicle regardless of whether any consideration is paid or whether a tag is purchased. Bolen, May 16, 2002, A.G. Op. #02-0256.

RESEARCH REFERENCES

ALR.

Sales and use taxes: exemption of casual, isolated, or occasional sales. 42 A.L.R.3d 292.

Sales or use tax on motor vehicle purchased out of state. 45 A.L.R.3d 1270.

Sales and use taxes on leased tangible personal property. 2 A.L.R.4th 859.

Am. Jur.

68 Am. Jur. 2d, Sales and Use Taxes §§ 199 et seq.

CJS.

60 C.J.S. Motor Vehicles § 136(1).

Lawyers’ Edition.

Validity of provision in tax statute requiring one person to collect tax imposed upon another. 4 L. Ed. 2d 1974.

JUDICIAL DECISIONS

1. Transfer to trust.

The transfer of title to an individual’s automobile, which is to remain in his use and possession, from his own name to that of a revocable trust, for which he is both creator and trustee, is not subject to state sales tax pursuant to the statute. Mississippi State Tax Comm'n v. Oscar E. Austin Trust, 719 So. 2d 1172, 1998 Miss. LEXIS 381 (Miss. 1998).

§ 27-65-201. Tax upon sale or use of motor vehicles [Effective July 1, 2019].

  1. For the purposes of this section, unless the context otherwise requires, the term “motor vehicle” means a motor vehicle required to be registered or licensed by the county tax collectors pursuant to Section 27-19-43.
  2. Upon every person, firm or corporation purchasing other than at wholesale within this state any motor vehicle required to be registered or licensed with the tax collector of any county in this state from any person, firm or corporation which is not a licensed dealer engaged in selling motor vehicles, there shall be levied and collected a sales tax at the rate of five percent (5%) of the true value of the motor vehicle as calculated by using the most current official motor vehicle assessment schedule supplied by the Department of Revenue.
  3. Upon every person, firm or corporation purchasing other than at wholesale outside the state any motor vehicle required to be registered or licensed with the tax collector of any county in this state from any person, firm or corporation which is not a licensed dealer engaged in selling motor vehicles, for use, storage or other consumption within this state there is levied a use tax at the rate of five percent (5%) of the true value of the motor vehicle as calculated by using the most current official motor vehicle assessment schedule supplied by the Department of Revenue.
  4. Where any motor vehicle is taken in trade as a credit or part payment on the sale of a motor vehicle taxable under this section, the tax levied by this section shall be paid on the net difference, that is, the true value of the motor vehicle sold less the credit for the motor vehicle taken in trade.
  5. The tax levied by this section shall be collected by the tax collector at the time of, and as a prerequisite to, the registration of or licensing of any such motor vehicle. The tax collector shall give to the person registering the vehicle a receipt in a form prescribed and furnished by the Department of Revenue for the amount of tax collected.
  6. County tax collectors shall be liable for the tax they are required to collect, and taxes which are in fact collected, under this section and failure to properly collect or maintain proper records shall not relieve them of liability for payment to the Department of Revenue. Deficiencies in collection or payment shall be assessed against the tax collector, or his successor, in the same manner and subject to the same penalties and provisions for appeal as are deficiencies assessed against taxpayers under Chapter 65, Title 27, Mississippi Code of 1972.

    Each tax collector of the several counties shall, on or before the twentieth day of each month, file a report with and pay to the Department of Revenue all funds collected under the provisions of this section, less a commission of three percent (3%) which shall be retained by the tax collector as a commission for collecting such tax, and such commission shall be deposited in the county general fund. The report required to be filed shall cover all collections made during the calendar month next preceding the date on which the report is due and filed.

    Any error in the report and remittance to the Department of Revenue may be adjusted on a subsequent report. If the error was in the collection by the tax collector, it shall be adjusted through the tax collector with the taxpayer before credit is allowed by the Department of Revenue.

    All information relating to the collection of this tax by tax collectors and such records as the Department of Revenue may require shall be preserved in the tax collector’s office for a period of three (3) years for audit by the Department of Revenue.

  7. The tax levied by this section shall not apply to the following:
    1. Transfers of legal ownership of motor vehicles currently registered or licensed in the transferor’s name between husband and wife, parent and child, or grandparents and grandchildren, unless the transferor is a licensed dealer of motor vehicles and the transfer of the motor vehicle is made in the regular course of business.
    2. Transfers of legal ownership of motor vehicles pursuant to a will or pursuant to any law providing for the distribution of the property of one dying intestate.
    3. Transfers of legal ownership of motor vehicles ten (10) or more years after the date of the manufacture of such vehicle.
    4. Transfers of legal ownership of motor vehicles between siblings, unless the transferor is a licensed dealer of motor vehicles and the transfer of the motor vehicle is made in the regular course of business.

HISTORY: Laws, 1985, ch. 351, § 27; Laws, 1986, ch. 318; Laws, 2005, ch. 487, § 1; Laws, 2009, ch. 562, § 5, eff from and after July 1, 2009; Laws, 2019, ch. 389, § 1, eff from and after July 1, 2019.

Tribal Tax by Mississippi Band of Choctaw Indians

§ 27-65-211. Definitions.

As used in Sections 27-65-211 through 27-65-221, the following terms shall have the following meanings, unless the context clearly indicates a different meaning:

“Reservation lands” mean those defined as Indian country under the provisions of 18 U.S.C. 1151(a) or (b).

“Tribal tax” means any tax imposed by the Mississippi Band of Choctaw Indians on persons subject to the band’s taxing powers.

HISTORY: Laws, 1986, ch. 322, § 1, eff from and after passage (approved March 13, 1986).

Federal Aspects—

Provisions of 18 USC § 1151(a) or (b), referred to in (a), see 18 USCS § 1151(a) or (b).

RESEARCH REFERENCES

Am. Jur.

41 Am. Jur. 2d, Indians

Native Americans §§ 46 et seq., 50 et seq., 152 et seq.

CJS.

42 C.J.S., Indians §§ 26, 27, 40 et seq., 57, 59 et seq., 76 et seq., 136, 140, 141 et seq.

§ 27-65-213. Legislative findings.

The Legislature finds that the public interest of both Indians and non-Indians is best served by close cooperation between the state government and the Mississippi Band of Choctaw Indians. The Legislature finds this cooperation to be especially important in the area of taxation. Accordingly, the Legislature hereby authorizes the State Tax Commission to enter into tax collection agreements with the Mississippi Band of Choctaw Indians.

HISTORY: Laws, 1986, ch. 322, § 2, eff from and after passage (approved March 13, 1986).

RESEARCH REFERENCES

Am. Jur.

41 Am. Jur. 2d, Indians

Native Americans §§ 46 et seq., 50 et seq., 152 et seq.

CJS.

42 C.J.S., Indians §§ 26, 27, 40 et seq., 57, 59 et seq., 76 et seq., 136, 140, 141 et seq.

§ 27-65-215. Exemption from sales or gross receipts tax.

The State of Mississippi hereby relinquishes any jurisdiction it may have to levy and collect within reservation lands the sales or gross receipts tax imposed by Chapter 65 of Title 27, Mississippi Code of 1972, as it applies to sales by merchants on reservation lands of the Mississippi Band of Choctaw Indians when such merchants are authorized to do business on the reservation lands and are paying tribal sales taxes to the Mississippi Band of Choctaw Indians.

HISTORY: Laws, 1986, ch. 322, § 3, eff from and after passage (approved March 13, 1986).

RESEARCH REFERENCES

ALR.

United States District Court jurisdiction of action brought by Indian tribe under 28 USCS § 1362. 65 A.L.R. Fed. 649.

Am. Jur.

41 Am. Jur. 2d, Indians

Native Americans §§ 46 et seq., 50 et seq., 152 et seq.

CJS.

42 C.J.S., Indians §§ 26, 27, 40 et seq., 57, 59 et seq., 76 et seq., 136, 140, 141 et seq.

§ 27-65-217. Entry into tax collection agreements.

The State Tax Commission may enter into tax collection agreements with the Mississippi Band of Choctaw Indians. These agreements may provide for the collection by the State Tax Commission for the Indian tribe of any tribal sales or gross receipts tax from reservation lands which are hereby authorized to be imposed subject to the provisions of Sections 27-65-211 through 27-65-221.

HISTORY: Laws, 1986, ch. 322, § 4, eff from and after passage (approved March 13, 1986).

RESEARCH REFERENCES

Am. Jur.

41 Am. Jur. 2d, Indians

Native Americans §§ 46 et seq., 50 et seq., 152 et seq.

14 Am. Jur. Pl & Pr Forms (Rev), Indians, Form 4.1 (complaint, petition, or declaration – by motor fuel dealer – to recover motor fuel taxes wrongfully assessed by state agency against sales on Indian reservation).

22 Am. Jur. Pl & Pr Forms (Rev), Sales and Use Taxes, Form 5.1 (complaint, petition or declaration – for declaratory relief from sales tax levy – taxes assessed on nontaxable transactions – motor fuel taxes wrongfully assessed by state agency against sales on Indian reservations).

22 Am. Jur. Pl & Pr Forms (Rev), State and Local Taxation, Form 402.1.1 (complaint, petition, or declaration – for declaratory relief from sales tax levy – motor fuel taxes wrongfully assessed by state agency against sales on Indian reservations).

CJS.

42 C.J.S., Indians §§ 26, 27, 40 et seq., 57, 59 et seq., 76 et seq., 136, 140, 141 et seq.

§ 27-65-219. Approval of tax collection agreements.

Any tax collection agreement entered into pursuant to Sections 27-65-211 through 27-65-221 shall be binding and effective only upon approval of the Tribal Chief of the Mississippi Band of Choctaw Indians, the Governor and the Attorney General of the State of Mississippi.

HISTORY: Laws, 1986, ch. 322, § 5, eff from and after passage (approved March 13, 1986).

RESEARCH REFERENCES

Am. Jur.

41 Am. Jur. 2d, Indians

Native Americans §§ 46 et seq., 50 et seq., 152 et seq.

CJS.

42 C.J.S., Indians §§ 26, 27, 40 et seq., 57, 59 et seq., 76 et seq., 136, 140, 141 et seq.

§ 27-65-221. Duration and renewal of tax collection agreements.

Any tax collection agreements between the State Tax Commission and the Mississippi Band of Choctaw Indians shall be for a term not to exceed ten (10) years; however, such agreements shall be renewable upon expiration by the mutual consent of the parties.

HISTORY: Laws, 1986, ch. 322, § 6, eff from and after passage (approved March 13, 1986).

RESEARCH REFERENCES

Am. Jur.

41 Am. Jur. 2d, Indians

Native Americans §§ 46 et seq., 50 et seq., 152 et seq.

CJS.

42 C.J.S., Indians §§ 26, 27, 40 et seq., 57, 59 et seq., 76 et seq., 136, 140, 141 et seq.

Tax on Rental of Motor Vehicles

§ 27-65-231. Additional tax on persons engaging in business of renting motor vehicles.

  1. In addition to the sales tax imposed in Section 27-65-23, Mississippi Code of 1972, there is hereby levied upon every person engaging or continuing in this state in the business of renting motor vehicles under rental agreements with a term of not more than thirty (30) continuous days each, a tax at the rate of six percent (6%) of the gross proceeds of such business derived from the rental of motor vehicles, except that motor vehicles with a gross vehicle weight exceeding ten thousand (10,000) pounds shall be excluded from the measure of this tax.
  2. All administrative provisions of the Mississippi Sales Tax Law, including those which fix damages, penalties and interest for nonpayment of taxes, failure to file returns, and for other noncompliance with the provisions of said chapter, and all other requirements and duties imposed upon taxpayers, shall apply to all persons liable for taxes under the provisions of this section, and the commission shall exercise all the power and authority and perform all the duties with respect to taxpayers under this section as are provided in said Sales Tax Law, except that in cases of conflict, then the provisions of this section shall control.
  3. On or before February 15 of each year, the proceeds of the tax imposed by this section on business rental activities shall be paid by the State Tax Commission to the county in which such proceeds were collected. Within seven (7) days after receipt of the tax proceeds, the county shall apportion and pay such tax proceeds as follows: The situs of the rental transactions from which tax proceeds were derived shall first be determined, and then the tax proceeds collected at a situs shall be distributed among the county, municipality and school district of the situs, as appropriate, in the same proportion and in the same manner that motor vehicle ad valorem taxes would be distributed among such taxing districts (based on their respective millage rates) if collected at the same time as the receipt of such proceeds and paid by a motor vehicle owner located at the same address as the situs of the rental transaction.
  4. The governing authorities of the counties, municipalities and school districts may expend the proceeds of such tax for any lawful purposes.
  5. The revenues received by counties and municipalities under subsection (3) of this section shall be deposited in the general fund of the counties and municipalities, and the revenues received by the school districts shall be deposited in any fund designated by the school district.
  6. The revenues received by counties, municipalities and school districts under subsection (3) of this section shall be included and considered as proceeds of ad valorem taxes for the purposes of the growth limitation on ad valorem taxes under Sections 27-39-321 and 27-39-305.
  7. The tax authorized herein shall be in addition to any other tax authorized by law to be levied on the business activities described in this section.

HISTORY: Laws, 1991, ch. 510, § 1; Laws, 1993, ch. 410, § 1, eff from and after July 1, 1993.

Cross References —

Exemption from ad valorem taxes, see §27-51-41.

Municipal Special Sales Tax

§ 27-65-241. Certain municipalities authorized to impose special sales tax on persons engaging in business in municipality; exemptions; voter approval required before levying tax; authorized use of tax proceeds; establishment of commission; expenditure of special tax revenue to be in accordance with master plan; establishment of master plan [Repealed effective July 1, 2035].

  1. As used in this section, the following terms shall have the meanings ascribed to them in this section unless otherwise clearly indicated by the context in which they are used:
    1. “Hotel” or “motel” means and includes a place of lodging that at any one time will accommodate transient guests on a daily or weekly basis and that is known to the trade as such. Such terms shall not include a place of lodging with ten (10) or less rental units.
    2. “Municipality” means any municipality in the State of Mississippi with a population of one hundred fifty thousand (150,000) or more according to the most recent federal decennial census.
    3. “Restaurant” means and includes all places where prepared food is sold and whose annual gross proceeds of sales or gross income for the preceding calendar year equals or exceeds One Hundred Thousand Dollars ($100,000.00). The term “restaurant” shall not include any nonprofit organization that is exempt from federal income taxation under Section 501(c) (3) of the Internal Revenue Code. For the purpose of calculating gross proceeds of sales or gross income, the sales or income of all establishments owned, operated or controlled by the same person, persons or corporation shall be aggregated.
    1. Subject to the provisions of this section, the governing authorities of a municipality may impose upon all persons as a privilege for engaging or continuing in business or doing business within such municipality, a special sales tax at the rate of not more than one percent (1%) of the gross proceeds of sales or gross income of the business, as the case may be, derived from any of the activities taxed at the rate of seven percent (7%) or more under the Mississippi Sales Tax Law, Section 27-65-1 et seq.
    2. The tax levied under this section shall apply to every person making sales of tangible personal property or services within the municipality but shall not apply to:
      1. Sales exempted by Sections 27-65-19, 27-65-101, 27-65-103, 27-65-105, 27-65-107, 27-65-109 and 27-65-111 of the Mississippi Sales Tax Law;
      2. Gross proceeds of sales or gross income of restaurants derived from the sale of food and beverages;
      3. Gross proceeds of sales or gross income of hotels and motels derived from the sale of hotel rooms and motel rooms for lodging purposes;
      4. Retail sales of food for human consumption not purchased with food stamps issued by the United States Department of Agriculture, or other federal agency, but which would be exempt under Section 27-65-111(o) from the taxes imposed by this chapter if the food items were purchased with food stamps;
      5. Gross income of businesses engaging or continuing in the business of TV cable systems, subscription TV services, and other similar activities, including, but not limited to, cable Internet services;
      6. Wholesale sales of food and drink for human consumption sold to full service vending machine operators; and
      7. Wholesale sales of light wine, beer and alcoholic beverages.
    1. Before any tax authorized under this section may be imposed, the governing authorities of the municipality shall adopt a resolution declaring its intention to levy the tax, setting forth the amount of the tax to be imposed, the purposes for which the revenue collected pursuant to the tax levy may be used and expended, the date upon which the tax shall become effective, the date upon which the tax shall be repealed, and calling for an election to be held on the question. The date of the election shall be set in the resolution. Notice of the election shall be published once each week for at least three (3) consecutive weeks in a newspaper published or having a general circulation in the municipality, with the first publication of the notice to be made not less than twenty-one (21) days before the date fixed in the resolution for the election and the last publication to be made not more than seven (7) days before the election. At the election, all qualified electors of the municipality may vote. The ballots used at the election shall have printed thereon a brief description of the sales tax, the amount of the sales tax levy, a description of the purposes for which the tax revenue may be used and expended and the words “FOR THE LOCAL SALES TAX” and “AGAINST THE LOCAL SALES TAX” and the voter shall vote by placing a cross (X) or check mark (Π) opposite his choice on the proposition. When the results of the election have been canvassed by the election commissioners of the municipality and certified by them to the governing authorities, it shall be the duty of such governing authorities to determine and adjudicate whether at least three-fifths (3/5) of the qualified electors who voted in the election voted in favor of the tax. If at least three-fifths (3/5) of the qualified electors who voted in the election voted in favor of the tax, the governing authorities shall adopt a resolution declaring the levy and collection of the tax provided in this section and shall set the first day of the second month following the date of such adoption as the effective date of the tax levy. A certified copy of this resolution, together with the result of the election, shall be furnished to the Department of Revenue not less than thirty (30) days before the effective date of the levy.
    2. A municipality shall not hold more than two (2) elections under this subsection.
  2. The revenue collected pursuant to the tax levy imposed under this section may be expended to pay the cost of road and street repair, reconstruction and resurfacing projects based on traffic patterns, need and usage, and to pay the costs of water, sewer and drainage projects in accordance with a master plan adopted by the commission established pursuant to subsection (7).
    1. The special sales tax authorized by this section shall be collected by the Department of Revenue, shall be accounted for separately from the amount of sales tax collected for the state in the municipality and shall be paid to the municipality. The Department of Revenue may retain one percent (1%) of the proceeds of such tax for the purpose of defraying the costs incurred by the department in the collection of the tax. Payments to the municipality shall be made by the Department of Revenue on or before the fifteenth day of the month following the month in which the tax was collected.
    2. The proceeds of the special sales tax shall be placed into a special municipal fund apart from the municipal general fund and any other funds of the municipality, and shall be expended by the municipality solely for the purposes authorized in subsection (4) of this section. The records reflecting the receipts and expenditures of the revenue from the special sales tax shall be audited annually by an independent certified public accountant. The accountant shall make a report of his findings to the governing authorities of the municipality and file a copy of his report with the Secretary of the Senate and the Clerk of the House of Representatives. The audit shall be made and completed as soon as practical after the close of the fiscal year of the municipality, and expenses of the audit shall be paid from the funds derived by the municipality pursuant to this section.
    3. All provisions of the Mississippi Sales Tax Law applicable to filing of returns, discounts to the taxpayer, remittances to the Department of Revenue, enforced collection, rights of taxpayers, recovery of improper taxes, refunds of overpaid taxes or other provisions of law providing for imposition and collection of the state sales tax shall apply to the special sales tax authorized by this section, except where there is a conflict, in which case the provisions of this section shall control. Any damages, penalties or interest collected for the nonpayment of taxes imposed under this section, or for noncompliance with the provisions of this section, shall be paid to the municipality on the same basis and in the same manner as the tax proceeds. Any overpayment of tax for any reason that has been disbursed to a municipality or any payment of the tax to a municipality in error may be adjusted by the Department of Revenue on any subsequent payment to the municipality pursuant to the provisions of the Mississippi Sales Tax Law. The Department of Revenue may, from time to time, make such rules and regulations not inconsistent with this section as may be deemed necessary to carry out the provisions of this section, and such rules and regulations shall have the full force and effect of law.
  3. If a municipality expands its corporate boundaries, the governing authorities of the municipality may not impose the special sales tax in the annexed area unless the tax is approved at an election conducted, as far as is practicable, in the manner provided in subsection (3) of this section, except that only qualified electors in the annexed area may vote in the election.
    1. Any municipality that levies the special sales tax authorized under this section shall establish a commission as provided for in this section. Expenditures of revenue from the special sales tax authorized by this section shall be in accordance with a master plan adopted by the commission pursuant to this subsection.
    2. The commission shall be composed of ten (10) voting members who shall be known as commissioners appointed as follows:
      1. Four (4) members representing the business community in the municipality appointed by the local chamber of commerce for initial terms of one (1), two (2), four (4) and five (5) years respectively. The members appointed pursuant to this paragraph shall be persons who represent businesses located within the city limits of the municipality.
      2. Three (3) members shall be appointed at large by the mayor of the municipality, with the advice and consent of the legislative body of the municipality, for initial terms of two (2), three (3) and four (4) years respectively. All appointments made by the mayor pursuant to this paragraph shall be residents of the municipality.
      3. One (1) member shall be appointed at large by the Governor for an initial term of four (4) years. All appointments made by the Governor pursuant to this paragraph shall be residents of the municipality.
      4. One (1) member shall be appointed at large by the Lieutenant Governor for an initial term of four (4) years. All appointments made by the Lieutenant Governor pursuant to this paragraph shall be residents of the municipality.
      5. One (1) member shall be appointed at large by the Speaker of the House of Representatives for a term of four (4) years. All appointments made by the Speaker of the House of Representatives pursuant to this paragraph shall be residents of the municipality.
    3. The terms of all appointments made subsequent to the initial appointment shall be made for five (5) years. Any vacancy which may occur shall be filled in the same manner as the original appointment and shall be made for the unexpired term. Each member of the commission shall serve until his successor is appointed and qualified.
    4. The mayor of the municipality shall designate a chairman of the commission from among the membership of the commission. The vice chairman and secretary shall be elected by the commission from among the membership of the commission for a term of two (2) years. The vice chairman and secretary may be reelected, and the chairman may be reappointed.
    5. The commissioners shall serve without compensation.
    6. Any commissioner shall be disqualified and shall be removed from office for either of the following reasons:
      1. Conviction of a felony in any state court or in federal court; or
      2. Failure to attend three (3) consecutive meetings without just cause.

      If a commissioner is removed for any of the above reasons, the vacancy shall be filled in the manner prescribed in this section and shall be made for the unexpired term.

    7. A quorum shall consist of six (6) voting members of the commission. The commission shall adopt such rules and regulations as may govern the time and place for holding meetings, regular and special.
    8. The commission shall, with input from the municipality, establish a master plan for road and street repair, reconstruction and resurfacing projects based on traffic patterns, need and usage, and for water, sewer and drainage projects. Expenditures of the revenue from the tax authorized to be imposed pursuant to this section shall be made at the discretion of the governing authorities of the municipality if the expenditures comply with the master plan. The commission shall monitor the compliance of the municipality with the master plan.
  4. The governing authorities of any municipality that levies the special sales tax authorized under this section are authorized to incur debt, including bonds, notes or other evidences of indebtedness, for the purpose of paying the costs of road and street repair, reconstruction and resurfacing projects based on traffic patterns, need and usage, and to pay the costs of water, sewer and drainage projects in accordance with a master plan adopted by the commission established pursuant to subsection (7) of this section. Any bonds or notes issued to pay such costs may be secured by the proceeds of the special sales tax levied pursuant to this section or may be general obligations of the municipality and shall satisfy the requirements for the issuance of debt provided by Sections 21-33-313 through 21-33-323.
  5. This section shall stand repealed from and after July 1, 2035.

HISTORY: Laws, 2009, ch. 328, § 1; Laws, 2011, ch. 483, § 1; Laws, 2014, ch. 530, § 39, eff from and after passage (approved April 24, 2014.).

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected a typographical error in (4). The phrase “Section 2 of this act” was changed to “subsection (7) of this section”. The Joint Committee ratified the correction at its July 13, 2009, meeting.

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected a typographical error in the last sentence of (7)(h) as amended by Section 1 of Chapter 483, Laws of 2011, by substituting “The commission shall monitor” for “The committee shall monitor.” The Joint Committee ratified the correction at its July 13, 2011, meeting.

Editor’s Notes —

Laws of 2009, ch. 493, § 3, effective August 7, 2009, provides:

“SECTION 3. If the date of repeal contained in Section 27-65-241(8) is removed or extended beyond July 1, 2014, a municipality that is levying a special sales tax under such section before July 1, 2014, shall not levy the tax after June 30, 2014, unless an election is conducted, canvassed and the results determined and adjudicated, as far as practical, in the manner provided in Section 27-65-241(3) and at least three-fifths (3/5) of the qualified electors who vote in the election vote in favor of continuing the levy of the special sales tax.”

By letter dated August 28, 2009, the United States Attorney General determined that § 3 of ch. 493, Laws of 2009, includes provisions that are enabling in nature and that any changes affecting voting rights that are adopted pursuant to § 3, of ch. 493 will be subject to review under Section 5 of the Voting Rights Act of 1965, as amended and extended.

On August 7, 2009, the United States Attorney General interposed no objection under Section 5 of the Voting Rights Act of 1965, to the addition of this section by Laws, 2009, ch. 328, § 1.

Chapter 483, Laws of 2011, was submitted to the United States Attorney General for preclearance under Section 5 of the Voting Rights Act. The United States Attorney General responded in a letter dated May 29, 2012, and interposed no objection to the substantive provisions of Chapter 483. The letter also said that certain other changes made by Chapter 483 were not yet capable of administration and therefore were not ripe for review by the United States Attorney General, but the State must seek review of those provisions under Section 5 after they have been implemented. The United States Supreme Court, in the case of Shelby County v. Holder (June 25, 2013), struck down the coverage formula that determined what jurisdictions are subject to Section 5 of the Voting Rights Act, so the coverage formula can no longer be used as a basis for subjecting jurisdictions to preclearance under Section 5. Because of the Shelby County decision, the United States Attorney General is not making any determinations under Section 5 on voting or election changes made by states. Accordingly, those other provisions of Chapter 483 do not have to be submitted for preclearance, and all of Chapter 483 is now in effect.

Laws of 2014, ch. 530, § 47, provides:

“SECTION 47. Section 46 of this act shall take effect and be in force from and after January 1, 2014, Section 39 of this act shall take effect and be in force from and after its passage [approved April 24, 2014], and the remainder of this act shall take effect and be in force from and after July 1, 2014.”

Amendment Notes —

The 2011 amendment, in (3), inserted “the date upon which the tax shall be repealed” in the first sentence of (a), and added (b); rewrote (4); in (5), substituted “may retain one percent (1%)” for “may retain three percent (3%)” in the second sentence of (a), and in (b), deleted “Thirty percent (30%)” from the beginning, substituted “authorized in subsection (4) of this section” for “authorized in subsection (4)(a) and (b) of this section” at the end of the first sentence, and deleted the former second sentence, which read “The remainder of the proceeds of the special sales tax shall be placed into a special municipal fund apart from the municipal general fund and any other funds of the municipality, and shall be expended by the municipality solely for the purposes authorized in subsection (4)(c) of this section”; rewrote (7); rewrote (8) to provide for a contingent repeal date for the section; and substituted “Department of Revenue” for “State Tax Commission” and “department” for “commission” throughout the section.

The 2014 amendment deleted “delivery or installations” following “person making sales” in (2)(b); added (2)(b)(vi), (2)(b)(vii) and made related changes; added (8) and redesignated former (8) as (9); and in (9), substituted “July 1, 2035” for “July 1, 2032; however if the tax fails to be adopted at an election held for such purpose prior to July 1, 2014, this section shall stand repealed from and after July 1, 2014.”

Cross References —

Members of a commission established by the City of Jackson pursuant to this section cannot serve as members of the Capitol Complex Improvement District Advisory Committee, see §29-5-213.

Federal Aspects—

Section 501(c)(3) of the Internal Revenue Code, see 26 USCS § 501(c)(3).

RESEARCH REFERENCES

ALR.

Validity, Construction, and Application of Sales, Use, and Utility Taxes on Retail Transactions of Internet Sellers and Internet Access Providers. 30 A.L.R.6th 341.

§ 27-65-243. Exemption of certain businesses from tax imposed in § 27-65-241.

The gross income of businesses engaging or continuing in the business of providing telecommunications services and other similar services, including, but not limited to, Internet services, Internet protocol television (IPTV) services, satellite television services and Mobile TV broadcasting services, shall be exempt from the special sales tax imposed in Section 27-65-241.

HISTORY: Laws, 2009, ch. 332, § 14, eff from and after July 1, 2009.

RESEARCH REFERENCES

ALR.

Validity, Construction, and Application of Sales, Use, and Utility Taxes on Retail Transactions of Internet Sellers and Internet Access Providers. 30 A.L.R.6th 341.

Chapter 67. Use or Compensating Taxes

Article 1. Use Tax

§ 27-67-1. Title of article.

This article may be cited as the “Mississippi Use Tax Law.”

HISTORY: Codes, 1942, § 10146-01; Laws, 1955, Ex. Sess. ch. 111, § 1; Laws, 1960, ch. 479, § 1, eff June 1, 1960.

Cross References —

Payment of use tax in connection with motor vehicle license, see §§27-19-147 through27-19-151.

Gasoline and motor fuel taxes, see §27-55-1 et seq.

Sales tax, see §27-65-1 et seq.

Salesmen’s tax, see §27-67-501 et seq.

Uniform Sales and Use Tax Administration Law, see §27-68-1 et seq.

Requirement that an applicant for a first certificate of title to a motor vehicle provide evidence relative to liability for a use tax under this article, see §63-21-15.

RESEARCH REFERENCES

Am. Jur.

68 Am. Jur. 2d, Sales and Use Taxes §§ 167 et seq.

CJS.

53 C.J.S., Licenses §§ 50, 52, 78, 79.

Lawyers’ Edition.

Tax legislation as violating Federal Constitution’s First Amendment – Supreme Court cases. 103 L. Ed. 2d 951.

§ 27-67-3. Definitions.

Whenever used in this article, the words, phrases and terms shall have the meaning ascribed to them as follows:

“Tax Commission” or “department” means the Department of Revenue of the State of Mississippi.

“Commissioner” means the Commissioner of Revenue of the Department of Revenue.

“Person” means any individual, firm, partnership, joint venture, association, corporation, estate, trust, receiver, syndicate or any other group or combination acting as a unit and includes the plural as well as the singular in number. “Person” shall also include husband or wife, or both, where joint benefits are derived from the operation of a business taxed hereunder or where joint benefits are derived from the use of property taxed hereunder.

“Taxpayer” means any person liable for the payment of any tax hereunder, or liable for the collection and payment of the tax.

“Sale” or “purchase” means the exchange of properties for money or other consideration, and the barter of properties or products. Every closed transaction by which title to, or possession of, tangible personal property or specified digital products passes shall constitute a taxable event. A transaction whereby the possession of property or products is transferred but the seller retains title as security for payment of the selling price shall be deemed a sale.

“Purchase price” or “sales price” means the total amount for which tangible personal property or specified digital product is purchased or sold, valued in money, including installation and service charges, and freight charges to the point of use within this state, without any deduction for cost of property or products sold, expenses or losses, or taxes of any kind except those exempt by the sales tax law. “Purchase price” or “sales price” shall not include cash discounts allowed and taken or merchandise returned by customers when the total sales price is refunded either in cash or by credit, and shall not include amounts allowed for a trade-in of similar property or products. “Purchase price” or “sales price” does not include finance charges, carrying charges or any other addition to the selling price as a result of deferred payments by the purchaser.

“Lease” or “rent” means any agreement entered into for a consideration that transfers possession or control of tangible personal property or specified digital products to a person for use within this state.

“Value” means the estimated or assessed monetary worth of a thing or property. The value of property or products transferred into this state for sales promotion or advertising shall be an amount not less than the cost paid by the transferor or donor. The value of property or products which have been used in another state shall be determined by its cost less straight line depreciation provided that value shall never be less than twenty percent (20%) of the cost or other method acceptable to the commissioner. On property or products imported by the manufacturer thereof for rental or lease within this state, value shall be the manufactured cost of the property and freight to the place of use in Mississippi.

“Tangible personal property” means personal property perceptible to the human senses or by chemical analysis, as opposed to real property or intangibles. “Tangible personal property” shall include printed, mimeographed, multigraphed matter, or material reproduced in any other manner, and books, catalogs, manuals, publications or similar documents covering the services of collecting, compiling or analyzing information of any kind or nature. However, reports representing the work of persons such as lawyers, accountants, engineers and similar professionals shall not be included. “Tangible personal property” shall also include tangible advertising or sales promotion materials such as, but not limited to, displays, brochures, signs, catalogs, price lists, point of sale advertising materials and technical manuals. Tangible personal property shall also include computer software programs.

“Person doing business in this state,” “person maintaining a place of business within this state,” or any similar term means any person having within this state an office, a distribution house, a salesroom or house, a warehouse, or any other place of business, or owning personal property located in this state used by another person, or installing personal property in this state. This definition also includes any person selling or taking orders for any tangible personal property, either personally, by mail or through an employee representative, salesman, commission agent, canvasser, solicitor or independent contractor or by any other means from within the state.

Any person doing business under the terms of this article by reason of coming under any one or more of the qualifying provisions listed above shall be considered as doing business on all transactions involving sales to persons within this state.

“Use” or “consumption” means the first use or intended use within this state of tangible personal property or specified digital product and shall include rental or loan by owners or use by lessees or other persons receiving benefits from use of the property or product. “Use” or “consumption” shall include the benefit realized or to be realized by persons importing or causing to be imported into this state tangible advertising or sales promotion materials.

“Storage” means keeping tangible personal property or specified digital product in this state for subsequent use or consumption in this state.

“Specified digital products” shall have the meaning ascribed to such term in Section 27-65-26.

HISTORY: Codes, 1942, § 10146-02; Laws, 1955, Ex. Sess. ch. 111, § 2; Laws, 1956, ch. 422, § 1; Laws, 1960, ch. 479, § 2; Laws, 1968, ch. 588, § 12; Laws, 1980, ch. 536, § 2; Laws, 1988, ch. 491, § 3; Laws, 1988, ch. 509, § 2; Laws, 1989, ch. 409, § 1; Laws, 2009, ch. 332, § 3; Laws, 2009, ch. 492, § 107; Laws, 2014, ch. 472, § 3, eff from and after July 1, 2014.

Joint Legislative Committee Note —

Section 3 of ch. 332, Laws of 2009, effective from and after July 1, 2009 (approved March 12, 2009), amended this section. Section 107 of ch. 492, Laws of 2009, effective from and after July 1, 2010 (approved April 6, 2009), also amended this section. As set out above, this section reflects the language of both amendments pursuant to Section 1-1-109 which gives the Joint Legislative Committee on Compilation, Revision and Publication of Legislation authority to integrate amendments so that all versions of the same code section enacted within the same legislative session may become effective. The Joint Committee on Compilation, Revision and Publication of Legislation ratified the integration of these amendments as consistent with the legislative intent at the July 13, 2009, meeting of the Committee.

Editor’s Notes —

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Laws of 2014, ch. 472, § 4, effective July 1, 2014, provides:

“SECTION 4. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the sales tax laws or use tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the sales tax laws and use tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The first 2009 amendment (ch. 332) added “or product,” “or products,” “or specified digital product,” and “or specified digital products” throughout the section; added (m); and made minor stylistic changes.

The second 2009 amendment (ch. 492), effective from and after July 1, 2010, substituted “‘Tax Commission’ or ‘department’ means the Department of Revenue” for “‘Tax Commission‘ means the State Tax Commission” in (a); and substituted “‘Commissioner’ means the Commissioner of Revenue of the Department of Revenue” for “‘Commissioner’ means the Chairman of the State Tax Commission” in (b).

The 2014 amendment, in (f), deleted “any additional charges for deferred payment,” following “sold, valued in money, including” in the first sentence and added the last sentence; and in (j), substituted “this article” for “the article” in the second paragraph.

Cross References —

Department of Revenue generally, see §27-3-1 et seq.

State Tax Commission, see §27-3-1 et seq.

Chairman of State Tax Commission, see §27-3-3.

Commissioner of revenue of the department of revenue, see §§27-3-3,27-3-4.

RESEARCH REFERENCES

ALR.

Reusable soft drink bottles as subject to sales or use taxes. 97 A.L.R.3d 1205.

Sales and use taxes on sale or lease of mailing or customer list. 80 A.L.R.4th 1126.

Am. Jur.

22 Am. Jur. Pl & Pr Forms (Rev), Sales and Use Taxes, Forms 11 et seq. (use taxes).

4 Am. Jur. Proof of Facts, Doing Business, Proof No. 1 (doing business).

CJS.

85 C.J.S., Taxation §§ 2144, 2213-2215.

JUDICIAL DECISIONS

I. Under Current Law.

1. In general.

2.-5. [Reserved for future use.]

II. Under Former Law.

6. In general.

I. Under Current Law.

1. In general.

The state use tax is not a tax on interstate commerce, but a tax upon the using, storing, or consuming of tangible personal property within the state. Mavar Shrimp & Oyster Co. v. Stone, 221 Miss. 519, 73 So. 2d 109, 1954 Miss. LEXIS 558 (Miss. 1954).

Where a shrimp processor purchased parts and equipment outside of the state which were shipped into the state and delivered to the processor by common carrier and immediately were placed on a fleet of boats used exclusively by the processor in hauling its raw fish produce from outside the state to the plant inside the state, the parts and equipment ceased to be in interstate commerce when they came to rest within the state and were subject to the use tax. Mavar Shrimp & Oyster Co. v. Stone, 221 Miss. 519, 73 So. 2d 109, 1954 Miss. LEXIS 558 (Miss. 1954).

2.-5. [Reserved for future use.]

II. Under Former Law.

6. In general.

Question as to what constitutes doing business in this state, territorial jurisdiction, and due process of law is judicial, and court is not bound by legislative declaration or definition as to what constitutes doing business, territorial jurisdiction, or due process of law, unless such declaration or definition is sanctioned or authorized by constitutional limitations. Reichman-Crosby Co. v. Stone, 204 Miss. 122, 37 So. 2d 22, 1948 Miss. LEXIS 350 (Miss. 1948), dismissed, 339 U.S. 917, 70 S. Ct. 625, 94 L. Ed. 1342, 1950 U.S. LEXIS 2179 (U.S. 1950).

Use Tax Law, Chapter 120, Laws of 1942, is unconstitutional as to its requirement that a nonresident seller shall collect and pay tax on sales consummated in Tennessee by delivery of property to a common carrier for transportation to purchasers in Mississippi, when the nonresident seller is not doing business in Mississippi and property was sold on orders taken by nonresident salesmen, as it violated commerce clause by imposing a burden on interstate commerce and denies to seller equal protection and due process of law. Reichman-Crosby Co. v. Stone, 204 Miss. 122, 37 So. 2d 22, 1948 Miss. LEXIS 350 (Miss. 1948), dismissed, 339 U.S. 917, 70 S. Ct. 625, 94 L. Ed. 1342, 1950 U.S. LEXIS 2179 (U.S. 1950).

§ 27-67-4. Mail order sales.

  1. For purposes of this article, a “mail order sale” is a sale of tangible personal property or specified digital products, ordered by mail or other means as described in subsection (2)(e), to a purchaser who is in this state at the time the order is remitted, from a person who receives the order in another state of the United States, or in a commonwealth, territory or other area under the jurisdiction of the United States, and which person transports the property or products or causes the property or products to be transported, whether or not by mail, from any jurisdiction of the United States, including this state, to the purchaser in this state who ordered the property or products or to another person in this state for whom the purchaser ordered the property. For purposes of this definition, it will be presumed that every purchaser resident in this state who remits an order shall have been in this state at the time the order was remitted.
  2. Every person doing business in this state who makes a mail order sale is subject to the power of this state to levy and collect the tax imposed by this article when:
    1. The person is a corporation doing business under the laws of this state or a person domiciled in, a resident of, or a citizen of, this state;
    2. The person maintains retail establishments or offices in this state, whether the mail order sales thus subject to taxation by this state result from or are related in any other way to the activities of such establishments or offices;
    3. The person has agents in this state who solicit business or transact business on his behalf, whether the mail order sales thus subject to taxation by this state result from or are related in any other way to such solicitation or transaction of business;
    4. The property was delivered in this state in fulfillment of a sales contract that was entered into in this state, in accordance with applicable conflict of laws rules, when a purchaser in this state accepted an offer by ordering the property;
    5. The person, by purposefully or systematically exploiting the consumer market provided by this state by any media-assisted, media-facilitated or media-solicited means, including, but not limited to, direct mail advertising, unsolicited distribution of catalogues, computer-assisted shopping, television, radio or other electronic media, or magazine or newspaper advertisements or other media, creates nexus with this state;
    6. Through compact or reciprocity with another jurisdiction of the United States, that jurisdiction uses its taxing power and its jurisdiction over the retailer in support of this state’s taxing power; or
    7. The person consents, expressly or by implication, to the imposition of the tax imposed by this part.
  3. Every person engaged in the business of making mail order sales is subject to the requirements of this article for cooperation in collection of taxes and in administration of this article, except that no fee shall be imposed upon such person for carrying out any required activity.
  4. The tax required under this section to be collected, and any amount unreturned to a purchaser that is not tax but was collected from the purchaser under the representation that it was tax, constitute funds of the State of Mississippi from the moment of collection.

HISTORY: Laws, 1988, ch. 509, § 1; Laws, 2009, ch. 332, § 7, eff from and after July 1, 2009.

Amendment Notes —

The 2009 amendment, in (1), inserted “or specified digital products” and “or products” everywhere they appear; and made minor punctuation changes in (2)(e).

Cross References —

“Specified digital products” defined, see §27-65-26.

§ 27-67-5. Tax levy.

There is hereby levied, assessed and shall be collected from every person a tax for the privilege of using, storing or consuming, within this state, any tangible personal property or specified digital product possession of which is acquired in any manner.

The use tax hereby imposed and levied shall be collected at the same rates as imposed under Section 27-65-20, and Sections 27-65-17, 27-65-18, 27-65-19, 27-65-24, 27-65-25 and 27-65-26 computed on the purchase or sales price, or value, as defined in this article.

It shall be the duty of the tax collectors of the several counties, or the commissioner, as the case may be, to collect, remit and account for the tax on the use of all vehicles licensed or registered by the State of Mississippi for the first time, except when the Mississippi use tax was collected by an authorized out-of-state dealer at the time of purchase, or when the use thereof was exempt by Section 27-67-7. The tax collector or the commissioner shall give to the person registering the vehicle a receipt in a form prescribed and furnished by the Department of Revenue for the amount of tax collected.

The tax collector or commissioner is expressly prohibited from issuing a license tag to any applicant without collecting the tax levied by this article, unless positive proof is filed, together with the application for the license tag, that the Mississippi tax has been paid, or that the sale was exempt by Section 27-67-7.

Persons not engaging and continuing in business so as to be registered for payment of sales and/or use tax may pay use tax due on the first use of boats, airplanes, equipment or other tangible personal property and specified digital products to county tax collectors who are hereby authorized to accept such payments on behalf of the commissioner. Receipts for all such payments shall be given to taxpayers in a form prescribed and furnished by the Department of Revenue.

County tax collectors and the commissioner shall be liable for the tax they are required hereby to collect, and taxes which are in fact collected under authority of this section; and failure to properly collect or maintain proper records shall not relieve them of liability for payment to the commissioner. Deficiencies in collection or payment shall be assessed against the tax collector or commissioner in the same manner and subject to the same penalties and provisions for appeal as are deficiencies assessed against taxpayers.

A dealer authorized to collect and remit the tax to the Department of Revenue shall give to the purchaser a receipt for the payment of the tax, in a form prescribed and furnished by the commissioner, which shall serve as proof of payment to the tax collector of the county in which the license is to be issued.

Each tax collector of the several counties shall, on or before the twentieth day of each month, file a report with and pay to the commissioner all funds collected under the provisions of this article, less a commission of five percent (5%) which shall be retained by the tax collector as a commission for collecting such tax and be deposited in the county general fund. The report required to be filed shall cover all collections made during the calendar month next preceding the date on which the report is due and filed.

Any error in the report and remittance to the commissioner may be adjusted on a subsequent report. If the error was in the collection by the tax collector, it shall be adjusted through the tax collector with the taxpayer before credit is allowed by the commissioner.

All information relating to the collection of use tax by tax collectors and such records as the commissioner may require shall be preserved in the tax collector’s office for a period of three (3) years for audit by the commissioner.

HISTORY: Codes, 1942, § 10146-03; Laws, 1955, Ex. Sess. ch. 111, § 3; Laws, 1956, ch. 422, § 2; Laws, 1960, ch. 479, § 3; Laws, 1966, ch. 655, § 1; Laws, 1968, ch. 361, § 55; Laws, 1980, ch. 536, § 3; Laws, 1984, ch. 458, § 7; Laws, 1986, ch. 451, § 6; Laws, 1990, 1st Ex Sess, ch. 71, § 22; Laws, 1995, ch. 508, § 6; Laws, 1996, ch. 503, § 3; Laws, 2009, ch. 332, § 4; Laws, 2010, ch. 449, § 5, eff from and after July 1, 2010.

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected a statutory reference in (a). The reference to “Section 27-65-24” was changed to “Section 27-65-20.” Section 27-65-24 was deleted from the Code because it was a duplicate of Section 27-65-20, with the same source. The Joint Committee ratified this correction at its August 5, 2008, meeting.

Amendment Notes —

The 2009 amendment inserted “or specified digital product” near the end of the introductory paragraph; inserted “and 27-65-26” in (a); and inserted “and specified digital products” in the first sentence of the third paragraph of (b).

The 2010 amendment inserted “27-65-24” following “27-65-19” in (a); substituted throughout “commissioner” for “State Tax Commissioner” and “Department of Revenue” for “State Tax Commission.”

Cross References —

Payment of use tax as condition to obtaining motor vehicle license, see §§27-19-59,27-19-147 to27-19-151.

Requirement that owner of mobile home pay use tax required by this section prior to registering the mobile home, see §27-53-5.

Excise taxes on gasoline and other motor fuels, see §27-55-11.

Interstate commercial carriers motor fuel tax in lieu of use tax, see §§27-61-5,27-61-11.

Sales tax generally, see §27-65-1 et seq.

Bonds to secure payment of tax upon contracting services, see §27-65-21.

“Specified digital products” defined, see §27-65-26.

Tax levied in this Article not to be collected on use, storage or consumption of boxes, crates, cartons and other packaging material brought into state for use to pack or ship materials for federal government, see §27-67-6.

Registration of seller of tangible personal property, see §27-67-9.

Seller to collect use tax on tangible personal property, see §27-67-11.

Salesmen’s tax, see §27-67-505.

Application for certificate of title to motor vehicle, see §63-21-15.

RESEARCH REFERENCES

ALR.

State tax on or in respect of goods shipped in interstate commerce to consignee for sale on consignor’s account without previous sale or order for purchase. 4 A.L.R.2d 244.

Use tax on property purchased by nonresident in another state. 41 A.L.R.2d 534.

Sufficient nexus for state to require foreign entity to collect state’s compensating, sales, or use tax – post-complete auto transit cases. 71 A.L.R.5th 671.

Am. Jur.

68 Am. Jur. 2d, Sales and Use Taxes §§ 201 et seq.

22 Am. Jur. Pl & Pr Forms (Rev), Sales and Use Taxes, Forms 11 et seq. (use taxes).

CJS.

53 C.J.S., Licenses §§ 50, 52, 78, 79.

85 C.J.S., Taxation §§ 2168, 2213-2215.

JUDICIAL DECISIONS

1. Liability for tax.

2. Judicial review.

3.-5. [Reserved for future use.]

6. Under former law.

1. Liability for tax.

Imposition of the use-tax statute is not limited to “principal-business” use; although the Mississippi Department of Revenue did not contend that an airplane dealership was in the principal business of chartering flights, the dealership was required to pay a use tax where it performed charters and engaged in personal use before a sale. Miss. Dep't of Revenue v. Johnny Reb Aviation, LLC, 167 So.3d 1266, 2014 Miss. App. LEXIS 579 (Miss. Ct. App. 2014), cert. denied, 168 So.3d 962, 2015 Miss. LEXIS 356 (Miss. 2015).

Just as there is no “principal-business” requirement, there is also no “for-profit” requirement in the use-tax statute; therefore, that an airplane dealership maintained that it strictly complied with Federal Aviation Administration rules and never earned a profit off of any of its flights did not mean it never used its planes in a manner that subjected the planes to Mississippi’s use tax. Evidence of any non-sales-related use, whether personal or for a charter in which the dealership only recouped its operating costs, sufficiently justified a use-tax assessment. Miss. Dep't of Revenue v. Johnny Reb Aviation, LLC, 167 So.3d 1266, 2014 Miss. App. LEXIS 579 (Miss. Ct. App. 2014), cert. denied, 168 So.3d 962, 2015 Miss. LEXIS 356 (Miss. 2015).

Gas company was liable for use tax on the gas it produced and used in its operations because the use tax assessment arose following the company’s use of refined, processed gas for its plant and lease operations, prior to the audit, the company purchased fuel from third parties and paid sales tax on those purchases, and the company’s use of the processed gas for fuel gave rise to use tax at the same rates as contained in Mississippi sales tax law only to the extent sales tax was not paid on the plant and lease fuel. Pursue Energy Corp. v. Miss. State Tax Comm'n, 968 So. 2d 368, 2007 Miss. LEXIS 529 (Miss. 2007).

2. Judicial review.

In a taxation dispute, a chancellor erred by vacating a decision from the Mississippi Department of Revenue (MDOR) that an airplane dealership had to pay a use tax, which was the same as the sales-tax rate, where substantial documentary evidence supported the conclusions that the dealership had been using for charters the airplanes that it was trying to sell. This determination was outside of the chancery court’s appellate purview, which was limited to deciding if the MDOR’s decision was supported by substantial evidence or was arbitrary and capricious. Miss. Dep't of Revenue v. Johnny Reb Aviation, LLC, 167 So.3d 1266, 2014 Miss. App. LEXIS 579 (Miss. Ct. App. 2014), cert. denied, 168 So.3d 962, 2015 Miss. LEXIS 356 (Miss. 2015).

3.-5. [Reserved for future use.]

6. Under former law.

Collection in 1947 and 1948 by nonresident seller of two percent of invoice price of all merchandise sold customers in Mississippi for seller’s protection if held liable for use tax, but which seller does not owe to Mississippi, cannot be used as bar to seller’s claim for refund of use taxes paid under protest in 1945 and 1946, even if seller fails to refund to its customers taxes collected in 1947 and 1948. Stone v. Reichman-Crosby Co., 43 So. 2d 184 (Miss. 1949), cert. denied, 339 U.S. 917, 70 S. Ct. 625, 94 L. Ed. 1342, 1950 U.S. LEXIS 2179 (U.S. 1950).

Tax under this section [Code 1942, § 10146-03] is for use or storage in Mississippi and there can be no tax on use in Mississippi until there is use in Mississippi and until purchased property attains that status tax cannot be for a use that has not occurred. Stone v. Reichman-Crosby Co., 43 So. 2d 184 (Miss. 1949), cert. denied, 339 U.S. 917, 70 S. Ct. 625, 94 L. Ed. 1342, 1950 U.S. LEXIS 2179 (U.S. 1950).

Decision on former appeal of same case that Use Tax Law of this state is unconstitutional in its requirement that foreign seller collect and pay use tax on goods sold to Mississippi residents when seller is nondomesticated foreign corporation having no place of business or any agent in this state will be adhered to on subsequent appeal, and case does not become new case because State of Tennessee, from which state goods are shipped, is claimed to have relevant Sales Tax Law, because coming to rest in this state feature of original law has been eliminated, or because two salesmen of seller happen to reside in Mississippi for their own personal convenience and not that of employer, since principles controlling law of case doctrine are more binding upon courts than law of precedent. Stone v. Reichman-Crosby Co., 43 So. 2d 184 (Miss. 1949), cert. denied, 339 U.S. 917, 70 S. Ct. 625, 94 L. Ed. 1342, 1950 U.S. LEXIS 2179 (U.S. 1950).

Use tax statute violates due process clause of both state and federal constitution in requiring foreign seller, nondomesticated foreign corporation, having no place of business or any agent in this state, its only intrastate activity being sending into state of nonresident solicitors and two resident solicitors to take orders effective only when approved at home office, to become collecting agent for use tax on goods sold by corporation on orders taken as stated, when sales are completed by delivery of goods to common carrier in foreign state. Stone v. Reichman-Crosby Co., 43 So. 2d 184 (Miss. 1949), cert. denied, 339 U.S. 917, 70 S. Ct. 625, 94 L. Ed. 1342, 1950 U.S. LEXIS 2179 (U.S. 1950).

Laws of 1948, ch. 457, amending this section by eliminating provision that tax imposed shall not apply to use of article of tangible personal property sold or processed outside of state until transportation is ended and article commingled with mass of property within state, does not affect decision that statute is unconstitutional in its requirement that foreign seller must collect and pay tax on goods sold on orders given to nonresident solicitors, effective only when approved at home office, sales being completed by delivery to common carrier in foreign state by nondomesticated foreign corporation, having no place of business in this state. Stone v. Reichman-Crosby Co., 43 So. 2d 184 (Miss. 1949), cert. denied, 339 U.S. 917, 70 S. Ct. 625, 94 L. Ed. 1342, 1950 U.S. LEXIS 2179 (U.S. 1950).

1948 amendment of this section [Code 1942, § 10146-03], which eliminates provision that use tax shall become due when shipment shall come to rest in Mississippi and is commingled with general mass of goods, cannot be construed retroactively to affect tax litigation involving years prior to effective date of amendment as to tax laws must be given prospective operation, unless contrary intention is manifested by clear and positive expression. Stone v. Reichman-Crosby Co., 43 So. 2d 184 (Miss. 1949), cert. denied, 339 U.S. 917, 70 S. Ct. 625, 94 L. Ed. 1342, 1950 U.S. LEXIS 2179 (U.S. 1950).

Use Tax Law, Chapter 120, Laws of 1942, is unconstitutional as to its requirement that a nonresident seller shall collect and pay tax on sales consummated in Tennessee by delivery of property to a common carrier for transportation to purchasers in Mississippi, when the nonresident seller is not doing business in Mississippi and property was sold on orders taken by nonresident salesmen, as it violated commerce clause by imposing a burden on interstate commerce and denies to seller equal protection and due process of law. Reichman-Crosby Co. v. Stone, 204 Miss. 122, 37 So. 2d 22, 1948 Miss. LEXIS 350 (Miss. 1948), dismissed, 339 U.S. 917, 70 S. Ct. 625, 94 L. Ed. 1342, 1950 U.S. LEXIS 2179 (U.S. 1950).

Nonresident seller engaged exclusively in interstate commerce is neither subject to state’s taxing power nor to state’s jurisdiction to subject seller to personal liability for failure to collect and pay tax levied against citizens of this state. Reichman-Crosby Co. v. Stone, 204 Miss. 122, 37 So. 2d 22, 1948 Miss. LEXIS 350 (Miss. 1948), dismissed, 339 U.S. 917, 70 S. Ct. 625, 94 L. Ed. 1342, 1950 U.S. LEXIS 2179 (U.S. 1950).

§ 27-67-6. Exemption for boxes, etc. brought into state for use with materials for federal government.

The tax levied in Article 1, Chapter 67, Title 27, Mississippi Code of 1972, shall not be collected on the use, storage or consumption of boxes, crates, cartons and other packaging material brought into this state for use to pack or ship materials for the federal government.

HISTORY: Laws, 1992, ch. 548 § 14, eff from and after passage (approved May 14, 1992).

RESEARCH REFERENCES

CJS.

85 C.J.S., Taxation § 2168.

§ 27-67-7. Exemptions.

The tax levied by this article shall not be collected in the following instances:

On the use, storage or consumption of any tangible personal property or specified digital products if the sale thereof has already been included in the measure of this tax or the tax imposed by Section 27-65-20 or Section 27-65-17, 27-65-19, 27-65-25 or 27-65-26, or has already been included in the measure of a sales tax imposed by another state in which the property or products were sold or use tax imposed by some other state in which the property was used. If the rate of sales or use tax paid another state by the person using the property or products in Mississippi is not equal to or greater than the rate imposed by this article, then the user or purchaser shall apply the difference in these rates to the purchase price or value of the property or products and pay to the commissioner the amount of tax thus computed. Persons using business property or products in this state which has been used by them in other states shall be entitled to a credit for sales and/or use tax paid to other states equal to the aggregate of all such state rates multiplied by the value of the property or products at the time of importation into this state. Persons using business property or products in this state which were acquired from another person who used it in other states shall be entitled to a credit equal to the applicable rate in the state of last prior use multiplied by the value of the property or products at the time of importation into this state. However, credit for use tax paid to another state shall not apply on the purchase price of tangible personal property or specified digital products that have been only stored or warehoused in the other state and the first use of the property or products occurs in Mississippi. Provided further, that credit for sales or use tax paid to another state shall not apply on the purchase price or value of automobiles, trucks, truck-tractors, semitrailers, trailers, boats, travel trailers, motorcycles and all-terrain cycles imported and first used in Mississippi.

Credit for sales or use tax paid to another state as provided in this paragraph (a) shall be evidenced by an invoice clearly and correctly showing the amount of the tax as a separate item, and no credit shall be allowed otherwise.

On the use, storage or consumption of tangible personal property or specified digital products to the extent that sales of similar property or products in Mississippi are either excluded or specifically exempt from sales tax or are taxed at the wholesale rate.

This exemption shall be confined to the use of property or products the sale of which is an itemized exemption in the Mississippi Sales Tax Law, or to use by persons who are listed in the Mississippi Sales Tax Law as being exempt from sales tax.

On the use, storage or consumption of tangible personal property or specified digital products brought into this state by a nonresident for his or her use or enjoyment while temporarily within the state, but not including tangible personal property or specified digital products brought in for use in connection with a business activity. This exemption shall not apply to property or products which remain situated in this state for the repeated use, storage or consumption by out-of-state visitors, or which is acquired by visitors and first used in this state.

On the use of a motor vehicle for which a registration is required by the motor vehicle law, when such motor vehicle was purchased by a natural person for his personal or family use while such person was a bona fide resident of another state and who thereafter became a resident of this state, but not to include a motor vehicle which is transferred by the owner for commercial use or for use by another person within this state.

On the use of personal and household effects by a natural person acquired while the person was a bona fide resident of another state, and who thereafter became a resident of this state.

On the use or rental of motion picture film, video-audio tapes , phonograph records or specified digital products for exhibition either by a person paying Mississippi sales tax on gross income from admissions for the exhibitions or by a person operating a television or radio broadcasting station.

On any vehicle purchased in another state for use outside of this state by a Mississippi citizen serving in the Armed Forces and stationed in another state who elects to license the vehicle in Mississippi.

On the cost or value and on the use, storage and consumption of rail rolling stock and component parts thereof.

On the use, storage or consumption of literature, video tapes , photographic slides or specified digital products used by religious institutions for the propagation of their creeds or for carrying on their customary nonprofit religious activities, and on the use of any tangible personal property or specified digital products purchased and first used in another state by religious institutions for the propagation of their creeds or for carrying on their customary nonprofit religious activities. “Religious institution,” for the purpose of this exemption, means any religious institution granted an exemption under 26 USCS Section 501(c)(3). Any exemption under this paragraph obtained by fraud, misstatement or misrepresentation shall be cancelled by the State Tax Commission, and the person committing the fraud, misstatement or misrepresentation shall be liable for prosecution for fraud on the assessment, and, on conviction, shall be fined not less than One Thousand Dollars ($1,000.00), or punished by imprisonment in the State Penitentiary for a term not to exceed five (5) years, or both, within the discretion of the court.

The tax on the cost or value of farm machinery used in the harvesting of agricultural products shall be limited to the ratio of use within this state to the life of the property.

[Repealed].

On the use of machinery and equipment; special tooling such as dies, molds, jigs and similar items treated as special tooling for federal income tax purposes; or repair parts therefor or replacements thereof; or repair services thereon; by a taxpayer other than the manufacturer when the manufacturer still holds title to the items and the items are purchased by the manufacturer as a part of a project as defined in Section 57-75-5(f)(iv)1, Section 57-75-5(f)(xxi) or Section 57-75-5(f)(xxii).

On the use, storage or consumption of utilities purchased by a manufacturer described in Section 27-65-101(x).

On the use, storage or consumption of utilities purchased by an enterprise described in Section 27-65-101(cc).

On the use, storage or consumption of jet aircraft engines that are temporarily located within the State of Mississippi and are brought into the state for research and/or testing purposes at a jet aircraft engine research and testing facility.

HISTORY: Codes, 1942, § 10146-04; Laws, 1955, Ex. Sess. ch. 111, § 4; Laws, 1958, ch. 492; Laws, 1960, ch. 479, § 4; Laws, 1965, Ex. Sess. ch. 22, § 5; Laws, 1966, ch. 655, § 2; Laws, 1968, ch. 588, § 13; Laws, 1980, ch. 536, § 4; Laws, 1989, ch. 531, § 1; Laws, 1990, 1st Ex Sess, ch. 71, § 23; Laws, 1991, ch. 388, § 1; Laws, 1992, ch. 497, § 18; Laws, 1994, ch. 510, § 2; Laws, 2000, 3rd Ex Sess, ch. 1, § 15; Laws, 2001, ch. 323, § 1; Laws, 2005, ch. 315, § 5; Laws, 2006, ch. 477, § 1; Laws, 2007, ch. 303, § 16; Laws, 2007, 1st Ex Sess, ch. 1, § 13 eff from and after passage (approved May 11, 2007); Laws, 2009, ch. 332, § 8, eff from and after July 1, 2009.

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected a statutory reference in (a). The reference to “Section 27-65-24” was changed to “Section 27-65-20.” Section 27-65-24 was deleted from the Code because it was a duplicate of Section 27-65-20, with the same source. The Joint Committee ratified this correction at its August 5, 2008, meeting.

Editor’s Notes —

Subsection (k), which exempted the use, storage or consumption, between July 1, 1993, and June 30, 1994, of machinery and equipment to corporations qualified as tax-exempt organizations under Section 501(c)(4) and established in response to the Federal Oil Pollution Act of 1990 to provide a private capability to respond to major oil spills from taxation, was repealed by its own terms, effective July 1, 1995.

Amendment Notes —

The 2005 amendment added (n).

The 2006 amendment, in (a), substituted “However, credit for use tax” for “Provided, however, that credit for use tax” at the beginning of the next-to-last sentence in the first paragraph, and substituted “in this paragraph (a)” for “above” preceding “shall be evidenced by an invoice” in the second paragraph; substituted “the Mississippi Sales Tax” for “said” in the second paragraph of (b); added (o); and made minor stylistic changes throughout.

The first 2007 amendment (ch. 303) added “or Section 57-75-5(f)(xxi)” at the end of ( l

The second 2007 amendment (1st Ex Sess, ch. 1) added “or Section 57-75-5(f)(xxii)” to the end of ( l

The 2009 amendment inserted “or specified digital products” and “or products” everywhere they appear; inserted “or 27-65-26” in the first sentence of (a); and made minor stylistic changes.

Cross References —

Motor vehicle privilege taxes, see §27-19-1 et seq.

Applicability of exemptions to motor vehicle privilege tax, see §27-19-149.

Interstate commercial carriers motor fuel tax in lieu of use tax, see §§27-61-5,27-61-11.

Mississippi Sales Tax Law, see §27-65-1 et seq.

“Specified digital products” defined, see §27-65-26.

Tax levied in this Article not to be collected on use, storage or consumption of boxes, crates, cartons and other packaging material brought into state for use to pack or ship materials for federal government, see §27-67-6.

Exemption from use tax of certain property used by religious institutions applied retroactively, see §27-67-8.

Federal Aspects—

Organizations exempt from federal income taxation, see 26 U.S.C.S. § 501.

Oil Pollution Act of 1990 generally, see 33 USCS § 2701 et seq.

RESEARCH REFERENCES

ALR.

Items or materials exempt from use tax as used in manufacturing, processing, or the like. 30 A.L.R.2d 1439.

Validity of use tax exemption having no complementary exemption under sales tax. 85 A.L.R.2d 1043.

Exemption of religious organization from sales or use tax. 54 A.L.R.3d 1204.

Validity and construction of provisions allowing use tax credit for tax paid in other state. 31 A.L.R.4th 1206.

Sufficient nexus for state to require foreign entity to collect state’s compensating, sales, or use tax – post-complete auto transit cases. 71 A.L.R.5th 671.

Am. Jur.

68 Am. Jur. 2d, Sales and Use Taxes § 200.

CJS.

53 C.J.S., Licenses § 51.

85 C.J.S., Taxation §§ 2167, 2173-2174.

Lawyers’ Edition.

State tax or fee imposed for motor carrier’s use of highways as violating commerce clause (Article 1, § 8, clause 3) of Federal Constitution – Supreme Court cases. 97 L. Ed. 2d 843.

Tax legislation as violating Federal Constitution’s First Amendment – Supreme Court cases. 103 L. Ed. 2d 951.

JUDICIAL DECISIONS

I. Under Current Law.

1. In general.

2. No entitlement to exemption.

3. Judicial review.

4.-5. [Reserved for future use.]

II. Under Former Law.

6. In general.

I. Under Current Law.

1. In general.

Taxpayer’s purchase of a boat in Florida was not subject to Mississippi use tax because (1) the Mississippi Department of Revenue showed no taxing authority, (2) the status of the purchase as a sale did not, alone, subject the purchase to a tax, (3) the taxpayer’s use of a broker did not, alone, exclude the purchase as a casual sale, nor the fact the purchase was nontaxable in Florida, and (4) the boat was not sold in the ordinary course of the broker’s business, as the broker only sold marketing services. Castigliola v. Miss. Dep't of Revenue, 162 So.3d 795, 2015 Miss. LEXIS 205 (Miss. 2015).

The imposition of use and excise taxes pursuant to §27-67-7 et seq. on a pipeline company’s use of natural gas taken from its interstate gas pipeline as fuel for its compressor engines located along the pipeline was permissible under the commerce clause and the due process clause of the United States Constitution since the activity taxed-the consumption of natural gas in compressor stations located in Mississippi-had a sufficient nexus with the State to justify the tax, the tax was fairly apportioned to assess only local activities and did not discriminate against interstate commerce by subjecting interstate taxpayers to a double taxation where similarly situated intrastate taxpayers would be subject to only single taxation, and the tax was fairly related to the benefits provided by the State to the pipeline company. Tennessee Gas Pipeline Co. v. Marx, 594 So. 2d 615, 1992 Miss. LEXIS 66 (Miss. 1992).

State’s imposition of sales and use tax liability on religious organization’s retail sale of religious materials, did not, under extant circumstances, violate free exercise of religion clause of First Amendment or result in excessive entanglement between government and religion thereby violating establishment clause. Jimmy Swaggart Ministries v. Board of Equalization, 493 U.S. 378, 110 S. Ct. 688, 107 L. Ed. 2d 796, 1990 U.S. LEXIS 485 (U.S. 1990).

The phrase “a sales tax imposed in another state” as set forth in §27-67-7, means a tax properly imposed. Thus, the Chancery Court properly considered whether another state improperly imposed its sales tax in determining whether a use tax should have been collected. Weeks Dredging & Contracting, Inc. v. Mississippi State Tax Com., 521 So. 2d 884, 1988 Miss. LEXIS 116 (Miss. 1988).

Section 514 of the Soldiers’ and Sailors’ Civil Relief Act does not exempt servicemen from sales and use taxes imposed by states in which they are stationed, but of which they are neither residents nor domiciliaries. Sullivan v. United States, 395 U.S. 169, 89 S. Ct. 1648, 23 L. Ed. 2d 182, 1969 U.S. LEXIS 1512 (U.S. 1969).

A pipeline company is not subject to the use tax in respect of gas which, by agreement with the owner of gas transported, it has a right to take from its line for the operation of compressor stations. Mississippi State Tax Com. v. Columbia Gulf Transmission Co., 249 Miss. 88, 161 So. 2d 173, 1964 Miss. LEXIS 378 (Miss. 1964).

2. No entitlement to exemption.

Gas company’s use of its own gas for its operations was subject to the use tax and not exempt under Miss. Code Ann. §27-67-7 because the gas used at the company’s plant was never sold at wholesale for resale by another company, but instead the company treated the transaction as a sale to itself and used the gas to fuel its own operations; thus, the company could not avail itself of the wholesaler exemption. Pursue Energy Corp. v. Miss. State Tax Comm'n, 968 So. 2d 368, 2007 Miss. LEXIS 529 (Miss. 2007).

3. Judicial review.

In a taxation dispute, a chancellor erred by vacating a decision from the Mississippi Department of Revenue (MDOR) that an airplane dealership had to pay a use tax, which was the same as the sales-tax rate, where substantial documentary evidence supported the conclusions that the dealership had been using for charters the airplanes that it was trying to sell. This determination was outside of the chancery court’s appellate purview, which was limited to deciding if the MDOR’s decision was supported by substantial evidence or was arbitrary and capricious. Miss. Dep't of Revenue v. Johnny Reb Aviation, LLC, 167 So.3d 1266, 2014 Miss. App. LEXIS 579 (Miss. Ct. App. 2014), cert. denied, 168 So.3d 962, 2015 Miss. LEXIS 356 (Miss. 2015).

4.-5. [Reserved for future use.]

II. Under Former Law.

6. In general.

Tangible personal property used in the construction and operation of an oil pipeline gathering system for transporting oil from one point in the state to another point in the state for ultimate shipment out of the state by railroad, was exempt from use tax, as property used in furtherance of interstate transportation or interstate commerce. Interstate Oil Pipe Line Co. v. Stone, 203 Miss. 715, 35 So. 2d 73, 1948 Miss. LEXIS 316 (Miss. 1948), aff'd, 337 U.S. 662, 69 S. Ct. 1264, 93 L. Ed. 1613, 1949 U.S. LEXIS 2952 (U.S. 1949).

Materials and other supplies used in constructing a telephone system adjacent to, and used solely in connection with the operation of an interstate trunk pipeline were exempt from use tax as property used in the furtherance of interstate transportation or interstate commerce. Interstate Oil Pipe Line Co. v. Stone, 203 Miss. 715, 35 So. 2d 73, 1948 Miss. LEXIS 316 (Miss. 1948), aff'd, 337 U.S. 662, 69 S. Ct. 1264, 93 L. Ed. 1613, 1949 U.S. LEXIS 2952 (U.S. 1949).

§ 27-67-8. Examination of records of religious institution; retroactive application of exemption from use tax on certain property used by religious institutions.

  1. No examination shall be made of the records of a religious institution, as defined in paragraph (i) of Section 27-67-7, unless the commissioner shows by reasonable evidence that the religious institution is not operating on a nonprofit basis.
  2. All outstanding claims against a religious institution as defined in paragraph (j) of Section 27-67-7 for unpaid taxes having accrued under the sales or use tax laws on or before the effective date of Section 27-67-7 and this section based upon transactions by such religious institution shall be void and in regards to such transactions for which sales or use taxes are unpaid on or before July 1, 1989, Sections 27-67-7 and 27-67-8 shall be retroactive in effect.

HISTORY: Laws, 1989, ch. 531, § 2, eff from and after July 1, 1989.

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected an error in a statutory reference. The reference in (1) to “paragraph (j)” was changed to “paragraph (i).” The Joint Committee ratified this correction at its August 5, 2008, meeting.

RESEARCH REFERENCES

ALR.

Exemption of charitable or educational organization from sales or use tax. 53 A.L.R.3d 748.

Exemption of religious organization from sales or use tax. 54 A.L.R.3d 1204.

State or local sales, use, or privilege tax on sales of, or revenues from sales of, advertising space or services. 40 A.L.R.4th 1114.

Qualification of health care entities for federal tax exemption as charitable organization under 26 USCS § 501(c)(3). 134 A.L.R. Fed 395.

CJS.

85 C.J.S., Taxation §§ 2182, 2189, 2191-2193.

Lawyers’ Edition.

Tax legislation as violating Federal Constitution’s First Amendment – Supreme Court cases. 103 L. Ed. 2d 951.

Establishment and free exercise of religion clauses of Federal Constitution’s First Amendment as applied to public aid to sectarian schools or students at such schools–Supreme Court cases. 125 L. Ed. 2d 793.

JUDICIAL DECISIONS

1. Constitutionality.

State’s imposition of sales and use tax liability on religious organization’s retail sale of religious materials, did not, under extant circumstances, violate free exercise of religion clause of First Amendment or result in excessive entanglement between government and religion thereby violating establishment clause. Jimmy Swaggart Ministries v. Board of Equalization, 493 U.S. 378, 110 S. Ct. 688, 107 L. Ed. 2d 796, 1990 U.S. LEXIS 485 (U.S. 1990).

§ 27-67-9. Registration of seller.

Every person selling tangible personal property or specified digital products for use, storage or consumption, or rendering services in this state to consumers, shall register and furnish any information relating to his business activities as the commissioner may require.

HISTORY: Codes, 1942, § 10146-05; Laws, 1955, Ex. Sess. ch. 111, § 5; Laws, 1960, ch. 479, § 5, eff June 1, 1960; Laws, 2009, ch. 332, § 9, eff from and after July 1, 2009.

Amendment Notes —

The 2009 amendment inserted “or specified digital products.”

Cross References —

“Specified digital products” defined, see §27-65-26.

§ 27-67-11. Seller to collect tax from purchaser.

  1. Every person maintaining a place of business, or doing business, in this state, shall collect the tax imposed by this article from the purchaser and remit the tax to the commissioner as hereinafter provided. Failure to collect the tax from the purchaser shall not relieve the seller of liability for payment of the tax.
  2. Any person selling tangible personal property or specified digital products that does not maintain a place of business in this state may be authorized by the commissioner to collect the tax from customers in Mississippi who are liable for its payment, and such person shall remit the tax to the commissioner in the same manner and subject to the same requirements as a person maintaining a place of business or doing business within this state. Such authority may be cancelled at any time when, in the judgment of the commissioner, the tax can be collected more effectively from the purchaser in this state. When the tax has been collected from the purchaser, the seller shall be liable for payment of the tax to the commissioner.
  3. Every person required or authorized to collect the tax shall add to the sales price of tangible personal property, services or specified digital products the amount of the tax imposed on purchaser for the use, storage, or consumption thereof, and, when so added, the tax shall be a debt from the purchaser to the seller until paid, and shall be collectible at law in the same manner as other debts. It shall be unlawful for any person to advertise, hold out, or state to the public or to any customer that the tax herein imposed will be assumed or absorbed by the seller or that any part thereof will be refunded. Said tax shall be stated separately from the sales price on the sales invoice and shown separately on the seller’s records. The purchaser shall pay the tax to the seller as trustee for and on account of the state.

HISTORY: Codes, 1942, § 10146-06; Laws, 1955, Ex. Sess. ch. 111, § 6; Laws, 1960, ch. 479, § 6, eff June 1, 1960; Laws, 2009, ch. 332, § 10, eff from and after July 1, 2009.

Amendment Notes —

The 2009 amendment inserted “or specified digital products” in (2) and (3); and made a minor punctuation change in (3).

Cross References —

Out-of-state audit of books to determine tax liability, see §§27-3-63,27-3-65.

“Specified digital products” defined, see §27-65-26.

Collection of sales tax, see §27-65-31.

Compensation or discount to taxpayer for collecting tax and filing returns, see §27-65-33.

Relief of seller from obligation to collect use taxes from manufacturers and utilities holding special permits, see §27-67-15.

RESEARCH REFERENCES

Am. Jur.

68 Am. Jur. 2d, Sales and Use Taxes §§ 224, 240 et seq.

4 Am. Jur. Proof of Facts, Doing Business, Proof No. 1 (doing business).

CJS.

53 C.J.S., Licenses §§ 84-86.

85 C.J.S., Taxation §§ 2181, 2213-2215.

JUDICIAL DECISIONS

I. Under Current Law.

1.-5. [Reserved for future use.]

II. Under Former Law.

6. Under former law.

I. Under Current Law.

1.-5. [Reserved for future use.]

II. Under Former Law.

6. Under former law.

Use Tax Law, Chapter 120, Laws of 1942, is unconstitutional as to its requirement that a nonresident seller shall collect and pay tax on sales consummated in Tennessee by delivery of property to a common carrier for transportation to purchasers in Mississippi, when the nonresident seller is not doing business in Mississippi and property was sold on orders taken by nonresident salesmen, as it violated commerce clause by imposing a burden on interstate commerce and denies to seller equal protection and due process of law. Reichman-Crosby Co. v. Stone, 204 Miss. 122, 37 So. 2d 22, 1948 Miss. LEXIS 350 (Miss. 1948), dismissed, 339 U.S. 917, 70 S. Ct. 625, 94 L. Ed. 1342, 1950 U.S. LEXIS 2179 (U.S. 1950).

A seller of tangible personal property who has no office, place of business or resident agent in this state, has not qualified to do business in Mississippi under state law, has not appointed a resident agent for service of process, and is engaged in no local activity in state, but who sells on orders taken by nonresident salesmen, completing such sales in Tennessee by delivery of property sold to residents of Mississippi to a common carrier at Memphis for transportation to purchasers in Mississippi, is not doing business in Mississippi, in a manner to give its courts jurisdiction over seller. Reichman-Crosby Co. v. Stone, 204 Miss. 122, 37 So. 2d 22, 1948 Miss. LEXIS 350 (Miss. 1948), dismissed, 339 U.S. 917, 70 S. Ct. 625, 94 L. Ed. 1342, 1950 U.S. LEXIS 2179 (U.S. 1950).

Nonresident seller engaged exclusively in interstate commerce is neither subject to state’s taxing power nor to state’s jurisdiction to subject seller to personal liability for failure to collect and pay tax levied against citizens of this state. Reichman-Crosby Co. v. Stone, 204 Miss. 122, 37 So. 2d 22, 1948 Miss. LEXIS 350 (Miss. 1948), dismissed, 339 U.S. 917, 70 S. Ct. 625, 94 L. Ed. 1342, 1950 U.S. LEXIS 2179 (U.S. 1950).

§ 27-67-13. Liability of user.

Any person who uses, stores, or consumes any tangible personal property or specified digital products upon which a tax is herein imposed, or who has received a service which is taxable, upon which the tax has not been paid to the commissioner or to a seller authorized by the commissioner to collect the tax, shall be liable therefor, and shall file returns and pay the tax due the state to the commissioner as provided by this article.

HISTORY: Codes, 1942, § 10146-07; Laws, 1955, Ex. Sess. ch. 111, § 7; Laws, 1960, ch. 479, § 7, eff June 1, 1960; Laws, 2009, ch. 332, § 11, eff from and after July 1, 2009.

Amendment Notes —

The 2009 amendment inserted “or specified digital products.”

Cross References —

Action to recover tax, penalty and interest, see §27-35-5.

“Specified digital products” defined, see §27-65-26.

RESEARCH REFERENCES

Am. Jur.

68 Am. Jur. 2d, Sales and Use Taxes §§ 224, 240 et seq.

CJS.

53 C.J.S., Licenses §§ 78, 79.

JUDICIAL DECISIONS

1.-5. [Reserved for future use.]

6. Under former law.

1.-5. [Reserved for future use.]

6. Under former law.

State has right to assess a use tax against its residents for use within state of property which has been transported to them in interstate commerce. Reichman-Crosby Co. v. Stone, 204 Miss. 122, 37 So. 2d 22, 1948 Miss. LEXIS 350 (Miss. 1948), dismissed, 339 U.S. 917, 70 S. Ct. 625, 94 L. Ed. 1342, 1950 U.S. LEXIS 2179 (U.S. 1950).

§ 27-67-15. Issuance of permits.

The commissioner may provide for the issuance of permits to manufacturers or public service corporations to pay all taxes levied under this article on the purchase of tangible personal property, services and specified digital products directly to the commissioner, in lieu of payment of the use tax to the vendor, in instances where the commissioner determines that such provisions will facilitate and expedite the collection of the tax at the proper rates which may be due on such purchases by said persons.

HISTORY: Codes, 1942, § 10146-08; Laws, 1955, Ex. Sess. ch. 111, § 8; Laws, 2009, ch. 332, § 12, eff from and after July 1, 2009.

Amendment Notes —

The 2009 amendment substituted “tangible personal property services and specified digital products” for “tanglible property and services.”

Cross References —

“Specified digital products” defined, see §27-65-26.

Issuance of permits under sales tax law, see §27-65-27.

§ 27-67-17. Payment of tax to commissioner, filing of returns.

  1. Except as otherwise provided in this section, the commissioner shall collect the tax imposed by this article, and every person subject to its provisions shall remit to the commissioner, on or before the twentieth day of each month, the amount of tax due by such person for the preceding calendar month. Returns and payments placed in the mail must be postmarked by the due date in order to be timely filed, except that when the due date falls on a weekend or holiday, returns and payments placed in the mail must be postmarked by the first working day following the due date in order to be considered timely filed. Every taxpayer shall file a return with his remittance, which return shall be prescribed by the commissioner and shall show for the calendar month preceding the tax payment date, the total sale or purchase price, or value of tangible personal property or specified digital products sold, used, stored or consumed by him for benefit received or service performed, and such other information as the commissioner may deem pertinent and necessary for determining the amount of tax due thereunder.
  2. The commissioner, in his discretion, may authorize in writing the filing of returns and the payment of tax on a quarterly basis by any person required or authorized to pay the tax imposed, such authority to be subject to revocation for good cause by the commissioner.
  3. In instances where it is impractical to file returns and pay the tax monthly or quarterly, the commissioner may authorize the filing of semiannual or annual returns.
  4. A taxpayer required to collect use taxes under this article and having an average monthly use tax liability of at least Fifty Thousand Dollars ($50,000.00) for the preceding calendar year shall pay to the Department of Revenue on or before June 25, 2014, and on or before the twenty-fifth day of June of each succeeding year thereafter, an amount equal to at least seventy-five percent (75%) of such taxpayer’s estimated use tax liability for the month of June of the current calendar year, or an amount equal to at least seventy-five percent (75%) of the taxpayer’s use tax liability for the month of June of the preceding calendar year. Payments required to be made under this subsection must be received by the Department of Revenue no later than June 25 in order to be considered timely made. A taxpayer that fails to comply with the requirements of this subsection may be assessed a penalty in an amount equal to ten percent (10%) of the difference between any amount the taxpayer pays pursuant to this subsection and the taxpayer’s actual use tax liability for the month of June for which the estimated payment was required to be made. Payments made by a taxpayer under this subsection shall not be considered to be collected for the purposes of any use tax diversions required by law until the taxpayer files a return for the actual use taxes collected during the month of June. This subsection shall not apply to any agency, department or instrumentality of the United States, any agency, department, institution, instrumentality or political subdivision of the State of Mississippi, or any agency, department, institution or instrumentality of any political subdivision of the State of Mississippi.
  5. The commissioner, in his discretion, may authorize the computation of the tax on the basis of a formula in lieu of direct accounting of specific properties in instances where such method will expedite, simplify or provide a more equitable means of determining liability under this article. All formulas shall be subject to revocation for good cause by the commissioner.

HISTORY: Codes, 1942, § 10146-09; Laws, 1955, Ex Sess ch. 111, § 9; Laws, 1960, ch. 479, § 8; Laws, 1995, ch. 549, § 3; Laws, 2002, ch. 539, § 3; Laws, 2005, ch. 330, § 3; Laws, 2007, ch. 536, § 3; Laws, 2008, ch. 507, § 11; Laws, 2009, ch. 332, § 13; Laws, 2009, ch. 563, § 9; Laws, 2010, ch. 562, § 9; Laws, 2012, ch. 547, § 5, eff from and after July 1, 2012.

Joint Legislative Committee Note —

Section 13 of ch. 332, Laws of 2009, effective from and after July 1, 2009 (approved March 12, 2009), amended this section. Section 9 of ch. 563, Laws of 2009, effective from and after July 1, 2010 (approved May 13, 2009), also amended this section. As set out above, this section reflects the language of both amendments pursuant to Section 1-1-109 which gives the Joint Legislative Committee on Compilation, Revision and Publication of Legislation authority to integrate amendments so that all versions of the same code section enacted within the same legislative session may become effective. The Joint Committee on Compilation, Revision and Publication of Legislation ratified the integration of these amendments as consistent with the legislative intent at the July 13, 2009 meeting of the Committee.

Editor’s Notes —

Laws of 2007, ch. 536, § 4, as amended by Laws of 2008, ch. 507, § 12, provides:

“SECTION 4. This act shall take effect and be in force from and after July 1, 2009.”

Laws of 2008, ch. 507, § 1, effective April 29, 2008, provides:

“SECTION 1. This act shall be known and may be cited as the “Budget Reconciliation Act of 2008.”

Amendment Notes —

The 2005 amendment inserted “difference between any amount the taxpayer pays pursuant to this subsection and the” in the third sentence of (4).

The 2007 amendment, effective from and after July 1, 2008, in (4), substituted “Fifty Thousand Dollars ($50,000.00)” for “Twenty Thousand Dollars ($20,000.00)” and “June 25, 2007” for “June 25, 2003,” and deleted the former last sentence, which read: “Payments made pursuant to this subsection for the month of June 2003, shall be deposited by the State Tax Commission into the Budget Contingency Fund created under Section 27-103-301, and payments made pursuant to this subsection for the month of June of 2004, and each succeeding year thereafter, shall be deposited by the State Tax Commission into the State General Fund.”

The 2008 amendment in the second version, substituted “June 25, 2010” for “June 25, 2007” in the first sentence of (4).

The first 2009 amendment (ch. 332) inserted “or specified digital products” near the end of (1).

The second 2009 amendment (ch. 563) provided for two versions of the section; and in the second version, substituted “June 25, 2011” for “June 25, 2003” in (4).

The 2010 amendment substituted “July 1, 2012” for “July 1, 2010” in the bracketed effective date language preceding both versions; and, in the second version, substituted “June 25, 2013” for “June 25, 2003” in the first sentence in (4).

The 2012 amendment, extended the bracketed effective date in both versions from “2012” to “2014”; in (4), twice substituted “Department of Revenue” for “State Tax Commission” in both versions and substituted “June 25, 2014” for “June 25, 2003” in the first sentence of the second version.

Cross References —

Returns under sales tax law, see §27-65-33.

RESEARCH REFERENCES

CJS.

85 C.J.S., Taxation §§ 2144, 2212.

§ 27-67-19. Extension of time; damages.

The commissioner may grant a reasonable extension of time for making any return and paying the tax due thereon, but the time for filing any such return shall not be extended beyond the twentieth of the month next succeeding the regular due date of such return without the imposition of interest at the rate of one percent (1%) per month, or fractional part of a month, from the regular due date of such return until the tax is paid.

For persistent, willful or recurring failure to make any return and pay the tax shown thereby to be due, by the time specified herein, there shall be added to the amount of tax shown to be due, ten percent (10%) damages, or interest at the rate of one percent (1%) per month, or both.

HISTORY: Codes, 1942, § 10146-10; Laws, 1955, Ex. Sess. ch. 111, § 10; ch. 479, § 9; Laws, 1988, ch. 491, § 4, eff from and after July 1, 1988.

Editor’s Notes —

Laws of 1988, ch. 491, § 6, effective July 1, 1988, provides as follows:

“SECTION 6. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the Mississippi Sales and Use Tax Laws prior to July 1, 1988, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1988, or shall thereafter be begun; and the provisions of the aforesaid statutes and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and executing of any warrant thereunder prior to July 1, 1988, or the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.”

RESEARCH REFERENCES

CJS.

CJS. 85 C.J.S., Taxation §§ 2189, 2206, 2212.

§ 27-67-21. Tax constitutes a debt.

The tax imposed by this article or damages assessed or interest applied by authority of this article shall constitute a debt due the State of Mississippi and shall be a lien upon the property or rights to property of any person subject to the provisions of this article from the date of assessment until paid.

HISTORY: Codes, 1942, § 10146-11; Laws, 1955, Ex. Sess. ch. 111, § 11.

Cross References —

Action to recover tax, penalty and interest, see §27-35-5.

Sales tax as debt, see §27-65-41.

RESEARCH REFERENCES

Am. Jur.

68 Am. Jur. 2d, Sales and Use Taxes § 224, 240 et seq.

CJS.

53 C.J.S., Licenses §§ 84-86.

85 C.J.S., Taxation § 2216.

§§ 27-67-23 through 27-67-27. Repealed.

Repealed by Laws of 2005, ch. 499, § 36 effective from and after July 1, 2005.

§27-67-23. [Codes, 1942, § 10146-12; Laws, 1955, Ex. Sess. ch. 111, § 12; Laws, 1980, ch. 536, § 5; Laws, 1988, ch. 491, § 5, eff from and after July 1, 1988.]

§27-67-25. [Codes, 1942, § 10146-12; Laws, 1955, Ex. Sess. ch. 111, § 12.]

§27-67-27. [Codes, 1942, § 10146-12; Laws, 1955, Ex. Sess. ch. 111, § 12.]

Editor’s Notes —

Former §27-67-23 was entitled: “Rights of taxpayer.”

Former §27-67-25 was entitled: “Recovery of improper taxes.”

Former §27-65-27 was entitled: “Only person burdened with illegal tax entitled to relief.”

Laws of 2005, ch. 499, § 38, effective July 1, 2005, provides as follows:

“SECTION 38. Sections 1 through 10 of this act shall be codified as a separate chapter in Title 27, Mississippi Code of 1972.”

§ 27-67-29. Disbursement from treasury to taxpayer.

In the event a final judgment is rendered in favor of the taxpayer in a suit to recover illegal taxes, it shall be the duty of the state auditor, upon receipt of a certified copy of the final judgment, to issue a warrant directed to the state treasurer, in favor of the taxpayer, to pay the part of the illegal tax as was paid into the State Treasury.

HISTORY: Codes, 1942, § 10146-12; Laws, 1955, Ex. Sess. ch. 111, § 12.

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor,” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section 27-104-6 provides that whenever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

§ 27-67-31. Administration of article by commissioner; monthly distribution of funds.

All administrative provisions of the sales tax law, and amendments thereto, including those which fix damages, penalties and interest for failure to comply with the provisions of said sales tax law, and all other requirements and duties imposed upon taxpayer, shall apply to all persons liable for use taxes under the provisions of this article. The commissioner shall exercise all power and authority and perform all duties with respect to taxpayers under this article as are provided in said sales tax law, except where there is conflict, then the provisions of this article shall control.

The commissioner may require transportation companies to permit the examination of waybills, freight bills, or other documents covering shipments of tangible personal property into this state.

On or before the fifteenth day of each month, the amount received from taxes, damages and interest under the provisions of this article during the preceding month shall be paid and distributed as follows:

On or before July 15, 1994, through July 15, 2000, and each succeeding month thereafter, two and two hundred sixty-six one-thousandths percent (2.266%) of the total use tax revenue collected during the preceding month under the provisions of this article shall be deposited in the School Ad Valorem Tax Reduction Fund created pursuant to Section 37-61-35. On or before August 15, 2000, and each succeeding month thereafter, two and two hundred sixty-six one-thousandths percent (2.266%) of the total use tax revenue collected during the preceding month under the provisions of this chapter shall be deposited into the School Ad Valorem Tax Reduction Fund created under Section 37-61-35 until such time that the total amount deposited into the fund during a fiscal year equals Four Million Dollars ($4,000,000.00). Thereafter, the amounts diverted under this paragraph (a) during the fiscal year in excess of Four Million Dollars ($4,000,000.00) shall be deposited into the Education Enhancement Fund created under Section 37-61-33 for appropriation by the Legislature as other education needs and shall not be subject to the percentage appropriation requirements set forth in Section 37-61-33.

On or before July 15, 1994, and each succeeding month thereafter, nine and seventy-three one-thousandths percent (9.073%) of the total use tax revenue collected during the preceding month under the provisions of this article shall be deposited into the Education Enhancement Fund created pursuant to Section 37-61-33.

On or before July 15, 1997, and on or before the fifteenth day of each succeeding month thereafter, the revenue collected under the provisions of this article imposed and levied as a result of Section 27-65-17(2) and the corresponding levy in Section 27-65-23 on the rental or lease of private carriers of passengers and light carriers of property as defined in Section 27-51-101 shall be deposited into the Motor Vehicle Ad Valorem Tax Reduction Fund created pursuant to Section 27-51-105.

On or before July 15, 1997, and on or before the fifteenth day of each succeeding month thereafter and after the deposits required by paragraphs (a) and (b) of this section are made, the remaining revenue collected under the provisions of this article imposed and levied as a result of Section 27-65-17(1) and the corresponding levy in Section 27-65-23 on the rental or lease of private carriers of passengers and light carriers of property as defined in Section 27-51-101 shall be deposited into the Motor Vehicle Ad Valorem Tax Reduction Fund created pursuant to Section 27-51-105.

On or before August 15, 2019, and each succeeding month thereafter through July 15, 2020, three and three-fourths percent (3-3/4%) of the total use tax revenue collected during the preceding month under the provisions of this article shall be deposited into the special fund created in Section 27-67-35(1). On or before August 15, 2020, and each succeeding month thereafter through July 15, 2021, seven and one-half percent (7-1/2%) of the total use tax revenue collected during the preceding month under the provisions of this article shall be deposited into the special fund created in Section 27-67-35(1). On or before August 15, 2021, and each succeeding month thereafter through July 15, 2022, eleven and one-fourth percent (11-1/4%) of the total use tax revenue collected during the preceding month under the provisions of this article shall be deposited into the special fund created in Section 27-67-35(1). On or before August 15, 2022, and each succeeding month thereafter, fifteen percent (15%) of the total use tax revenue collected during the preceding month under the provisions of this article shall be deposited into the special fund created in Section 27-67-35(1).

On or before August 15, 2019, and each succeeding month thereafter through July 15, 2020, three and three-fourths percent (3-3/4%) of the total use tax revenue collected during the preceding month under the provisions of this article shall be deposited into the special fund created in Section 27-67-35(2). On or before August 15, 2020, and each succeeding month thereafter through July 15, 2021, seven and one-half percent (7-1/2%) of the total use tax revenue collected during the preceding month under the provisions of this article shall be deposited into the special fund created in Section 27-67-35(2). On or before August 15, 2021, and each succeeding month thereafter through July 15, 2022, eleven and one-fourth percent (11-1/4%) of the total use tax revenue collected during the preceding month under the provisions of this article shall be deposited into the special fund created in Section 27-67-35(2). On or before August 15, 2022, and each succeeding month thereafter, fifteen percent (15%) of the total use tax revenue collected during the preceding month under the provisions of this article shall be deposited into the special fund created in Section 27-67-35(2).

On or before August 15, 2019, and each succeeding month thereafter through July 15, 2020, Four Hundred Sixteen Thousand Six Hundred Sixty-six Dollars and Sixty-seven Cents ($416,666.67) or one and one-fourth percent (1-1/4%) of the total use tax revenue collected during the preceding month under the provisions of this article, whichever is the greater amount, shall be deposited into the Local System Bridge Replacement and Rehabilitation Fund created in Section 65-37-13. On or before August 15, 2020, and each succeeding month thereafter through July 15, 2021, Eight Hundred Thirty-three Thousand Three Hundred Thirty-three Dollars and Thirty-four Cents ($833,333.34) or two and one-half percent (2-1/2%) of the total use tax revenue collected during the preceding month under the provisions of this article, whichever is the greater amount, shall be deposited into the Local System Bridge Replacement and Rehabilitation Fund created in Section 65-37-13. On or before August 15, 2021, and each succeeding month thereafter through July 15, 2022, One Million Two Hundred Fifty Thousand Dollars ($1,250,000.00) or three and three-fourths percent (3-3/4%) of the total use tax revenue collected during the preceding month under the provisions of this article, whichever is the greater amount, shall be deposited into the Local System Bridge Replacement and Rehabilitation Fund created in Section 65-37-13. On or before August 15, 2022, and each succeeding month thereafter, One Million Six Hundred Sixty-six Thousand Six Hundred Sixty-six Dollars and Sixty-seven Cents ($1,666,666.67) or five percent (5%) of the total use tax revenue collected during the preceding month under the provisions of this article, whichever is the greater amount, shall be deposited into the Local System Bridge Replacement and Rehabilitation Fund created in Section 65-37-13.

The remainder of the amount received from taxes, damages and interest under the provisions of this article shall be paid into the General Fund of the State Treasury by the commissioner.

HISTORY: Codes, 1942, § 10146-13; Laws, 1955, Ex Sess ch. 111, § 13; Laws, 1960, ch. 479, § 10; Laws, 1994, ch. 456, § 1; Laws, 1997, ch. 566, § 2; Laws, 1997, ch. 612, § 27; Laws, 2000, ch. 617, § 2, eff from and after July 1, 2000; Laws, 2018, 1st Ex Sess, ch. 1, § 1, eff from and after passage (approved August 29, 2018).

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected a typographical error in the first sentence of the first paragraph. The words “requirements and duties imposed upon taxpayer” were changed to “requirements and duties imposed upon a taxpayer.” The Joint Committee ratified the correction at its April 26, 2001, meeting.

Section 2 of ch. 566, Laws of 1997, amended this section, effective July 1, 1997. Section 27 of ch. 612, Laws of 1997, effective July 1, 2002, also amended this section. As set out above, the first version, effective July 1, 1997, of this section reflects the language of Section 2 of ch. 566, Laws of 1997, and the second version, effective July 1, 2002, reflects the language of Section 27 of ch. 612, Laws of 1997.

Editor’s Notes —

Laws of 1997, ch. 612, was vetoed by the Governor on April 10, 1997. The veto was overridden at the 1st 1997 Extraordinary Session of the Legislature on April 23, 1997.

Laws of 2018, 1st Extraordinary Session, ch. 1, §§ 14 and 15, effective from and after August 29, 2018, provide:

“SECTION 14. This act shall be known and may be cited as the Mississippi Infrastructure Modernization Act of 2018.

“SECTION 15. Sections 5 and 6 of this act shall take effect and be in force from and after October 1, 2018, the remainder of this act shall take effect and be in force from and after its passage.”

Amendment Notes —

The 2018 1st Extraordinary Session amendment, effective August 29, 2018, added (e) through (g) and redesignated former (e) as (h).

Cross References —

Out-of-state audit of books to determine tax liability, see §§27-3-63,27-3-65.

Applicability of administrative provisions to nonpayment of motor vehicle privilege taxes, see §27-19-151.

Distribution of sales taxes and other revenue collected under Chapter 65 of Title 27, see §§27-65-75.

Administration of sales tax law, see §27-65-87.

§ 27-67-32. Repealed.

Repealed by Laws of 1994, ch. 456, § 2, effective from and after July 1, 1994.

[Laws, 1992, ch. 419, § 11]

Editor’s Notes —

Former §27-67-32 was entitled: Disbursements to school ad valorem tax reduction fund and education enhancement fund. For similar provisions, see §27-67-31.

§ 27-67-33. Prior claims not affected.

Nothing in this article shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes, due or accrued under Chapter 119, Laws of 1934, Chapter 516, Laws of 1950, Chapter 409, Laws of 1952, or Chapter 111, Laws of 1955, as amended, prior to August 1, 1968, whether such assessment, appeal, suit, claim or action shall have been begun before August 1, 1968, or shall thereafter be begun; and the provisions of Chapter 119, Laws of 1934, Chapter 516, Laws of 1950, Chapter 409, Laws of 1952, and Chapter 111, Laws of 1955, are expressly continued in full force, effect and operation for the purpose of the assessment and collection of any taxes due or accrued under any such law, and amendments thereto, prior to August 1, 1968, and for the imposition of any penalties, forfeitures or claims for a failure to comply therewith.

HISTORY: Codes, 1942, § 10146-15; Laws, 1955, Ex. Sess. ch. 111, § 15; Laws, 1956, ch. 422, § 3; Laws, 1960, ch. 479, § 11; Laws, 1965, Ex. Sess. ch. 22, § 6; Laws, 1966, ch. 655, § 4; Laws, 1968, ch. 588, § 16, eff from and after August 1, 1968.

§ 27-67-35. Special fund created to assist municipalities and counties in paying for the repair, maintenance, reconstruction of roads, streets, bridges; distribution of funds.

    1. There is hereby created a special fund in the State Treasury. The fund shall be maintained by the State Treasurer as a separate and special fund, separate and apart from the General Fund of the state. The fund shall consist of monies deposited therein under Section 27-67-31(e) and monies from any other source designated for deposit into such fund. Monies in the fund shall be expended by the Department of Revenue to provide funds to assist municipalities in this state in paying costs associated with (i) repair, maintenance and/or reconstruction of roads, streets and bridges in municipalities and (ii) repair, maintenance and/or other improvements to water infrastructure and sewer infrastructure. Unexpended amounts remaining in the fund at the end of a fiscal year shall not lapse into the State General Fund, and any interest earned or investment earnings on amounts in the fund shall be deposited to the credit of the fund.
    2. 1. Three Million Dollars ($3,000,000.00) shall be allocated to all municipalities in equal shares, and

      2. The remainder of the funds allocated as follows:

      a. One-half (1/2) shall be allocated to municipalities based on the proportion that the population of a municipality according to the most recent federal decennial census bears to the total population of all municipalities in the state according to the most recent federal decennial census, and

      b. One-half (1/2) shall be allocated to municipalities based on the proportion that the amount of sales tax revenue distributed to a municipality during the preceding fiscal year under Section 27-65-75(1)(a) bears to the total amount of sales tax revenue distributed to all municipalities during the preceding fiscal year under Section 27-65-75(1)(a). The Department of Revenue shall distribute funds under this subsection (1) on a semiannual basis with distributions being made in the months of January and July.

      1. Subject to the provisions of this paragraph (b) and Section 65-21-31, funds provided to municipalities under this subsection (1) shall be allocated and distributed to municipalities as follows:
      2. In order to be eligible to receive the full amount of funds allocated for distribution to a municipality during a year under this subsection (1), the municipality must have expended an amount not less than the amount of base expenditures during the previous municipal fiscal year for the purposes described in paragraph (a) of this subsection (1). If a municipality fails to expend such required amount, then the amount of funds allocated for distribution to the municipality shall be reduced by the percentage by which the municipality failed to expend the amount of base expenditures. For the purposes of this subsection (1), “base expenditures” means the average annual expenditures made by a municipality for purposes described in paragraph (a) of this subsection (1) for the five-year period beginning October 1, 2013, and ending September 30, 2018. However, for the purposes of calculating the average annual expenditures for such five-year period, the year within the period with the highest annual expenditures for such purposes and the year within the period with the lowest annual expenditures for such purposes shall be excluded when calculating the average annual expenditures for the five-year period. Expenditure of the proceeds of bonds issued by a municipality for the purposes described in paragraph (a) of this subsection (1) shall not be considered when calculating the base period. Beginning July 1, 2020, and each succeeding July 1 thereafter, the amount of the base expenditures shall be adjusted and compounded annually by increasing or decreasing such amount by a percentage amount equal to the United States inflation rate for the previous calendar year ending on December 31 as certified by the Department of Revenue. The United States inflation rate for a calendar year shall be the Consumer Price Index for the calendar year for urban consumers as calculated by the Bureau of Labor Statistics of the United States Department of Labor.
    3. The Department of Revenue and the Department of Audit shall have all powers necessary to ensure the proper implementation of this subsection (1).
    1. There is hereby created a special fund in the State Treasury. The fund shall be maintained by the State Treasurer as a separate and special fund, separate and apart from the General Fund of the state. The fund shall consist of monies deposited therein under Section 27-67-31(f) and monies from any other source designated for deposit into such fund. Monies in the fund shall be expended by the Department of Revenue to provide funds to assist counties in this state in paying costs associated with the repair, maintenance and/or reconstruction of roads, streets and bridges in counties. Unexpended amounts remaining in the fund at the end of a fiscal year shall not lapse into the State General Fund, and any interest earned or investment earnings on amounts in the fund shall be deposited to the credit of the fund.
    2. 1. One-third (1/3) shall be allocated to all counties in equal shares,

      2. One-third (1/3) shall be allocated to counties based on the proportion that the total number of rural road miles in a county bears to the total number of rural road miles in all counties of the state, and

      3. One-third (1/3) shall be allocated to counties based on the proportion that the rural population of a county bears to the total rural population in all counties of the state, according to the latest federal decennial census. The Department of Revenue shall distribute funds under this subsection (2) on a semiannual basis with distributions being made in the months of January and July. Rural road miles and rural road population in the counties shall be determined in the same manner as they are determined for the purposes of the distribution formula in Section 65-9-3.

      1. Subject to the provisions of this paragraph (b) andSection 65-21-31, funds provided to counties under this subsection (2) shall be allocated and distributed to counties in the following proportions:
      2. From and after July 1, 2020, of the funds allocated for distribution to a county during a year under this subsection (2), the maximum amount of such funds that may be distributed to the county during that year shall not exceed the amount of county funds expended by the county during the previous county fiscal year for purposes described in paragraph (a) of this subsection (2). Expenditure of the proceeds of bonds issued by a county to pay costs associated with the repair, maintenance and/or reconstruction of roads, streets and bridges shall not be considered when determining the amount of county funds expended by the county during the previous county fiscal year.
    3. The Department of Revenue and the Department of Audit shall have all powers necessary to ensure the proper implementation of this subsection (2).

HISTORY: Laws, 2018, 1st Ex Sess, ch. 1, § 2, eff from and after passage (approved August 29, 2018).

Editor's Notes —

A former §27-67-35 [ Laws, 1994, ch. 563, § 5; Repealed by Laws of 1997, ch. 566, § 3, eff from and after July 1, 1997] provided for certain disbursements to the Motor Vehicle Ad Valorem Tax Reduction Fund.

Laws of 2018, 1st Extraordinary Session, ch. 1, §§ 14 and 15, effective from and after August 29, 2018, provide:

“SECTION 14. This act shall be known and may be cited as the Mississippi Infrastructure Modernization Act of 2018.

“SECTION 15. Sections 5 and 6 of this act shall take effect and be in force from and after October 1, 2018, the remainder of this act shall take effect and be in force from and after its passage.”

Article 3. Wholesale Compensating Tax [Repealed].

§§ 27-67-301 through 27-67-319. Repealed.

Repealed by Laws of 1984, ch. 458, § 8, effective from and after July 1, 1984.

[Codes, 1942, §§ 10147-01 to 10147-09, 10147-11; Laws, 1955, Ex. Sess. ch. 110, §§ 1-9; Laws, 1958, ch. 577, §§ 1-7; Laws, 1964, ch. 534, §§ 1-3, 5; Laws, 1966, ch. 650, § 2]

Editor’s Notes —

Former §§27-67-301 through27-67-319 contained provisions relating to a “wholesale compensating tax”.

Article 5. Salesmen’s Tax.

§ 27-67-501. Title and purpose of article.

This article may be cited as the salesman’s tax law.

The primary purpose of the article is to equalize the requirements of the laws of this state with regard to all persons soliciting sales of tangible personal property within this state and to protect those persons collecting and remitting the Mississippi sales tax, use tax and wholesale compensating tax from the unfair competition of persons who are not collecting and remitting such taxes to this state while enjoying the protection of the laws of this state, the use of its highways and all other benefits provided by the laws of this state.

HISTORY: Codes, 1942, § 10148-01; Laws, 1956, ch. 411, § 1; Laws, 1958, ch. 580, § 1, eff from and after passage (approved March 17, 1958).

Editor’s Notes —

The wholesale compensating tax, referred to in this section and codified as former §§27-67-301 through27-67-319, was repealed by Laws of 1984, ch. 458, § 8, effective from and after July 1, 1984.

Cross References —

Sales tax law, see §27-65-1 et seq.

Use tax law, see §27-67-1 et seq.

§ 27-67-503. Definitions.

Whenever used in this article, the following words and terms shall have the definition and meaning herein prescribed unless the intention of giving a more limited meaning is disclosed by the context:

“Tax commission” or “department” shall mean the Department of Revenue of the State of Mississippi.

“Commissioner” shall mean the Commissioner of Revenue of the Department of Revenue.

“Person” shall include a natural person, firm, corporation, copartnership, joint venture, association, estate or any other group or combination acting as a unit and the plural as well as the singular thereof.

“Taxpayer” shall mean any person liable for the tax hereunder.

“Sale” or “purchase” shall include the barter or exchange of properties as well as the sale or purchase thereof for money, and every closed transaction by which the title to tangible property passes, either within or without this state, shall constitute a taxable event, whether compensation shall be money or service or some other thing of value.

“Purchase price” or “sales price” shall mean the total amount for which tangible personal property is purchased or sold, valued in money, whether paid in money or merchandise; provided that cash discounts allowed and taken shall not be included.

“Tangible personal property” shall mean tangible goods, wares and merchandise when sold, purchased or delivered within this state.

“Salesman” or “salesmen” shall mean and include any and all persons engaged in the itinerant solicitation and taking of orders for tangible personal property by use of the highways of this state for subsequent delivery to retailers or consumers within this state.

HISTORY: Codes, 1942, § 10148-02; Laws, 1956, ch. 411, § 2; Laws, 1958, ch. 580, § 2; Laws, 2009, ch. 492, § 108, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective from and after July 1, 2010, substituted “‘Tax Commission’ or ‘department’ means the Department of Revenue” for “‘Tax commission’ shall mean the State Tax Commission” in (a); and substituted “‘Commissioner’ means the Commissioner of Revenue of the Department of Revenue” for “‘Commissioner’ shall mean the chairman of the state tax commission” in (b).

Cross References —

Department of Revenue generally, see §27-3-1 et seq.

Commissioner of revenue of the department of revenue, see §§27-3-3,27-3-4.

§ 27-67-505. Tax levy.

There is hereby levied, assessed and shall be collected from each salesman, as defined herein, a tax of three percent (3%) of the gross amount of the orders taken where delivery is made to a consumer located in this state and when the merchandise is for consumption by the said customer.

Provided, however, that, in the case of the solicitation or taking of orders for merchandise from retailers for resale in the regular course of business, the tax shall be paid at the rate of one eighth of one percent (1/8 of 1%) of the total amount of such orders.

HISTORY: Codes, 1942, § 10148-03; Laws, 1956, ch. 411, § 3.

Cross References —

Levy of sales taxes, see §27-65-13.

Levy of use taxes, see §27-67-5.

RESEARCH REFERENCES

CJS.

85 C.J.S., Taxation §§ 2170, 2186-2189, 2191-2193.

§ 27-67-507. Exemptions.

The tax levied by this article shall not be collected in the following instances:

A salesman taking orders for and to be filled by persons paying the tax due under the provisions of the sales, use or wholesale compensating tax laws of this state on the sales made pursuant to said orders.

A salesman taking orders for merchandise to be delivered to wholesalers or manufacturers to the extent of these orders.

A salesman taking an occasional order for merchandise in this state without having a daily or weekly itinerary in the state.

Any amount representing a sale to an exempt person or an exempt commodity as provided in the sales tax law.

HISTORY: Codes, 1942, § 10148-04; Laws, 1956, ch. 411, § 4.

Editor’s Notes —

The wholesale compensating tax, referred to in this section and codified as former §§27-67-301 through27-67-319, was repealed by Laws of 1984, ch. 458, § 8, effective from and after July 1, 1984.

Cross References —

Sales taxes, see §§27-65-13 through27-65-25.

Use tax, see §27-67-5.

§ 27-67-509. Collection of tax; returns.

The commissioner shall collect the tax imposed by this article and every person subject to its provisions shall remit to the commissioner on or before the twentieth day of each month the amount of the tax due by such person for the preceding calendar month. Every taxpayer shall file a return with his remittance, which return shall be processed by the commissioner and shall show, for the calendar month preceding the tax payment date, the total sale or purchase price of the tangible personal property sold by him, and such other information as the commissioner may deem pertinent or necessary for determining the amount of the tax due hereunder.

HISTORY: Codes, 1942, § 10148-05; Laws, 1956, ch. 411, § 5.

Cross References —

Collection of sales tax, see §27-65-31.

Returns under sales tax law, see §27-65-33.

Levy and collection of use taxes, see §§27-67-5 through27-67-7.

Payment of use taxes and filing of returns, see §27-67-17.

RESEARCH REFERENCES

CJS.

85 C.J.S., Taxation § 2212.

§ 27-67-511. Administration of the article.

All administrative provisions of the Sales Tax Law, including those which fix damages, penalties and interest for nonpayment of taxes and for noncompliance with the provisions of said Sales Tax Law, and all other requirements and duties imposed upon the taxpayer, shall apply to all persons liable for taxes under the provisions of this article, and the commissioner shall exercise all power and authority and perform all the duties with respect to taxpayers under this article as are provided in said Sales Tax Law, except where there is conflict, then the provisions of this article shall control. Any damages, penalties, or interest collected by the commissioner for nonpayment of taxes, or for noncompliance with the provisions of this article, shall be paid into the general fund of the state treasury by the commissioner. The commissioner may, from time to time, make such rules and regulations, not inconsistent with this article, as may be deemed necessary to carry out its provisions and such rules and regulations shall have the full force and effect of law.

The administration of this article is vested in and shall be exercised by the chairman of the State Tax Commission, and the enforcement of any of the provisions of this article in any of the courts of this state shall be under the exclusive jurisdiction of the chairman of the State Tax Commission, who shall from time to time promulgate such rules and regulations, not inconsistent with this article, as he may deem necessary to enforce its provisions.

HISTORY: Codes, 1942, § 10148-06; Laws, 1956, ch. 411, § 6.

Cross References —

Administration of sales tax law, see §27-65-87.

Administration of use tax law, see §27-67-31.

Chapter 68. Uniform Sales and Use Tax Administration Law

§ 27-68-1. Short title.

This chapter shall be known as and referred to as the “Uniform Sales and Use Tax Administration Act.”

HISTORY: Laws, 2003, ch. 338, § 1, eff from and after passage (approved Mar. 7, 2003.).

Cross References —

Sales taxes, generally, see §27-65-1 et seq.

Use taxes, generally, see §27-67-1 et seq.

Comparable Laws from other States —

Arkansas: A.C.A. §26-20-101 et seq.

Georgia: O.C.G.A. §48-8-160 et seq.

Iowa: Iowa Code § 423.7 et seq.

Kentucky: KRS § 139.780 et seq.

Louisiana: La. R.S. § 47:335.1 et seq.

Maine: 36 M.R.S. § 7121 et seq.

Minnesota: Minn. Stat. § 297A.995.

New Jersey: N.J. Stat. §§ 54:32B-44 to 54:32B-55.

North Carolina: N.C. Gen. Stat. § 105-164.42A et seq.

Rhode Island: R.I. Gen. Laws §44-59-1 et seq.

South Dakota: S.D. Codified Laws §10-45C-1 et seq.

Wisconsin: Wis. Stat. §§ 77.65 to 77.67.

Wyoming: Wyo. Stat. §39-15-401 et seq.

§ 27-68-3. Definitions.

As used in this chapter:

“Agreement” means the Streamlined Sales and Use Tax Agreement.

“Certified Automated System” means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction.

“Certified Service Provider” means an agent certified jointly by the states that are signatories to the agreement to perform all of the seller’s sales tax functions.

“Person” means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity.

“Sales tax” means the tax levied under Chapter 65, Title 27, Mississippi Code of 1972.

“Seller” means any person making sales, leases, or rentals of personal property or services.

“State” means any state of the United States and the District of Columbia.

“State Tax Commission” or “department” means the Department of Revenue.

“Use tax” means the tax levied under Chapter 67, Title 27, Mississippi Code of 1972.

HISTORY: Laws, 2003, ch. 338, § 2; Laws, 2009, ch. 492, § 109, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective from and after July 1, 2010, added (h); and redesignated former (h) as present (i).

Cross References —

Department of Revenue generally, see §27-3-1 et seq.

§ 27-68-5. Legislative findings.

The Legislature finds that this state may enter into an agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce.

HISTORY: Laws, 2003, ch. 338, § 3, eff from and after passage (approved Mar. 7, 2003.).

Cross References —

Seller to collect sales tax, see §27-65-31.

Seller to collect use taxes, see §27-67-11.

§ 27-68-7. Authority of State Tax Commission to enter into Streamlined Sales and Use Tax Agreement with one or more states; implementation.

The State Tax Commission is authorized to enter into the Streamlined Sales and Use Tax Agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. In furtherance of the agreement, the State Tax Commission is authorized to act jointly with other states that are members of the agreement to establish standards for certification of a certified service provider and certified automated system and establish performance standards for multi-state sellers.

The State Tax Commission is further authorized to take other actions reasonably required to implement the provisions set forth in this chapter. Other actions authorized by this section include, but are not limited to, the adoption of rules and regulations and the joint procurement, with other member states, of goods and services in furtherance of the cooperative agreement.

The State Tax Commission, or its designee, is authorized to represent this state before the other states that are signatories to the agreement.

HISTORY: Laws, 2003, ch. 338, § 4, eff from and after passage (approved Mar. 7, 2003.).

Cross References —

State Tax Commission as meaning Department of Revenue, see §27-3-4.

Commissioner of Revenue to administer provisions of Article 1 of Chapter 67, Title 27, see §27-61-31.

Seller to collect sales tax, see §27-65-31.

Chairman of State Tax Commission to administer and enforce provisions of Chapter 65, Title 27, see §27-65-87.

Seller to collect use tax, see §27-67-11.

§ 27-68-9. No provision of agreement to invalidate or amend law of Mississippi; adoption of agreement by state does not amend or modify existing law; implementation of agreement conditions must be by action of the state.

No provision of the agreement authorized by this chapter in whole or part invalidates or amends any provision of the law of this state. Adoption of the agreement by this state does not amend or modify any law of this state. Implementation of any condition of the agreement in this state, whether adopted before, at, or after membership of this state in the agreement, must be by the action of this state.

HISTORY: Laws, 2003, ch. 338, § 5, eff from and after passage (approved Mar. 7, 2003.).

§ 27-68-11. Agreement to meet minimum requirements prior to being entered into by State Tax Commission.

The State Tax Commission shall not enter into the Streamlined Sales and Use Tax Agreement unless the agreement requires each state to abide by the following requirements:

The agreement must set restrictions to achieve over time more uniform state rates through the following:

Limiting the number of state rates.

Limiting the application of maximums on the amount of state tax that is due on a transaction.

Limiting the application of thresholds on the application of state tax.

The agreement must establish uniform standards for the following:

The sourcing of transactions to taxing jurisdictions.

The administration of exempt sales.

The allowances a seller can take for bad debts.

Sales and use tax returns and remittances.

The agreement must require states to develop and adopt uniform definitions of sales and use tax terms. The definitions must enable a state to preserve its ability to make policy choices not inconsistent with the uniform definitions.

The agreement must provide a central, electronic registration system that allows a seller to register to collect and remit sales and use taxes for all signatory states.

The agreement must provide that registration with the central registration system and the collection of sales and use taxes in the signatory states will not be used as a factor in determining whether the seller has nexus with a state for any tax.

The agreement must provide for reduction of the burdens of complying with local sales and use taxes through the following:

Restricting variances between the state and local tax bases.

Requiring states to administer any sales and use taxes levied by local jurisdictions within the state so that sellers collecting and remitting these taxes will not have to register or file returns with, remit funds to, or be subject to independent audits from local taxing jurisdictions.

Restricting the frequency of changes in the local sales and use tax rates and setting effective dates for the application of local jurisdictional boundary changes to local sales and use taxes.

Providing notice of changes in local sales and use tax rates and of changes in the boundaries of local taxing jurisdictions.

The agreement must outline any monetary allowances that are to be provided by the states to sellers or certified service providers.

The agreement must require each state to certify compliance with the terms of the agreement prior to joining and to maintain compliance, under the laws of the member state, with all provisions of the agreement while a member.

The agreement must require each state to adopt a uniform policy for Certified Service Providers that protects the privacy of consumers and maintains the confidentiality of tax information.

The agreement must provide for the appointment of an advisory council of private sector representatives and an advisory council of nonmember state representatives to consult with in the administration of the agreement.

HISTORY: Laws, 2003, ch. 338, § 6, eff from and after passage (approved Mar. 7, 2003.).

§ 27-68-13. Agreement to provide mechanism among member states for establishing and maintaining cooperative system for administration of sales and use taxes.

The agreement authorized by this chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state.

HISTORY: Laws, 2003, ch. 338, § 7, eff from and after passage (approved Mar. 7, 2003.).

§ 27-68-15. Member states to be sole beneficiaries of agreement; no private right of action; no law declared invalid because of inconsistency with agreement.

  1. The agreement authorized by this chapter binds and inures only to the benefit of this state and the other member states. No person, other than a member state, is an intended beneficiary of the agreement. Any benefit to a person other than a state is established by the law of this state and the other member states and not by the terms of the agreement.
  2. Consistent with subsection (1) of this section, no person shall have any cause of action or defense under the agreement or by virtue of this state’s approval of the agreement. No person may challenge, in any action brought under any provision of law, any action or inaction by any department, agency or other instrumentality of this state, or any political subdivision of this state on the ground that the action or inaction is inconsistent with the agreement.
  3. No law of this state, or the application thereof, may be declared invalid as to any person or circumstance on the ground that the provision or application is inconsistent with the agreement.

HISTORY: Laws, 2003, ch. 338, § 8, eff from and after passage (approved Mar. 7, 2003.).

§ 27-68-17. Certified Service Provider; Certified Automated System; seller with proprietary system for determining amount of tax due liable for failure of system to meet performance standard.

  1. A Certified Service Provider is the agent of a seller, with whom the Certified Service Provider has contracted, for the collection and remittance of sales and use taxes. As the seller’s agent, the Certified Service Provider is liable for sales and use tax due each member state on all sales transactions it processes for the seller except as set out in this section. A seller that contracts with a Certified Service Provider is not liable to the state for sales or use tax due on transactions processed by the Certified Service Provider unless the seller misrepresented the type of items it sells or committed fraud. In the absence of probable cause to believe that the seller has committed fraud or made a material misrepresentation, the seller is not subject to audit on the transactions processed by the Certified Service Provider. A seller is subject to audit for transactions not processed by the Certified Service Provider. The member states acting jointly may perform a system check of the seller and review the seller’s procedures to determine if the Certified Service Provider’s system is functioning properly and the extent to which the seller’s transactions are being processed by the Certified Service Provider.
  2. A person that provides a Certified Automated System is responsible for the proper functioning of that system and is liable to the state for underpayments of tax attributable to errors in the functioning of the Certified Automated System. A seller that uses a Certified Automated System remains responsible and is liable to the state for reporting and remitting tax.
  3. A seller that has a proprietary system for determining the amount of tax due on transactions and has signed an agreement establishing a performance standard for that system is liable for the failure of the system to meet the performance standard.

HISTORY: Laws, 2003, ch. 338, § 9, eff from and after passage (approved Mar. 7, 2003.).

Chapter 69. Tobacco Tax

§ 27-69-1. Title of chapter.

This chapter may be cited as The Tobacco Tax Law.

HISTORY: Codes, 1942, § 10168; Laws, 1934, ch. 125.

Cross References —

Exclusion of authority of state board of health over tobacco, see §41-29-111.

Unfair Cigarette Sales Law, see §75-23-1 et seq.

Sale of cigarettes intended for export prohibited, see §75-23-31 et seq.

Federal Aspects—

Federal taxation on tobacco products, see 26 USCS § 5701 et seq.

§ 27-69-3. Definitions.

When used in this chapter:

“State” means the State of Mississippi as geographically defined, and any and all waters under the jurisdiction of the State of Mississippi.

“State Auditor” means the Auditor of Public Accounts of the State of Mississippi, or his legally appointed deputy, clerk or agent.

“Commissioner” means the Commissioner of Revenue of the Department of Revenue, and his authorized agents and employees.

“Person” means any individual, company, corporation, partnership, association, joint venture, estate, trust, or any other group, or combination acting as a unit, and the plural as well as the singular, unless the intention to give a more limited meaning is disclosed by the context.

“Consumer” means a person who comes into possession of tobacco for the purpose of consuming it, giving it away, or disposing of it in any way by sale, barter or exchange.

“Tobacco” means any cigarettes, cigars, cheroots, stogies, smoking tobacco (including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco, or substitutes therefor, prepared in such manner as to be suitable for smoking in a pipe or cigarette) and including plug and twist chewing tobacco and snuff, when such “tobacco” is manufactured and prepared for sale or personal consumption. All words used herein shall be given the meaning as defined in the regulations of the Treasury Department of the United States of America.

“First sale” means and includes the first sale, or distribution of such tobacco in intrastate commerce, or the first use or consumption of such tobacco within this state.

“Drop shipment” means and includes any delivery of tobacco received by any person within this state, when payment for such tobacco is made to the shipper, or seller by or through a person other than a consignee.

“Distributor” includes every person, except retailers as defined herein, in the state who manufactures or produces tobacco or who ships, transports, or imports into this state, or in any manner acquires or possesses tobacco, and makes a first sale of the same in the state.

“Wholesaler” includes dealers, whose principal business is that of a wholesale dealer or jobber, who is known to the retail trade as such, and whose place of business is located in Mississippi or in a state which affords reciprocity to wholesalers domiciled in Mississippi, who shall sell any taxable tobacco to retail dealers only for the purpose of resale.

“Retailer” includes every person, other than a wholesale dealer, as defined above, whose principal business is that of selling merchandise at retail, who shall sell, or offer for sale tobacco to the consumer. The sale of tobacco in quantity lots by retailers to other retailers, transient vendors, or other persons, shall not be construed as wholesale and shall not qualify such retailer for a permit as a wholesaler.

“Dealer” includes every person, firm, corporation or association of persons, except retailers as defined herein, who manufacture tobacco for distribution, for sale, for use or for consumption in the State of Mississippi.

The word “dealer” is further defined to mean any person, firm, corporation or association of persons, except retailers as defined herein, who imports tobacco from any state or foreign country for distribution, sale, use, or consumption in the State of Mississippi.

“Distributing agent” includes every person in the state who acts as an agent of any person outside the State of Mississippi, by receiving tobacco in interstate commerce, and storing such tobacco in this state subject to distribution, or delivery upon order from the person outside the state to distributors, wholesalers, retailers and dealers.

“Transient vendor” means and includes every person commonly and generally termed “peddlers” and every person acting for himself, or as an agent, employee, salesman, or in any capacity for another, whether as owner, bailee, or other custodian of tobacco, and going from person to person, dealer to dealer, house to house, or place to place, and selling or offering for sale at retail or wholesale tobacco, and every person who does not keep a regular place of business open at all times in regular hours, and every person who goes from person to person, dealer to dealer, house to house, or place to place, and sells or offers for sale tobacco which he carries with him, and who delivers the same at the time of, or immediately after the sale, or without returning to the place of business operations (a permanent place of business within the state) between the taking of the order and the delivery of the tobacco, or

All persons who go from person to person, house to house, place to place, or dealer to dealer, soliciting orders by exhibiting samples, or taking orders, and thereafter making delivery of tobacco, or filling the order without carrying or sending the order to the permanent place of business, and thereafter making delivery of the tobacco pursuant to the terms of the order, or

All persons who go from person to person, place to place, house to house, or dealer to dealer, carrying samples and selling tobacco from samples, and afterwards making delivery without taking and sending an order therefor to a permanent place of business for the filling of the order, and delivery of the tobacco, or the exchange of tobacco having become damaged or unsalable, or the purchase by tobacco of advertising space, or

All persons who have in their possession, or under their control, any tobacco offered, or to be offered for sale or to be delivered, unless the sale or delivery thereof is to be made in pursuance of a bona fide order for the tobacco, to be sold or delivered, the order to be evidenced by an invoice or memorandum.

“Contraband tobacco” means all tobacco found in the possession of any person whose permit to engage in dealing in tobacco has been revoked by the commissioner; and any cigarettes found in the possession of any person to which the proper tax stamps have not been affixed; and any cigarettes improperly stamped when found in the possession of any person; and all other tobacco upon which the excise tax has not been paid.

“Sale” means an exchange for money or goods, giving away, or distributing any tobacco as defined in this chapter.

“Forty-eight (48) hours” and “seventy-two (72) hours” means two (2) calendar days and three (3) calendar days, respectively, excluding Sundays and legal holidays.

“Stamp” or “stamping,” or the import of such word, when used in this chapter, means any manner of stamp or impression permitted by the commissioner that carries out the purposes of the chapter in clearly indicating upon the packages of cigarettes taxed the due payment of the tax and clearly identifying, by serial number or otherwise, the permittee who affixed the stamp to the particular package.

“Manufacturer’s list price” means the full sales price at which tobacco is sold or offered for sale by a manufacturer to the wholesaler or distributor in this state without any deduction for freight, trade discount, cash discounts, special discounts or deals, cash rebates, or any other reduction from the regular selling price. In the event freight charges on shipments to wholesalers or distributors are not paid by the manufacturer, then such freight charges required to be paid by the wholesalers and distributors shall be added to the amount paid to the manufacturer in order to determine “manufacturer’s list price.” In the case of a wholesaler or distributor whose place of business is located outside this state, the “manufacturer’s list price” for tobacco sold in this state by such wholesaler or distributor shall in all cases be considered to be the same as that of a wholesaler or distributor located within this state.

HISTORY: Codes, 1942, § 10169; Laws, 1934, ch. 125; Laws, 1940, ch. 119; Laws, 1955, Ex. Sess ch. 115, § 1; Laws, 1960, ch. 480; Laws, 1975, ch. 338; Laws, 1985, ch. 351, § 5; Laws, 2000, ch. 596, § 8; Laws, 2009, ch. 492, § 110, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective from and after July 1, 2010, substituted “Commissioner of Revenue of the Department of Revenue” for “Chairman of the State Tax Commission of the State of Mississippi” in (c); and made minor stylistic changes.

Cross References —

Transfer of functions of State Auditor to Executive Director of the Department of Finance and Administration, see §7-7-2.

Commissioner of Revenue of the Department of Revenue, see §27-3-3.

Federal Aspects—

Definitions applicable to federal taxation of tobacco products, see 26 USCS § 5702.

JUDICIAL DECISIONS

1. In general.

The Tax Commission erred in denying a wholesaler’s tobacco license to a distributing company owned by franchise retail store owners, on the ground that it was not a “wholesaler” within the meaning of subsection (j) of this section, where such term included all those who made their sales available to retail dealers in general and where the applicant, with limited actual selling success, had continued to stand ready to sell any merchandise to any creditworthy retailer, house brands alone excluded. However, a wholesaler does not have to have sales to show his status as such. Mississippi State Tax Com. v. Piggly Wiggly Alabama Distributing Co., 369 So. 2d 501, 1979 Miss. LEXIS 2261 (Miss. 1979).

§ 27-69-5. Permit required, and penalty for failure to secure or renew same.

  1. Every distributor, wholesaler, dealer or retailer who desires to become engaged in the sale or use of tobacco upon which a tax is required to be paid shall file with the commissioner an application for a permit to engage in such business. The application for a permit shall be filed on blanks to be furnished by the commissioner for that purpose. The application must be subscribed and sworn to by the person owning the business, or having an ownership interest in the business. If the applicant is a corporation, a duly authorized agent shall execute the application. The application shall show the name of such person, and in case of partnership, the name of each partner, the person’s post office address, the location of the place of business to which the permit shall apply, and the nature of the business in which engaged, and any other information the commissioner may require. No distributor, wholesaler, dealer or retailer shall sell any tobacco until the application has been filed, the prescribed permit fee paid, and the permit obtained. Except as otherwise provided in this subsection, the permit shall expire on January 31 of each year. However, a retail permit shall continue in force during the time that the permit holder to whom it is issued continues in the same business at the same location unless such permit is revoked by the commissioner for cause or is revoked pursuant to any provision of Section 27-70-1 et seq., Section 75-23-l et seq. or the Mississippi Juvenile Tobacco Access Prevention Act in Sections 97-32-1 through 97-32-23.
  2. An application shall be filed, and a permit obtained for each place of business owned or operated by each distributor, wholesaler, dealer or retailer.
  3. Upon receipt of the application and any permit fee provided for in this chapter, the commissioner may issue to every distributor, wholesaler, dealer or retailer, for the place of business designated, a nonassignable permit, authorizing the sale or use of tobacco in the state. The permit shall provide that it is revocable, and may be forfeited or suspended upon violation of any provision of this chapter, the Mississippi Tobacco Youth Access Prevention Act of 1997, Section 27-70-7 et seq., Section 75-23-1 et seq. or any rule or regulation adopted by the commissioner. If the permit is revoked or suspended, the distributor, wholesaler, dealer or retailer shall not sell any tobacco from the place of business until a new permit is granted, or the suspension of the old permit removed.
  4. A permit cannot be transferred from one person to another, and the permit shall at all times be publicly displayed by the distributor, wholesaler, dealer or retailer in his place of business so as to be seen easily by the public. A permit may be refused to any person previously convicted of violations of this chapter or Section 27-70-1 et seq.
  5. Information contained on a permit may be disclosed to the holder of a wholesaler’s permit, to law enforcement agencies of the federal government, state or any political subdivision of the state, and to the Attorney General and federal agencies responsible for administering tobacco laws.

HISTORY: Codes, 1942, § 10170; Laws, 1934, ch. 125; Laws, 1940, ch. 119; Laws, 1955, Ex. Sess ch. 115, § 2; Laws, 1985, ch. 351, § 6; Laws, 1997, ch. 578, § 12; Laws, 1998, ch. 422, § 1; Laws, 2011, ch. 520, § 4, eff from and after July 1, 2011.

Editor’s Notes —

Laws of 2011, ch. 520, § 7, effective July 1, 2011, provides:

“SECTION 7. Nothing in this act shall affect or defeat a distributor’s duty to comply with Section 27-70-9 as it was in effect prior to the effective date of this act for any month concluding prior to the effective date of this act. Nothing in this act shall affect or defeat any liability of any nonsettling manufacturer for any fee due pursuant to Section 27-70-1 et seq. for any month ending prior to the effective date of this act. Nothing in this act shall affect or defeat any assessment of, or the authority of the commissioner to assess, any fee imposed on the sale, use consumption or distribution of nonsettling-manufacturer cigarettes under Section 27-70-1 et seq. for any month concluding prior to the effective date of this act.”

Amendment Notes —

The 2011 amendment added (5) and designated the formerly undesignated paragraphs as (1) through (4); in (1), substituted “ownership interest in the business” for “ownership interest therein” at the end of the third sentence, substituted “Except as otherwise provided in this subsection” for “Except as otherwise provided in this paragraph” at the beginning of the seventh sentence, and inserted “Section 27-70-1 et seq., Section 75-23-1 et seq. or” in the last sentence; in (3), substituted “permit fee provided for in this chapter” for “permit fee hereinafter provided for” in the first sentence, and inserted “Section 27-70-7 et seq., Section 75-23-1 et seq.” in the third sentence; added “or Section 27-70-1 et seq.” at the end of (4); and made minor stylistic changes throughout the section.

Cross References —

Penalties for operating without permit, see §§27-69-7 through27-69-11.

Permits for terminals or warehouses, see §27-69-27.

Revocation of permit for failure to preserve or permit inspection of merchandise, invoices, books, papers and memoranda, see §27-69-37.

Confiscation of tobacco for violations, see §27-69-53.

Mississippi Juvenile Tobacco Access Prevention Act, see §97-32-1 et seq.

Criminal offense of selling or giving tobacco to children, see §97-32-5.

RESEARCH REFERENCES

Am. Jur.

51 Am. Jur. 2d, Licenses and Permits §§ 45 et seq.

16 Am. Jur. Pl & Pr Forms (Rev), Licenses and Permits, Forms 23-33 (proceedings for judicial review of refusal of license).

CJS.

53 C.J.S., Licenses §§ 82, 84-86, 97-99, 102-103.

JUDICIAL DECISIONS

1. In general.

This section [Code 1942, § 10170] requires separate application, permit and payment of tax for each of two places of business selling tobacco products operated by one corporation in adjoining portions of one building with two separate entrances, at two different street addresses, with two different managers, under two different names, one being credit business and other being strictly cash business. A. J. Lyon & Co. v. Stone, 207 Miss. 673, 43 So. 2d 104, 1949 Miss. LEXIS 378 (Miss. 1949).

§ 27-69-7. Permit and privilege taxes required; penalty for violations.

In addition to the excise tax on each person selling, using, consuming, handling or distributing tobacco as hereinafter provided, it is hereby made the duty of the commissioner to collect a privilege tax of One Hundred Dollars ($100.00) for each permit issued to every distributor, wholesaler or dealer doing business in this state. However, the amount of the privilege tax to be paid for a permit issued for a period of less than twelve (12) months shall be the proportionate amount of the annual privilege tax that the number of months, or part of a month, remaining until the permit expiration date bears to twelve (12) months, but in no case shall the privilege tax be less than Ten Dollars ($10.00).

Foreign manufacturers, wholesalers, or distributors may secure a permit from the commissioner, upon the payment of a fee of One Hundred Dollars ($100.00), and shall agree in an application sworn to and certified, that the excise tax shall be paid on all shipments of taxable tobacco into the State of Mississippi, that the required tax stamps shall be affixed to cigarettes, and that the commissioner, or his authorized agent, shall be permitted to inspect and audit their records of tobacco shipments into the State of Mississippi at any and all reasonable times.

It is further provided that any person who engages in any business for which a permit is required by this chapter, before procuring a permit, or after the permit is cancelled, shall be guilty of a misdemeanor, and punishable by a fine of not exceeding Five Hundred Dollars ($500.00), nor less than Fifty Dollars ($50.00).

HISTORY: Codes 1942, § 10171; Laws, 1940, ch. 119; Laws, 1954, ch. 364; Laws, 1955, Ex. Sess ch. 115, § 3; Laws, 1985, ch. 351, § 7; Laws, 1998, ch. 422, § 2, eff from and after January 31, 1998.

Cross References —

Out-of-state audit of books to determine tax liability, see §§27-3-63,27-3-65.

Revocation of permit after second offense, see §27-69-9.

Penalty for operating as wholesaler without permit, see §27-69-11.

Requirement that nonresident tobacco dealers obtaining license or permit comply with additional requirements imposed by their state of domicile on Mississippi dealers licensed to do business in that state, see §27-69-79.

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

RESEARCH REFERENCES

Am. Jur.

51 Am. Jur. 2d, Licenses and Permits § 39 et seq.

CJS.

53 C.J.S., Licenses § 118.

§ 27-69-9. Permit may be revoked and reinstated.

In addition to the penalties imposed in this chapter, after the second offense for any violation, the commissioner may revoke any permit which may have been issued to any person, or persons, violating any provisions of this chapter, or any rules or regulations promulgated by the commissioner under authority of this chapter.

The commissioner, in the event a permit is revoked, is required to notify all manufacturers, wholesalers and distributors having a permit required by this chapter, that the permit has been revoked, and such manufacturer, wholesaler and distributor is henceforth prohibited from selling taxable tobacco to such dealer or retailer. The commissioner may notify manufacturers, wholesalers and distributors as required by this paragraph either manually or electronically and shall specify by rule or regulation the method by which the notification shall be made.

HISTORY: Codes, 1942, § 10172; Laws, 1932, ch. 92; Laws, 1934, ch. 125; Laws, 1936, ch. 156; Laws, 1938, ch. 118; Laws, 1985, ch. 351, § 8; Laws, 1997, ch. 578, § 13; Laws, 2005, ch. 499, § 29; Laws, 2012, ch. 566, § 8, eff from and after passage (approved May 23, 2012.).

Editor’s Notes —

Laws of 2012, ch. 566, § 10 provides:

“SECTION 10. Sections 8 and 9 of this act shall take effect and be in force from and after its passage [approved May 23, 2012], and the remaining sections of this act shall take effect and be in force from and after July 1, 2012.”

Amendment Notes —

The 2005 amendment deleted “after giving such person ten (10) days’ notice in writing of his intention to revoke such permit” at the end of the first paragraph.

The 2012 amendment in the last paragraph, deleted “by letter” following “required to notify” in the first sentence and added the last sentence.

Cross References —

Penalties for operating without permit, see §27-69-11.

RESEARCH REFERENCES

Am. Jur.

51 Am. Jur. 2d, Licenses and Permits § 58 et seq.

16 Am. Jur. Pl & Pr Forms (Rev), Licenses and Permits, Forms 41-49, 61-63.

12 Am. Jur. Legal Forms 2d, Licenses and Permits §§ 164:21, 164:22.

8 Am. Jur. Legal Forms, Licenses, Forms 8:431-8:433 (bond or security for license).

CJS.

53 C.J.S., Licenses § 96.

§ 27-69-11. Penalties for operating without a permit.

Any person engaged in the business of buying, selling or distributing within this state, tobacco as a wholesaler without having secured the required permit from the commissioner shall be guilty of a misdemeanor.

HISTORY: Codes, 1942, § 10173; Laws, 1932, ch. 92; Laws, 1934, ch. 125.

Cross References —

Penalty for engaging in any business within statute without permit, see §27-69-7.

Revocation of permit, see §27-69-9.

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

§ 27-69-13. Applicability of tax.

There is hereby imposed, levied and assessed, to be collected and paid as hereinafter provided in this chapter, an excise tax on each person or dealer in cigarettes, cigars, stogies, snuff, chewing tobacco, and smoking tobacco, or substitutes therefor, upon the sale, use, consumption, handling or distribution in the State of Mississippi, as follows:

On cigarettes, the rate of tax shall be Three and Four-tenths Cents (3.4¢) on each cigarette sold with a maximum length of one hundred twenty (120) millimeters; any cigarette in excess of this length shall be taxed as if it were two (2) or more cigarettes. Provided, however, if the federal tax rate on cigarettes in effect on June 1, 1985, is reduced, then the rate as provided herein shall be increased by the amount of the federal tax reduction. Such tax increase shall take effect on the first day of the month following the effective date of such reduction in the federal tax rate.

On cigars, cheroots, stogies, snuff, chewing and smoking tobacco and all other tobacco products except cigarettes, the rate of tax shall be fifteen percent (15%) of the manufacturer’s list price.

No stamp evidencing the tax herein levied on cigarettes shall be of a denomination of less than One Cent (1¢), and whenever the tax computed at the rates herein prescribed on cigarettes shall be a specified amount, plus a fractional part of One Cent (1¢), the package shall be stamped for the next full cent; however, the additional face value of stamps purchased to comply with taxes imposed by this section after June 1, 1985, shall be subject to a four percent (4%) discount or compensation to dealers for their services rather than the eight percent (8%) discount or compensation allowed by Section 27-69-31.

Every wholesaler shall purchase stamps as provided in this chapter, and affix the same to all packages of cigarettes handled by him as herein provided.

The above tax is levied upon the sale, use, gift, possession or consumption of tobacco within the State of Mississippi, and the impact of the tax levied by this chapter is hereby declared to be on the vendee, user, consumer or possessor of tobacco in this state; and when said tax is paid by any other person, such payment shall be considered as an advance payment and shall thereafter be added to the price of the tobacco and recovered from the ultimate consumer or user.

HISTORY: Codes, 1942, § 10174; Laws, 1932, ch. 92; Laws, 1934, ch. 125; Laws, 1938, ch. 118; Laws, 1938, Ex. ch. 22; Laws, 1954, ch. 372; Laws, 1955, Ex. chs. 113, § 1; 116, §§ 1, 2; Laws, 1958, ch. 578; Laws, 1962, ch. 603, §§ 1-5; Laws, 1964, chs. 524, 535; Laws, 1972, ch. 488, § 1; Laws, 1985, ch. 351, § 9; Laws, 2009, ch. 562, § 1, eff from and after May 15, 2009.

Editor’s Notes —

The preamble to Laws of 2009, ch. 562, effective May 15, 2009, provides as follows:

“WHEREAS, the federal government has increased the federal excise tax on cigarettes by 62¢ per pack; and

“WHEREAS, the increase in the state excise tax on cigarettes contained in this act is 50¢ per pack; and

“WHEREAS, concern has been expressed regarding the amount of revenue from any increase in the state excise tax on cigarettes because of decreases in sales as a result of declines in consumption and other factors; and

“WHEREAS, the State Tax Commission projects a reduction in consumption of approximately 14% as a result of the federal excise tax increase and the increase in the state excise tax in this act; and

“WHEREAS, the State Tax Commission estimates that revenue from the increase in the excise tax contained in this act will be approximately $30,740,000.00 for the remainder of fiscal year 2009, and approximately $112,900,000.00 for fiscal year 2010; and

“WHEREAS, because the estimates by the State Tax Commission do not take into consideration possible reductions in cross-border sales of cigarettes as a result of increases in the excise tax, and because of the lack of precision in estimates of reductions in consumption of cigarettes because of increases in the excise tax, the Legislature feels that an estimated revenue increase in the amount of $106,175,000.00 for fiscal year 2010 as a result of the excise tax increase contained in this act is reasonable; NOW, THEREFORE,

“BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:”

Laws of 2009, ch. 562, § 2, effective May 15, 2009, provides:

“SECTION 2. In addition to cigarettes sold, used, consumed, handled or distributed on or after the effective date of the tax increase authorized in Section 27-69-13, this tax increase shall specifically apply to, and be due and payable on, cigarettes in the inventory of a wholesaler or retailer on the date the increase takes effect and on any cigarette tax stamps previously purchased at the lower tax rate but not yet affixed to cigarettes before the effective date of this tax increase. The tax levied under Chapter 69 of Title 27 on those cigarettes to which a stamp is or will be affixed and which is in the inventory of a wholesaler or retailer on the effective date of the tax increase authorized in Section 1 of this act shall not be considered paid until the tax as increased in Section 1 of this act is paid. As used in this section, the term “wholesaler” means a wholesaler who holds a permit issued under Section 27-69-5. As used in this section, the term “retailer” means a retailer who holds a permit issued under Section 27-69-5. In regard to any cigarettes in the inventory of a wholesaler or retailer on the effective date of the tax increase authorized in Section 1 of this act to which a stamp is affixed representing payment of the tax prior to the tax increase, and in regard to any stamps purchased by the wholesaler at the rate of tax prior to the tax increase which are in the possession of the wholesaler but not yet affixed on the effective date of the tax increase, the wholesaler or retailer having such cigarette and/or stamps in his inventory on the effective date of the tax increase shall, within thirty (30) days after the effective date of this section, pay to the State Tax Commission the difference in the amount of tax previously paid on these cigarettes and stamps and the higher tax rate as set out in Section 1 of this act. On the effective date of this section, any tobacco wholesaler who has unaffixed Mississippi cigarette stamps that exceed an average of sixty-day usage of such stamps shall, within twenty-one (21) days, return the stamps exceeding the average sixty-day usage for credit to be applied toward the new stamps from the commission. The average sixty-day stamp usage shall be determined by dividing the total stamp usage in the last twelve-month period prior to the effective date of this section by six (6). This is subject to verification by the State Tax Commission. However, no partial rolls may be returned for credit. Any rolls that are not complete rolls of stamps may subject the tobacco wholesaler to a penalty of Ten Thousand Dollars ($10,000.00) per roll. The tax on inventory and stamps shall be paid in the manner specified by the State Tax Commission.”

Laws of 2009, ch. 562, § 6, as amended by Laws of 2009, 2nd Extraordinary Session, ch. 89, § 1, effective June 30, 2009, provides as follows:

“SECTION 6. Sections 1 and 2 of this act shall take effect and be in force from and after May 15, 2009. Sections 3, 4 and 5 of this act shall take effect and be in force from and after July 1, 2009, if a bill appropriating not less than $27,000,000.00 for fiscal year 2010 to the Motor Vehicle Ad Valorem Tax Reduction Fund is enacted into law.”

Amendment Notes —

The 2009 amendment substituted “Three and Four-tenths Cents (3.4¢)” for “Eighteen-twentieths of One Cent (18/20 of 1¢)” and “on June 1, 1985” for “upon the passage of Senate Bill No. 2876, 1985 Regular Session” in the first two sentences of (a).

Cross References —

Exemption from tax stamp requirements for manufacturers who sell only to wholesalers, see §27-69-27.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 521 et seq.

CJS.

84 C.J.S., Taxation § 115 et seq.

85 C.J.S., Taxation § 2178.

§ 27-69-15. Stamps.

Any retailer, transient vendor, distributing agent, salesman, or other dealer who shall receive any cigarettes other than from a wholesaler having a permit as herein provided, and not having the necessary stamps already affixed, shall, after the receipt of such cigarettes, within the time limit herein provided, present the same to some wholesaler having such permit, for the affixing of the stamps required, and it shall be the duty of such wholesaler, thereupon and upon the payment to him by such retailer of the face value of the stamps required, to affix the stamps to said cigarettes in the same manner as if the cigarettes were handled and sold by such wholesaler, provided, that such wholesaler, before affixing the stamps, shall require of the retailer, transient vendor, distributing agent, salesman, or other dealer, the original invoice for the cigarettes to be stamped, and such wholesaler shall in each instance note upon the invoice, the denominations and number of stamps affixed to the cigarettes covered by said invoice, the notation to be made in ink, or other manner not easy to erase, at the time the stamps are affixed.

It is further provided that, in addition hereto, the wholesaler shall keep a separate record of all stamps affixed to taxable cigarettes presented by retailers, transient vendors, distributing agents, salesmen, or other dealers, showing the name of the retailer, transient vendor, distributing agent, salesman, or other dealer, name of the shipper, date of shipper’s invoice, the date stamps were affixed, denomination of stamps affixed, and total value of stamps affixed.

When the request is made to any wholesaler in this state by a retailer, transient vendor, distributing agent, salesman, or other dealer in this state, said request being duly and seasonably made for the affixing of stamps, and the request is accompanied by proper remittance and invoice, and such wholesaler refuses to affix the stamps to cigarettes as requested, said wholesaler shall forfeit to the state a penalty of Twenty-five Dollars ($25.00) for each offense, the same to be collected by the commissioner and, in addition thereto, in the discretion of the commissioner, forfeit his permit to handle stamps. In the event of such refusal on the part of any wholesaler to affix stamps said retailer, transient vendor, distributing agent, salesman, or other dealer may make application to the commissioner for stamps to be placed on the cigarettes upon which the wholesaler refused to affix the stamps, said application to be accompanied by an affidavit from the retailer, transient vendor, distributing agent, salesman, or other dealer, or some other credible person, setting forth the facts, whereupon the commissioner may issue and sell to such retailer, transient vendor, distributing agent, salesman, or other dealer, a sufficient number of stamps to be affixed to the cigarettes.

Stamps shall not be affixed to any cigarettes except by a wholesale dealer having a permit, except as otherwise provided in this chapter.

Stamps shall not be required to be affixed to any cigarettes while the same is in interstate commerce.

Any person who receives cigars, smoking tobacco, chewing tobacco, snuff or any other tobacco products except cigarettes from anyone other than a wholesaler having a tobacco permit issued by this state and the excise tax on the tobacco received has not been paid, shall compute the excise tax due the State of Mississippi at the rate prescribed herein on forms furnished by the commissioner for that purpose. Such report shall be accompanied by the remittance for the tax due and shall be filed with the commissioner within forty-eight (48) hours after receipt of the tobacco by such person.

In no case shall the provisions of this chapter be construed to require the payment of a tax upon any tobacco upon which the tax herein levied has once been paid to the state.

HISTORY: Codes, 1942, § 10175; Laws, 1932, ch. 92; Laws, 1934, ch. 125; Laws, 1936, ch. 156; Laws, 1985, ch. 351, § 10, eff from and after June 1, 1985.

Cross References —

Penalty for reuse of stamps, see §27-69-47.

Refund on damaged goods, see §27-69-49.

Refund for stamps shipped into another state, see §27-69-51.

RESEARCH REFERENCES

ALR.

Validity, construction, and application of state statutes forbidding possession, transportation, or sale of unstamped or unlicensed cigarettes or other tobacco products. 46 A.L.R.3d 1342.

CJS.

85 C.J.S., Taxation § 2178.

JUDICIAL DECISIONS

1. Validity.

2. Construction and application.

1. Validity.

It was within power of legislature in tobacco tax statute to require that wholesalers affix stamps to all goods presented to them. Mississippi State Tax Com. v. Flora Drug Co., 167 Miss. 1, 148 So. 373, 1933 Miss. LEXIS 113 (Miss. 1933).

That tobacco tax statute requiring retailers purchasing from wholesalers having no permit to present tobacco to wholesaler having permit to have stamps affixed may impose some burden does not make statute invalid. Mississippi State Tax Com. v. Flora Drug Co., 167 Miss. 1, 148 So. 373, 1933 Miss. LEXIS 113 (Miss. 1933).

Tobacco tax statute requiring retailer purchasing from wholesaler having no permit to present tobacco to wholesaler having permit to have stamps affixed does not discriminate in favor of wholesaler within state, since wholesaler outside state may procure stamps and affix them to merchandise. Mississippi State Tax Com. v. Flora Drug Co., 167 Miss. 1, 148 So. 373, 1933 Miss. LEXIS 113 (Miss. 1933).

2. Construction and application.

Under tobacco tax statute, where party orders cigars for his own use, no stamps need be affixed. Mississippi State Tax Com. v. Flora Drug Co., 167 Miss. 1, 148 So. 373, 1933 Miss. LEXIS 113 (Miss. 1933).

Under tobacco tax statute, goods can be ordered and delivered from another state into state without stamps being placed thereon until interstate transaction is ended. Mississippi State Tax Com. v. Flora Drug Co., 167 Miss. 1, 148 So. 373, 1933 Miss. LEXIS 113 (Miss. 1933).

§ 27-69-17. When distributors not required to affix stamps.

Any distributor engaged in manufacturing tobacco products in this state shall not be required to affix stamps to manufactured cigarette products before delivery to wholesalers qualified to affix stamps under the provisions of this chapter, but shall affix the required stamps to any taxable cigarettes delivered to retailers or consumers.

HISTORY: Codes, 1942, § 10189.5; Laws, 1955, Ex. Sess, ch. 115, § 7; Laws, 1985, ch. 351, § 11, eff from and after June 1, 1985.

RESEARCH REFERENCES

ALR.

Validity, construction, and application of state statutes forbidding possession, transportation, or sale of unstamped or unlicensed cigarettes or other tobacco products. 46 A.L.R.3d 1342.

§ 27-69-19. Dealers liable; exception.

The provisions of this chapter shall not apply to dealers in tobacco made the subject of interstate sales, except as provided in Chapter 70, Title 27, Mississippi Code of 1972.

HISTORY: Codes, 1942, § 10176; Laws, 1932, ch. 92; Laws, 1934, ch. 125; Laws, 2009, 2nd Ex Sess, ch. 85, § 13, eff from and after July 1, 2009.

Amendment Notes —

The 2009 2nd Ex Sess amendment added “except as provided in Chapter 70, Title 27, Mississippi Code of 1972.”

RESEARCH REFERENCES

CJS.

85 C.J.S., Taxation § 2178.

§ 27-69-21. Exemptions.

  1. The provisions of this chapter shall not apply to any tobacco donated to any charitable organization for the use of inmates of any institution supported, in whole or in part, by donations from the public, nor shall its provisions apply to tobacco purchased by the state or federal government for use of inmates of any state or federal institution. This exemption from the payment of the tax can only be allowed by the commissioner on sales supported by proof that such taxable tobacco was not purchased for resale, but donated to the inmates of the institution claiming such exemption. This proof must be accompanied by an exemption claim form as prescribed by the commissioner and signed under penalty of perjury by an official of the institution requesting the exemption.
  2. It is further provided that no tax shall apply on sales of tobacco by a wholesaler or distributor to a retailer for resale on the Mississippi and Tennessee Rivers at midstream or in the intercoastal waterway in the Mississippi Sound to crew members for use or consumption on boats or barges transporting property in interstate commerce.

HISTORY: Codes, 1942, § 10177; Laws, 1932, ch. 92; Laws, 1934, ch. 125; Laws, 1936, ch. 156; Laws, 1938, ch. 118; Laws, 1970, ch. 548, § 1; Laws, 2012, ch. 566, § 4, eff from and after July 1, 2012.

Editor’s Notes —

Laws of 2012, ch. 566, § 10 provides:

“SECTION 10. Sections 8 and 9 of this act shall take effect and be in force from and after its passage [approved May 23, 2012], and the remaining sections of this act shall take effect and be in force from and after July 1, 2012.”

Amendment Notes —

The 2012 amendment inserted the subsection designations; and substituted “accompanied by an exemption claim form as prescribed by the commissioner and signed under penalty of perjury” for “in affidavit form” in the last sentence in (1).

RESEARCH REFERENCES

CJS.

85 C.J.S., Taxation § 2178.

§ 27-69-23. Tax additional.

The tax imposed by this chapter is in addition to all other privileges, licenses, and any and all other taxes now imposed by law in this state; but nothing in this section shall be construed to permit the taxation by municipalities or boards of supervisors of the privilege taxed by this chapter.

HISTORY: Codes, 1942, § 10178; Laws, 1934, ch. 125.

Cross References —

Sales tax, see §27-65-1 et seq.

Use tax, see §27-67-1 et seq.

Salesmen’s tax law, see §27-67-501 et seq.

§ 27-69-25. Unpaid taxes a debt.

All taxes and penalties imposed under the provisions of this chapter remaining due and unpaid shall constitute a debt to the State of Mississippi, which may be collected from the person owing same by suit or otherwise.

HISTORY: Codes, 1942, § 10179; Laws, 1932, ch. 92; Laws, 1934, ch. 125.

Cross References —

Action to recover tax, penalty and interest, see §27-35-5.

RESEARCH REFERENCES

CJS.

85 C.J.S., Taxation § 2212 et seq.

§ 27-69-27. Manner and time of affixing stamps; manufacturers and wholesale distributors excepted.

The payment of the tax imposed by this chapter shall be evidenced by affixing stamps to each individual package of cigarettes usually sold to consumers, as distinguished from cartons or larger units which are composed of a number of individual packages.

Except as otherwise provided in this paragraph, the stamp shall be affixed within seventy-two (72) hours after the receipt of the cigarettes by the wholesaler, and within forty-eight (48) hours after receipt of the cigarettes by the retailer; provided, that in the case a dealer conducts a wholesale and retail business at one (1) place of business, stamps shall be affixed within forty-eight (48) hours after receipt of the cigarettes. However, the provisions of this paragraph shall not apply to tobacco at the point it is purchased at a sale under Section 27-69-56. The stamp must be so securely affixed as to require the continued application of water or of steam to remove it, or so that it cannot be otherwise removed without destruction or mutilation.

The excise tax imposed on cigars, smoking tobacco, chewing tobacco, snuff and all other tobacco products except cigarettes shall be computed by the application of the excise tax rate to the manufacturer’s list price on all purchases of such tobacco. The excise tax shall be due and payable on or before the fifteenth day of the month next succeeding the month in which the tax accrues. The tax shall be filed with the commissioner on forms prescribed by the commissioner.

Provided, however, manufacturers or other wholesale distributors of tobacco, which are subject to the excise taxes imposed by Section 27-69-13 of this chapter for the privilege of selling or using such tobaccos within this state, who maintain “terminals” or warehouses in which such tobaccos are stored, and who sell only to licensed wholesale dealers within the state who are qualified to purchase and affix the stamps required, may maintain such “spot stocks,” intended only for such sales, without affixing the stamps or filing returns and paying the tax.

Any person desiring to maintain such “terminal” or warehouse, shall make application to the commissioner and obtain a permit to maintain such stocks without affixing stamps thereto, for sale exclusively to out-of-state purchasers, or licensed wholesale dealers within this state, and the commissioner is hereby authorized to grant such permit upon the execution and filing with the commissioner, by the applicant, a bond with surety companies, authorized to do business in Mississippi, as surety thereon, and conditioned for the strict compliance by the applicant, with the following conditions under which said privilege may be granted.

The person maintaining such stock of untaxed tobacco shall supply to the commissioner monthly, or at such times as the commissioner may require, complete invoices of all tobaccos received, and shall also supply correct invoices of all tobaccos removed from such “terminal” or warehouse, said invoices to contain the correct name and address of all persons to whom such tobacco shall be delivered or consigned, whether within or without the State of Mississippi.

The penalty of such bond shall be determined by the commissioner, in an amount sufficient to protect the State of Mississippi from any loss of revenue which might occur by reason of the failure of principal to strictly adhere to the requirement that no tobacco would be sold from such stock within the State of Mississippi, except to licensed wholesale dealers.

HISTORY: Codes, 1942, § 10180; Laws, 1932, ch. 92; Laws, 1934, ch. 125; Laws, 1936, ch. 156; Laws, 1938, Ex. Sess, ch. 22; Laws, 1948, ch. 460; Laws, 1955, Ex. Sess, chs. 113, § 2; 116, §§ 1, 2; Laws, 1985, ch. 351, § 12; Laws, 2009, 2nd Ex Sess, ch. 87, § 2, eff from and after passage (approved June 30, 2009.).

Editor’s Notes —

Section 27-69-56, which authorized law enforcement officers to seize certain contraband tobacco and provided the procedures for disposal of the seized tobacco and is referenced above, was repealed by Section 1 of Chapter 87, Laws of 2009, effective July 1, 2010.

Amendment Notes —

The 2009 2nd Ex Sess amendment, in the second paragraph, added “Except as otherwise provided in this paragraph” at the beginning, and added the next-to-last sentence.

Cross References —

Penalty for failure to affix stamps, see §27-69-41.

Penalty for reuse of stamps, see §27-69-47.

Confiscation of tobacco upon which no tobacco tax stamp is affixed within the required time, see §27-69-53.

RESEARCH REFERENCES

ALR.

Validity, construction, and application of state statutes forbidding possession, transportation, or sale of unstamped or unlicensed cigarettes or other tobacco products. 46 A.L.R.3d 1342.

§ 27-69-29. Repealed.

Repealed by Laws of 1985, ch. 351, § 23, effective from and after June 1, 1985.

[Codes, 1942, § 10181; Laws, 1932, ch. 92; Laws, 1934, ch. 125; Laws, 1938, ch. 118]

Editor’s Notes —

Former §27-69-29 provided for cancellation of stamps used for denoting any tax imposed by Chapter 69.

§ 27-69-31. Compensation to dealers.

Dealers subject to the provisions of this chapter shall be allowed, as compensation for their services in affixing the stamps herein required, a sum equal to eight percent (8%) of the face value of the stamps purchased by them, provided that the commission shall allow no discount on the purchase of stamps by wholesalers of an aggregate amount of less than one hundred dollars ($100.00), and by retailers of an aggregate amount of less than fifty dollars ($50.00) in any one order.

It is further provided that the commissioner may, in his discretion, either reduce the compensation allowed, or disallow any compensation for the affixing of stamps, for failure of such dealer to comply with any provisions of the law or rules and regulations promulgated by the commissioner.

HISTORY: Codes, 1942, § 10182; Laws, 1932, ch. 92; Laws, 1934, ch. 125; Laws, 1938, ch. 118; Laws, 1964, ch. 536, § 1, eff from and after July 1, 1964 (approved June 11, 1964).

Cross References —

Discount or compensation to dealers of tobacco for services in attaching tax stamps, see §27-69-13.

§ 27-69-33. Segregation of stock for interstate shipment.

Manufacturers, distributors and wholesalers of cigars, cigarettes or smoking tobacco subject to the tax under this chapter, doing both intrastate and interstate business in such tobacco, must qualify as interstate dealers in such tobacco by applying to the commissioner for permission to engage in such business, and, upon receipt of such permission, he shall be permitted to set aside such part of his stock as may be absolutely necessary for the conduct of such interstate business, without affixing the stamps to cigarettes required by this chapter. Said interstate stock shall be kept in an entirely separate part of the building, separate and apart from intrastate stock, and the said interstate business shall be conducted by the said wholesale dealer in accordance with rules and regulations to be promulgated by the commissioner.

It is further provided that shipment of such merchandise be made only by a railroad, express company, boat line, or motor freight line certified by the Mississippi Public Service Commission as a common carrier, or by registered or insured parcel post.

It is further provided that any manufacturer, distributor, or wholesaler of cigars, cigarettes or smoking tobacco, engaged in interstate commerce in such tobaccos, shall report to the commissioner on or before the fifteenth day of each month, on forms prescribed by the commissioner, all sales of cigarettes made in interstate commerce during the preceding month to which Mississippi stamps were not affixed. These reports must be made supplementary to the reports required to be filed by Section 27-69-35 of this chapter.

Each shipment must be covered by a complete copy of invoice of the consignor, and supported by properly receipted bill of lading of the transportation company, or post office department as specified in the foregoing, and the receipted bills of lading and invoices shall be subject to inspection by the commissioner for a period of three (3) years.

The commissioner is further authorized to verify the actual delivery to the consignee of such unstamped taxable cigarettes before allowing credit, and for the purpose of such verification, the commissioner may exchange information with the proper authorities of other states as to movement of taxable tobacco to and from other states into and from the State of Mississippi.

HISTORY: Codes, 1942, § 10183; Laws, 1932, ch. 92; Laws, 1936, ch. 156; Laws, 1938, ch. 118; Laws, 1985, ch. 351, § 13, eff from and after June 1, 1985.

Cross References —

Mississippi Public Service Commission generally, see §77-1-1 et seq.

§ 27-69-35. Records of dealers.

It shall be the duty of every person subject to the provisions of this chapter, to keep an accurate set of records, showing all transactions had with reference to the purchase, sale or gift of cigars, cigarettes, or smoking tobacco, and such person shall keep separately all invoices of cigars, cigarettes or smoking tobacco, and shall keep a record of all stamps purchased, and such records, and all stocks of cigars, cigarettes or smoking tobacco on hand, shall be open to inspection at all reasonable times to the commissioner; provided, however, that all retail dealers, transient vendors, distributing agents, or other dealers purchasing, or receiving cigars, cigarettes, or smoking tobacco from without the state, whether the same shall have been ordered through a wholesaler, or jobber in this state, or by drop shipment, or otherwise, shall within five (5) days after receipt of the same, mail a duplicate invoice of all such purchases, or receipts, to the commissioner, and failure to furnish such duplicate invoices shall be deemed a misdemeanor.

It is further provided that all manufacturers, distributors and wholesalers of cigars, cigarettes or smoking tobacco, who have a permit required by this chapter shall furnish the commissioner with a statement monthly, showing the amount of taxable tobacco received, and must also furnish the commissioner with duplicate invoices covering stamps affixed to drop shipments purchased by retailers.

In the examination of such books, records, etc., the commissioner shall have the power to administer oaths to any person, and any person answering falsely, under oath, any of such questions, shall be guilty of perjury.

If any person being so examined, fails to answer questions propounded to him by the commissioner, or if any person, being summoned to appear and answer such questions, shall fail or refuse to do so, or if any person shall fail or refuse to permit the inspection of his stock of merchandise, or invoices, or books, or papers pertaining to any dealers in cigars, cigarettes or smoking tobacco, the commissioner may make such fact known to the circuit court of the county in which such failure or refusal occurs, or judge thereof in termtime or in vacation, by petition, and such circuit court, or judge thereof, shall issue a summons for such person so refusing, returnable on a date to be fixed by said court, or said judge, and on said date, the said circuit court, or the circuit judge, shall proceed to examine into the truth of the matter set out in said petition, and if the same be found to be true, the said circuit court, or circuit judge, shall issue a writ of subpoena duces tecum ordering and directing the person so summoned to bring into court, and exhibit for the inspection of the commissioner, all such books, records, invoices, etc., as the court may deem proper from all the facts and circumstances in the case. Any person failing or refusing to present such books, records, invoices, etc., or failing or refusing to testify, shall be punished for contempt as provided by Section 9-1-17 of the Mississippi Code of 1972.

HISTORY: Codes, 1942, § 10184; Laws, 1932, ch. 92; Laws, 1934, ch. 125; Laws, 1936, ch. 156; Laws, 1938, ch. 118; Laws, 1985, ch. 351, § 14, eff from and after June 1, 1985.

Cross References —

Subpoena for witnesses, generally, see §§13-3-93,99-9-11.

Out-of-state audit of books to determine tax liability, see §§27-3-63,27-3-65.

Supplementary reports of sales of cigarettes in interstate commerce, see §27-69-33.

Crime of perjury, see §97-9-59.

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

§ 27-69-37. Preservation of invoices.

Each person engaged as a wholesaler or retailer in the sale, use or consumption of tobacco, shall keep and preserve separately from all other invoices, for a period of three (3) years, all invoices of tobacco and of stamps bought by him, and shall permit the commissioner to inspect and examine all merchandise, invoices, books, papers and memoranda as may be necessary in ascertaining whether or not the tax levied herein has been paid, or to determine the amount of such tax that may be due, or due and unpaid. The failure of any person required to pay the tax herein levied, to preserve said invoices as above provided, or to permit the inspection and examination of merchandise, invoices, books, papers and memoranda, at the request of the commissioner, or his authorized agent, shall be deemed a violation of this chapter, and the commissioner may revoke the permit issued to such person as provided under Section 27-69-5 of this chapter, and also punishable as hereinafter set out. And the record of said invoices shall be open for inspection by the commissioner for the purpose of enforcing the provisions of this chapter.

HISTORY: Codes, 1942, § 10185; Laws, 1932, ch. 92; Laws, 1934, ch. 125; Laws, 1936, ch. 156; Laws, 1955, Ex. Sess, ch. 115, § 4; Laws, 1985, ch. 351, § 15, eff from and after June 1, 1985.

§ 27-69-39. Liability of persons, carriers, etc.

The provisions of this chapter shall extend and apply to every person using the public roads or highways, whether operating as common carrier, or contract carrier, or possessing, or transporting in this state any tobacco for delivery, sale or distribution, unless exempted hereunder. If such person is engaged in interstate commerce, he must have in his actual possession while engaged in transporting such tobacco, invoices or delivery tickets correctly disclosing the consignor and consignee of each and every item of tobacco being transported, provided that common carriers operating under the supervision of the interstate commerce commission, and having a permanent office, or place of business in this state where permanent and correct records are kept, are not required to have in the immediate possession of the person in charge of the vehicle, in which tobacco is being transported, such invoices or delivery tickets, but the records of such common carriers shall be open to the inspection of the commissioner, or any representative of the commissioner, at all reasonable times, for the purpose of obtaining information with reference to all tobacco transported into this state. The absence of such invoices or delivery tickets shall be prima facie evidence that such person is a dealer in tobacco in this state, and is subject to the provisions of this chapter.

HISTORY: Codes, 1942, § 10186; Laws, 1932, ch. 92; Laws, 1934, ch. 125; Laws, 1936, ch. 156.

Cross References —

Reports of motor carriers, see §77-7-261.

§ 27-69-41. Penalties.

If any person subject to the provisions of this chapter, or any rules or regulations promulgated by the commissioner under authority hereof, shall be found to have failed to affix the stamps required, or to have the same affixed as herein provided, or to pay any tax due hereunder, or to have violated any of the provisions of this chapter, or rules and regulations promulgated by the commissioner in the administration of this chapter, there shall be collected from such person, in addition to the tax that may be due, a penalty of fifty percent (50%) of the tax due; and the commissioner, or his duly authorized representative, may make immediate demand upon such person for the payment of all such taxes and penalties. Provided, that the commissioner, for good reason shown, may remit all or any part of the penalties imposed, but the taxpayer must pay all taxes due and interest thereon, at the rate of twelve percent (12%) per annum. The keeping of any unstamped cigarettes or untaxed tobacco at a place of business where such articles are sold, shall be prima facie evidence of intent to violate the provisions of this chapter.

All administrative provisions of the Mississippi Sales Tax Law, including those which fix damages, penalties and interest for nonpayment of taxes and for noncompliance with the provisions of said chapter, and all other requirements and duties imposed upon taxpayers, shall apply to all persons liable for taxes under the provisions of this chapter, and the commissioner shall exercise all the power and authority and perform all the duties with respect to taxpayers under this chapter as are provided in the Sales Tax Law, except where there is conflict, then the provisions of this chapter shall control.

HISTORY: Codes, 1942, § 10187; Laws, 1932, ch. 92; Laws, 1934, ch. 125; Laws, 1955, Ex. Sess, ch. 115, § 5; Laws, 1985, ch. 351, § 16, eff from and after June 1, 1985.

Cross References —

Enrollment of judgments, generally, see §11-7-189.

Attachment at law against debtors, see §11-33-1 et seq.

Executions, generally, see §13-3-111 et seq.

Sheriff’s execution and return of process, see §19-25-37.

Mississippi Sales Tax Law generally, see §27-65-1 et seq.

RESEARCH REFERENCES

ALR.

Validity, construction, and application of state statutes forbidding possession, transportation, or sale of unstamped or unlicensed cigarettes or other tobacco products. 46 A.L.R.3d 1342.

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 874.

CJS.

85 C.J.S., Taxation § 2219.

§ 27-69-43. Repealed.

Repealed by Laws of 2005, ch. 499, § 36 effective from and after July 1, 2005.

Codes, 1942, § 10188; Laws, 1932, ch. 192; Laws, 1934, ch. 125.

Editor’s Notes —

Former §27-69-43 provided for hearings and appeals from certain actions of the State Tax Commission.

§ 27-69-45. Repealed.

Repealed by Laws of 1985, ch. 351, § 24, effective from and after June 1, 1985.

[Codes, 1942, § 10189; Laws, 1932, ch. 192; Laws, 1934, ch. 125; Laws, 1955, Ex. Sess, ch. 115, § 6]

Editor’s Notes —

Former §27-69-45 provided for fines to be assessed against any person for failure to affix stamps required by this chapter.

§ 27-69-47. Penalty for reuse of stamps.

Whoever wilfully washes, removes, or otherwise prepares for use stamps, provided for in this chapter, with intent to use, or cause the same to be used, after it has already been used, or who knowingly or wilfully buys or offers for sale, or gives away, any such stamps to any person for use, or knowingly uses the same, or has in his possession any such washed, restored or altered stamp which has been removed from the cigarette package to which it has been previously affixed, or whoever, for the purpose of evading any tax hereunder, uses any stamp which has heretofore been used for the purpose of paying any tax provided in this chapter, or whoever buys, sells, uses or offers to buy, sell or give away, or has in his possession any stamp or stamps not lawfully purchased, shall be guilty of a felony and, upon conviction, shall be punished by a fine of not more than One Thousand Dollars ($1,000.00), or by imprisonment in the State Penitentiary for not less than one (1) year, nor more than ten (10) years, or by both said fine and imprisonment.

HISTORY: Codes, 1942, § 10190; Laws, 1932, ch. 92; Laws, 1934, ch. 125; Laws, 1985, ch. 351, § 17, eff from and after June 1, 1985.

Cross References —

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any felony violation, see §99-19-73.

RESEARCH REFERENCES

CJS.

85 C.J.S., Taxation § 2219.

§ 27-69-49. Refund on damaged goods; how obtained.

  1. The commissioner may promulgate rules and regulations providing for refunds to dealers of the face value of stamps affixed to any cigarettes which have become unfit for use and consumption, unsalable, or for any other legitimate loss which may occur, upon proof of such loss. Refund is to be made by issuing new stamps of an aggregate value of the tax paid on the goods adjudged to be unfit for use, consumption, unsalable, or any other loss suffered.
  2. The proof of loss required to obtain a refund of the amount so authorized in subsection (1) of this section, shall be in a form prescribed by the commissioner and signed by the applicant under penalty of perjury, his agent or representative, or other person familiar with the facts relied upon, setting out in detail the facts and circumstances under which the loss occurred.
  3. The commissioner shall keep a permanent record of all such refunds made by him, in his office, and shall receive credit for such refunds.
  4. No cigarettes which have been adjudged unfit for use and consumption, or unsalable, shall again be offered for sale in this state, and any person selling or offering to sell, or to give away, any such cigarettes shall be guilty of a misdemeanor.

HISTORY: Codes, 1942, § 10191; Laws, 1932, ch. 92; Laws, 1934, ch. 125; Laws, 1938, ch. 118; Laws, 1985, ch. 351, § 18; Laws, 2012, ch. 566, § 5, eff from and after July 1, 2012.

Editor’s Notes —

Laws of 2012, ch. 566, § 10 provides:

“SECTION 10. Sections 8 and 9 of this act shall take effect and be in force from and after its passage [approved May 23, 2012], and the remaining sections of this act shall take effect and be in force from and after July 1, 2012.”

Amendment Notes —

The 2012 amendment inserted the subsection designations and rewrote (2).

Cross References —

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

§ 27-69-51. Refund for stamps shipped into another state; refund of tax paid on cigarettes in possession of wholesaler ceasing to do business in Mississippi.

  1. If any wholesaler subject to the provisions of this chapter shall sell or ship or transport any cigarettes into another state to a regular dealer, he shall be allowed a refund of the tax paid on those cigarettes. The refund shall be made by way of new stamps issued to him by the commissioner upon application accompanied by sworn acknowledgment from the purchaser, showing the units, items and date of delivery, the acknowledgment to state that he has received such cigarettes, and that stamps of an aggregate value, of which refund is requested, were on the cigarettes so acknowledged; provided further, that the acknowledgment shall show that the stamps affixed to the cigarettes, for which refund is requested, have had the cancellation marked “void” by ink, or by imprinting.
  2. If any wholesaler subject to the provisions of this chapter shall cease to do business in the State of Mississippi, he shall be allowed a refund of the tax paid on cigarettes in his possession. Such refund request shall be accompanied by a sworn acknowledgement that the wholesaler is no longer doing business in the State of Mississippi, and the acknowledgment must state that stamps with a value in the amount of the refund being requested are being returned to the Department of Revenue before use.

HISTORY: Codes, 1942, § 10192; Laws, 1932, ch. 92; Laws, 1934, ch. 125; Laws, 1938, ch. 118; Laws, 1985, ch. 351, § 19; Laws, 2011, ch. 520, § 5, eff from and after July 1, 2011.

Editor’s Notes —

Laws of 2011, ch. 520, § 7, effective July 1, 2011, provides:

“SECTION 7. Nothing in this act shall affect or defeat a distributor’s duty to comply with Section 27-70-9 as it was in effect prior to the effective date of this act for any month concluding prior to the effective date of this act. Nothing in this act shall affect or defeat any liability of any nonsettling manufacturer for any fee due pursuant to Section 27-70-1 et seq. for any month ending prior to the effective date of this act. Nothing in this act shall affect or defeat any assessment of, or the authority of the commissioner to assess, any fee imposed on the sale, use consumption or distribution of nonsettling-manufacturer cigarettes under Section 27-70-1 et seq. for any month concluding prior to the effective date of this act.”

Amendment Notes —

The 2011 amendment added (2) and designated the formerly undesignated provisions of the section as (1); and made minor stylistic changes.

RESEARCH REFERENCES

CJS.

85 C.J.S., Taxation §§ 2206, 2208.

§ 27-69-53. Commodities subject to confiscation.

Any cigarettes found at any point within this state, in the possession of a dealer or any person for a period of time longer than specified by Section 27-69-27 and not having affixed to the package, the stamps as required, and any tobacco subject to the tax found in the possession of any wholesaler, distributor or dealer required by this chapter to obtain a permit, who has not procured a permit, or whose permit has been revoked and not reinstated, are hereby declared to be contraband goods, and the same may be seized by the commissioner, or his agents, or employees, or by any peace officer of this state, when directed by the commissioner so to do, without a warrant, and the said goods shall be offered by the commissioner for sale at public auction to the highest bidder after due advertisement, but the commissioner before delivering any of said goods so seized shall require the purchaser to affix the proper amount of stamps to the cigarettes or pay the excise tax on other tobacco as required by this chapter. The proceeds of sale for any goods sold shall be paid to the State Treasurer by the commissioner as are other funds collected. Provided, that the cost of confiscation and sale shall be paid out of the proceeds derived from such sale before making remittance to the State Treasurer. The time limit herein specified for affixing said stamps shall not apply to any person who, within said time limits, shall offer for sale, either at wholesale or retail, any cigarettes, and all cigarettes when offered for sale either at wholesale or retail without the stamps having been first affixed, shall be subject to confiscation. Provided further, that any vehicle, not a common carrier, which may be used in transporting for the purpose of sale any unstamped cigarettes, shall likewise be subject to confiscation and sale in the same manner as above provided.

The seizure, forfeiture and sale of contraband goods under this section and Section 27-69-55 is supplemental and in addition to the seizure, forfeiture and sale of contraband tobacco provided for in Section 27-69-56. Where a basis exists under both this section and Section 27-69-55 and under Section 27-69-56 for the seizure, forfeiture and sale of the same contraband goods, such actions can proceed simultaneously. Where such simultaneous seizure, forfeiture and sale is undertaken and there is a conflict between the procedures contained in this section and Section 27-69-55 and those contained in Section 27-69-56, the procedures contained in Section 27-69-56 shall control and be followed.

HISTORY: Codes, 1942, § 10193; Laws, 1932, ch. 92; Laws, 1934, ch. 125; Laws, 1936, ch. 156; Laws, 1985, ch. 351, § 20; Laws, 2009, 2nd Ex Sess, ch. 87, § 3, eff from and after passage (approved June 30, 2009.).

Editor’s Notes —

Section 27-69-56, which authorized law enforcement officers to seize certain contraband tobacco and provided the procedures for disposal of the seized tobacco and is referenced above, was repealed by Section 1 of Chapter 87, Laws of 2009, effective July 1, 2010.

Amendment Notes —

The 2009 2nd Ex Sess amendment added the last paragraph.

Cross References —

Procedure when goods confiscated, see §27-69-55.

§ 27-69-55. Procedure when goods are confiscated.

In all cases of seizures of any tobacco, or other property hereafter made as being subject to forfeiture under the provisions of this chapter, which in the opinion of the officer or person making the seizure, is of the appraised value of Twenty-five Dollars ($25.00) or more, the said officer or person shall proceed as follows:

First: He shall cause a list containing a particular description of the tobacco or other property seized to be prepared in duplicate, and an appraisement thereof to be made by three (3) sworn appraisers to be selected by him, who shall be respectable and disinterested citizens of this state, residing within the county wherein the seizure was made. Said list and appraisement shall be properly attested by said officer, or person, and the said appraisers, for which service each of said appraisers shall be allowed the sum of One Dollar ($1.00) per day for not exceeding two (2) days, to be paid as other costs.

Second: If the said tobacco, or other property seized, is believed by the officer making the seizure to be of less value than Twenty-five Dollars ($25.00), no appraisement shall be made.

Third: The officer or person making the seizure shall proceed to give notice thereof for five (5) days, in writing, at three (3) places in the county where the seizure is made. One (1) of the notices shall be posted at the county courthouse; another at the place where the goods were seized; and the other at some public place. The notice shall describe the property seized, and state the time and place and cause of seizure, and give the name and place of residence, if known, of the person from whom the property was seized, and shall require any person claiming it to appear and make such claims in writing, within five (5) days from the date of the first posting of such notice. Such officer or person making the seizure shall also deliver to the person from whom the property was seized, and also to the owner, if known, a copy of said notice.

Fourth: Any person claiming the said property so seized as contraband within the time specified in the notice, may file with the commissioner a claim, in writing, stating his interest in the property seized, and may execute a bond to the State of Mississippi in a penal sum equal to double the value of said property so seized, but in no case shall said bond be less than the sum of One Hundred Dollars ($100.00), with securities to be approved by the clerk of the circuit court in the county in which the property is seized, conditioned that in the case of condemnation of the property so seized, the obligor shall pay to the State of Mississippi the full value of the property so seized, and all costs and expenses of the proceedings to obtain such condemnation, including a reasonable attorney’s fee. And upon the delivery of such bond to the commissioner, he shall transmit the same with the duplicate list or description of the property seized to the county attorney of the county, or the district attorney of the district in which such seizure was made, and the said county attorney, or district attorney, as the case may be, shall prosecute the case to secure the forfeiture of said property in the court having jurisdiction. Upon the filing of the bond aforesaid, the said property shall be delivered to the claimant pending the outcome of the case, provided he shall at once affix the required stamps on cigarettes or pay the tax due on other tobacco products.

Fifth: If no claim is interposed, and no bond given within the time above specified, such property shall be forfeited without further proceedings, and the same shall be sold as herein provided, and the proceeds of the sale, when received by the commissioner, shall be paid into the State Treasury as are other funds collected, provided, that in seizures of property of less value than Twenty-five Dollars ($25.00), the same may be advertised with other quantities at Jackson by the commissioner and disposed of as hereinabove provided.

Sixth: In proceedings to secure a confiscation of the property hereinbefore mentioned, where the value of the goods seized at one time does not exceed the amount provided in Section 9-11-9, the justice court judge of the county where the property is seized shall have jurisdiction to try the cause. Where the value of the property seized at one time is in excess of the amount provided in Section 9-11-9, then the circuit court of the county where the property is seized shall have jurisdiction to try the cause; provided, that in counties having a county court, the county court shall have jurisdiction concurrent with the circuit court, and with the justice court where the value of the property seized does not exceed One Thousand Dollars ($1,000.00).

The proceedings against property seized according to the provisions of this chapter shall be considered a proceeding in rem unless otherwise herein provided.

Within ten (10) days after filing the bond provided for in paragraph fourth hereof, the claimant shall file a petition in the court having jurisdiction of said cause, which shall stand for a declaration, and the commissioner, or other party authorized to prosecute the confiscation of said property, shall plead to it as if it were an ordinary action at law, and the same rules of pleading and proceeding applicable to actions in the circuit court shall be observed in this action, and all issues made by the pleadings shall be tried and disposed of as other actions in the circuit court, and the judgment of the circuit court shall be framed to meet the circumstances of the case and the cost shall be adjudged as in other actions; provided, however, neither the state, nor the commissioner, nor any other person representing the state, shall be liable for the cost in the event the court shall not confiscate the property in controversy.

The seizure, forfeiture and sale of contraband goods under this section and Section 27-69-53 is supplemental and in addition to the seizure, forfeiture and sale of contraband tobacco provided for in Section 27-69-56. Where a basis exists under both this section and Section 27-69-53 and under Section 27-69-56 for the seizure, forfeiture and sale of the same contraband goods, such actions can proceed simultaneously. Where such simultaneous seizure, forfeiture and sale is undertaken and there is a conflict between the procedures contained in this section and Section 27-69-53 and those contained in Section 27-69-56, the procedures contained in Section 27-69-56 shall control and be followed.

HISTORY: Codes, 1942, § 10194; Laws, 1932, ch. 92; Laws, 1934, ch. 125; Laws, 1981, ch. 471, § 48; Laws, 1985, ch. 351, § 21; Laws, 2009, 2nd Ex Sess, ch. 87, § 4, eff from and after passage (approved June 30, 2009.).

Editor’s Notes —

Section 27-69-56, which authorized law enforcement officers to seize certain contraband tobacco and provided the procedures for disposal of the seized tobacco and is referenced above, was repealed by Section 1 of Chapter 87, Laws of 2009, effective July 1, 2010.

Amendment Notes —

The 2009 2nd Ex Sess amendment added the last paragraph.

Cross References —

Civil jurisdiction of justice court, see §9-11-9.

Warrant for search and seizure, see §27-69-59.

RESEARCH REFERENCES

CJS.

85 C.J.S., Taxation § 2219.

§ 27-69-56. Repealed.

Repealed by Laws of 2009, 2nd Ex Sess, ch. 87, § 1, effective July 1, 2010.

§27-69-56. [Laws, 2009, 2nd Ex Sess, ch. 87, § 1, eff from and after passage (approved June 30, 2009.)]

Editor’s Notes —

Former §27-69-56 authorized law enforcement officers to seize certain contraband tobacco and provided procedures for disposal of the seized tobacco.

§ 27-69-57. Commissioner may compromise confiscation.

The commissioner may, in his discretion, return any tobacco confiscated under this chapter, or any part thereof, when it is shown that there was no intention to violate the provisions of this chapter; provided, when any tobacco is confiscated under the provisions of this chapter, the commissioner may, in his discretion, return such goods to the parties from whom they were confiscated, if, and when, such parties shall pay to the commissioner as a penalty an amount equal to the face value of the stamps that should have been affixed to the cigarettes confiscated or pay the excise tax on other tobacco, and, in such cases, no advertisement shall be made or notices posted in connection with said confiscation.

HISTORY: Codes, 1942, § 10195; Laws, 1932, ch. 92; Laws, 1934, ch. 125; Laws, 1985, ch. 351, § 22, eff from and after June 1, 1985.

§ 27-69-59. Unlawful sale; search and seizure.

When the commissioner has good reason to believe that tobacco is being kept, sold, offered for sale, or given away in violation of this chapter, or regulations issued under authority hereof, he may make affidavit of such fact, describing the place or thing to be searched, before any justice of the peace, mayor of any city, town or village, or county or circuit judge of any county in this state, and such justice of the peace, mayor or county or circuit judge shall issue a search warrant directed to the sheriff or any constable or any police officer in any city, town or village, commanding him to proceed in the day time, or in the night time, to enter by breaking, if necessary, and to diligently search any building, room in a building, outhouses, place, wagon, cart, buggy, motorcycle, motor truck, automobile, water or air craft, or other vehicle as may be designated in the affidavit and search warrant, and to seize such tobacco so possessed and to hold the same until disposed of by law, and to arrest the person or persons in possession or control of the same.

Such writ shall be returnable instanter, or on a day to be stated, and a copy shall be served on the owner or person in possession, if such person be present or readily found.

If upon hearing, or the return of such search warrant, it shall appear that any tobacco unlawfully possessed were seized, the same shall be declared forfeited to this state, and shall be sold as provided in Section 27-69-55 of this chapter.

HISTORY: Codes, 1942, § 10196; Laws, 1932, ch. 92; Laws, 1934, ch. 125.

Editor’s Notes —

Pursuant to Miss. Const. Art. 6, § 171, all references in the Mississippi Code to justice of the peace shall mean justice court judge.

RESEARCH REFERENCES

CJS.

85 C.J.S., Taxation § 2221.

§ 27-69-61. Injunction by commissioner.

Any person engaged in the business herein taxed, without a permit, or failing to make the report as herein provided, and pay the taxes as herein provided, may be enjoined, at the instance of the commissioner, from continuing the business of selling tobacco until a permit is obtained, and all reports required by this chapter have been filed, and all taxes due hereunder shall have been paid, together with all penalties for which such person is liable, and such injunction shall be applied for by the attorney for the commissioner, any county attorney, or attorney general, or district attorney, on the request of the commissioner, and a temporary injunction shall be issued upon five (5) days’ notice, by any judge authorized by law to issue temporary injunctions.

HISTORY: Codes, 1942, § 10197; Laws, 1932, ch. 92; Laws, 1934, ch. 125; Laws, 1936, ch. 156.

Cross References —

Injunctions, generally, see §11-13-1 et seq.

§ 27-69-63. Damaged stamps.

If any of the stamps sold by the commissioner in accordance with the provisions of this chapter, or any stamps in his possession, shall become damaged to the extent that they cannot be used, then the commissioner shall destroy said stamps. However, he shall first make a list thereof as to the denominations and amounts of said stamps, and shall submit the list and stamps to the state treasurer, and the stamps shall be counted and such lists shall be attested by the state treasurer, and after such verification and attest, said damaged stamps shall be destroyed then and there in the presence of the state treasurer, and the said list of denominations and amounts which have been attested by the state treasurer shall be kept as a permanent record in the office of the commissioner. If such damaged stamps shall have been sold by this state to any dealer under the provisions of this chapter, the commissioner shall exchange new stamps for such damaged stamps and shall dispose of the same as provided in this section.

HISTORY: Codes, 1942, § 10198; Laws, 1932, ch. 92; Laws, 1934, ch. 125.

§ 27-69-65. Commissioner to administer provisions of this chapter.

The commissioner shall administer the provisions of this chapter, and shall have the power to issue rules and regulations not inconsistent with the provisions of this chapter, or of the Constitution of this state, or of the Constitution of the United States.

The commissioner shall enforce the payment of the taxes herein imposed, and he shall have the power without warrant to enter upon the premises of any taxpayer, including any building, store room, vehicle, or place, other than his actual place of residence, used in connection with his business, and to examine, or cause to be examined, any stock of merchandise, books, papers, records or memoranda bearing upon the amount of taxes payable, and to secure other information directly or indirectly concerned in the enforcement of this chapter. It shall be the duty of the commissioner to purchase out of appropriations provided for that purpose, and at the lowest price possible, quality and convenience of delivery being considered, and to keep on hand for sale in his office, or some other safe depository, at all times a sufficient and adequate supply of stamps in requisite denominations.

The commissioner shall keep an accurate account of all stamps coming into his custody, and shall be liable for the face value of all stamps sold, shipped, or otherwise disposed of by him; provided, that the commissioner shall sell the stamps only to dealers holding permits issued under the provisions of this chapter. The moneys received from the sale of said stamps shall be paid into the state treasury, as provided by law. And in case of dealers, proper accounting shall be deemed to have been made when the prescribed application, together with acceptable remittance for the amount of the stamps to be used, have been received and accepted by the commissioner; and in the case of the commission, the liability shall extend to the sureties on his bond and be recoverable as such.

HISTORY: Codes, 1942, § 10199; Laws, 1932, ch. 92; Laws, 1934, ch. 125.

§ 27-69-67. Peace officers to assist in enforcement.

It is hereby made the duty of the several peace officers of the state, counties, municipalities and county districts, to assist the commissioner, and his authorized agents, deputies, and representatives, in the enforcement of the provisions of this chapter. Any sheriff, deputy sheriff, constable, or police officer, when called upon by the commissioner, or his agent, or representative, shall lend every assistance possible under the authority of his office, to apprehend any person suspected of violating any of the provisions of this chapter, and to discover any act of violation thereof; to take proper steps for seizure of contraband tobacco, and prosecute criminally any person found engaged in the violation of any provision of said chapter. When any penalty imposed under the provisions of this chapter shall be collected as a result of, or through the cooperation, or aid of any such peace officer, the commissioner is hereby authorized to pay such officer fifty percent (50%) of the penalty collected from such offender, as compensation for the service performed, which shall be in addition to such usual fees as such officer may be entitled to under the criminal laws of the state.

HISTORY: Codes, 1942, § 10200; Laws, 1932, ch. 92; Laws, 1934, ch. 125; Laws, 1936, ch. 156.

Cross References —

General duties of constables, see §19-19-5.

Duty of sheriff to keep peace, see §19-25-67.

Municipal police or night marshals, see §21-21-3.

§ 27-69-69. Municipalities may impose privilege tax upon dealers in cigarettes.

Any municipality within this state, in which any business licensed under the provisions of this chapter, may be carried on, shall have the right to impose upon persons engaged in such business, an annual privilege tax of not more than fifty percent (50%) of the permit fee imposed by Section 27-69-7 of this chapter; provided, however, that no person engaged in the wholesale sale, or distribution of cigars, cigarettes or smoking tobacco taxed by this chapter shall be taxed by any municipality other than that in which the warehouse or wholesale business is located.

HISTORY: Codes, 1942, § 10201; Laws, 1936, ch. 156.

Cross References —

Limitation on municipal levy of privilege taxes, see §§27-15-7,27-17-5.

§ 27-69-71. Agents of the commissioner.

The commissioner shall appoint such agents as are authorized by law to administer the provisions of this chapter, and all such agents shall have for identification purposes, a badge prescribed by the commissioner, together with proper credentials signed by him and attested by the secretary of the commission.

It shall be unlawful for any person to falsely represent himself as an agent of the commissioner, or to have in his possession any badge, any device or certificate of authority, unless he be duly appointed and an acting agent of the commissioner in the administration of this chapter, and such person violating this provision, shall be guilty of a misdemeanor.

All agents of the commissioner shall be authorized to arrest any person found in possession of, or transporting any tobacco subject to confiscation, and upon making an arrest shall take the offender before a proper officer without unnecessary delay, for examination of his case.

HISTORY: Codes, 1942, § 10202; Laws, 1932, ch. 92; Laws, 1934, ch. 125.

Cross References —

Employees of State Tax Commission, see §27-3-13.

Arrests, generally, see §99-3-1 et seq.

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

§ 27-69-73. Rules and regulations.

The commissioner is hereby empowered to make such rules and regulations, and provide such procedural measures, in cooperation with the state auditor, as shall bring into effect the purposes of this chapter.

HISTORY: Codes, 1942, § 10180; Laws, 1932, ch. 92; Laws, 1934, ch. 125; Laws, 1936, ch. 156; Laws, 1938, Ex. Sess, ch. 22; Laws, 1948, ch. 460; Laws, 1955, Ex. Sess, chs. 113, § 2, 116, §§ 1, 2, eff. March 1, 1955.

Editor’s Notes —

Transfer of functions of state auditor to Executive Director of the Department of Finance and Administration, see §7-7-2.

§ 27-69-75. Payment into treasury.

All taxes levied by this chapter shall be payable to the commissioner in cash, or by personal check, cashier’s check, bank exchange, post-office money order or express money order, and shall be deposited by the commissioner in the State Treasury on the same day collected. No remittance other than cash shall be a final discharge of liability for the tax herein assessed and levied, unless and until it has been paid in cash to the commissioner.

All tobacco taxes collected, including tobacco license taxes, shall be deposited into the State Treasury to the credit of the General Fund.

Wholesalers who are entitled to purchase stamps at a discount, as provided by Section 27-69-31, may have consigned to them, without advance payment, such stamps, if and when such wholesaler shall give to the commissioner a good and sufficient bond executed by some surety company authorized to do business in this state, conditioned to secure the payment for the stamps so consigned. The commissioner shall require payment for such stamps not later than thirty (30) days from the date the stamps were consigned.

HISTORY: Codes, 1942, § 10203; Laws, 1932, ch. 92; Laws, 1934, ch. 125; Laws, 1972, ch. 488, § 2; Laws, 1984, ch. 478, § 25; Laws, 1987, ch. 322, § 29, eff from and after July 1, 1987 (Governor’s veto overridden by Legislature on March 12, 1987).

Editor’s Notes —

Laws of 1984, ch. 478, § 3, effective from and after July 1, 1984, provides:

“SECTION 3. For purpose of this section, requirements that funds be deposited on the same day “collected” shall mean when remittances of tax collections and reports in connection therewith shall have been subjected to only minimum essential but expeditious processing.

Laws of 1984, ch. 478, § 35, effective July 1, 1984, provides as follows:

“SECTION 35. The provisions of this act shall control if in conflict with any other statute, the operation of which would tend to frustrate the purposes of this act.”

Cross References —

Requirement that all state officials report collections and pay same into state treasury, see §7-9-21.

§ 27-69-77. Records of commissioner.

At the end of each month, the State Auditor shall carefully check the books and records of the commissioner and his accounts with any bank or banks, and shall verify the amounts paid into the state treasury, in so far as they relate to the collection of this privilege tax; and any duty herein required of the state auditor may be performed by any clerk in his office, designated by the state auditor for that purpose.

HISTORY: Codes, 1942, § 10204; Laws, 1932, ch. 92; Laws, 1934, ch. 125.

Editor’s Notes —

Transfer of functions of State Auditor to Executive Director of the Department of Finance and Administration, see §7-7-2.

§ 27-69-79. Nonresident tobacco dealers; state reciprocity as to requirements for doing business.

Nonresident tobacco dealers obtaining a license or permit as provided by Section 27-69-7 in addition to meeting the requirements as provided by the Tobacco Tax Law, Chapter 69, Title 27, Mississippi Code of 1972, shall comply with any additional requirements imposed by their state of domicile on Mississippi dealers licensed to do business in that state pertaining to shipments, storage, license fees or any other requirements other than payment of excise taxes.

HISTORY: Laws, 1987, ch. 357, § 1, eff from and after June 1, 1987.

RESEARCH REFERENCES

Am. Jur.

15A Am. Jur. 2d, Commerce § 84.

CJS.

81A C.J.S., States §§ 57, 58.

Chapter 70. Nonsettling-Manufacturer Cigarette Fee

§ 27-70-1. Purpose.

The purpose of this chapter is to:

Prevent nonsettling manufacturers from undermining this state’s policy of discouraging underage smoking by offering cigarettes at prices that are substantially below the prices of cigarettes of other manufacturers;

Protect the tobacco settlement agreement, and funding, which has been reduced because of the growth of sales of nonsettling-manufacturer cigarettes, for programs that are funded wholly or partly by payments to this state under the tobacco settlement agreement and recoup for this state settlement payment revenue lost because of sales of nonsettling-manufacturer cigarettes;

Provide funding to enforce and administer this chapter and any legislation relating to nonsettling manufacturers; and

Provide funding for any other purpose the Legislature determines.

HISTORY: Laws, 2009, 2nd Ex Sess, ch. 85, § 1, eff from and after July 1, 2009.

§ 27-70-3. Definitions.

As used in this chapter:

“Brand family” means each style of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers, including “menthol,” “lights,” “kings” and “100s.” The term includes any style of cigarette products that has a brand name, trademark, logo, symbol, motto, selling message, recognizable pattern of colors, or other indication of product identification that is identical to, similar to, or identifiable with a previously known brand of cigarettes.

“Cigarette” means any product that contains nicotine and is intended to be burned or heated under ordinary conditions of use. The term includes:

A roll of tobacco wrapped in paper or another substance that does not contain tobacco;

Tobacco, in any form, that is functional in a product that, because of the product’s appearance, the type of tobacco used in the filler, or the product’s packaging and labeling, is likely to be offered to or purchased by a consumer as a cigarette; or

A roll of tobacco wrapped in any substance containing tobacco that, because of the product’s appearance, the type of tobacco used in the filler, or the product’s packaging and labeling, is likely to be offered to or purchased by a consumer as a cigarette.

“Commissioner” means the Commissioner of Revenue of the Department of Revenue and his authorized agents and employees.

“Mail” means placing the document or item referred to in first-class United States mail, postage prepaid, addressed to the person to whom the document or item is to be sent at the last known address of that person.

“Manufacturer” means a person that manufactures, fabricates or assembles cigarettes for sale or distribution. For purposes of this chapter, the term includes a person that is the first importer into the United States of cigarettes manufactured outside the United States.

“Tobacco settlement agreement” means any settlement agreement entered into by this state and one or more cigarette manufacturers in the case of Mike Moore, Attorney General, ex rel. State of Mississippi v. The American Tobacco Company et al., Chancery Court of Jackson County, Mississippi, Cause No. 94-1429, and all subsequent amendments thereto.

“Distributor” shall have the same meaning ascribed to that term in Section 27-69-3.

HISTORY: Laws, 2009, 2nd Ex Sess, ch. 85, § 2; Laws, 2011, ch. 520, § 1, eff from and after July 1, 2011.

Editor’s Notes —

Laws of 2011, ch. 520, § 7, effective July 1, 2011, provides:

“SECTION 7. Nothing in this act shall affect or defeat a distributor’s duty to comply with Section 27-70-9 as it was in effect prior to the effective date of this act for any month concluding prior to the effective date of this act. Nothing in this act shall affect or defeat any liability of any nonsettling manufacturer for any fee due pursuant to Section 27-70-1 et seq. for any month ending prior to the effective date of this act. Nothing in this act shall affect or defeat any assessment of, or the authority of the commissioner to assess, any fee imposed on the sale, use consumption or distribution of nonsettling-manufacturer cigarettes under Section 27-70-1 et seq. for any month concluding prior to the effective date of this act.”

Amendment Notes —

The 2011 amendment, in (c), substituted “Commissioner of Revenue of the Department of Revenue” for “Chairman of the State Tax Commission” and deleted the former last sentence, which read: “From and after July 1, 2010, ‘commissioner’ shall mean the Commissioner of Revenue of the Department of Revenue”; deleted former (f) through (i), which defined “master settlement agreement,” “nonsettling manufacturer,” “nonsettling-manufacturer cigarettes” and “nonsettling-manufacturer cigarette tobacco products,” respectively; and redesignated former (j) and (k) as (f) and (g).

§ 27-70-5. Tobacco equity tax; exemption; applicability; tax to be in addition to any other tax; tax imposed, levied and assessed on distributor of cigarettes; credit for tax paid on cigarettes returned to distributor.

    1. In addition to the tax imposed under Section 27-69-13, and except as provided by subsection (2) of this section, there is imposed a tobacco equity tax in the amount of One and Thirty-five One Hundredths Cent ($0.0135) per cigarette on all cigarettes subject to the tax imposed under Section 27-69-13.
    2. On July 1 of each year, the tax prescribed by subsection (1) of this section shall increase by the greater of:
      1. Three percent (3%); or
      2. The percentage increase in the most recent annual revised Consumer Price Index for all Urban Consumers, as published by the Federal Bureau of Labor Statistics of the United States Department of Labor.
    3. The revenue collected from the tax imposed by this section shall be deposited into the State General Fund.
    4. The cigarettes manufactured by any manufacturer which is a party to the tobacco settlement agreement shall be exempt from the imposition of the tobacco equity tax provided for herein.
  1. The tax imposed by this chapter does not apply to cigarettes that are sold, purchased or otherwise distributed in this state for sale outside of this state. A person may not transport or cause to be transported from this state such cigarettes for retail sale in another state without first affixing to the cigarettes the stamp required by the state in which the cigarettes are to be sold or by paying any other excise tax on the cigarettes imposed by the state in which the cigarettes are to be sold; however, a person shall not be required to affix a tax stamp of another state or pay the excise tax of another state prior to transporting the cigarettes out of this state if the other state prohibits that action or if the cigarettes are being sold to a wholesaler licensed by that state.
  2. The tax imposed by this chapter is in addition to any other privilege, license, fee, assessment or tax required or imposed by state law, including, but not limited to, the taxes levied by Section 27-69-13.
  3. The tax imposed by this chapter is imposed, levied and assessed on each distributor of cigarettes. The tax shall be due and payable on or before the fifteenth day of the month next succeeding the month in which the stamp is required to be affixed to the cigarettes under the Tobacco Tax Law. The distributor shall make a return showing the number of such cigarettes, the brand family, and the manufacturer. The return shall also include the quantity of cigarettes, by brand family, transported or caused to be transported outside of Mississippi in the preceding month as well as the name and address of the recipient of the cigarettes transported outside of Mississippi.
  4. The distributor is eligible for a credit if cigarettes for which the distributor had previously paid the tax under this chapter were returned to the distributor.

HISTORY: Laws, 2009, 2nd Ex Sess, ch. 85, § 3; Laws, 2011, ch. 520, § 2, eff from and after July 1, 2011.

Editor’s Notes —

Laws of 2011, ch. 520, § 7, effective July 1, 2011, provides:

“SECTION 7. Nothing in this act shall affect or defeat a distributor’s duty to comply with Section 27-70-9 as it was in effect prior to the effective date of this act for any month concluding prior to the effective date of this act. Nothing in this act shall affect or defeat any liability of any nonsettling manufacturer for any fee due pursuant to Section 27-70-1 et seq. for any month ending prior to the effective date of this act. Nothing in this act shall affect or defeat any assessment of, or the authority of the commissioner to assess, any fee imposed on the sale, use consumption or distribution of nonsettling-manufacturer cigarettes under Section 27-70-1 et seq. for any month concluding prior to the effective date of this act.”

Amendment Notes —

The 2011 amendment rewrote the section.

Cross References —

Tobacco Tax Law, see §27-69-1 et seq.

JUDICIAL DECISIONS

1. Constitutionality.

2. Attorney’s fees.

1. Constitutionality.

Miss. Code Ann. §27-70-5 (2010) violated the Commerce Clause, U.S. Const. Art. I, § 8, cl. 3, as it was internally inconsistent since: (1) if another state enacted an identical law and a distributor obtained cigarettes in Mississippi for sale outside of Mississippi, then Mississippi would impose a fee on a transaction and the other state would impose a fee on a transaction; (2) if the cigarettes acquired by the Mississippi distributor were sold intrastate, they would be subject to only one fee; and (3) if another state enacted an identical statute, interstate commerce would bear a burden that intrastate commerce would not. Commonwealth Brands v. Morgan, 110 So.3d 752, 2013 Miss. LEXIS 141 (Miss. 2013).

2. Attorney’s fees.

Appellants were not entitled to attorney’s fees under 42 U.S.C.S. § 1988, even though they correctly alleged that Miss. Code Ann. 27-70-5 (2010) violated the Commerce Clause, U.S. Const. art. I, § 8, cl. 3, as they had an adequate remedy, which they invoked, declaratory relief under Miss. R. Civ. P. 57; under the Tax Injunction Act, 28 U.S.C.S. § 1341, the constitutionality of a state tax could not be challenged under 42 U.S.C.S. § 1983 in state court if an adequate remedy was available under state law. Commonwealth Brands v. Morgan, 110 So.3d 752, 2013 Miss. LEXIS 141 (Miss. 2013).

§ 27-70-7. Repealed.

Repealed by Laws of 2011, ch. 520, § 6, effective from and after July 1, 2011.

§27-70-7. [Laws, 2009, 2nd Ex Sess, ch. 85, § 4, eff from and after July 1, 2009.]

Editor’s Notes —

Former §27-70-7 imposed a fee on nonsettling cigarette manufacturers.

Laws of 2011, ch. 520, § 7, effective July 1, 2011, provides:

“SECTION 7. Nothing in this act shall affect or defeat a distributor’s duty to comply with Section 27-70-9 as it was in effect prior to the effective date of this act for any month concluding prior to the effective date of this act. Nothing in this act shall affect or defeat any liability of any nonsettling manufacturer for any fee due pursuant to Section 27-70-1 et seq. for any month ending prior to the effective date of this act. Nothing in this act shall affect or defeat any assessment of, or the authority of the commissioner to assess, any fee imposed on the sale, use consumption or distribution of nonsettling-manufacturer cigarettes under Section 27-70-1 et seq. for any month concluding prior to the effective date of this act.”

§ 27-70-9. Report requirement; contents; enforcement.

  1. A distributor required to file a monthly report under Section 27-69-35, shall, in addition to the information required by that section, include in the report the following information:
    1. The number and denominations of stamps affixed to individual packages of nonsettling-manufacturer cigarettes during the preceding month;
    2. The number of individual packages of nonsettling-manufacturer cigarettes sold or purchased in this state or otherwise distributed in this state for sale in the United States; and
    3. Any other information the commissioner considers necessary or appropriate to determine the amount of the fee imposed by this chapter or to enforce this chapter.
  2. The information required by subsection (1)(a) and (b) of this section must be itemized for each place of business and by manufacturer and brand family.
  3. The requirement to report information under this section shall be enforced in the same manner as the requirement to deliver to or file with the commissioner a report required under the Tobacco Tax Law. The commissioner may also require that this report be filed electronically as provided under Section 27-3-83.
  4. The information obtained from the distributors under subsection (1) of this section regarding nonsettling-manufacturer cigarettes of a particular nonsettling manufacturer may be disclosed by the commissioner to that particular nonsettling manufacturer and/or to the authorized representative of the nonsettling manufacturer.

HISTORY: Laws, 2009, 2nd Ex Sess, ch. 85, § 5, eff from and after July 1, 2009.

Editor’s Notes —

Laws of 2011, ch. 520, § 7, effective July 1, 2011, provides:

“SECTION 7. Nothing in this act shall affect or defeat a distributor’s duty to comply with Section 27-70-9 as it was in effect prior to the effective date of this act for any month concluding prior to the effective date of this act. Nothing in this act shall affect or defeat any liability of any nonsettling manufacturer for any fee due pursuant to Section 27-70-1 et seq. for any month ending prior to the effective date of this act. Nothing in this act shall affect or defeat any assessment of, or the authority of the commissioner to assess, any fee imposed on the sale, use consumption or distribution of nonsettling-manufacturer cigarettes under Section 27-70-1 et seq. for any month concluding prior to the effective date of this act.”

Cross References —

Tobacco Tax Law, see §27-69-1 et seq.

§§ 27-70-11 through 27-70-17. Repealed.

Repealed by Laws of 2011, ch. 520, § 6, effective from and after July 1, 2011.

§27-70-11. [Laws, 2009, 2nd Ex Sess, ch. 85, § 6, eff from and after July 1, 2009.]

§27-70-13. [Laws, 2009, 2nd Ex Sess, ch. 85, § 7, eff from and after July 1, 2009.]

§27-70-15. [Laws, 2009, 2nd Ex Sess, ch. 85, 8, eff from and after July 1, 2009.]

§27-70-17. [Laws, 2009, 2nd Ex Sess, ch. 85, § 9, eff from and after July 1, 2009.]

Editor’s Notes —

Former §27-70-11 provided for the computation, rate of increase and notice of fee to manufacturers.

Former §27-70-13 required manufacturers to certify their compliance with the fee requirement and required the Attorney General to develop and maintain a directory of certified cigarette manufacturers.

Former §27-70-15 required certain cigarette manufacturers to prepay a fee.

Former §27-70-17 required certain cigarette manufacturers to register with the Attorney General.

Laws of 2011, ch. 520, § 7, effective July 1, 2011, provides:

“SECTION 7. Nothing in this act shall affect or defeat a distributor’s duty to comply with Section 27-70-9 as it was in effect prior to the effective date of this act for any month concluding prior to the effective date of this act. Nothing in this act shall affect or defeat any liability of any nonsettling manufacturer for any fee due pursuant to Section 27-70-1 et seq. for any month ending prior to the effective date of this act. Nothing in this act shall affect or defeat any assessment of, or the authority of the commissioner to assess, any fee imposed on the sale, use consumption or distribution of nonsettling-manufacturer cigarettes under Section 27-70-1 et seq. for any month concluding prior to the effective date of this act.”

§ 27-70-19. Penalties for noncompliance with chapter; applicability of Mississippi sales tax law to this chapter.

  1. If any distributor subject to the provisions of this chapter shall be found to have failed to properly report or pay the tax required under this chapter, or to have violated any of the provisions of this chapter or any rules or regulations promulgated by the commissioner under the authority of this chapter, there shall be collected from such distributor, in addition to the tax that may be due, a penalty of One Thousand Dollars ($1,000.00) per violation, and the commissioner or his duly authorized representative may make immediate demand upon the distributor for the payment of all such taxes and penalties.
  2. If there is a second violation by a distributor of this chapter or any rule or regulation promulgated by the commissioner under the authority of this chapter, the commissioner, in addition to any other penalty, may revoke any permit which may have been issued to the distributor.
  3. All administrative provisions of the Mississippi Sales Tax Law, including those which fix damages, penalties and interest for nonpayment of taxes and for noncompliance with the provisions of that law, and all other requirements and duties imposed upon taxpayers, shall apply to all persons liable for the taxes under this chapter, and the commissioner shall exercise all the power and authority and perform all duties with respect to taxpayers under this chapter as are provided under the Mississippi Sales Tax Law, except where there is a conflict, in which case this chapter shall control.

HISTORY: Laws, 2009, 2nd Ex Sess, ch. 85, § 10; Laws, 2011, ch. 520, § 3, eff from and after July 1, 2011.

Editor’s Notes —

Laws of 2011, ch. 520, § 7, effective July 1, 2011, provides:

“SECTION 7. Nothing in this act shall affect or defeat a distributor’s duty to comply with Section 27-70-9 as it was in effect prior to the effective date of this act for any month concluding prior to the effective date of this act. Nothing in this act shall affect or defeat any liability of any nonsettling manufacturer for any fee due pursuant to Section 27-70-1 et seq. for any month ending prior to the effective date of this act. Nothing in this act shall affect or defeat any assessment of, or the authority of the commissioner to assess, any fee imposed on the sale, use consumption or distribution of nonsettling-manufacturer cigarettes under Section 27-70-1 et seq. for any month concluding prior to the effective date of this act.”

Amendment Notes —

The 2011 amendment rewrote the section.

Cross References —

Mississippi Sales Tax Law, see §27-65-1 et seq.

Tobacco Tax Law, see §27-69-1 et seq.

§ 27-70-21. Repealed.

Repealed by Laws of 2011, ch. 520, § 6, effective from and after July 1, 2011.

§27-70-21. [Laws, 2009, 2nd Ex Sess, ch. 85, § 11, eff from and after July 1, 2009.]

Editor’s Notes —

Former §27-70-21 required certain cigarette manufacturers to register with the Attorney General.

Laws of 2011, ch. 520, § 7, effective July 1, 2011, provides:

“SECTION 7. Nothing in this act shall affect or defeat a distributor’s duty to comply with Section 27-70-9 as it was in effect prior to the effective date of this act for any month concluding prior to the effective date of this act. Nothing in this act shall affect or defeat any liability of any nonsettling manufacturer for any fee due pursuant to Section 27-70-1 et seq. for any month ending prior to the effective date of this act. Nothing in this act shall affect or defeat any assessment of, or the authority of the commissioner to assess, any fee imposed on the sale, use consumption or distribution of nonsettling-manufacturer cigarettes under Section 27-70-1 et seq. for any month concluding prior to the effective date of this act.”

§ 27-70-23. Disclosure of information to determine compliance with and enforce chapter.

The commissioner is authorized to disclose to the Attorney General any information or document received or generated under this chapter and requested by the Attorney General for purposes of determining compliance with and enforcing the provisions of this chapter. The commissioner and Attorney General shall share with each other the information and documents received under this chapter, and may share the information and/or documents with other federal or state agencies but only for purposes of enforcement of this chapter or the corresponding laws of other states.

HISTORY: Laws, 2009, 2nd Ex Sess, ch. 85, § 12, eff from and after July 1, 2009.

Chapter 71. Alcoholic Beverage Taxes

Article 1. Alcoholic Beverages.

§ 27-71-1. Administration of article.

This article and the terms and provisions hereof shall be administered and enforced by the Department of Revenue, hereinafter referred to as the “State Tax Commission,” the “commission” or the “department”.

HISTORY: Codes, 1942, § 10265-101; Laws, 1966, ch. 649, § 1; Laws, 2009, ch. 492, § 111, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective from and after July 1, 2010, substituted “Department of Revenue, hereinafter referred to as the ‘State Tax Commission,’ the “commission’ or the ‘department”’ for “State Tax Commission.”

Cross References —

Department of Revenue generally, see §27-3-1 et seq.

Taxation of light wine and beer, see §27-71-301 et seq.

Local option alcoholic beverage control law, see §67-1-1 et seq.

Sale of light wine, beer and other alcoholic beverages, see §67-3-1 et seq.

§ 27-71-3. Definitions.

Except as otherwise indicated or required by the context hereof, all words and phrases used herein shall have the same meanings as are ascribed to and provided for them by the Local Option Alcoholic Beverage Control Law, Chapter 1 of Title 67, Mississippi Code of 1972.

HISTORY: Codes, 1942, § 10265-102; Laws, 1966, ch. 649, § 2, eff from and after July 1, 1966.

Cross References —

Local option alcoholic beverage control law, see §67-1-1 et seq.

§ 27-71-5. Annual privilege taxes and other fees; permits; penalties; prohibition of alcoholic beverages in public places.

  1. Upon each person approved for a permit under the provisions of the Alcoholic Beverage Control Law and amendments thereto, there is levied and imposed for each location for the privilege of engaging and continuing in this state in the business authorized by such permit, an annual privilege license tax in the amount provided in the following schedule:

    Click to view

    If a person approved for a manufacturer’s permit, Class 1, distiller’s permit produces a product with at least fifty-one percent (51%) of the finished product by volume being obtained from alcoholic fermentation of grapes, fruits, berries, honey and/or vegetables grown and produced in Mississippi, and produces all of the product by using not more than one (1) still having a maximum capacity of one hundred fifty (150) liters, the annual privilege license tax for such a permit shall be Ten Dollars ($10.00) per ten thousand (10,000) gallons or part thereof produced. Bulk, concentrated or fortified ingredients used for blending may be produced outside this state and used in producing such a product.

    In addition to the filing fee imposed by paragraph (k) of this subsection, a fee to be determined by the Department of Revenue may be charged to defray costs incurred to process applications. The additional fees shall be paid into the State Treasury to the credit of a special fund account, which is hereby created, and expenditures therefrom shall be made only to defray the costs incurred by the Department of Revenue in processing alcoholic beverage applications. Any unencumbered balance remaining in the special fund account on June 30 of any fiscal year shall lapse into the State General Fund.

    All privilege taxes imposed by this section shall be paid in advance of doing business. The additional privilege tax imposed for an on-premises retailer’s permit based upon purchases shall be due and payable on demand.

    1. There is imposed and shall be collected from each permittee, except a common carrier, solicitor or a temporary permittee, by the department, an additional license tax equal to the amounts imposed under subsection (1) of this section for the privilege of doing business within any municipality or county in which the licensee is located.
      1. In addition to the tax imposed in paragraph (a) of this subsection, there is imposed and shall be collected by the department from each permittee described in subsection (1)(f), (g), (h), (m) and (t) of this section, an additional license tax for the privilege of doing business within any municipality or county in which the licensee is located in the amount of Two Hundred Twenty-five Dollars ($225.00) on purchases exceeding Five Thousand Dollars ($5,000.00) and Two Hundred Twenty-five Dollars ($225.00) for each additional purchase of Five Thousand Dollars ($5,000.00), or fraction thereof.
      2. In addition to the tax imposed in paragraph (a) of this subsection, there is imposed and shall be collected by the department from each permittee described in subsection (1)(n) and (r) of this section, an additional license tax for the privilege of doing business within any municipality or county in which the licensee is located in the amount of Two Hundred Fifty Dollars ($250.00) on purchases exceeding Five Thousand Dollars ($5,000.00) and Two Hundred Twenty-five Dollars ($225.00) for each additional purchase of Five Thousand Dollars ($5,000.00), or fraction thereof.
      3. Any person who has paid the additional privilege license tax imposed by this paragraph, and whose permit is renewed, may add any unused fraction of Five Thousand Dollars ($5,000.00) purchases to the first Five Thousand Dollars ($5,000.00) purchases authorized by the renewal permit, and no additional license tax will be required until purchases exceed the sum of the two (2) figures.
    2. If the licensee is located within a municipality, the department shall pay the amount of additional license tax collected under this section to the municipality, and if outside a municipality the department shall pay the additional license tax to the county in which the licensee is located. Payments by the department to the respective local government subdivisions shall be made once each month for any collections during the preceding month.
  2. When an application for any permit, other than for renewal of a permit, has been rejected by the department, such decision shall be final. Appeal may be made in the manner provided by Section 67-1-39. Another application from an applicant who has been denied a permit shall not be reconsidered within a twelve-month period.
  3. The number of permits issued by the department shall not be restricted or limited on a population basis; however, the foregoing limitation shall not be construed to preclude the right of the department to refuse to issue a permit because of the undesirability of the proposed location.
  4. If any person shall engage or continue in any business which is taxable under this section without having paid the tax as provided in this section, the person shall be liable for the full amount of the tax plus a penalty thereon equal to the amount thereof, and, in addition, shall be punished by a fine of not more than One Thousand Dollars ($1,000.00), or by imprisonment in the county jail for a term of not more than six (6) months, or by both such fine and imprisonment, in the discretion of the court.
  5. It shall be unlawful for any person to consume alcoholic beverages on the premises of any hotel restaurant, restaurant, club or the interior of any public place defined in Chapter 1, Title 67, Mississippi Code of 1972, when the owner or manager thereof displays in several conspicuous places inside the establishment and at the entrances of establishment a sign containing the following language: NO ALCOHOLIC BEVERAGES ALLOWED.

(a) Except as otherwise provided in this subsection (1), manufacturer’s permit, Class 1, distiller’s and/or rectifier’s $ 4,500.00 (b) Manufacturer’s permit, Class 2, wine manufacturer $ 1,800.00 (c) Manufacturer’s permit, Class 3, native wine manufacturer per ten thousand (10,000) gallons or part thereof produced $ 10.00 (d) Native wine retailer’s permit $ 50.00 (e) Package retailer’s permit, each $ 900.00 (f) On-premises retailer’s permit, except for clubs and common carriers, each $ 450.00 (g) On-premises retailer’s permit for wine of more than five percent (5%) alcohol by weight, but not more than twenty-one percent (21%) alcohol by weight, each $ 225.00 (h) On-premises retailer’s permit for clubs $ 225.00 (i) On-premises retailer’s permit for common carriers, per car, plane, or other vehicle $ 120.00 (j) Solicitor’s permit, regardless of any other provision of law, solicitor’s permits shall be issued only in the discretion of the department $ 100.00 (k) Filing fee for each application except for an employee identification card $ 25.00 () Temporary permit, Class 1, each l $ 10.00 (m) Temporary permit, Class 2, each $ 50.00 (n) (i) Caterer’s permit $ 600.00 (ii) Caterer’s permit for holders of on-premises retailer’s permit $ 150.00 (o) Research permit $ 100.00 (p) Temporary permit, Class 3 (wine only) $ 10.00 (q) Special service permit $ 225.00 (r) Merchant permit $ 225.00 (s) Temporary alcoholic beverages charitable auction permit $ 10.00 (t) Event venue retailer’s permit $ 225.00 (u) Temporary theatre permit, each $ 10.00 (v) Charter ship operator’s permit $ 100.00 (w) Distillery retailer’s permit $ 450.00

HISTORY: Codes, 1942, § 10265-103; Laws, 1966, ch. 649, § 3; Laws, 1976, ch. 467, § 9; Laws, 1984, ch. 425, § 2; Laws, 1986, ch. 381; Laws, 1988, ch. 302, § 2; Laws, 1989, ch. 484, § 2; Laws, 1994, ch. 538, § 1; Laws, 2004, ch. 479, § 1; Laws, 2006, ch. 529, § 1; Laws, 2009, ch. 465, § 3; Laws, 2014, ch. 527, § 2; Laws, 2015, ch. 357, § 1; Laws, 2015, ch. 462, § 2, eff from and after July 1, 2015; Laws, 2018, ch. 453, § 3, eff from and after April 13, 2018.

Joint Legislative Committee Note —

Section 1 of Chapter 357, Laws of 2015, effective from and after July 1, 2015 (approved March 17, 2015), amended this section. Section 2 of Chapter 462, Laws of 2015, effective from and after July 1, 2015 (approved April 20, 2015), also amended this section. As set out above, this section reflects the language of Section 2 of Chapter 462, Laws of 2015, which contains language that specifically provides that it supersedes §27-71-5 as amended by Chapter 357, Laws of 2015.

Editor's notes —

Laws of 2018, ch. 453, § 5, provides:

“SECTION 5. Sections 1 and 3 of this act shall take effect and be in force from and after the passage of this act [April 13, 2018] and the remainder of this act shall take effect and be in force from and after July 1, 2018.”

Amendment Notes —

The 2004 amendment added “Except as otherwise provided in this subsection (1)” at the beginning of (1)(a); and added the first paragraph following (1)(p).

The 2006 amendment, in (1)(g), substituted “five percent (5%) alcohol by weight” for “four percent (4%) alcohol by volume,” and substituted “weight” for “volume” following “(21%) alcohol by” deleted former (1)(p), which read “Filing fee for each application for an employee identification card . . . . . $5.00”; inserted “by this section” in the first sentence of the next-to-last paragraph of (1); deleted “holder of an employee identification card” following “solicitor” in the first sentence of (2); in (5), substituted “under this section” for “hereunder” and “in this section” for “herein”; substituted “of establishment” for “thereto” following “at the entrances” near the end of (6); and made minor stylistic changes throughout.

The 2009 amendment added (1)(p) through (s); and, in the last paragraph of (1), inserted “(q) or (r)” preceding “of this subsection, and whose permit is renewed.”

The 2014 amendment substituted “department” for “commission” and “Department of Revenue” for “State Tax Commission” throughout the section; added (1)(t); and made minor stylistic changes.

The first 2015 amendment (ch. 357), in (1), in paragraphs (f), (g), (h), (n)(i) and (ii), (q), (r) and (t), deleted the second paragraph, which read: “On purchases exceeding Five Thousand Dollars ($5,000.00) and for each additional Five Thousand Dollars ($5,000.00), or fraction thereof ............ $ 225.00,” deleted the second paragraph of (m), which read: “On-premises purchases exceeding Five Thousand Dollars ($5,000.00) and for each additional Five Thousand Dollars ($5,000.00), or fraction thereof .................. $ 225.00,” and deleted the former last paragraph, which read: “Any person who has paid the additional privilege license tax imposed by paragraph (f), (g), (h), (m), (n), (q) or (r) of this subsection, and whose permit is renewed, may add any unused fraction of Five Thousand Dollars ($5,000.00) purchases to the first Five Thousand Dollars ($5,000.00) purchases authorized by the renewal permit, and no additional license tax will be required until purchases exceed the sum of the two (2) figures”; and in (2), divided the subsection into (2)(a) and (c), added (b), and inserted “collected under this section” in the first sentence of (c).

The second 2015 amendment (ch. 462) added (1)(u) and (v).

The 2018 amendment, effective April 13, 2018, provided for two versions of the section; in the version effective through June 30, 2018, substituted “alcoholic beverages” for “wine” in (1)(s); and in the version effective from and after July 1, 2018, added (1)(w).

Cross References —

State Treasurer generally, see §7-9-1 et seq.

Department of Revenue generally, see §27-3-1 et seq.

Sales tax on wholesale sales of beer, see §27-65-17.

Local option alcoholic beverage control law, see §67-1-1 et seq.

Native wines generally, see §67-5-1 et seq.

OPINIONS OF THE ATTORNEY GENERAL

The owner of a package liquor store is not required to obtain a local privilege license, but is required to obtain a state license; since a privilege tax is imposed on any business, defined as activities having the object of gain, profit, or advantage, or any trade, calling, profession and things occupying the time, attention and labor of individuals for the purpose of livelihood, the owner of a nursing/personal care home operated for profit would be required to obtain a license. Richardson, January 9, 1998, A.G. Op. #98-0774.

RESEARCH REFERENCES

ALR.

Liquor license as subject to execution or attachment. 40 A.L.R.4th 927.

Am. Jur.

45 Am. Jur. 2d, Intoxicating Liquors § 167 et seq.

CJS.

48A C.J.S., Intoxicating Liquors § 245 et seq.

JUDICIAL DECISIONS

1. In general.

Subsection (e) of this section [Code 1942, § 10265-103] does not seek to impose a privilege tax on one unlawfully engaging in the whisky business, but makes it a crime for one to engage unlawfully in such business, and provides punishment for the crime and also a penalty-not a tax-for having unlawfully operated. Morris v. State, 206 So. 2d 832, 1968 Miss. LEXIS 1586 (Miss. 1968).

A defendant engaged in the sale of intoxicating liquor in a rural area where, under no circumstances, could she obtain a license or permit to engage in that activity was properly found guilty of violating this section [Code 1942, § 10265-103], for subsection (e) is not limited to a permittee or licensee, but specifically applies to “any person.” Morris v. State, 206 So. 2d 832, 1968 Miss. LEXIS 1586 (Miss. 1968).

It was the legislative intent to make separate provision for the criminal prosecution of offenders and the recovery of the tax and penalty, and the trial judge erred in imposing sentence to award judgment against the defendant for the tax and penalty in addition to imposing a sentence of fine and imprisonment. Northcutt v. State, 206 So. 2d 824, 1967 Miss. LEXIS 1245 (Miss. 1967).

Neither the number of sales nor the length of time in which the proprietor of an establishment may engage or continue unlawfully in business is controlling in determining whether the defendant was guilty of violating this section [Code 1942, § 10265-103]. Northcutt v. State, 206 So. 2d 824, 1967 Miss. LEXIS 1245 (Miss. 1967).

Where, prior to the empaneling of a jury, the defendant failed to interpose a demurrer to an indictment charging a violation of the tax provisions of the Local Option Alcoholic Beverage Control Law but which failed to charge that the defendant “engaged or continued” in the business of selling intoxicating liquor without paying the required tax, objection to the sufficiency of the indictment cannot be raised for the first time on appeal. Northcutt v. State, 206 So. 2d 824, 1967 Miss. LEXIS 1245 (Miss. 1967).

On the trial of a defendant charged with the sale of intoxicating liquor without paying the required tax, evidence of the discovery of empty whisky cases on his premises should not have been admitted where their discovery resulted from an illegal search. Northcutt v. State, 206 So. 2d 824, 1967 Miss. LEXIS 1245 (Miss. 1967).

Where the evidence showed without dispute that the defendant was the proprietor of a place of business which was open and doing business, and that having first supplied “setups” for the preparation of drinks, sold across the counter to a customer a bottle of whisky, a commodity upon which the tax is levied, the jury was warranted in finding defendant was engaged in the business of selling whisky. Northcutt v. State, 206 So. 2d 824, 1967 Miss. LEXIS 1245 (Miss. 1967).

§ 27-71-7. Excise taxes; markup for benefit of Alcoholism Treatment and Rehabilitation Fund and Mental Health Programs Funds.

  1. There is hereby levied and assessed an excise tax upon each case of alcoholic beverages sold by the commission to be collected from each retail licensee at the time of sale in accordance with the following schedule:
    1. Distilled spirits. . . . .$2.50 per gallon
    2. Sparkling wine and champagne. . . . .$1.00 per gallon
    3. Other wines, including native wines. . . . .$.35 per gallon
    1. In addition to the tax levied by subsection (1) of this section, and in addition to any other markup collected, the Alcoholic Beverage Control Division shall collect a markup of three percent (3%) on all alcoholic beverages, as defined in Section 67-1-5, Mississippi Code of 1972, which are sold by the division. The proceeds of the markup shall be collected by the division from each purchaser at the time of purchase.
    2. Until June 30, 1987, the revenue derived from this three percent (3%) markup shall be deposited by the division in the State Treasury to the credit of the “Alcoholism Treatment and Rehabilitation Fund,” a special fund which is hereby created in the State Treasury, and shall be used by the Division of Alcohol and Drug Abuse of the State Department of Mental Health and public or private centers or organizations solely for funding of treatment and rehabilitation programs for alcoholics and alcohol abusers which are sponsored by the division or public or private centers or organizations in such amounts as the Legislature may appropriate to the division for use by the division or public or private centers or organizations for such programs. Any tax revenue in the fund which is not encumbered at the end of the fiscal year shall lapse to the General Fund. It is the intent of the Legislature that the State Department of Mental Health shall continue to seek funds from other sources and shall use the funds appropriated for the purposes of this section and Section 27-71-29 to match all federal funds which may be available for alcoholism treatment and rehabilitation.

      From and after July 1, 1987, the revenue derived from this three percent (3%) markup shall be deposited by the division in the State Treasury to the credit of the “Mental Health Programs Fund,” a special fund which is hereby created in the State Treasury and shall be used by the State Department of Mental Health for the service programs of the department. Any revenue in the “Alcoholism Treatment and Rehabilitation Fund” which is not encumbered at the end of Fiscal Year 1987 shall be deposited to the credit of the “Mental Health Programs Fund.”

HISTORY: Codes, 1942, § 10265-104; Laws, 1966, ch. 649, § 4; Laws, 1976, ch. 467, § 10; Laws, 1977, ch. 498, § 1; Laws, 1978, ch 438, § 1; Laws, 1979, ch. 474; Laws, 1981, ch. 411, § 1; Laws, 1985, ch. 322, § 1; Laws, 1986, ch. 500, § 8; Laws, 1992, ch. 456, § 1, eff from and after July 1, 1992.

Cross References —

Local option alcoholic beverage control law, see §67-1-1.

Native wines generally, see §67-5-1 et seq.

Excise tax on sales by producers of native wine, see §67-5-13.

RESEARCH REFERENCES

Am. Jur.

45 Am. Jur. 2d, Intoxicating Liquors § 167 et seq.

CJS.

48A C.J.S., Intoxicating Liquors § 250.

§ 27-71-9. Common carriers.

The commission may promulgate regulations authorizing persons holding on-premises retailer’s permits for common carriers, as provided herein, to file periodic reports and pay a tax based upon the value of alcoholic beverages sold while in this state, in lieu of purchasing all such alcoholic beverages from the commission. Such tax shall not be less than an amount equivalent to the gross profit plus all taxes that would have been derived from the sale of a like quantity of alcoholic beverages by the commission.

HISTORY: Codes, 1942, § 10265-105; Laws, 1966, ch. 649, § 5, eff from and after July 1, 1966.

§ 27-71-11. Wholesale operations.

The commission shall from time to time by resolution request the State Bond Commission to provide sufficient funds required to maintain an adequate alcoholic beverage inventory. Said funds shall be provided under the provisions of Chapter 557, Laws of 1966.

The commission shall add to the cost of all alcoholic beverages a markup of twenty-seven and one-half percent (271/2%), inclusive of the three percent (3%) markup imposed by Section 27-71-7(2).

The commission shall sell alcoholic beverages at uniform prices throughout the state.

HISTORY: Codes, 1942, § 10265-106; Laws, 1966, ch. 649, § 6; Laws, 1985, ch. 351, § 25, eff from and after May 1, 1985.

JUDICIAL DECISIONS

1. In general.

As applied to liquor sales to nonappropriated fund activities at military installations subject to concurrent federal and state jurisdiction, a regulation of a state tax commission requiring out-of-state liquor distillers and suppliers to collect from military installations within the state, and remit to the Commission, a tax in the form of a wholesale markup on liquor sold to the installations as unconstitutional as imposing a tax on instrumentalities of the United States, where the legal incidents of a tax is upon such instrumentalities, and not on the suppliers. United States v. Tax Comm'n of Mississippi, 421 U.S. 599, 95 S. Ct. 1872, 44 L. Ed. 2d 404, 1975 U.S. LEXIS 120 (U.S. 1975).

Wholesale markup applied to liquor sold to federal military installations in Mississippi constituted a sales tax, the legal incidence of which rested upon instrumentalities of the United States as the purchasers, and therefore the markup was unconstitutional as a tax imposed upon the United States and its instrumentalities. Since the legal incidence of the tax was upon the United States, the federal immunity with respect to sales of liquor to the two exclusively federal enclaves was preserved by § 107(a) of the Buck Act (4 USCS §§ 105-110); The Twenty-First Amendment did not abolish federal immunity with respect to taxes on the sales of liquor to the concurrent jurisdiction bases. United States v. Tax Comm'n of Mississippi, 421 U.S. 599, 95 S. Ct. 1872, 44 L. Ed. 2d 404, 1975 U.S. LEXIS 120 (U.S. 1975).

§ 27-71-13. Purchases direct from manufacturer; exceptions.

The commission shall purchase directly from the manufacturer, except under the following conditions:

Foreign brands which are not readily obtainable directly from the manufacturer.

When the commission can conclusively prove that unusual or extraordinary circumstances exist and the required or desired brands can be purchased at substantially lower prices from wholesalers or brokerage firms.

In all instances involving purchases, other than directly from the manufacturer, the commission shall maintain full and complete records clearly reflecting the justification for such purchases. Said records shall include invoices, price lists, comparative prices, bills of lading and a certificate of justification signed by the director of the alcoholic beverage control division, as to the conditions requiring the purchase or purchases. All such records shall be retained for a period of three (3) years.

HISTORY: Codes, 1942, § 10265-107; Laws, 1966, ch. 649, § 7, eff from and after July 1, 1966.

§ 27-71-15. Transportation.

Except as otherwise provided in Section 67-9-1 for the transportation of limited amounts of alcoholic beverages for the use of an alcohol processing permittee, if transportation requires passage through a county which has not authorized the sale of alcoholic beverages, such transportation shall be by a sealed vehicle. Such seal shall remain unbroken until the vehicle shall reach the place of business operated by the permittee. The operator of any vehicle transporting alcoholic beverages shall have in his possession an invoice issued by the commission at the time of the wholesale sale covering the merchandise transported by the vehicle. The commission is authorized to issue regulations controlling the transportation of alcoholic beverages.

When the restrictions imposed by this section and by the regulation of the commission have not been violated, the person transporting alcoholic beverages through a county wherein the sale of alcoholic beverages is prohibited shall not be guilty of unlawful possession and such merchandise shall be immune from seizure.

HISTORY: Codes, 1942, § 10265-108; Laws, 1966, ch. 649, § 8; Laws, 1996, ch. 417, § 3, eff from and after July 1, 1996.

§ 27-71-17. Penalty for counterfeiting or reuse of labels.

It shall be unlawful for any person to counterfeit or reuse any label prescribed by the commission and used to identify alcoholic beverages sold at wholesale by the commission and, upon conviction, the person shall be punished by a fine of not more than Five Thousand Dollars ($5,000.00), or by imprisonment in the State Penitentiary for not less than one (1) year, nor more than ten (10) years, or both.

HISTORY: Codes, 1942, § 10265-109; Laws, 1966, ch. 649, § 9; Laws, 2006, ch. 529, § 2, eff from and after passage (approved Apr. 3, 2006.).

Amendment Notes —

The 2006 amendment substituted “label” for “stamp” preceding “prescribed by the commission”; and substituted “or both” for “or by both such fine and imprisonment” at the end of the section.

§ 27-71-19. Repealed.

Repealed by Laws, 2006, ch. 529, § 12 effective from and after passage (approved April 3, 2006).

[Codes, 1942, § 10265-110; Laws, 1966, ch. 649, § 10; Laws, 1972, ch. 471, § 1, eff from and after passage (approved May 8, 1972).]

Editor’s Notes —

Former §27-71-19 required manufacturers, wholesalers or other suppliers selling to the commission to make certain reports and affix revenue identification stamps to bottles or other containers.

§ 27-71-21. Bond required of manufacturers, retailers; alternative cash or security deposit.

Before any person shall engage in the business of manufacturing or retailing of alcoholic beverages, he may be required to enter into a bond payable to the State of Mississippi, conditioned that he will conduct said business strictly in accordance with the laws of the State of Mississippi, and that he will comply with the rules and regulations prescribed by the commission, and pay all taxes due the State of Mississippi. The amount of a bond required of a manufacturer, not including a producer of native wine, shall not exceed one hundred thousand dollars ($100,000.00), and the amount required of a retailer shall be five thousand dollars ($5,000.00). Provided, however, any retailer whose check for purchase of merchandise or payment of taxes shall be dishonored may be required by the commission to post additional bond not to exceed five thousand dollars ($5,000.00). Such bond shall be made in a surety company authorized to do business in the State of Mississippi and shall be approved by the commission. The commission shall be authorized to institute suit in the proper court for any violation of the condition of said bonds. The amount of the bond required of a producer of native wine shall be five thousand dollars ($5,000.00).

As an alternative to entering into a bond as required by this section, any person who shall engage in the business of manufacturing or retailing alcoholic beverages may, subject to the same conditions of conduct required for bonds, deposit with the state treasurer the equivalent amount of the bond required for that particular person in cash or securities. The only securities allowable for this purpose are those which may legally be purchased by a bank or for trust funds, having a market value not less than that of the required bond. The commission shall file notice with the treasurer for any violation of the conditions of the cash or security deposit.

HISTORY: Codes, 1942, § 10265-111; Laws, 1966, ch. 649, § 11; Laws, 1976, ch. 467, § 11; Laws, 1982, ch. 409, § 1, eff from after July 1, 1982.

Cross References —

Native wines generally, see §67-5-1 et seq.

RESEARCH REFERENCES

Am. Jur.

45 Am. Jur. 2d, Intoxicating Liquors § 161 et seq.

10 Am. Jur. Legal Forms 2d, Intoxicating Liquors § 151:23.

CJS.

48A C.J.S., Intoxicating Liquors § 233 et seq.

§ 27-71-23. Violations of article.

Any person liable for the payment of a privilege tax under the provisions of this article who shall violate any of the provisions of this article, or any rules or regulations promulgated by the commission under authority of this article, shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not more than one thousand dollars ($1,000.00), or by imprisonment in the county jail for not more than six months, or by both such fine and imprisonment, in the discretion of the court. Any person convicted of violating any of the provisions of this article, or any rules or regulations promulgated by the state tax commission under authority of this article, shall forfeit his permit and shall not thereafter be permitted to engage in any business taxable under the provisions of this article for a period of five (5) years.

HISTORY: Codes, 1942, § 10265-112; Laws, 1966, ch. 649, § 12, eff from and after July 1, 1966.

Cross References —

Requirement of permits, see §§67-1-51,67-1-53.

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

§ 27-71-25. Records to be maintained.

Any person engaged in the business of selling alcoholic beverages shall keep such records and make such reports with respect to the receipt, distribution and sale of alcoholic beverages as the commission may require. It shall be the duty of the commission to prescribe and promulgate uniform rules and regulations for keeping such records and making such reports.

HISTORY: Codes, 1942, § 10265-113; Laws, 1966, ch. 649, § 13, eff from and after July 1, 1966.

Cross References —

Penalty for violation of this section, see §27-71-23.

§ 27-71-27. Examination of records.

The commission or its authorized agents may examine any books, papers, records or other data bearing upon the correctness of any report required to be made under the provisions of this article, and may require the attendance of any person and take his testimony with respect to any such matter, and shall have power to administer an oath to such person. If any person summoned as a witness shall fail to obey any summons to appear before the commission or its authorized agent, or shall refuse to testify or answer any material question or to produce any book, record, paper or other data when required to do so, such failure or refusal shall be reported to the attorney general, the district attorney or county attorney, who shall thereupon institute proceedings in the chancery court of the county where such witness resides to compel obedience to any summons of the commission or its authorized agent.

HISTORY: Codes, 1942, § 10265-114; Laws, 1966, ch. 649, § 14, eff from and after July 1, 1966.

Cross References —

Subpoena for witnesses, generally, see §§13-3-93,99-9-11.

§ 27-71-29. Payment of taxes into treasury.

All taxes levied by this article shall be paid to the state tax commission in cash or by personal check, cashier’s check, bank exchange, post-office money order or express money order and shall be deposited by the commission in the state treasury on the same day collected, but no remittances other than cash shall be a final discharge of liability for the tax herein imposed and levied unless and until it has been paid in cash to the state tax commission.

All taxes levied under Section 27-71-7(1) and received by the commission under this article shall be paid into the general fund, and the three percent (3%) levied under Section 27-71-7(2) and received by the commission under this article shall be paid into the special fund in the state treasury designated as the “alcoholism treatment and rehabilitation fund” as required by law. Any funds derived from the sale of alcoholic beverages in excess of inventory requirements shall be paid not less often than annually into the general fund.

HISTORY: Codes, 1942, § 10265-115; Laws, 1966, ch. 649, § 15; Laws, 1977, ch. 498, § 2; Laws, 1984, ch. 478, § 26, eff from and after July 1, 1984.

Editor’s Notes —

Laws of 1984, ch. 478, § 3, effective from and after July 1, 1984, provides:

“SECTION 3. For purpose of this section, requirements that funds be deposited on the same day “collected” shall mean when remittances of tax collections and reports in connection therewith shall have been subjected to only minimum essential but expeditious processing.”

Laws of 1984, ch. 478, § 35, effective July 1, 1984, provides:

“SECTION 35. The provisions of this act shall control if in conflict with any other statute, the operation of which would tend to frustrate the purposes of this act.”

Cross References —

Requirement that state officers report collections and pay same into state treasury, see §7-9-21.

Use of funds appropriated under section27-71-29 to match federal funds which may be available for alcoholism treatment and rehabilitation, see §27-71-7.

State depositories, see §27-105-1 et seq.

§ 27-71-31. Construction of article.

Nothing herein shall be construed to make lawful the sale, possession, distribution or transportation of alcoholic beverages in this state, except to the extent, in the manner and in the localities that same shall be made lawful and legal under the provisions of the alcoholic beverage control law.

HISTORY: Codes, 1942, § 10265-117; Laws, 1966, ch. 649, § 19, eff from and after July 1, 1966.

Cross References —

Local option alcoholic beverage control law, see §67-1-1 et seq.

Article 2. Surcharge for Construction of ABC Warehouse.

§§ 27-71-201 and 27-71-203. Repealed.

Repealed by Laws of 2006, ch. 529, § 13 effective from and after passage (approved April 3, 2006).

§27-71-201. [Laws, 1981, ch. 503, § 1, eff from and after May 1, 1981.]

§27-71-203. [Laws, 1981, ch. 503, § 2, eff from and after May 1, 1981.]

Editor’s Notes —

Former §27-71-201 imposed a surcharge and provided that the revenue from the surcharge be deposited in the “ABC Warehouse Construction Fund” for certain uses.

Former §27-71-203 authorized the State Tax Commission to expend funds to construct and equip, with the approval of the building commission, a new warehouse for the alcoholic beverage control division.

Article 3. Light Wines and Beer.

§ 27-71-301. Definitions.

When used in this article the words and terms hereafter mentioned shall have the following definitions:

“State Auditor” means the State Auditor of Public Accounts of the State of Mississippi or any legally appointed deputy, clerk or agent.

“Person” includes all natural persons or corporations, a partnership, an association, a joint venture, an estate, a trust, or any other group or combination acting as a unit and shall include the plural as well as the singular unless an intention to give another meaning thereto is disclosed in the context.

“Consumer” means a person who comes into the possession of beer or light wine, the sale of which is authorized by Chapter 3 of Title 67, Mississippi Code of 1972, for the purpose of consuming it, giving it away or otherwise disposing of it in any manner except by sale, barter or exchange.

“Retailer” means any person who comes into the possession of such light wines or beer for the purpose of selling it to the consumer, or giving it away, or exposing it where it may be taken or purchased or acquired in any other manner by the consumer; however, the term “retailer” shall not include a person who offers and provides beer on the premises of a brewery for the purpose of tasting or sampling as authorized in Section 67-3-47.

“Wholesaler” means any person who comes into possession of such light wine or beer for the purpose of selling, distributing, or giving it away to retailers or other wholesalers or dealers inside or outside of this state.

“Commissioner” means the Commissioner of Revenue of the Department of Revenue or his duly appointed agents or employees.

“Sale” includes the exchange of such light wines or beer for money, or giving away or distributing any such light wines or beer for anything of value; however, the term “sale” shall not include beer offered and provided on the premises of a brewery for the purpose of tasting or sampling as authorized in Section 67-3-47.

“Light wines or beer” means beer and light wines legalized for sale by the provisions of Chapter 3 of Title 67, Mississippi Code of 1972.

“Distributor” includes every person who receives either from within or from without this state, from a brewery, a winery or any other source, light wines or beer as defined in Chapter 3 of Title 67, Mississippi Code of 1972, for the purpose of distributing or otherwise disposing of such light wines or beer to a wholesaler or retailer of such light wines or beer.

“Brewpub” means the premises of any location in which light wine or beer is manufactured or brewed, for retail sale if the total amount of light wine or beer produced on the premises does not exceed the production limitation imposed in Section 67-3-22, and the light wine or beer is produced for consumption on the premises or off the premises as authorized in Section 67-3-22(3).

“Hospitality cart” means a mobile cart from which alcoholic beverages and light wine and beer are sold on a golf course and for which a hospitality cart permit has been issued under Section 67-1-51.

“Small craft brewery” shall have the meaning ascribed to such term in Section 67-3-3.

“Manufacturer” means a person who brews beer at a brewery; however, the term does not include “brewpubs.”

HISTORY: Codes, 1942, § 10237; Laws, 1934, ch. 127; Laws, 1998, ch. 308, § 1; Laws, 2007, ch. 462, § 7; Laws, 2009, ch. 492, § 112; Laws, 2012, ch. 569, § 4; Laws, 2017, ch. 345, § 8, eff from and after July 1, 2017.

Editor’s Notes —

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2007 amendment substituted “means” for “shall mean” and “includes” for “shall include” throughout; and added (k).

The 2009 amendment, effective from and after July 1, 2010, substituted “Commissioner of Revenue of the Department of Revenue” for “Chairman of the State Tax Commission” in (f).

The 2012 amendment added language beginning “however, the term ‘retailer’ ” at the end of (d); and added language beginning “however, the term ‘sale’ ” at the end of (g).

The 2017 amendment rewrote (j), which read: “‘Brewpub’ means the premises of any restaurant, as defined in Section 67-1-5, Mississippi Code of 1972, in which light wine or beer is manufactured or brewed, subject to the production limitation imposed in Section 67-3-22, for consumption exclusively on the premises. ‘Premises,’ for the purpose of this paragraph (j) for a brewpub operated by a hospitality operator, means only those areas immediately adjacent and connected to the brewing facility where food is normally sold and consumed. ‘Premises,’ for the purposes of this paragraph (j) for a brewpub not operated by a hospitality operator, means those areas normally used by the brewpub to conduct business and shall include the selling areas, brewing areas and storage areas. For purposes of this paragraph (j), hospitality operator shall have the meaning ascribed to such term in Section 67-33-22”; and added ( l ) and (m).

Cross References —

Transfer of functions of state auditor to Executive Director of the Department of Finance and Administration, see §7-7-2.

Commissioner of Revenue of the Department of Revenue, see §27-3-3.

Taxation of alcoholic beverages, other than light wine and beer, see §27-71-1 et seq.

Local option alcoholic beverage control law, see §67-1-1 et seq.

Sale of light wine, beer, and other alcoholic beverages, see §67-3-1 et seq.

Brewpub production limits and unlawful acts, see §67-3-22.

Forfeiture of license for violation, see §67-3-69.

RESEARCH REFERENCES

Am. Jur.

45 Am. Jur. 2d, Intoxicating Liquors §§ 7, 8.

JUDICIAL DECISIONS

1. In general.

Where evidence showed that defendant had in his possession cases of beer on which the state tax had not been paid or stamps affixed, and that the defendant intended to take the beer to a certain picnic but not for his own consumption, this could not warrant conviction of defendant under Code 1942, § 10233 which forbids wholesaler, distributor or retailer of beverages to have in his possession wine or beer manufactured or sold by manufacturer not complying with statutory requirements pertaining to sale and taxation of wine and beer. Mills v. State, 219 Miss. 194, 68 So. 2d 278, 1953 Miss. LEXIS 381 (Miss. 1953).

§ 27-71-303. License tax imposed.

Upon each person approved for a permit to engage in the business of selling light wines or beer there is hereby imposed, levied and assessed, to be collected and paid as herein provided, annual privilege taxes in the following amounts:

Retailers–for each place of business. . . . .$ 30.00

Wholesalers or distributors–for each county. . . . .$ 100.00

Manufacturers–for each place of business. . . . .$1,000.00

Brewpubs–for each place of business. . . . .$1,000.00

Upon each person operating an airline, bus, boat or railroad car upon which light wines or beer may be sold there is hereby imposed, levied and assessed, to be collected and paid, annual privilege taxes of Thirty Dollars ($30.00) for each airplane, bus, boat or railroad car so operated in this state.

Provided, however, the amount of the privilege tax to be paid for a permit issued for a period of less than twelve (12) months shall be that proportionate amount of the annual privilege tax that the number of months, or part of a month, remaining until its expiration date bears to twelve (12) months, but in no case shall the privilege tax be less than Ten Dollars ($10.00).

HISTORY: Codes, 1942, § 10240; Laws, 1934, ch. 127; Laws, 1979, ch. 423, § 1; Laws, 1998, ch. 308, § 2, eff from and after July 1, 1998.

Cross References —

Statewide privilege taxes, see §27-15-1 et seq.

Local privilege taxes, see §27-17-1 et seq.

Excise tax imposed on wholesalers or distributors of light wine or beers, see §27-71-307.

Privilege tax to be levied by municipality, see §27-71-345.

Brewpub production limits and unlawful acts, see §67-3-22.

Prohibition on manufacturers of light wine or beer acting as wholesalers or distributors, see §67-3-46.

Forfeiture of license for violation, see §67-3-69.

RESEARCH REFERENCES

Am. Jur.

45 Am. Jur. 2d, Intoxicating Liquors § 167 et seq.

CJS.

48A C.J.S., Intoxicating Liquors § 245 et seq.

§ 27-71-305. When and where license tax is to be paid.

The specific privilege taxes imposed in Section 27-71-303 shall be paid to the commissioner before beginning the business upon which the tax is imposed.

Any person liable for the payment of any such privilege tax, who shall fail to pay the same and procure a license therefor before beginning the business for which such privilege tax is required, or who shall fail to renew, on or before the expiration date, the license on a business for which he has theretofore procured a privilege license, shall be liable for fifty percent (50%) of the amount of the tax imposed in Section 27-71-303 as penalty for the privilege of engaging in such business; and such tax and penalty shall be collected by the commissioner before a privilege license is issued.

HISTORY: Codes, 1942, § 10241; Laws, 1934, ch. 127; Laws, 1979, ch. 423, § 2, eff from and after July 1, 1979.

Cross References —

Printing of privilege tax license blanks, see §§27-15-223,27-17-475.

§ 27-71-307. Excise tax imposed.

    1. In addition to the specific tax imposed in Section 27-71-303, there is hereby imposed, levied, assessed and shall be collected, as hereinafter provided, an excise or privilege tax upon each person engaged or continuing in the business of wholesaler or distributor of light wines or beer equivalent to Forty-two and Sixty-eight One-hundredths Cents (42.68¢) per gallon upon all light wines and beer acquired for sale or distribution in this state. The excise or privilege tax is also imposed at the same rate upon each gallon of light wine or beer manufactured by brewpubs, each of which shall accurately and reliably measure the quantity of light wine and beer produced by using a measuring device such as a meter or gauge glass or any other suitable method approved by the commissioner. The excise or privilege tax is also imposed at the same rate upon each gallon of light wine or beer provided by a small craft brewery for sale as authorized under Section 67-3-48 and upon each gallon of light wine or beer provided for tasting or sampling under Section 67-3-47. The tax is hereby imposed as an additional tax for the privilege of engaging or continuing in business.
    2. The excise tax imposed in this section shall be paid to the Department of Revenue monthly on or before the fifteenth day of the month following the month in which the beer or light wine was manufactured or received in this state. Monthly report forms shall be furnished by the commissioner to the wholesalers, distributors, brewpubs and small craft breweries.
    3. Provided that persons operating a railroad dining car, club car or other car in interstate commerce upon which light wines or beer may be sold and who are licensed under the provisions of Section 67-3-27 and any other law relating to the sale of such beverages shall keep such records of the sales of such light wines and beer in this state as the commissioner shall prescribe and shall submit monthly reports of such sales to the commissioner within fifteen (15) days after the end of each month on a form prescribed therefor by the commissioner, and shall pay the tax due under the provisions of this section at the time such reports are filed.

      No official crowns, lids, labels or stamps with the word “MISSISSIPPI” or “MS” imprinted thereon or any other evidence of tax payment is required by this section, or may be required under rule or regulation promulgated by the commissioner, to be affixed on or to any part of a beer, light wine or malt cooler bottle, can or other light wine or malt cooler container. For purposes of this section, malt cooler products shall be defined as a flavored malt beverage made from a base of malt beverage and flavored with fruit juices, aromatics and essences of other flavoring in quantities and proportions such that the resulting product possesses a character and flavor distinctive from the base malt beverage and distinguishable from other malt beverages.

  1. A licensed wholesaler or distributor of beer or light wine may not import beer or light wine from any source other than a brewer or importer authorized by the commissioner to sell such beer or light wine in Mississippi. Any person who violates the provisions of this subsection, upon conviction thereof, shall be punished by a fine of not more than One Thousand Dollars ($1,000.00) or by imprisonment in the county jail for not more than six (6) months, or by both such fine and imprisonment, in the discretion of the court and shall be subject to license forfeiture following an appropriate hearing before the Department of Revenue.
  2. The wholesaler, distributor or small craft brewery shall be allowed credit for tax paid on beer or light wine which is no longer marketable and which is destroyed by same when such destruction is witnessed by an agent of the commissioner and when the amount of the excise tax exceeds One Hundred Dollars ($100.00). No other loss will be allowed.

    A brewpub shall be allowed credit for light wine or beer which has passed through the meter, gauge glass or other approved measuring device and which has been soured or damaged. The brewpub shall record the removal of sour or damaged light wine or beer and may take credit after the destruction is witnessed by an agent of the commissioner and when the amount of excise tax exceeds Twenty-five Dollars ($25.00). No other loss shall be allowed.

  3. All manufacturers, brewers and importers of beer or light wine shall file monthly reports as prescribed by the commissioner listing sales to each wholesaler or distributor by date, invoice number, quantity and container size, and any other information deemed necessary.
  4. All small craft breweries shall file monthly reports as prescribed by the commissioner regarding the sale of light wine or beer authorized under Section 67-3-48.
  5. Manufacturers who offer and provide limited amounts of beer for tasting or sampling under Section 67-3-47 shall file monthly reports as prescribed by the commissioner regarding the beer provided for such tasting or sampling.
  6. All administrative provisions of the Mississippi Sales Tax Law, including those which fix damages, penalties and interest for nonpayment of taxes and for noncompliance with the provisions of such chapter, and all other requirements and duties imposed upon taxpayers, shall apply to all persons liable for taxes under the provisions of this chapter, and the commissioner shall exercise all the power and authority and perform all the duties with respect to taxpayers under this chapter as are provided in the sales tax law except where there is conflict, then the provisions of this chapter shall control.

HISTORY: Codes, 1942, § 10242; Laws, 1934, ch. 127; Laws, 1938, Ex. Sess, ch. 21; Laws, 1942, ch. 140; Laws, 1950, ch. 540; Laws, 1985, ch. 351, § 26; Laws, 1985, ch. 475; Laws, 1986, ch. 337, § 1; Laws, 1989, ch. 388, § 1; Laws, 1994, ch. 426, § 1; Laws, 1997, ch. 499, § 3; Laws, 1998, ch. 308, § 3; Laws, 1998, ch. 466, § 3; Laws, 2000, ch. 435, § 1; Laws, 2017, ch. 345, § 9, eff from and after July 1, 2017.

Joint Legislative Committee Note —

Section 3 of ch. 308, Laws of 1998, effective July 1, 1998, amended this section. Section 3 of ch. 466, Laws of 1998, effective July 1, 1998, also amended this section. As set out above, this section reflects the language of both amendments pursuant to Section 1-1-109 which gives the Joint Legislative Committee on Compilation, Revision and Publication of Legislation authority to integrate amendments so that all versions of the same code section enacted within the same legislative session may become effective. The Joint Committee on Compilation, Revision and Publication of Legislation ratified the integration of these amendments as consistent with the legislative intent at the May 20, 1998, meeting of the Committee.

Amendment Notes —

The 2017 amendment substituted “Department of Revenue” for “State Tax Commission” everywhere it appears; added the next-to-last sentence in (1)(a); and added “and small craft breweries” at the end of (1)(b); inserted “or small craft brewery” in (3); added (5) and (6) and redesignated former (5) as (7); and made minor stylistic changes throughout.

Cross References —

Provisions of the Mississippi Sales Tax Law, see §§27-65-1 et seq.

Penalty for evading payment of tax, see §27-71-313.

Seizure of beer which has not had stamps affixed as required by this section, as well as other sanctions, see §27-71-335.

Sale of beer or light wine obtained from outside state, see §67-3-52.

RESEARCH REFERENCES

Am. Jur.

45 Am. Jur. 2d, Intoxicating Liquors §§ 167 et seq.

CJS.

48A C.J.S., Intoxicating Liquors § 250.

§ 27-71-309. Repealed.

Repealed by Laws of 1980, ch. 342, § 3, effective from and after July 1, 1980.

[Codes, 1942, § 10243; Laws, 1934, ch. 127]

Editor’s Notes —

Former §27-71-309 contained provisions for taxation of manufacturers.

§ 27-71-311. Bond required of manufacturer, wholesaler and brewpub.

Before any person shall engage in the business of manufacturing light wines or beer, in the business of wholesaler or distributor of light wines or beer, or in the business of a brewpub, he shall be required to enter into a good and sufficient bond. The bond shall be made payable to the State of Mississippi, in a sum of not less than Five Thousand Dollars ($5,000.00) nor more than Two Hundred Thousand Dollars ($200,000.00), the amount to be determined by the commission. The bond of a wholesaler, distributor or brewpub shall not exceed the amount of excise tax estimated to be owed by such wholesaler, distributor or brewpub for any sixty-day period. If a manufacturer is operating a small craft brewery and is distributing light wine or beer for sale as authorized under Section 67-3-48, the manufacturer, in addition to any other required bond, shall enter into a bond not to exceed the amount of excise tax estimated to be owed by such manufacturer for any sixty-day period. The bond shall be conditioned that he will conduct his business strictly in accordance with the laws of the State of Mississippi, and that he will comply with the rules and regulations prescribed by the commissioner, and pay the taxes imposed under the provisions of this article for the privilege of engaging or continuing in such business. Such bond shall be made in a surety company authorized to do business in the State of Mississippi, and shall be approved by the commissioner. The commissioner shall be authorized to institute suit in the proper court on said bond for any violation of the conditions of said bond.

HISTORY: Codes, 1942, § 10244; Laws, 1934, ch. 127; Laws, 1991, ch. 368, § 1; Laws, 1998, ch. 308, § 4; Laws, 2017, ch. 345, § 10, eff from and after July 1, 2017.

Amendment Notes —

The 2017 amendment added the fourth sentence.

JUDICIAL DECISIONS

1. In general.

Those who avail themselves of legislative privilege of engaging in sale of beer accept the privilege under the conditions attached to its exercise. Stone v. Farish, 199 Miss. 186, 23 So. 2d 911, 1945 Miss. LEXIS 280 (Miss. 1945).

§ 27-71-313. Penalty for evading payment of tax.

If any person shall willfully evade the payment of any tax levied or imposed under this article, he shall be guilty of a felony, and, upon conviction, shall be punished by a fine of not more than One Thousand Dollars ($1,000.00) or by imprisonment in the State Penitentiary for not less than one (1) year, nor more than ten (10) years, or by both such fine and imprisonment.

HISTORY: Codes, 1942, § 10245; Laws, 1934, ch. 127; Laws, 1997, ch. 499, § 4; Laws, 2000, ch. 435, § 2, eff from and after July 1, 2000.

Cross References —

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any felony violation, see §99-19-73.

§ 27-71-315. Transportation from without the state.

Except as otherwise provided in Section 67-9-1 for the transportation of limited amounts of alcoholic beverages for the use of an alcohol processing permittee, it shall be unlawful for any person to transport from any point outside of this state to any point within this state, any light wines or beer except for delivery to a licensed wholesaler or distributor in this state; and except by common carrier. The commissioner may, however, upon application of a licensed wholesaler or distributor in this state, and under rules and regulations duly promulgated by him, issue a permit for the transportation by a licensed wholesaler or distributor of light wines and beer in trucks owned by such licensee, from without the state to the place of business of such licensee within the state, for distribution by said licensee. Such permit shall be granted for a specified period, not to exceed one (1) year.

Any person engaged in transporting any light wines or beer from any point outside of this state to any point within this state, shall have in his possession during the entire time he is engaged in transporting such light wines or beer, an invoice, bill of sale, or bill of lading, showing the true name and address of the consignor, and also the true name and address of the licensed wholesaler or distributor to whom such light wines or beer is to be delivered, and the quantity of such light wines or beer, unless such common carrier maintains a permanent office within this state where complete records of all light wines or beer transported from without this state to points within this state are kept, and open to inspection by the commissioner or his duly authorized agent, at all reasonable times.

It is hereby made the duty of all common carriers, and licensed wholesalers and distributors, transporting light wines or beer from without the State of Mississippi into the State of Mississippi, to furnish the commissioner on or before the fifteenth day of each month, a report showing the amount of beer transported within the state during the preceding month, the consignor, the consignee, and the quantity of light wines or beer so transported.

HISTORY: Codes, 1942, § 10247; Laws, 1934, ch. 127; Laws, 1938, Ex. Sess, ch. 21; Laws, 1942, ch. 139; Laws, 1996, ch. 417, § 4, eff from and after July 1, 1996.

§ 27-71-317. Transportation within the state.

It shall be unlawful for any person to transport from any point within this state to another point within this state, any light wines or beer, on which the tax imposed in Section 27-71-307 of this article has not been paid, except for immediate delivery to a licensed wholesaler or distributor in this state. And any person engaged in transporting any light wines or beer, on which the tax imposed in Section 27-71-307 of this article has not been paid, from any point within this state to another point within this state shall have in his possession during the entire time he is engaged in transporting such light wines or beer an invoice, bill of sale, or bill of lading showing the true name and address of the consignor, and also the true name and address of the licensed wholesaler or distributor to whom such light wines or beer is to be delivered and the quantity of such light wines or beer.

HISTORY: Codes, 1942, § 10248; Laws, 1934, ch. 127.

RESEARCH REFERENCES

Am. Jur.

45 Am. Jur. 2d, Intoxicating Liquors § 96.

§§ 27-71-319 through 27-71-323. Repealed.

Repealed by Laws of 1979, ch. 423, § 4, effective from and after July 1, 1979.

§27-71-319. [Codes, 1942, § 10249; Laws, 1934, ch. 127]

§27-71-321. [Codes, 1942, § 10250; Laws, 1934, ch. 127; 1942, ch. 140]

§27-71-323. [Codes, 1942, § 10251; Laws, 1934, ch. 127]

Editor’s Notes —

Former §27-71-319 contained a savings clause in the event that certain sections were held unconstitutional.

Former §27-71-321 provided for the imposition of a stamp tax.

Former §27-71-323 provided for a fine to be levied against a retailer for having in his possession for the purpose of sale, or to sell, or to offer for sale, any light wines or beer, without a permit or privilege license.

§ 27-71-325. Reports of wholesaler and preservation of invoices.

It shall be the duty of every wholesaler or distributor of light wines or beer licensed under the provisions of Section 67-3-27, Mississippi Code of 1972, to file with the commissioner, on or before the fifteenth (15th) day of each month, a report covering all sales of such light wines or beer during the preceding month. Such report shall show the names and post-office addresses of all persons to whom such light wines or beer have been sold or delivered and the quantities and invoice prices of the light wines or beer thus sold or delivered.

It shall be the duty of each retail dealer in such light wines or beer to procure from the distributor or wholesaler from whom such light wines or beer were purchased or acquired, invoices showing the quantity of the light wines or beer purchased or acquired, and the date of each delivery thereof. Such invoices shall be preserved by the retailer and shall be open for inspection by the commissioner or his duly authorized agent for a period of two (2) years. It shall likewise be the duty of such retail dealer to file with the commissioner, on or before the fifteenth (15th) day of each calendar month, a report showing all purchases of such light wines or beer made by him during the preceding month. Such report shall disclose the names and addresses of all persons from whom such light wines or beer have been purchased or received by him during the preceding month and the quantities thus purchased or received.

HISTORY: Codes, 1942, § 10252; Laws, 1934, ch. 127.

§ 27-71-327. Records to be maintained.

Any person engaged in the business of manufacturer, distributor, wholesaler or retailer of light wines or beer and any brewpub shall keep such additional records and make such additional reports with respect to the manufacture, receipt, distribution and sale of such light wines or beer as the commissioner may require. It shall be the duty of the commissioner to prescribe and promulgate uniform rules and regulations for keeping such records and making such reports.

HISTORY: Codes, 1942, § 10253; Laws, 1934, ch. 127; Laws, 1998, ch. 308, § 5, eff from and after July 1, 1998.

§ 27-71-329. Examination of records.

The commissioner or his authorized agents may examine any books, papers, records or other data bearing upon the correctness of any report required to be made under the provisions of this article and may require the attendance of any person and take his testimony with respect to any such matter, and shall have power to administer oaths to such person. If any person summoned as a witness shall fail to obey any summons to appear before the commissioner or his authorized agent, or shall refuse to testify or answer any material question or to produce any book, record, paper or other data when required to do so, such failure or refusal shall be reported to the attorney general, the district attorney or county attorney, who shall thereupon institute proceedings in the chancery court of the county where such witness resides to compel obedience to any summons of the commissioner or his authorized agent.

HISTORY: Codes, 1942, § 10254; Laws, 1934, ch. 127.

Cross References —

Subpoena of witnesses, generally, see §§13-3-93,99-9-11.

Out-of-state audit of books to determine tax liability, see §§27-3-63,27-3-65.

§ 27-71-331. Penalty.

If any manufacturer, wholesaler, distributor, brewpub or small craft brewery, subject to the provisions of this article, shall fail to pay any tax due under the provisions of this article, within the time, and in the manner, herein provided, the commissioner is authorized to assess, and collect, such tax, together with interest thereon from the date such tax became due at the rate of one percent (1%) per month, and in addition to the amount of the tax due and the interest accrued thereon, the commissioner may, in his discretion, assess and collect, from such delinquent taxpayer, a penalty equal to the amount of the tax found to be due.

HISTORY: Codes, 1942, § 10255; Laws, 1934, ch. 127; Laws, 1986, ch. 337, § 2; Laws, 1997, ch. 499, § 5; Laws, 1998, ch. 308, § 6; Laws, 2000, ch. 435, § 3; Laws, 2017, ch. 345, § 11, eff from and after July 1, 2017.

Amendment Notes —

The 2017 amendment inserted “manufacturer” and “or small craft brewery”; and made a minor stylistic change.

§ 27-71-333. Assessment and collection of penalty.

Whenever it shall be determined by the commissioner that any wholesaler or distributor having in his possession, or engaging in the sale or distribution of light wines or beer, has failed to pay the tax, as provided herein, the commissioner shall compute the correct amount of tax due and unpaid and shall notify the taxpayer of the amount as being actually due and unpaid, and penalties, and interest and shall state in what manner this article is violated. The taxpayer so notified shall be given a period of ten (10) days in which to make objection and show cause why the additional tax, and penalties, and interest, should not be paid. On petition of the taxpayer, a hearing before the commissioner shall be granted, a final decision thereon shall be rendered, and the taxpayer notified as early as practicable. Any tax or deficiency in tax shall be assessed and paid, together with penalties and interest, if any, applicable thereto, within ten (10) days after notice and demand by the commissioner.

If no objection be made to the finding of the commissioner, and no hearing be had before the commissioner within the time herein specified, the findings of the commissioner shall be final. If a hearing be had, and the amount of tax due and unpaid be determined, notice of the amount of such tax, penalties and interest shall be mailed to the taxpayer, and, if not paid within ten (10) days thereafter, the commissioner shall forthwith issue a warrant under official seal directed to the sheriff of any county of the state commanding him to levy upon and sell the real and personal property of the person owing the tax, found within his county, for the payment of the amount thereof, with added damages, interest and cost of executing the warrant, and to return such warrant to the commissioner and pay to him money collected by virtue thereof by a time to be therein specified not more than sixty (60) days from the date of the warrant. The sheriff shall, within five (5) days after the receipt of the warrant, file with the circuit clerk of his county a copy thereof, and thereupon the circuit clerk shall enter in the judgment roll, in the column for judgment debtors, the name of the taxpayer mentioned in the warrant, and in appropriate columns, the amount of the tax, or portion thereof and damages for which the warrant is issued, and the date when such copy is filed; and thereupon the amount of such warrant or warrants so docketed shall become a lien upon the title to and interest in the real and personal property, including choses in action, of the person against whom it is issued in the same manner as a judgment duly enrolled in the office of such clerk. The sheriff thereupon shall proceed upon the same in all respects, with like effect, and in the same manner prescribed by law in respect to executions issued against property upon judgment or attachment proceedings of a court of record; and he shall be entitled to the same fee for his service in executing the warrant as now allowed by law for like service, to be collected in the same manner as provided by law for like service.

HISTORY: Codes, 1942, § 10256; Laws, 1934, ch. 127; Laws, 1986, ch. 337, § 3; Laws, 1997, ch. 499, § 6; Laws, 2000, ch. 435, § 4, eff from and after July 1, 2000.

Cross References —

Enrollment of judgments, generally, see §11-7-189.

Attachment at law against debtors, see §11-33-1 et seq.

Executions, generally, see §13-3-111 et seq.

Sheriff’s execution and return of process, see §19-25-37.

Action to recover tax, penalty and interest, see §27-35-5.

§ 27-71-335. Tax and penalty upon contraband light wine and beer; confiscation.

Any light wines or beer found at any point within this state which has been in the possession of any wholesaler or distributor for a period of more than forty-eight (48) hours and any light wines or beer transported into this state from a point outside this state, or from point-to-point within this state in violation of the provisions of this article, or any light wines or beer held or possessed by any person within this state on which the legal and proper tax has not been paid when due, whether such person be a wholesaler, retailer or distributor, or individual, and whether the light wines or beer be for sale or storage or individual use, except light wines or beer in possession of a licensed wholesaler or distributor for a period of time less than forty-eight (48) hours after receipt of the light wines or beer within this state, and light wines or beer held in storage by licensed manufacturers or producers, are hereby declared to be contraband goods, and there is hereby imposed and assessed, as tax and penalty, to be collected by the commissioner, an amount equal to the amount of the excise tax otherwise imposed under the Mississippi Wine and Beer Tax Law, plus a penalty of one hundred percent (100%) of the amount of the tax; or, at the option of the commissioner, the light wines or beer may be seized by the commissioner or his agents or any sheriff, or other lawful officer, and shall be dealt with in the same manner as provided for in Section 67-1-18 for alcoholic beverages.

HISTORY: Codes, 1942, § 10258; Laws, 1934, ch. 127; Laws, 1958, ch. 579, § 1; Laws, 1962, ch. 334, § 1; Laws, 1986, ch. 337, § 4; Laws, 1997, ch. 499, § 7; Laws, 2000, ch. 435, § 5; Laws, 2015, ch. 438, § 1, eff from and after passage (approved Apr. 13, 2015.).

Amendment Notes —

The 2015 amendment rewrote the section by inserting the first, fourth, fifth and sixth references to “light wines,” substituting “same manner as provided for in Section 67-1-18 for alcoholic beverages” for “following manner, to wit” at the end, and deleting the former second and third paragraphs, which provided for the procedure following seizure of light wines or beer.

Cross References —

Failure to comply with law relating to alcoholic beverage tax, see §27-71-507.

Purchase money security interests, see §§75-9-103,75-9-317,75-9-324.

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

JUDICIAL DECISIONS

1. In general.

Although replevin was not the proper action to secure possession from the sheriff of a truckload of beer confiscated while being transported through a “dry” county, where the plaintiff’s declaration filed in the action was in sufficient detail to constitute a claim for the beer, he was entitled to a hearing on the merits. Miss. State Highway Com. v. Ulmer, 186 So. 2d 460, 1966 Miss. LEXIS 1309 (Miss. 1966).

§ 27-71-337. Payment into treasury.

All taxes levied by this article and required to be paid to the commissioner shall be payable to the commissioner in cash or by personal check, cashier’s check, bank exchange, post-office money order or express money order and shall be deposited by the commissioner into the state treasury on the same day collected, provided that no remittances other than cash shall be a final discharge of liability for the tax herein imposed and levied unless and until it has been paid in cash to the commissioner.

HISTORY: Codes, 1942, § 10259; Laws, 1934, ch. 127; Laws, 1984, ch. 478, § 27, eff from and after July 1, 1984.

Editor’s Notes —

Laws of 1984, ch. 478, § 3, effective from and after July 1, 1984 provides:

“SECTION 3. For purpose of this section, requirements that funds be deposited on the same day “collected” shall mean when remittances of tax collections and reports in connection therewith shall have been subjected to only minimum essential but expeditious processing.”

Laws of 1984, ch. 478, § 35, effective July 1, 1984, provides:

“SECTION 35. The provisions of this act shall control if in conflict with any other statute, the operation of which would tend to frustrate the purpose of this act.”

Cross References —

Requirement that state officers report collections and pay same into state treasury, see §7-9-21.

State depositories, see §27-105-1 et seq.

§ 27-71-339. Records of commissioner.

At the end of each month, the state auditor shall carefully check the books and records of the commissioner and his accounts with any bank or banks and shall verify the amounts paid into the state treasury in so far as they relate to the collections of any taxes imposed by this article.

HISTORY: Codes, 1942, § 10260; Laws, 1934, ch. 127.

Cross References —

Transfer of functions of state auditor to Executive Director of the Department of Finance and Administration, see §7-7-2.

§ 27-71-341. Additional tax.

The taxes imposed under the provisions of this article shall be in addition to all other privileges, licenses, and other taxes now imposed by law in this state.

HISTORY: Codes, 1942, § 10261; Laws, 1934, ch. 127.

Cross References —

Requirement of permit to sell beer or light wine, see §67-3-15 et seq.

§ 27-71-343. Other privilege tax not to be levied.

No levee district or other taxing district, except as hereinafter provided, shall impose any privilege tax on any business licensed under the provisions of Section 67-3-27, Mississippi Code of 1972.

HISTORY: Codes, 1942, § 10262; Laws, 1934, ch. 127; Laws, 1948, ch. 458, § 1.

§ 27-71-345. Privilege tax to be levied by municipality.

Any municipality, in which any business licensed under the provisions of Section 67-3-27, Mississippi Code of 1972, may be carried on, shall have the right to impose upon persons engaged in such business an annual privilege tax of not more than fifty percent (50%) of the tax imposed by Section 27-71-303 of this article, and any county, in which any business licensed under the provisions of Section 67-3-27, Mississippi Code of 1972, may be carried on outside of the territory taxed by municipalities, shall have the right to impose upon persons engaged in such business an annual privilege tax of not more than fifty percent (50%) of the tax imposed by Section 27-71-303 of this article; provided, however, that no person engaged in the business of manufacturer, brewpub, wholesaler or distributor of light wines or beer shall be taxed by any municipality other than that in which the warehouse or plant of such wholesaler or distributor, or the premises of such brewpub, is located, nor shall any county impose any such tax upon such manufacturer, brewpub, wholesaler or distributor of light wines or beer if the place of business is located within the jurisdiction of any municipality.

HISTORY: Codes, 1942, § 10263; Laws, 1934, ch. 127; Laws, 1948, ch. 458, § 2; Laws, 1998, ch. 308, § 7, eff from and after July 1, 1998.

Cross References —

Restriction on municipal levy of privilege taxes, see §§27-15-7,27-17-5.

RESEARCH REFERENCES

ALR.

Effect of state regulation of liquor sales on municipal power to impose occupation license or tax for revenue. 6 A.L.R.2d 737.

§ 27-71-347. Violation of this article.

Except as otherwise provided in this article, any person who violates any provision of this article, or any rule or regulation promulgated by the commissioner under authority of this article, shall be guilty of a misdemeanor, and, upon conviction thereof, shall be punished by a fine of not more than Five Hundred Dollars ($500.00), or by imprisonment in the county jail for not more than six (6) months, or by both such fine and imprisonment, in the discretion of the court. Any person convicted of violating any of the provisions of this article, or any rules or regulations promulgated by the commissioner under authority of this article, shall forfeit his permit, and shall not thereafter be permitted to engage in any business taxable under the provisions of this article.

HISTORY: Codes, 1942, § 10264; Laws, 1934, ch. 127; Laws, 1997, ch. 499, § 8; Laws, 2000, ch. 435, § 6, eff from and after July 1, 2000.

Cross References —

Forfeiture of license for violation, see §67-3-69.

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

§ 27-71-349. Designation of sales territories for sale of light wine and beer by manufacturers and importers; presentation of light beer and wine to retailers by licensed wholesalers; transportation of light beer and wine; deliveries to retailers; sales by wholesalers to retailers in territories of other wholesalers; purchases for resale.

  1. Every manufacturer or importer of light wine or beer shall designate sales territories for each of its brands sold in Mississippi and shall name one (1) licensed light wine or beer wholesaler in each territory who, within such territory, shall be the licensed wholesaler for the brand or brands assigned by the manufacturer or importer. If the manufacturer or importer supplies more than one (1) brand, sales territories may be granted to a different wholesaler for the sale of each brand. No licensed wholesaler shall distribute the specified brand or brands of light wine or beer outside his assigned territory, nor shall he knowingly sell to a retailer whose licensed retail establishment is located outside his assigned territory.
  2. A licensed wholesaler designated as the licensed wholesaler for light wine or beer within a designated sales territory shall present that light wine or beer for sale to all licensed retailers within the designated sales territory without discrimination in service. A licensed wholesaler shall not sell, supply or deliver, either directly or indirectly through a third party, any light wine or beer to a licensed retailer outside of the designated sales territory of the designated wholesaler, nor to any person the licensed wholesaler has reason to believe will sell or supply any quantity of the light wine or beer to any retail location outside of the designated sales territory of the licensed wholesaler.
  3. All light wines or beer shall be transported only by a marked conveyance owned or leased by the licensed wholesaler and operated by the licensed wholesaler or an employee of the wholesaler for the products of a manufacturer or importer within the designated sales territory to the address and location of a licensed retail dealer within that designated sales territory.
  4. Any light wine or beer sold by the licensed wholesaler shall not be delivered to, received by or stored at any place other than the address and location of the licensed retailer for which the required licenses and permits have been issued.
  5. With the approval of the designated manufacturer, a licensed wholesaler may sell the designated brands to a licensed retailer located in a designated sales territory of another licensed wholesaler if the former licensed wholesaler is unable temporarily for any reason to provide the designated brands of the designated manufacturer within its designated sales territory.
  6. All light wine or beer purchased by a licensed wholesaler for resale in this state shall come into the physical possession of the licensed wholesaler and be unloaded in and distributed from the warehouse of the licensed wholesaler located in this state before being resold in this state.
  7. As used in this section, the term “sales territory” shall have the meaning ascribed to such term in Section 67-7-5.

HISTORY: Laws, 1995, ch. 619, § 13, eff from and after passage (approved April 7, 1995).

Cross References —

Beer Industry Fair Dealing Act, see §67-7-1 et seq.

RESEARCH REFERENCES

Am. Jur.

71 Am. Jur. 2d, State and Local Taxation § 193 et seq.

JUDICIAL DECISIONS

1. Private right of action.

State statute regulating sales of beer did not provide a private right of action for a retailer to allege that a distributor violated the statute. Major Mart v. Mitchell Distrib. Co., 46 F. Supp. 3d 639, 2014 U.S. Dist. LEXIS 122366 (S.D. Miss. 2014), dismissed, in part, — F. Supp. 3d —, 2015 U.S. Dist. LEXIS 186640 (S.D. Miss. 2015).

Article 5. Breweries.

§ 27-71-501. List of dealers, etc.

It shall be the duty of persons operating breweries which manufacture beer and wine or either of them to be sold in the State of Mississippi, under the authority of Chapter 3 of Title 67, Mississippi Code of 1972, or under the authority of Article 3 of this chapter, to furnish to the chairman of the State Tax Commission, on demand, a correct list of all wholesalers, distributors and other persons having contracts with the person operating such breweries, for the purchase, distribution, sale and transportation of such beverages into or in the State of Mississippi.

HISTORY: Codes, 1942, § 10230; Laws, 1934, ch. 128.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Cross References —

License taxes of breweries or manufacturers of beer, see §§27-71-303.

Provisions for revocation of permits to sell beer or wine manufactured by a person who has failed to furnish information required by this section, see §27-71-505.

§ 27-71-503. Brands.

It shall be the duty of any person to whom a permit has been or may hereafter be issued in accordance with Section 67-3-23, Mississippi Code of 1972, to furnish to the chairman of the tax commission, on demand, the brand or brands of beer or wine which shall be owned, transported, sold or possessed by the holder of such permit, and the name and post-office address of the manufacturer of said beverage or beverages, and if more than one brand of said beverage or beverages is handled, then with the names of all the brands and the names and post-office addresses of all of the manufacturers thereof.

HISTORY: Codes, 1942, § 10231; Laws, 1034, ch. 128.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Cross References —

Chairman of State Tax Commission, see §27-3-3.

Provisions for revocation of permits to sell beer or wine for failure to furnish information required by this section, see §27-71-505.

§ 27-71-505. Revocation of permits.

The commissioner may revoke any or all permits issued by him to sell beer or wine manufactured by any person who shall fail or refuse to furnish the information required by Section 27-71-501 of this article, and he may revoke the permit of any person who shall fail or refuse to furnish the information required by Section 27-71-503 of this article, and said revocation may apply to any or all brands of such beverages, if the manufacturer or holder of the permit shall fail or refuse to comply with the rules and regulations promulgated by him.

HISTORY: Codes, 1942, § 10232; Laws, 1934, ch. 128; Laws, 1986, ch. 337, § 5; Laws, 1997, ch. 499, § 9; Laws, 2000, ch. 435, § 7, eff from and after July 1, 2000.

Cross References —

State Tax Commission generally, see §27-3-1 et seq.

Taxes on breweries or manufacturers of wine, see §27-71-303.

JUDICIAL DECISIONS

1. In general.

Where evidence showed that defendant had in his possession cases of beer on which the state tax had not been paid or stamps affixed, and that the defendant intended to take the beer to a certain picnic but not for his own consumption, this could not warrant conviction of defendant under Code 1942, § 10233 which forbids wholesaler, distributor or retailer of beverages to have in his possession wine or beer manufactured or sold by manufacturer not complying with statutory requirements pertaining to sale and taxation of wine and beer. Mills v. State, 219 Miss. 194, 68 So. 2d 278, 1953 Miss. LEXIS 381 (Miss. 1953).

§ 27-71-507. Failure to comply with law — effect.

If any manufacturer of any such beverage or beverages shall fail or refuse to comply with the requirements of Chapter 3 of Title 67, Mississippi Code of 1972, and of Article 3 of this chapter, or of this article, or of any rule or regulation promulgated by the chairman of the state tax commission, it shall be unlawful for any wholesaler, distributor or retailer of beverages under said laws thereafter to have in his possession any wine or beer manufactured or sold by such manufacturer, of whatever kind or description and all such beverages as may be found in the possession of any person who deals in or transports or otherwise handles any of such beverages are hereby declared to be contraband and may be seized and sold and otherwise dealt with as provided by Section 27-71-335, Mississippi Code of 1972.

HISTORY: Codes, 1942, § 10233; Laws, 1934, ch. 128.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

JUDICIAL DECISIONS

1. In general.

Where evidence showed that defendant had in his possession cases of beer on which the state tax had not been paid or stamps affixed, and that the defendant intended to take the beer to a certain picnic but not for his own consumption, this could not warrant conviction of defendant under Code 1942, § 10233 which forbids wholesaler, distributor or retailer of beverages to have in his possession wine or beer manufactured or sold by manufacturer not complying with statutory requirements pertaining to sale and taxation of wine and beer. Mills v. State, 219 Miss. 194, 68 So. 2d 278, 1953 Miss. LEXIS 381 (Miss. 1953).

In prosecution for possession of quantity of unpacked malt liquor, where evidence was not sufficient to sustain conviction for the offense, but might have been sufficient to sustain conviction for violation of other statutes relating to malt liquor, the judgment would be reversed and the cause remanded for further proceedings. Mills v. State, 219 Miss. 194, 68 So. 2d 278, 1953 Miss. LEXIS 381 (Miss. 1953).

§ 27-71-509. Labels.

It shall be unlawful for any brewer, manufacturer, distributor or retailer of light wines and beer, or either of them, to whom a permit has been issued under the provisions of Sections 67-3-15 and 67-3-23, Mississippi Code of 1972, to write or print on any label or container of either of the above named commodities any matter relating to the alcoholic content of such beverage or beverages, except a statement, to the effect that the contents of the vessel or container in which light wine shall be sold does not contain alcohol in excess of five percent (5%) of the contents thereof, by weight, and that the contents of the vessel or container in which beer shall be sold does not contain alcohol in excess of eight percent (8%) of the contents thereof, by weight. It shall be unlawful for any such brewer, wholesaler, distributor or retailer to sell any such commodity with any statement in conflict with the provisions of this section, with reference to the alcoholic content of such beverage or beverages, except that a statement of alcoholic content may be expressed on any light wine or beer label in terms of volume or weight, at the manufacturer’s option; and such statement, if by volume, shall be subject to the same permitted tolerance allowed for wine containing fourteen percent (14%) alcohol by volume or less by Section 4.36(b)(1) of the Federal Labeling Requirements for Wine, 27 CFR Part 4, subpart D, and Section 7.71(c) 27 CFR Part 7, subpart G, and, if by weight, shall be subject to an equivalent permitted tolerance, determined in terms of alcohol by weight.

HISTORY: Codes, 1942, § 10234; Laws, 1934, ch. 128; Laws, 1986, ch. 337, § 6; Laws, 1987, ch. 355, § 1; Laws, 1998, ch. 306, § 1; Laws, 2012, ch. 323, § 12, eff from and after July 1, 2012.

Amendment Notes —

The 2012 amendment substituted “light wine shall be sold does not contain alcohol in excess of five percent (5%) of the contents thereof, by weight, and that the contents of the vessel or container in which beer shall be sold does not contain alcohol in excess of eight percent (8%) of the contents thereof, by weight” for “such commodity or commodities shall be sold does not contain alcohol in excess of five percent (5%) of the contents thereof, by weight” in the first sentence.

Cross References —

Alcoholic beverages defined, see §67-1-5.

Regulation of sale and manufacture of light wines and beer generally, see §67-3-1 et seq.

§ 27-71-511. Violations; penalty.

Any person who shall violate any provision of this article, or any rule or regulation promulgated by the commissioner under its authority, shall be guilty of a misdemeanor, and, on conviction thereof, shall be punished by a fine of not more than five hundred dollars ($500.00), or by imprisonment in the county jail for not more than six (6) months, or by both such fine and imprisonment, in the discretion of the court. Any person convicted of violating any of the provisions of this article, or any rules or regulations promulgated by the commissioner under authority of this article, shall forfeit his permit, and shall not thereafter be permitted to engage in any business taxable under the provisions of this article, or of Article 3 of this chapter.

HISTORY: Codes, 1942, § 10235; Laws, 1934, ch. 128.

Cross References —

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

Chapter 73. Tax Refunds

§ 27-73-1. Taxes erroneously paid refunded.

  1. If any person, firm or corporation has paid, or shall hereafter pay to the Auditor of Public Accounts or the Commissioner of Insurance, through error or otherwise, whether paid under protest or not, any ad valorem, privilege or excise tax for which the person, firm or corporation was not liable, or if any such taxpayer has paid any tax in excess of the sum properly due and such erroneous payment or overpayment has been paid into the proper treasury, the taxpayer shall be entitled to a refund of the taxes so erroneously paid. Taxes erroneously paid within the meaning of this section shall include double payment, or overpayment, or payment on state, United States, vacant and exempt land, and the purchase price paid for the redemption of lands erroneously sold for taxes.

    Claims for refund under the provisions of this section shall be filed with the Auditor of Public Accounts and shall be supported by proper documents showing the overpayment or erroneous payment for which claim is made. The auditor is hereby authorized and required to make a careful investigation and audit of all such claims and if he shall find that the taxes or monies covered by the claim have been erroneously paid into the treasury of the state, county, drainage or levee districts, he shall distribute the claim against each separate fund in proportion to the amount paid over to such fund in each case, and submit the audited claim with the voucher and evidence upon which the claim is based, to the Attorney General for his approval. The Attorney General shall have plenary power to require the claimant or the officer who collected the tax to furnish any additional documents or information as may in his opinion be necessary or proper to enable him to determine the merits of the claim.

    If the Attorney General shall be of the opinion that the claim is in proper form and complies with the requirements of this section, he shall approve the claim and return it to the Auditor of Public Accounts, who shall thereupon file in his office the audited claim, together with the Attorney General’s approval and all other documents relating to the claim, as a voucher, and issue his warrant on the State Treasurer in favor of the claimant for the amount of purchase money or taxes erroneously paid into the State Treasury. The auditor shall then certify to the clerk of the board of supervisors, the secretary of the drainage district board, or the secretary of the levee board, as the case may be, the amount, if any, found to be due to the claimant by the county, drainage district or levee district. Upon receipt of the certificate, the board of supervisors, or the commissioners of the drainage district or of the levee district, shall cause a warrant to be issued on the treasurer of the county or drainage or levee district, as the case may be, in favor of the claimant for the amount erroneously paid into their respective treasuries.

    If the Attorney General shall disapprove the claim, he shall return it to the Auditor of Public Accounts accompanied by his opinion which shall show the reason for his disapproval, whereupon the auditor shall promptly notify the claimant of the disapproval. A claimant taxpayer being aggrieved at the disapproval may, within six (6) months from the date thereof, file in the chancery court his petition for appeal and review. All petitions for appeal and review shall be filed in the chancery court of the county in which the money for which refund is claimed was originally paid, and shall be accompanied by a bond in the sum of Five Hundred Dollars ($500.00) conditioned to pay all costs which may accrue in the case, which bond shall be approved by the clerk of the court. Upon the approval of the bond, the chancery clerk shall give the Attorney General and the Auditor of Public Accounts notice, as required by law, of the filing of the petition. It shall be the duty of the auditor to promptly transmit to the court in which the appeal is pending a certified copy of the entire record of the claim as shown by the files in his office, which record shall be docketed by the clerk in the cause, and the controversy shall be tried by the court on such record. It shall be the duty of the Attorney General to defend on behalf of the state, and he may request the district attorney, county attorney or attorney for the drainage or levee district, as the case may be, to defend on behalf of the county, drainage or levee district. If the claimant taxpayer shall prevail, judgment shall be entered requiring the payment of the claim in like manner as if it had been duly approved by the Attorney General. If, however, the action of the Attorney General in disapproving the claim shall be affirmed by the court, judgment shall be entered against the appealing taxpayer for the costs of the proceedings.

    Nothing in this section shall be so construed as to authorize the recovery or repayment of any tax heretofore levied and collected by any special road district, drainage district, or separate school district, on account of, or upon the ground that the law authorizing such tax was unconstitutional, whether the unconstitutionality of such tax be based upon the creation or mode of operation of any special road district, drainage district or separate school district. Provided further, that nothing in this section shall be construed as authorizing the refunding of state taxes paid into the State Treasury through error, or otherwise, or satisfying a judgment or decree against the state except through an appropriation therefor by the Legislature.

  2. This section shall not be construed as repealing or modifying Section 27-73-7, or any other law providing for the application for or the certification of a claim for refund, but shall be taken and construed as an additional and supplemental method of refunding taxes erroneously paid.

HISTORY: Codes, 1871, § 1719; 1880, § 537; 1892, § 3831; 1906, §§ 2949, 4346, 4349; Hemingway’s 1917, §§ 5284, 6980, 6983; 1930, § 3276; 1942, § 9979; Laws, 1926, ch. 196; Laws, 1938, ch. 260; Laws, 1944, ch. 127, §§ 1, 2; Laws, 1985, ch. 425, § 7; Laws, 2005, ch. 499, § 30, eff from and after July 1, 2005.

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor,” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section 27-104-6 provides that whenever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Amendment Notes —

The 2005 amendment deleted “State Tax Commission” following “Auditor of Public Accounts” in the first sentence of the first paragraph of (1); substituted “approve the claim” for “approve the same” preceding “he shall approve” in the first sentence of the third paragraph of (1); and made minor stylistic changes throughout.

Cross References —

Municipal tax refunds, see §21-33-79.

Income tax refunds, see §§27-7-313 to27-7-317.

Estate tax refunds, see §27-9-49.

Corporate franchise tax refunds, see §27-13-47.

Redemption of lands sold by mistake, see §27-45-13.

Gasoline and motor fuels tax refunds, see §27-55-45.

Oils tax refunds, see §27-57-33.

Liquified compressed gas tax refunds, see §§27-59-35,27-59-47.

Sales tax refunds, see §27-65-53.

Drainage tax funds, see §51-29-83.

OPINIONS OF THE ATTORNEY GENERAL

There is no authorization under Miss. Code Section 27-73-1 for tax collector to pay interest on refund. Kenwright, Mar. 10, 1993, A.G. Op. #93-0103.

RESEARCH REFERENCES

ALR.

Payment of taxes to prevent interference with business as involuntary so as to permit recovery. 80 A.L.R.2d 1040.

Construction and operation of statutory time limit for filing claim for state tax refund. 14 A.L.R.6th 119.

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation §§ 975, 976.

22 Am. Jur. Pl & Pr Forms (Rev), State and Local Taxation, Forms 71 et seq., 81 et seq., 242, 243, 383, 411 et seq.

17 Am. Jur. Legal Forms 2d, State and Local Taxation, §§ 238:43, 238:44.

CJS.

85 C.J.S., Taxation § 1071 et seq.

JUDICIAL DECISIONS

1. In general.

2. Who entitled to refund.

3. Voluntary payment, or payment under protest.

4. Action to recover refund.

1. In general.

This section only provides a refund mechanism for taxes paid to the Auditor of Public Accounts, the State Tax Commission or the Commissioner of Insurance, and does not provide a refund mechanism for taxes paid to a county tax collector. State v. Loranth & Assocs., Inc., 746 So. 2d 312, 1999 Miss. LEXIS 275 (Miss. 1999).

Title 27, Chapter 7, and particularly §11-13-11, provide a sufficiently plain, speedy, and efficient remedy to satisfy the Tax Injunction Act; this section is analogous to a general statute of limitations which gives way to a specific statute, so that this section in no way interferes with or prevents recovery under income tax refund statutes. Todd v. Johnson, 718 F. Supp. 1305, 1989 U.S. Dist. LEXIS 9982 (S.D. Miss. 1989).

Attorney General, in examining into merits of claim against state and determining whether it is meritorious or legal claim, exercises discretion. Selig v. Price, 167 Miss. 612, 142 So. 504, 1932 Miss. LEXIS 204 (Miss. 1932).

Auditor of public accounts is without authority to audit and allow claim for privilege taxes erroneously paid without approval of attorney general. National Life & Acci. Ins. Co. v. State, 159 Miss. 513, 132 So. 549, 1931 Miss. LEXIS 72 (Miss. 1931).

Claim for privilege taxes erroneously collected, not being subject to allowance by auditor of public accounts, will not support action against state. National Life & Acci. Ins. Co. v. State, 159 Miss. 513, 132 So. 549, 1931 Miss. LEXIS 72 (Miss. 1931).

This section [Code 1942, § 9979] does not confer judicial power on the auditor and the attorney general, nor does the allowance of money out of the public treasury require a judicial proceeding; The scheme herein provided is an easy method to secure uniformity of practice; but the treasurer or other official may contest the legality of the claim in a judicial proceeding. Pearl River County v. Lacey Lumber Co., 124 Miss. 85, 86 So. 755, 1920 Miss. LEXIS 499 (Miss. 1920).

The limitations for a refund of the price of land to which the state did not have title does not begin to run until the land commissioner cancels the patent and presents the claim to the auditor. Wilson v. Naylor, 116 Miss. 573, 77 So. 606, 1917 Miss. LEXIS 346 (Miss. 1917).

2. Who entitled to refund.

Taxes paid on assessment of surface of land by owner who resided thereon and who had executed oil and gas lease reserving his mineral rights did not cover tax on separately assessed royalty interests in producing property so as to entitle him to refund of tax paid on assessment of royalty interest. State v. Cummings, 206 Miss. 630, 40 So. 2d 587, 1949 Miss. LEXIS 288 (Miss. 1949).

State legislature in enacting Laws of 1944, chs. 10 and 11, appropriating various sums to take care of the refund of income and other taxes erroneously paid to the state tax commission, including claims “based on the renegotiation of war contracts,” is presumed to have known that the holders of war contracts were required when filing their state income tax returns to report as income all compensation received from the federal government, subject to the right of the government subsequently to require the renegotiation of the contract as to price and to demand a refund of such portion of the profits reported as income which were found to be excessive. State ex rel. Rice v. Mississippi Institute of Aeronautics, 198 Miss. 288, 22 So. 2d 372, 1945 Miss. LEXIS 195 (Miss. 1945).

Facts rendering payment of state income taxes an overpayment or an erroneous payment within the meaning of this section [Code 1942, § 9979] (Laws, 1944, ch. 127) need not exist at the time the income tax return was made, in respect to renegotiation of war contract with federal government as to price under federal statute, whereby contractor was required to refund to federal government a certain sum as excess profits upon which contractor had previously paid state income tax and to which the contractor was entitled to a refund under Laws of 1944, ch. 11, inasmuch as the subsequent renegotiation of the contract as to price related back so as to render the income tax on the amount refunded to the federal government an overpayment, since the state tax commission received the tax subject to the right of the federal government to require refund of such portion of the total compensation paid under the contract. State ex rel. Rice v. Mississippi Institute of Aeronautics, 198 Miss. 288, 22 So. 2d 372, 1945 Miss. LEXIS 195 (Miss. 1945).

In suit by war contractor to recover overpayment of state income tax paid on sum subsequently refunded to the federal government as excess profits, where contractor’s claim for refund was duly audited and allowed by the state tax commission but disallowed by the attorney general, presumption arose, in absence of proof to the contrary, that when the state tax commission audited and approved the refund it had before it the necessary factors to determine whether or not the claim was just. Consequently, the contractor was not precluded from recovering the refund because of failure to show that in the renegotiation proceedings the federal government did not allow the contractor a credit for the state income tax paid on the excess profits refunded where the presumption was not rebutted and no additional information was requested of the contractor by the attorney general, and the supreme court could not go beyond the record and assume that the contractor did receive such credit in the renegotiation proceedings. State ex rel. Rice v. Mississippi Institute of Aeronautics, 198 Miss. 288, 22 So. 2d 372, 1945 Miss. LEXIS 195 (Miss. 1945).

An institute, engaged solely in training pilots for the United States Air Force under contract with federal government, which paid state income tax on amount received under the contract during 1942 but which subsequently refunded a substantial portion thereof to the federal government as excess profits pursuant to renegotiation of the contract as to price, was entitled to a refund of the income tax paid on the amount refunded to the federal government, even though the institute failed to show that in the renegotiation proceedings the federal government did not allow a credit for the state income tax paid on the amount later refunded to the federal government, where the claim for the income refund was duly audited and allowed by the state tax commission but disallowed by the attorney general although the latter failed to request additional information from the institute on the issue whether the federal government allowed a credit for the state income tax paid. State ex rel. Rice v. Mississippi Institute of Aeronautics, 198 Miss. 288, 22 So. 2d 372, 1945 Miss. LEXIS 195 (Miss. 1945).

Party paying taxes improperly assessed against land is entitled to refund, regardless of who owns land when refund is made. Acker v. Spencer, 166 Miss. 684, 148 So. 633, 1933 Miss. LEXIS 395 (Miss. 1933).

Where owners of land borrowed money from holder of trust deed covering land to pay taxes improperly assessed thereon, transferee of trust deed paying subsequently improperly assessed taxes and foreclosing deed held entitled only to refund of taxes paid by him, original owners being entitled to refund of taxes paid by them. Acker v. Spencer, 166 Miss. 684, 148 So. 633, 1933 Miss. LEXIS 395 (Miss. 1933).

The right to receive back the money is an incident to the land, it runs with it, it is transferable by an execution sale of the land, and is attached when the land is so seized. McGehee v. Fitts, 65 Miss. 357, 4 So. 93, 1887 Miss. LEXIS 71 (Miss. 1887).

The state’s vendee of a tax title is entitled to the benefit of the section. Board of Supervisors v. Fitts, 63 Miss. 600, 1886 Miss. LEXIS 147 (Miss. 1886).

3. Voluntary payment, or payment under protest.

A taxpayer electing to invoke the provisions of this section [Code 1942, § 9979] as a means of recovering taxes alleged to have been erroneously collected, need not have paid the taxes under protest, but it is necessary that he shall file a proper application with the auditor in that behalf. Yazoo & M. V. R. Co. v. Conner, 188 Miss. 352, 194 So. 915, 1940 Miss. LEXIS 32 (Miss. 1940).

The fact that this statute, in amending a former enactment, provided for the refund of taxes, whether paid under protest or not “and only on proper application of [the] claimant” did not change the fact that this remedy is merely an additional method to that afforded by Code 1930, 253 (Code 1942, § 2932), and such changes in the statute did not serve to make it mandatory for the taxpayer to first present his claim to the auditor and the attorney general. Yazoo & M. V. R. Co. v. Conner, 188 Miss. 352, 194 So. 915, 1940 Miss. LEXIS 32 (Miss. 1940).

Where bank voluntarily paid taxes and did not avail itself of statutory remedies to cure alleged errors, receiver of bank held not entitled to mandamus to compel attorney general to approve refund. Selig v. Price, 167 Miss. 612, 142 So. 504, 1932 Miss. LEXIS 204 (Miss. 1932).

Taxes, when voluntarily paid, become property of state and county, though erroneously assessed, subject to discretion of legislative body in making appropriations for refund and attorney general in approving claim therefor. Selig v. Price, 167 Miss. 612, 142 So. 504, 1932 Miss. LEXIS 204 (Miss. 1932).

However, protest at time of paying taxes was necessary to enable party to recover taxes erroneously paid, where payment was made prior to the enactment of the provision making protest unnecessary to the right of refund. Mississippi C. R. Co. v. Hattiesburg, 163 Miss. 311, 141 So. 897, 1932 Miss. LEXIS 44 (Miss. 1932).

Statute authorizing refund of taxes erroneously paid, whether paid under protest or not, contemplated prospective operation. Mississippi C. R. Co. v. Hattiesburg, 163 Miss. 311, 141 So. 897, 1932 Miss. LEXIS 44 (Miss. 1932).

Statute authorizing refund of taxes erroneously paid, whether paid under protest, or not, creates right, and not mere remedy. Mississippi C. R. Co. v. Hattiesburg, 163 Miss. 311, 141 So. 897, 1932 Miss. LEXIS 44 (Miss. 1932).

License fees voluntarily paid for privilege of seining or netting fish, and paid into special county fund could not be recovered. Schmittler v. Sunflower County, 156 Miss. 227, 125 So. 534, 1930 Miss. LEXIS 136 (Miss. 1930).

A petition for a refund of a privilege tax need not allege that the tax was paid under protest. Riley v. Ammon, 143 Miss. 861, 108 So. 296, 1926 Miss. LEXIS 329 (Miss. 1926).

4. Action to recover refund.

Taxpayers who failed to appeal a Mississippi Tax Commission assessment within 30 days were barred by the doctrines of res judicata and collateral estoppel from seeking relief more than two years later under Miss. Code Ann. §27-73-1; even if such relief were allowed, it was time barred under Miss. Code Ann. §27-73-5 where the facts showed that four years and nine months had passed between the date of assessment and the date suit was filed. Davis v. AG, 935 So. 2d 856, 2006 Miss. LEXIS 244 (Miss. 2006).

Action by gasoline distributor to recover refund of gasoline tax is subject to one year statute of limitations under §27-55-19, not to 3 year statute of limitations under §§27-55-45,27-73-1. Triangle Refineries, Inc. v. Mabus, 467 So. 2d 650, 1985 Miss. LEXIS 1956 (Miss. 1985).

Laws, 1944, ch. 127, giving taxpayer right to sue the state for taxes illegally paid, gives right to sue for refund of taxes illegally paid before, as well as after, its passage. State v. Cummings, 206 Miss. 630, 40 So. 2d 587, 1949 Miss. LEXIS 288 (Miss. 1949).

Where liability insurer paid tax on gross premium receipts received during two successive six months’ periods under Code 1942, § 9537, and during a subsequent six months’ period returned unearned premiums in excess of the premium receipts during that same period, insurer was entitled to recover the tax paid on the unearned premiums returned to the policyholders, where claim therefor was disallowed by the attorney general. Barnett v. United States Casualty Co., 197 Miss. 873, 21 So. 2d 5, 1945 Miss. LEXIS 318 (Miss. 1945).

Where unearned premiums returned to policyholders during a six months’ period exceed the gross premium receipts for the same period, insurer is entitled to recover overpayment of the tax imposed by Code 1942, § 9537, if the insurer is unable to obtain relief through the ordinary administrative channels. Barnett v. United States Casualty Co., 197 Miss. 873, 21 So. 2d 5, 1945 Miss. LEXIS 318 (Miss. 1945).

Save as to the particular taxes specially excepted, under this chapter a taxpayer may pay to a tax collector, state or county, any tax demanded, thereby not delaying its payment, and when, upon subsequent development or ascertainment, it is found that as a matter of ultimate liability the tax, or the full amount, so collected is not rightfully retained, and the taxpayer is unable to obtain relief through the ordinary administrative channels, he may maintain suit to recover the overpayment. Barnett v. United States Casualty Co., 197 Miss. 873, 21 So. 2d 5, 1945 Miss. LEXIS 318 (Miss. 1945).

§ 27-73-3. Taxes erroneously paid refunded; taxpayer must prove he bore burden of tax.

  1. In any suit, application or proceedings by any taxpayer for any recovery or refund of privilege, franchise, or other excise tax, which has been paid to any tax collecting officer or commission of the state, any county, or municipality, by any person, firm or corporation or which may have been paid into the state treasury, the person seeking such recovery or refund of such taxes must allege and prove that he alone bore the burden of the tax involved and did not directly or indirectly collect the tax from any other person.
  2. It is the declared purpose of this section to make certain that any such taxes recovered by or refunded to any taxpayer will be recovered by or go only to, as the case may be, the person who has borne the burden of any illegal tax, or any erroneous or mistaken payment or any overpayment of any such privilege, franchise, or other excise tax for which such person, firm or corporation was not liable and, therefore, that the person seeking such a recovery or refund thereof is entitled in justice and good conscience to the relief requested and is, therefore, the real party in interest.
  3. The term “taxpayer”, as used herein, shall include the person, firm or corporation who bore the burden of the said tax and also any person, firm or corporation who transmitted or in whose behalf was transmitted the funds representing the amount of the tax though not bearing the burden of the tax.

HISTORY: Codes, 1942, § 9979.3; Laws, 1956, ch. 423, §§ 1-3.

OPINIONS OF THE ATTORNEY GENERAL

A refund of erroneously paid taxes may be made for taxes that were paid within three years prior to the date the petition seeking such refunds was filed with the board of supervisors. See Section 15-1-49. Fortier, February 23, 1996, A.G. Op. #96-0087.

Where a taxpayer erroneously paid ad valorem taxes on property for which she had timely filed for homestead exemption as a result of a clerical error of the tax assessor in taking the property off the homestead exemption roll, the county and city tax collectors could refund the overpayment of taxes for the year 2000 to the taxpayer if the board of supervisors made the factual finding by order on the minutes that the taxpayer was entitled to homestead exemption and that the tax assessor erroneously removed the property from the homestead exemption rolls. McWilliams, Apr. 12, 2002, A.G. Op. #02-0111.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation §§ 975, 976.

CJS.

85 C.J.S. § 1071 et seq.

JUDICIAL DECISIONS

1. In general.

The statute was not applicable to a refund owed to the United States for a wholesale liquor markup tax imposed under Regulation 25 of the Mississippi Tax Commission on liquor sold to federal military installations located in Mississippi where the U.S. Supreme Court had ruled that the regulation was an unconstitutional state tax upon an instrumentality of the U.S. government. United States v. State Tax Com., 645 F.2d 4, 1981 U.S. App. LEXIS 13429 (5th Cir. Miss.), cert. denied, 454 U.S. 896, 102 S. Ct. 394, 70 L. Ed. 2d 211, 1981 U.S. LEXIS 3947 (U.S. 1981).

§ 27-73-5. Period within which suits may be filed for refunds.

Except as otherwise provided in Sections 27-7-49, 27-13-49 and 27-65-42, all suits by any taxpayer for the recovery of any privilege, income, franchise, or other excise tax, and all applications or proceedings for any refund or credit of these taxes shall be filed or made within three (3) years next after the return was filed, or from the date the assessment of the tax was made, or from the date the tax was paid, as the case may be, whichever is the earlier, and no recovery of taxes under any such suit shall be had and no refund of taxes shall be made unless the suit or application was filed within the period of limitation.

However, as to income taxes the three-year statute of limitations shall be extended to six (6) years in cases where the reported net income of a taxpayer has been reduced by the Internal Revenue Service for any taxable period.

HISTORY: Codes, 1942, § 9979.5; Laws, 1956, ch. 424, § 1; Laws, 2013, ch. 470, § 5, eff from and after Jan. 1, 2013.

Editor’s Notes —

Laws of 2013, ch. 470, § 7, effective July 1, 2013, provides:

“SECTION 7. Nothing in this act shall affect or defeat any refund claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the laws of this state for any tax period and/or tax year beginning before the date on which this act becomes effective, whether such refund claims, assessments, appeals, suits or actions have been begun or filed before the date on which this act becomes effective or are begun or filed thereafter; and the provisions of the tax laws of this state in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of any refund claim, assessment, appeal, suit, right or cause of action for taxes paid, due or accrued under the laws of this state for any tax period and/or tax year beginning before the date on which this act goes into effect, for the collection and enrollment of liens for any taxes due or accrued for any tax period and/or tax year beginning before the date on which this act goes into effect and for the execution of any warrant under such laws for a tax period and/or tax year beginning before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws in regard to any tax period and/or tax year beginning prior to the date on which this act becomes effective.”

Amendment Notes —

The 2013 amendment added the exception at the beginning of the first paragraph; substituted “Internal Revenue Service” for “bureau of internal revenue” in the last paragraph; and made minor stylistic changes.

OPINIONS OF THE ATTORNEY GENERAL

If person’s claim for refund has been barred by passage of three year period described in Section 27-7-313 or 27-73-5, then Section 97 of Mississippi Constitution prohibits legislature from reviving such persons’ right to claim refund. Reynolds/Clark, March 30, 1994, A.G. Op. #94-0182.

JUDICIAL DECISIONS

1. Time barred.

Taxpayers who failed to appeal a Mississippi Tax Commission assessment within 30 days were barred by the doctrines of res judicata and collateral estoppel from seeking relief more than two years later under Miss. Code Ann. §27-73-1; even if such relief were allowed, it was time barred under Miss. Code Ann. §27-73-5 where the facts showed that four years and nine months had passed between the date of assessment and the date suit was filed. Davis v. AG, 935 So. 2d 856, 2006 Miss. LEXIS 244 (Miss. 2006).

§ 27-73-7. Erroneous tax payments refunded.

The tax collector is authorized and empowered to refund any individual, firm or corporation any ad valorem, privilege or excise tax which has been paid or collected through error or otherwise when such person, individual, firm or corporation has paid any such tax in excess of the sum properly due whether paid under protest or not. Taxes erroneously paid within the meaning of this section shall include, but not be limited to, double payment, or overpayment, or payment on state, United States, vacant and exempt land, and the purchase paid for the redemption of lands erroneously sold for taxes.

All refunds under this provision shall be made out of any monies collected by the tax collector from the same source of revenue, or if such source of revenue no longer exists the refund shall come from the general fund collections. The tax collector shall issue a warrant to the claimant and deduct the proper amounts from his next settlement.

HISTORY: Codes, 1942, § 9980; Laws, 1932, ch. 311; Laws, 1985, ch. 425, § 8, eff from and after passage (approved March 26, 1985).

Cross References —

Additional and supplemental method of refunding taxes erroneously paid, see §27-73-1.

OPINIONS OF THE ATTORNEY GENERAL

Where information provided by taxpayer erroneously reflected two separate buildings, and assessor assessed building twice, with result that taxpayer made double payment of tax due, provision applies allowing refund for claims made within applicable statute of limitations; provision is construed to require reimbursement from current year collections allocated, i.e., deducted from next settlement, on pro rata basis among all funds supported via ad valorem tax collections; if any fund no longer exists, pro rata share of such must be made from general fund. Griffith, July 5, 1990, A.G. Op. #90-0653.

Taxes already paid were not in excess of sum properly due nor were they erroneously collected; taxpayer did not meet qualifications for homestead exemptions in years in question and is not entitled to refund of taxes for taxes paid. Batey, August 29, 1990, A.G. Op. #90-0608.

Absent order of the county board of supervisors changing the assessment roll, there is no authority to refund taxes, even though improperly calculated, that have been properly paid according to the relevant assessment roll. Smith, Jan. 8, 1992, A.G. Op. #91-0961.

City tax Collector may refund ad valorem taxes paid which became due after effective date of exemption set forth in directive of Tax Commission. Taylor Sept. 9. 1993, A.G. Op. #93-0599.

Pursuant to Section 27-73-7, the tax collector is authorized to refund to an individual erroneously paid taxes, and that such a refund is to be paid from the monies collected at tax sales, or the general fund. Hicks, September 27, 1995, A.G. Op. #95-0662.

All refunds under Section 27-73-7 shall be made out of any monies collected by the tax collector from the same source of revenue, or if such source of revenue no longer exists, the refund shall come from the general fund collections. The tax collector shall issue a warrant to the claimant and deduct the proper amounts from his next settlement. McKenzie, November 22, 1995, A.G. Op. #95-0776.

Only the assessment roll for 1999 could be amended to show property in question as exempt, so that the taxes for 1999 could be refunded. Reynolds, April 28, 2000, A.G. Op. #2000-0212.

A purchaser at a tax sale that is declared void is entitled to a refund of “the purchase paid for lands erroneously sold for taxes,” even in a situation where the purchaser paid in excess of the taxes due and costs. Myers, July 28, 2000, A.G. Op. #2000-0410.

If a city board of aldermen finds and spreads upon the minutes that the county tax collector has corrected an assessment and has made a refund to a taxpayer, then the city tax collector may refund the overpayment to the taxpayer where there was an overpayment by the taxpayer as a result of an error apparent on the face of the assessment rolls which was carried over to the statement sent to the taxpayer. Bowman, Feb. 22, 2002, A.G. Op. #02-0050.

Where a taxpayer erroneously paid ad valorem taxes on property for which she had timely filed for homestead exemption as a result of a clerical error of the tax assessor in taking the property off the homestead exemption roll, the county and city tax collectors could refund the overpayment of taxes for the year 2000 to the taxpayer if the board of supervisors made the factual finding by order on the minutes that the taxpayer was entitled to homestead exemption and that the tax assessor erroneously removed the property from the homestead exemption rolls. McWilliams, Apr. 12, 2002, A.G. Op. #02-0111.

Under §23-73-7, the purchaser of lands sold at a void tax sale is entitled to receive as a refund an amount equal to the purchase price paid at the tax sale; there is no provision authorizing the payment of interest to such purchaser, except that portion of the purchase price which represented interest due on the taxes due prior to the tax sale. Yancey, Sept. 6, 2002, A.G. Op. #02-0485.

There is no provision for taxes being reimbursable pro rata for fractional parts of a tax year after the property is acquired by a charitable or benevolent organization. Hollimon, Dec. 6, 2002, A.G. Op. #02-0677.

A situation in which a co-tenant out of possession made tax payments to the county for a period of over twenty years following a tax sale since the co-tenant had no knowledge that said property was not in their possession any longer was subject to the requirement that a refund for erroneously paid taxes may only be made for taxes that were paid within three years prior to the date the petition seeking such refunds was filed with the board of supervisors. Griffith, Sept. 12, 2003, A.G. Op. 03-0423.

Where a tax sale of a property was conducted in error by a city, there is no authority for payment of interest by the city to the purchaser for the period of time in which the city held the purchaser’s funds. Kerby, July 1, 2005, A.G. Op. 05-0286.

Reimbursement from current year collections allocated would include a school district, since it is one of the funds supported by ad valorem tax collections. Phillips, Oct. 27, 2006, A.G. Op. 06-0521.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation §§ 975, 976.

22 Am. Jur. Pl & Pr Forms (Rev), State and Local Taxation, Forms 71 et seq., 81 et seq., 411 et seq.

17 Am. Jur. Legal Forms 2d, State and Local Taxation, §§ 238:43, 238:44.

CJS.

85 C.J.S. § 1071 et seq.

JUDICIAL DECISIONS

1. In general.

Corporation sought a refund for property on which it erroneously bid at a tax sale, but the appellate court determined that the trial court properly instructed the jury before the jury returned a verdict in favor of the tax collector; the corporation was required to establish that the tax collector some how mistakenly assigned the corporation as the purchaser of the property, and the jury determined that the evidence did not support such a finding. Fiddle, Inc. v. Shannon, 834 So. 2d 39, 2003 Miss. LEXIS 4 (Miss. 2003).

§ 27-73-9. Payment of federal and state tax refunds due to decedent individual without administration.

In any case where the U. S. Treasury Department or the Mississippi state tax commission determines there exists an overpayment of federal or Mississippi tax of an individual, and the person in whose favor the overpayment is determined is dead at the time such overpayment of tax is to be refunded, and irrespective of whether the deceased had filed a joint and several or separate tax return of any sort, the amount of such overpayment, if not in excess of five hundred dollars ($500.00), may be paid, without the necessity of administration, to the decedent’s surviving spouse, if any, or if the decedent left no surviving spouse, then to decedent’s surviving children; and if decedent left no children and no spouse surviving decedent, then to decedent’s surviving mother; and if decedent left no spouse or children or mother surviving decedent, then to decedent’s surviving father; and if decedent left no spouse or children or parent surviving decedent, then to decedent’s surviving brothers and sisters; and refund of said overpayment directly to said surviving spouse or children or parent or brothers and/or sisters by the United States or the State of Mississippi shall operate as a complete acquittal and discharge to it of liability from any suit, claim or demand of whatsoever nature by any heir, distributee or creditor of the decedent or other person. In the event that, at the time of payment, any one of the above referred to persons shall be a minor, said payment may be made to the minor directly without necessity of guardianship.

HISTORY: Codes, 1942, § 9981.5; Laws, 1964, ch. 296, eff from and after passage (approved April 2, 1964).

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Cross References —

Descent and distribution, generally, see §91-1-1 et seq.

Executors and administrators, see §91-7-1 et seq.

§ 27-73-11. Overpayments by tax collector or chancery clerk refunded.

Where any tax collector or chancery clerk has, or shall hereafter, by mistake or oversight, erroneously pay into the state treasury any moneys on account of ad valorem or privilege taxes, such officer may make application to the auditor for repayment of such taxes, and the auditor and attorney general shall thoroughly investigate such claim, and if found to be due, the attorney general shall so certify to the auditor, who shall draw his warrant in favor of such tax collector or chancery clerk, to be paid out of the same fund in which it was erroneously paid into the state.

HISTORY: Codes, 1906, § 4348; Hemingway’s 1917, § 6982; 1930, § 3278; 1942, § 9982; Laws, 1900, ch. 76 (5); Laws, 1934, ch. 202.

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor,” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section 27-104-6 provides that whenever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

JUDICIAL DECISIONS

1. In general.

This section [Code 1942, § 9982] providing for the refund of money paid into the state treasury by mistake is not violative of the constitution. Taylor v. Guy, 119 Miss. 357, 80 So. 786, 1919 Miss. LEXIS 11 (Miss. 1919).

§ 27-73-13. Withdrawal of consent to, and abatement of, suits for refund of tax on mineral interests, etc.

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

HISTORY: Codes, 1942, § 9982.5; Laws, 1948, ch. 445, §§ 1-3.

JUDICIAL DECISIONS

1. In general.

Laws of 1948, ch. 445, does not divest judgment creditors of right to recover taxes, if such were illegally paid, and of abating appeal. State v. Cummings, 206 Miss. 630, 40 So. 2d 587, 1949 Miss. LEXIS 288 (Miss. 1949).

Chapter 75. Reciprocal Collection of Taxes

§ 27-75-1. Title of chapter.

This chapter shall be called the “Tax Reciprocity Law”.

HISTORY: Codes, 1942, § 9940-01; Laws, 1954, ch. 234, § 1.

Cross References —

Reciprocity with respect to estate tax exemption of nonresident’s intangibles, see §27-9-13.

Insurance premium retaliatory tax law, see §27-15-121 et seq.

Reciprocity agreements with respect to motor vehicle privilege taxes, see §27-19-143.

Reciprocity agreements with respect to interstate commercial carriers motor fuel tax, see §27-61-27.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation, § 752 et seq.

§ 27-75-3. Taxes, defined.

The term “taxes”, as used in this chapter, shall include (1) all taxes of every nature including, without restricting same, all excise, ad valorem, special assessment, licenses, privilege taxes, and fees; (2) any and all penalties and interest or penalties or interest which may be owing upon or arising from any tax which may be owing, and which penalty and interest shall be recoverable as part of the tax with respect to which they are imposed.

HISTORY: Codes, 1942, §§ 9940-07, 9940-12; Laws, 1954, ch. 234, § 7; Laws, 1955, Ex. Sess, ch. 117, § 2.

RESEARCH REFERENCES

CJS.

85 C.J.S. §§ 1174, 1177, 1927, 2217.

§ 27-75-5. Reciprocal right of other states to sue in Mississippi.

Any state or territory of the United States, or any political subdivision thereof, and the District of Columbia, shall have the right to sue in the courts of Mississippi to recover any tax which may be owing to it if the like right is accorded to the State of Mississippi and its political subdivisions by said state, territory or District of Columbia, whether such right is granted by statutory authority or as a matter of comity, and in such action the courts of Mississippi shall recognize and enforce the tax laws of such other state, territory or district.

HISTORY: Codes, 1942, § 9940-02; Laws, 1954, ch. 234, § 2.

Cross References —

Reciprocity with respect to estate tax exemption of nonresident’s intangibles, see §27-9-13.

Reciprocity agreements with respect to motor vehicle privilege taxes, see §27-19-143.

Reciprocity agreements with respect to interstate commercial carriers motor fuel tax, see §27-61-27.

RESEARCH REFERENCES

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation § 752 et seq.

CJS.

85 C.J.S. §§ 1174, 1177, 1927, 2217.

§ 27-75-7. Reciprocal right of other states to enforce judgment.

The foregoing right to sue in the courts of Mississippi to recover said tax shall, without restricting same, include the right to all process and writs to enforce or collect the judgment or decree recovered which are issuable to enforce or collect any other judgment or decree of the courts of Mississippi.

HISTORY: Codes, 1942, § 9940-03; Laws, 1954, ch. 234, § 3.

RESEARCH REFERENCES

CJS.

85 C.J.S. §§ 1174, 1177, 1927, 2217.

§ 27-75-9. Right to sue shall apply to all taxes owing.

The rights granted by Sections 27-75-5 and 27-75-7 shall apply to all taxes owing to such other state or its political subdivision or District of Columbia, as mentioned therein, which may be or become owing to it both before and after the passage of this chapter.

HISTORY: Codes, 1942, § 9940-04; Laws, 1954, ch. 234, § 4.

Cross References —

Definition of “taxes,” see §27-75-3.

RESEARCH REFERENCES

CJS.

85 C.J.S. §§ 1174, 1177, 1927, 2217.

§ 27-75-11. Certificate of foreign state conclusive proof of authority to bring suit.

A certificate of the secretary of state or other comparable officer of the other state, territory or District of Columbia, that a certain official of such state, territory or district has the authority to bring such suit or collect the taxes so to be collected by such action shall be conclusive proof of the authority of such official to bring such a suit.

HISTORY: Codes, 1942, § 9940-05; Laws, 1954, ch. 234, § 5.

RESEARCH REFERENCES

CJS.

85 C.J.S. §§ 1174, 1177, 1927, 2217.

§ 27-75-13. Attorney to bring suits in foreign state to collect taxes.

The Attorney General of the State of Mississippi, or the officer authorized by the law of the State of Mississippi to collect the tax owing to the State of Mississippi, or its political subdivisions, is hereby empowered in his official capacity to bring and prosecute to final judgment or decree suits in the courts of other states or territories of the United States and the District of Columbia in the name of the State of Mississippi, or its political subdivisions, to recover any taxes, as defined in this chapter, and which includes penalties and interest, which are now or may hereafter be owing to the State of Mississippi, or its political subdivisions, and to take such other proceedings as authorized by the laws of the state where the suit is brought to collect or enforce any judgment or decree rendered therein. The officer bringing such suit is authorized to pay any court costs or court fees which may be incurred in such suit and required to be paid by the laws of the state, territory or District of Columbia wherein the action is brought, and such court costs or fees may be paid out of the fund appropriated for the operation of the office of such officer bringing said suit, and any political subdivision of the state may allow or appropriate funds necessary to pay such costs.

HISTORY: Codes, 1942, § 9940-06; Laws, 1954, ch. 234, § 6.

Cross References —

Tax suits by attorney general generally, see §§7-5-51,7-5-55.

Employment of foreign attorneys to collect taxes, see §27-75-15.

RESEARCH REFERENCES

CJS.

85 C.J.S. §§ 1174, 1177, 1927, 2217.

§ 27-75-15. Employment of foreign attorneys to collect taxes.

The Attorney General or the officer authorized by the law of the State of Mississippi to collect any tax owing to the State of Mississippi or its political subdivisions, is hereby authorized to employ attorneys residing in a sister state, district or territory, where suits are instituted to recover taxes due the State of Mississippi, pursuant to this chapter, to aid and assist in the prosecution of any such suit, when it appears to be in the best interest of the State of Mississippi. It is further provided that such attorney fees may, within the discretion of the designated officers, be set on a fixed or contingent fee basis. The fixed fee shall be paid out of the fund appropriated for the operation of the office of such officer bringing suit, and the contingent fee shall be deducted from and paid out of the proceeds of the particular claim, subject, however, to the approval of the Governor as to the employment and amount of such fee in either instance.

HISTORY: Codes, 1942, § 9940-11; Laws, 1955, Ex. ch. 117, § 1.

RESEARCH REFERENCES

CJS.

85 C.J.S. §§ 1174, 1177, 1927, 2217.

§ 27-75-16. Use of out-of-state collection agencies to collect delinquent taxes.

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

HISTORY: Laws, 1988, ch. 349, § 1; Laws, 1998, ch. 414, § 1, eff from and after July 1, 1998.

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Section 27-3-4 also provides that the terms “‘Chairman of the Mississippi State Tax Commission,’ ‘Chairman of the State Tax Commission,’ ‘Chairman of the Tax Commission’ and ‘chairman’ appearing in the laws of this state in connection with the performance of the duties and functions by the Chairman of the Mississippi State Tax Commission, the Chairman of the State Tax Commission or the Chairman of the Tax Commission shall mean the Commissioner of Revenue of the Department of Revenue.”

Cross References —

Inapplicability of the secrecy provision, making it unlawful to divulge tax return information, to this section, see §27-3-73.

Inapplicability to this section of provision prohibiting State Tax Commission from releasing tax reports and returns, see §27-3-73.

Inapplicability to this section of provision prohibiting the release of State income tax and withholding returns and information, see §27-7-83.

Inapplicability to this section of provision prohibiting the release of corporation franchise tax returns and information, see §27-13-57.

Inapplicability to this section of provision prohibiting the release of State sales tax returns and information, see §27-65-81.

Inapplicability to this section of provision prohibiting the release of applications, returns and information with respect to gaming licensing, see §75-76-87.

RESEARCH REFERENCES

ALR.

Validity, construction, and effect of state laws requiring public officials to protect confidentiality of income tax returns or information. 1 A.L.R.4th 959.

Am. Jur.

72 Am. Jur. 2d, State and Local Taxation §§ 771 et seq.

CJS.

85 C.J.S. §§ 1174, 1177, 1927, 2217.

§ 27-75-17. Construction of chapter.

This chapter is a remedial law and shall be liberally construed by the courts of this state.

HISTORY: Codes, 1942, § 9940-08; Laws, 1954, ch. 234, § 8.

RESEARCH REFERENCES

CJS.

85 C.J.S. §§ 1174, 1177, 1927, 2217.

Chapter 77. Appellate Review for Taxpayers Aggrieved by Certain Actions of the Department of Revenue

§ 27-77-1. Definitions.

As used in this chapter:

“Agency” means the commissioner acting directly or through his duly authorized officers, agents, representatives and employees, to perform duties and powers prescribed by the laws of this state to be performed by the Commissioner of Revenue or the Department of Revenue.

“Board of Review” means the Board of Review of the Department of Revenue as appointed by the commissioner under Section 27-77-3, and also means a panel of the Board of Review when an appeal is considered by a panel of the Board of Review instead of the Board of Review en banc.

“Board of Tax Appeals” means the Board of Tax Appeals as created under Section 27-4-1.

“Chairman” means the Chairman of the Board of Tax Appeals.

“Commissioner” means the Commissioner of the Department of Revenue.

“Denial” means the final decision of the staff of the agency to deny the claim, request for waiver or application being considered. In this context, staff of the agency does not include the Board of Review or the Board of Tax Appeals. “Denial” does not mean the act of returning or refusing to consider a claim, request for waiver or application for permit, IFTA license, IRP registration, title or tag by the staff of the agency due to a lack of information and/or documentation unless the return or refusal is in response to a representation by the person who filed the claim, request for waiver or application in issue that information and/or documentation indicated by the staff of the agency to be lacking cannot or will not be provided.

“Designated representative” means an individual who represents a person in an administrative appeal before a hearing officer of the agency, before the Board of Review or before the Board of Tax Appeals.

“Executive director” means the Executive Director of the Board of Tax Appeals.

“IFTA license” means a permit, license or decal which the agency is authorized to issue or revoke under the Interstate Commercial Carriers Motor Fuel Tax Law (Section 27-61-1 et seq.) or the International Fuel Tax Agreement.

“IFTA licensee” means a person holding the IFTA license, applying for an IFTA license or renewing an IFTA license.

“IRP registration” means the registration of a vehicle under the provisions of the International Registration Plan.

“IRP registrant” means a person in whose name a vehicle or vehicles are registered under the provisions of the International Registration Plan.

“IRP credentials” means the cab card and license plate issued by the commissioner or agency in accordance with the International Registration Plan.

“Last known address” when referring to the mailing of a notice of intent to suspend, revoke or to order the surrender and/or seizure of the permit, IFTA license, IRP registration, IRP credentials, tag or title or to the mailing of a denial of the permit, IFTA license, IRP registration, tag or title, means the last mailing address of the person being sent the notice as it appears on the record of the agency in regard to the permit, IFTA license, IRP registration, tag or title in issue. All other references to “last known address” in this chapter mean the official mailing address that the hearing officer, the Board of Review or the executive director has for the addressee in their file on the administrative appeal in which the document or item is being mailed to the addressee. The addressee is presumed to have received any document or item mailed to his official mailing address. The commissioner, by regulation, shall prescribe the procedure for establishing an official mailing address in the administrative appeal process for appeals before an administrative hearing officer or the Board of Review of the Department of Revenue and the procedure for changing that official mailing address. The Board of Tax Appeals, by regulation, shall prescribe the procedure for establishing an official mailing address in the administrative appeal process before that board and the procedure for changing that official mailing address. It is the responsibility of the addressee to make sure that his official mailing address is correct.

“Mail,” “mailed” or “mailing” means placing the document or item referred to in United States mail, postage prepaid, via mail, addressed to the person to whom the document or item is to be sent at the last known address of that person. Where a person is represented in an administrative appeal before a hearing officer, the Board of Review or the Board of Tax Appeals by a designated representative, the terms “mail,” “mailed” or “mailing” when referring to sending a document or item to that person shall also mean placing the document or item referred to in United States mail, via mail, postage prepaid, to the last known address of that person’s designated representative. Mailing to the designated representative of a taxpayer, permittee, IFTA licensee, IRP registrant, tag holder or title interest holder shall constitute mailing and notice to the taxpayer, permittee, IFTA licensee, IRP registrant, tag holder or title interest holder.

“Permit” means a type of license or permit that the agency is authorized to issue, suspend or revoke, such as a sales tax permit, a beer permit, a tobacco permit, a dealer license, or designated agent status, but does not include:

Any type of permit issued under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq. or under the Mississippi Native Wine Law of 1976, Section 67-5-1 et seq.;

An IFTA license; or

An IRP registration, including the IRP credential issued as a result of IRP registration.

“Permittee” means a person holding a permit, applying for a permit or renewing a permit.

“Person” means a natural person, partnership, limited partnership, corporation, limited liability company, estate, trust, association, joint venture, other legal entity or other group or combination acting as a unit, and includes the plural as well as the singular in number. “Person” includes the state, county, municipal, other political subdivision and any agency, institution or instrumentality thereof, but only when used in the context of a taxpayer, permittee, IFTA licensee, IRP registrant, tag holder or title interest holder.

“Refund claim” means a claim made in writing by a taxpayer and received by the agency wherein the taxpayer indicates that he overpaid taxes to the agency and requests a refund of the overpayment and/or a credit against current or future taxes for the overpayment.

“Resident,” when used to describe a taxpayer or petitioner, means a natural person whose residence and place of abode is within the State of Mississippi.

“Tag” means a type of license tag, plate or registration card for a motor vehicle or trailer that the agency is authorized under the Mississippi Motor Vehicle Privilege Tax Law, Section 27-19-1 et seq., or under the Motor Vehicle Dealer Tag Permit Law, Section 27-19-301 et seq., to issue or approve before issuance, but does not include other types of license tags or plates issued by the county tax collectors except for personalized license tags and only to the extent that the agency determines under Section 27-19-48 that a personalized license tag applied for is considered obscene, slandering, insulting or vulgar in ordinary usage or demands the surrender or orders the seizure of the tag where issued in error.

“Tag holder” means the person in whose name a tag is registered or the person applying for a tag.

“Tag penalty” means the penalties imposed under Sections 27-19-63 and 27-51-43 for any delinquency in the payment of motor vehicle privilege tax and ad valorem tax on a motor vehicle which can be waived by the agency for good reason shown. Pursuant to Section 27-51-103, imposition of this ad valorem tag penalty at the maximum rate of twenty-five percent (25%) also results in ineligibility for the credit against motor vehicle ad valorem taxes provided by that statute. Waiver of the twenty-five percent (25%) delinquency penalty by the agency under Section 27-51-43 shall reinstate credit eligibility.

“Tax” means a tax, fee, penalty and/or interest which the agency is required by either general law or by local and private law to administer, assess and collect.

“Taxpayer” means a person who is liable for or paid any tax to the agency.

“Title” means a title to a motor vehicle or manufactured housing issued by the agency under the Mississippi Motor Vehicle Title Law, Section 63-21-1 et seq.

“Title interest holder” shall mean the owner or lienholder in a motor vehicle or manufactured housing as indicated on a title issued by the agency or as indicated on an application to the agency for the issuance of a title.

HISTORY: Laws, 2005, ch. 499, § 1; Laws, 2007, ch. 400, § 2; Laws, 2009, ch. 492, § 113; Laws, 2010, ch. 388, § 8; Laws, 2014, ch. 476, § 15, effective from and after January 1, 2015.

Editor’s Notes —

Laws of 2005, ch. 499, §§ 37 and 38, effective July 1, 2005, provide as follows:

“SECTION 37. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty or the suspension, revocation, surrender, seizure or denial of permit, tag or title or the administrative appeal or judicial appeal thereof where the initial date of said assessment, refund claim, tag penalty, denial, notice of the intent to suspend, notice of the intent to revoke, request for surrender or order for seizure is before July 1, 2005. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to July 1, 2005 are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review of any assessment, refund claim, request for waiver of a tag penalty or the suspension, revocation, surrender, seizure or denial of a permit, tag or title where the initial date of said assessment, refund claim, tag penalty, denial, notice of the intent to suspend, notice of the intent to revoke, request for surrender or order for seizure is before July 1, 2005.

“SECTION 38. Sections 1 through 10 of this act shall be codified as a separate chapter in Title 27, Mississippi Code of 1972.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Laws of 2014, ch. 476, § 19, effective January 1, 2015 provides:

“SECTION 19. Nothing in Sections 15, 16 or 17 of this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty or claim for tax credits or incentives or the administrative appeal or judicial appeal thereof where the initial date of said assessment, refund claim, tag penalty, claim for tax credits or incentives is before the date on which this act becomes effective. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review of any assessment, refund claim, request for waiver of a tag penalty or claim for tax credits or incentives where the initial date of said assessment, refund claim, tag penalty, claim for tax credits or incentives is before the date on which this act becomes effective.”

Sections 15, 16 and 17 of Chapter 476, Laws of 2014, amended the following sections: Sections 27-77-1, 27-77-5 and 27-77-7. For a complete listing of Code sections affected by Chapter 476, Laws of 2014, see Table B, Allocation of Acts, in the Statutory Tables Volume.

Amendment Notes —

The 2007 amendment added (g) and (h) and redesignated former (g) through (t) as present (i) through (v); added (k)(ii); inserted “IFTA license” and “IFTA licensee” everywhere they appear in (e), (i), (j) and (m); and made minor stylistic changes.

The 2009 amendment, effective from and after July 1, 2010, substituted “Commissioner of Revenue or the Department of Revenue” for “Chairman of the State Tax Commission, the Commissioner of Revenue or the State Tax Commission, except as provided in Section 27-3-31 for those matters with respect to which the chairman and associate commissioners of the State Tax Commission act collectively as a commission” at the end of (a); substituted “Department of Revenue” for “State Tax Commission” in (b); rewrote former (c) and (d) and redesignated them as present (c), (d) and (e); redesignated former (e) and (f) as present (f) and (g); added (h), and redesignated former (g) through (v) as present (i) through (x); substituted “Board of Tax Appeals” for “commission” everywhere it appears in (f), (g) and (l); and in (k), substituted “or the executive director” for “or the commission secretary” in the second sentence, rewrote the fourth sentence, and added the next-to-last sentence.

The 2010 amendment, in the third sentence in (f) and near the end of the first sentence in (n), inserted “IRP registration”; added present (k) through (m) and redesignated the remaining subsections accordingly; in (n), inserted “IRP registration, IRP credentials” and “IFTA license, IRP registration”; in (o), twice inserted “IRP registrant”; added (p)(iii) and made a related change; in (r), substituted “IFTA licensee” for “IFTA license” and inserted “IRP registrant”; in (u), inserted “or registration card”; and made a minor stylistic change.

The 2014 amendment, effective January 1, 2015, in (o), deleted “first-class” preceding “United States mail” and inserted “via mail” in the first and second sentences.

Cross References —

Commissioner of the department of revenue, see §§27-3-3,27-3-4.

Board of tax appeals, see §27-4-1 et seq.

Appeal procedure for denial of application or request for permit, IFTA license, tag or title, see §27-77-11.

Appeal procedure for revocation of IFTA license, see §27-77-12.

JUDICIAL DECISIONS

1. Mail.

Allegations contained in the pleadings failed to support a taxpayer’s claim that the Department of Revenue (DOR) violated its due process rights by failing to notify it of the Board of Review hearing because the DOR provided notice reasonably calculated to notify the taxpayer of the hearing and afford it an opportunity to dispute the assessment; the DOR was not required to send notice by certified mail, and the taxpayer’s failure to receive a notice was due to its law firm’s computer system. Enscor, LLC v. Morgan, — So.3d —, 2018 Miss. App. LEXIS 244 (Miss. Ct. App. May 15, 2018).

§ 27-77-3. Board of review created; board may perform duties en banc or in panels; quorum requirement; chairman or presiding officer.

  1. There is hereby created a board of review within the agency to conduct the duties assigned to it in this chapter and any other responsibility as assigned by the commissioner. The board of review shall be composed of qualified employees of the agency appointed to the board by the commissioner. The commissioner shall determine the number of members on the board of review and may increase or decrease this number as needed. The commissioner is authorized to remove and/or replace a member of the board of review with or without cause.
  2. The board of review may perform its duties and responsibilities en banc or in panels of not less than three (3) members. When an appeal or other matter is considered by a panel, only the members on that panel may deliberate and vote on the appeal or matter being considered. The decision of a panel shall be deemed the final decision of the board of review. Nothing in this section shall prevent a member of the board of review from attending and/or participating in a hearing on an appeal being conducted before a panel on which he is not a member.
  3. No business shall be transacted by either the board of review en banc or by a panel of the board of review without the presence of a quorum. Three (3) members shall constitute a quorum for both the board of review and a panel of the board of review.
  4. The commissioner shall designate one (1) member of the board of review to be the chairman of the board of review. The chairman of the board of review shall preside at any meeting or hearing of the board of review en banc and at any meeting or hearing of a panel of the board of review where he is a member of that panel. In case of the absence of the chairman of the board of review at a meeting or hearing of the board of review en banc or in the case of a meeting or hearings of a panel of which he is not a member, the chairman of the board of review shall designate another member of the board of review to preside at the meeting or hearing. If circumstances do not permit such designation prior to the meeting or hearing being convened, the member of the board of review with the most tenure on the board of review shall preside. The presiding officer of a meeting or hearing of the board of review en banc or of a panel of the board of review, shall be responsible for the taking of minutes of such meeting or hearing.

HISTORY: Laws, 2005, ch. 499, § 2, eff from and after July 1, 2005.

§ 27-77-5. Appeals from Department of Revenue actions; appeal must be in writing; notice and hearing; appeal to Board of Tax Appeals from decision of board of review; hearing before Board of Tax Appeals; withdrawal of appeal.

  1. Any taxpayer aggrieved by an assessment of tax by the agency, by the agency’s denial of a refund claim, by the denial of a waiver of tag penalty, or the denial of a claim to tax credits or incentives, and who wishes to contest the action of the agency shall, within sixty (60) days from the date the agency mailed or delivered written notice of the action, file an appeal in writing with the Board of Review requesting a hearing and correction of the contested action specifying in detail the relief requested and any other information that might be required by regulation. Even after an appeal is filed with the Board of Review, the agency retains the authority to change the assessment, the denial of refund claim or the denial of tag penalty being appealed.
  2. Upon receipt of a timely written appeal from a tax assessment, refund claim denial, denial of waiver of a tag penalty, or the denial of a claim to tax credits or incentives, a hearing shall be scheduled before the Board of Review unless it is determined that the relief requested in the written appeal should be granted without a hearing. A notice of the hearing shall be mailed to the taxpayer advising the taxpayer of the date, time and location of the hearing. The taxpayer or his designated representative shall attend the hearing unless a request is made to, and granted by, the Board of Review to allow the taxpayer to submit his position in writing or by electronic transmission in lieu of attendance. Failure of the taxpayer or his designated representative to attend a hearing or to submit his position in writing or by electronic transmission by the date specified by the Board of Review or by the hearing date, if no date was specified, shall constitute a withdrawal of the appeal.
  3. At a hearing before the Board of Review on a tax assessment, denial of refund claim, denial of waiver of a tag penalty, or the denial of a claim to tax credits or incentives, the Board of Review shall try the issues presented, according to law and the facts and within the guidelines established by regulation. The hearing before the Board of Review shall be informal and no official transcript will be made of the hearing. At the earliest practical date after the hearing, the members of the Board of Review that heard the appeal shall make a determination on the matter presented and notify the taxpayer of its findings by mailing a copy of its order to the taxpayer. If the order involves the appeal of a denial of a waiver of tag penalty, a copy of the order shall also be mailed to the tax collector that imposed the penalty. If in the order the Board of Review orders the taxpayer to pay a tax assessment, the taxpayer shall, within sixty (60) days from the date the Board of Review mailed the order, pay the amount ordered to be paid or appeal the order of the Board of Review to the Board of Tax Appeals. After the sixty-day period, if an appeal is not filed by the taxpayer with the Executive Director of the Board of Tax Appeals and the tax determined by the Board of Review is not paid, the agency shall proceed to collect the tax assessment as determined by the Board of Review.
  4. Any taxpayer aggrieved by an order of the Board of Review affirming a tax assessment, the denial of a refund claim, the denial of a waiver of tag penalty, or the denial of a claim to tax credits or incentives, and who wishes to contest the order shall, within sixty (60) days from the date the Board of Review mailed the order being contested, file an appeal to the Board of Tax Appeals.The appeal shall be in writing and shall request a hearing and reversal or modification of the order of the Board of Review, specify in detail the relief requested and contain any other information that might be required by regulation, and be filed with the executive director.At the time of filing his appeal with the executive director, the taxpayer shall also file a copy of his written appeal with the Board of Review.Even after an appeal is filed with the Executive Director of the Board of Tax Appeals, the Board of Review retains the authority to amend and/or correct the order being appealed at any time prior to a decision by the Board of Tax Appeals on the appeal.Failure to timely file a written appeal with the executive director within the sixty-day period shall make the order of the Board of Review final and not subject to further review by the Board of Tax Appeals or a court, other than as to the issue of whether a written appeal from the order of the Board of Review was timely filed with the executive director.If the Board of Review shall not issue an order within six (6) months of a hearing, the taxpayer may treat the failure to issue an order as a denial of the relief requested in the hearing and appeal such deemed denial to the Board of Tax Appeals as provided in this section.A taxpayer’s filing or failure to file an appeal based on this deemed denial shall not prejudice or otherwise jeopardize the taxpayer’s right to file an appeal with the Board of Tax Appeals upon the Board of Review’s issuance of a subsequent order in the manner provided for in this section.
  5. Upon receipt of a written appeal from an order of the Board of Review affirming a tax assessment, refund claim denial, denial of waiver of a tag penalty, or the denial of a claim to tax credits or incentives, the executive director shall schedule a hearing before the Board of Tax Appeals on the appeal.A notice of this hearing shall be mailed to the taxpayer and the agency advising them of the date, time and location of hearing.The taxpayer or his designated representative shall attend the hearing unless a request is made to and granted by the Executive Director of the Board of Tax Appeals to allow the taxpayer to submit his position in writing or by electronic transmission in lieu of attendance.Failure of the taxpayer or his designated representative to attend a hearing or to submit his position in writing or by electronic transmission by the date specified by the executive director or by the hearing date, if no date was specified, shall constitute a withdrawal of the appeal.
    1. At any hearing before the Board of Tax Appeals on an appeal of an order of the Board of Review affirming a tax assessment, refund claim denial, denial of waiver of a tag penalty, or the denial of a claim to tax credits or incentives, two (2) members of the Board of Tax Appeals shall constitute a quorum. At the hearing, the Board of Tax Appeals shall conduct a hearing on all factual and legal issues raised by the taxpayer which address the substantive or procedural propriety of the actions of the Department of Revenue being appealed, according to the law and the facts and pursuant to any procedural guidelines established by regulation.
    2. At a hearing of any action brought under this section, the Board of Tax Appeals shall give no deference to the decision of the Board of Review, but shall give deference to the department’s interpretation and application of the statutes as reflected in duly enacted regulations and other officially adopted publications. The Board of Tax Appeals shall conduct a hearing on all factual and legal issues raised by the taxpayer which address the substantive or procedural propriety of the actions being appealed. The Board of Tax Appeals shall decide all factual and legal questions presented, including those as to legality and the amount of tax or refund due as well as whether and to what extent the imposition of interest and/or penalties is warranted under the facts of the case, and if it finds that the tax assessment, denial of refund claim or other action of the agency in issue is incorrect or invalid, in whole or in part, it shall determine the amount of tax or refund due, including interest and, if applicable, penalty to date, and enter such order or judgment as it deems proper. Interest and penalty included in this determination shall be computed by the Board of Tax Appeals based on the methods for computing penalty and interest as specified by law for the type of tax in issue, and the Board of Tax Appeals shall have the same discretion as the commissioner in determining whether and to what extent such amounts are warranted under the facts of the case. The rules of evidence shall be relaxed at the hearing.
    3. Any appeal to chancery court from an order of the Board of Tax Appeals resulting from this type of hearing shall include a full evidentiary judicial hearing on all factual and legal issues raised by the taxpayer which address the substantive or procedural propriety of the department’s action being appealed. No official transcript shall be made of this hearing before the Board of Tax Appeals.
    4. After reaching a decision on the issues presented, the Board of Tax Appeals shall enter its order setting forth its findings and decision on the appeal. A copy of the order of the Board of Tax Appeals shall be mailed to the taxpayer and the agency. If the order involves an appeal of a denial of a waiver of tag penalty, a copy of the order shall also be mailed to the tax collector that imposed the penalty.
    5. If the Board of Tax Appeals shall not issue an order within nine (9) months of a hearing, the taxpayer may treat the failure to issue an order as a denial of the relief requested in the hearing and appeal such deemed denial to the chancery court as provided in Section 27-77-7. A taxpayer’s filing or failure to file an appeal based on this deemed denial shall not prejudice or otherwise jeopardize the taxpayer’s right to file an appeal with the chancery court upon the Board of Tax Appeals’ issuance of a subsequent order in the manner provided for in Section 27-77-7.
  6. If in its order the Board of Tax Appeals orders a taxpayer to pay a tax assessment, the taxpayer shall, within sixty (60) days from the date the Board of Tax Appeals mailed the order, pay the amount ordered to be paid or properly appeal the order of the Board of Tax Appeals to chancery court as provided in Section 27-77-7. After the sixty-day period, if the tax determined by the Board of Tax Appeals to be due is not paid and an appeal from the Board of Tax Appeals order has not been properly filed, the agency shall proceed to collect the tax assessment as affirmed by the Board of Tax Appeals. If in its order the Board of Tax Appeals determines that the taxpayer has overpaid his taxes and an appeal from the Board of Tax Appeals order has not been properly filed in chancery court, the agency shall, within sixty (60) days from the date the Board of Tax Appeals mailed its order, refund or credit to the taxpayer, as provided by law, the amount of overpayment as determined and set out in the order.
  7. At any time after the filing of an appeal to the Board of Review or from the Board of Review to the Board of Tax Appeals under this section, an appeal can be withdrawn. Such a withdrawal of an appeal may be made voluntarily by the taxpayer or may occur involuntarily as a result of the taxpayer failing to appear at a scheduled hearing, failing to make a written submission or electronic transmission in lieu of attendance at a hearing by the date specified or by the hearing date, if no date was specified, or by any other act or failure that the Board of Review or the Board of Tax Appeals determines represents a failure on the part of the taxpayer to prosecute his appeal. Any voluntary withdrawal shall be in writing or by electronic transmission and sent by the taxpayer or his designated representative to the chairman of the Board of Review, if the appeal being withdrawn is to the Board of Review, or to the executive director, if the appeal being withdrawn is to the Board of Tax Appeals. If the withdrawal of appeal is involuntary, the administrative appeal body from whom the appeal is being withdrawn shall note on its minutes the involuntary withdrawal of the appeal and the basis for the withdrawal. Once an appeal is withdrawn, whether voluntary or involuntary, the action from which the appeal was taken, whether a tax assessment, a denial of refund claim, a denial of waiver of tax penalty, or the denial of a claim to tax credits or incentives, or an order of the Board of Review, shall become final and not subject to further review by the Board of Review, the Board of Tax Appeals or a court, other than as to the issue of whether a taxpayer’s actions or inactions constituted a failure on the part of the taxpayer to prosecute his appeal. The agency shall then proceed in accordance with law based on such final action.
  8. Nothing in this section shall bar a taxpayer from timely applying to the commissioner as otherwise provided by law for a tax refund or for a revision in tax.
  9. Any appeal or other filing with the Board of Review or Board of Tax Appeals pursuant to this section shall be considered timely if it is hand delivered during the regular office hours of the recipient by the due date of such filing, or if it is mailed, postmarked or shipped by such due date. Any appeal or other filing to the Board of Review or Board of Tax Appeals pursuant to this section shall also be considered timely if electronically transmitted via electronic mail, electronic filing or facsimile by midnight of the due date for such filing. The timeliness of such electronic filing shall be determined in all instances based on the local time zone of the recipient. If the due date for any appeal or other filing with the Board of Review or Board of Tax Appeals should fall on a Saturday, Sunday, official state holiday, or other day on which the Department of Revenue or Board of Tax Appeals is closed, the due date for the filing shall be the next business day in which the Department of Revenue or Board of Tax Appeals is open.

HISTORY: Laws, 2005, ch. 499, § 3; Laws, 2009, ch. 492, § 114; Laws, 2014, ch. 476, § 16, effective from and after January 1, 2015.

Editor’s Notes —

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Laws of 2014, ch. 476, § 19, effective January 1, 2015, provides:

“SECTION 19. Nothing in Sections 15, 16 or 17 of this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty or claim for tax credits or incentives or the administrative appeal or judicial appeal thereof where the initial date of said assessment, refund claim, tag penalty, claim for tax credits or incentives is before the date on which this act becomes effective. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review of any assessment, refund claim, request for waiver of a tag penalty or claim for tax credits or incentives where the initial date of said assessment, refund claim, tag penalty, claim for tax credits or incentives is before the date on which this act becomes effective.”

Sections 15, 16 and 17 of Chapter 476, Laws of 2014, amended the following sections: Sections 27-77-1, 27-77-5 and 27-77-7. For a complete listing of Code sections affected by Chapter 476, Laws of 2014, see Table B, Allocation of Acts, in the Statutory Tables Volume.

Amendment Notes —

The 2009 amendment, effective from and after July 1, 2010, rewrote the section.

The 2014 amendment (ch. 476), effective January 1, 2015, added (6)(b), (6)(e), and (10); inserted “or the denial of a claim to tax credits or incentives” following “tag penalty” throughout; inserted “the agency mailed or delivered written notice” in the first sentence of (1); substituted “the Board of Review mailed” for “of” in (3) and for “written notice of” in (4); deleted “of the Board of Review” preceding “being contested, file an appeal” near the end of the first sentence and added the last two sentences in (4); substituted “conduct a hearing on all factual and legal issues raised by the taxpayer which address the substantive or procedural propriety of the actions of the Department of Revenue being appealed” for “try the issues presented” and inserted “procedural” in the second sentence of (6)(a); substituted “all factual and legal issues raised by the taxpayer which address the substantive or procedural propriety of the department’s action being appealed” for “the issues presented” in (6)(c); substituted “the Board of Tax Appeals mailed” for “of” in the first sentence and inserted “within sixty (60) days from the date the Board of Tax Appeals mailed its order” in the last sentence of (7); and inserted “other than as to the issue of whether a taxpayer’s actions or in actions constituted a failure on the part of the taxpayer to prosecute his appeal” at the end of the second to last sentence in (8).

Cross References —

Board of Tax Appeals to have jurisdiction over all administrative appeals to the board from decisions of the review board and administrative hearing officers of the Department of Revenue under this section, see §27-4-3.

RESEARCH REFERENCES

Am. Jur.

68 Am. Jur. 2d, Sale and Use Taxes §§ 266 et seq.

CJS.

84 C.J.S. §§ 708, 786, 826-836, 841-847, 854-858.

85 C.J.S. §§ 1911-1916, 2197-2198.

JUDICIAL DECISIONS

1. In general.

2. Injunctive relief.

3. Applicability of doctrine of res judicata.

4. Legal malpractice.

5. Appeal untimely.

1. In general.

Allegations contained in the pleadings failed to support a taxpayer’s claim that the Department of Revenue (DOR) violated its due process rights by failing to notify it of the Board of Review hearing because the DOR provided notice reasonably calculated to notify the taxpayer of the hearing and afford it an opportunity to dispute the assessment; the DOR was not required to send notice by certified mail, and the taxpayer’s failure to receive a notice was due to its law firm’s computer system. Enscor, LLC v. Morgan, — So.3d —, 2018 Miss. App. LEXIS 244 (Miss. Ct. App. May 15, 2018).

Chancery court properly dismissed a taxpayer’s action against the Mississippi Department of Revenue (DOR) because the taxpayer failed to produce sufficient evidence to survive the DOR’s motion for summary judgment; the taxpayer failed to demonstrate the existence of a genuine issue of material fact that its due-process rights were violated. Enscor, LLC v. Morgan, — So.3d —, 2018 Miss. App. LEXIS 244 (Miss. Ct. App. May 15, 2018).

Circuit court erred in denying relief to a seller in its action to collect the sales taxes that it paid because the buyer agreed to the pay the sales tax that was accessed to the seller, the liability of the purchaser was for the amount of the sales tax imposed on the seller, and the trial court erred as a matter of law in relitigating that issue. Nortrax S., Inc. v. Thornhill Forestry Serv., 204 So.3d 837, 2016 Miss. App. LEXIS 75 (Miss. Ct. App.), cert. denied, 205 So.3d 1081, 2016 Miss. LEXIS 492 (Miss. 2016).

In an action by a taxpayer against the chairman of the state tax commission and the personal representative of a deceased former chairman thereof to recover sales taxes paid to the state as a result of two additional assessments, the trial court properly sustained the deceased former chairman’s personal representative’s demurrer in view of ample statutory provisions for the payment of judgments in favor of taxpayers. N. & W. Industries, Inc. v. McKeigney, 230 Miss. 566, 93 So. 2d 481, 1957 Miss. LEXIS 398 (Miss. 1957).

Mere irregularities in the assessment will not avail to support the recovery back of alleged illegally exacted taxes. Anderson Bros. Corp. v. Stone, 227 Miss. 26, 85 So. 2d 767, 1956 Miss. LEXIS 653 (Miss. 1956).

Where the owner of a number of vending machines leased them to a military post exchange under a rental contract arrangement whereby the merchandise was the property of the exchange until sold, the sales were made by the exchange, and the owner was to account for the sales receipts to the exchange and receive a percentage thereof for service and rental, the owner was not liable for sales taxes and was entitled to recover back taxes illegally exacted, since under the terms of the contract the sales were made by the post exchange. Stevens Enterprises, Inc. v. Stone, 226 Miss. 806, 85 So. 2d 461, 1956 Miss. LEXIS 466 (Miss. 1956).

Where under a concessionaire contract between the owner of vending machines and a military post exchange, the owner retained control of the machines, paying a percentage of gross sales to the exchange, and where the owner retained all daily sales and remitted to the post exchange its share, the merchandise remaining the property of the owner of the machines until sold, the sales were those of the owner of the machines, and he was not entitled to recover back sales taxes as illegally exacted. Stevens Enterprises, Inc. v. Stone, 226 Miss. 806, 85 So. 2d 461, 1956 Miss. LEXIS 466 (Miss. 1956).

Taxes improperly collected from the taxpayer may be recovered whether payment is made before warrant is issued or by means of a warrant, upon the following conditions: (1) the taxes must have been improperly charged and the taxpayer required to pay the same; (2) the plaintiff must allege and prove that he alone bore the burden of the tax sued for, and he did not directly or indirectly collect the tax from his customers; and (3) the suit must be filed within three years from the time the return was filed or from the time the assessment was made; and it is not necessary that taxpayer protest against the payment of the tax or make any demand to have the same refunded in order to maintain the suit. Stevens Enterprises, Inc. v. Stone, 226 Miss. 806, 85 So. 2d 461, 1956 Miss. LEXIS 466 (Miss. 1956).

Where taxpayer is entitled to recover illegally collected sales tax, he is entitled to interest from and after the date suit was filed. Stevens Enterprises, Inc. v. Stone, 226 Miss. 806, 85 So. 2d 461, 1956 Miss. LEXIS 466 (Miss. 1956).

Taxpayer’s right to sue state tax commission for refund under this section [Code 1942, §§ 10123, 10124] was merged in final judgment against him in certiorari proceedings in circuit court brought to test his liability for sales tax assessment, which judgment was affirmed by the supreme court and certiorari denied in the supreme court of the United States, and thereafter paid by the taxpayer. Viator v. Stone, 203 Miss. 109, 33 So. 2d 310, 1948 Miss. LEXIS 235 (Miss. 1948).

The new and special jurisdiction created by this section [Code 1942, §§ 10123, 10124] vests in the circuit court of the county wherein the taxpayer resides or is located exclusive jurisdiction to determine issues arising between a sales taxpayer and the state tax commission. Viator v. Stone, 201 Miss. 487, 29 So. 2d 274, 1947 Miss. LEXIS 409 (Miss. 1947).

One purpose of this provision [Code 1942, §§ 10123, 10124] was to induce prompt payment to the state tax commissioner, and another purpose was to give the taxpayer so paying the right to sue for recovery of the tax, without the sacrifice, on his part, of any of his rights because he had yielded to the threatening provisions of the law inducing such payments. Independent Linen Service Co. v. Stone, 192 Miss. 832, 6 So. 2d 110, 1942 Miss. LEXIS 16 (Miss. 1942).

2. Injunctive relief.

Chancery court erred in finding a taxpayer had an adequate remedy at law because the taxpayer properly alleged an inadequate remedy at law, and no adequate remedy at law was available to review the involuntary withdrawal of its appeal; the 2010 version of subsection (8) precluded the taxpayer from appealing the tax assessment and deprived the Mississippi Board of Tax Appeals from jurisdiction over the appeal. Enscor, LLC v. Morgan, — So.3d —, 2018 Miss. App. LEXIS 244 (Miss. Ct. App. May 15, 2018).

This section [Code 1942 §§ 10123, 10124] does not contemplate mere appeal on the records as by certiorari but inescapably implies an original action in which the entire merits of the case may be heard and the liability of the taxpayer adjudged and computed in the light of his determined status, and the remedy at law is therefore clear, adequate and complete, and therefore a taxpayer was not entitled to enjoin the collection of an additional privilege tax assessed at a hearing by the state tax commission. Stone v. Kerr, 194 Miss. 646, 10 So. 2d 845, 1942 Miss. LEXIS 166 (Miss. 1942).

If the statutory provision in a sales tax statute to the effect that no injunction should be awarded by any court or judge to restrain the collection of the taxes imposed by the act or to restrain the enforcement of the act violated the constitutional provision prescribing the jurisdiction of the chancery court, as to which no opinion was rendered, such fact would have no effect on the remainder of the act which would remain in full force and effect. Viator v. State Tax Com., 193 Miss. 266, 5 So. 2d 487, 1942 Miss. LEXIS 78 (Miss.), cert. denied, 316 U.S. 643, 62 S. Ct. 1036, 86 L. Ed. 1728, 1942 U.S. LEXIS 732 (U.S. 1942).

3. Applicability of doctrine of res judicata.

Taxpayers who failed to appeal a Mississippi Tax Commission assessment within 30 days were barred by the doctrines of res judicata and collateral estoppel from seeking relief more than two years later under Miss. Code Ann. §27-73-1; even if such relief were allowed, it was time barred under Miss. Code Ann. §27-73-5 where the facts showed that four years and nine months had passed between the date of assessment and the date suit was filed. Davis v. AG, 935 So. 2d 856, 2006 Miss. LEXIS 244 (Miss. 2006).

Until a protesting taxpayer had had the merits of his case considered in a suit to recover the taxes allegedly improperly collected, prior remedies attempted did not constitute res adjudicata. Viator v. Stone, 203 Miss. 109, 33 So. 2d 310, 1948 Miss. LEXIS 235 (Miss. 1948).

Prior proceedings, involving sales tax assessment by the commission, appeal by certiorari therefrom, issuance of execution to collect the tax by the commission and the suing out of an injunction to prevent the collection of such tax, were not proceedings on the merits such as to bar the taxpayer from bringing suit to recover under this section [Code 1942, §§ 10123, 10124]. Viator v. Stone, 203 Miss. 109, 33 So. 2d 310, 1948 Miss. LEXIS 235 (Miss. 1948).

The doctrine of res judicata does not apply in an action brought under this section [Code 1942, §§ 10123, 10124] to recover taxes allegedly charged improperly except to a judgment by the appropriate circuit court determining the matter on its merits. Viator v. Stone, 201 Miss. 487, 29 So. 2d 274, 1947 Miss. LEXIS 409 (Miss. 1947).

4. Legal malpractice.

Legal malpractice claim based on representation before the Mississippi State Tax Commission was not time barred because, pursuant to the discovery rule, a one-sentence notification of a partial loss/partial win at an intermediate stage of an ongoing administrative appeal did not provide sufficient notice of possible malpractice. Donovan v. Burwell, 199 So.3d 725, 2016 Miss. App. LEXIS 10 (Miss. Ct. App.), cert. denied, 203 So.3d 596, 2016 Miss. LEXIS 389 (Miss. 2016).

5. Appeal untimely.

Taxpayer’s contest of a Mississippi Department of Revenue assessment was properly dismissed because a reviewing trial court did not have jurisdiction, as the taxpayer did not exhaust administrative remedies since (1) the taxpayer did not timely seek review after an audit assessment was mailed to the taxpayer, and (2) the record did not support the taxpayer’s claim that the taxpayer did not have notice of appellate rights. Rucker v. Miss. Dep't of Revenue, — So.3d —, 2019 Miss. App. LEXIS 115 (Miss. Ct. App. Mar. 26, 2019).

§ 27-77-7. Judicial review of Board of Tax Appeals’ findings and order; petition; surety bond; payment under protest in lieu of bond; payment of uncontested tax by taxpayer; payment of uncontested overpayment by agency; issuance of summons; trial; appeals of chancery court order to Supreme Court.

  1. The findings and order of the Board of Tax Appeals entered under Section 27-77-5 shall be final unless the agency or the taxpayer shall, within sixty (60) days from the date the Board of Tax Appeals mailed the order, file a petition in the chancery court appealing the order. If the petition under this subsection is filed by the taxpayer, the petition shall be filed against the Department of Revenue as respondent. If the petition under this subsection is filed by the agency, the petition shall be filed against the taxpayer as respondent. The petition shall contain a concise statement of the facts as contended by the petitioner, identify the order from which the appeal is being taken and set out the type of relief sought. If in the action, the taxpayer is seeking a refund or credit for an alleged overpayment of any tax other than individual or corporate income tax or franchise tax, the taxpayer shall allege in the petition or in his answer, where the appeal is filed by the agency, that he alone bore the burden of the tax sought to be refunded or credited and did not directly or indirectly collect the tax from anyone else; however, this requirement shall not apply in any case involving a claim for incentives based on payroll withholding or other incentives, rebates or other economic benefits the computation of which is based, in whole or in part, upon taxes withheld or paid. The respondent to the petition has thirty (30) days from the date of service of the petition to file a cross-appeal.
  2. A petition under subsection (1) of this section shall be filed in the chancery court of the county or judicial district in which the taxpayer has a place of business or in the Chancery Court of the First Judicial District of Hinds County, Mississippi; however, a resident taxpayer may file the petition in the chancery court of the county or judicial district in which he is a resident. If both the agency and the taxpayer file a petition under subsection (1) of this section, the appeals shall be consolidated and the chancery court where the taxpayer filed his petition shall have jurisdiction over the consolidated appeal.
  3. Unless otherwise ordered by the chancery court upon motion by the agency, no taxpayer appealing an order of the Board of Tax Appeals under this section shall be required to post security or a bond, or otherwise pay to the agency, under protest or otherwise, any contested taxes, interest, penalties or other amounts. After a petition or cross-appeal is filed by a taxpayer under this section, if the agency believes that its ability to obtain payment from the taxpayer of the taxes, penalties and interest in issue is jeopardized by its inability to proceed with collection due to the filing of the appeal or cross-appeal by the taxpayer or if the agency believes that the appeal or cross-appeal is being brought to delay payment of the taxes, penalties or interest in issue, the agency may move the chancery court to require the taxpayer to post a bond or other adequate security for the payment of any judgment of the court. Upon consideration of such motion, after notice and hearing, the chancellor shall determine whether a bond or other security is needed to protect the interest of the state in regard to the timely payment of the taxes, penalties and interest in issue. If the chancellor determines that a bond or other security is necessary to protect the interest of the state, the chancellor shall provide the taxpayer sixty (60) days from the date that he enters an order on the motion to post with the clerk of the court the bond or other security that the chancellor determines is needed to protect the state’s interest. To avoid the accruing of additional penalty and interest while an appeal is pending, a taxpayer appealing an order of the Board of Tax Appeals affirming a tax assessment may, prior to the filing of the petition, pay to the agency, under protest, the amount ordered by the Board of Tax Appeals to be paid and seek a refund of such taxes, plus interest thereon, in the appeal. The taxpayer shall pay to the agency any tax included in the assessment which he is not contesting. If the petition initiating the appeal is filed by the taxpayer, the payment of the uncontested tax shall be made prior to the expiration of the sixty-day time period for filing a petition under subsection (1) of this section or the commissioner may institute collection proceedings for such uncontested amount. If the petition initiating the appeal is filed by the agency, the payment of the uncontested tax shall be made prior to the expiration of the sixty-day time period for the filing of the petition. Failure of the taxpayer to timely pay the uncontested tax shall not bar the taxpayer from obtaining a reduction, abatement and/or refund of any contested tax in the appeal and shall not result in the taxpayer’s appeal or cross-appeal being dismissed or delayed or judgment being entered granting the agency the relief it requested.
  4. In an action under this section resulting from an order of the Board of Tax Appeals involving a refund claim denial, the agency shall refund or credit to the taxpayer, as provided by law, the amount of any overpayment included in the refund claim which the agency does not contest. If the petition initiating the appeal is filed by the agency, the uncontested overpayment shall be paid or credited to the taxpayer prior to the expiration of the sixty-day time period for filing a petition under subsection (1) of this section. If the petition initiating the appeal is filed by the taxpayer, such uncontested overpayment shall be paid or credited to the taxpayer prior to the expiration of the thirty-day time period for the filing of an answer or other response to the petition as provided in subsection (5) of this section. Failure of the agency to timely pay or credit the uncontested overpayment to the taxpayer shall bar the agency from obtaining an affirmation, in whole or in part, of the refund claim denial in issue until the payment or claim is made, but shall not result in the agency’s appeal or cross-appeal being dismissed or judgment being entered granting the taxpayer the relief he requested.
  5. Upon the filing of the petition under subsection (1) of this section, the clerk of the court shall issue a summons to the respondent requiring the respondent to answer or otherwise respond to the petition within thirty (30) days of service. Where the agency is the respondent, the summons shall be served on the agency by personal service on the commissioner as the chief executive officer of the agency. The chancery court in which a petition under subsection (1) of this section is properly filed shall have jurisdiction to hear and determine the cause or issues joined as in other cases. In any petition, cross-appeal or answer in which the taxpayer is seeking a refund or credit for an alleged overpayment of any tax other than individual or corporate income tax or franchise tax the taxpayer shall prove by a preponderance of the evidence that he alone bore the burden of the tax sought to be refunded or credited and did not directly or indirectly collect the tax from anyone else; however, this requirement shall not apply in any case involving a claim for incentives based on withholding taxes or other incentives, rebates or other economic benefits the computation of which is based, in whole or in part, upon taxes withheld or paid. At trial of any action brought under this section, the chancery court shall give no deference to the decision of the Board of Tax Appeals, the Board of Review or the Department of Revenue, but shall give deference to the department’s interpretation and application of the statutes as reflected in duly enacted regulations and other officially adopted publications. The chancery court shall try the case de novo and conduct a full evidentiary judicial hearing on all factual and legal issues raised by the taxpayer which address the substantive or procedural propriety of the actions of the Department of Revenue being appealed. The chancery court is expressly prohibited from trying any action filed pursuant to this section using the more limited standard of review specified for appeals in Section 27-77-13 of this chapter. Based on the evidence presented at trial, the chancery court shall determine whether the party bringing the appeal has proven by a preponderance of the evidence or a higher standard if required by the issues raised, that he is entitled to any or all of the relief he has requested. The chancery court shall decide all factual and legal questions presented, including those as to legality and the amount of tax, refund, tax credit or tax incentive due as well as whether and to what extent the imposition of interest and/or penalties are warranted under the facts of the case, and if it finds that the tax assessment, denial of the claim for a tax refund, tax credit or tax incentive or other action of the agency in issue is incorrect or invalid, in whole or in part, it shall determine the amount of tax or refund due, including interest and, if applicable, penalty to date, and enter such order or judgment as it deems proper. Interest and penalty included in this determination shall be computed by the court based on the methods for computing penalty and interest as specified by law for the type of tax in issue, and the court shall have the same discretion as the commissioner in determining whether and to what extent such amounts are warranted under the facts of the case. When the chancery court determines that an overpayment exists, the determination as to whether such overpayment shall be refunded to the taxpayer or credited against the taxpayer’s future taxes shall be made by the chancery court based on the method for handling overpayments as specified by the law for the type of tax in issue. Either the agency or the taxpayer, or both, shall have the right to appeal from the order of the chancery court to the Supreme Court as in other cases. If an appeal is taken from the order of the chancery court, any bond or other security required to be posted by order of the chancery court shall continue to remain in place until a final decision is rendered in the case.

HISTORY: Laws, 2005, ch. 499, § 4; Laws, 2009, ch. 492, § 115; Laws, 2014, ch. 476, § 17, effective from and after January 1, 2015.

Editor’s Notes —

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Laws of 2014, ch. 476, § 19, effective January 1, 2015, provides:

“SECTION 19. Nothing in Sections 15, 16 or 17 of this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty or claim for tax credits or incentives or the administrative appeal or judicial appeal thereof where the initial date of said assessment, refund claim, tag penalty, claim for tax credits or incentives is before the date on which this act becomes effective. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review of any assessment, refund claim, request for waiver of a tag penalty or claim for tax credits or incentives where the initial date of said assessment, refund claim, tag penalty, claim for tax credits or incentives is before the date on which this act becomes effective.”

Sections 15, 16 and 17 of Chapter 476, Laws of 2014, amended the following sections: Sections 27-77-1, 27-77-5 and 27-77-7. For a complete listing of Code sections affected by Chapter 476, Laws of 2014, see Table B, Allocation of Acts, in the Statutory Tables Volume.

Amendment Notes —

The 2009 amendment, effective from and after July 1, 2010, rewrote the section.

The 2014 amendment, effective January 1, 2015, rewrote the section.

Cross References —

Department of Revenue generally, see §27-3-1 et seq.

Board of Tax Appeals, see §27-4-1 et seq.

JUDICIAL DECISIONS

1. Burden of proof.

2. Tax appeal.

1. Burden of proof.

Chancery court properly limited its analysis to determining whether a taxpayer had proven that it was entitled to reversal of the Mississippi State Tax Commission’s decision for any of the prescribed legal bases for reversing an agency decision; under the statute, the chancery court must hold a judicial hearing to determine whether the taxpayer challenging the Commission decision can prove entitlement to any or all of the relief requested by a preponderance of the evidence. Equifax, Inc. v. Miss. Dep't of Revenue, 125 So.3d 36, 2013 Miss. LEXIS 346 (Miss. 2013), cert. denied, 573 U.S. 946, 134 S. Ct. 2872, 189 L. Ed. 2d 833, 2014 U.S. LEXIS 4578 (U.S. 2014).

Instruction to “try the case de novo” is misdirected because the statute provides a judicial forum to try anew (or for the first time) the legal issues raised by the taxpayer in chancery court. Its limited purpose is only to examine whether the Mississippi State Tax Commission’s decision was supported by substantial evidence, was not arbitrary and capricious, was within the Commission’s power to make, and did not violate the taxpayer’s statutory or constitutional rights. Equifax, Inc. v. Miss. Dep't of Revenue, 125 So.3d 36, 2013 Miss. LEXIS 346 (Miss. 2013), cert. denied, 573 U.S. 946, 134 S. Ct. 2872, 189 L. Ed. 2d 833, 2014 U.S. LEXIS 4578 (U.S. 2014).

Court of appeals erred by reversing a judgment on standard-of-review and burden-of-proof grounds because it improperly construed the statute as imposing a de-novo standard of review; in a taxpayer’s suit in chancery court appealing a final judgment of the Mississippi State Tax Commission, as in all other judicial proceedings, the party petitioning the court for relief bears the burden of proving its claims by a preponderance of the evidence or a higher standard, if required by the issues raised. Equifax, Inc. v. Miss. Dep't of Revenue, 125 So.3d 36, 2013 Miss. LEXIS 346 (Miss. 2013), cert. denied, 573 U.S. 946, 134 S. Ct. 2872, 189 L. Ed. 2d 833, 2014 U.S. LEXIS 4578 (U.S. 2014).

Court of appeals erred by reversing a judgment requiring a taxpayer to prove that the Mississippi State Tax Commission’s decision was unsupported by substantial evidence, arbitrary and capricious, beyond its power, or in violation of a statutory or constitutional right of the taxpayer because the chancery court applied the proper standard of review and burden of proof; the statute places the burden on the taxpayer challenging a Commission decision to prove its entitlement to relief. Equifax, Inc. v. Miss. Dep't of Revenue, 125 So.3d 36, 2013 Miss. LEXIS 346 (Miss. 2013), cert. denied, 573 U.S. 946, 134 S. Ct. 2872, 189 L. Ed. 2d 833, 2014 U.S. LEXIS 4578 (U.S. 2014).

2. Tax appeal.

Taxpayer’s contest of a Mississippi Department of Revenue assessment was properly dismissed because a reviewing trial court did not have jurisdiction, as the taxpayer did not exhaust administrative remedies since (1) the taxpayer did not timely seek review after an audit assessment was mailed to the taxpayer, and (2) the record did not support the taxpayer’s claim that the taxpayer did not have notice of appellate rights. Rucker v. Miss. Dep't of Revenue, — So.3d —, 2019 Miss. App. LEXIS 115 (Miss. Ct. App. Mar. 26, 2019).

Chancery court erred in finding a taxpayer had an adequate remedy at law because the taxpayer properly alleged an inadequate remedy at law, and no adequate remedy at law was available to review the involuntary withdrawal of its appeal; the 2010 version of subsection (8) precluded the taxpayer from appealing the tax assessment and deprived the Mississippi Board of Tax Appeals from jurisdiction over the appeal. Enscor, LLC v. Morgan, — So.3d —, 2018 Miss. App. LEXIS 244 (Miss. Ct. App. May 15, 2018).

Chancery court properly dismissed a taxpayer’s appeal for failure to post a bond or pay her taxes because the taxpayer admitted that she neither posted a bond nor paid her assessed taxes under protest, and that requirement had to be fulfilled for the chancery court to have appellate jurisdiction; while the Legislature eliminated the bond or payment requirement, the saving clause in Section 19 of Chapter 476, Laws of 2014 (HB 799), left the taxpayer subject to the pre-amendment version of the statute. Robinson v. Morgan, 214 So.3d 188, 2017 Miss. LEXIS 76 (Miss. 2017).

Chancery court properly dismissed a taxpayer’s appeal for failure to post a bond or pay her taxes because the taxpayer admitted that she neither posted a bond nor paid her assessed taxes under protest, and that requirement had to be fulfilled for the chancery court to have appellate jurisdiction; while the Legislature eliminated the bond or payment requirement, the saving clause in Section 19 of Chapter 476, Laws of 2014 (HB 799), left the taxpayer subject to the pre-amendment version of the statute. Robinson v. Morgan, 214 So.3d 188, 2017 Miss. LEXIS 76 (Miss. 2017).

Chancellor properly dismissed taxpayers’ petition because the chancery court lacked appellate jurisdiction over the taxpayers’ appeal from the Mississippi Board of Tax Appeals in that the taxpayers failed to comply with the statutory requirements by either paying their taxes under protest before appealing, or by posting a surety bond with their petition. Southside, Inc. v. Miss. Dep't of Revenue, 158 So.3d 277, 2014 Miss. LEXIS 570 (Miss. 2014).

In a taxation dispute, a chancellor erred by vacating a decision from the Mississippi Department of Revenue (MDOR) that an airplane dealership had to pay a use tax, which was the same as the sales-tax rate, where substantial documentary evidence supported the conclusions that the dealership had been using for charters the airplanes that it was trying to sell. This determination was outside of the chancery court’s appellate purview, which was limited to deciding if the MDOR’s decision was supported by substantial evidence or was arbitrary and capricious. Miss. Dep't of Revenue v. Johnny Reb Aviation, LLC, 167 So.3d 1266, 2014 Miss. App. LEXIS 579 (Miss. Ct. App. 2014), cert. denied, 168 So.3d 962, 2015 Miss. LEXIS 356 (Miss. 2015).

Chancery court had the authority to rule on the motion for summary judgment filed by the Mississippi Department of Revenue because whether a corporation’s “deferred revenue” account was subject to franchise tax was a question of law, and nothing in the statute prohibits the chancery court from granting summary judgment when no genuine disputes of material fact exist. Fishbelt Feeds, Inc. v. Miss. Dep't of Revenue, 158 So.3d 984, 2014 Miss. LEXIS 390 (Miss. 2014).

Chancery court properly exercised jurisdiction over a corporation’s appeal of a tax assessment because the surety bond the corporation filed satisfied the statutory requirements; the bond would have been enforceable against the surety because it clearly bound the Mississippi Department of Revenue and conditioned the obligation to pay on the fact the corporation appealed the judgment of the Board of Tax Appeals. Miss. Dep't of Revenue v. Isle of Capri Casinos, Inc., 131 So.3d 1192, 2014 Miss. LEXIS 104 (Miss. 2014).

§ 27-77-9. Suspension, surrender, seizure or revocation of permit, tag or title; notice of intent; written request for show cause hearing; board of review or hearing officer to conduct hearing; order; appeal to Board of Tax Appeals; notice and hearing; withdrawal of appeal.

  1. If the agency determines that there is a basis for suspension, surrender, seizure or revocation of a permit, tag or title issued or approved by the agency, the agency shall give the permittee, tag holder, title interest holder in the permit, tag or title, written notice of its intent to suspend, revoke or to order the surrender and/or seizure of the permit, tag or title. The notice of intent shall be mailed or hand delivered to the permittee, tag holder or title interest holder involved, shall set forth the facts and conduct that provide the basis for the intended action and shall advise the permittee, tag holder or title interest holder involved that he has thirty (30) days from the date the agency mailed or delivered the notice of the action to file with the board of review a written request for a hearing on the intended action. If the permittee, tag holder or title interest holder involved fails to file a written request with the board of review for a hearing on the intended action within the thirty-day period, the intended action shall automatically go into effect on the thirty-first day after the date of the notice of intent without any further action by the agency. The agency retains jurisdiction to reinstate, reduce or remove a suspension and/or return the permit, tag or title suspended, revoked, surrendered or seized under this provision.
  2. Upon receipt of a timely filed written request for a hearing on the intended suspension, surrender, seizure or revocation of the permit, tag or title in issue, the person filing the request shall be advised of the date, time and location of a show cause hearing that will be held a minimum of thirty (30) days from the date of the notice. In the case of a request for hearing involving an intended action regarding a title, the notice of hearing shall also be mailed to any other title interest holders in the motor vehicle or manufactured housing in issue. At the hearing, the person requesting the hearing shall show cause why the proposed action should not be taken. The show cause hearing shall be informal and the rules of evidence shall be relaxed. The hearing shall be conducted by the board of review or by a single hearing officer selected by the chairman of the board of review from a pool of qualified individuals designated by the commissioner to serve as administrative hearing officers. The person that requested the hearing or his designated representative shall attend the hearing unless a request is made to, and granted by, the board of review or the designated hearing officer to allow the person to submit his position in writing or by electronic transmission in lieu of attending the hearing. Failure of the person requesting the hearing or his designated representative to attend a hearing or submit his position in writing or by electronic transmission in lieu of attendance by the date specified by the board of review or designated hearing officer or by the hearing date, if no date is specified, shall constitute an involuntary withdrawal of the appeal. As soon as practical after the show cause hearing, the hearing officer or the members of the board of review that conducted the hearing shall make a determination as to whether the intended action or any other action should be taken in regard to the permit, tag or title in issue. The hearing officer or board of review shall enter an order based on this determination and a copy of this order shall be mailed to the permittee, tag holder or title interest holder involved notifying same of the decision and the action taken.
  3. The order of the hearing officer or the board of review in regard to a show cause hearing shall be final unless, within thirty (30) days from the date the hearing officer or board of review mailed the order, the permittee, tag holder or title interest holder appeals the order to the Board of Tax Appeals. The appeal shall be in writing and request a hearing and reversal or modification of the order of the hearing officer or board of review, specify in detail the relief requested, contain any other information that might be required by regulation and be filed with the executive director. The person filing the appeal with the executive director shall also file a copy of his written appeal with the board of review. Even after an appeal is filed with the executive director, the board of review or hearing officer who entered the order appealed retains the authority to amend and/or correct this order at any time prior to a decision by the Board of Tax Appeals on the appeal. Failure to timely file a written appeal with the executive director within the thirty-day period shall make the order of the hearing officer or the board of review being appealed final and not subject to further review by the Board of Tax Appeals or a court other than as to the issue of whether a written appeal from the order of the hearing officer or board of review was timely filed with the executive director.
  4. Upon receipt of a written appeal from an order of a hearing officer or the board of review regarding a show cause hearing on a permit, tag or title, the executive director shall schedule a hearing before the Board of Tax Appeals on this appeal. A notice of the hearing shall be mailed to the person who filed the appeal and the agency to advise them of the date, time and location of hearing. In the case of an appeal from a show cause hearing on a title, the notice of hearing shall also be mailed to any other title interest holders in the motor vehicle or manufactured housing in issue. The person who filed the appeal or his designated representative shall attend the hearing. Failure of this person or his designated representative to attend a hearing shall constitute an involuntary withdrawal of the appeal.
  5. At any hearing before the Board of Tax Appeals on an appeal of an order regarding a show cause hearing on a permit, tag or title, two (2) members of the Board of Tax Appeals shall constitute a quorum. At the hearing the Board of Tax Appeals shall try the issues presented according to law and the facts and pursuant to any guidelines established by regulation. The rules of evidence shall be relaxed at the hearing and the hearing shall be taken down by a court reporter. After reaching a decision on the issues presented, the Board of Tax Appeals shall enter an order setting forth its findings and decision on the appeal. A copy of the order of the Board of Tax Appeals shall be mailed to the person who filed the appeal and the agency to notify them of the findings and decision of the Board of Tax Appeals. In the case of an appeal involving a title, a copy of the order of the Board of Tax Appeals shall also be mailed to any other title interest holder in the motor vehicle or manufactured housing in issue.
  6. At any time after the filing of an appeal with the board of review under this section, an appeal may be withdrawn. A withdrawal of an appeal can be made voluntarily by the person appealing or may occur involuntarily as the result of his failure to appear at a scheduled hearing, or by any other act or failure that the hearing officer or the board of review determines represents a failure on the part of that person to prosecute his appeal. A voluntary withdrawal shall be in writing or by electronic transmission and sent from the person appealing or his designated representative to the chairman of the board of review or to the hearing officer designated to hear the matter. If the withdrawal of appeal is involuntary, the board of review or the hearing officer designated to hear the matter shall note on its minutes or by order the involuntary withdrawal of the appeal and the basis for the withdrawal. Once an appeal to the board of review under subsection (1) of this section is withdrawn, whether voluntary or involuntary, the intended suspension, surrender, seizure or revocation from which the appeal was taken shall become final and not subject to further review by the Board of Tax Appeals or a court. The agency shall then proceed in accordance with law based on such final action.
  7. At any time after the filing of an appeal with the Board of Tax Appeals under this section, the appeal may be withdrawn. A withdrawal of an appeal can be made voluntarily by the person appealing or may occur involuntarily as the result of the failure to appear at a scheduled hearing, or by any other act or failure that the Board of Tax Appeals determines to represent a failure on the part of that person to prosecute his appeal. A voluntary withdrawal shall be in writing or by electronic transmission and sent from the person appealing or his designated representative to the executive director. If the withdrawal of the appeal is involuntary, the Board of Tax Appeals shall note on its minutes the involuntary withdrawal of the appeal and the basis for the withdrawal. Once an appeal is withdrawn under this section, whether voluntary or involuntary, the order from the show cause hearing from which the appeal was taken shall become final and not subject to further review by the Board of Tax Appeals or a court. The agency shall then proceed in accordance with law based on the final order.
  8. Any appeal or other filing with the board of review or Board of Tax Appeals pursuant to this section shall be considered timely if it is hand delivered during the regular office hours of the recipient by the due date of such filing, or if it is mailed, postmarked or shipped by such due date. Any appeal or other filing with the board of review or Board of Tax Appeals pursuant to this section shall also be considered timely if electronically transmitted via electronic mail, electronic filing or facsimile by midnight of the due date for such filing. The timeliness of such electronic filing shall be determined in all instances based on the local time zone of the recipient. If the due date for any appeal or other filing with the board of review or Board of Tax Appeals should fall on a Saturday, Sunday or official state holiday, or other day on which the Department of Revenue or Board of Tax Appeals is closed, the due date for the filing shall be the next business day in which the Department of Revenue or Board of Tax Appeals is open.

HISTORY: Laws, 2005, ch. 499, § 5; Laws, 2009, ch. 492, § 116; Laws, 2016, ch. 323, § 1, eff from and after July 1, 2016.

Editor’s Notes —

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Laws of 2016, ch. 323, § 2, effective July 1, 2016, provides:

“SECTION 2. Nothing in this act shall affect or defeat any notice of intent of suspension, surrender, seizure or revocation of a permit, tag or title or the administrative appeal or judicial appeal thereof where the initial date of the notice of intent of suspension, surrender, seizure or revocation of a permit, tag or title is before the date on which this act becomes effective. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review of any notice of intent of suspension, surrender, seizure or revocation of a permit, tag or title where the initial date of said notice is before the date on which this act becomes effective.”

Amendment Notes —

The 2009 amendment, effective from and after July 1, 2010, rewrote the section.

The 2016 amendment substituted “the date the agency mailed or delivered the notice of the action to file” for “the date of the notice to file” in the second sentence of (1); substituted “the date the hearing officer or board of review mailed the order” for “the date of the order” in the first sentence of (3); and added (8).

Cross References —

Department of revenue generally, see §27-3-1 et seq.

Board of Tax Appeals to have jurisdiction over all administrative appeals to the board from decisions of the review board and administrative hearing officers of the Department of Revenue under this section, see §27-4-3.

Review of board of tax appeals’ orders pursuant to Section27-77-9,27-77-11 or27-77-12 by Chancery Court, see §27-77-13.

§ 27-77-11. Denial of application or request for permit, IFTA license, IRP registration, tag or title; notice of denial; appeal to board of review; jurisdiction of agency to reverse appealed denial; notice and hearing; order; appeal to Board of Tax Appeals; notice and hearing; authority of board of review to amend and/or correct appealed order prior to decision by Board of Tax Appeals; withdrawal of appeal.

  1. If the agency determines that an application or request for a permit, IFTA license, IRP registration, tag or title issued or approved by the agency should be denied, the agency shall give the applicant for the permit, IFTA license, IRP registration, tag or title written notice of the denial by mailing or hand delivering the notice to the applicant. In regard to the denial of an application for title, the designated agent who took the application and any other alleged title interest holders as appearing on the application shall also be mailed or hand delivered a copy of the agency’s denial of the title application. If the applicant, or in the case of the denial of a title application, any title interest holder appearing on the title application, is aggrieved by the denial and wishes to contest the denial, he shall, within thirty (30) days from the date of the written notice of the denial, file an appeal in writing with the board of review requesting a hearing on the denial that specified in detail the relief requested and contains any other information required by regulation. Failure to timely file a written appeal with the board of review within this thirty-day period shall make final the agency’s denial of the permit, IFTA license, IRP registration, tag or title in issue and not subject to further review by the board of review, the Board of Tax Appeals or a court except as to the issue of whether a written appeal to the board of review was timely filed. Even if an appeal to the board of review is filed under this section, the agency retains jurisdiction to reverse its denial and issue or approve the permit, IFTA license, IRP registration, tax or title involved in the appeal.
  2. Upon receipt of a written appeal by the board of review from a denial of a permit, IFTA license, IRP registration, tag or title, a hearing shall be scheduled before the board of review unless it is determined that the relief requested in the written appeal should be granted without a hearing. A notice of the hearing shall be mailed to the person appealing advising him of the date, time and location of hearing. If the appeal involves the denial of a title, the notice of hearing shall also be mailed to all other title interest holders in the motor vehicle or manufactured housing in issue, including both those that appear on a current title and those that appear on the application that was denied. The notice may contain a statement as to the basis for the denial of the permit, IFTA license, IRP registration, tag or title. The person appealing or his designated representative shall attend the hearing unless a request is made to and granted by the board of review to allow him to submit his position in writing or by electronic transmission in lieu of attendance. Failure of the person appealing, or his designated representative, to attend a hearing or to submit his position in writing or by electronic transmission in lieu of attendance by the date specified by the board of review or by the hearing date, if no date is specified, shall constitute a withdrawal of the appeal.
  3. At a hearing before the board of review on a denial of a permit, IFTA license, IRP registration, tag or title, the board of review shall try the issues presented, according to law and the facts and within the guidelines established by regulation. The hearing before the board of review shall be informal and no official transcript shall be made of the hearing. At the earliest practical date after the hearing, the members of the board of review that heard the appeal shall make a determination of the matter presented and notify the person appealing of its findings by mailing a copy of its order to that person. In the case of a hearing involving the denial of a title, the order shall also be mailed to all other title interest holders in the motor vehicle or manufactured housing in issue, including those that appear on a current title and those that appear on the application that was denied.
  4. The order of the board of review involving the denial of a permit, IFTA license, IRP registration, tag or title shall be final unless within thirty (30) days from the date of the order, the applicant appeals the order to the Board of Tax Appeals. In the case of an order of the board of review involving a review of the denial of a title, any title interest holder in the motor vehicle or manufactured housing in issue may appeal the order to the Board of Tax Appeals. The appeal shall be in writing, request a hearing and reversal or modification of the order of the board of review, specify in detail the relief requested, contain any other information that is required by regulation and be filed with the executive director with a copy sent to the board of review. Failure to timely file a written appeal with the executive director within the thirty-day period will make the order of the board of review being appealed final and not subject to further review by the Board of Tax Appeals or a court other than as to the issue of whether a written appeal from the order of the board of review was timely filed with the executive director. Even if an appeal to the Board of Tax Appeals is filed under this section, the board of review retains the authority to amend and/or correct its order being appealed prior to a decision by the Board of Tax Appeals on the appeal.
  5. Upon receipt of a written appeal from an order of the board of review involving the denial of a permit, IFTA license, IRP registration, tag or title, the executive director shall schedule a hearing before the Board of Tax Appeals on the appeal. A notice of the hearing shall be mailed to the person who filed the appeal and the agency to advise them of the date, time and location of hearing. In the case of an appeal from an order of the board of review involving the denial of a title, the notice of hearing shall also be mailed to all title interest holders in the motor vehicle or manufactured housing in issue. The person who filed the appeal or his designated representative shall attend the hearing. Failure of this person or his designated representative to attend a hearing shall constitute an involuntary withdrawal of the appeal.
  6. At any hearing before the Board of Tax Appeals on an appeal of an order from the board of review involving the denial of a permit, IFTA license, IRP registration, tag or title, two (2) members of the Board of Tax Appeals shall constitute a quorum. At the hearing, the Board of Tax Appeals shall try the issues presented according to law and the facts and pursuant to any guidelines established by regulation. The rules of evidence shall be relaxed at the hearing and the hearing shall be taken down by a court reporter. After reaching a decision on the issues presented, the Board of Tax Appeals shall enter its order setting forth its findings and decision on the appeal. A copy of the order of the Board of Tax Appeals shall be mailed to the person who filed the appeal and the agency with the Board of Tax Appeals to notify them of the findings and decision of the Board of Tax Appeals. In the case of an appeal involving a title, a copy of the order of the Board of Tax Appeals shall also be mailed to all title interest holders in the motor vehicle or manufactured housing in issue.
  7. At any time after the filing of an appeal with the board of review, or from the board of review to the Board of Tax Appeals under this chapter, an appeal can be withdrawn. A withdrawal of an appeal may be made voluntarily by the person who filed the appeal or may occur involuntarily by the person failing to appear at a scheduled hearing, by failing to make a written submission or electronic transmission to the board of review in lieu of attendance by the date specified by the board or by the hearing date, if no date was specified, or by any other act or failure that the board of review or the Board of Tax Appeals determines represents a failure on the part of this person to prosecute his appeal. Any voluntary withdrawal shall be in writing or by electronic transmission and sent by the person appealing or his designated representative to the chairman of the board of review, if the appeal being withdrawn is to the board of review, or to the executive director, if the appeal being withdrawn is to the Board of Tax Appeals. If the withdrawal of appeal is involuntary, the administrative appeal body from whom the appeal is being withdrawn shall note on its minutes the involuntary withdrawal of the appeal and the basis for the withdrawal. Once an appeal is withdrawn, whether voluntary or involuntary, the action from which the appeal was taken, whether the original denial or the order of the board of review, shall become final and not subject to further review by the board of review, the Board of Tax Appeals or a court. The agency shall then proceed in accordance with law based on such final action.

HISTORY: Laws, 2005, ch. 499, § 6; Laws, 2007, ch. 400, § 3; Laws, 2009, ch. 492, § 117; Laws, 2010, ch. 388, § 9, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2007 amendment inserted “IFTA license” everywhere it appears.

The 2009 amendment, effective from and after July 1, 2010, substituted “Board of Tax Appeals” for “commission” everywhere it appears in (1) and (5) and in the first, second and fourth sentences of (4); substituted “executive director” for “commission secretary” everywhere it appears; added the last sentence of (1); inserted “by the board of review” in the first sentence of (2); in (4), added “with a copy sent to the board of review” at the end of the third sentence, and added the last sentence; in (5), inserted “and the agency” in the second sentence and “an involuntary” near the end of the last sentence; inserted “and the agency” in the next-to-last sentence of (6); and made minor stylistic changes.

The 2010 amendment, throughout (1) through (6), inserted “IRP registration”; and in the second sentence in (6), substituted “Board of Tax Appeals” for “commission.”

Cross References —

Department of Revenue generally, see §27-3-1 et seq.

Board of Tax Appeals to have jurisdiction over all administrative appeals to the board from decisions of the review board and administrative hearing officers of the Department of Revenue under this section, see §27-4-3.

Appeal procedure for revocation of IFTA license, see §27-77-12.

Review of Board of Tax Appeals’ orders pursuant to Section27-77-9,27-77-11 or27-77-12 by Chancery Court, see §27-77-13.

§ 27-77-12. Revocation or suspension of IFTA license or IRP registration; notice of intent to revoke or suspend; surrender or seizure of IRP credentials for revoked or suspended registration; written request for show cause hearing; withdrawal of request for hearing; appeal of order of hearing officer; withdrawal of appeal.

  1. If the agency determines that there is a basis for revocation or suspension of an IFTA license or IRP registration, the agency shall give the IFTA licensee holding the IFTA license or the IRP registrant holding the IRP registration written notice of its intent to revoke or suspend his IFTA license or IRP registration. The notice of intent shall be mailed or hand delivered to the IFTA licensee or IRP registrant and shall set forth the facts and conduct that provide the basis for the intended revocation or suspension and shall advise the IFTA licensee or IRP registrant that he has thirty (30) days from the date of the notice to file with the board of review a written request for a hearing on the intended revocation or suspension. If the IFTA licensee or IRP registrant fails to file a written request with the board of review for a hearing on the intended revocation or suspension within the thirty-day period, the IFTA license or IRP registration shall be automatically revoked or suspended as set out in the notice of intent to revoke or suspend on the thirty-first day after the date of the notice without any further action by the agency. The agency retains jurisdiction to reinstate an IFTA license or IRP registration after revocation. Failure of the IFTA licensee or IRP registrant to timely file a written request for a hearing on the intended revocation will bar further review of the revocation or suspension by any court.
  2. If an IRP registration is revoked or suspended, the IRP registrant shall surrender to the agency all IRP credentials for his IRP registration, and if not surrendered, his IRP credentials are subject to seizure and/or removal from the IRP registrant and/or from the vehicle or vehicles.
  3. Upon receipt by the board of review of a timely filed written request for a hearing on the intended revocation or suspension of the IFTA license or IRP registration, the IFTA licensee or IRP registrant filing the request shall be advised of the date, time and location of a show cause hearing that will be held a minimum of thirty (30) days from the date of the notice. At the hearing, the IFTA licensee or IRP registrant shall show cause why his IFTA license or IRP registration should not be revoked. The show cause hearing shall be informal and the rules of evidence shall be relaxed. The hearing shall be conducted by the board of review or by a single hearing officer selected by the chairman of the board of review from a pool of qualified individuals designated by the commissioner to serve as administrative hearing officers. The IFTA licensee, IRP registrant or his designated representative shall attend the hearing unless a request is made to, and granted by, the board of review or the designated hearing officer to allow the IFTA licensee or IRP registrant to submit his position in writing or by electronic transmission in lieu of attending the hearing. Failure of the IFTA licensee or IRP registrant or his designated representative to attend a hearing or submit his position in writing or by electronic transmission in lieu of attendance by the date specified by the board of review or designated hearing officer or by the hearing date, if no date is specified, shall constitute an involuntary withdrawal of the appeal. As soon as practical after the show cause hearing, the hearing officer or the board of review shall make a determination as to whether the IFTA license or IRP registration should be revoked or suspended. The hearing officer or board of review shall enter an order based on this determination and a copy of this order shall be mailed to the IFTA licensee or IRP registrant notifying him of the decision and the action taken.
  4. The order of the hearing officer or the board of review in regard to a show cause hearing shall be final unless, within thirty (30) days from the date of the order, the IFTA licensee or IRP registrant appeals the order to the Board of Tax Appeals. The appeal shall be in writing and request a hearing and reversal or modification of the order of the hearing officer or board of review, specify in detail the relief requested, contain any other information that might be required by regulation and be filed with the executive director with a copy sent to the board of review. Even after an appeal is filed with the executive director, the board of review or hearing officer who entered the order appealed retains the authority to amend and/or correct this order at any time prior to a decision by the Board of Tax Appeals on the appeal.
  5. Upon receipt of a written appeal from an order of a hearing officer or the board of review regarding a show cause hearing on an IFTA license or IRP registration, the executive director shall schedule a hearing before the Board of Tax Appeals on the appeal. A notice of the hearing shall be mailed to the IFTA licensee, IRP registrant or his designated representative and the agency to advise them of the date, time and location of the hearing. The IFTA licensee, IRP registrant or his designated representative shall attend the hearing. Failure of the IFTA licensee, IRP registrant or his designated representative to attend a hearing shall constitute an involuntary withdrawal of the appeal.
  6. At any hearing before the Board of Tax Appeals on an appeal of an order regarding a show cause hearing on an IFTA license or IRP registration, two (2) members of the Board of Tax Appeals shall constitute a quorum. At the hearing the Board of Tax Appeals shall try the issues presented according to law and the facts and pursuant to any guidelines established by regulation. The rules of evidence shall be relaxed at the hearing and the hearing shall be recorded by a court reporter. After reaching a decision on the issues presented, the Board of Tax Appeals shall enter an order setting forth its findings and decision on the appeal. A copy of the order of the Board of Tax Appeals shall be mailed to the person who filed the appeal and the agency to notify them of the findings and decision of the Board of Tax Appeals.
  7. At any time after the filing of a timely written request with the board of review for a hearing on the intended revocation of an IFTA license or IRP registration under this section, the request may be withdrawn. A withdrawal of a request for a hearing on the intended revocation or suspension may be made voluntarily by the person requesting the hearing or may occur involuntarily as a result of a failure to appear at a scheduled hearing, or by any other act or failure that the board of review or designated hearing officer determines represents a failure on the part of that person to pursue his request for a hearing on the intended revocation or suspension. A voluntary withdrawal shall be in writing or by electronic transmission and sent from the person requesting the hearing or his designated representative to the chairman of the board of review or the hearing officer designated to hear the matter. If the withdrawal of the request for a hearing is involuntary, the board of review or the hearing officer designated to hear the matter shall note on its minutes or by order the involuntary withdrawal of the request and the basis for the withdrawal. Once a request for hearing on the intended revocation or suspension is withdrawn, whether voluntary or involuntary, the IFTA license or IRP registration shall be automatically revoked or suspended as set out in the notice of intent being appealed.
  8. At any time after the filing of an appeal with the Board of Tax Appeals under this section, the appeal may be withdrawn. A withdrawal of an appeal can be made voluntarily by the person appealing or may occur involuntarily as the result of the failure to appear at a scheduled hearing, or by any other act or failure that the Board of Tax Appeals determines to represent a failure on the part of that person to prosecute his appeal. A voluntary withdrawal shall be in writing or by electronic transmission and sent from the person appealing or his designated representative to the executive director. If the withdrawal of the appeal is involuntary, the Board of Tax Appeals shall note on its minutes the involuntary withdrawal of the appeal and the basis for the withdrawal. Once an appeal is withdrawn under this section, whether voluntary or involuntary, the order from the show cause hearing from which the appeal was taken shall become final and not subject to further review by the Board of Tax Appeals or a court. The agency shall then proceed in accordance with law based on the final order.

HISTORY: Laws, 2007, ch. 400, § 1; Laws, 2009, ch. 492, § 118; Laws, 2010, ch. 388, § 10, eff from and after July 1, 2010.

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected typographical errors in the first and third sentences of subsection (1). In the first sentence, “license, IRP registration” was changed to “license or IRP registration” and in the third sentence, “notice or intent” was changed to “notice of intent”. The Joint Committee ratified the corrections at its July 22, 2010, meeting.

Editor’s Notes —

Laws of 2007, ch. 400, § 7, effective March 15, 2007, provides:

“SECTION 7. Section 1 of this act shall be codified in Chapter 77, Title 27, Mississippi Code of 1972.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective from and after July 1, 2010, substituted “Board of Tax Appeals” for “commission” everywhere it appears in (4) through (7) and in the first sentence of (3); substituted “executive director” for “commission secretary” everywhere it appears in (4) and (7) and in the next-to-last sentence of (3); in (3), added “with a copy sent to the board of review” at the end of the next-to-last sentence, and added the last sentence; in (4), inserted “and the agency” in the second sentence, and “an involuntary” near the end of the last sentence; inserted “and the agency” in the last sentence of (5); inserted “with the board of review” in the first sentence of (6); inserted “under this section” in the next-to-last sentence of (7); and made minor stylistic changes.

The 2010 amendment, throughout the section, inserted references to “IRP registration” and “IRP registrant”; throughout (1), (3) and (7), substituted “revocation or suspension” for “revocation” or similar language; in (1) and (7), inserted “or suspended as set out in the notice of intent to revoke or suspend”; and added (2) and redesignated the remaining subsections accordingly.

Cross References —

Board of tax appeals to have jurisdiction over all administrative appeals to the board from decisions of the review board and administrative hearing officers of the department of revenue under this section, see §27-4-3.

Review of board of tax appeals’ orders pursuant to Section27-77-9,27-77-11 or27-77-12 by Chancery Court, see §27-77-13.

Appeal procedure for denial of application or request for IFTA license, see §27-77-11.

Review of board of tax appeals’ orders pursuant to Section27-77-9,27-77-11 or27-77-12 by Chancery Court, see §27-77-13.

§ 27-77-13. Board of Tax Appeals’ orders pursuant to Section 27-77-9, 27-77-11 or 27-77-12 final unless appealed to chancery court; petition; payment of costs of preparation of record; review by chancery court; appeal to Supreme Court from order of chancery court.

  1. The findings and order of the Board of Tax Appeals entered in accordance with Section 27-77-9, 27-77-11 or Section 27-77-12, shall be final unless the agency or the permittee, IFTA licensee, IRP registrant, tag holder, or title interest holder of the permit, IFTA license, IRP registration, tag or title in regard to which action was taken in the order shall, within thirty (30) days from the date of the order, file a petition in chancery court seeking a review of the order. If a petition under this subsection is filed by the permittee, IFTA licensee, IRP registrant, tag holder or title interest holder, the petition shall be filed against the agency as respondent. If a petition under this subsection is filed by the agency, the petition shall be filed against the permittee, IFTA licensee, IRP registrant, tag holder or title interest holder of the permit, IFTA license, IRP registration, tag or title which is the subject of the order sought to be reviewed as respondent. The respondent to a petition has thirty (30) days from the date of service of the petition to file a cross-appeal. The petition shall contain a concise statement of the facts as contended by the petitioner, identify the order from which the appeal is being taken and the type of relief sought. Where the petition is being filed by a permittee, IFTA licensee, IRP registrant, tag holder or title interest holder, the petition shall also contain a certificate that the petitioner has paid to the executive director the estimated cost of the preparation of the entire record of the Board of Tax Appeals on the matter for which a review is sought.
  2. A petition under subsection (1) of this section shall be filed in the chancery court of the county or judicial district in which the permittee, IFTA licensee, IRP registrant, tag holder or title interest holder of the permit, IFTA license, IRP registration, tag or title which is the subject of the order of the Board of Tax Appeals sought to be reviewed has a place of business or in the First Judicial District of Hinds County, Mississippi; however, a resident permittee, IFTA licensee, IRP registrant, tag holder or title interest holder may file a petition in the chancery court of the county or judicial district in which he is a resident. If both the agency and the permittee, IFTA licensee, IRP registrant, tag holder or title interest holder file a petition under subsection (1) of this section, the appeals shall be consolidated and the chancery court where the first petition was filed shall have jurisdiction over the consolidated appeal. If it cannot be determined which petition was filed first, the chancery court where the permittee, IFTA licensee, IRP registrant, tag holder or title interest holder filed his petition shall have jurisdiction over the consolidated appeal.
  3. The review by the chancery court of the order of the Board of Tax Appeals on a petition filed under subsection (1) of this section shall be based on the record made before the Board of Tax Appeals. Before filing a petition under subsection (1) of this section, a petitioner, who is a permittee, IFTA licensee, IRP registrant, tag holder or title interest holder, shall obtain from the executive director an estimate of the cost to prepare the entire record of the Board of Tax Appeals and shall pay to the executive director the amount of the estimate. If, upon the preparation of the record, it is determined that the estimate paid was insufficient to pay the actual cost of the preparation of the record, the executive director shall mail to the petitioner a written notice of the deficiency. The petitioner shall pay the deficiency to the executive director within thirty (30) days from the date of this written notice. If upon the preparation of the record, it is determined that the estimate paid by the petitioner exceeds the actual cost of the preparation of the record, the executive director shall remit to the petitioner the amount by which the estimate paid exceeds the actual cost. The chancery court shall dismiss with prejudice any petition filed by a permittee, IFTA licensee, IRP registrant, tag holder or title interest holder where it is shown that the petitioner failed to pay prior to filing the petition the estimated cost for preparation of the record of the Board of Tax Appeals or failed to pay any deficiency in the estimate within thirty (30) days of a notice of deficiency. Where the agency files a petition under subsection (1) of this section, the agency shall pay the cost of the preparation of the entire record of the Board of Tax Appeals on the matter for which a review is sought. Where both the agency and the permittee, IFTA licensee, IRP registrant, tag holder or title interest holder file a petition under subsection (1) of this section from the same Board of Tax Appeals order, the executive director shall remit to the permittee, IFTA licensee, IRP registrant, tag holder or title interest holder that filed the petition the amount by which, if any, the payment received from this permittee, IFTA licensee, IRP registrant, tag holder or title interest holder for preparation of the record exceeds one-half (1/2) of the actual cost of preparation of the record. The other half of the actual cost of preparation of the record in this situation shall be paid by the agency.
  4. Upon the filing of the petition under subsection (1) of this section, the clerk of the court in which the petition is filed shall issue a summons to the respondent requiring the respondent to answer or otherwise respond to the petition within thirty (30) days of service. Where the agency is the respondent, the summons shall be served on the agency by personal service on the commissioner as the chief executive officer of the agency.
  5. Upon the filing of an answer and/or response to the petition filed under subsection (1) of this section, and upon the filing of the record made before the Board of Tax Appeals with the clerk of the court, the chancery court shall, upon the motion of either party, establish a schedule for the filing of briefs in the action. The scope of review of the chancery court in an action filed under subsection (1) of this section shall be limited to a review of the record made before the Board of Tax Appeals to determine if the action of the Board of Tax Appeals is unlawful for the reason that it was:
    1. Not supported by substantial evidence;
    2. Arbitrary or capricious;
    3. Beyond the power of the Board of Tax Appeals to make; or
    4. In violation of some statutory or constitutional right of the petitioner.
  6. No relief shall be granted based upon the chancery court’s finding of harmless error by the Board of Tax Appeals in complying with any procedural requirement; however, in the event that there is a finding of prejudicial error in the proceedings, the cause shall be remanded to the Board of Tax Appeals for a rehearing consistent with the findings of the court.
  7. The respondent, the petitioner, or both, shall have the right to appeal from the order of the chancery court to the Supreme Court as in other cases.

HISTORY: Laws, 2005, ch. 499, § 7; Laws, 2007, ch. 400, § 4; Laws, 2009, ch. 492, § 119; Laws, 2010, ch. 388, § 11, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2007 amendment inserted “or 27-77-12,” “IFTA licensee” and “IFTA license” in the first sentence of (1); and made minor stylistic changes.

The 2009 amendment, effective from and after July 1, 2010, rewrote the section.

The 2010 amendment, inserted “IRP registrant”; and “IRP registration” everywhere they appear in the section

Cross References —

Board of tax appeals, see §27-4-1 et seq.

§ 27-77-15. Disclosure of certain information in possession of the Department of Revenue or Board of Tax Appeals prohibited; exceptions; certain records exempt from public records disclosure requirements; certain meetings and deliberations exempt from open meetings law.

  1. Except as otherwise provided in this section, it shall be unlawful for the executive director, the Board of Tax Appeals, the commissioner, the agency, or an officer, agent or employee of the agency or the Board of Tax Appeals, to divulge or make known in any manner the information contained in the files, records and orders of the agency, a hearing officer of the agency, the board of review or the Board of Tax Appeals in regard to an appeal to a hearing officer, the board of review or the Board of Tax Appeals under this chapter.
  2. For purposes of this section, the term “appellant” means the taxpayer, IFTA licensee, IRP registrant, permittee, tag holder or title interest holder who filed the appeal to the board of review or the Board of Tax Appeals under this chapter which resulted in the files, records and orders of that appeal.
  3. The executive director, the Board of Tax Appeals, the commissioner, the agency, hearing officer or an agent or employee of the agency or the Board of Tax Appeals is permitted to divulge and make known information otherwise prohibited from disclosure under subsection (1) of this section in any of the following circumstances:
    1. Where the information is being disclosed as a result of complying with the provisions of this chapter and/or with regulations promulgated to enforce the provisions of this chapter.
    2. Where the information is being provided to the appellant or his designated representative.
    3. Where the information is being disclosed to employees or officers of the agency.
    4. Where the information is being provided or disclosed pursuant to a written authorization executed by the appellant as prescribed by regulation.
    5. Where the information is being provided or disclosed in the course of a court action in which the agency, the Board of Tax Appeals, the commissioner, an officer or employee of the agency or the Board of Tax Appeals and the appellant are parties, including, but not limited to, an action brought under this chapter or in the course of the bankruptcy case of the appellant.
    6. Where the information is being provided to the Internal Revenue Service or a taxing authority of another state under an information exchange agreement where similar information can be obtained by the agency from the Internal Revenue Service or state taxing authority receiving the information.
    7. Where the information is being provided pursuant to the International Registration Plan (IRP) or the International Fuel Tax Agreement (IFTA) or any regulations, rules or procedures adopted under such plan or agreement.
    8. Where the disclosure of information is authorized under Section 27-19-123, 27-55-49, 27-55-557, 27-57-39, 27-59-53 or 27-61-20.
    9. Where the information is being provided to the State Auditor or his employees in the course of his audit of the agency; however, the prohibitions against disclosure which apply to the agency shall also apply to the State Auditor and his employees or former employees.
    10. Where the information is being provided to the Attorney General or any other attorney representing the state or the agency in an action brought by the appellant to set aside the tax, in an action brought by the state or agency to recover the tax imposed, or in an action where the appellant is being prosecuted for a crime under the tax laws of this state.
    11. Where the information is being provided by the commissioner to a contractor of collection services pursuant to the authority granted the commissioner in Section 27-75-16.
    12. Where the information is being provided in accordance with a proper judicial order. The term “proper judicial order” as used in this paragraph shall not include subpoenas or subpoenas duces tecum, but shall include only those orders entered by a court of record in this state after furnishing notice and a hearing to the appellant and the Department of Revenue. The court shall not authorize the furnishing of such information unless it is satisfied that the information is needed to pursue pending litigation in which the information itself is in issue, or the judge is satisfied that the need for furnishing the information outweighs the rights of the appellant to have such information secreted.
  4. Nothing in subsection (1) of this section shall prohibit the inspection or disclosure of the minutes of the Board of Tax Appeals except to the extent that such minutes reflect the specific amount of a tax assessment or refund claim or the specific amount of tax or refund claim determined by the Board of Tax Appeals to be due.
  5. Information that is prohibited from being disclosed in subsection (1) of this section shall be exempt from the provisions of the Mississippi Public Records Act of 1983.
  6. Due to the need to discuss confidential tax information, the hearings before a hearing officer, the board of review and the Board of Tax Appeals under this chapter, and the meetings in which the board of review and the Board of Tax Appeals deliberate and vote on the issues raised at such hearings shall be exempt from the provisions of Section 25-41-1 et seq.

HISTORY: Laws, 2005, ch. 499, § 8; Laws, 2007, ch. 400, § 5; Laws, 2009, ch. 492, § 120; Laws, 2010, ch. 388, § 12, eff from and after July 1, 2010.

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section 27-104-6 provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2007 amendment inserted “IFTA licensee” and “IFTA license” throughout (2).

The 2009 amendment, effective from and after July 1, 2010, rewrote (1) and (2); in (3), added (c), redesignated former (c) through (k) as present (d) through (l), and substituted “Department of Revenue” for “State Tax Commission” at the end of the second sentence of (l); and substituted “Board of Tax Appeals” for “commission” everywhere it appears in (4) and (5).

The 2010 amendment inserted “Tax” preceding “Appeals, the commissioner” in (1); inserted “IRP registrant” in (2); and inserted “27-19-123” in (3)(h).

Cross References —

Mississippi Public Records Act of 1983, see §25-61-1 et seq.

Board of tax appeals, see §27-4-1 et seq.

§ 27-77-17. Functions of commission that relate to ad valorem taxation, local option alcoholic beverage law, and native wine law exempt from provisions of this chapter.

Except as to the determination of whether a tag penalty should be waived under Section 27-51-43, the provisions of this chapter shall not apply to any action taken by the agency, commissioner or the Department of Revenue in regard to ad valorem taxes, including, but not limited to, the determination under Section 27-31-107 as to whether property is entitled to a new or expanded enterprise exemption, the duties and actions performed under the Homestead Exemption Law of 1946, being Section 27-33-1 et seq., the actions taken as the result of the examination of the recapitulation of the assessment rolls of the counties under Section 27-35-113, the actions relating to the examination of the assessment rolls under Section 27-35-127, and the ad valorem assessment of railroads, public service corporations, nuclear generating plants, railcar companies, airline companies, motor vehicles, manufactured homes and mobile homes. The provisions of this chapter shall not apply to any action of the agency, commissioner or Department of Revenue under the Local Option Alcoholic Beverage Control Law, being Section 67-1-1 et seq. or any action under the Mississippi Native Wine Law of 1976, being Section 67-5-1 et seq.

HISTORY: Laws, 2005, ch. 499, § 9; Laws, 2009, ch. 492, § 121, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective from and after July 1, 2010, substituted “Department of Revenue” for “commission” both times it appears; and made a minor stylistic change.

Cross References —

Department of revenue generally, see §27-3-1 et seq.

§ 27-77-19. Rules and regulations; subpoena power.

  1. The commissioner may from time to time make such rules and regulations, not inconsistent with this chapter, as he may deem necessary to enforce its provisions as it relates to matters, proceedings and/or appeals before the agency, a hearing officer of the agency and the board of review.
  2. The Board of Tax Appeals may from time to time make such rules and regulations, not inconsistent with this chapter, as it may deem necessary to enforce its provisions as it relates to matters, proceedings and/or appeals before the Board of Tax Appeals.
  3. By issuance of a subpoena under his signature and seal, the commissioner may require any person to attend a hearing before a hearing officer or the board of review and to give testimony and/or produce documents or other things at that hearing. If any person subpoenaed by the commissioner fails to attend the hearing, refuses to testify or answer any material question at the hearing or refuses to produce at the hearing any document or thing subpoenaed, the commissioner or the person who requested issuance of the subpoena is authorized to institute proceedings in the circuit court of the county where such person resides or is found to compel compliance with the subpoena.
  4. By issuance of a subpoena under his signature and seal, the executive director may require any person to attend a hearing before the Board of Tax Appeals and to give testimony and/or produce documents or other things at that hearing. If any person subpoenaed by the executive director fails to attend the hearing, refuses to testify or answer any material question at the hearing or refuses to produce at the hearing any document or thing subpoenaed, the executive director or the person who requested issuance of the subpoena is authorized to institute proceedings in the circuit court of the county where such person resides or is found to compel compliance with the subpoena.

HISTORY: Laws, 2005, ch. 499, § 10; Laws, 2009, ch. 492, § 122, eff from and after July 1, 2010.

Editor’s Notes —

Laws of 2009, ch. 492, § 144, effective July 1, 2010, provides:

“SECTION 144. Nothing in this act shall affect or defeat any assessment, refund claim, request for waiver of a tax penalty, the suspension, revocation, surrender, seizure or denial of permit, tag or title, the suspension, revocation or denial of a permit, approved manager status, qualified resort area or forfeiture under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., the administrative appeal or judicial appeal of any of the foregoing acts or any other action taken by the Mississippi State Tax Commission or by the Chairman of the Mississippi State Tax Commission prior to the effective date of this act. The provisions of the laws relating to the administrative appeal or judicial review of such actions which were in effect prior to the effective date of this act are expressly continued in full force, effect and operation for the purpose of providing an administrative appeal and/or judicial review, where previously provided, of such actions, except to the extent that any matter is pending on an administrative appeal before the three (3) member Mississippi State Tax Commission on the effective date will after the effective date of this act be heard and decided by the Board of Tax Appeals as the successor of the Mississippi State Tax Commission in regard to administrative appeals.”

Amendment Notes —

The 2009 amendment, effective from and after July 1, 2010, added “as it relates to matters…the board of review” at the end of (1); added (2); redesignated former (2) as present (3); in (3), deleted “or the commission” following “a hearing officer or the board of review” in the first sentence, and inserted “or the person who requested issuance of the subpoena” in the last sentence; and added (4).

Cross References —

Commissioner of revenue of the department of revenue, see §§27-3-3,27-3-4.

Board of tax appeals, see §27-4-1 et seq.

Chapter 101. Annual Reports by Departments of Government, State-Supported Institutions and Taxing Entities

Annual Reports — Departments of Government and State-Supported Institutions

§ 27-101-1. Time for closing certain annual reports; executive summaries of report.

  1. Each and every educational, eleemosynary and other institution of the State of Mississippi supported, in whole or in part, by the state, and each and every board, agency, commission and department of government, except the Departments of Insurance and of Education, shall prepare, on or before December 31 of each year, a detailed report covering the annual period ending the preceding June 30. The Insurance Department shall prepare, on or before December 31 of each year, a like report covering the annual period ending the preceding March 1. The Department of Education shall prepare, on or before December 31 of each year, a like report covering the preceding school year.
  2. Each agency, board, commission, department and institution required by this section to prepare an annual report also shall prepare an executive summary of the report that is not more than three (3) pages long.

HISTORY: Codes, Hemingway’s 1917, § 3641; 1930, § 3875; 1942, § 9099; Laws, 1916, ch. 234; Laws, 1966, ch. 547, § 4; Laws, 1970, ch. 529, § 1; Laws, 1997, ch. 443, § 1; Laws, 2011, ch. 442, § 2; Laws, 2012, ch. 429, § 1, eff from and after July 1, 2012.

Amendment Notes —

The 2011 amendment substituted “a like report covering the preceding school year” for “a like report covering the annual period ending the preceding August 30” at the end of (1).

The 2012 amendment substituted “Departments of Insurance and of Education” for “Insurance and Educational departments” in the first sentence of (1).

OPINIONS OF THE ATTORNEY GENERAL

Sections 27-101-1 and 27-101-3 require institutions of the state of Mississippi and state agencies to transmit annual reports to the legislature. These sections do not preclude state agencies from requirements to provide to the Library Commission their publications issued for public distribution under Section 25-51-1 et seq. Pellington, October 18, 1995, A.G. Op. #95-0686.

§ 27-101-3. Publication and transmission of reports and executive summaries.

Each annual report required by Section 27-101-1 shall be published electronically on the official website of the respective institution, board, agency, commission or department, and shall be published on the Transparency Mississippi website maintained by the Department of Finance and Administration. One (1) copy of each annual report and the executive summary of the report shall be electronically transmitted to the Executive Director of the Department of Finance and Administration, the State Librarian, the Governor, the Lieutenant Governor, the Speaker of the House of Representatives, and each state elected and appointed official. Each person to whom an annual report is electronically transmitted may receive the information necessary to obtain the applicable annual report in electronic form, including instructions on how to print the report, upon request to the agency, board, commission, department or institution that prepared the report.

HISTORY: Codes, 1942, § 9099.3; Laws, 1966, ch. 547, § 5; Laws, 1970, ch. 530, § 1; Laws, 1989, ch. 321, § 6; Laws, 1997, ch. 443, § 2; Laws, 2009, ch. 343, § 1; Laws, 2012, ch. 429, § 2; Laws, 2017, ch. 363, § 2, eff from and after passage (approved Mar. 20, 2017.).

Amendment Notes —

The 2009 amendment, in the second sentence, deleted “the executive summary of” following “One (1) copy of” at the beginning, and substituted “electronically transmitted” for “sent”; and substituted “an annual report is electronically transmitted may receive a hard copy” for “an executive summary is sent may receive a copy” in the last sentence.

The 2012 amendment rewrote the section.

The 2017 amendment, effective March 20, 2017, added “and shall be published…Administration” at the end of the first sentence; and inserted “Executive Director of the Department of Finance and Administration, the” in the second sentence.

Cross References —

State agencies and public officials providing information about the agency or office to the public on a website are required to regularly review and update that information, see §25-1-117.

Nature of department reports, see §31-1-19.

OPINIONS OF THE ATTORNEY GENERAL

Sections 27-101-1 and 27-101-3 require institutions of the state of Mississippi and state agencies to transmit annual reports to the legislature. These sections do not preclude state agencies from requirements to provide to the Library Commission their publications issued for public distribution under Section 25-51-1 et seq. Pellington, October 18, 1995, A.G. Op. #95-0686.

§ 27-101-5. Publication of additional copies.

The Department of Finance and Administration may authorize the nonelectronic publication of a limited number of copies of the annual or other reports in meritorious cases.

HISTORY: Codes, 1942, § 9099.5; Laws, 1966, ch. 547, § 6; Laws, 1968, ch. 506, § 24; Laws, 1970, ch. 531, § 1; Laws, 1984, ch. 488, § 179; Laws, 1997, ch. 443, § 3; Laws, 2012, ch. 429, § 3, eff from and after July 1, 2012.

Amendment Notes —

The 2012 amendment substituted “nonelectronic publication of a limited number of” for “the publication of additional.”

§ 27-101-7. Repealed.

Repealed by Laws, 1997, ch. 443, § 4, eff from and after July 1, 1997.

[Codes, 1942, § 9099.7; Laws, 1966, ch. 547, § 7; Laws, 1985, ch. 455, § 8]

Editor’s Notes —

Former §27-101-7 provided for the exclusion of State Treasurer and Auditor reports from the provisions of this chapter.

Annual Reports — Taxing Entities

§ 27-101-21. Annual reports by taxing entities; definitions; content of report.

  1. As used in this section, the following words and phrases shall have the meanings ascribed herein unless the context clearly indicates otherwise:
    1. “Taxing entity” includes, but is not limited to, counties, municipalities, school districts, fire protection districts, road districts, water districts, sewer districts, utility districts, regional solid waste management authorities, utility authorities, drainage districts, community hospitals, community college districts and junior college districts, housing authorities, county industrial development authorities, port commissions, and any other such regional or local agencies, authorities or entities created under law.
    2. “Tax revenue” includes, but is not limited to, revenue from ad valorem taxes, local sales taxes, gaming fees and taxes, payments in lieu of taxes, state sales tax diversions, fuel tax diversions and other tax sources.
    1. In addition to any other requirements provided by law, a taxing entity shall file an annual report with the Department of Revenue providing the amount of tax revenues received by the taxing entity during the prior fiscal year. The report shall provide at least the following information:
      1. The total tax revenues derived from taxes levied by the taxing entity and/or for the taxing entity;
      2. The total tax revenues distributed to the taxing entity from state sales tax diversions, fuel tax diversions, ad valorem taxes, local sales taxes, payments in lieu of taxes, gaming fees and taxes and other tax sources; and
      3. The sources from which the taxing entity received the tax revenues and the amounts received from each source.
    2. The report required under this subsection shall be filed by the taxing entity not later than ninety (90) days after the close of the fiscal year for which the report is prepared.
  2. The reports filed under this section shall be posted on the Department of Revenue’s website.

HISTORY: Laws, 2016, ch. 439, § 1; Laws, 2017, ch. 332, § 1, eff from and after July 1, 2017.

Amendment Notes —

The 2017 amendment substituted “Department of Revenue” for “State Auditor” in (2)(a) and “Department of Revenue’s” for “State Auditor’s” in (3).

Chapter 103. State Budget

In General [Repealed]

§§ 27-103-1 through 27-103-73. Repealed.

Repealed by Laws, 1984, ch. 488, § 334, eff from and after July 1, 1984.

§27-103-1. [Codes, 1942, § 9104-01; Laws, 1962, ch. 496, §§ 1-3; Laws, 1968, ch. 513, §§ 1-3; Am Laws, 1980, ch. 560, § 9]

§27-103-3. [Codes, 1942, § 9104-02; Laws, 1962, ch. 496, §§ 4-7 (¶¶ 1-4); Am Laws, 1983, ch. 422, § 9]

§27-103-5. [Codes, 1942, § 9104-03; Laws, 1962, ch. 496, § 8]

§27-103-7. [Codes, 1942, § 9104-04; Laws, 1962, ch. 496, § 9; Laws, 1970, ch. 532, § 1]

§27-103-9. [Codes, 1942, § 9104-05; Laws, 1962, ch. 496, § 10]

§27-103-11. [Codes, 1942, § 9104-06; Laws, 1962, ch. 496, § 11]

§27-103-13. [Codes, 1942, § 9104-07; Laws, 1962, ch. 496, § 12; Laws, 1970, ch. 532, § 2]

§27-103-15. [Codes, 1942, § 9104-08; Laws, 1962, ch. 496, § 13; Laws, 1970, ch. 533, § 1]

§27-103-17. [Codes, 1942, § 9104-09; Laws, 1962, ch. 496, § 14]

§§27-103-19 through27-103-21. [Codes, 1942, §§ 9104-10 and 9104-11; Laws, 1962, ch. 496, §§ 15 and 16; Laws, 1970, ch. 534, § 1]

§§27-103-23 through27-103-31. [Codes, 1942 §§ 9104-12 to 9104-16; Laws, 1962, ch. 496, §§ 17-21; Laws, 1970, ch. 532, §§ 3-5; Laws, 1970, ch. 535, § 1; Laws, 1970, ch. 536, § 1]

§§27-103-33 through27-103-35. [Codes, 1942, §§ 9104-17 and 9104-18; Laws, 1962, ch. 496, §§ 22 and 23]

§27-103-37. [Codes, 1942, § 9104-19; Laws, 1962, ch. 496, § 24]

§27-103-39. [Codes, 1942, § 9104-20; Laws, 1962, ch. 496, § 25; 1970, ch. 537, § 1]

§27-103-41. [Codes, 1942, § 9104-21; Laws, 1962, ch. 496, § 26; Laws, 1970, ch. 532, § 6]

§27-103-43. [Codes, 1942, § 9104-22; Laws, 1962, ch. 496, § 27]

§§27-103-45 through27-103-53. [Codes, 1942, §§ 9104-23 to 9104-27; Laws, 1962, ch. 496, §§ 28-32; Laws, 1970, ch. 532, §§ 7-11]

§27-103-55. [Codes, 1942, § 9104-28; Laws, 1962, ch. 496, § 33; 1970, ch. 532, § 12]

§27-103-57. [Codes, 1942, § 9104-29; Laws, 1962, ch. 496, § 34; Laws, 1970, ch. 532, § 13, ch. 538, § 1]

§27-103-59. [Codes, 1942, § 9104-31; Laws, 1962, ch. 496, § 36; Laws, 1970, ch. 532, § 15]

§27-103-61. [Codes, 1942, § 9104-32; Laws, 1962, ch. 496, § 37; Laws, 1970, ch. 532, § 16, ch. 476, § 1]

§§27-103-63 through27-103-67. [Codes, 1942, §§ 9104-33 to 9104-35; Laws, 1962, ch. 496, §§ 38-40; Laws, 1970, ch. 532, § 17]

§27-103-69. [Codes, 1942, § 9104-36; Laws, 1962, ch. 496, § 41]

§27-103-71. [Codes, 1942, § 9104-37; Laws, 1962, ch. 496, § 42]

§27-103-73. [Codes, 1942, § 9104-41; Laws, 1966, ch. 551, §§ 1, 2]

Editor’s Notes —

Former §27-103-1 created the commission of budget and accounting.

Former §27-103-3 contained definitions applicable to §§27-103-1 through27-103-75.

Former §27-103-5 provided for an exemption of endowment funds as being classified as special funds.

Former §27-103-7 required reports of all funds received, and reports of all general-fund agencies.

Former §27-103-9 related to special-fund agency reports.

Former §27-103-11 provided that the business of the commission of budget and accounting would be administered by a director appointed by the commission.

Former §27-103-13 provided for the preparation of the budget by the commission.

Former §27-103-15 provided that nominees for governor and lieutenant governor could sit as nonvoting members of the commission of budget and accounting.

Former §27-103-17 required the commission of budget and accounting to make continuous studies of stage agencies, and make recommendations pertaining thereto.

Former §§27-103-19 and27-103-21 outlined the duties of the director in connection with state agencies and legislative committees.

Former §§27-103-23 through27-103-31 contained provisions concerning the parts and summary of the budget.

Former §§27-103-33 and27-103-35 concerned budget requests.

Former §27-103-37 provided authority for visitation of state agencies by members of the commission of budget and accounting.

Former §27-103-39 required information to be submitted to the commission of budget and accounting as to revenue collected.

Former §27-103-41 was entitled: Copies of budget.

Former §27-103-43 required the governor to submit his recommendations regarding the budget to the legislature and executive agencies.

Former §§27-103-45 through27-103-53 related to budgetary controls.

Former §27-103-55 required the state auditor to keep records.

Former §27-103-57 required the keeping of records for purchases, obligations and expenses.

Former §27-103-59 placed responsibility on the executive head and business manager of each state agency for all obligations or indebtedness incurred in the name of the agency.

Former §27-103-61 required bonds for the executive head and business manager of each state agency.

Former §§27-103-63 through27-103-67 related to the chief of the division of accounting within the commission of budget and accounting.

Former §27-103-69 required state agencies to make periodic or special reports.

Former §27-103-71 required state agencies that were subject to Chapter 103 to promulgate or enforce rules and regulations.

Former §27-103-73 authorized the commission of budget and accounting to request that the attorney general bring an injunctive action against a special funding agency.

§ 27-103-75. Repealed.

Repealed by Laws of 1981, ch. 501, § 27, effective from and after July 1, 1981.

[Codes, 1942, § 9104-51; Laws, 1966, ch. 553, §§ 1-5]

Editor’s Notes —

Former §27-103-75 permitted off premises storage and microfilming of records.

General Fund Stabilization Act [Repealed]

§§ 27-103-77 through 27-103-79. Repealed.

Repealed by Laws, 1992, ch. 484 § 18, eff from and after passage (approved May 7, 1992).

§27-103-77. [Laws, 1982, ch. 428, § 1, eff from and after passage (approved April 1, 1982)].

§27-103-79. [Laws, 1982, ch. 428, § 2, eff from and after passage (approved April 1, 1982)].

Editor’s Notes —

Former §27-103-77 contained the short title, “General Fund Stabilization Act”, applicable to §§27-103-77 through27-103-87.

Former §27-103-79 contained the legislative purpose for the “General Fund Stabilization Act” comprised of §§27-103-77 through27-103-87.

§ 27-103-81. Repealed.

Repealed by Laws, 2004, ch. 596 § 1, effective from and after passage (approved May 27, 2004).

[Laws, 1982, ch. 428, § 3; Laws, 1984, ch. 488, § 89; Laws, 1992, ch. 484 § 8, eff from and after passage (approved May 7, 1992).]

Editor’s Notes —

Former §27-103-81 was entitled: “Warrants to be reimbursed by federal government may be paid out of Working Cash-Stabilization Reserve Fund.”

§ 27-103-83. Repealed.

Repealed by Laws of 1984, ch. 488, § 338, effective from and after July 1, 1984.

[Laws, 1982, ch. 428, § 4]

Editor’s Notes —

Section 27-103-83 provided for transfer of funds in event of emergency or disaster by the commission of budget and accounting.

§ 27-103-85. Repealed.

Repealed by Laws of 1992, ch. 484 § 18, effective from and after passage (approved May 7, 1992).

[Laws, 1982, ch. 428, § 5; Laws, 1989, ch. 540, § 1; Laws, 1989, ch. 544, § 165, eff from and after July 1, 1989].

Editor’s Notes —

Former §27-103-85 governed the investment of funds deposited in the General Fund stabilization reserve and the General Fund reserve.

§ 27-103-87. Repealed.

Repealed by Laws of 1984, 1st Ex Sess, ch. 10, § 9, effective from and after July 1, 1984.

§27-103-87. [Laws, 1982, ch. 428, § 6]

Editor’s Notes —

Former §27-103-87 provided for distribution of funds appropriated to cash balance fund.

Joint Legislative Budget Committee; Legislative Budget Office

§ 27-103-101. Joint Legislative Budget Committee; Legislative Budget Office; membership; compensation; meetings.

  1. There is created the Joint Legislative Budget Committee and the Legislative Budget Office which shall be governed by such committee. The joint committee shall be composed of the following members: The Chairman of the Senate Finance Committee, the President Pro Tempore of the Mississippi State Senate, the Lieutenant Governor of the State of Mississippi, the Chairman of the Senate Appropriations Committee and three (3) members of the Senate to be named by the Lieutenant Governor; the Chairman of the Ways and Means Committee of the House of Representatives, the Chairman of the Appropriations Committee of the House of Representatives, the Speaker of the House of Representatives and four (4) members of the House of Representatives to be named by the Speaker of the House. In the event any ex officio member of the joint committee holds two (2) positions entitling him to membership on the committee, the Lieutenant Governor or the Speaker of the House, as the case may be, shall appoint another member of the respective house to membership on the committee. The chairmanship shall alternate for twelve-month periods between the Speaker of the House of Representatives and the Lieutenant Governor, with the Speaker of the House of Representatives serving as the first chairman. In the absence of the Chairman of the Senate Finance Committee, Senate Appropriations Committee, House Appropriations Committee and Ways and Means Committee, the vice chairman of any such committee shall be entitled to attend; if the vice chairman is unable to attend or if an appointed member is unable to attend, another legislator may be designated to attend by the Lieutenant Governor or the Speaker of the House, as the case may be. If the Lieutenant Governor or Speaker of the House is unable to attend a meeting, he may designate a legislator to substitute for him at that meeting. If the President Pro Tempore of the State Senate is unable to attend a meeting, the Lieutenant Governor shall designate a member of the Senate to substitute for him at that meeting. Any proxy shall have a vote at the meeting he was selected to attend and also shall, when attending, receive compensation and expenses in the same manner and amount as regular members of the joint committee.

    There shall be no business transacted, including adoption of rules of procedure, without the presence of a quorum of the joint committee. A quorum shall be eight (8) members, to consist of four (4) members from the Senate and four (4) members from the House of Representatives. No action shall be valid unless approved by the majority of those members present and voting, entered upon the minutes of the joint committee and signed by the chairman and vice chairman. All actions of the joint committee shall be approved by at least four (4) Senate members and four (4) House members.

    As used in Sections 27-103-101 through 27-103-139, the term “committee” shall mean the Joint Legislative Budget Committee.

  2. The members of the committee shall receive, in addition to other compensation due them, per diem as is authorized by law for their services in carrying out the duties of the committee and, in addition thereto, shall receive a daily expense allowance equal to the maximum daily expense rate allowable to employees of the federal government for travel in the high rate geographical area of Jackson, Mississippi, as may be established by federal regulations, including mileage as authorized by Section 25-3-41, the same to be paid from the operating budget of the Legislative Budget Office. However, in no case shall the members of the committee draw per diem while the Legislature is in regular or special session, except that members may receive the per diem and expenses authorized by this section when the Legislature is in session but in recess under the terms of a concurrent resolution, or in recess during a special session.
  3. The committee may meet at least once each month; and the chairman or director may call additional meetings at such times as they deem necessary or advisable.
  4. The Legislative Budget Office shall, upon the request of a member or member-elect of the Senate or House of Representatives, make available one (1) copy of data, reports, fiscal information or related information submitted to the budget office by any general or special fund agency, whether submitted in support of its budget request or pursuant to any requirement of law or rule of the budget committee or office.
  5. All expenses incurred by and on behalf of the committee shall be paid from funds appropriated therefor, or from a sum to be provided in equal portion from the contingency funds of the Senate and House of Representatives or from transfers of funds as provided in Section 7-13-7.

HISTORY: Laws, 1984, ch. 488, § 55; Laws, 1985, ch. 525, § 1; Laws, 1986, ch. 369; Laws, 1988, ch. 314, § 2; Laws, 1999, ch. 568, § 1; Laws, 2009, ch. 483, § 5, eff from and after passage (approved Apr. 3, 2009.).

Amendment Notes —

The 2009 amendment added “except that members may receive…or in recess during a special session” at the end of (2).

Cross References —

Affect of any member of a board, commission, council or authority changing domicile after appointment, see §7-13-9.

Definitions, generally, see §27-103-103.

Duty of agency coming within purview of Sections27-103-101 through27-103-139 to submit list of all outstanding encumbrances, see §27-104-23.

Inapplicability of Sections27-103-101 through27-103-139 to agencies supported wholly by federal funds, see §27-104-27.

Injunctive action by Attorney General to enforce compliance with §§27-103-101 through27-103-139, see §27-104-29.

JUDICIAL DECISIONS

1. In general.

2.-5. [Reserved for future use.]

6. Under former §27-103-1.

1. In general.

The participation of the Lieutenant Governor on the Joint Legislative Budget Committee was not a violation of the constitutional provision for separation of executive and legislative powers. The Lieutenant Governor is constitutionally an officer of both the executive and legislative departments and is eligible as President of the Senate to receive the legislative powers conferred upon him by the legislation creating the Joint Legislative Budget Committee. Neither the statute creating the Joint Legislative Budget Committee nor the Lieutenant Governor’s service on the committee constituted a violation of the constitutionally mandated separation of powers. Kirksey v. Dye, 564 So. 2d 1333, 1990 Miss. LEXIS 38 (Miss. 1990).

2.-5. [Reserved for future use.]

6. Under former § 27-103-1.

Where members of the Commission of Budget and Accounting, whose activities include the budget-making process, the budget-control process, regulating purchases made by state agencies, administering state employees’ life and health insurance plans, and miscellaneous duties, held office in the legislative department of government, and were voting members of each, the Commission as constituted violated Miss Const Art 1 § 2, and former §27-103-1(1), insofar as it was composed simultaneously of members of both the legislative and executive departments as voting members. Alexander v. State, 441 So. 2d 1329, 1983 Miss. LEXIS 3007 (Miss. 1983).

§ 27-103-103. Definitions.

  1. For the purpose of Sections 27-103-101 through 27-103-139 and 27-104-1 through 27-104-27, the term “state general-fund agency” or “general-fund agency” shall mean any agency, department, institution, board or commission of the State of Mississippi which is supported in whole or in part by appropriations from the General Fund; but such term shall not include the Legislature.
  2. For the purposes of Sections 27-103-101 through 27-103-139 and 27-104-1 through 27-104-27, the term “state special-fund agency” or “special-fund agency” shall mean any agency, department, institution, board or commission of the State of Mississippi which receives no appropriation from the General Fund, but which is supported entirely from special fund sources, by appropriation, or otherwise, but such term shall not include the State Highway Department; nor shall such term include the Mississippi Industries for the Blind.
  3. For the purposes of Sections 27-103-101 through 27-103-139 and 27-104-1 through 27-104-27, the term “state agency” shall mean any general fund agency or special fund agency as defined in this section, or the State Highway Department, or the Division of State Aid Road Construction of the State Highway Department as is evident from the context wherein it is used.
  4. For the purposes of Sections 27-103-101 through 27-103-139 and 27-104-1 through 27-104-27, the term “special funds” shall mean all revenues and/or income other than appropriations from the State General Fund which are received, collected by, or available for the support of or expenditure by any state general-fund agency or special-fund agency or the State Highway Department or the Division of State Aid Road Construction of the State Highway Department, whether such funds be derived from taxes or fees collected by or for such general-fund agency or special-fund agency or the State Highway Department or the Division of State Aid Road Construction of the State Highway Department, as the case may be, or from any other types of revenue from any other source.
  5. For the purposes of Sections 27-103-101 through 27-103-139 and 27-104-1 through 27-104-27, the term “special funds” shall include revolving funds and all funds received from the United States Government by any state general-fund agency or special-fund agency, but shall not include any revolving fund established prior to July 1, 1984, for the purpose of paying or retiring any indebtedness as is authorized by statute.

HISTORY: Laws, 1984, ch. 488, § 56; Laws, 1985, ch. 320; Laws, 1985, ch. 525, § 2, eff from and after July 1, 1985.

Editor’s Notes —

Laws of 1992, ch. 419, § 30, effective from and after July 1, 1992, provides as follows:

“SECTION 30. Beginning July 1, 1992, each state agency, as defined in Section 27-103-103, Mississippi Code of 1972, shall begin the process of identifying for deletion ten percent (10%) of the agency employment positions as authorized in the agency’s appropriation for Fiscal Year 1993. Agencies shall rely upon normal attrition, retirement and good management practices to accomplish the reductions. Each agency shall make the specified ten percent (10%) reduction in increments of approximately two percent (2%) each fiscal year, and the full ten percent (10%) reduction shall be reflected in the personnel documents of the State Personnel Board by July 1, 1997. All deletions of agency employment positions as provided in this section shall be made in accordance with the rules and regulations of the State Personnel Board regarding reductions in staff.

“The State Personnel Board shall provide assistance to state agencies in identifying positions for deletion. During the period of these mandated reductions, the State Personnel Board shall annually submit a full, detailed report to the Joint Legislative Budget Committee by August 1 describing the position deletions and associated dollar savings. An agency may seek exceptions from the mandated reductions; however, any exceptions must be approved by the Governor and an explanation and notice of such exceptions provided in writing to the Joint Legislative Budget Committee and to the House and Senate Appropriations Committees.”

Section 65-1-1 provides that whenever the term “Mississippi State Highway Department,” or the term “department” meaning the Mississippi State Highway Department, appears in the laws of this state, it shall mean the Mississippi Department of Transportation.

Cross References —

Construction of the term “committee”, see §27-103-101.

State fiscal affairs generally, see §§27-104-1 through27-104-27.

Responsibility for obligations or indebtedness incurred in name of agency, see §27-104-25.

OPINIONS OF THE ATTORNEY GENERAL

Community and junior colleges are not “state agencies” as defined in Section 27-103-103 and therefore are not subject to Section 30 of Senate Bill 3120, mandating ten percent reduction in work force. Ray, Oct. 28, 1992, A.G. Op. #92-0824.

§ 27-103-105. Endowment funds, certain research funds and private gifts not exempt from budget procedures.

Endowment funds from whatever source received, research funds from other than state appropriations, and private gifts to designated agencies or for designated purposes, may not be considered as special funds for the purposes of this chapter and may not be exempt from its terms and provisions.

HISTORY: Laws, 1984, ch. 488, § 57; Laws, 1989, ch. 532, § 49, eff from and after July 1, 1989.

§ 27-103-107. Reports.

All receipts, disbursements, assets, liabilities, encumbrances and fund balances shall be reported to the legislative budget office in regular reports and at such additional periods as the legislative budget office may require. All general fund agencies shall file such reports monthly with the legislative budget office on or before the fifteenth day of the succeeding month. The reports must contain such information and in such form as shall be required by the legislative budget office.

HISTORY: Laws, 1984, ch. 488, § 58, eff from and after July 1, 1984.

Cross References —

Reports by special fund agencies, see §27-103-109.

Authority to request reports concerning revenue collected or otherwise received by a tax or fee-collecting or other revenue-producing agency, see §27-103-135.

§ 27-103-109. Special fund agency reports.

Special-fund agencies may be required to file monthly financial statements or reports in accordance with generally accepted accounting principles, and such agencies may be required to file quarterly or annual reports. The determination of the type of reports and the periods to be covered by such reports shall be determined by the legislative budget office.

HISTORY: Laws, 1984, ch. 488, § 59, eff from and after July 1, 1984.

§ 27-103-111. Director; authority; compensation; clerical and technical assistants.

The business of the committee and the legislative budget office shall be administered by a director, who shall be appointed by the committee and who shall serve at the will and pleasure of the committee. He shall receive such compensation as may be provided by the committee and shall perform such duties as may be prescribed by this or any other statute. Subject to the approval of the committee, he shall have the authority to appoint and employ such stenographic, secretarial, clerical and technical assistants as may be necessary to perform the duties required of the committee and to fix the salaries thereof. All salaries established herein shall be subject to the approval of the committee.

HISTORY: Laws, 1984, ch. 488, § 60, eff from and after July 1, 1984.

Cross References —

Visitation of state agencies by the director, see §27-103-133.

§ 27-103-113. Budget preparation.

It shall be the duty of the Legislative Budget Office to prepare an overall balanced budget of the entire expenses and income of the state for each fiscal year, which budget shall encompass the operations of all general-fund agencies and all special-fund agencies and the Mississippi Department of Transportation and the Division of State Aid Road Construction of the Mississippi Department of Transportation. Beginning with the 1996 fiscal year, such budget shall be prepared in a format which will include performance measurement data associated with the various programs operated by each agency. Said overall budget shall be completed prior to December 15 before the convening of the Legislature at the regular session.

HISTORY: Laws, 1984, ch. 488, § 61; Laws, 1986, ch. 500, § 9; Laws, 1994, ch. 602, § 3; Laws, 2001, ch. 336, § 1, eff from and after passage (approved Mar. 5, 2001.).

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected a typographical error in the first sentence. The word “of” was inserted following “Department.” The Joint Committee ratified the correction at its December 3, 1996, meeting.

OPINIONS OF THE ATTORNEY GENERAL

Any budget based on a revenue estimate other than that jointly adopted by the Governor and the Joint Legislative Budget Committee as required by the statute would be invalid. Anderson, Nov. 25, 2002, A.G. Op. #02-0674.

JUDICIAL DECISIONS

1. Separation of powers.

Statute, which allowed the Executive Branch to make appropriations decisions, was constitutional as it did not violate the doctrine of separation of powers, because budget reductions imposed on state agencies by the Governor of the State of Mississippi pursuant to the statute were an exercise of the Executive’s constitutional power to control the budget. Clark v. Bryant, 253 So.3d 297, 2018 Miss. LEXIS 385 (Miss. 2018).

RESEARCH REFERENCES

ALR.

Validity, Construction, and Application of State Constitutional and Statutory Balanced Budget Provisions. 82 A.L.R.6th 497.

§ 27-103-114. Proposed budget to include multiyear plan for all agencies included in budget, all funding sources, and identified program categories.

The Legislative Budget Office shall prepare and include in the proposed budget a multiyear plan for all agencies included in the proposed budget, for all sources of funding, and for such program categories as the Legislative Budget Office identifies. Such plan shall be based on the actual experience of the immediately preceding three (3) fiscal years, on the approved current fiscal year budget, and on estimates for at least the four (4) succeeding fiscal years.

HISTORY: Laws, 2017, 1st Ex Sess, ch. 6, § 6, effective July 1, 2017.

Editor’s Notes —

Laws of 2017, 1st Ex Sess, ch. 6, § 1, provides:

“SECTION 6. This act shall be known and may be cited as the ‘Financial and Operational Responses That Invigorate Future Years Act (FORTIFY Act).’ ”

§ 27-103-115. Recommendations and studies as to state agencies.

It shall be the further duty of the Legislative Budget Office to make continuous and careful study of all state agencies, and it may make recommendations to the State Legislature for abolition or consolidation or creation of state agencies.

HISTORY: Laws, 1984, ch. 488, § 62, eff from and after July 1, 1984.

§ 27-103-117. Duties of director of Legislative Budget Office.

It shall be the duty of the director of the Legislative Budget Office to familiarize himself with the operations, needs, requirements and anticipated expenses and income of all state agencies and, for such purpose, he shall have the authority to require any state agency to furnish him with any and all necessary information.

HISTORY: Laws, 1984, ch. 488, § 63, eff from and after July 1, 1984.

§ 27-103-119. Consultation with legislative committees by director.

It shall be further required of the director of the Legislative Budget Office, when the legislature is in session, to consult with the finance and appropriations committees of the senate and the ways and means and appropriations committees of the house of representatives as those committees may require.

HISTORY: Laws, 1984, ch. 488, § 64, eff from and after July 1, 1984.

§ 27-103-121. Budget; parts and summary.

The overall budget so prepared shall be in three (3) parts as specified in Sections 27-103-101 through 27-103-139 and 27-104-1 through 27-104-27 and shall contain a general summary of the three (3) parts.

HISTORY: Laws, 1984, ch. 488, § 65, eff from and after July 1, 1984.

Cross References —

Part 1 of the budget, see §27-103-123.

Parts 2 and 3 of the budget, see §27-103-127.

§ 27-103-123. Part 1 of budget; contents.

Part 1 of the overall budget shall include therein the requested budget and the recommended budget for each general fund agency and the proposed revenue by means of which the recommended appropriations can be met.

The overall budget shall show, for each general fund agency, in addition to such other information as may be prescribed by the Legislative Budget Office, the following:

The amount appropriated from the General Fund for the current fiscal year, all special funds receipts already collected and available in the current fiscal year, and an estimate of all special funds which will be collected, or otherwise will become available, by the end of the then current fiscal year;

The estimated amount of all expenditures to be made or obligations to be incurred payable from general or special funds during the then current fiscal year;

The estimated aggregate amount of funds which will be needed by the agency for the succeeding fiscal year; beginning with the 1995 fiscal year and in the event that any services proposed to be provided by the agency in the succeeding fiscal year are Medicaid reimbursable, any state general matching funds necessary for such reimbursements shall be included in the agency’s proposed budget, and the appropriation to the Division of Medicaid in the 1995 fiscal year shall be adjusted accordingly;

The estimated aggregate amount of special funds, if any, which will be available during the succeeding fiscal year, including any balances which will be on hand at the close of the then current fiscal year;

The estimated amount which will be needed and which will require change in existing law or laws;

If any new item of expense is included in the proposed budget of any general fund agency, the reason therefor shall be given; and in any case where the Legislative Budget Office shall eliminate or reduce any item or items in the budget request of any general fund agency, it shall note briefly the reasons therefor, together with the reasons advanced by the agency in support of the item or items eliminated or reduced.

HISTORY: Laws, 1984, ch. 488, § 66; Laws, 1994, ch. 649, § 9, eff from and after July 1, 1994.

Cross References —

Parts 2 and 3 of the budget, see §27-103-127.

§ 27-103-125. Separation of items; limitation on expenditures; recommendations as to additional taxes or sources of revenue.

The proposed budget of each state agency shall show the amounts required for operating expenses separately from the amounts required for permanent improvements. The overall budget shall show, separately by each source, the estimated amount of general fund revenue and of special fund revenues of general fund agencies. The total proposed expenditures in Part 1 of the overall budget shall not exceed the amount of estimated revenues that will be available in the general and special funds for appropriation or use during the succeeding fiscal year, including any balances other than unencumbered balances in general funds that will be on hand in the general and special funds at the close of the then current fiscal year. The total proposed expenditures from the State General Fund in Part 1 of the overall budget shall not exceed ninety-eight percent (98%) of the amount of general fund revenue estimate for the succeeding fiscal year. However, for fiscal years 2010, 2011, 2012, 2016 and 2017 only, the total proposed expenditures from the State General Fund in Part 1 of the overall budget shall not exceed one hundred percent (100%) of the amount of the general fund revenue estimate for the succeeding fiscal year, and for fiscal year 2018, the total proposed expenditures from the State General Fund in Part 1 of the overall budget shall not exceed ninety-nine percent (99%) of the amount of general fund revenue estimate for the succeeding fiscal year. The general fund revenue estimate shall be the estimate jointly adopted by the Governor and the Joint Legislative Budget Committee. The Legislative Budget Office may recommend additional taxes or sources of revenue if in its judgment those additional funds are necessary to adequately support the functions of the state government.

HISTORY: Laws, 1984, ch. 488, § 67; Laws, 1992, ch. 484, § 12; Laws, 1993, ch. 509, § 2; Laws, 2001, ch. 518, § 4; Laws, 2003, ch. 507, § 1; Laws, 2004, ch. 595, § 1; Laws, 2005, 2nd Ex Sess, ch. 2, § 1; Laws, 2008, ch. 507, § 2; Laws, 2009, ch. 563, § 1; Laws, 2010, ch. 562, § 1; Laws, 2015, ch. 471, § 2; Laws, 2016, ch. 460, § 2; Laws, 2017, ch. 440, § 1; Laws, 2017, 1st Ex Sess, ch. 6, § 7, eff from and after July 1, 2017.

Joint Legislative Committee Note —

Section 1 of Chapter 440, Laws of 2017, effective from and after passage (approved April 18, 2017), amended this section. Section 7 of Chapter 6, Laws of 2017 1st Extraordinary Session, effective from and after July 1, 2017 (approved June 23, 2017), also amended this section. As set out above, this section reflects the language of Section 7 of Chapter 6, Laws of 2017 1st Extraordinary Session, which contains language that specifically provides that it supersedes §27-103-125 as amended by Chapter 440, Laws of 2017.

Editor’s Notes —

Laws of 2001, ch. 518, was House Bill No. 776, 2001 Regular Session, and originally passed both Houses of the Legislature on March 24, 2001. The Governor vetoed House Bill 776 on March 30, 2001. The veto was overridden by the State Senate and by the State House of Representatives on March 30, 2001.

Laws of 2008, ch. 507, § 1, effective April 29, 2008, provides:

“SECTION 1. This act shall be known and may be cited as the ‘Budget Reconciliation Act of 2008.’ ”

Laws of 2017, 1st Extraordinary Session, ch. 6, § 1 provides:

“SECTION 1. This act shall be known and may be cited as the ‘Financial and Operational Responses That Invigorate Future Years Act (FORTIFY Act).’ ”

Amendment Notes —

The 2003 amendment inserted “State” preceding “General Fund” in the fourth sentence; and inserted the fifth sentence beginning “However, for fiscal year 2004 only.”

The 2004 amendment deleted “Beginning with the budget for fiscal year 1994” from the beginning of the fourth sentence and made minor stylistic changes.

The 2005 amendment, 2nd Ex Sess, ch. 2, substituted “fiscal year 2006” for “fiscal years 2004 and 2005” near the beginning of the fifth sentence.

The 2008 amendment substituted “However, for fiscal year 2008 and fiscal year 2009 only” for “However, for fiscal year 2006 only.”

The 2009 amendment substituted “2010” for “2008 and fiscal year 2009” following “fiscal year” in the fifth sentence.

The 2010 amendment substituted “However, for fiscal years 2010, 2011 and 2012 only” for “However, for fiscal year 2010 only” in the fifth sentence.

The 2015 amendment inserted “and 2016” in the fifth sentence, and made a related stylistic change.

The 2016 amendment inserted “and 2017” in the fifth sentence, and made related stylistic changes.

The first 2017 amendment (ch. 440), effective April 18, 2017, inserted “and for fiscal year 2018…revenue estimate for the succeeding fiscal year” in the fifth sentence.

The second 2017 amendment (ch. 6, 1st Extraordinary Session) inserted “other than unencumbered balances in general funds” in the third sentence; deleted “plus any unencumbered balances in general funds that will be available and on hand at the close of the then current fiscal year” from the end of the fourth and fifth sentences; and deleted the former next-to-last sentence, which read: “Unencumbered balances in general funds that will be available and on hand at the close of the current fiscal year shall not include projected amounts required to be deposited into the Working Cash-Stabilization Reserve Fund under Section 27-103-203.”

OPINIONS OF THE ATTORNEY GENERAL

Any budget based on a revenue estimate other than that jointly adopted by the Governor and the Joint Legislative Budget Committee as required by the statute would be invalid. Anderson, Nov. 25, 2002, A.G. Op. #02-0674.

§ 27-103-127. Parts 2 and 3 of budget; special fund agency; institutions of higher learning budget; port or harbor agency budgets; department of transportation; division of state aid road construction.

To the end that the overall budget shall present in comparable terms a complete summary of all financial operations of all state agencies, Part 2 of the overall budget shall include therein the requested budget and the recommended budget for each special fund agency. The overall budget shall show for each special fund agency, in addition to such other information as may be prescribed by the Legislative Budget Office, the following:

The amount by source of all special fund receipts collected or otherwise available in the current fiscal year, and an estimate by source of all special funds which will be collected or become available by the end of the then current fiscal year;

The estimated amount of all expenditures to be made or obligations to be incurred payable from such special funds during the then current fiscal year;

The estimated aggregate amount of special funds which will be needed by the agency for the succeeding fiscal year; beginning with the 1995 fiscal year and in the event that any services proposed to be provided by the agency in the succeeding fiscal year are Medicaid reimbursable, any state general matching funds necessary for such reimbursement shall be included in the agency’s proposed budget, and the appropriation to the Division of Medicaid in the 1995 fiscal year shall be adjusted accordingly;

The estimated amount by source of special funds which will be available under existing laws during the succeeding fiscal year, including any balances which will be on hand at the close of the then current fiscal year;

The estimated amount which will be needed and which will require change in existing law or laws;

If any new item of expense is included in the proposed budget of any special fund agency, the reason therefor shall be given; and in any case where the Legislative Budget Office shall eliminate or reduce any item or items in the proposed budget of any special fund agency, it shall note briefly the reasons therefor, together with the reasons advanced by the agency in support of the item or items eliminated or reduced;

The proposed budget of each special fund agency shall show the amounts required for operating expenses separately from the amounts required for permanent improvements.

Proposed expenditures for any agency in Part 2 of the overall budget shall not exceed the amount of estimated revenues which will be available to it. Provided, that the Legislative Budget Office may recommend changes in existing law so as to decrease or increase the revenues available to any agency if in its judgment such changes are necessary or desirable.

Provided further, that expenditures approved or authorized by the Legislature for any special fund agency or special funds approved for general fund agency shall constitute a maximum to be expended or encumbered by such agency, and shall not constitute authority to expend or encumber more than the amount of revenue actually collected or otherwise received.

No special fund agency or general fund agency shall make expenditures from special funds available to such agency unless such expenditures are set forth in a budget approved by the Legislature. Such legislative approval shall be set forth in an appropriation act. Provided, however, that special funds derived from the collection of taxes for any political subdivision of the state shall be excepted from the foregoing provisions. The executive head of the state agency shall be liable on his official bond for expenditures or encumbrances which exceed the total amount of the budget or the amount received if receipts are less than the approved budget.

Provided, however, that each university and college shall submit through the Board of Trustees of State Institutions of Higher Learning an annual budget to the Legislative Budget Office prior to the beginning of each fiscal year with such information and in such form, and in such detail, as may be required by the Legislative Budget Office. If the Legislative Budget Office determines that sufficient funds will be available during the fiscal year to fund the proposed budget as submitted, then and in that event the proposed budget shall be approved. However, if the Legislative Budget Office determines that, in its judgment, sufficient funds will not be available to fund the proposed budget, the affected institution or institutions and the Board of Trustees of State Institutions of Higher Learning shall be promptly notified and given an opportunity to either justify the proposed budget or proposed amendments which can be mutually agreed upon. The Legislative Budget Office shall then approve the proposed budget or budgets of the several universities and colleges. The total amount approved for each institution shall constitute the maximum funds which may be expended during the fiscal year.

The municipal, county or combined municipal and county port and harbor commissions, authorities or other port or harbor agencies not owned or operated by the state, shall submit annual or amended budgets of their estimated receipts and expenditures to the governing bodies of such municipality, county or municipality and county, for their approval, and a copy of such budget as approved by such governing body or bodies shall be filed with the Legislative Budget Office. Such budget shall itemize all estimated receipts and expenditures, and the Legislative Budget Office may require particularization, explanation or audit thereof, and shall report such information to the Legislature.

To the end that the overall budget shall present in comparable terms a complete summary of all financial operations of all state agencies, Part 3 of such overall budget shall consist of an estimated preliminary annual budget of the Department of Transportation and the Division of State Aid Road Construction of the Department of Transportation and such information for the current fiscal year as is necessary to make presentation comparable to that specified for Part 2 special fund agencies.

The annual budget request of the Department of Transportation shall be divided into the following program budgets: (a) administration and other expenses, (b) construction, (c) maintenance, and (d) debt service. In making its annual appropriation to the Department of Transportation from the State Highway Fund, the Legislature shall separate the appropriation bill into the four (4) program budget areas herein specified. For the purposes of this paragraph, “administration and other expenses” shall be construed to mean those expenses incurred due to departmental support activities which cannot be assigned to a specific construction or maintenance project, and shall be construed to include expenses incurred for office machines, furniture, fixtures, automobiles, station wagons, truck and other vehicles, road machinery, farm equipment and other working equipment, data processing and computer equipment, all other equipment, and replacements for equipment. “Construction” shall be construed to mean those expenses associated with the creation and development of the state highway system and its related facilities; “maintenance” shall be construed to mean those expenses incurred due to activities associated with preservation of safe and aesthetically acceptable highways in an attempt to maintain them in as close to the original condition as possible; and “debt service” shall be construed to mean amounts needed to pay bonds and interest coming due, bank service charges, and bond debt service.

HISTORY: Laws, 1984, ch. 488, § 68; Laws, 1986, ch. 480, § 1; Laws, 1994, ch 649, § 10, eff from and after July 1, 1994.

Cross References —

Part 1 of the budget, see §27-103-123.

General powers and duties of the Board of Trustees of State Institutions of Higher Learning, see §37-101-15.

Department of Transportation audit and budget, see §65-1-113.

§ 27-103-129. Budget requests; contents of request; detailed justification for vehicle purchase required; emergency requests for vehicle purchases; agency reports of vehicles in possession; exemptions; publication of budget requests on Legislative Budget Office and state agency websites.

  1. To enable the Legislative Budget Office to prepare such budget, it shall have full and plenary power and authority to require all general-fund and special-fund agencies and the Mississippi Department of Transportation and the Division of State Aid Road Construction of the Mississippi Department of Transportation to file a budget request with such information and in such form and in such detail as it may deem necessary and advisable, and it shall have the further power and authority to reduce or eliminate any item or items of requested appropriation by any state agency in the Legislative Budget Office’s recommended budget to the Legislature. However, where any item of requested appropriation shall be so reduced or eliminated, the head of the agency involved shall have the right to appear before the appropriate legislative committee to urge a revision of the budget to restore the item reduced or eliminated. The budget requests shall include a definition of the mission of the agency, a description of the duties and responsibilities of the agency, financial data relative to the various programs operated by the agency and performance measures associated with each program of the agency. The performance measures to be contained within the agency budget request shall be developed by cooperative efforts of the Legislative Budget Office, the Department of Finance and Administration and the agency itself and shall be approved jointly by the Legislative Budget Office and the Department of Finance and Administration prior to inclusion within the agency budget request. The budget requests shall also include in an addendum format a five-year strategic plan for the agency which shall include, but not be limited to, the following items of information:
    1. A comprehensive mission statement,
    2. Performance effectiveness objectives for each program of the agency for each of the five (5) years covered by the plan,
    3. A description of significant external factors which may affect the projected levels of performance,
    4. A description of the agency’s internal management system utilized to evaluate its performance achievements in relationship to the targeted performance levels,
    5. An evaluation by the agency of the agency’s performance achievements in relationship to the targeted performance levels for the two (2) preceding fiscal years for which accounting records have been finalized.
  2. All agencies enumerated in subsection (1) of this section shall include in their budget requests the following information regarding contract workers for the most recently completed fiscal year:
    1. The name of each worker;
    2. The specific type of services provided;
    3. Hourly rate of compensation, or the basis for compensation if a rate other than the hourly rate is used;
    4. Total gross salary or wages paid; and
    5. Whether the worker is a retired member of the Public Employees’ Retirement System.
    1. In addition to any other information required by law, each state agency, general-fund agency and special-fund agency, as defined in Section 27-103-103, desiring to purchase any vehicle as defined by this section shall submit as part of its budget request to the Legislative Budget Office and the Department of Finance and Administration a detailed justification for the proposed purchase. The Legislative Budget Office and the Department of Finance and Administration shall jointly prescribe the forms and formats to be used by agencies making the requests. Such forms shall require, at minimum, the following information:
      1. The kind of vehicle to be purchased;
      2. The person to whom the vehicle will be assigned and the employment responsibilities of that person which necessitate a state-owned vehicle;
      3. Whether the vehicle is a work vehicle or passenger vehicle; and
      4. If the vehicle is assigned to a pool and not an individual, the purposes for which the pool vehicle is assigned and the names of the anticipated users of the pool vehicle.
    2. The Legislative Budget Office and the Department of Finance and Administration shall offer a recommendation to the Joint Legislative Budget Committee on all agency requests for vehicles. In making the recommendation, the Legislative Budget Office and the Department of Finance and Administration may consider break-even analyses for the kind of vehicle requested, the travel patterns of the person for whom the vehicle shall be acquired, and shall determine if there exists surplus vehicles in the possession of other agencies that could be used as a substitute for a new vehicle and why such vehicle should not be used. The purchase of vehicles by an agency shall be a specific line item in the agency’s appropriation bill.
    3. If an agency determines that an urgent need exists for a vehicle when it is not feasible to obtain prior legislative approval, the agency may make an emergency request to the Bureau of Fleet Management. Any emergency determination shall be made only upon the existence of extraordinary circumstances. The Bureau of Fleet Management shall make a recommendation to the Executive Director of the Department of Finance and Administration and shall give notification of such recommendation to the Lieutenant Governor, the Speaker of the House and the Chairmen of the Senate and House of Representatives Appropriations Committees. The Executive Director of the Department of Finance and Administration shall have the final authority to approve or disapprove the emergency request. The executive director must set forth specific reasons for approval which shall be a public record. If approved and if adequate funding is available, the agency may purchase a specific vehicle to meet its specific emergency needs. The Bureau of Fleet Management shall report any emergency purchase to the Legislative Budget Office. Any such vehicle shall be subject to the same rules and regulations as provided for nonemergency vehicles.
    4. For purposes of subsections (3) and (4) of this section, the term “passenger vehicle” shall mean a vehicle used primarily in transporting agency personnel and the agency’s equipment from one location to another. This term shall include only those vehicles for which a license plate or tag is required under Chapter 19, Title 27, Mississippi Code of 1972.
    5. For purposes of subsections (3) and (4) of this section, the term “work vehicle” shall mean a vehicle used primarily to perform a work assignment or task while incidentally transporting agency personnel and agency equipment from one location to another. This term shall include only those vehicles for which a license plate or tag is required under Chapter 19, Title 27, Mississippi Code of 1972.
  3. All state agencies, special-fund agencies and general-fund agencies making budget requests under the authority of this section shall include with their budget requests a report of all passenger and work vehicles in their possession. Such report shall detail the persons to whom the vehicles are assigned and the purposes for the vehicles.
  4. Subsections (3) and (4) of this section shall not apply to any vehicle assigned to a sworn officer of the Department of Public Safety and used in undercover operations.
  5. The provisions of subsections (3) and (4) of this section shall not apply to any state institution of higher learning.
  6. The purchase of wireless communication devices as defined in Section 25-53-191 by any state agency, special-fund agency or general-fund agency making budget requests under the authority of this section shall be a specific line item in the agency’s appropriation bill.
    1. Beginning with the fiscal year 2017 budget submission, the Legislative Budget Office shall annually publish on its website all budget requests submitted under the authority of this section by state agencies, special-fund agencies and general-fund agencies and shall include all budget units for which budget requests are submitted.
    2. Beginning with the fiscal year 2017 budget submission, any state agency, special-fund agency and general-fund agency making a budget request under the authority of this section shall annually publish on its agency website a copy of the budget request that it submitted.

HISTORY: Laws, 1984, ch. 488, § 69; Laws, 1986, ch. 500, § 10; Laws, 1994, ch. 602, § 2; Laws, 2006, ch. 476, § 1; Laws, 2006, ch. 537, § 3; Laws, 2015, ch. 480, § 2, eff from and after July 1, 2015.

Joint Legislative Committee Note —

Section 1 of ch. 476, Laws of 2006, effective from and after July 1, 2006, (approved March 27, 2006) amended this section. Section 3 of ch. 537, Laws of 2006, effective from and after July 1, 2005, (approved April 17, 2006) also amended this section. As set out above, this section reflects the language of Section 3 of ch. 537, Laws of 2006, pursuant to Section 1-3-79 which provides that whenever the same section of law is amended by different bills during the same legislative session, and the effective dates of the amendments are the same, the amendment with the latest approval date shall supersede all other amendments to the same section approved on an earlier date.

Amendment Notes —

The first 2006 amendment (ch. 476) added (2).

The second 2006 amendment (ch. 537) added (2) through (7).

The 2015 amendment, in (1), deleted “Beginning with the 1996 fiscal year” from the beginning of the third and last sentences of the introductory paragraph; deleted “Beginning July 1, 2007” from the beginning of the last sentence of (3)(b) and from the beginning of (7); and added (8).

Cross References —

Bureau of Fleet Management duties, see §25-1-77.

Failure or refusal to file budget request, see §27-103-131.

§ 27-103-131. Failure or refusal to file budget request; proceedings.

If any officer or employee of any state agency whose duty it is to do so shall refuse or fail to file a budget request with such information and in such form and in such detail and within such time as the legislative budget office may require in the exercise of its authority, the director shall prepare and file, or cause to be prepared and filed, a budget request for such agency, and the expense thereof shall be personally borne by said officer or employee, and he or she shall be responsible on his or her official bond for the payment of the expense; provided that a negligently prepared budget shall be considered as a refusal or failure under the provisions of this section. The records of the legislative budget office and the overall budget submitted by it to the Legislature shall clearly identify and set forth all the facts relative to any agency budget request prepared by the director under the authority of this section.

HISTORY: Laws, 1984, ch. 488, § 70, eff from and after July 1, 1984.

§ 27-103-133. Visitation of state agencies; hearings.

The director of the Legislative Budget Office, in person or by assistant, may visit such state agencies as the committee deems necessary to obtain information as to the needs or requirements thereof, and may hold hearings at such place or places as may be designated for such purpose.

HISTORY: Laws, 1984, ch. 488, § 71, eff from and after July 1, 1984.

§ 27-103-135. Information to be furnished by tax, fee-collecting or other revenue-producing agency; reports.

  1. At such regular or special times and on such forms as the Legislative Budget Office may require, every tax or fee-collecting or other revenue-producing agency shall furnish the Legislative Budget Office with complete and detailed information as to the amount of revenue collected or otherwise received by it during the then current fiscal year, together with an estimate of the revenue that is anticipated for such succeeding periods as the Legislative Budget Office may require. In addition, each state agency that maintains funds in accounts that are not in the State Treasury shall furnish the Legislative Budget Office with detailed information about the amount of those funds that the agency has on hand and the location of those funds.
  2. At such regular or special times and on such forms as the State Fiscal Officer may require, every tax or fee-collecting or other revenue-producing agency shall furnish the Department of Finance and Administration with complete and detailed information as to the amount of revenue collected or otherwise received by it during the then current fiscal year, together with an estimate of the revenue that is anticipated for such succeeding periods as the board may require. The information required to be furnished under this section shall include all revenues from every fee, penalty, tax, assessment or other charge levied, whether authorized by law or not, and shall further include an itemized statement by the agency of the costs of services for which fees are charged, comparing the costs with revenues generated by the fees.
  3. The State Fiscal Officer shall review the information so furnished and report to the Legislature any fees that do not appear to be reasonably calculated to recover the costs of services for which the fees are charged, and any fees that are collected without legal authority.

HISTORY: Laws, 1984, ch. 488, § 72; Laws, 1985, ch. 525, § 3; Laws, 2004, ch. 595, § 4, eff from and after July 1, 2004.

Editor’s Notes —

Section 27-104-6 provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Amendment Notes —

The 2004 amendment added the last sentence in (1); substituted “Officer” for “Management Board” throughout; and substituted “Department of Finance and Administration” for “board” in (2); and made minor stylistic changes.

§ 27-103-137. Hearings on budget requirements; copies of budget.

The Legislative Budget Office shall hold such hearings as may be necessary to determine the actual budget requirements of the agencies. The state fiscal management board and the governor’s budget officer shall be notified of such hearings and the board and any staff members of the board and of the governor’s office may attend such hearings in order to give the governor adequate information on which to base any budget recommendations he may desire to submit to the legislature. The Legislative Budget Office shall have made a sufficient number of copies of its proposed budget in order that the data contained therein will be available to the members of the Legislature for consideration, and to provide a copy for each state agency included in the budget proposal, and shall forward a copy to each member or member-elect of the Legislature and to each state agency on or about December 15 of each year.

HISTORY: Laws, 1984, ch. 488, § 73, eff from and after July 1, 1984.

Editor’s Notes —

Section 27-104-1 provides that the term “Fiscal Management Board” shall mean the “Department of Finance and Administration.”

§ 27-103-139. Submission of budget; employment of budget officer.

On or before November 15 preceding each regular session of the Legislature, except the first regular session of a new term of office, the Governor shall submit to the members of the Legislature, the Legislative Budget Office or the members-elect, as the case may be, and to the executive head of each state agency a balanced budget for the succeeding fiscal year. The budget submitted shall be prepared in a format that will include performance measurement data associated with the various programs operated by each agency. The total proposed expenditures in the balanced budget shall not exceed the amount of estimated revenues that will be available for appropriation or use during the succeeding fiscal year, including any balances other than unencumbered balances in general funds that will be on hand at the close of the then current fiscal year, as determined by the revenue estimate jointly adopted by the Governor and the Legislative Budget Committee. The total proposed expenditures from the State General Fund in the balanced budget shall not exceed ninety-eight percent (98%) of the amount of general fund revenue estimate for the succeeding fiscal year. However, for fiscal years 2010, 2011, 2012, 2016 and 2017 only, the total proposed expenditures from the State General Fund in the balanced budget shall not exceed one hundred percent (100%) of the amount of the general fund revenue estimate for the succeeding fiscal year, and for fiscal year 2018, the total proposed expenditures from the State General Fund in the balanced budget shall not exceed ninety-nine percent (99%) of the amount of general fund revenue estimate for the succeeding fiscal year. The general fund revenue estimate shall be the estimate jointly adopted by the Governor and the Joint Legislative Budget Committee.

The revenues used in preparing the balanced budget shall be only those revenues that will be available under the general laws of the state as they exist when the balanced budget is prepared, and shall not include any proposed revenues that would become available only after the enactment of new legislation. If the Governor has any recommendations for additional proposed expenditures or proposed revenues that are not included in his balanced budget, he shall submit those recommendations in a supplement that is separate from his balanced budget, and whenever the Governor recommends any such additional proposed expenditures, he also shall recommend proposed revenues that are sufficient to fund the additional proposed expenditures, providing specific details regarding the sources and the total amount of those proposed revenues.

The Governor may employ a budget officer for the purpose of receiving information from the State Fiscal Officer and preparing his recommendations on the budget. If the Governor determines that information received from the State Fiscal Officer is not sufficient to enable him to prepare his budget recommendations, he may request an appropriation from the Legislature to provide additional staff within the Governor’s office for that purpose. At the first regular session after his election for Governor, the Governor shall submit any budget recommendations plus the required revenue source recommendations no later than January 31 of that year.

HISTORY: Laws, 1984, ch. 488, § 74; Laws, 1986, ch. 500, § 11; Laws, 1989, ch. 532, § 50; Laws, 1991, ch. 426, § 1; Laws, 1992, ch. 484, § 13; Laws, 1993, ch. 509, § 3; Laws, 1994, ch. 602, § 4; Laws, 2001, ch. 336, § 2; Laws, 2003, ch. 507, § 2; Laws, 2004, ch. 595, § 2; Laws, 2005, 2nd Ex Sess, ch. 2, § 2; Laws, 2009, ch. 563, § 2; Laws, 2010, ch. 562, § 2; Laws, 2015, ch. 471, § 3; Laws, 2016, ch. 460, § 3; Laws, 2017, ch. 440 § 2; Laws, 2017, 1st Ex Sess, ch. 6, § 8, eff from and after July 1, 2017.

Joint Legislative Committee Note —

Section 12 of Chapter 517, Laws of 2014, amended this section by adding a second paragraph, which read: “The budget submitted by the Governor shall include the information and recommendations required by Section 6 of this act.” Section 6 of the act, referenced in this paragraph, was in the bill as introduced but was removed from the bill before final passage. As there is no corresponding section to change the reference to, the language has been removed from the section at the direction of the Joint Legislative Committee on Compilation, Revision and Publication of Legislation. The Joint Committee ratified the deletion of this language at its July 1, 2014, meeting.

Section 2 of Chapter 440, Laws of 2017, effective from and after passage (approved April 18, 2017), amended this section. Section 8 of Chapter 6, Laws of 2017, 1st Extraordinary Session, effective from and after July 1, 2017 (approved June 23, 2017), also amended this section. As set out above, this section reflects the language of Section 8 of Chapter 6, Laws of 2017, 1st Extraordinary Session, which contains language that specifically provides that it supersedes §27-103-139 as amended by Chapter 440, Laws of 2017.

Editor’s Notes —

Laws of 2017, 1st Extraordinary Session, ch. 6, § 1 provides:

“SECTION 1. This act shall be known and may be cited as the ‘Financial and Operational Responses That Invigorate Future Years Act (FORTIFY Act).’ ”

Section 27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Amendment Notes —

The 2003 amendment, in the first paragraph, inserted “State” preceding “General Fund” in the fourth sentence, and inserted the fifth sentence beginning “However, for fiscal year 2004 only.”

The 2004 amendment in the first paragraph, deleted “Beginning with the 1996 fiscal year” from the beginning of the second sentence and “Beginning with the budget for fiscal year 1994” from the beginning of the fourth sentence; in the fourth sentence, inserted “and 2005” following “for fiscal years 2004” and substituted “under” for “pursuant” in the last sentence; and made minor stylistic changes throughout.

The 2005 amendment, 2nd Ex Sess, ch. 2, substituted “fiscal year 2006” for “fiscal years 2004 and 2005” near the beginning of the fifth sentence of the first paragraph.

The 2009 amendment substituted “2010” for “2006” following “fiscal year” year in the second to last sentence of the first paragraph.

The 2010 amendment substituted “However, for fiscal years 2010, 2011 and 2012 only” for “However, for fiscal year 2010 only” in the fifth sentence of the first paragraph.

The 2014 amendment added the second undesignated paragraph.

The 2015 amendment inserted “and 2016” in the fifth sentence, and made a related stylistic change.

The 2016 amendment inserted “and 2017” in the fifth sentence, and made related stylistic changes.

The first 2017 amendment, (ch. 440), effective April 18, 2017, inserted “and for fiscal year 2018…revenue estimate for the succeeding fiscal year” in the fifth sentence of the first paragraph.

The second 2017 amendment (ch. 6, 1st Extraordinary Session), in the first paragraph, inserted “other than unencumbered balances in general funds” in the third sentence; deleted “plus any unencumbered balances in general funds that will be available and on hand at the close of the then current fiscal year” from the end of the fourth and fifth sentences; and deleted the last sentence, which read: “Unencumbered balances in general funds that will be available and on hand at the close of the fiscal year shall not include projected amounts required to be deposited into the Working Cash-Stabilization Reserve Fund and the Education Enhancement Fund under Section 27-103-203.”

Cross References —

Powers and duties of Executive Director of the Department of Finance and Administration, see §§7-7-1 et seq. and27-104-1 et seq.

OPINIONS OF THE ATTORNEY GENERAL

Any budget based on a revenue estimate other than that jointly adopted by the Governor and the Joint Legislative Budget Committee as required by the statute would be invalid. Anderson, Nov. 25, 2002, A.G. Op. #02-0674.

JUDICIAL DECISIONS

1. Separation of powers.

Statute, which allowed the Executive Branch to make appropriations decisions, was constitutional as it did not violate the doctrine of separation of powers, because budget reductions imposed on state agencies by the Governor of the State of Mississippi, pursuant to the statute, were an exercise of the Executive’s constitutional power to control the budget. Clark v. Bryant, 253 So.3d 297, 2018 Miss. LEXIS 385 (Miss. 2018).

RESEARCH REFERENCES

ALR.

Validity, Construction, and Application of State Constitutional and Statutory Balanced Budget Provisions. 82 A.L.R.6th 497.

Mississippi Performance Budget and Strategic Planning Act of 1994

§ 27-103-151. Short title; purpose.

Sections 27-103-151 through 27-103-157 shall be cited as the “Mississippi Performance Budget and Strategic Planning Act of 1994.” The processes and procedures established by Sections 27-103-151 through 27-103-157 are derived in large measure from recommendations contained within the study entitled “The Mississippi Budgeting Process” issued by the Joint Legislative Budget Committee in December 1992 as required by Section 27-103-209.

HISTORY: Laws, 1994, ch. 602, § 1, eff from and after passage (approved April 8, 1994).

Editor’s Notes —

Laws of 1994, ch. 602, § 1, is cited as the “Mississippi Performance Budget and Strategic Planning Act of 1994.” In addition to Sections 27-103-151 through 27-103-157, this act also amended Sections 27-103-113, 27-103-129 and 27-103-139.

§ 27-103-153. Appropriation bills to include performance targets; performance measurement data to be maintained and reported.

  1. Beginning with the 1996 fiscal year, the appropriation bills enacted to provide funding for each state agency or institution shall include performance targets for each performance measure established for each program within each such agency. Said performance targets shall be established annually by the Legislature and shall be based upon the funding level authorized for each agency within its appropriation bill. The Department of Finance and Administration shall provide accounting system services to each agency to allow both program expenditures and performance measurement data to be maintained and reported in such form and in such detail as may be required by the Joint Legislative Budget Committee.
  2. As provided in Section 27-103-159, the Department of Corrections, the Department of Education, the Department of Health and the Department of Transportation may be exempted from the requirements of this section.

HISTORY: Laws, 1994, ch. 602, § 5; Laws, 2014, ch. 444, § 2, eff from and after July 1, 2014.

Amendment Notes —

The 2014 amendment added (2).

§ 27-103-155. Evaluation of performance accomplishments; funding; reports; agency five-year strategic plans; Legislature review.

  1. Beginning with the 1995 fiscal year, the Legislature shall make available funds for the employment of such persons as may be required to conduct an evaluation of the actual performance accomplishments of each agency and its programs in comparison to the targeted performance levels established within the appropriation bill for each agency and its programs. The results of such evaluations shall be prepared in such form and in such detail as may be required by the Joint Legislative Budget Committee. Beginning with the 1996 fiscal year, the Legislative Budget Office and the Department of Finance and Administration shall review the five-year strategic plans submitted by each agency as an addendum to its budget request and shall make copies of said plans available to the Legislature for review and consideration.
  2. As provided in Section 27-103-159, the Department of Corrections, the Department of Education, the Department of Health and the Department of Transportation may be exempted from the requirements of this section, except for those requiring the production of agency strategic plans.

HISTORY: Laws, 1994, ch. 602, § 6; Laws, 2014, ch. 444, § 3, eff from and after July 1, 2014.

Amendment Notes —

The 2014 amendment added (2).

§ 27-103-157. Establishment of innovation incentive program to develop and implement innovative cost saving measures; innovation incentive awards.

The Department of Finance and Administration is hereby authorized and directed to establish an innovation incentive program whereby agencies which develop and implement innovative cost saving measures can receive both public commendation and monetary reward in recognition of their efforts. The Department of Finance and Administration shall develop policies and procedures as may be required in order to properly administer said program and such policies and procedures shall include the development of evaluation criteria by which the cost saving results of the various innovations can be calculated and compared against the innovations of other agencies. The Department of Finance and Administration shall make all agencies aware of the innovation incentive program and shall encourage the participation of agencies in the program.

The Department of Finance and Administration shall submit its recommendations for innovation incentive awards to the Legislature for consideration on or before January 1 of each year. The recommendations of the Department of Finance and Administration shall include the following items of information: (a) proposed recipients of awards, (b) the proposed amount of the monetary award, and (c) the proposed manner in which the monetary award should be made available to the recipient. The Legislature may hold hearings in regard to the innovations recommended for consideration by the Department of Finance and Administration and may, in its discretion, appropriate funds to reward agencies for innovations.

HISTORY: Laws, 1994, ch. 602, § 7, eff from and after passage (approved April 8, 1994).

OPINIONS OF THE ATTORNEY GENERAL

This section does not conflict with Miss. Const., Art. 4, §§ 66 and 96. Bryant, Sept. 17, 2003, A.G. Op. 03-0426.

Any appropriations of funds to agencies is purely within the discretion of the Legislature. There is no requirement that the participating agencies receive monetary awards, even if the Department of Finance and Administration recommends to the Legislature that an award be granted. Bryant, Sept. 17, 2003, A.G. Op. 03-0426.

This section clearly invites agencies to participate in the program, and in the final sentence provides that the Legislature may appropriate funds to agencies, not individuals. Bryant, Sept. 17, 2003, A.G. Op. 03-0426.

§ 27-103-159. Certain state departments required to provide inventory of programs and activities; components of inventory; all state agencies required to provide report of all sources of revenue; components of report [Effective until July 1, 2019].

  1. For purposes of this section, the following terms shall have the following meanings ascribed to them:
    1. “Evidence-based program” shall mean a program or practice that has had multiple site random controlled trials across heterogeneous populations demonstrating that the program or practice is effective for the population.
    2. “Research-based program” shall mean a program or practice that has some research demonstrating effectiveness, but that does not yet meet the standard of evidence-based practices.
    3. “Promising practices” shall mean a practice that presents, based upon preliminary information, potential for becoming a research-based or evidence-based program or practice.
    4. “Other programs and activities” shall mean all programs and activities that do not fit the definition of evidence-based, research-based or promising practices programs.
    5. “Program inventory” shall mean the complete list of all agency programs and activities that meet any definition set out in this section.
    6. “Program catalogue” means a compendium of programs compiled by a reputable source that publishes information for use by the government.
  2. Beginning with the fiscal year 2016 budget cycle, the Legislative Budget Office shall require the Department of Corrections, the Department of Health, the Department of Education, and the Department of Transportation to comply with the requirements of this section respecting the inventorying of agency programs and activities for use in the budgeting process.The aforementioned agencies shall submit all program information to the Legislative Budget Office in accordance with any policies established by that office setting out requirements for any filings required under this section.
  3. The Legislative Budget Office, the PEER Committee staff, and personnel of each of the agencies set out in this section shall review the programs of each agency and shall:
    1. Establish an inventory of agency programs and activities;
    2. Categorize all agency programs and activities as evidence-based, research-based, promising practices, or other programs and activities with no evidence of effectiveness, and compile them into an agency program inventory.In categorizing programs, the staffs may consult the Washington State Institute for Public Policy’s Evidence Based Practices Institute’s program catalogue or any other comparable catalogue of evidence-based, research-based, promising practices, or other programs and activities;
    3. Identify agency and program premises, goals, objectives, outcomes and outputs, as well as any other indicator or component the staffs consider to be appropriate;
    4. Establish a procedure for base-lining programs which are built around promising practices or other programs that do not meet the definition of evidence-based or research-based programs, so that further research can be conducted to gauge the program’s effectiveness;
    5. Describe any methodologies used to develop any program which is neither evidence-based or research-based; and
    6. Establish a procedure for determining cost-benefit ratios for all programs of each agency.
  4. The Legislative Budget Office shall report to the Legislative Budget Committee the results of all activities required by subsections (1), (2) and (3) of this section with recommendations as to how this information can be incorporated into budget recommendations and the appropriations process. The Legislative Budget Committee may incorporate such recommendations into the fiscal year 2017 budget and appropriations bills, or delay such incorporation until the committee is satisfied that the information collected and inventoried under the requirements of this section will enhance accountability and performance measurement for the programs and activities of state agencies.
  5. Beginning in the fiscal year 2017 budget cycle, the Department of Corrections, the Department of Education, the Department of Health and the Department of Transportation may be exempted from the requirement to prepare any information required by Section 27-103-153 and Section 27-103-155, Mississippi Code of 1972, except for the strategic planning requirements of Section 27-103-155.
  6. Beginning with the fiscal year 2017 budget presentation, and each year thereafter, each state agency, general fund agency and special fund agency shall provide to the Joint Legislative Budget Committee a report of all sources of revenue, including the amounts from each source, collected by the agency in the most recent fiscal year.Such report shall include a list of each tax, fine or fee assessed by the agency, and it shall include the following for each:
    1. The amount assessed;
    2. The amount collected;
    3. The section, regulation, or other authoritative source that authorized their assessment and collection;
    4. The method of determining assessments, including who is assessed, how the agency determines the amount of assessment, including rates;
    5. The methods of collecting the amounts assessed;
    6. The purposes for which the funds were expended by the agency;
    7. The amount of funds transferred to the general fund, if applicable, and the authority by which the transfer took place;
    8. The amount of funds transferred to another entity, if applicable, and the authority by which the transfer took place, as well as the name of the entity to which the funds were transferred;
    9. The fiscal year-end balance of every fund that receives revenue generated by fines and fees; and
    10. Any Maintenance of Effort agreements entered into with any federal agency or subdivision thereof.

      For sums received from state sources, the agency shall list each source, including each special fund, along with the amounts received from each fund.For sums received from federal government sources, the agency shall list each source at its most specific level, such as an office or division, not simply the federal department from which it came.The report shall also include a detailed description of the actions or results that were promised by the agency in order to receive these funds.

      These reports shall be posted on the Legislative Budget Committee’s website.

  7. The Legislative Budget Committee shall, no later than the 2019 Regular Session of the Legislature, make a recommendation to the Legislature regarding the application of the processes and requirements of this section to all agencies of state government.

HISTORY: Laws, 2014, ch. 444, § 1; Laws, 2015, ch. 480, § 1; Laws, 2016, ch. 358, § 1, eff from and after July 1, 2016.

Editor’s Notes —

Laws of 2015, ch. 480, § 3, effective July 1, 2015, provides:

“SECTION 3. (1) From and after October 1, 2015, until dissolution, there is created the Mississippi Fines Accountability and Transparency Task Force. The purpose of the task force is to review the amount of fines collected annually by state agencies that collect fines to determine how the agencies expend those fines annually, and to make recommendations on how the agencies should expend those fines each year to ensure a proper mechanism for transparency between each state agency and the citizens of Mississippi. For the purposes of this act, the term ‘agency‘ has the meaning defined in Section 25-9-107(d).

“(2) The Mississippi Fines Accountability and Transparency Task Force shall be composed of the following eleven (11) members:

“(a) The Chairman of the House of Representatives Select Committee on Accountability, Efficiency and Transparency, or his or her designee;

“(b) The Chairman of the Senate Committee on Accountability, Efficiency and Transparency, or his or her designee;

“(c) The Vice Chairman of the Senate Committee on Accountability, Efficiency and Transparency, or his or her designee;

“(d) The Chairman of the House of Representatives Committee on Fees and Salaries of Public Officers, or his or her designee;

“(e) The Chairman of the House of Representatives Committee on Appropriations, or his or her designee;

“(f) The Chairman of the Senate Committee on Appropriations, or his or her designee;

“(g) One (1) individual from the Joint Committee on Performance Evaluation and Expenditure Review, or his or her designee;

“(h) One (1) individual from the Mississippi Office of the State Auditor;

“(i) One (1) nonlegislative individual appointed by the Speaker of the House of Representatives;

“(j) One (1) nonlegislative individual appointed by the Lieutenant Governor; and

“(k) One (1) nonlegislative individual appointed by the Governor.

“(3) The Mississippi Fines Accountability and Transparency Task Force shall have the following duties:

“(a) To study available information regarding the expenditure of fines by state agencies;

“(b) To seek input, as it deems appropriate from all branches of state and local government, governmental agencies, businesses and nonprofit organizations throughout the state as is necessary for proper review;

“(c) To recommend a mechanism that will provide transparency regarding the expenditure of fines by state agencies;

“(d) To make recommendations based on its findings on how to expend the fines collected by state agencies; and

“(e) To submit the report from its findings to the Legislature and the Governor not later than December 31, 2015.

“(4) After submitting the report required in this subsection (3), the Mississippi Fines Accountability and Transparency Task Force shall be dissolved.

“(5) At its first meeting, the task force shall elect a chairman and vice chairman from its membership and adopt rules for transacting its business and keeping records.

“(6) Notwithstanding any provisions of the laws of the State of Mississippi to the contrary, state agencies shall be required to cooperate with the Mississippi Fines Accountability and Transparency Task Force.”

Amendment Notes —

The 2015 amendment, in (4), inserted “subsections (1), (2) and (3) of” in the first sentence, and substituted “requirements of this section” for “requirements of this bill” in the last sentence; and added (6), and redesignated former (6) as (7).

The 2016 amendment added (6)(j) and made related changes.

§ 27-103-159. Certain state departments required to provide inventory of programs and activities; components of inventory; all state agencies required to provide report of all sources of revenue; components of report [Effective July 1, 2019].

  1. For purposes of this section, the following terms shall have the following meanings as defined in this subsection:
    1. “Evidence-based program” means an intervention program that has had multiple site randomized controlled trials across heterogeneous populations demonstrating that the program is effective for the population and that does not have an equivalent or more probative body of rigorous evaluation demonstrating its ineffectiveness.
    2. “Intervention program” means a discrete and systematic set of activities designed to achieve one or more specific outcomes not constituted or reliably achieved by the activities themselves.
    3. “Research-based program” means an intervention program that has had at least one (1) rigorous controlled evaluation demonstrating effectiveness and does not have an equivalent or more probative body of evaluations demonstrating its ineffectiveness.
    4. “Promising program” means an intervention program that has had at least one (1) rigorous controlled evaluation demonstrating effectiveness.
    5. “Other programs” means all programs that do not fit the definition of evidence-based, research-based or promising programs. This category may include nonintervention programs as well as intervention programs with rigorous evidence of ineffectiveness, mixed evidence of effectiveness, or an absence of evidence.
    6. “Program inventory” means the list of all agency programs that for purposes of accountability means a set of activities upon which state resources are expended.
    7. “Rigorous controlled evaluation” means an evaluation for which the program received a ranking of at least three (3) on the Maryland Scientific Methods Scale, which level requires a control group.
  2. Beginning with the fiscal year 2016 budget cycle, the Legislative Budget Office shall require the Department of Corrections, the Department of Health, the Department of Education, and the Department of Transportation to comply with the requirements of this section respecting the inventorying of agency programs and activities for use in the budgeting process. The aforementioned agencies shall submit all program information to the Legislative Budget Office in accordance with any policies established by that office setting out requirements for any filings required under this section. Additional agencies shall be required to comply with the provisions of this subsection as provided in subsection (5) of this section.
  3. The Legislative Budget Office, the PEER Committee staff, and personnel of each of the agencies required to comply with this section shall review the programs of each agency and shall:
    1. Establish an initial inventory of agency programs as defined in subsection (1)(a) through (e) of this section;
    2. Categorize all agency programs as intervention or nonintervention and all intervention programs as evidence-based, research-based, promising, or other. Where possible, other intervention programs should be further classified according to the subcategories in subsection (1) of this section;
    3. Identify agency and program premises, goals, objectives, outcomes and outputs, as well as any other indicator or component the staffs consider to be appropriate, such as evidence of a program’s adherence to best practices;
    4. Report estimated expenditures and full-time equivalent (FTE) positions for each agency program for each fiscal year;
    5. Recommend new and additional budget programs that capture the work of the agency identified through the inventory process and that are reasonable in number for making appropriations;
    6. Establish a procedure for base-lining programs which are built around promising practices or other programs that do not meet the definition of evidence-based or research-based programs, so that further research can be conducted to gauge the program’s effectiveness;
    7. Describe the goals and theories used to develop any program that is neither evidence-based or research-based;
    8. Develop procedures for optimizing cost-effectiveness of agency programs; and
    9. Annually update each agency’s inventory and related data as specified in paragraphs (b) through (e) of this subsection (3).
  4. Beginning with the fiscal year 2017 budget presentation, and each year thereafter, each state agency, general fund agency and special fund agency shall provide to the Joint Legislative Budget Committee a report of all sources of revenue, including the amounts from each source, collected by the agency in the most recent fiscal year. Such report shall include a list of each tax, fine or fee assessed by the agency, and it shall include the following for each:
    1. The amount assessed;
    2. The amount collected;
    3. The code section, regulation, or other authoritative source that authorized their assessment and collection;
    4. The method of determining assessments, including who is assessed, how the agency determines the amount of assessment, including rates;
    5. The methods of collecting the amounts assessed;
    6. The purposes for which the funds were expended by the agency;
    7. The amount of funds transferred to the general fund, if applicable, and the authority by which the transfer took place;
    8. The amount of funds transferred to another entity, if applicable, and the authority by which the transfer took place, as well as the name of the entity to which the funds were transferred;
    9. The fiscal year-end balance of every fund that receives revenue generated by fines and fees; and
    10. Any Maintenance of Effort agreements entered into with any federal agency or subdivision thereof.

      For sums received from state sources, the agency shall list each source, including each special fund, along with the amounts received from each fund. For sums received from federal government sources, the agency shall list each source at its most specific level, such as an office or division, not simply the federal department from which it came. The report shall also include a detailed description of the actions or results that were promised by the agency in order to receive these funds.

      These reports shall be posted on the Legislative Budget Committee’s website.

  5. Upon recommendations of the PEER Committee staff, the Legislative Budget Office may for the fiscal year 2021 budget cycle and all later budget cycles, annually designate additional agencies that shall be required to comply with the provisions of subsections (1), (2) and (3) of this section. Material collected in association with the provisions of subsections (1), (2) and (3) of this section may be incorporated into agency appropriations bills to the extent deemed practicable by the Legislative Budget Committee.

HISTORY: Laws, 2014, ch. 444, § 1; Laws, 2015, ch. 480, § 1; Laws, 2016, ch. 358, § 1, eff from and after July 1, 2016; Laws, 2019, ch. 444, § 1, eff from and after July 1, 2019.

Budget Reform Act of 1992

§ 27-103-201. Short title.

Chapter 484, Laws of 1992, shall be known and may be cited as the “Budget Reform Act of 1992.”

HISTORY: Laws, 1992, ch. 484 § 1, eff from and after passage (approved May 7, 1992).

Editor’s Notes —

Laws of 1992, ch. 484, added §§27-103-201 through27-103-211, and amended several code sections. For a complete list of Code sections affected by chapter 484, see the Statutory Tables volume, Table B, Acts of Legislature for 1992.

§ 27-103-203. Proposed budget to include multiyear plan for all agencies included in budget, all funding sources, and identified program categories.

  1. There is created in the State Treasury a special fund, separate and apart from any other fund, to be designated the Working Cash-Stabilization Reserve Fund.
  2. The Working Cash-Stabilization Reserve Fund shall not be considered as a surplus or available funds when adopting a balanced budget as required by law. The State Treasurer shall invest all sums in the Working Cash-Stabilization Reserve Fund not needed for the purposes provided for in this section in certificates of deposit, repurchase agreements and other securities as authorized in Section 27-105-33(d) or Section 7-9-103, as the State Treasurer may determine to yield the highest market rate available. If the Ayers Settlement Fund is created under Section 37-101-27(5), the first Five Million Dollars ($5,000,000.00) of interest earned on those sums each fiscal year shall be deposited into that fund until a total of Seventy Million Dollars ($70,000,000.00) has been deposited into the fund. The interest, or the remaining interest if the Ayers Settlement Fund is created, that is earned on those sums shall be deposited in the Working Cash-Stabilization Reserve Fund until the balance of principal and interest in the fund reaches ten percent (10%) of the total General Fund appropriations for the current fiscal year, and all interest earned in excess of amounts necessary to maintain the ten percent (10%) fund balance requirement shall be deposited by the State Treasurer into the State General Fund.
  3. The Working Cash-Stabilization Reserve Fund, except for Fifteen Million Dollars ($15,000,000.00) and the amount of the interest and income earned on the principal of the Ayers Endowment Trust created by Section 37-101-27, shall be used by the State Treasurer for cash flow needs throughout the year when the Executive Director of the Department of Finance and Administration certifies that in his opinion there will be cash flow deficiencies in the State General Fund. No borrowing of monies from other special funds for such purposes as authorized by Section 31-17-101 et seq., shall be made as long as an unencumbered balance in excess of Fifteen Million Dollars ($15,000,000.00) and the interest and income earned on the principal of the Ayers Endowment Trust created by Section 37-101-27 remains in the fund. The State Treasurer shall reimburse the fund for all sums borrowed for those purposes from General Fund revenues collected during the fiscal year in which those funds are used. The State Treasurer shall immediately notify the Legislative Budget Office and the State Department of Finance and Administration of each transfer into and out of the fund. Fifteen Million Dollars ($15,000,000.00) in the Working Cash-Stabilization Reserve Fund shall remain available for exclusive use of the Ayers Endowment Trust created by Section 37-101-27. If the Ayers Settlement Fund is created under Section 37-101-27(5), beginning when a total of Fifty-five Million Dollars ($55,000,000.00) has been deposited into the fund, for each annual deposit of interest to that fund under subsection (2) of this section, the Ayers Endowment Trust created under Section 37-101-27(1) shall be reduced by an equal amount annually until the Ayers Endowment Trust reaches Zero Dollars ($0.00), at which time any requirements concerning the Ayers Endowment Trust in this section shall be null and void.
  4. The Working Cash-Stabilization Reserve Fund, except for Forty Million Dollars ($40,000,000.00), shall also be used for the purpose of covering any projected deficits that may occur in the General Fund at the end of a fiscal year as a result of revenue shortfalls. If the Governor determines that a deficit in revenues from all sources may occur, it shall be the duty of the Executive Director of the Department of Finance and Administration to transfer such funds as necessary to the General Fund to alleviate the deficit in accordance with Sections 27-104-13 and 31-17-123; however, not more than Fifty Million Dollars ($50,000,000.00) may be transferred from the fund for that purpose in any one (1) fiscal year with the exception of fiscal year 2016. However, for fiscal year 2017, not more than One Hundred Million Dollars ($100,000,000.00) may be transferred from the fund for that purpose.
  5. The Working Cash-Stabilization Reserve Fund also shall be used to provide funds for the Disaster Assistance Trust Fund when those funds are immediately needed to provide for disaster assistance under Sections 33-15-301 through 33-15-317. Any transfer of funds from the Working Cash-Stabilization Reserve Fund to the Disaster Assistance Trust Fund shall be made in accordance with the provisions of subsection (5) of Section 33-15-307.
  6. The Department of Finance and Administration shall immediately send notice of any transfers made, or other action taken under authority of this section, to the Legislative Budget Office.
  7. Funds deposited in the Working Cash-Stabilization Reserve Fund shall be used only for the purposes specified in this section, and as long as the provisions of this section remain in effect, no other expenditure, appropriation or transfer of funds in the Working Cash-Stabilization Reserve Fund shall be made except by act of the Legislature making specific reference to the Working Cash-Stabilization Reserve Fund as the source of those funds.
  8. Any funds appropriated from the Working Cash-Stabilization Reserve Fund that are unexpended at the end of a fiscal year shall lapse into the Working Cash-Stabilization Reserve Fund.

HISTORY: Laws, 1992, ch. 484 § 2; Laws, 1993, ch. 412, § 10; Laws, 1993, ch. 509, § 4; Laws, 1997, ch. 583, § 2; Laws, 2001, ch. 518, § 3; Laws, 2001, ch. 520, § 2; Laws, 2004, ch. 596, § 2; Laws, 2008, ch. 455, § 3; Laws, 2015, ch. 471, § 9; Laws, 2016, 2nd Ex Sess, ch. 1, § 1; Laws, 2017, ch. 440 § 3; Laws, 2017, 1st Ex Sess, ch. 6, § 2, eff from and after July 1, 2017.

Joint Legislative Committee Note —

Section 3 of ch. 518, Laws of 2001, effective from and after passage (approved March 30, 2001), amended this section. Section 2 of ch. 520, Laws of 2001, effective from and after one day after the date on which Laws of 2001, ch. 518 became law (March 31, 2001), also amended this section. As set out above, this section reflects the language of Section 2 of ch. 520, Laws of 2001, pursuant to Section 1-3-79, which provides that whenever the same section of law is amended by different bills during the same legislative session, the amendment with the latest effective date shall supersede all other amendments to the same section taking effect earlier.

Section 3 of Chapter 440, Laws of 2017, effective from and after passage (approved April 18, 2017), amended this section. Section 2 of Chapter 6, Laws of 2017, First Extraordinary Session, effective from and after July 1, 2017 (approved June 23, 2017), also amended this section. As set out above, this section reflects the language of Section 2 of Chapter 6, Laws of 2017, First Extraordinary Session, which contains language that specifically provides that it supersedes §27-103-203 as amended by Chapter 440, Laws of 2017.

Editor’s Notes —

Laws of 2001, ch. 520, was House Bill No. 1471, 2001 Regular Session, and originally passed both Houses of the Legislature on March 24, 2001. The Governor vetoed House Bill 1471 on March 30, 2001. The veto was overridden by the State Senate and by the State House of Representatives on March 30, 2001.

Laws of 2001, ch. 520, § 3, effective March 31, 2001, provides:

“SECTION 3. This act shall take effect and be in force from and after passage; however, if House Bill No. 776, 2001 Regular Session, becomes law, this act shall take effect and be in force from and after one (1) day after the date on which House Bill No. 776, 2001 Regular Session, becomes law.”

Laws of 2004, ch. 303, § 1, effective March 22, 2004, provides:

“SECTION 1. The State Treasurer shall transfer to the Working Cash-Stabilization Reserve Fund created in Section 27-103-203, out of the following enumerated fund, the amount listed below throughout the period beginning upon passage of this act and through June 30, 2004:

Agency/Fund Fund No. Amount Federal Fiscal Assistance Grant Fund 3997 $32,016,028.00 Total $32,016,028.00

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Laws of 2008, ch. 507, § 5, effective April 29, 2008, provides:

“SECTION 5. The State Fiscal Officer shall transfer to the Working Cash-Stabilization Fund created in Section 27-103-203, One Hundred Thirteen Million Twenty-seven Thousand Four Hundred Eighty-nine Dollars ($113,027,489.00) from the Hurricane Disaster Reserve Fund during the period beginning upon the passage of this act through June 30, 2008.”

Laws of 2017, 1st Extraordinary Session, ch. 6, § 1 provides:

“SECTION 1. This act shall be known and may be cited as the ‘Financial and Operational Responses That Invigorate Future Years Act (FORTIFY Act).’ ”

Amendment Notes —

The 2004 amendment in (3), substituted “Fifteen Million Dollars ($15,000,000.00)” for “Nineteen Million Dollars ($19,000,000.00)”, deleted former fifth sentence which read: “Four Million Dollars ($4,000,000.00) in the Working Cash-Stabilization Reserve Fund shall remain available for use pursuant to Section 27-103-81 [repealed]”; and made minor stylistic changes throughout.

The 2008 amendment rewrote (1).

The 2015 amendment added (8).

The 2016 2nd Extraordinary Session amendment added “with the exception of fiscal year 2016” at the end of (4).

The first 2017 amendment (ch. 440), effective April 18, 2017, added the last sentence of (4).

The second 2017 amendment (ch. 6, 1st Extraordinary Session) substituted “ten percent (10%)” for “seven and one-half percent (7-1/2%)” twice in the last sentence of (2).

Cross References —

Exclusions of Working Cash-Stabilization Reserve Fund and Education Reserve Fund deposits from calculation of General Fund amount from which legislature may make appropriations, see §§27-103-125,27-103-139, and27-103-211.

Submission of balanced budget by Governor, see §27-103-139.

Transfer of remaining balances in General Fund Stabilization Reserve and General Fund Reserve into the Working Cash-Stabilization Reserve Fund, see §27-103-205.

Transfer of money from the Working Cash Balance Revolving Fund into the Working Cash-Stabilization Reserve Fund, see §27-103-207.

Transfer of funds by state fiscal officer from Working Cash-Stabilization Reserve Fund to General Fund to cover shortage, see §§27-104-13 and31-17-123.

Disaster Assistance Trust Fund, see §33-15-301 et seq.

§ 27-103-204. State Treasurer authorized to borrow funds from Working Cash-Stabilization Reserve Fund and other funds to offset temporary cash flow deficiencies; limited aggregate amount authorized; notice of transfers.

The State Treasurer is authorized and directed to borrow funds from the Working Cash-Stabilization Reserve Fund created in Section 27-103-203 or from special funds in the State Treasury, or both, to offset any temporary cash flow deficiencies in the Budget Contingency Fund created in Section 27-103-301 regarding Budget Contingency Fund monies generated under Laws, 2002, ch. 539. The amount borrowed from the Working Cash-Stabilization Reserve Fund or from special funds in the State Treasury, or both, shall not exceed One Hundred Nineteen Million Two Hundred Thousand Dollars ($119,200,000.00) in the aggregate. The State Treasurer shall reimburse, from Budget Contingency Fund monies generated under Laws, 2002, ch. 539, the Working Cash-Stabilization Reserve Fund or special funds in the State Treasury, or both, for all sums borrowed for such temporary cash flow deficiency purposes. The State Treasurer shall immediately notify the Legislative Budget Office and the State Department of Finance and Administration of each transfer into and out of such funds.

HISTORY: Laws, 2002, ch. 539, § 5, eff from and after July 1, 2002.

§ 27-103-205. General Fund Stabilization Reserve and General Fund Reserve abolished; transfer of balances to Working Cash-Stabilization Reserve Fund.

  1. The General Fund Stabilization Reserve and the General Fund Reserve are abolished.
  2. Any balances remaining in the General Fund Stabilization Reserve and the General Fund Reserve shall be transferred by the State Treasurer into the Working Cash-Stabilization Reserve Fund created pursuant to Section 27-103-203.

HISTORY: Laws, 1992, ch. 484 § 3, eff from and after passage (approved May 7, 1992).

§ 27-103-207. Working Cash Balance Revolving Fund abolished; allocation of remaining balance.

The Working Cash Balance Revolving Fund is abolished. Ten Million Dollars ($10,000,000.00) of the balance remaining in the Working Cash Balance Revolving Fund shall be transferred by the State Treasurer into the General Fund and the remainder of such fund shall be transferred by the State Treasurer into the Working Cash-Stabilization Reserve Fund created pursuant to Section 27-103-203.

HISTORY: Laws, 1992, ch. 484, § 4, eff from and after July 1, 1992.

§ 27-103-209. Reports on state budget system, privatization of government programs and services, and financial statements and fiscal control systems.

  1. The Joint Legislative Budget Committee shall study and review the state budgeting system and make comparisons with and evaluations of other budgeting systems in use in other states. The study shall review financial and economic conditions and the associated performance of the budget systems. In reviewing the state budget system, the study shall include an analysis of budget preparation, data gathering and evaluation, development of budget recommendations, revenue forecasting, reporting of revenue collections, appropriation tracking and reporting and tax expenditure reporting.

    The Joint Legislative Budget Committee shall file a report of its findings together with any recommendations with the Clerk of the House of Representatives and the Secretary of the Senate not later than December 15, 1992. The Joint Legislative Budget Committee shall utilize staff of the Legislative Budget Office, University Research Center, State Tax Commission and other agencies as necessary.

  2. The Joint Legislative Committee on Performance Evaluation and Expenditure Review shall prepare a report on privatization of government programs and services. The study shall analyze all areas of state government with the objective of identifying programs and services that can be performed by the private sector with lower cost or increased efficiency. Areas of privatization shall include, but not be limited to, contracting-out, competitive bidding and sale of assets. In determining and comparing the costs of performance between the private and public sectors, the actual costs incurred in engaging in the activity shall include the cost and value of labor, real estate, equipment, overhead and other direct expenses. Cost-benefit analysis of current and proposed regulations shall be included. Generally accepted accounting principles shall be followed. Input shall be solicited from representatives of the private sector. Recommendations shall be provided to the Legislature and the Governor by December 15, 1992.
  3. The Joint Legislative Committee on Performance Evaluation and Expenditure Review shall review the adequacy of financial statements of state government and fiscal control systems including legal authority and methodology of the agencies that prepare public financial statements and exercise control over state expenditures. The review shall focus on the SAAS accounting system and its development, implementation and benefits. A report by the committee on its findings shall be provided to the Legislature and the Governor by December 15, 1992.

HISTORY: Laws, 1992, ch. 484 § 5, eff from and after passage (approved May 7, 1992).

Editor’s Notes —

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

§ 27-103-211. Limit on legislative appropriation from General Fund.

The total sum appropriated by the Legislature from the State General Fund for any fiscal year shall not exceed ninety-eight percent (98%) of the general fund revenue estimate for that fiscal year developed by the Department of Revenue and the University Research Center and adopted by the Joint Legislative Budget Committee. The unencumbered balances in general funds that will be available and on hand at the close of the fiscal year shall not include projected amounts required to be deposited into the Working Cash-Stabilization Reserve Fund under Section 27-103-203. However, for fiscal years 2010, 2011, 2012, 2015, 2016 and 2017 only, the total sum appropriated by the Legislature from the State General Fund shall not exceed one hundred percent (100%) of the amount of the general fund revenue estimate for that fiscal year, and for fiscal year 2018, the total sum appropriated by the Legislature from the State General Fund shall not exceed ninety-nine percent (99%) of the amount of the general fund revenue estimate adopted by the Joint Legislative Budget Committee for that fiscal year.

HISTORY: Laws, 1992, ch. 484, § 11; Laws, 1993, ch. 509, § 5; Laws, 2001, ch. 518, § 5; Laws, 2003, ch. 507, § 3; Laws, 2004, ch. 595, § 3; Laws, 2005, 2nd Ex Sess, ch. 2, § 3; Laws, 2008, ch. 507, § 3; Laws, 2009, ch. 563, § 3; Laws, 2010, ch. 562, § 3; Laws, 2014, ch. 534, § 9; Laws, 2015, ch. 471, § 1; Laws, 2016, ch. 460, § 4; Laws, 2017, ch. 440 § 4; Laws, 2017, 1st Ex Sess, ch. 6, § 3, eff from and after July 1, 2017.

Joint Legislative Committee Note —

Section 4 of Chapter 440, Laws of 2017, effective from and after passage (approved April 18, 2017), amended this section. Section 3 of Chapter 6, Laws of 2017, First Extraordinary Session, effective from and after July 1, 2017 (approved June 23, 2017), also amended this section. As set out above, this section reflects the language of Section 3 of Chapter 6, Laws of 2017, First Extraordinary Session, which contains language that specifically provides that it supersedes §27-103-211 as amended by Section 4 of Chapter 440, Laws of 2017.

Editor’s Notes —

Laws of 2001, ch. 518, was House Bill No. 776, 2001 Regular Session, and originally passed both Houses of the Legislature on March 24, 2001. The Governor vetoed House Bill 776 on March 30, 2001. The veto was overridden by the State Senate and by the State House of Representatives on March 30, 2001.

Laws of 2008, ch. 507, § 1, effective April 29, 2008, provides:

“SECTION 1. This act shall be known and may be cited as the “Budget Reconciliation Act of 2008.”

Laws of 2014, ch. 534, § 10 provides:

“SECTION 10. This act shall take effect and be in force from and after July 1, 2014; however, Sections 4 through 8 of this act shall take effect and be in force from and after the passage of this act [approved April 24, 2014].”

Laws of 2017, 1st Extraordinary Session, ch. 6, § 1 provides:

“SECTION 1. This act shall be known and may be cited as the ‘Financial and Operational Responses That Invigorate Future Years Act (FORTIFY Act).’ ”

Amendment Notes —

The 2003 amendment added the last sentence.

The 2004 amendment deleted “Beginning with the appropriations for fiscal year 1994” from the beginning and inserted “and 2005” following “fiscal years” in the third sentence; and made minor stylistic changes.

The 2005 amendment, 2nd Ex Sess, ch. 2, substituted “fiscal year 2006” for “fiscal years 2004 and 2005” near the beginning of the last sentence.

The 2008 amendment substituted “However, for fiscal years 2008 and 2009 only” for “However, for fiscal year 2006 only.”

The 2009 amendment substituted “year 2010” for “years 2008 and 2009” following “for fiscal” in the last sentence.

The 2010 amendment substituted “However, for fiscal years 2010, 2011 and 2012 only” for “However, for fiscal year 2010 only” in the last sentence.

The 2014 amendment substituted “Department of Revenue” for “Tax Commission” near the middle of the first sentence, deleted “and” following “fiscal years 2010, 2011” and inserted “and 2015” following “2012” near the middle of the second sentence.

The 2015 amendment inserted “and 2016” in the third sentence, and made a related stylistic change.

The 2016 amendment inserted “and 2017” in the third sentence, and made related stylistic changes.

The first 2017 amendment (ch. 440), effective April 18, 2017, inserted “and for fiscal year 2018…revenue estimate for that fiscal year” in the last sentence.

The second 2017 amendment (ch. 6, 1st Extraordinary Session) deleted “plus any unencumbered balances in general funds that will be available and on hand at the close of the then current fiscal year” from the end of the first and last sentences; and inserted “adopted by the Joint Legislative Budget Committee” in the last sentence.

Cross References —

Department of Revenue generally, see §27-3-1 et seq.

University Research Center generally, see §37-141-1 et seq.

§ 27-103-213. Unencumbered cash balance in General Fund at the close of each fiscal year to be distributed to certain funds; order of distribution.

  1. The unencumbered cash balance in the General Fund in the State Treasury at the close of each fiscal year shall be distributed to the Municipal Revolving Fund, the Working Cash-Stabilization Reserve Fund and the Capital Expense Fund in the manner provided in this section, except for fiscal year 2014 in which the unencumbered cash balance at the close of fiscal year 2014 shall be distributed as provided in subsection (4) of this section, and fiscal year 2016 in which the unencumbered cash balance at the close of fiscal year 2016 shall be distributed as provided in subsection (5) of this section.
    1. At the end of each fiscal year, the Executive Director of the Department of Finance and Administration and the State Treasurer shall determine the extent of the unencumbered cash balance existing in the General Fund in the State Treasury.
    2. As used in this section, the term “unencumbered cash balance” or “unencumbered General Fund cash balance” means the amount in the State General Fund after deducting all appropriations and other expenditures. However, if the Legislature has authorized additional or deficit appropriations or transfers from the State General Fund for that fiscal year, those amounts shall be subtracted from the unencumbered cash balance in the General Fund before determining the amount available for distribution. The unencumbered General Fund cash balance shall not be determined until after August 31 of each year, and it shall not be made until the State Treasurer has received a certificate in writing from the Executive Director of the Department of Finance and Administration, with notification to the Legislative Budget Office, showing the amount of the unencumbered General Fund cash balance.
  2. If any unencumbered General Fund cash balance is available for distribution under this section, the distribution of those funds shall be made by the Executive Director of the Department of Finance and Administration in the following order:
    1. To the Municipal Revolving Fund, an amount equal to Seven Hundred Fifty Thousand Dollars ($750,000.00); however, if the amount of the unencumbered General Fund cash balance is less than Seven Hundred Fifty Thousand Dollars ($750,000.00), then the total amount of the unencumbered General Fund cash balance shall be distributed to the Municipal Revolving Fund.
    2. To the Working Cash-Stabilization Reserve Fund, fifty percent (50%) of the amount of the unencumbered General Fund cash balance after the distributions are made under paragraph (a), not to exceed ten percent (10%) of the General Fund appropriations for the fiscal year that the unencumbered General Fund cash balance represents. For the purposes of this paragraph (b), the appropriations for the fiscal year shall be the total amount contained in the actual appropriation bills passed by the Legislature.
    3. To the Capital Expense Fund, any remaining amount of the unencumbered General Fund cash balance after the distributions are made under paragraphs (a) and (b).
  3. For fiscal year 2014, if any unencumbered General Fund cash balance is available for distribution under this section at the close of the fiscal year, the distribution of those funds shall be made by the Executive Director of the Department of Finance and Administration in the following order:
    1. To the Municipal Revolving Fund, an amount equal to Seven Hundred Fifty Thousand Dollars ($750,000.00); however, if the amount of the unencumbered General Fund cash balance is less than Seven Hundred Fifty Thousand Dollars ($750,000.00), then the total amount of the unencumbered General Fund cash balance shall be distributed to the Municipal Revolving Fund.
    2. To the Working Cash-Stabilization Reserve Fund, the amount of the unencumbered General Fund cash balance not distributed under paragraph (a) until such time as the balance in the fund reaches Forty Million Dollars ($40,000,000.00).
    3. To the Working Cash-Stabilization Reserve Fund, Two Hundred Eighty-six Million Nine Hundred Fifty-nine Thousand Seven Hundred Ninety-eight Dollars ($286,959,798.00) of the amount of the unencumbered General Fund cash balance after the distributions are made under paragraphs (a) and (b); however, if the amount of the unencumbered General Fund cash balance is less than Two Hundred Eighty-six Million Nine Hundred Fifty-nine Thousand Seven Hundred Ninety-eight Dollars ($286,959,798.00), then the total amount of the unencumbered General Fund cash balance after the distributions are made under paragraphs (a) and (b) shall be distributed to the Working Cash-Stabilization Reserve Fund. For the purposes of this paragraph (c), the appropriations for the fiscal year shall be the total amount contained in the actual appropriation bills passed by the Legislature.
    4. To the Capital Expense Fund, any remaining amount of the unencumbered General Fund cash balance after the distributions are made under paragraphs (a), (b) and (c).
  4. For fiscal year 2016, if any unencumbered General Fund cash balance is available for distribution under this section at the close of the fiscal year, the distribution of those funds shall be made by the Executive Director of the Department of Finance and Administration in the following order:
    1. To the Municipal Revolving Fund, an amount equal to Seven Hundred Fifty Thousand Dollars ($750,000.00); however, if the amount of the unencumbered General Fund cash balance is less than Seven Hundred Fifty Thousand Dollars ($750,000.00), then the total amount of the unencumbered General Fund cash balance shall be distributed to the Municipal Revolving Fund.
    2. To the Capital Expense Fund, any remaining amount of the unencumbered General Fund cash balance after the distributions are made under paragraph (a).

HISTORY: Laws, 2008, ch. 455, § 1; Laws, 2011, ch. 506, § 6; Laws, 2014, ch. 534, § 4; Laws, 2015, ch. 471, § 15; Laws, 2016, ch. 460, § 5; Laws, 2017, 1st Ex Sess, ch. 6, § 4, eff from and after July 1, 2017.

Editor’s Notes —

Laws of 2017, 1st Extraordinary Session, ch. 6, § 1 provides:

“SECTION 1. This act shall be known and may be cited as the ‘Financial and Operational Responses That Invigorate Future Years Act (FORTIFY Act).’ ”

Laws of 2014, ch. 534, § 10 provides:

“SECTION 10. This act shall take effect and be in force from and after July 1, 2014; however, Sections 4 through 8 of this act shall take effect and be in force from and after the passage of this act [approved April 24, 2014].”

Section 27-103-213 was amended by Section 5 of Chapter 460, Laws of 2016 (HB 878), but there was a typographical error in the section number in the body of the section in the act indicating that the section being amended was 27-203-213. Since the text of the section amended in Section 5 of the act is the text of Section 27-103-213, and there is no existing Section 27-203-213, the co-counsel for the Joint Legislative Committee on Compilation, Revision and Publication of Legislation determined that the intent of the Legislature was to amend existing Section 27-103-213 and not to create a new Section 27-203-213. Section 27-103-213 is set out above as amended by Section 5 of Chapter 460, Laws of 2016, effective July 1, 2016.

Amendment Notes —

The 2011 amendment rewrote (3); and deleted former (4), which read: “In fiscal year 2009, the provisions of this section shall not be applicable until the Working Cash-Stabilization Fund, created in Section 27-103-203, balance has reached a level of funding that is seven and one-half percent (7-1/2%) of the General Fund appropriations for such fiscal year.”

The 2014 amendment added the exception at the end of (1); and added (4).

The 2015 amendment deleted “not to exceed seven and one-half percent (7-1/2%) of the General Fund appropriations for the fiscal year that the unencumbered General Fund cash balance represents” following “paragraphs (a) and (b)” in the first sentence of (4)(c).

The 2016 amendment added “and fiscal year 2016…section” at the end of (1); and added (5).

The 2017 amendment inserted “Executive” everywhere it appears; in (3), deleted (b) and (c), which read: “(b) To the Working Cash-Stabilization Reserve Fund, the amount of the unencumbered General Fund cash balance not distributed under paragraph (a) until such time as the balance in the fund reaches Forty Million Dollars ($40,000,000.00). (c) To remain in the State General Fund, an amount equal to one percent (1%) of the General Fund appropriations for the fiscal year that the unencumbered General Fund cash balance represents; however, if the amount of the unencumbered General Fund cash balance after the distributions are made under paragraphs (a) and (b) is less than one percent (1%) of the General Fund appropriations, then the total amount of the unencumbered General Fund cash balance not distributed under paragraphs (a) and (b) shall remain in the State General Fund. For the purposes of this paragraph (c), the appropriations for the fiscal year shall be the total amount contained in the actual appropriation bills passed by the Legislature,” and redesignated the remaining paragraphs accordingly; in (3)(b), substituted “paragraph (a), not to exceed ten percent (10%)” for “paragraphs (a), (b) and (c), not to exceed seven and one-half percent (7-1/2%)” and “this paragraph (b)” for “this paragraph (d)”; and in (3)(c), substituted “paragraphs (a) and (b)” for “paragraphs (a), (b), (c) and (d).”

Budget Contingency and Capital Expense Funds

§ 27-103-301. Budget Contingency Fund created.

There is created in the State Treasury a special fund to be known as the Budget Contingency Fund, into which shall be deposited any funds designated for deposit therein by law. All funds in the Budget Contingency Fund shall be available for appropriation by the Legislature. Any funds appropriated from the Budget Contingency Fund that are unexpended at the end of a fiscal year shall lapse into the Budget Contingency Fund.

HISTORY: Laws, 2001, ch. 521, § 2; Laws, 2015, ch. 471, § 10, eff from and after passage (approved Apr. 22, 2015.).

Editor's Notes —

Laws of 1989, ch. 460, §§ 1 and 2, effective from and after July 1, 1989, provide as follows:

“SECTION 1. The State Fiscal Management Board is authorized and empowered to transfer to the State General Fund, out of the following enumerated special funds, amounts not to exceed in the aggregate the sums listed below for each special fund in such a manner throughout the 1990 fiscal year as deemed prudent by the board:

Laws of 1989, ch. 460, §§ 1 and 2, effective from and after July 1, 1989, provide as follows:

“SECTION 1. The State Fiscal Management Board is authorized and empowered to transfer to the State General Fund, out of the following enumerated special funds, amounts not to exceed in the aggregate the sums listed below for each special fund in such a manner throughout the 1990 fiscal year as deemed prudent by the board:

Laws of 1989, ch. 460, §§ 1 and 2, effective from and after July 1, 1989, provide as follows:

“SECTION 1. The State Fiscal Management Board is authorized and empowered to transfer to the State General Fund, out of the following enumerated special funds, amounts not to exceed in the aggregate the sums listed below for each special fund in such a manner throughout the 1990 fiscal year as deemed prudent by the board:

Agency/Fund Fund No. Amount Unemployment Insurance Fund 3644 $5,500,000 Super Collider Funds 3107 500 3108 273,272 Treasurer Due Shareholder 3172 250,000 Corrections Bond Fund Interest Income 391A 6,103,191 Local Disaster Emergency Grant 3793 1,000,000 Tax Commission-Telecommunication Fund 3184 500,000 Veteran’s Home Construction Fund 3915 402,852 Construction and Renovation 2916 56,000 Fire Academy Construction Fund 3990 509,000

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“SECTION 2. With respect to the amount to be transferred from the Treasurer Due Shareholder Fund under the provisions of Section 1, it is the intent of the Legislature that the transfer of these funds shall not excuse the state of any liability due any shareholder.”

Laws of 2001, ch. 519, § 1, effective March 30, 2001, provides as follows:

“SECTION 1. The State Treasurer shall transfer to the Budget Contingency Fund created in Senate Bill No. 2680, 2001 Regular Session, out of the following enumerated special funds, amounts listed below for each special fund throughout the period beginning upon passage of this act and through June 30, 2001:

Agency/Fund Fund No. Amount Department of Insurance 3501 $1,300,000.00 State Fire Academy 3502 500,000.00 Unclaimed Property Fund 3178 5,800,000.00 Criminal Justice Fund 3086 350,000.00 UM - State Court Education Fund 3257 3,600,000.00 Information Technology Services 3601 1,000,000.00 State Personnel Board 3614 700,000.00 Secretary of State 3111 1,300,000.00 Secretary of State 3112 1,200,000.00 Juvenile Detention Fund 3939 1,300,000.00 Local System Bridge Replacement and Rehabilitation Fund 3948 8,000,000.00 Transportation Department 3941 2,550,000.00 Total $27,600,000.00

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“The State Treasurer shall transfer the sum of Eight Hundred Thousand Dollars ($800,000.00) from the State General Funds appropriated for the support of the Mississippi Death Penalty Defense Litigation Act in House Bill No. 1617, Chapter 24, Laws of 2000, not later than June 30, 2001.

“The State Treasurer shall transfer the sum of Thirty-two Million Two Hundred Thousand Dollars ($32,200,000.00) from the State General Fund not later than November 1, 2001.

“The General Funds transferred under this section have been made available for transfer to the Budget Contingency Fund through reductions in various budgets below the level of the Joint Legislative Budget Committee recommendation for Fiscal Year 2002 and have been utilized to support certain nonrecurring funding needs which exceed the level of funding set forth within the Joint Legislative Budget Committee recommendation for Fiscal Year 2002.

“In addition to the amounts transferred to the Budget Contingency Fund under the provisions of this act, the Budget Contingency Fund is herby authorized to receive any additional funds that may become available to the fund from any source during Fiscal Year 2002.”

Laws of 2001, ch. 521, was Senate Bill No. 2680, 2001 Regular Session, and originally passed both Houses of the Legislature on March 24, 2001. The Governor vetoed Senate Bill 2680 on March 30, 2001. The veto was overridden by the State Senate and by the State House of Representatives on March 30, 2001.

Laws of 2002, ch. 552, § 1, effective April 10, 2002, provides as follows:

“SECTION 1. The State Treasurer shall transfer to the Budget Contingency Fund created in Senate Bill No. 2680, 2001 Regular Session, out of the following enumerated special funds, amounts listed below for each special fund throughout the period beginning upon passage of this act and through June 30, 2002:

Agency/Fund Fund No. Amount Unclaimed Property Fund 3178 $4,000,000.00 Department of Transportation 3941 1,400,000.00 Workers’ Compensation Trust Fund 3642 3,400,000.00 Tort Claims Fund 3080 4,000,000.00 Employment Compensation Revolving Fund 3644 1,000,000.00 Mississippi Management Reporting- System 3125 4,000,000.00 Department of Environmental Quality 3584/3586 16,400,000.00 Department of Insurance 3501 1,000,000.00 State Fire Academy 3502 700,000.00 State Aid Road 3948 7,400,000.00 Department of Banking and Consumer- Finance 3511/3512 2,500,000.00 Gaming Commission 3188 500,000.00 Board of Public Contractors 3834 31,200,000.00 Board of Engineers and Land Surveyors 3842 500,000.00 Surveyors 3842 500,000.00 Medical Licensure Board 3829 1,000,000.00 Real Estate Commission 3832 1,200,000.00 Board of Pharmacy 3846 500,000.00 Board of Cosmetology 3822 500,000.00 Board of Nursing 3838 500,000.00 Mississippi Development Authority Cap Loan Program Funds 2,000,000.00 Working Cash-Stabilization Reserve Fund 9,000,000.00 Total $62,700,000.00

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“In addition to the amounts transferred to the Budget Contingency Fund under the provisions of this act, the Budget Contingency Fund is hereby authorized to receive any additional funds that may become available to the fund from any source during Fiscal Year 2002.”

Laws of 2002, ch. 552 (HB 1317) became law on April 10, 2002, without the Governor’s signature.

Laws of 2003, ch. 556, §§ 1, 2, and 3, effective April 23, 2003, and § 4, as amended by Laws of 2004, ch. 595, § 10, and as amended by Laws of 2005, 2nd ex. sess., ch. 2, § 5, effective May 27, 2005, provide as follows:

“SECTION 1. (1) The State Treasurer shall transfer to the Budget Contingency Fund created in Section 27-103-301, Mississippi Code of 1972, out of the following enumerated funds, amounts listed below for each fund throughout the period beginning upon passage of this act and through June 30, 2003:

Agency/Fund Amount State General Fund $3,600,000.00 Working Cash-Stabilization Reserve Fund $80,854,000.00 Total $ 84,454,000.00

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“(2) From and after July 1, 2003, the State Treasurer shall transfer to the Budget Contingency Fund created in Section 27-103-301, Mississippi Code of 1972, out of the following enumerated funds, amounts listed below for each fund throughout the period beginning July 1, 2003, and through June 30, 2004:

Agency/Fund Fund No. Amount UM – State Court Education Program 3257 $ 100,000.00 Department of Health 3301 $2,500,000.00 Employment Compensation Revolving Fund 3644 $1,000,000.00 Unclaimed Property Fund 3178 $5,000,000.00 Gaming Commission 3188 $ 299,391.00 Department of Insurance 3501/3503 $ 400,000.00 Camp Shelby Timber Fund 3700 $ 100,000.00 Real Estate Appraisers Licensing and Certification Board 3836 $ 100,000.00 Public Contractors Board 3834 $ 300,000.00 DPS – Law Enforcement Officers’ Standards and Training Board 3742 $2,100,000.00 DPS – Emergency Telecommunications Standards and Training Board 3744 $3,000,000.00 DPS – Crime Stoppers 371D $ 200,000.00 DPS – County Jail Officers Board 3741 $ 200,000.00 Board of Bar Admissions 3055 $ 350,000.00 Board of Nursing 3838 $ 200,000.00 Motor Vehicle Commission 3839 $ 100,000.00 Board of Registration of Foresters 3844 $ 100,000.00 Board of Pharmacy 3846 $1,000,000.00 Criminal Justice Fund 3086 $350,000.00 MDA – CAP Loan Program 34KX $3,500,000.00 State General Fund $147,820,054.00 Department of Transportation 3941 $50,000,000.00 Workers’ Compensation Commission 3521 $ 100,000.00 Auctioneers Commission 3820 $ 100,000.00 Securities Act Enforcement Fund 3111/3114 $2,600,000.00 School Ad Valorem Tax Reduction Fund $46,000,000.00 Total $267,519,445.00

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“(3) In addition to the amounts transferred to the Budget Contingency Fund under the provisions of this act, the Budget Contingency Fund is authorized to receive any additional funds that may become available to the fund from any source during the period beginning upon passage of this act and through June 30, 2004.

“(4) Not later than September 1, 2003, the State Treasurer shall transfer the sum of Fifty Million Dollars ($50,000,000.00) from the Budget Contingency Fund to the Working Cash-Stabilization Reserve Fund.

“SECTION 2. (1) The State Treasurer shall transfer to the Budget Contingency Fund created in Section 27-103-301, Mississippi Code of 1972, out of the following enumerated funds, the amount listed below for each fund throughout the period beginning upon July 1, 2003, and ending June 30, 2004:

Agency/Fund Fund No. Amount Unclaimed Property Fund 3178 $10,000,000.00 Tort Claims Fund 3080 $14,000,000.00 Department of Environmental Quality $6,000,000.00 Total $30,000,000.00

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“(2) Upon notification from the State Treasurer, the appropriate agency shall make the transfer from its special funds as required by the State Treasurer.

“SECTION 3. (1) From July 1, 2003, until June 30, 2004, the State Treasurer shall transfer to the Budget Contingency Fund created in Section 27-103-301, Mississippi Code of 1972, from the aggregate of special funds in the State Treasury, an amount equal to Fifty-four Million Dollars ($54,000,000.00) or such lesser amount as provided in subsection (2) of this section. The funds shall be transferred in accordance with a schedule established by the State Treasurer, but the total amount transferred in any one (1) month shall not exceed Thirteen Million Five Hundred Thousand Dollars ($13,500,000.00) and the amount transferred from any one (1) fund during fiscal year 2004 shall not exceed twenty-five percent (25%) of the balance of the fund, as determined by the State Treasurer.

“(2) The amount of Fifty-four Million Dollars ($54,000,000.00) that the State Treasurer is directed to transfer to the Budget Contingency Fund under subsection (1) of this section shall be reduced by the amount of the unencumbered General Fund cash balance at the close of fiscal year 2003 that is deposited into the Working-Cash Stabilization Reserve Fund under Section 27-103-203, Mississippi Code of 1972. The amount of the unencumbered General Fund cash balance at the close of fiscal year 2003 that is deposited into the Working Cash-Stabilization Reserve Fund under Section 27-103-203, Mississippi Code of 1972, shall be transferred from the Working Cash-Stabilization Reserve Fund to the Budget Contingency Fund on the same date that the amount is deposited into the Working Cash-Stabilization Reserve Fund or as soon thereafter as practicable.

“(3) The State Treasurer shall determine which special funds shall be transferred to the Budget Contingency Fund in any month under this section and shall notify the appropriate agency, except that the Working Cash-Stabilization Reserve Fund, trust funds, bond proceed funds, federal funds, special-source funds used to match federal funds, special-source funds to the credit of the Mississippi Department of Transportation, special-source funds listed in Section 2 of this act and special-source funds to the credit of the Department of Mental Health derived from client care, and special-source funds to the credit of the Telecommunications Ad Valorem Tax Reduction Fund established under Section 27-38-7, Mississippi Code of 1972, shall be exempt from any required transfer under this section. Upon notification from the State Treasurer, the agency shall make the transfer from its special funds as required by the State Treasurer.

“SECTION 4. (1) There is created in the State Treasury a special fund to be known as the Special Funds Transfer Fund, which shall be comprised of the monies required to be deposited into the fund under Section 27-65-75(18) for the repayment of certain funds transferred to the Budget Contingency Fund. Upon receipt of monies deposited into the fund under Section 27-65-75(18), the State Treasurer shall transfer those monies to the special funds from which transfers were made under Sections 2 and 3 of Chapter 556, Laws of 2003.

“(2) Unexpended amounts remaining in the fund on September 30, 2008, shall lapse into the State General Fund, and any interest earned or investment earnings on amounts in the fund shall be deposited to the credit of the fund.”

Laws of 2004, ch. 303, § 2, effective March 22, 2004, provides:

“SECTION 2. The State Treasurer shall transfer to the Budget Contingency Fund created in Section 27-103-301, out of the following enumerated fund, the amount listed below throughout the period beginning upon passage of this act and through June 30, 2004:

Agency/Fund Fund No. Amount Working Cash-Stabilization Fund 3992 $28,000,000.00 Total $28,000,000.00

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Laws of 2004, ch. 595, § 6, effective May 27, 2004, and §§ 7 and 8, effective July 1, 2004, provide:

“SECTION 6. The State Fiscal Officer shall transfer to the Budget Contingency Fund created in Section 27-103-301, out of the following special fund, the amount listed below during the period beginning upon the passage of this act through June 30, 2004:

Agency/Fund Fund No. Amount Casino Roads Bond Sinking Fund 397W $69,000,000.00 TOTAL $69,000,000.00

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“SECTION 7. (1) The State Fiscal Officer shall transfer to the Budget Contingency Fund created in Section 27-103-301, out of the following enumerated special funds, the amount listed below from each fund throughout the period beginning upon July 1, 2004, and through June 30, 2005:

Agency/Fund Fund No. Amount Mississippi Department of Transportation (truck and bus permits) 3941 $ 6,000,000.00 State General Fund 102,000,000.00 Working Cash-Stabilization Reserve Fund 8,000,000.00 Mississippi Development Authority/State Aid Roads 34HG 500,000.00 Chiropractic Examiners Board 3849 101,239.00 Criminal Justice Fund 3086 300,000.00 Department of Marine Resources 3452 200,000.00 DFA - Employment Compensation Revolving Fund 3644 471,958.00 DFA - Self-Insured Workers Compensation Fund 3642 2,715,295.00 DPS - Emergency Telecommunications Standards and Training Board 3744 671,292.00 Engineers and Land Surveyors Board 3842 106,647.00 Department of Information Technology Services 3601 360,430.00 Public Contractors Board 3834 351,076.00 State Fire Academy 3502 152,756.00 Treasury - Unclaimed Property Fund 3178 1,000,000.00 UM - State Court Education Program 3257 150,000.00 Department of Wildlife, Fisheries and Parks 3462 and/or 3464, and/or 3461 2,000,000.00 Department of Finance and Administration 3931 6,884,235.00 Insurance Department Fees and Assessments Fund 3501 2,000,000.00 TOTAL $133,964,928.00

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“(2) The funds required to be transferred from the Department of Finance and Administration’s Fund No. 3931 in subsection (1) of this section shall be derived from the following projects:

Project No. Amount

412 – 149 $ 866,136.13

412 – 150 $1,562,064.30

“(3) The funds required to be transferred from the Insurance Department's Fund No. 3501 in subsection (1) of this section shall be derived from funds transferred to the Insurance Department under Section 83-21-21(9), Mississippi Code of 1972, as amended by House Bill No. 834, 2004 Regular Session.

“(4) During the period beginning upon July 1, 2004, and through June 30, 2005, the Board of Levee Commissioners of the Yazoo-Mississippi Delta Levee District, upon demand of the State Fiscal Officer, shall transfer to the State Treasurer a sum or sums not exceeding a total of Five Million Dollars ($5,000,000.00), which shall be deposited into the Budget Contingency Fund.

“SECTION 8. (1) During the period beginning upon July 1, 2004, and until June 30, 2005, the State Fiscal Officer shall transfer to the Budget Contingency Fund created in Section 27-103-301, from the aggregate of special funds in the State Treasury, an amount equal to Eighty-three Million Four Hundred Thousand Dollars ($83,400,000.00). Not later than July 31, 2004, the State Fiscal Officer shall notify each agency that is subject to the provisions of this section of the total amount of funds that the agency shall transfer during the fiscal year and the time period or periods within which the funds must be transferred. The funds shall be transferred in accordance with a schedule established by the State Fiscal Officer, but the total amount transferred in any one (1) month shall not exceed Twenty Million Eight Hundred Fifty Thousand Dollars ($20,850,000.00).

“(2) The State Fiscal Officer shall determine which special funds shall be transferred to the Budget Contingency Fund at any time under this section and shall notify the appropriate agencies, except that the Working Cash-Stabilization Reserve Fund, trust funds, bond proceed funds, federal funds, special-source funds used to match federal funds, special-source funds to the credit of the Mississippi Department of Transportation, special-source funds to the credit of the Department of Mental Health derived from client care, and special-source funds to the credit of the Telecommunications Ad Valorem Tax Reduction Fund established under Section 27-38-7, shall be exempt from any required transfer under this section. Upon notification from the State Fiscal Officer, the agency shall make the transfer from its special funds as required by the State Fiscal Officer.”

Laws of 2005, 2nd Ex Sess, ch. 31, § 2 provides as follows:

“SECTION 2. The State Fiscal Officer shall transfer to the Budget Contingency Fund created in Section 27-103-301, out of the following enumerated special funds, the amount listed below for each fund during the period beginning July 1, 2005, and ending June 30, 2006:

Agency/Fund Fund No. Amount Office of Capital Defense Counsel 3097 $ 37,572.00 District Attorneys and Staff 3087 214,001.00 Criminal Justice Fund 3086 566,403.00 DFA - Employment Compensation Revolving Fund 3644 1,004,107.00 DFA - Self-Insured Workers Compensation Fund 3642 2,300,289.00 Gaming Commission 3188 255,454.00 Treasury - Unclaimed Property Fund 3178 3,000,000.00 UM - State Court Education Program 3257 150,000.00 Health Department 3301 1,000,000.00 Department of Environmental Quality 3471, and/or 3580, and/or 3584, and/or 3586, and/or 3588, and/or 3590, and/or 3590, and/or 3592 2,500,000.00 Tennessee - Tombigbee Waterway Development Authority Outside of Treasury 99,412.00 Department of Wildlife, Fisheries and Parks 3460 and/or 3462 1,000,000.00 Disaster Relief - Consolidated 3725 200,000.00 Board of Barber Examiners 3840 58,405.00 Board of Cosmetology 3822 524,163.00 Department of Marine Resources - Tidelands Projects 3452 1,200,000.00 Board of Medical Licensure 3829 340,101.00 Motor Vehicle Commission 3839 39,816.00 Board of Optometry 3831 68,906.00 Board of Pharmacy 3846 690,041.00 Board of Physical Therapy 3828 70,994.00 DPS - Emergency Telecommunications Standards and Training Board 3744 791,849.00 Secretary of State 3111 and/or 3114 771,978.00 State Fire Academy 3502 300,000.00 Supreme Court - Continuing Legal Education Fund 3052 13,048.00 Legal Education Fund 3052 13,048.00 Working Cash - Stabilization Reserve Fund 3992 46,732,907.00 State General Fund 126,697,543.00 TOTAL $190,626,989.00”

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Laws of 2006, ch. 534, §§ 1, 2 and 5, effective April 5, 2006, provide as follows:

“SECTION 1. The State Fiscal Officer shall transfer to the Budget Contingency Fund created in Section 27-103-301, from the State General Fund, an amount equal to One Hundred Sixty-five Million Two Hundred Thousand Dollars ($165,200,000.00) for the period beginning upon the passage of this act through June 30, 2006.

“SECTION 2. The State Fiscal Officer shall transfer to the Budget Contingency Fund created in Section 27-103-301, from the State General Fund, an amount equal to Thirty-seven Million Two Hundred Forty Thousand Dollars ($37,240,000.00) during the period beginning July 1, 2006, and ending June 30, 2007.

“SECTION 5. The Mississippi Public Employees' Retirement System shall transfer from Fund Number 3531 to the Budget Contingency Fund not later than August 31, 2006, any remaining balance as of June 30, 2006, of the Fifty Million Dollars ($50,000,000.00) of General Funds transferred to and utilized by the system as a credit against the one percent (1%) increase in General Fund employer contributions beginning July 1, 2005, pursuant to House Bill No. 1 of the Second Extraordinary Session of 2005.”

Laws of 2006, 1st Ex Sess, ch. 8, § 20, effective September 13, 2006, provides:

“SECTION 20. Upon passage of this act, the State Fiscal Officer shall transfer One Hundred Million Dollars ($100,000,000.00) from the Budget Contingency Fund created in Section 27-103-301 to the Disaster Recovery Fund created in Section 31-17-123.”

Laws of 2007, ch. 560, § 2, effective April 20, 2007, provides as follows:

“SECTION 2. During fiscal year 2008, the State Fiscal Officer shall transfer to the Budget Contingency Fund created in Section 27-103-301, out of the following enumerated funds, the amount listed below from each fund:

Agency/Fund Fund No. Amount State General Fund $37,240,000.00 DPS – Emergency Telecommunications Standards and Training Board 3744 500,000.00 Criminal Justice Fund 3086 990,000.00 DFA – Tort Claims Fund 3080 1,500,000.00 Treasury Department – Unclaimed Property 3178 3,000,000.00 TOTAL $43,230,000.00”

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Laws of 2007, ch. 562, §§ 2 and 3, effective April 20, 2007, provide as follows:

“SECTION 2. Section 4 of Chapter 556, Laws of 2003, as amended by Section 10 of Chapter 595, Laws of 2004, as amended by Section 5 of Chapter 2, Laws of Second Extraordinary Session of 2005, which created the Special Funds Transfer Fund, is repealed.

“SECTION 3. The Legislature, in its discretion and as funds become available for that purpose, shall appropriate sufficient funds to repay the Tort Claims Fund (Fund No. 3080) for the Fourteen Million Dollars ($14,000,000.00) that was transferred from the Tort Claims Fund to the Budget Contingency Fund under the provisions of Section 2 of Chapter 556, Laws of 2003.”

Laws of 2008, ch. 507, §§ 6 and 7, effective April 29, 2008, provide:

“SECTION 6. During fiscal year 2008, the State Fiscal Officer shall transfer to the Budget Contingency Fund created in Section 27-103-301, out of the following enumerated fund, the amount listed below from the fund:

Agency/Fund Fund No. Amount

State General Fund 2999 $102,891,399.00

Hurricane Disaster

Reserve Fund 37SS 25,567,227.00

Attorney General’s Office -

State Farm Settlement

Trustmark Bank 8017 3,274,152.00

TOTAL $131,732,778.00

“SECTION 7. During fiscal year 2009, the State Fiscal Officer shall transfer to the Budget Contingency Fund created in Section 27-103-301, out of the following enumerated fund, the amount listed below from the fund:

Agency/Fund Fund No. Amount

State General Fund 2999 $154,127,000.00

Treasury Department -

Unclaimed Property 3178 6,000,000.00

Department of Insurance 3501 2,400,000.00

TOTAL $162,527,000.00

Laws of 2009, ch. 521, § 6, effective April 13, 2009, provides:

“SECTION 6. During fiscal year 2009, the State Fiscal Officer shall transfer to the Budget Contingency Fund created in Section 27-103-301, from the following state agencies, from any funds to the credit of those agencies, the amounts listed below:

“Agency Amount

“Governor's Office - Division of Medicaid . . . . . . $149,352,445.00

“Department of Mental Health . . . . . 23,122,141.00

“Department of Rehabilitation Services . . . . . 2,075,375.00

“State Department of Health . . . . . 1,325,246.00

“University of Mississippi Medical Center . . . . . 8,735,399.00

“Treasury Department-Unclaimed Property

“(Fund #3178) . . . . . 3,000,000.00

“TOTAL . . . . . $187,610,606.00 ”

Laws of 2009, ch. 563, § 4, as amended by Laws of 2009, Second Extraordinary Session, ch. 126, § 3, effective June 30, 2009, provides as follows:

“SECTION 4. During fiscal year 2010, the State Fiscal Officer shall transfer to the Budget Contingency Fund created in Section 27-103-301, out of the following enumerated funds, the amounts listed below from each fund:

“AGENCY/FUND FUND NO. AMOUNT

“State General Fund 2999 $146,672,000.00

“Working Cash-Stabilization

“Reserve Fund 3992 65,215,832.00

“Department of Insurance Fund 3501 3,500,000.00

“Restitution Fund 3993 556,804.00

“Unclaimed Property Fund 3178 3,000,000.00

“Archives and History – New

“Capitol R R Fund 3480 200,000.00

“Mississippi Department of

“Transportation 3941 30,000.00

“State Personnel Board 3610, 3614 1,210,094.00

“Information Technology Services 3601 1,000,000.00

“TOTAL $251,354,730.00”

“Of the funds provided in this section, the State Fiscal Officer shall make the transfer from Fund Number 3941 in increments of Five Million Dollars ($5,000,000.00) per month for six (6) months beginning in August 2009.”

Laws of 2009, 2nd Ex Sess, ch. 126, § 2, effective June 30, 2009, provides:

“SECTION 2. During fiscal year 2009, the State Fiscal Officer shall transfer to the Budget Contingency Fund created in Section 27-103-301, out of the following enumerated fund, the amount listed below:

“AGENCY/FUND FUND NO. AMOUNT

“Working Cash-Stabilization

“Reserve Fund 3992 $29,784,168.00.”

Laws of 2009, 2nd Ex Sess, ch. 126, §§ 4 and 5, effective June 30, 2009, provide:

“SECTION 4. [Repealed by Laws of 2012, ch. 547 § 7, effective July 1, 2012]”

“SECTION 5. During the period from the effective date of House Bill No. 40, 2009 Second Extraordinary Session, through June 30, 2010, the Mississippi Department of Transportation shall be exempt from any transfer of special funds into the State General Fund or the Budget Contingency Fund created in Section 27-103-301, Mississippi Code of 1972, that is directed or authorized by the Department of Finance and Administration or the State Treasurer.”

Laws of 2010, ch. 321, § 2, effective March 11, 2010, provides:

“SECTION 2. (1) During fiscal year 2010, the State Fiscal Officer shall transfer to the Budget Contingency Fund, out of the following enumerated funds, the amounts listed below from each fund:

Agency/Fund Fund No. Amount Drug Court Fund 3060 $ 900,000.00 Youth Court Support Fund 3062 800,000.00 TOTAL $1,700,000.00

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“(2) From the funds transferred to the Budget Contingency Fund under subsection (1) of this section, the State Fiscal Officer shall transfer the following specified sums to the agencies listed below:

Agency Amount Supreme Court $ 567,300.00 Court of Appeals 203,700.00 Trial judges 929,000.00 TOTAL $1,700,000.00

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“(3) The agencies listed in subsection (2) of this section are authorized to escalate their budgets by the respective amounts specified for each agency and expend those sums for the purposes authorized by law.”

Laws of 2010, ch. 562, § 4, effective May 21, 2010, provides:

“SECTION 4. (1)(a) During fiscal year 2010, the State Fiscal Officer shall transfer to the Budget Contingency Fund the amount listed below from the following fund:

Agency/Fund Fund No. Amount Unclaimed Property Fund 3178 $1,208,932.00 TOTAL $1,208,932.00

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“(b) From the funds transferred to the Budget Contingency Fund under paragraph (a) of this subsection, the State Fiscal Officer shall transfer the sum of One Million Two Hundred Eight Thousand Nine Hundred Thirty-two Dollars ($1,208,932.00) to the Mississippi Gaming Commission. The commission is authorized to escalate its budget by the amount transferred to the commission under this paragraph and expend that sum for the purposes authorized by law. The sum transferred to the commission under this paragraph shall be a temporary loan to the commission, and the commission shall repay to the Budget Contingency Fund the full amount of that sum during fiscal year 2011.

“(2) During fiscal year 2011, the State Fiscal Officer shall transfer to the Budget Contingency Fund created in Section 27-103-301, out of the following enumerated funds, the amounts listed below from each fund:

Agency/Fund Fund No. Amount State General Fund 2999 $103,904,000.00 Working Cash-Stabilization Reserve Fund 3992 80,000,000.00 Unclaimed Property Fund 3178 3,010,952.00 TOTAL $186,914,952.00

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Laws of 2010, ch. 562, § 5, as amended by Laws of 2011, ch. 506, § 3, effective April 26, 2011, provides:

“SECTION 5. Because the federal government has extended the increased Federal Medical Assistance Percentage (FMAP) provided for in the American Recovery and Reinvestment Act of 2009, the State Fiscal Officer shall transfer to the Governor’s Office-Division of Medicaid special fund, Fund No. 3328, during fiscal year 2011, from any funds to the credit of the following agencies, the amounts set forth below:

Agency Amount

“Department of Mental Health . . . . . $8,028,557.00

“Department of Rehabilitation Services . . . . . 1,707,660.00

“State Department of Health . . . . . 959,891.00

“University of Mississippi Medical Center . . . . . 5,349,446.00

“Total . . . . . $16,045,554.00

“The Governor’s Office-Division of Medicaid is authorized to escalate its budget and expend funds during fiscal year 2011 by the amount transferred in this section.”

Laws of 2011, ch. 506, § 1, effective April 26, 2011, provides:

“SECTION 1. (1) (a) During fiscal year 2011, the State Fiscal Officer shall transfer to the Budget Contingency Fund the amounts listed below from the following funds:

Agency/Fund Fund No. Amount State General Fund 2999 $52,734,878.00 Veterinary Diagnostic Laboratory Board 3427 4,416.18 Agriculture Aviation 3825 8,944.30 Boswell Regional Center- Water System Renovations 3931 54,111.31 Total $52,802,349.79

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“(b) During fiscal year 2011, the State Fiscal Officer shall transfer to the State Treasurer the amounts listed below from the following funds:

Agency/Fund Fund No. Amount Research and Development/ Business Incubator Revolving Loan Programs 341N, 34MC, 34MN, 34MP $5,405,057.00 Airport/Port Revitalization Revolving Loan Program 34AV, 34MP 4,812,684.00 Milk Producers Transportation Cost Assistance Loan Program 34AB 1,435,522.00 Moon Lake State Park 2003 346F 2,901,095.00 TOTAL $14,554,358.00

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“The State Treasurer shall use the funds transferred to him for the purpose of paying maturing bonds and interest on the full faith and credit bonds of the State of Mississippi falling due during fiscal year 2012.

Agency/Fund Fund No. Amount State General Fund 2999 $126,873,000.00 Capital Expense Funds 399C 26,500,000.00 Hurricane Disaster Reserve Fund 3755 27,861,195.00 Working Cash-Stabilization Reserve Fund 3992 87,987,385.00 Department of Insurance 3501 10,000,000.00 DFA - Support 3147 269,185.00 Unclaimed Property Fund 3178 5,500,000.00 Public Service Commission 3811 4,004,222.00 PSC - No Call Telephone Solicitation 3813 90,247.00 PSC - Public Utilities Staff 3812 1,961,276.00 TOTAL $291,046,510.00”

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Laws of 2012, ch. 547, §§ 1 & 7, effective July 1, 2012, provide:

“SECTION 1. (1) During fiscal year 2012, the State Fiscal Officer shall transfer to the Budget Contingency Fund created in Section 27-103-301, the amount listed below from the following fund:

AGENCY/FUND FUND NO. AMOUNT

State General Fund 2999 $183,726,491.00

“(2) During fiscal year 2013, the State Fiscal Officer shall transfer to the Budget Contingency Fund created in Section 27-103-301, out of the following enumerated funds, the amounts listed below from each fund:

Agency/Fund Fund No. Amount State General Fund 2999 $49,622,038.00 Hurricane Disaster Reserve Fund 3755 26,611,711.00 Department of Finance and Admin. Disaster Recovery Fund 3996 785, 244.00 Treasurer’s Office-Unclaimed Prop. 3178 3,000,000.00 Capital Post-Conviction Counsel 3098 1,037,267.00 Department of Insurance 3501 6,000,000.00 Public Service Commission – Public Utilities 3812 536,872.00 IHL State Court Education Fund 3257 1,500,000.00 Working Cash-Stabilization Reserve Fund 3992 99,562,168.00 TOTAL $188,655,299.00

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“(3) During Fiscal Year 2013, the State Fiscal Officer shall transfer Four Hundred Thousand Dollars ($400,000.00) from the Budget Contingency Fund to the Law Enforcement Officers and Fire Fighters Death Benefits Fund (Fund No. 371G).

“The Department of Public Safety shall have authority to receive, budget and expend the Four Hundred Thousand Dollars ($400,000.00) transferred to Fund No. 371G in this section. This escalation shall be done in accordance with the rules and regulations of the Department of Finance and Administration in a manner consistent with the escalation of federal funds.

“(4) During Fiscal Year 2013, the State Fiscal Officer shall transfer Two Million Dollars ($2,000,000.00) from the Department of Finance and Administration Air Transport Fund (Fund No. 3135) to the Capital Expense Fund (Fund No. 399C).

“(5) During Fiscal Year 2013, the State Fiscal Officer shall transfer Thirty-three Thousand Four Hundred Twenty-two Dollars ($33,422.00) from the Capital Post-Conviction Counsel Fund (Fund No. 3098) to the Judicial Performance Fund (Fund No. 3095). If House Bill No. 878, Regular Legislative Session of 2012, is enacted increasing Fiscal Year 2013 fees for the Judicial Performance Commission above the Fiscal Year 2012 level, the State Fiscal Officer shall not make the above-mentioned transfer from the Capital Post-Conviction Counsel Fund to the Judicial Performance Fund.

“(6) During Fiscal Year 2012, the State Fiscal Officer shall transfer Two Million Five Hundred Thousand Dollars ($2,500,000.00) from the MMEIA-Tax Incentive Fund (Fund No. 34TT) to the Budget Contingency Fund (Fund No. 3177).

“(7) During Fiscal Year 2013, the State Fiscal Officer shall transfer Ten Million Ninety-seven Thousand Four Hundred Forty-three Dollars ($10,097,443.00) from the Capital Expense Fund (Fund No. 399C) to the Budget Contingency Fund (Fund No. 3177).

“(8) During Fiscal Year 2013, the State Fiscal Officer shall transfer Three Million Dollars ($3,000,000.00) from the Budget Contingency Fund (Fund No. 3177) to the Mississippi Development Authority.

“The Mississippi Development Authority shall have authority to receive, budget and expend Three Million Dollars ($3,000,000.00) of Budget Contingency Funds transferred in this section. This escalation shall be done in accordance with the rules and regulations of the Department of Finance and Administration in a manner consistent with the escalation of federal funds.”

Laws of 2012, ch. 558, § 1, effective May 25, 2012, provides:

“SECTION 1. All funds received by or on behalf of the State of Mississippi through a negotiated settlement for economic damages in connection with the explosion on, and sinking of, the mobile offshore drilling unit Deepwater Horizon, except for any funds that are required by the settlement to be paid to any other public entity, shall be deposited into the Budget Contingency Fund for appropriation by the Legislature.”

Laws of 2013, ch. 301, § 1, effective March 6, 2013, provides:

“SECTION 1. During fiscal year 2013, the State Fiscal Officer shall transfer the sum of Fifty-two Million Dollars ($52,000,000.00) from the Motor Vehicle Ad Valorem Tax Reduction Fund created in Section 27-51-105 (Fund No. 3769) to the Budget Contingency Fund.”

Laws of 2013, ch. 518, § 1, effective July 1, 2013, provides:

“SECTION 1. During fiscal year 2014, the State Fiscal Officer shall transfer to the Budget Contingency Fund created in Section 27-103-301, out of the following enumerated funds, the amounts listed below from each fund:

Agency/Fund Fund No. Amount General Fund 2999 $17,588,141.00 Working Cash-Stabilization Reserve Fund 3992 109,812,343.00 Secretary of State 3111 226,000.00 Insurance Department 3501 6,000,000.00 Treasurer’s Office-Unclaimed Prop. 3178 3,950,000.00 Law Enforcement Officers and Fire Fighters Disability Benefits Trust Fund 3079 1,620,045.00 TOTAL $139,196,529.00”

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Laws, 2018, 1st Ex Sess, ch. 3, § 12, effective September 5, 2018, provides:

“SECTION 12. (1) The State Treasurer shall transfer funds from the Budget Contingency Fund to the following special funds in the following amounts:

“(a) Fifty-two Million Eight Hundred Ninety-three Thousand Dollars ($52,893,000.00) to the 2018 Transportation and Infrastructure Improvements Fund created in House Bill No. 1, First Extraordinary Session of 2018;

“(b) One Million Dollars ($1,000,000.00) to the Mississippi Highway-Railroad Grade Crossing Safety Account created in Section 57-43-15; and

“(c) Seven Million Five Hundred Thousand Dollars ($7,500,000.00) to the Mississippi Railroad Improvements Fund created in Section 57-46-1.

“(2) The State Treasurer shall transfer seventy-five percent (75%) of the amount remaining in the Budget Contingency Fund after the transfers required in subsection (1) of this section into the Gulf Coast Restoration Fund created in Section 3 of this act.”

Amendment Notes —

The 2015 amendment added the last sentence.

Cross References —

Deposit of state’s share of oil and gas severance taxes collected into Budget Contingency Fund, see §27-25-506.

§ 27-103-302. Deepwater Horizon settlement funds to be deposited into State BP Settlement Fund and Gulf Coast Restoration Fund.

Through August 31, 2018, all funds received by or on behalf of the State of Mississippi through a negotiated settlement for economic damages in connection with the explosion on, and sinking of, the mobile offshore drilling unit Deepwater Horizon, except for any funds that are required by the settlement to be paid to any other public entity, shall be deposited into the Budget Contingency Fund for appropriation by the Legislature.

From and after September 1, 2018, all funds received by or on behalf of the State of Mississippi through a negotiated settlement for economic damages in connection with the explosion on, and sinking of, the mobile offshore drilling unit Deepwater Horizon, except for any funds that are required by the settlement to be paid to any other public entity, shall be deposited as follows: (a) twenty-five percent (25%) of each annual payment of those funds to the State of Mississippi shall be deposited into the State BP Settlement Fund created in Section 27-103-302.1, and (b) seventy-five percent (75%) of each annual payment of those funds to the State of Mississippi shall be deposited into the Gulf Coast Restoration Fund created in Section 57-119-1.

HISTORY: Laws, 2012, ch. 558, § 1, eff from and after passage (approved May 23, 2012); Laws, 2018, 1st Ex Sess, ch. 3, § 1, eff from and after passage (approved September 5, 2018).

Editor’s Notes —

Chapter 558, Laws of 2012, was not codified during the 2012 Regular Session because it appeared at the time that the BP settlement (a result of the 2010 Gulf of Mexico BP oil spill, also known as the Deepwater Horizon Oil Spill) would be a one-time payment and thus temporary in nature. Temporary bills are not typically codified in the Mississippi Code of 1972 Annotated. Section 1 of the act was instead noted under Code Section 27-103-301.

On July 2, 2015, officials in Alabama, Florida, Louisiana, Mississippi and Texas accepted an $18.7 billion settlement with BP for compensation for the 2010 Gulf of Mexico BP oil spill. Under the terms of the agreement, Mississippi will be receiving payments from BP for a number of years. As a result, the Co-counsel for the Joint Legislative Committee on Compilation, Revision and Publication of Legislation determined that Section 1 of Chapter 558, Laws of 2012, is no longer temporary in nature and should therefore be codified as this section.

Amendment Notes —

The 2018 1st Extraordinary Session amendment, effective September 5, 2018, added “Through August 31, 2018” at the beginning of the first paragraph; and added the second paragraph.

Cross References —

State BP Settlement Fund, see §27-103-302.1.

Gulf Coast Restoration Fund, see §57-1-801 et seq.

§ 27-103-302.1. State BP Settlement Fund created.

There is created in the State Treasury a special fund to be designated as the “State BP Settlement Fund.” The special fund shall consist of funds required to be deposited into the special fund by Section 27-103-302, funds appropriated or otherwise made available by the Legislature in any manner, and funds from any other source designated for deposit into the special fund. Unexpended amounts remaining in the special fund at the end of a fiscal year shall not lapse into the State General Fund but shall remain in the State BP Settlement Fund. Any investment earnings or interest earned on amounts in the special fund shall be deposited to the credit of the special fund.

HISTORY: Laws, 2018, 1st Ex Sess, ch. 3, § 2, eff from and after passage (approved September 5, 2018).

§ 27-103-303. Capital Expense Fund created; purposes.

  1. There is created in the State Treasury a special fund, separate and apart from any other fund, to be designated the Capital Expense Fund.
  2. The Capital Expense Fund shall not be considered as a surplus or available funds when adopting a balanced budget as required by law. The State Treasurer shall invest all sums in the Capital Expense Fund not needed for the purposes provided for in this section in certificates of deposit, repurchase agreements and other securities as authorized in Section 27-105-33(d) or Section 7-9-103, as the State Treasurer may determine to yield the highest market rate available. Interest earned on this fund shall be deposited by the State Treasurer into the State General Fund.
  3. The Capital Expense Fund shall be used for capital expense needs, repair and renovation of state-owned properties and specific expenditures authorized by the Legislature. The Legislature shall designate those capital expense projects, repair and renovation projects and other authorized projects in an appropriation act passed by the Legislature, which shall direct the Director of the Department of Finance and Administration to administer the projects.
  4. In addition to the purposes specified in subsection (3) of this section, the Capital Expense Fund shall be used to provide funds for emergency repairs on state-owned buildings and, until July 1, 2021, for the emergency plugging of orphaned wells identified by the Oil and Gas Board, upon requisition of the Director of the Department of Finance and Administration. Whenever the director determines that funds are immediately needed for emergency repairs on state-owned buildings or the Oil and Gas Board, through the State Oil and Gas Supervisor, has requested funds for the emergency plugging of orphaned wells identified by the board, he shall requisition the funds needed from the Capital Expense Fund, which shall be subject to the limitations set forth in this subsection. At the same time he makes the requisition, the director shall notify the Lieutenant Governor, the Speaker of the House of Representatives, the respective Chairmen of the Senate Appropriations Committee, the Senate Finance Committee, the House Appropriations Committee and the House Ways and Means Committee and the Legislative Budget Office of his determination of the need for the funds, the amount that he has requisitioned and where the funds will be used. If the amount requisitioned is available in the Capital Expense Fund, is not allocated for any specific projects as authorized in subsection (3) of this section and is within the limitations set forth below in this subsection, then the director may escalate the budget of the Bureau of Building, Grounds and Real Property Management or the Oil and Gas Board to use the full amount of the requisitioned funds for the emergency repairs or plugging of orphaned wells, and transfer that amount to the bureau or board for that purpose. If the amount requisitioned is more than the amount available in the Capital Expense Fund or above the limitations set forth below in this subsection, then the director may escalate the budget of the bureau or board to use the amount that is available within the limitations for the emergency repairs or plugging of orphaned wells, and transfer that amount to the bureau or board for that purpose. The maximum amount that may be transferred from the Capital Expense Fund to the bureau or board for any single emergency shall be One Million Dollars ($1,000,000.00), and the maximum amount that may be transferred to the bureau or board for all emergencies during any fiscal year shall be Five Million Dollars ($5,000,000.00).
  5. Funds deposited in the Capital Expense Fund shall be used only for the purposes specified in this section, and as long as the provisions of this section remain in effect, no other expenditure, appropriation or transfer of funds in the Capital Expense Fund shall be made except by act of the Legislature making specific reference to the Capital Expense Fund as the source of those funds.
  6. Unexpended funds in the Capital Expense Fund at the end of a fiscal year shall not lapse into the State General Fund but shall remain in the fund for use under this section. Any funds appropriated from the Capital Expense Fund that are unexpended at the end of a fiscal year shall lapse into the Capital Expense Fund.

HISTORY: Laws, 2008, ch. 455, § 2; Laws, 2015, ch. 471, § 11; Laws, 2017, 1st Ex Sess, ch. 7, § 26, eff from and after passage (approved June 23, 2017.); Laws, 2019, ch. 474, § 7, eff from and after passage (approved April 16, 2019).

Editor’s Notes —

Laws of 2013, ch. 518, § 4, as amended by Laws of 2014, ch. 534, § 6, provides:

“SECTION 4. The Executive Director of the Department of Finance and Administration shall have the authority to transfer from the Capital Expense Fund created in Section 27-103-303 such amounts as necessary not exceeding a total of Two Million Dollars ($2,000,000.00) for the purpose of paying the cost of repairs of damage caused by the hail storm on March 18, 2013. These funds may be transferred in anticipation of insurance settlements from the storm. No funds transferred under this section shall be expended for agency administrative costs, including, but not limited to, agency employee salaries or travel. The Executive Director of the Department of Finance and Administration may escalate the department’s budget and expend the transferred funds in accordance with the rules and regulations of the department in a manner consistent with the escalation of federal funds.”

Laws of 2013, ch. 518, § 5, as amended by Laws of 2014, ch. 534, § 7, provides:

“SECTION 5. The Executive Director of the Department of Finance and Administration shall have the authority to transfer from the Capital Expense Fund created in Section 27-103-303 such amounts as necessary not exceeding a total of Fifteen Million Dollars ($15,000,000.00) for the purpose of providing the funds necessary to continue the operations of the MAGIC project, the state’s primary data processing system for tracking, managing, and reporting critical financial information. The Department of Finance and Administration shall notify the State Treasurer, the Lieutenant Governor, the Speaker of the House of Representatives, the respective Chairmen of the Senate Appropriations Committee, the Senate Finance Committee, the House Appropriations Committee, the House Ways and Means Committee and the Legislative Budget Office when funds are transferred under this section. No funds transferred under this section shall be expended for agency administrative costs, including, but not limited to, agency employee salaries or travel. The Executive Director of the Department of Finance and Administration may escalate the department’s budget and expend the transferred funds in accordance with the rules and regulations of the department in a manner consistent with the escalation of federal funds.”

Laws of 2014, ch. 534, § 5, provides:

“SECTION 5. During fiscal year 2014, the State Fiscal Officer shall transfer from the State General Fund to the Capital Expense Fund the sum of Eight Hundred Thousand Dollars ($800,000.00).”

Laws of 2015, ch. 471, § 4, provides:

“SECTION 4. During fiscal year 2015, the State Fiscal Officer shall transfer to the Capital Expense Fund out of the following enumerated funds, the amounts listed below from each fund:

“Fund Fund Number Amount General Fund 2999000000 $50,010,621.00 Budget Contingency Fund 6117700000 474,198.00 Treasurer’s Office - Abandoned Property 3317800000 18,000,000.00 TOTAL $68,484,819.00”

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Laws of 2016, ch. 460, § 1, effective upon approval May 9, 2016, provides:

“SECTION 1. (1) During fiscal year 2016, the State Fiscal Officer shall transfer to the Capital Expense Fund out of the following enumerated funds, the amounts listed below from each fund:

“Fund Fund Number Amount Secretary of State 3311E00000 3311100000 3311000000 3311C00000 3311M00000 3311P00000 3311A00000 3311800000 3311200000 3311400000 18,000,000.00 Public Service Commission 3381100000 5,000,000.00 Public Service Commission - Utilities Staff 3381700000 300,000.00 Information Technology Services 3360100000 500,000.00 State Personnel Board 3361400000 3361100000 1,000,000.00 Department of Insurance 6350E00000 3350100000 3350300000 3350000000 3350H00000 6350J00000 6350K00000 3350500000 3350600000 3350700000 3350900000 3350C00000 6,000,000.00 Department of Finance and Administration - Support 3312100000 3312200000 3312500000 3312600000 3312800000 3313000000 3313100000 3313200000 3313500000 3313600000 3313800000 1,200,000.00 Mississippi Gaming Commission 3318700000 3318800000 1,500,000.00 Oil and Gas Board 3349100000 3349300000 15,000,000.00 Mississippi Workers’ Compensation Commission 3352100000 3352200000 1,500,000.00 Total $50,000,000.00

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“(2) During fiscal year 2017, the State Fiscal Officer shall transfer to the Capital Expense Fund out of the following enumerated funds, the amounts listed below from each fund:

“Fund Fund Number Amount Unclaimed Property Fund 3317800000 $14,000,000.00 Board of Nursing 3383800000 8,000,000.00 Medical Licensure Board 3382900000 2,000,000.00 Department of Corrections 3355100000 3355200000 500,000.00 Board of Dental Examiners 3382400000 500,000.00 Board of Engineers and Land Surveyors 3384200000 500,000.00 Motor Vehicle Commission 3383900000 500,000.00 Budget Contingency Fund 6117700000 1,114,646.00 Hurricane Disaster Reserve Fund 667SS00000 1,780,930.00 Total $28,895,576.00”

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Laws of 2017, ch. 440, § 7, effective April 18, 2017, provides:

“Fund Fund Number Amount Unclaimed Property Fund 3317800000 $17,000,000.00 Department of Revenue 3376900000 $15,000,000.00 Total $ 32,000,000.00”

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Amendment Notes —

The 2015 amendment added the last sentence of (6); and deleted (7), which read: “In fiscal year 2009, the provisions of this section shall not be applicable until the Working Cash-Stabilization Fund, created in Section 27-103-203, balance has reached a level of funding that is seven and one-half percent (7-1/2%) of the General Fund appropriations for such fiscal year.”

The 2017 amendment, effective June 23, 2017, substituted “expenditures” for “projects” in the first sentence of (3); in (4), inserted “or board” everywhere it appears, and “or plugging of orphaned wells” everywhere it appears in the fourth and fifth sentences, inserted “and the emergency plugging of orphaned wells identified by the Oil and Gas Board” in the first sentence, “or the Oil and Gas Board has requested funds for the emergency plugging of orphaned wells identified by the board” in the second sentence, and “or the Oil and Gas Board” in the fourth sentence, and substituted “One Million Dollars ($1,000,000.00)” for “Five Hundred Thousand Dollars ($500,000.00)” and “Five Million Dollars ($5,000,000.00)” for “Two Million Dollars ($2,000,000.00)” in the last sentence.

Chapter 104. State Fiscal Affairs

In General

§ 27-104-1. Department of Finance and Administration to be State Fiscal Management Board; agencies to file reports; Department to study creation, abolition or consolidation of agencies and departments.

The Department of Finance and Administration shall be the Fiscal Management Board and shall retain all powers and duties granted by law to the Fiscal Management Board. Wherever the term “Fiscal Management Board” appears in any law the same shall mean the Department of Finance and Administration. The Executive Director of the Department of Finance and Administration may assign to the appropriate division or divisions such powers and duties as deemed appropriate to carry out the department’s lawful functions.

All general fund agencies shall file a monthly report of receipts, disbursements, assets, liabilities, encumbrances, and fund balances with the Department of Finance and Administration on or before the fifteenth day of the succeeding month. The reports must contain such information and in such form as shall be required by the department. Special fund agencies may be required to file monthly operating statements or reports, or such agencies may be required to file quarterly or annual reports. The determination of the type of reports and the periods to be covered by such reports shall be determined by the Department of Finance and Administration.

The Department of Finance and Administration shall make continuous and careful study of all state agencies and departments and it may make recommendations to the State Legislature for abolition or consolidation or creation of state agencies and departments.

HISTORY: Laws, 1984, ch. 488, § 75; reenacted and amended, Laws, 1986, ch. 409; Laws, 1989, ch. 532, § 51; Laws, 1989, ch. 544, § 14, eff from and after July 1, 1989.

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section 27-104-6 provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Cross References —

State bond advisory division, see §§7-1-401 and7-1-403.

Affect of a member of any board, commission, council or authority changing domicile, see §7-13-9.

General provisions regarding the reorganization of the executive branch of government, see §7-17-1 et seq.

Definitions of terms used in Sections27-104-1 through27-104-27, see §27-103-103.

Preparation of overall budget; budget to be in three parts; contents of each part, see §§27-103-121 through27-103-127.

Department of Finance and Administration, see §§27-104-101 and27-104-103.

Inapplicability of this chapter to agencies supported wholly by funds granted under an Act of Congress and to funds collected and disbursed by a state agency under Sections65-33-45 and65-33-47 or by a state agency which exists under Sections73-3-101 through73-3-169, see §27-104-27.

Duties of department with respect to Crime Victims’ Compensation Act, see §99-41-1 et seq.

OPINIONS OF THE ATTORNEY GENERAL

There is no authority for governing boards of public universities, community colleges, and school districts to obtain credit cards to be issued in the names of the respective institutions to officers or employees for use in the course and scope of employment. Murray, Nov. 17, 2000, A.G. Op. #2000-0654.

§ 27-104-3. Powers and duties of Department of Finance and Administration.

In addition to other powers and duties prescribed by statute, the Department of Finance and Administration shall have the following powers and duties, with regard to fiscal management:

Provide direct technical assistance and training to state agencies and departments in implementing generally accepted accounting principles, in preparing financial statements as required by law, and in management and executive development.

Provide temporary administrative services in financial accounting and public administration to any state agency, department or institution upon request of the governing board of the state agency, department or institution.

Prepare and issue a comprehensive reference manual or manuals of policies and procedures for each state agency and department to use, which may include chapters on purchasing, personnel, payroll, travel, chart of accounts, fund classifications, receipts, warrants, expenditures, fixed assets, property inventory, and maintaining financial records and preparing financial reports as required and prescribed by law. The manual shall be revised on a continuing basis. The manual shall be prepared and revised in consultation with the State Auditor’s office.

Provide assistance to any state agency, department or institution in collecting a fee or other valid obligation that another agency, department or institution has failed to pay to it. For purposes of this paragraph, the agency, department or institution seeking to collect the funds shall be referred to as the “creditor agency,” and the agency, department or institution that has not paid the creditor agency shall be referred to as the “delinquent agency.” A valid obligation may be evidenced by an invoice or any other documentation as may be required by the Department of Finance and Administration, hereinafter referred to as the department. A creditor agency may request assistance from the department, and the department may require the creditor agency to furnish detailed information regarding the obligation. Upon determining that the delinquent agency owes the creditor agency a specific amount, the State Fiscal Officer shall pay to the creditor agency that amount out of any funds in the State Treasury to the credit of the delinquent agency. The State Fiscal Officer shall notify the creditor agency and the delinquent agency of the total amount of funds transferred. Either agency may appeal the transfer of funds or the failure to transfer funds, under rules and regulations promulgated by the department and approved by the Office of the State Auditor. The Department of Finance and Administration shall report any actions taken under this paragraph (d) to the Chairmen of the Appropriations Committees of the House of Representatives and the Senate on a quarterly basis.

To issue a request for an ACA-compliant health insurance policy, or policies, to offer health insurance coverage to the full-time equivalent employees not otherwise eligible to participate in the State and School Employees’ Health Insurance Plan; and to issue a request for administrative support in order to meet reporting requirements under Internal Revenue Code Section 6056 and to comply with the Patient Protection and Affordable Care Act of 2010.

HISTORY: Laws, 1984, ch. 488, § 141; Laws, 1986, ch. 500, § 12; Laws, 1989, ch. 532, § 52; Laws, 1989, ch. 544, § 15; Laws, 2006, ch. 353, § 1; Laws, 2008, ch. 470, § 1; Laws, 2016, ch. 433, § 1; Laws, 2016, ch. 479, § 1, eff from and after July 1, 2016.

Joint Legislative Committee Note —

Section 1 of Chapter 433, Laws of 2016, effective from and after July 1, 2016 (approved April 18, 2016), amended this section. Section 1 of Chapter 479, Laws of 2016, effective from and after July 1, 2016 (approved May 11, 2016), also amended this section. As set out above, this section reflects the language of Section 1 of Chapter 479, Laws of 2016, which contains language that specifically provides that it supersedes §27-104-3 as amended by Laws of 2016, ch. 433.

Editor’s Notes —

Laws of 1989, ch. 460, §§ 1 and 2, effective from and after July 1, 1989, provide as follows:

“SECTION 1. The State Fiscal Management Board is authorized and empowered to transfer to the State General Fund, out of the following enumerated special funds, amounts not to exceed in the aggregate the sums listed below for each special fund in such a manner throughout the 1990 fiscal year as deemed prudent by the board:

Agency/Fund Fund No. Amount Unemployment Insurance Fund 3644 $5,500,000 Super Collider Funds 3107 500 3108 273,272 Treasurer Due Shareholder 3172 250,000 Corrections Bond Fund Interest Income 391A 6,103,191 Local Disaster Emergency Grant 3793 1,000,000 Tax Commission-Telecommunication Fund 3184 500,000 Veteran’s Home Construction Fund 3915 402,852 Construction and Renovation 2916 56,000 Fire Academy Construction Fund 3990 509,000

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“SECTION 2. With respect to the amount to be transferred from the Treasurer Due Shareholder Fund under the provisions of Section 1, it is the intent of the Legislature that the transfer of these funds shall not excuse the state of any liability due any shareholder.”

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section 27-104-6 provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Amendment Notes —

The 2006 amendment added (d); and made minor stylistic changes.

The 2008 amendment deleted the former last sentence of (d), which read: “This paragraph (d) shall stand repealed on July 1, 2008.”

The first 2016 amendment (ch. 433) added (e).

The second 2016 amendment (ch. 479) added “and to issue a request...Affordable Care Act of 2010” at the end of (e).

Cross References —

Powers and duties of Department in regard to federal-state programs, see §7-1-255.

Additional powers and duties of Executive Director of The Department of Finance and Administration, see §7-7-1 et seq.

Transfer of functions of state auditor to Executive Director of the Department of Finance and Administration, see §7-7-2.

Definitions of terms used in sections27-104-1 through27-104-27, see §27-103-103.

Preparation of overall budget; budget to be in three parts; contents of each part, see §§27-103-121 through27-103-127.

Powers and duties of Executive Director of department, see §27-104-5.

Limit on Executive Director of The Department of Finance and Administration’s authority to promulgate or enforce certain rules, orders, or regulations, see §27-104-27.

Powers and duties of Department of Finance and Administration, see §27-104-103.

Withdrawal of funds from the Institute for Technology Development Fund upon warrants issued by the Department of Finance and Administration, see §31-29-21.

Water Pollution Control Revolving Fund, see §49-17-81 et seq.

Provision that the books, documents, records and transactions relating to the receipt of monies with respect to bad check complaints and restitution thereon are subject to audit by the Executive Director of the Department of Finance and Administration, see §97-19-77.

Federal Aspects—

The Patient Protection and Affordable Care Act (Pub. L. No. 111-148), referred to in this section, is codified throughout Title 42 of the U.S. Code, but primarily as 42 USCS § 18001, et seq.

Internal Revenue Code Section 6056, see 26 USCS § 6056.

§ 27-104-4. Preparation of annual financial statements by each state agency; consolidated report.

  1. Each state agency shall prepare annual financial statements at such times as required by the State Fiscal Officer. The statements shall be in accordance with generally accepted accounting principles. The State Fiscal Officer, in consultation with the State Auditor, shall prescribe rules and regulations to implement and specify the records, procedures and accounting systems necessary to carry out the provisions of this section.
  2. The State Fiscal Officer shall combine the financial statements of the various state agencies into a comprehensive annual financial report for the State of Mississippi and shall provide it to the State Auditor by September 30 of each year for postauditing. This report, together with the State Auditor’s opinion on the financial statements, shall be published as the official financial statement of the state in accordance with Section 115 of the Mississippi Constitution, and it or comparable condensed version shall be distributed to the Governor, other state officials, members of the Legislature and other interested persons. The comprehensive annual financial report shall be prepared in accordance with generally accepted accounting principles, shall be audited by the State Auditor’s office in accordance with generally accepted auditing standards, and shall be published within six (6) months after the June 30 close of each fiscal year.
  3. Within twelve (12) months of the June 30 close of each fiscal year, the State Auditor’s Office shall publish the State Auditor’s statements on internal control systems and on compliance with federal grant requirements and with applicable state and federal laws, that conforms to the requirements of the Single Audit Act of 1984 for audit coverage of state and federal funds received by all state agencies.

HISTORY: Laws, 1986, ch. 499, § 5; Laws, 1989, ch. 532, § 53; Laws, 1997, ch. 337, § 1, eff from and after July 1, 1997.

Editor’s Notes —

Section 27-104-6 provides that wherever the term “State Fiscal Officer” appears in law it shall mean “Executive Director of the Department of Finance and Administration.”

Cross References —

Additional powers and duties of the Executive Director of the Department of Finance and Administration, see §7-7-1 et seq.

Transfer of functions of state auditor to Executive Director of the Department of Finance and Administration, see §7-7-2.

Preparation of comprehensive financial report by Executive Director of the Department of Finance and Administration, see §7-7-45.

Definitions of terms used in sections27-104-1 through27-104-27, see §27-103-103.

Preparation of overall budget; budget to be in three parts; contents of each part, see §§27-103-121 through27-103-127.

Federal Aspects—

Single Audit Act of 1984 is codified at 31 USCS § 7501 et seq.

§ 27-104-5. Executive Director of department; salary; bond; powers and duties.

  1. The Executive Director of the Department of Finance and Administration shall receive an annual salary to be set by the State Personnel Board, unless otherwise provided for by law. He shall devote his full time to the office and shall not pursue any other business or occupation or hold any other office of profit. The executive director (a) shall be a certified public accountant; or (b) shall possess a master’s degree in business, public administration or a related field; or (c) shall have at least ten (10) years’ experience in fiscal management in the private or public sector and a minimum of five (5) years’ experience in a high-level management position with a documented record of management. Said qualifications shall be certified by the State Personnel Board.

    The executive director shall execute a bond in some surety company authorized to do business in the state, to be approved by the Governor, and filed in the Office of the Secretary of State in the penal sum of One Hundred Thousand Dollars ($100,000.00), conditioned for the faithful and impartial discharge of the duties of his office. The premium on such bond shall be paid as provided by law out of funds appropriated to the Department of Finance and Administration.

  2. The executive director shall have the following powers and responsibilities:
    1. Employment of such professional, administrative, stenographic, secretarial, clerical and technical assistance as may be necessary to perform the duties and responsibilities of the department subject to the rules and regulations of the State Personnel Board;
    2. Developing accurate and timely revenue forecasts;
    3. Allotting appropriated funds consistent with agency appropriations;
    4. Prescribing and implementing an accounting system using generally accepted accounting principles;
    5. From and after October 1, 1986, preaudit and payment of funds which shall be in accordance with all laws and regulations;
    6. Development and implementation of fiscal management training;
    7. Development of short- and long-range planning pertaining to matters of revenue forecasting;
    8. Providing assistance and expertise to state agency and institution governing bodies or other agency management, pursuant to Section 27-104-3;
    9. Cooperation and coordination with the State Auditor, State Treasurer, Commissioner of Revenue, University Research Center and the Mississippi Legislature on all matters pertaining to the fiscal matters of Mississippi state government; and
    10. The authority to establish training courses in programs for the personnel of the various governmental entities under the jurisdiction of the department. The training courses and programs shall include, but not be limited to, topics on internal control of funds, governmental accounting and financial reporting, internal auditing, and budgeting. The executive director is authorized to charge a fee from the participants of these courses and programs, which fee shall be deposited into a special fund created for these deposits. State and local governmental entities are authorized to pay such fee, and any travel expenses, out of their general funds or any available funds from which such payment is not prohibited by law.

HISTORY: Laws, 1984, ch. 488, § 76; Laws, 1986, ch. 499, § 4; Laws, 1988, ch. 518, § 17; Laws, 1989, ch. 532, § 54; Laws, 1989, ch. 544, § 16, eff from and after July 1, 1989.

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor,” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section 27-104-6 provides that whenever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Laws of 2005, 2nd Ex Sess, ch. 4, § 1, effective June 2, 2005, provides as follows:

“SECTION 1. (1) The State Fiscal Officer shall transfer general funds in the amounts listed below to the specified agencies and accounts held in the State Treasury during the period beginning upon the passage of this act:

Agency/Fund Fund No. Amount Public Employees’ Retirement System 3531 $50,000,000.00 Mississippi Development Authority 34CW $35,000,000.00 Mississippi Department of Public Safety 3711 $5,000,000.00 UMC – Cancer Institute 3283 $10,000,000.00 TOTAL $100,000,000.00

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“(2) It is the intent of the Legislature to transfer certain funds paid into the State General Fund upon receipt thereof by MCI, Inc., on behalf of itself and reorganized debtors as the settlement payment and release under Chapter 11 Case No. 02-13533: (a) to the Mississippi Public Employees’ Retirement System administration fund to be utilized by the system as a credit against the one percent (1%) increase in general fund employer contributions beginning July 1, 2005, until exhausted; (b) to the Mississippi Development Authority during fiscal year 2005 in order to fulfill the state’s obligations relating to the Mississippi Beef Processors, LLC, up to Thirty-five Million dollars ($35,000,000.00), as necessary, with any remaining balance to lapse into the State General Fund; (c) to the Mississippi Department of Public Safety, Three Million Dollars ($3,000,000.00) of which shall be used to fund a Highway Patrol Cadet Class, and Two Million Dollars ($2,000,000.00) shall be used to purchase equipment; and (d) to the University of Mississippi Medical Center Cancer Institute in order to fund the operation of the Institute during fiscal years 2006 and 2007.”

Laws of 2005, 2nd Ex Sess, ch. 31, § 3, effective July 1, 2005, provides as follows:

“SECTION 3. The State Fiscal Officer shall transfer Sixteen Million Four Hundred Twenty-one Thousand Nine Hundred Twenty-three Dollars ($16,421,923.00) from Fund No. 4201 to Fund No. 4230.”

Laws of 2006, ch. 403, § 1, effective March 15, 2006, provides as follows:

“SECTION 1. (1) The State Fiscal Officer shall transfer general funds in the amounts listed below to the specified agencies and accounts held in the State Treasury during the period beginning upon the passage of this act:

Agency/Fund Fund No. Amount Public Employees’ Retirement System 3531 $50,000,000.00 Mississippi Development Authority 34CW $35,000,000.00 Mississippi Department of Public Safety 3711 $5,000,000.00 UMC – Cancer Institute 3283 $10,000,000.00 TOTAL $100,000,000.00

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“(2) It is the intent of the Legislature to transfer certain funds paid into the State General Fund upon receipt thereof by MCI, Inc., on behalf of itself and reorganized debtors as the settlement payment and release under Chapter 11 Case No. 02-13533: (a) to the Mississippi Public Employees’ Retirement System administration fund to be utilized by the system as a credit for agencies or entities receiving general funds as follows: (i) for state agencies, the credit will be against the one percent (1%) increase attributable to general fund employer contributions only; and (ii) for universities, community and junior colleges and public school districts, the credit will be against the one percent (1%) increase attributable to funds from all sources except federal funds; (b) to the Mississippi Development Authority during fiscal year 2005 in order to fulfill the state’s obligations relating to the Mississippi Beef Processors, LLC, up to Thirty-five Million Dollars ($35,000,000.00), as necessary, with any remaining balance to lapse into the State General Fund; (c) to the Mississippi Department of Public Safety, Three Million Dollars ($3,000,000.00) of which shall be used to fund a Highway Patrol Cadet Class, and Two Million Dollars ($2,000,000.00) shall be used to purchase equipment; and (d) to the University of Mississippi Medical Center Cancer Institute in order to fund the operation of the Institute during fiscal years 2006 and 2007.”

Laws of 2006, ch. 534, § 3, effective April 5, 2006, provides as follows:

“SECTION 3. There is hereby created in the State Treasury a special fund, separate and apart from any other special fund, to be designated as the Hurricane Disaster Reserve Fund. The State Fiscal Officer shall transfer from the State General Fund into the Hurricane Disaster Reserve Fund an amount equal to Two Hundred Sixty-eight Million Dollars ($268,000,000.00) during the period beginning July 1, 2006, and ending June 30, 2007.

“The funds transferred herein to the Hurricane Disaster Reserve Fund shall be utilized to defray the state’s share of any nonfederal matching requirements for Federal Emergency Management Agency grants associated with Hurricane Katrina and other disasters. Unexpended funds remaining in the Hurricane Disaster Reserve Fund at the end of the fiscal year shall not lapse into the State General Fund but shall remain in the fund and any interest earned on the Hurricane Disaster Reserve Fund shall remain in the fund.

“Funds deposited into the Hurricane Disaster Reserve Fund shall be used only for the purposes specified in this section, and as long as the provisions of this section remain in effect, no other expenditure, appropriation or transfer of funds in the Hurricane Disaster Reserve Fund shall be made except by act of the Legislature making specific reference to the Hurricane Disaster Reserve Fund as the source of those funds.”

Laws of 2006, 1st Ex Sess, ch. 8, § 18, effective September 13, 2006, provides:

“SECTION 18. Section 3, Chapter 534, Laws of 2006, is amended as follows:

“Section 3. There is hereby created in the State Treasury a special fund, separate and apart from any other special fund, to be designated as the Hurricane Disaster Reserve Fund. The State Fiscal Officer shall transfer from the State General Fund into the Hurricane Disaster Reserve Fund an amount equal to Two Hundred Sixty-eight Million Dollars ($268,000,000.00) during the period beginning July 1, 2006, and ending June 30, 2007.

“The funds transferred herein to the Hurricane Disaster Reserve Fund shall be utilized to defray the state’s share of any nonfederal matching requirements for Federal Emergency Management Agency grants associated with Hurricane Katrina and other disasters. Unexpended funds remaining in the Hurricane Disaster Reserve Fund at the end of the fiscal year shall not lapse into the State General Fund but shall remain in the fund and any interest earned or investment earnings on amounts in the Hurricane Disaster Reserve Fund shall remain in the fund; however, any interest earned or investment earnings on amounts in the fund during fiscal years 2007 and 2008 shall be transferred by the State Treasurer to the Emergency Aid to Local Governments Fund created in Section 27-107-321.

“Funds deposited into the Hurricane Disaster Reserve Fund shall be used only for the purposes specified in this section, and as long as the provisions of this section remain in effect, no other expenditure, appropriation or transfer of funds in the Hurricane Disaster Reserve Fund shall be made except by act of the Legislature making specific reference to the Hurricane Disaster Reserve Fund as the source of those funds.”

Laws of 2008, ch. 427, § 4, effective April 3, 2008, provides:

“SECTION 4. During fiscal year 2008, the State Fiscal Officer shall transfer Four Hundred Thirty-six Thousand Three Hundred Forty-five Dollars ($436,345.00) from the Workers’ Compensation Commission Administrative Expense Fund (Fund No. 3521) to the Bureau of Building, Grounds and Real Property Management Fund (Fund No. 3931). These funds shall be used for the purpose of defraying the costs of repair, renovation and expenses related to the usage of the Workers’ Compensation Commission Office Building.”

Laws of 2009, 2nd Ex Sess, ch. 126, § 1, effective June 30, 2009, provides:

“SECTION 1. During fiscal year 2009, the State Fiscal Officer shall transfer to the General Fund out of the following enumerated funds, the amounts listed below from each fund:

Agency/FundFund No.Amount

“Hurricane Disaster Reserve Fund 37SS $ 3,505,281.00

“Disaster Recovery Fund 3996 13,006,065.00

“Emergency Aid Fund 39EA 4,974,032.00

“Budget Contingency Fund 158,764,766.00

“Total $180,250,144.00”

Laws of 2014, ch. 534, § 5, effective July 1, 2014, provides:

“SECTION 5. During fiscal year 2014, the State Fiscal Officer shall transfer from the State General Fund to the Capital Expense Fund the sum of Eight Hundred Thousand Dollars ($800,000.00).”

Cross References —

Powers and duties of executive director in regard to federal-state programs, see §7-1-255.

Affect of any member of a board, commission, council or authority changing domicile after appointment, see §7-13-9.

Definitions of terms used in sections27-104-1 through27-104-27, see §27-103-103.

Preparation of overall budget; budget to be in three parts; contents of each part, see §§27-103-121 through27-103-127.

Limit on Executive Director of The Department of Finance and Administration’s authority to promulgate or enforce certain rules, orders, or regulations, see §27-104-27.

Creation and organization of Department of Finance and Administration, see §27-104-101.

Powers and duties of Department of Finance and Administration, see §27-104-103.

Powers and duties of executive director with regard to the Iran Divestment Act of 2015, see §§27-106-9 and27-106-11.

Powers and duties of executive director with regard to nonmilitary aircraft, see §61-13-1 et seq.

§ 27-104-6. Executive Director to be State Fiscal Officer.

The Executive Director of the Department of Finance and Administration shall be the State Fiscal Officer and shall carry out all powers and duties assigned to the State Fiscal Officer and wherever the term “State Fiscal Officer” appears in any law the same shall mean Executive Director of the Department of Finance and Administration.

HISTORY: Laws, 1989, ch. 544, § 17, eff from and after July 1, 1989.

Cross References —

General provisions regarding the reorganization of the executive branch of government, see §7-17-1 et seq.

Definitions of terms used in sections27-104-1 through27-104-27, see §27-103-103.

Preparation of overall budget; budget to be in three parts; contents of each part, see §§27-103-121 through27-103-127.

OPINIONS OF THE ATTORNEY GENERAL

The term “State Auditor” in Section 49-17-69 refers to and means the State Fiscal Officer as defined in Sections 7-7-2 and 27-104-6. Bryant, Dec. 28, 1999, A.G. Op. #99-0693.

§ 27-104-7. Creation of public procurement review board; quorum; meetings; support personnel; powers and duties [Subsection (9) effective January 1, 2018, repealed effective July 1, 2019].

    1. There is created the Public Procurement Review Board, which shall be reconstituted on January 1, 2018, and shall be composed of the following members:
      1. Three (3) individuals appointed by the Governor with the advice and consent of the Senate;
      2. Two (2) individuals appointed by the Lieutenant Governor with the advice and consent of the Senate; and
      3. The Executive Director of the Department of Finance and Administration, serving as an ex officio and nonvoting member.
    2. The initial terms of each appointee shall be as follows:
      1. One (1) member appointed by the Governor to serve for a term ending on June 30, 2019;
      2. One (1) member appointed by the Governor to serve for a term ending on June 30, 2020;
      3. One (1) member appointed by the Governor to serve for a term ending on June 30, 2021;
      4. One (1) member appointed by the Lieutenant Governor to serve for a term ending on June 30, 2019; and
      5. One (1) member appointed by the Lieutenant Governor to serve for a term ending on June 30, 2020.

      After the expiration of the initial terms, all appointed members’ terms shall be for a period of four (4) years from the expiration date of the previous term, and until such time as the member’s successor is duly appointed and qualified.

    3. When appointing members to the Public Procurement Review Board, the Governor and Lieutenant Governor shall take into consideration persons who possess at least five (5) years of management experience in general business, healthcare or finance for an organization, corporation or other public or private entity. Any person, or any employee or owner of a company, who receives any grants, procurements or contracts that are subject to approval under this section shall not be appointed to the Public Procurement Review Board. Any person, or any employee or owner of a company, who is a principal of the source providing a personal or professional service shall not be appointed to the Public Procurement Review Board if the principal owns or controls a greater than five percent (5%) interest or has an ownership value of One Million Dollars ($1,000,000.00) in the source’s business, whichever is smaller. No member shall be an officer or employee of the State of Mississippi while serving as a voting member on the Public Procurement Review Board.
    4. Members of the Public Procurement Review Board shall be entitled to per diem as authorized by Section 25-3-69 and travel reimbursement as authorized by Section 25-3-41.
    5. The members of the Public Procurement Review Board shall elect a chair from among the membership, and he or she shall preside over the meetings of the board. The board shall annually elect a vice chair, who shall serve in the absence of the chair. No business shall be transacted, including adoption of rules of procedure, without the presence of a quorum of the board. Three (3) members shall be a quorum. No action shall be valid unless approved by a majority of the members present and voting, entered upon the minutes of the board and signed by the chair. Necessary clerical and administrative support for the board shall be provided by the Department of Finance and Administration. Minutes shall be kept of the proceedings of each meeting, copies of which shall be filed on a monthly basis with the chairs of the Accountability, Efficiency and Transparency Committees of the Senate and House of Representatives and the chairs of the Appropriations Committees of the Senate and House of Representatives.
  1. The Public Procurement Review Board shall have the following powers and responsibilities:
    1. Approve all purchasing regulations governing the purchase or lease by any agency, as defined in Section 31-7-1, of commodities and equipment, except computer equipment acquired pursuant to Sections 25-53-1 through 25-53-29;
    2. Adopt regulations governing the approval of contracts let for the construction and maintenance of state buildings and other state facilities as well as related contracts for architectural and engineering services;
    3. Adopt regulations governing any lease or rental agreement by any state agency or department, including any state agency financed entirely by federal funds, for space outside the buildings under the jurisdiction of the Department of Finance and Administration. These regulations shall require each agency requesting to lease such space to provide the following information that shall be published by the Department of Finance and Administration on its website: the agency to lease the space; the terms of the lease; the approximate square feet to be leased; the use for the space; a description of a suitable space; the general location desired for the leased space; the contact information for a person from the agency; the deadline date for the agency to have received a lease proposal; any other specific terms or conditions of the agency; and any other information deemed appropriate by the Division of Real Property Management of the Department of Finance and Administration or the Public Procurement Review Board. The information shall be provided sufficiently in advance of the time the space is needed to allow the Division of Real Property Management of the Department of Finance and Administration to review and preapprove the lease before the time for advertisement begins;
    4. Adopt, in its discretion, regulations to set aside at least five percent (5%) of anticipated annual expenditures for the purchase of commodities from minority businesses; however, all such set-aside purchases shall comply with all purchasing regulations promulgated by the department and shall be subject to all bid requirements. Set-aside purchases for which competitive bids are required shall be made from the lowest and best minority business bidder; however, if no minority bid is available or if the minority bid is more than two percent (2%) higher than the lowest bid, then bids shall be accepted and awarded to the lowest and best bidder. However, the provisions in this paragraph shall not be construed to prohibit the rejection of a bid when only one (1) bid is received. Such rejection shall be placed in the minutes. For the purposes of this paragraph, the term “minority business” means a business which is owned by a person who is a citizen or lawful permanent resident of the United States and who is:
      1. Black: having origins in any of the black racial groups of Africa;
      2. Hispanic: of Mexican, Puerto Rican, Cuban, Central or South American, or other Spanish or Portuguese culture or origin regardless of race;
      3. Asian-American: having origins in any of the original people of the Far East, Southeast Asia, the Indian subcontinent, or the Pacific Islands;
      4. American Indian or Alaskan Native: having origins in any of the original people of North America; or
      5. Female;
    5. In consultation with and approval by the Chairs of the Senate and House Public Property Committees, approve leases, for a term not to exceed eighteen (18) months, entered into by state agencies for the purpose of providing parking arrangements for state employees who work in the Woolfolk Building, the Carroll Gartin Justice Building or the Walter Sillers Office Building;
    6. Promulgate rules and regulations governing the solicitation and selection of contractual services personnel, including personal and professional services contracts for any form of consulting, policy analysis, public relations, marketing, public affairs, legislative advocacy services or any other contract that the board deems appropriate for oversight, with the exception of any personal service contracts entered into by any agency that employs only nonstate service employees as defined in Section 25-9-107(c), any personal service contracts entered into for computer or information technology-related services governed by the Mississippi Department of Information Technology Services, any personal service contracts entered into by the individual state institutions of higher learning, any personal service contracts entered into by the Mississippi Department of Transportation, any personal service contracts entered into by the Department of Human Services through June 30, 2019, which the Executive Director of the Department of Human Services determines would be useful in establishing and operating the Department of Child Protection Services, any personal service contracts entered into by the Department of Child Protection Services through June 30, 2019, any contracts for entertainers and/or performers at the Mississippi State Fairgrounds entered into by the Mississippi Fair Commission, any contracts entered into by the Department of Finance and Administration when procuring aircraft maintenance, parts, equipment and/or services, and any contract for attorney, accountant, actuary auditor, architect, engineer, and utility rate expert services. Any such rules and regulations shall provide for maintaining continuous internal audit covering the activities of such agency affecting its revenue and expenditures as required under Section 7-7-3(6)(d). Any rules and regulation changes related to personal and professional services contracts that the Public Procurement Review Board may propose shall be submitted to the Chairs of the Accountability, Efficiency and Transparency Committees of the Senate and House of Representatives and the Chairs of the Appropriation Committees of the Senate and House of Representatives at least fifteen (15) days before the board votes on the proposed changes, and those rules and regulation changes, if adopted, shall be promulgated in accordance with the Mississippi Administrative Procedures Act;
    7. Approve all personal and professional services contracts involving the expenditures of funds in excess of Seventy-five Thousand Dollars ($75,000.00), except as provided in paragraph (f) of this subsection (2) and in subsection (8);
    8. Develop mandatory standards with respect to contractual services personnel that require invitations for public bid, requests for proposals, record keeping and financial responsibility of contractors. The Public Procurement Review Board shall, unless exempted under this paragraph (h) or under paragraph (i) or (o) of this subsection (2), require the agency involved to submit the procurement to a competitive procurement process, and may reserve the right to reject any or all resulting procurements;
    9. Prescribe certain circumstances by which agency heads may enter into contracts for personal and professional services without receiving prior approval from the Public Procurement Review Board. The Public Procurement Review Board may establish a preapproved list of providers of various personal and professional services for set prices with which state agencies may contract without bidding or prior approval from the board;
      1. Agency requirements may be fulfilled by procuring services performed incident to the state’s own programs. The agency head shall determine in writing whether the price represents a fair market value for the services. When the procurements are made from other governmental entities, the private sector need not be solicited; however, these contracts shall still be submitted for approval to the Public Procurement Review Board.
      2. Contracts between two (2) state agencies, both under Public Procurement Review Board purview, shall not require Public Procurement Review Board approval. However, the contracts shall still be entered into the enterprise resource planning system.
    10. Provide standards for the issuance of requests for proposals, the evaluation of proposals received, consideration of costs and quality of services proposed, contract negotiations, the administrative monitoring of contract performance by the agency and successful steps in terminating a contract;
    11. Present recommendations for governmental privatization and to evaluate privatization proposals submitted by any state agency;
    12. Authorize personal and professional service contracts to be effective for more than one (1) year provided a funding condition is included in any such multiple year contract, except the State Board of Education, which shall have the authority to enter into contractual agreements for student assessment for a period up to ten (10) years. The State Board of Education shall procure these services in accordance with the Public Procurement Review Board procurement regulations;
    13. Request the State Auditor to conduct a performance audit on any personal or professional service contract;
    14. Prepare an annual report to the Legislature concerning the issuance of personal and professional services contracts during the previous year, collecting any necessary information from state agencies in making such report;
    15. Develop and implement the following standards and procedures for the approval of any sole source contract for personal and professional services regardless of the value of the procurement:

      1. The personal or professional service offered in the contract;

      2. An explanation of why the personal or professional service is the only one that can meet the needs of the agency;

      3. An explanation of why the source is the only person or entity that can provide the required personal or professional service;

      4. An explanation of why the amount to be expended for the personal or professional service is reasonable; and

      5. The efforts that the agency went through to obtain the best possible price for the personal or professional service.

      2. If the agency determines after review that there is only one (1) source for the required personal or professional service, then the agency may appeal to the Public Procurement Review Board. The agency has the burden of proving that the personal or professional service is only provided by one (1) source.

      3. If the Public Procurement Review Board has any reasonable doubt as to whether the personal or professional service can only be provided by one (1) source, then the agency must submit the procurement of the personal or professional service to an advertised competitive bid or selection process. No action taken by the Public Procurement Review Board in this appeal process shall be valid unless approved by a majority of the members of the Public Procurement Review Board present and voting.

      1. For the purposes of this paragraph (o), the term “sole source” means only one (1) source is available that can provide the required personal or professional service.
      2. An agency that has been issued a binding, valid court order mandating that a particular source or provider must be used for the required service must include a copy of the applicable court order in all future sole source contract reviews for the particular personal or professional service referenced in the court order.
      3. Any agency alleging to have a sole source for any personal or professional service, other than those exempted under paragraph (f) of this subsection (2) and subsection (8), shall publish on the procurement portal website established by Sections 25-53-151 and 27-104-165, for at least fourteen (14) days, the terms of the proposed contract for those services. In addition, the publication shall include, but is not limited to, the following information:
      4. If any person or entity objects and proposes that the personal or professional service published under subparagraph (iii) of this paragraph (o) is not a sole source service and can be provided by another person or entity, then the objecting person or entity shall notify the Public Procurement Review Board and the agency that published the proposed sole source contract with a detailed explanation of why the personal or professional service is not a sole source service.
      5. 1. If the agency determines after review that the personal or professional service in the proposed sole source contract can be provided by another person or entity, then the agency must withdraw the sole source contract publication from the procurement portal website and submit the procurement of the personal or professional service to an advertised competitive bid or selection process.
      6. The Public Procurement Review Board shall prepare and submit a quarterly report to the House of Representatives and Senate Accountability, Efficiency and Transparency Committees that details the sole source contracts presented to the Public Procurement Review Board and the reasons that the Public Procurement Review Board approved or rejected each contract. These quarterly reports shall also include the documentation and memoranda required in subsection (4) of this section. An agency that submitted a sole source contract shall be prepared to explain the sole source contract to each committee by December 15 of each year upon request by the committee.
    16. Assess any fines and administrative penalties provided for in Sections 31-7-401 through 31-7-423.
  2. All submissions shall be made sufficiently in advance of each monthly meeting of the Public Procurement Review Board as prescribed by the Public Procurement Review Board. If the Public Procurement Review Board rejects any contract submitted for review or approval, the Public Procurement Review Board shall clearly set out the reasons for its action, including, but not limited to, the policy that the agency has violated in its submitted contract and any corrective actions that the agency may take to amend the contract to comply with the rules and regulations of the Public Procurement Review Board.
  3. All sole source contracts for personal and professional services awarded by state agencies, other than those exempted under Section 27-104-7(2)(f) and (8), whether approved by an agency head or the Public Procurement Review Board, shall contain in the procurement file a written determination for the approval, using a request form furnished by the Public Procurement Review Board. The written determination shall document the basis for the determination, including any market analysis conducted in order to ensure that the service required was practicably available from only one (1) source. A memorandum shall accompany the request form and address the following four (4) points:
    1. Explanation of why this service is the only service that can meet the needs of the purchasing agency;
    2. Explanation of why this vendor is the only practicably available source from which to obtain this service;
    3. Explanation of why the price is considered reasonable; and
    4. Description of the efforts that were made to conduct a noncompetitive negotiation to get the best possible price for the taxpayers.
  4. In conjunction with the State Personnel Board, the Public Procurement Review Board shall develop and promulgate rules and regulations to define the allowable legal relationship between contract employees and the contracting departments, agencies and institutions of state government under the jurisdiction of the State Personnel Board, in compliance with the applicable rules and regulations of the federal Internal Revenue Service (IRS) for federal employment tax purposes. Under these regulations, the usual common law rules are applicable to determine and require that such worker is an independent contractor and not an employee, requiring evidence of lawful behavioral control, lawful financial control and lawful relationship of the parties. Any state department, agency or institution shall only be authorized to contract for personnel services in compliance with those regulations.
  5. No member of the Public Procurement Review Board shall use his or her official authority or influence to coerce, by threat of discharge from employment, or otherwise, the purchase of commodities, the contracting for personal or professional services, or the contracting for public construction under this chapter.
  6. Notwithstanding any other laws or rules to the contrary, the provisions of subsection (2) of this section shall not be applicable to the Mississippi State Port Authority at Gulfport.
  7. Nothing in this section shall impair or limit the authority of the Board of Trustees of the Public Employees’ Retirement System to enter into any personal or professional services contracts directly related to their constitutional obligation to manage the trust funds, including, but not limited to, actuarial, custodial banks, cash management, investment consultant and investment management contracts.
  8. Notwithstanding the exemption of personal and professional services contracts entered into by the Department of Human Services and personal and professional services contracts entered into by the Department of Child Protection Services from the provisions of this section under subsection (2)(f), before the Department of Human Services or the Department of Child Protection Services may enter into a personal or professional service contract, the department(s) shall give notice of the proposed personal or professional service contract to the Public Procurement Review Board for any recommendations by the board. Upon receipt of the notice, the board shall post the notice on its website and on the procurement portal website established by Sections 25-53-151 and 27-104-165. If the board does not respond to the department(s) within seven (7) calendar days after receiving the notice, the department(s) may enter the proposed personal or professional service contract. If the board responds to the department(s) within seven (7) calendar days, then the board has seven (7) calendar days from the date of its initial response to provide any additional recommendations. After the end of the second seven-day period, the department(s) may enter the proposed personal or professional service contract. The board is not authorized to disapprove any proposed personal or professional services contracts. This subsection shall stand repealed on July 1, 2019.

HISTORY: Laws, 1984, ch. 488, § 77; Laws, 1988 Ex Sess, ch. 14, § 69; Laws, 1989, ch. 532, § 55; Laws, 1989, ch. 544, § 13; Laws, 1990, ch. 522, § 3; Laws, 2005, ch. 504, § 2; Laws, 2006, ch. 457, § 1; Laws, 2010, ch. 314, § 1; Laws, 2012, ch. 485, § 1; Laws, 2012, ch. 512, § 1; Laws, 2014, ch. 533, § 1; Laws, 2016, ch. 337, § 1; Laws, 2016, ch. 399, § 1; Laws, 2017, ch. 400, § 13, eff from and after Jan. 1, 2018; Laws, 2019, ch. 329, § 2, eff from and after passage (approved March 15, 2019).

Joint Legislative Committee Note —

Section 1 of ch. 512, Laws of 2012, effective July 1, 2012 (approved May 1, 2012), amended this section. Section 1 of ch. 485, Laws of 2012, effective from and after passage (approved April 26, 2012), also amended this section. As set out above, this section reflects the language of Section 1 of ch. 512, Laws of 2012, which contains language that specifically provides that it supersedes §27-104-7 as amended by Laws of 2012, ch. 485.

Section 1 of ch. 337, Laws of 2016, effective from and after passage (approved April 5, 2016), amended this section. Section 1 of ch. 399, Laws of 2016, effective from and after July 1, 2016 (approved April 11, 2016), also amended this section. As set out above, this section reflects the language of Section 1 of ch. 399, Laws of 2016, pursuant to Section 1-3-79, which provides that whenever the same section of law is amended by different bills during the same legislative session, the amendment with the latest effective date shall supersede all other amendments to the same section taking effect on an earlier date.

Section 1 of Chapter 309, Laws of 2017, amended Section 25-9-120 to add contracts for entertainers and/or performers at the Mississippi State Fairgrounds entered into by the Mississippi Fair Commission to the list of personal and professional services contracts exempt from review by the Personal Services Contract Review Board. Subsequently, Section 14 of Chapter 400, Laws of 2017, amended Section 25-9-120 to abolish the Personal Services Contract Review Board and transferred its powers to the Public Procurement Review Board but did not include the exempt contracts added by Chapter 309. The co-counsel for the Joint Legislative Committee on Compilation, Revision and Publication of Legislation determined that the omission of the exempt contracts added by Chapter 309 from Chapter 400 is a code error the Joint Legislative Committee can correct in order to effectuate the intent of the Legislature in enacting Chapter 309. The Committee ratified the addition of the entertainer/performer contracts to the exempted contracts listed in Section 27-104-7(2)(f) at the August 15, 2017, meeting of the committee.

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected an error in an internal reference in (2)(o)(iii) by substituting “paragraph (f) of this subsection and subsection (8)” for “Section 27-104-7(2)(f) and (8).” The Joint Committee ratified the correction at the August 15, 2017, meeting of the Committee.

Editor’s Notes —

Section 7-1-451 provides that wherever the term “Office of General Services” appears in any law the same shall mean the Department of Finance and Administration.

Amendment Notes —

The 2005 amendment added (2)(e), and made minor stylistic changes.

The 2006 amendment extended the date of the repealer in (2)(e) by substituting “July 1, 2010” for “July 1, 2006.”

The 2010 amendment substituted “July 1, 2014” for “July 1, 2010” in (2)(e).

The first 2012 amendment (ch. 485) added (4).

The second 2012 amendment (ch. 512) added the last sentence in (2)(c); substituted “However, the provisions in this paragraph” for “Provided, however, that the provisions herein” in the third sentence in (2)(d); and added (4).

The 2014 amendment added “or” to the end of (2)(d)(iv) and deleted the last sentence in (2)(e), which read “The provisions of this paragraph (e) shall stand repealed on July 1, 2014.”

The first 2016 amendment (ch. 337), in (2)(c), in the first sentence, inserted “desired” preceding “deadline date” and inserted “of the Department of Finance and Administration” near the end, and added the last sentence; and made a minor stylistic change.

The second 2016 amendment (ch. 399), in (2), added “as well as related contracts for architectural and engineering services” at the end of (b), and in (c), inserted “of the Department of Finance and Administration” in the next-to-last sentence and added the last sentence.

The 2017 amendment, effective January 1, 2018, rewrote the former first sentence of (1), which read: “There is created within the Department of Finance and Administration the Public Procurement Review Board, which shall be composed of the Executive Director of the Department of Finance and Administration, the head of the Office of Budget and Policy Development and an employee of the Office of General Services who is familiar with the purchasing laws of this state” and redesignated it (1)(a); added (1)(a)(i) through (iii), and (b) through (d); rewrote the former second through ninth sentences of (1), which read: “The Executive Director of the Department of Finance and Administration shall be chairman and shall preside over the meetings of the board. The board shall annually elect a vice chairman, who shall serve in the absence of the chairman. No business shall be transacted, including adoption of rules of procedure, without the presence of a quorum of the board. Two (2) members shall be a quorum. No action shall be valid unless approved by the chairman and one (1) other of those members present and voting, entered upon the minutes of the board and signed by the chairman. The board shall meet on a monthly basis and at any other time when notified by the chairman. Necessary clerical and administrative support for the board shall be provided by the Department of Finance and Administration. Minutes shall be kept of the proceedings of each meeting, copies of which shall be filed on a monthly basis with the Legislative Budget Office” and redesignated them (1)(e); added (2)(f) through (p), (3) through (5) and (8) and (9), and redesignated former (3) and (4) as (6) and (7); and made minor stylistic and gender neutral changes throughout.

Cross References —

Affect of a member of any board, commission, council or authority changing domicile, see §7-13-9.

State agencies and public officials providing information about the agency or office to the public on a website are required to regularly review and update that information, see §25-1-117.

Definitions of terms used in sections27-104-1 through27-104-27, see §27-103-103.

Preparation of overall budget; budget to be in three parts; contents of each part, see §§27-103-121 through27-103-127.

Department of Finance and Administration, see §27-104-101.

Contractual powers of the board, generally, see §31-9-5.

Duties of the Public Procurement Review Board with respect to the leasing of prison agricultural lands, see §47-5-66.

Requirement that the award of all contracts in excess of $500,000.00 entered into by the commissioner of corrections be approved by the public procurement review board, see §47-5-105.

Duty of review board to review leases between Department of Corrections and nonprofit corporation formed to manage prison industries, see §47-5-569.

RESEARCH REFERENCES

ALR.

Wrongful discharge based on public policy derived from professional ethics codes. 52 A.L.R.5th 405.

§ 27-104-7. Creation of public procurement review board; quorum; meetings; support personnel; powers and duties [Subsection (9) effective January 1, 2018, repealed effective July 1, 2019].

    1. There is created the Public Procurement Review Board, which shall be reconstituted on January 1, 2018, and shall be composed of the following members:
      1. Three (3) individuals appointed by the Governor with the advice and consent of the Senate;
      2. Two (2) individuals appointed by the Lieutenant Governor with the advice and consent of the Senate; and
      3. The Executive Director of the Department of Finance and Administration, serving as an ex officio and nonvoting member.
    2. The initial terms of each appointee shall be as follows:
      1. One (1) member appointed by the Governor to serve for a term ending on June 30, 2019;
      2. One (1) member appointed by the Governor to serve for a term ending on June 30, 2020;
      3. One (1) member appointed by the Governor to serve for a term ending on June 30, 2021;
      4. One (1) member appointed by the Lieutenant Governor to serve for a term ending on June 30, 2019; and
      5. One (1) member appointed by the Lieutenant Governor to serve for a term ending on June 30, 2020.

      After the expiration of the initial terms, all appointed members’ terms shall be for a period of four (4) years from the expiration date of the previous term, and until such time as the member’s successor is duly appointed and qualified.

    3. When appointing members to the Public Procurement Review Board, the Governor and Lieutenant Governor shall take into consideration persons who possess at least five (5) years of management experience in general business, healthcare or finance for an organization, corporation or other public or private entity. Any person, or any employee or owner of a company, who receives any grants, procurements or contracts that are subject to approval under this section shall not be appointed to the Public Procurement Review Board. Any person, or any employee or owner of a company, who is a principal of the source providing a personal or professional service shall not be appointed to the Public Procurement Review Board if the principal owns or controls a greater than five percent (5%) interest or has an ownership value of One Million Dollars ($1,000,000.00) in the source’s business, whichever is smaller. No member shall be an officer or employee of the State of Mississippi while serving as a voting member on the Public Procurement Review Board.
    4. Members of the Public Procurement Review Board shall be entitled to per diem as authorized by Section 25-3-69 and travel reimbursement as authorized by Section 25-3-41.
    5. The members of the Public Procurement Review Board shall elect a chair from among the membership, and he or she shall preside over the meetings of the board. The board shall annually elect a vice chair, who shall serve in the absence of the chair. No business shall be transacted, including adoption of rules of procedure, without the presence of a quorum of the board. Three (3) members shall be a quorum. No action shall be valid unless approved by a majority of the members present and voting, entered upon the minutes of the board and signed by the chair. Necessary clerical and administrative support for the board shall be provided by the Department of Finance and Administration. Minutes shall be kept of the proceedings of each meeting, copies of which shall be filed on a monthly basis with the chairs of the Accountability, Efficiency and Transparency Committees of the Senate and House of Representatives and the chairs of the Appropriations Committees of the Senate and House of Representatives.
  1. The Public Procurement Review Board shall have the following powers and responsibilities:
    1. Approve all purchasing regulations governing the purchase or lease by any agency, as defined in Section 31-7-1, of commodities and equipment, except computer equipment acquired pursuant to Sections 25-53-1 through 25-53-29;
    2. Adopt regulations governing the approval of contracts let for the construction and maintenance of state buildings and other state facilities as well as related contracts for architectural and engineering services;
    3. Adopt regulations governing any lease or rental agreement by any state agency or department, including any state agency financed entirely by federal funds, for space outside the buildings under the jurisdiction of the Department of Finance and Administration. These regulations shall require each agency requesting to lease such space to provide the following information that shall be published by the Department of Finance and Administration on its website: the agency to lease the space; the terms of the lease; the approximate square feet to be leased; the use for the space; a description of a suitable space; the general location desired for the leased space; the contact information for a person from the agency; the deadline date for the agency to have received a lease proposal; any other specific terms or conditions of the agency; and any other information deemed appropriate by the Division of Real Property Management of the Department of Finance and Administration or the Public Procurement Review Board. The information shall be provided sufficiently in advance of the time the space is needed to allow the Division of Real Property Management of the Department of Finance and Administration to review and preapprove the lease before the time for advertisement begins;
    4. Adopt, in its discretion, regulations to set aside at least five percent (5%) of anticipated annual expenditures for the purchase of commodities from minority businesses; however, all such set-aside purchases shall comply with all purchasing regulations promulgated by the department and shall be subject to all bid requirements. Set-aside purchases for which competitive bids are required shall be made from the lowest and best minority business bidder; however, if no minority bid is available or if the minority bid is more than two percent (2%) higher than the lowest bid, then bids shall be accepted and awarded to the lowest and best bidder. However, the provisions in this paragraph shall not be construed to prohibit the rejection of a bid when only one (1) bid is received. Such rejection shall be placed in the minutes. For the purposes of this paragraph, the term “minority business” means a business which is owned by a person who is a citizen or lawful permanent resident of the United States and who is:
      1. Black: having origins in any of the black racial groups of Africa;
      2. Hispanic: of Mexican, Puerto Rican, Cuban, Central or South American, or other Spanish or Portuguese culture or origin regardless of race;
      3. Asian-American: having origins in any of the original people of the Far East, Southeast Asia, the Indian subcontinent, or the Pacific Islands;
      4. American Indian or Alaskan Native: having origins in any of the original people of North America; or
      5. Female;
    5. In consultation with and approval by the Chairs of the Senate and House Public Property Committees, approve leases, for a term not to exceed eighteen (18) months, entered into by state agencies for the purpose of providing parking arrangements for state employees who work in the Woolfolk Building, the Carroll Gartin Justice Building or the Walter Sillers Office Building;
    6. Promulgate rules and regulations governing the solicitation and selection of contractual services personnel including personal and professional services contracts for any form of consulting, policy analysis, public relations, marketing, public affairs, legislative advocacy services or any other contract that the board deems appropriate for oversight, with the exception of any personal service contracts entered into by any agency that employs only nonstate service employees as defined in Section 25-9-107(c), any personal service contracts entered into for computer or information technology-related services governed by the Mississippi Department of Information Technology Services, any personal service contracts entered into by the individual state institutions of higher learning, any personal service contracts entered into by the Mississippi Department of Transportation, any personal service contracts entered into by the Department of Human Services through June 30, 2020, which the Executive Director of the Department of Human Services determines would be useful in establishing and operating the Department of Child Protection Services, any personal service contracts entered into by the Department of Child Protection Services through June 30, 2020, any contracts for entertainers and/or performers at the Mississippi State Fairgrounds entered into by the Mississippi Fair Commission, and any contract for attorney, accountant, actuary auditor, architect, engineer, and utility rate expert services. Any such rules and regulations shall provide for maintaining continuous internal audit covering the activities of such agency affecting its revenue and expenditures as required under Section 7-7-3(6)(d). Any rules and regulation changes related to personal and professional services contracts that the Public Procurement Review Board may propose shall be submitted to the Chairs of the Accountability, Efficiency and Transparency Committees of the Senate and House of Representatives and the Chairs of the Appropriation Committees of the Senate and House of Representatives at least fifteen (15) days before the board votes on the proposed changes, and those rules and regulation changes, if adopted, shall be promulgated in accordance with the Mississippi Administrative Procedures Act;
    7. Approve all personal and professional services contracts involving the expenditures of funds in excess of Seventy-five Thousand Dollars ($75,000.00), except as provided in paragraph (f) of this subsection (2) and in subsection (8);
    8. Develop mandatory standards with respect to contractual services personnel that require invitations for public bid, requests for proposals, record keeping and financial responsibility of contractors. The Public Procurement Review Board shall, unless exempted under this paragraph (h) or under paragraph (i) or (o) of this subsection (2), require the agency involved to submit the procurement to a competitive procurement process, and may reserve the right to reject any or all resulting procurements;
    9. Prescribe certain circumstances by which agency heads may enter into contracts for personal and professional services without receiving prior approval from the Public Procurement Review Board. The Public Procurement Review Board may establish a preapproved list of providers of various personal and professional services for set prices with which state agencies may contract without bidding or prior approval from the board;
      1. Agency requirements may be fulfilled by procuring services performed incident to the state’s own programs. The agency head shall determine in writing whether the price represents a fair market value for the services. When the procurements are made from other governmental entities, the private sector need not be solicited; however, these contracts shall still be submitted for approval to the Public Procurement Review Board.
      2. Contracts between two (2) state agencies, both under Public Procurement Review Board purview, shall not require Public Procurement Review Board approval. However, the contracts shall still be entered into the enterprise resource planning system.
    10. Provide standards for the issuance of requests for proposals, the evaluation of proposals received, consideration of costs and quality of services proposed, contract negotiations, the administrative monitoring of contract performance by the agency and successful steps in terminating a contract;
    11. Present recommendations for governmental privatization and to evaluate privatization proposals submitted by any state agency;
    12. Authorize personal and professional service contracts to be effective for more than one (1) year provided a funding condition is included in any such multiple year contract, except the State Board of Education, which shall have the authority to enter into contractual agreements for student assessment for a period up to ten (10) years. The State Board of Education shall procure these services in accordance with the Public Procurement Review Board procurement regulations;
    13. Request the State Auditor to conduct a performance audit on any personal or professional service contract;
    14. Prepare an annual report to the Legislature concerning the issuance of personal and professional services contracts during the previous year, collecting any necessary information from state agencies in making such report;
    15. Develop and implement the following standards and procedures for the approval of any sole source contract for personal and professional services regardless of the value of the procurement:

      1. The personal or professional service offered in the contract;

      2. An explanation of why the personal or professional service is the only one that can meet the needs of the agency;

      3. An explanation of why the source is the only person or entity that can provide the required personal or professional service;

      4. An explanation of why the amount to be expended for the personal or professional service is reasonable; and

      5. The efforts that the agency went through to obtain the best possible price for the personal or professional service.

      2. If the agency determines after review that there is only one (1) source for the required personal or professional service, then the agency may appeal to the Public Procurement Review Board. The agency has the burden of proving that the personal or professional service is only provided by one (1) source.

      3. If the Public Procurement Review Board has any reasonable doubt as to whether the personal or professional service can only be provided by one (1) source, then the agency must submit the procurement of the personal or professional service to an advertised competitive bid or selection process. No action taken by the Public Procurement Review Board in this appeal process shall be valid unless approved by a majority of the members of the Public Procurement Review Board present and voting.

      1. For the purposes of this paragraph (o), the term “sole source” means only one (1) source is available that can provide the required personal or professional service.
      2. An agency that has been issued a binding, valid court order mandating that a particular source or provider must be used for the required service must include a copy of the applicable court order in all future sole source contract reviews for the particular personal or professional service referenced in the court order.
      3. Any agency alleging to have a sole source for any personal or professional service, other than those exempted under paragraph (f) of this subsection (2) and subsection (8), shall publish on the procurement portal website established by Sections 25-53-151 and 27-104-165, for at least fourteen (14) days, the terms of the proposed contract for those services. In addition, the publication shall include, but is not limited to, the following information:
      4. If any person or entity objects and proposes that the personal or professional service published under subparagraph (iii) of this paragraph (o) is not a sole source service and can be provided by another person or entity, then the objecting person or entity shall notify the Public Procurement Review Board and the agency that published the proposed sole source contract with a detailed explanation of why the personal or professional service is not a sole source service.
      5. 1. If the agency determines after review that the personal or professional service in the proposed sole source contract can be provided by another person or entity, then the agency must withdraw the sole source contract publication from the procurement portal website and submit the procurement of the personal or professional service to an advertised competitive bid or selection process.
      6. The Public Procurement Review Board shall prepare and submit a quarterly report to the House of Representatives and Senate Accountability, Efficiency and Transparency Committees that details the sole source contracts presented to the Public Procurement Review Board and the reasons that the Public Procurement Review Board approved or rejected each contract. These quarterly reports shall also include the documentation and memoranda required in subsection (4) of this section. An agency that submitted a sole source contract shall be prepared to explain the sole source contract to each committee by December 15 of each year upon request by the committee.
    16. Assess any fines and administrative penalties provided for in Sections 31-7-401 through 31-7-423.
  2. All submissions shall be made sufficiently in advance of each monthly meeting of the Public Procurement Review Board as prescribed by the Public Procurement Review Board. If the Public Procurement Review Board rejects any contract submitted for review or approval, the Public Procurement Review Board shall clearly set out the reasons for its action, including, but not limited to, the policy that the agency has violated in its submitted contract and any corrective actions that the agency may take to amend the contract to comply with the rules and regulations of the Public Procurement Review Board.
  3. All sole source contracts for personal and professional services awarded by state agencies, other than those exempted under Section 27-104-7(2)(f) and (8), whether approved by an agency head or the Public Procurement Review Board, shall contain in the procurement file a written determination for the approval, using a request form furnished by the Public Procurement Review Board. The written determination shall document the basis for the determination, including any market analysis conducted in order to ensure that the service required was practicably available from only one (1) source. A memorandum shall accompany the request form and address the following four (4) points:
    1. Explanation of why this service is the only service that can meet the needs of the purchasing agency;
    2. Explanation of why this vendor is the only practicably available source from which to obtain this service;
    3. Explanation of why the price is considered reasonable; and
    4. Description of the efforts that were made to conduct a noncompetitive negotiation to get the best possible price for the taxpayers.
  4. In conjunction with the State Personnel Board, the Public Procurement Review Board shall develop and promulgate rules and regulations to define the allowable legal relationship between contract employees and the contracting departments, agencies and institutions of state government under the jurisdiction of the State Personnel Board, in compliance with the applicable rules and regulations of the federal Internal Revenue Service (IRS) for federal employment tax purposes. Under these regulations, the usual common law rules are applicable to determine and require that such worker is an independent contractor and not an employee, requiring evidence of lawful behavioral control, lawful financial control and lawful relationship of the parties. Any state department, agency or institution shall only be authorized to contract for personnel services in compliance with those regulations.
  5. No member of the Public Procurement Review Board shall use his or her official authority or influence to coerce, by threat of discharge from employment, or otherwise, the purchase of commodities, the contracting for personal or professional services, or the contracting for public construction under this chapter.
  6. Notwithstanding any other laws or rules to the contrary, the provisions of subsection (2) of this section shall not be applicable to the Mississippi State Port Authority at Gulfport.
  7. Nothing in this section shall impair or limit the authority of the Board of Trustees of the Public Employees’ Retirement System to enter into any personal or professional services contracts directly related to their constitutional obligation to manage the trust funds, including, but not limited to, actuarial, custodial banks, cash management, investment consultant and investment management contracts.
  8. Notwithstanding the exemption of personal and professional services contracts entered into by the Department of Human Services and personal and professional services contracts entered into by the Department of Child Protection Services from the provisions of this section under subsection (2)(f), before the Department of Human Services or the Department of Child Protection Services may enter into a personal or professional service contract, the department(s) shall give notice of the proposed personal or professional service contract to the Public Procurement Review Board for any recommendations by the board. Upon receipt of the notice, the board shall post the notice on its website and on the procurement portal website established by Sections 25-53-151 and 27-104-165. If the board does not respond to the department(s) within seven (7) calendar days after receiving the notice, the department(s) may enter the proposed personal or professional service contract. If the board responds to the department(s) within seven (7) calendar days, then the board has seven (7) calendar days from the date of its initial response to provide any additional recommendations. After the end of the second seven-day period, the department(s) may enter the proposed personal or professional service contract. The board is not authorized to disapprove any proposed personal or professional services contracts. This subsection shall stand repealed on July 1, 2020.

    History. Laws, 1984, ch. 488, § 77; Laws, 1988 Ex Sess, ch. 14, § 69; Laws, 1989, ch. 532, § 55; Laws, 1989, ch. 544, § 13; Laws, 1990, ch. 522, § 3; Laws, 2005, ch. 504, § 2; Laws, 2006, ch. 457, § 1; Laws, 2010, ch. 314, § 1; Laws, 2012, ch. 485, § 1; Laws, 2012, ch. 512, § 1; Laws, 2014, ch. 533, § 1; Laws, 2016, ch. 337, § 1; Laws, 2016, ch. 399, § 1; Laws, 2017, ch. 400, § 13, eff from and after Jan. 1, 2018; Laws, 2019, ch. 329, § 2; Laws, 2019, ch. 382, § 4, eff from and after July 1, 2019.

    After the expiration of the initial terms, all appointed members’ terms shall be for a period of four (4) years from the expiration date of the previous term, and until such time as the member’s successor is duly appointed and qualified.

    1. Approve all purchasing regulations governing the purchase or lease by any agency, as defined in Section 31-7-1, of commodities and equipment, except computer equipment acquired pursuant to Sections 25-53-1 through 25-53-29;
    2. Adopt regulations governing the approval of contracts let for the construction and maintenance of state buildings and other state facilities as well as related contracts for architectural and engineering services.

      The provisions of this paragraph shall not apply to such contracts involving buildings and other facilities of state institutions of higher learning which are self-administered as provided under Section 27-104-7(2)(b) or Section 37-101-15(m);

    3. Adopt regulations governing any lease or rental agreement by any state agency or department, including any state agency financed entirely by federal funds, for space outside the buildings under the jurisdiction of the Department of Finance and Administration. These regulations shall require each agency requesting to lease such space to provide the following information that shall be published by the Department of Finance and Administration on its website: the agency to lease the space; the terms of the lease; the approximate square feet to be leased; the use for the space; a description of a suitable space; the general location desired for the leased space; the contact information for a person from the agency; the deadline date for the agency to have received a lease proposal; any other specific terms or conditions of the agency; and any other information deemed appropriate by the Division of Real Property Management of the Department of Finance and Administration or the Public Procurement Review Board. The information shall be provided sufficiently in advance of the time the space is needed to allow the Division of Real Property Management of the Department of Finance and Administration to review and preapprove the lease before the time for advertisement begins;
    4. Adopt, in its discretion, regulations to set aside at least five percent (5%) of anticipated annual expenditures for the purchase of commodities from minority businesses; however, all such set-aside purchases shall comply with all purchasing regulations promulgated by the department and shall be subject to all bid requirements. Set-aside purchases for which competitive bids are required shall be made from the lowest and best minority business bidder; however, if no minority bid is available or if the minority bid is more than two percent (2%) higher than the lowest bid, then bids shall be accepted and awarded to the lowest and best bidder. However, the provisions in this paragraph shall not be construed to prohibit the rejection of a bid when only one (1) bid is received. Such rejection shall be placed in the minutes. For the purposes of this paragraph, the term “minority business” means a business which is owned by a person who is a citizen or lawful permanent resident of the United States and who is:
      1. Black: having origins in any of the black racial groups of Africa;
      2. Hispanic: of Mexican, Puerto Rican, Cuban, Central or South American, or other Spanish or Portuguese culture or origin regardless of race;
      3. Asian-American: having origins in any of the original people of the Far East, Southeast Asia, the Indian subcontinent, or the Pacific Islands;
      4. American Indian or Alaskan Native: having origins in any of the original people of North America; or
      5. Female;
    5. In consultation with and approval by the Chairs of the Senate and House Public Property Committees, approve leases, for a term not to exceed eighteen (18) months, entered into by state agencies for the purpose of providing parking arrangements for state employees who work in the Woolfolk Building, the Carroll Gartin Justice Building or the Walter Sillers Office Building;
    6. Promulgate rules and regulations governing the solicitation and selection of contractual services personnel including personal and professional services contracts for any form of consulting, policy analysis, public relations, marketing, public affairs, legislative advocacy services or any other contract that the board deems appropriate for oversight, with the exception of any personal service contracts entered into by any agency that employs only nonstate service employees as defined in Section 25-9-107(c), any personal service contracts entered into for computer or information technology-related services governed by the Mississippi Department of Information Technology Services, any personal service contracts entered into by the individual state institutions of higher learning, any personal service contracts entered into by the Mississippi Department of Transportation, any personal service contracts entered into by the Department of Human Services through June 30, 2019, which the Executive Director of the Department of Human Services determines would be useful in establishing and operating the Department of Child Protection Services, any personal service contracts entered into by the Department of Child Protection Services through June 30, 2019, any contracts for entertainers and/or performers at the Mississippi State Fairgrounds entered into by the Mississippi Fair Commission, and any contract for attorney, accountant, actuary auditor, architect, engineer, and utility rate expert services. Any such rules and regulations shall provide for maintaining continuous internal audit covering the activities of such agency affecting its revenue and expenditures as required under Section 7-7-3(6)(d). Any rules and regulation changes related to personal and professional services contracts that the Public Procurement Review Board may propose shall be submitted to the Chairs of the Accountability, Efficiency and Transparency Committees of the Senate and House of Representatives and the Chairs of the Appropriation Committees of the Senate and House of Representatives at least fifteen (15) days before the board votes on the proposed changes, and those rules and regulation changes, if adopted, shall be promulgated in accordance with the Mississippi Administrative Procedures Act;
    7. Approve all personal and professional services contracts involving the expenditures of funds in excess of Seventy-five Thousand Dollars ($75,000.00), except as provided in paragraph (f) of this subsection (2) and in subsection (8);
    8. Develop mandatory standards with respect to contractual services personnel that require invitations for public bid, requests for proposals, record keeping and financial responsibility of contractors. The Public Procurement Review Board shall, unless exempted under this paragraph (h) or under paragraph (i) or (o) of this subsection (2), require the agency involved to submit the procurement to a competitive procurement process, and may reserve the right to reject any or all resulting procurements;
    9. Prescribe certain circumstances by which agency heads may enter into contracts for personal and professional services without receiving prior approval from the Public Procurement Review Board. The Public Procurement Review Board may establish a preapproved list of providers of various personal and professional services for set prices with which state agencies may contract without bidding or prior approval from the board;
      1. Agency requirements may be fulfilled by procuring services performed incident to the state’s own programs. The agency head shall determine in writing whether the price represents a fair market value for the services. When the procurements are made from other governmental entities, the private sector need not be solicited; however, these contracts shall still be submitted for approval to the Public Procurement Review Board.
      2. Contracts between two (2) state agencies, both under Public Procurement Review Board purview, shall not require Public Procurement Review Board approval. However, the contracts shall still be entered into the enterprise resource planning system.
    10. Provide standards for the issuance of requests for proposals, the evaluation of proposals received, consideration of costs and quality of services proposed, contract negotiations, the administrative monitoring of contract performance by the agency and successful steps in terminating a contract;
    11. Present recommendations for governmental privatization and to evaluate privatization proposals submitted by any state agency;
    12. Authorize personal and professional service contracts to be effective for more than one (1) year provided a funding condition is included in any such multiple year contract, except the State Board of Education, which shall have the authority to enter into contractual agreements for student assessment for a period up to ten (10) years. The State Board of Education shall procure these services in accordance with the Public Procurement Review Board procurement regulations;
    13. Request the State Auditor to conduct a performance audit on any personal or professional service contract;
    14. Prepare an annual report to the Legislature concerning the issuance of personal and professional services contracts during the previous year, collecting any necessary information from state agencies in making such report;
    15. Develop and implement the following standards and procedures for the approval of any sole source contract for personal and professional services regardless of the value of the procurement:

      1. The personal or professional service offered in the contract;

      2. An explanation of why the personal or professional service is the only one that can meet the needs of the agency;

      3. An explanation of why the source is the only person or entity that can provide the required personal or professional service;

      4. An explanation of why the amount to be expended for the personal or professional service is reasonable; and

      5. The efforts that the agency went through to obtain the best possible price for the personal or professional service.

      2. If the agency determines after review that there is only one (1) source for the required personal or professional service, then the agency may appeal to the Public Procurement Review Board. The agency has the burden of proving that the personal or professional service is only provided by one (1) source.

      3. If the Public Procurement Review Board has any reasonable doubt as to whether the personal or professional service can only be provided by one (1) source, then the agency must submit the procurement of the personal or professional service to an advertised competitive bid or selection process. No action taken by the Public Procurement Review Board in this appeal process shall be valid unless approved by a majority of the members of the Public Procurement Review Board present and voting.

      1. For the purposes of this paragraph (o), the term “sole source” means only one (1) source is available that can provide the required personal or professional service.
      2. An agency that has been issued a binding, valid court order mandating that a particular source or provider must be used for the required service must include a copy of the applicable court order in all future sole source contract reviews for the particular personal or professional service referenced in the court order.
      3. Any agency alleging to have a sole source for any personal or professional service, other than those exempted under paragraph (f) of this subsection (2) and subsection (8), shall publish on the procurement portal website established by Sections 25-53-151 and 27-104-165, for at least fourteen (14) days, the terms of the proposed contract for those services. In addition, the publication shall include, but is not limited to, the following information:
      4. If any person or entity objects and proposes that the personal or professional service published under subparagraph (iii) of this paragraph (o) is not a sole source service and can be provided by another person or entity, then the objecting person or entity shall notify the Public Procurement Review Board and the agency that published the proposed sole source contract with a detailed explanation of why the personal or professional service is not a sole source service.
      5. 1. If the agency determines after review that the personal or professional service in the proposed sole source contract can be provided by another person or entity, then the agency must withdraw the sole source contract publication from the procurement portal website and submit the procurement of the personal or professional service to an advertised competitive bid or selection process.
      6. The Public Procurement Review Board shall prepare and submit a quarterly report to the House of Representatives and Senate Accountability, Efficiency and Transparency Committees that details the sole source contracts presented to the Public Procurement Review Board and the reasons that the Public Procurement Review Board approved or rejected each contract. These quarterly reports shall also include the documentation and memoranda required in subsection (4) of this section. An agency that submitted a sole source contract shall be prepared to explain the sole source contract to each committee by December 15 of each year upon request by the committee.
    16. Assess any fines and administrative penalties provided for in Sections 31-7-401 through 31-7-423.

      All submissions shall be made sufficiently in advance of each monthly meeting of the Public Procurement Review Board as prescribed by the Public Procurement Review Board. If the Public Procurement Review Board rejects any contract submitted for review or approval, the Public Procurement Review Board shall clearly set out the reasons for its action, including, but not limited to, the policy that the agency has violated in its submitted contract and any corrective actions that the agency may take to amend the contract to comply with the rules and regulations of the Public Procurement Review Board.

      All sole source contracts for personal and professional services awarded by state agencies, other than those exempted under Section 27-104-7(2)(f) and (8), whether approved by an agency head or the Public Procurement Review Board, shall contain in the procurement file a written determination for the approval, using a request form furnished by the Public Procurement Review Board. The written determination shall document the basis for the determination, including any market analysis conducted in order to ensure that the service required was practicably available from only one (1) source. A memorandum shall accompany the request form and address the following four (4) points:

      1. Explanation of why this service is the only service that can meet the needs of the purchasing agency;
      2. Explanation of why this vendor is the only practicably available source from which to obtain this service;
      3. Explanation of why the price is considered reasonable; and
      4. Description of the efforts that were made to conduct a noncompetitive negotiation to get the best possible price for the taxpayers.

§ 27-104-7. Creation of public procurement review board; quorum; meetings; support personnel; powers and duties [Subsection (9) effective January 1, 2018, repealed effective July 1, 2022].

(a) There is created the Public Procurement Review Board, which shall be reconstituted on January 1, 2018, and shall be composed of the following members:

Three (3) individuals appointed by the Governor with the advice and consent of the Senate;

Two (2) individuals appointed by the Lieutenant Governor with the advice and consent of the Senate; and

The Executive Director of the Department of Finance and Administration, serving as an ex officio and nonvoting member.

The initial terms of each appointee shall be as follows:

One (1) member appointed by the Governor to serve for a term ending on June 30, 2019;

One (1) member appointed by the Governor to serve for a term ending on June 30, 2020;

One (1) member appointed by the Governor to serve for a term ending on June 30, 2021;

One (1) member appointed by the Lieutenant Governor to serve for a term ending on June 30, 2019; and

One (1) member appointed by the Lieutenant Governor to serve for a term ending on June 30, 2020.

When appointing members to the Public Procurement Review Board, the Governor and Lieutenant Governor shall take into consideration persons who possess at least five (5) years of management experience in general business, health care or finance for an organization, corporation or other public or private entity. Any person, or any employee or owner of a company, who receives any grants, procurements or contracts that are subject to approval under this section shall not be appointed to the Public Procurement Review Board. Any person, or any employee or owner of a company, who is a principal of the source providing a personal or professional service shall not be appointed to the Public Procurement Review Board if the principal owns or controls a greater than five percent (5%) interest or has an ownership value of One Million Dollars ($1,000,000.00) in the source’s business, whichever is smaller. No member shall be an officer or employee of the State of Mississippi while serving as a voting member on the Public Procurement Review Board.

Members of the Public Procurement Review Board shall be entitled to per diem as authorized by Section 25-3-69 and travel reimbursement as authorized by Section 25-3-41.

The members of the Public Procurement Review Board shall elect a chair from among the membership, and he or she shall preside over the meetings of the board. The board shall annually elect a vice chair, who shall serve in the absence of the chair. No business shall be transacted, including adoption of rules of procedure, without the presence of a quorum of the board. Three (3) members shall be a quorum. No action shall be valid unless approved by a majority of the members present and voting, entered upon the minutes of the board and signed by the chair. Necessary clerical and administrative support for the board shall be provided by the Department of Finance and Administration. Minutes shall be kept of the proceedings of each meeting, copies of which shall be filed on a monthly basis with the chairs of the Accountability, Efficiency and Transparency Committees of the Senate and House of Representatives and the chairs of the Appropriations Committees of the Senate and House of Representatives.

The Public Procurement Review Board shall have the following powers and responsibilities:

In conjunction with the State Personnel Board, the Public Procurement Review Board shall develop and promulgate rules and regulations to define the allowable legal relationship between contract employees and the contracting departments, agencies and institutions of state government under the jurisdiction of the State Personnel Board, in compliance with the applicable rules and regulations of the federal Internal Revenue Service (IRS) for federal employment tax purposes. Under these regulations, the usual common law rules are applicable to determine and require that such worker is an independent contractor and not an employee, requiring evidence of lawful behavioral control, lawful financial control and lawful relationship of the parties. Any state department, agency or institution shall only be authorized to contract for personnel services in compliance with those regulations.

No member of the Public Procurement Review Board shall use his or her official authority or influence to coerce, by threat of discharge from employment, or otherwise, the purchase of commodities, the contracting for personal or professional services, or the contracting for public construction under this chapter.

Notwithstanding any other laws or rules to the contrary, the provisions of subsection (2) of this section shall not be applicable to the Mississippi State Port Authority at Gulfport.

Nothing in this section shall impair or limit the authority of the Board of Trustees of the Public Employees’ Retirement System to enter into any personal or professional services contracts directly related to their constitutional obligation to manage the trust funds, including, but not limited to, actuarial, custodial banks, cash management, investment consultant and investment management contracts.

Notwithstanding the exemption of personal and professional services contracts entered into by the Department of Human Services and personal and professional services contracts entered into by the Department of Child Protection Services from the provisions of this section under subsection (2)(f), before the Department of Human Services or the Department of Child Protection Services may enter into a personal or professional service contract, the department(s) shall give notice of the proposed personal or professional service contract to the Public Procurement Review Board for any recommendations by the board. Upon receipt of the notice, the board shall post the notice on its website and on the procurement portal website established by Sections 25-53-151 and 27-104-165. If the board does not respond to the department(s) within seven (7) calendar days after receiving the notice, the department(s) may enter the proposed personal or professional service contract. If the board responds to the department(s) within seven (7) calendar days, then the board has seven (7) calendar days from the date of its initial response to provide any additional recommendations. After the end of the second seven-day period, the department(s) may enter the proposed personal or professional service contract. The board is not authorized to disapprove any proposed personal or professional services contracts. This subsection shall stand repealed on July 1, 2022.

HISTORY: Laws, 1984, ch. 488, § 77; Laws, 1988 Ex Sess, ch. 14, § 69; Laws, 1989, ch. 532, § 55; Laws, 1989, ch. 544, § 13; Laws, 1990, ch. 522, § 3; Laws, 2005, ch. 504, § 2; Laws, 2006, ch. 457, § 1; Laws, 2010, ch. 314, § 1; Laws, 2012, ch. 485, § 1; Laws, 2012, ch. 512, § 1; Laws, 2014, ch. 533, § 1; Laws, 2016, ch. 337, § 1; Laws, 2016, ch. 399, § 1; Laws, 2017, ch. 400, § 13, eff from and after Jan. 1, 2018; Laws, 2019, ch. 329, § 2; Laws, 2019, ch. 465, § 3, eff from and after July 1, 2019.

§ 27-104-8. Repealed.

Repealed by Laws of 2017, ch. 402, § 2, effective from and after July 1, 2017.

§27-104-8. [Laws, 1994, ch. 626, § 7, eff from and after July 1, 1994.]

Editor’s Notes —

Former §27-104-8 established the Commission on Public Procurement Codes.

§ 27-104-9. Submission of agency operating budget.

After appropriations have been passed into law, but prior to the start of the fiscal year, agencies shall submit to the State Fiscal Officer an operating budget in a format specified by him. The State Fiscal Officer, acting through the Bureau of Budget and Fiscal Management, shall review the operating budgets to insure they are in compliance with the appropriation and return them to the agencies. A copy of the approved operating budget shall be used for authorizing the expenditure of funds appropriated through the allotment process.

HISTORY: Laws, 1984, ch. 488, § 78; Laws, 1989, ch. 532, § 56, eff from and after July 1, 1989.

Editor’s Notes —

Section 27-104-6 provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Cross References —

Additional powers and duties of Executive Director of the Department of Finance and Administration, see §7-7-1 et seq.

Definitions of terms used in Sections27-104-1 through27-104-27, see §27-103-103.

Preparation of overall budget; budget to be in three parts; contents of each part, see §§27-103-121 through27-103-127.

§ 27-104-11. Expenditures by agency.

No general or special funds received under state law, except those for the legislature, or those made available for a special or particular purpose with the intention that they shall or may be expended immediately, shall be available for expenditure by the agency entitled thereto until estimates of the amount required for the agency shall have been submitted to and approved by the state fiscal officer, with copies of such estimates to be furnished to the legislative budget office.

HISTORY: Laws, 1984, ch. 488, § 79, eff from and after July 1, 1984.

Editor’s Notes —

Section 27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Cross References —

Additional powers and duties of Executive Director of The Department of Finance and Administration, see §7-7-1 et seq.

Definitions of terms used in Sections27-104-1 through27-104-27, see §27-103-103.

Preparation of overall budget; budget to be in three parts; contents of each part, see §§27-103-121 through27-103-127.

§ 27-104-13. Revision of budget estimates for and reduction of funding allocations to general-fund and special-fund agencies and for “administration and other expenses” budget of Mississippi Department of Transportation; general fund revenue estimate to be adopted by Legislative Budget Office by sine die adjournment; transfers to General Fund [Effective until July 1, 2019].

  1. The State Fiscal Officer may disapprove or reduce and revise the estimates of general funds and state-source special funds for any general fund or special fund agency and for the “administration and other expenses” budget of the Mississippi Department of Transportation and the Office of State Aid Road Construction, in an amount not to exceed five percent (5%), if at any time he finds that funds will not be available within the period for which the budget is drawn, or if at any time he finds that the requested expenditures, or any part thereof, are not authorized by law, and that action shall be reported to the Legislative Budget Office.

    The State Fiscal Officer may, upon his determination of need based upon a finding that funds will not be available within the period for which the budget is drawn, transfer funds as provided in Section 27-103-203, from the Working Cash-Stabilization Reserve Fund to the General Fund to supplement the general fund revenue.

    If the estimates of general funds and state-source special funds of all general fund and special fund agencies and of the “administration and other expenses” budget of the Mississippi Department of Transportation and the Office of State Aid Road Construction have been reduced by five percent (5%), additional reductions may be made, but shall consist of a uniform percentage reduction of general funds and state-source special funds to all general fund and special fund agencies and to the “administration and other expenses” budget of the Mississippi Department of Transportation and the Office of State Aid Road Construction.

    Any state-source special funds reduced under the provisions of this subsection (1) shall be transferred to the State General Fund upon requisitions for warrants signed by the respective agency head, and the transfer shall be made within a reasonable period to be determined by the State Fiscal Officer.

    The provisions of this subsection (1) authorizing the State Fiscal Officer to disapprove or reduce and revise the estimates of general funds and state-source special funds for the “administration and other expenses” budget of the Mississippi Department of Transportation and the Office of State Aid Road Construction shall be suspended during the period from June 30, 2009, through June 30, 2010.

  2. The Department of Revenue and University Research Center, utilizing all available revenue forecast data, shall annually develop a general fund revenue estimate to be adopted by the Joint Legislative Budget Committee as of the date of sine die adjournment. If, at the end of October, or at the end of any month thereafter of any fiscal year, the revenues received for the fiscal year fall below ninety-eight percent (98%) of the general fund revenue estimate adopted by the Joint Legislative Budget Committee at the date of sine die adjournment, the State Fiscal Officer shall reduce allocations of general funds and state-source special funds to general fund and special fund agencies and to the “administration and other expenses” budget of the Mississippi Department of Transportation and the Office of State Aid Road Construction, in an amount necessary to keep expenditures within the sum of actual general fund receipts, including any transfers to the General Fund from the Working Cash-Stabilization Reserve Fund for the fiscal year.

    The State Fiscal Officer may, upon his determination of need based on the revenue shortfall, transfer funds as provided in Section 27-103-203 from the Working Cash-Stabilization Reserve Fund to the General Fund to supplement the general fund revenue. State-source special funds in an amount equal to any reduction made under the provisions of this subsection (2) shall be transferred to the State General Fund upon requisitions for warrants signed by the respective agency head, and the transfer shall be made within a reasonable period to be determined by the State Fiscal Officer.

    No agency’s allocation shall be reduced in an amount to exceed five percent (5%); however, if the allocations of general funds and state-source special funds to all general fund and special fund agencies and to the “administration and other expenses” budget of the Mississippi Department of Transportation and the Office of State Aid Road Construction have been reduced by five percent (5%), any additional reductions required to be made under this subsection (2) shall consist of a uniform percentage reduction of general funds and state-source special funds to all general fund and special fund agencies and to the “administration and other expenses” budget of the Mississippi Department of Transportation and the Office of State Aid Road Construction. Any receipt from loans authorized by Sections 31-17-101 through 31-17-123 shall not be included as revenue receipts.

    The State Fiscal Officer shall immediately send notice of any action taken under authority of this subsection (2) to the Legislative Budget Office.

    The provisions of this subsection (2) requiring the State Fiscal Officer to reduce allocations of general funds and state-source special funds to general fund and special fund agencies and to the “administration and other expenses” budget of the Mississippi Department of Transportation shall be suspended during the period from June 30, 2009, through June 30, 2010.

  3. For the purpose of this section, the term “state-source special funds” means any special funds in any agency derived from any source, but shall not include the following special funds: special funds derived from federal sources, from local or regional political subdivisions, from agricultural commodity assessments, or from donations; special funds derived from additional fees paid for the issuance of distinctive motor vehicle license tags or plates authorized under the provisions of Chapter 19, Title 27, Mississippi Code of 1972; special funds held in a fiduciary capacity for the benefit of specific persons or classes of persons; special funds of the Mississippi Veterans Affairs Board that are paid to the board by the veteran residents of state veterans homes to fund their monthly expenses at the state veterans homes; self-generated special funds of the state institutions of higher learning or the state community or junior colleges; special funds of Mississippi Industries for the Blind, the State Port at Gulfport, Yellow Creek Inland Port, Pat Harrison Waterway District, Pearl River Basin Development District, Pearl River Valley Water Management District, Tombigbee River Valley Water Management District, Yellow Creek Watershed Authority, or Coast Coliseum Commission; special funds of the Department of Wildlife, Fisheries and Parks and the Department of Marine Resources derived from the issuance of hunting or fishing licenses; and special funds generated by agencies whose primary function includes the establishment of standards and the issuance of licenses for the practice of a profession within the State of Mississippi.

HISTORY: Laws, 1984, ch. 488, § 80; Laws, 1986, ch. 480, § 2; Laws, 1989, ch. 532, § 57; Laws, 1992, ch. 484 § 9; Laws, 2005, ch. 440, § 1; Laws, 2005, 5th Ex Sess, ch. 12, § 2; Laws, 2009, 2nd Ex Sess, ch. 126, § 6; Laws, 2011, ch. 329, § 1; Laws, 2011, ch. 504, § 1; Laws, 2017, 1st Ex Sess, ch. 6, § 5, eff from and after July 1, 2017; Laws, 2019, ch. 327, § 1, eff from and after passage (approved March 15, 2019).

Joint Legislative Committee Note —

Section 1 of ch. 329, Laws of 2011, effective from and after July 1, 2011 (approved March 9, 2011), amended this section. Section 1 of ch. 504, Laws of 2011, effective from and after July 1, 2011 (approved April 26, 2011), also amended this section. As set out above, this section reflects the language of both amendments pursuant to Section 1-1-109, which gives the Joint Legislative Committee on Compilation, Revision and Publication of Legislation authority to integrate amendments so that all versions of the same code section enacted within the same legislative session may become effective. The Joint Committee on Compilation, Revision and Publication of Legislation ratified the integration of these amendments as consistent with the legislative intent at its July 13, 2011, meeting.

Editor’s Notes —

Section 27-104-6 provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Laws of 2010, ch. 321, § 1 provides:

“SECTION 1. (1) For the purpose of providing funds to restore a portion of the reductions in allocations of funds to the agencies listed in subsection (2) of this section made by the State Fiscal Officer under Section 27-104-13 during fiscal year 2010, the State Fiscal Officer shall transfer to the Budget Contingency Fund during fiscal year 2010, out of the following enumerated funds, the amounts listed below from each fund:

Agency/Fund Fund No. Amount Health Care Expendable Fund 3989 $58,000,000.00 Public Service Commission 3811 5,000,000.00 Department of Education – Mississippi Adequate Education Program 2230 5,000,000.00 Governor’s Office – Division of Medicaid 2328 14,000,000.00 TOTAL $82,000,000.00

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“(2) From the funds transferred to the Budget Contingency Fund under subsection (1) of this section, the State Fiscal Officer shall transfer the following specified sums to the agencies listed below:

District attorneys and staff $ 1,491,817.00 State Tax Commission .00 Education, Department of: National Board Certification .00 Education, Department of: Chickasaw Cession counties .00 Education, Department of: Mississippi Adequate Education Program .00 IHL – Ayers funding .00 IHL – University of Mississippi Medical Center 750,.00 IHL – ASU – Agricultural programs 139,384.00 IHL – MSU – Agricultural and Forestry Experiment Station 267,778.00 IHL – MSU – Cooperative Extension Service 267,777.00 IHL – MSU – Veterinary Medicine, College of 385,784.00 Health, State Department of 875,.00 Mental Health, Department of .00 Corrections, Department of .00 Human Services, Department of .00 Rehabilitation Services, Department of 200,.00 Military Department 61,856.00 Public Safety, Department of: Crime Laboratory 45,421.00 Public Safety, Department of: Highway Safety Patrol Division .00 Public Safety, Department of: Bureau of Narcotics 69,947.00 Veterans’ Affairs Board .00 Department of Finance and Administration: Property insurance .00 Department of Finance and Administration: Cost allocation due federal government .00 Attorney General: Judgments and settlements .00 TOTAL $ 82,000,000.00 Agency Amount 1,000,000 2,036,095 1,126,768 33,908,173 2,248,369 000 000 4,000,000 16,000,000 2,500,000 000 1,765,198 1,173,727 7,100,000 3,300,000 1,286,906

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“(3) The agencies listed in subsection (2) of this section are authorized to escalate their budgets by the respective amounts specified for each agency and expend those sums for the purposes authorized by law, subject to the following provision:

“The Department of Public Safety shall not be authorized to transfer any funds from the budgets of the Crime Laboratory, Highway Safety Patrol Division and the Bureau of Narcotics to any other budget of the department.”

Laws of 2017, ch. 6, 1st Extraordinary Session, § 1 provides:

“SECTION 1. This act shall be known and may be cited as the ‘Financial and Operational Responses That Invigorate Future Years Act (FORTIFY Act).’ ”

Amendment Notes —

The 2005 amendment rewrote the section.

The 2005 amendment, 5th Ex Sess, ch. 12, added the last paragraph in (2).

The 2009 amendment 2nd Ex Sess, ch. 126, added the last paragraph of (1).

The first 2011 amendment (ch. 329) substituted “Department of Revenue” for “State Tax Commission” at the beginning of (2); and inserted “and the Department of Marine Resources” following “Department of Wildlife, Fisheries and Parks” near the end of (3).

The second 2011 amendment (ch. 504) substituted “Department of Revenue” for “State Tax Commission” in the first sentence of (2); and in (3), inserted “special funds derived from additional fees . . . Mississippi Code of 1972” and “special funds of the Mississippi Veterans Affairs Board . . . state veterans homes.”

The 2017 amendment, in (2), substituted references to “Joint Legislative Budget Committee” for “Legislative Budget Office” in the first and second sentences.

Cross References —

Additional powers and duties of Executive Director of The Department of Finance and Administration, see §7-7-1 et seq.

Definitions of terms used in Sections27-104-1 through27-104-27, see §27-103-103.

Preparation of overall budget; budget to be in three parts; contents of each part, see §§27-103-121 through27-103-127.

Transfer of money from the Working Cash-Stabilization Reserve Fund to cover year-end shortfalls in the State General Fund, see §27-103-203.

Mississippi Industries for the Blind, see §43-3-101 et seq.

Urban renewal and redevelopment, generally, see §43-35-1 et seq.

Pearl River Basin Development district, see §51-11-1 et seq.

Tombigbee River Valley Water Management District, see §51-13-101 et seq.

Pat Harrison Waterway District, see §51-15-101 et seq.

Yellow Creek Watershed Authority, see §51-25-2 et seq.

Mississippi Coast Coliseum Commission, see §55-24-1 et seq.

OPINIONS OF THE ATTORNEY GENERAL

Monies appropriated from the Health Care Expendable Fund to a state agency may not be transferred to the general fund under existing law since the proceeds of the settlement of a certain lawsuit brought against tobacco companies by the state are to be held by the state in a fiduciary capacity for the benefit of the health care of the citizens of the state and monies in the expendable fund can only be spent for health care purposes. Moody, Feb. 15, 2001, A.G. Op. #2001-0120.

JUDICIAL DECISIONS

1. Constitutionality.

Statute which allowed the Executive Branch to make appropriations decisions was constitutional, as it did not violate the doctrine of separation of powers, because budget reductions imposed on state agencies by the Governor of the State of Mississippi pursuant to the statute were an exercise of the Executive’s constitutional power to control the budget. Clark v. Bryant, 253 So.3d 297, 2018 Miss. LEXIS 385 (Miss. 2018).

§ 27-104-13. Revision of budget estimates for and reduction of funding allocations to general-fund and special-fund agencies and for “administration and other expenses” budget of Mississippi Department of Transportation; general fund revenue estimate to be adopted by Legislative Budget Office by sine die adjournment; transfers to General Fund [Effective July 1, 2019].

  1. The State Fiscal Officer may disapprove or reduce and revise the estimates of general funds and state-source special funds for any general fund or special fund agency and for the “administration and other expenses” budget of the Mississippi Department of Transportation, in an amount not to exceed five percent (5%), if at any time he finds that funds will not be available within the period for which the budget is drawn, or if at any time he finds that the requested expenditures, or any part thereof, are not authorized by law, and that action shall be reported to the Legislative Budget Office.

    The State Fiscal Officer may, upon his determination of need based upon a finding that funds will not be available within the period for which the budget is drawn, transfer funds as provided in Section 27-103-203, from the Working Cash-Stabilization Reserve Fund to the General Fund to supplement the general fund revenue.

    If the estimates of general funds and state-source special funds of all general fund and special fund agencies and of the “administration and other expenses” budget of the Mississippi Department of Transportation have been reduced by five percent (5%), additional reductions may be made, but shall consist of a uniform percentage reduction of general funds and state-source special funds to all general fund and special fund agencies and to the “administration and other expenses” budget of the Mississippi Department of Transportation.

    Any state-source special funds reduced under the provisions of this subsection (1) shall be transferred to the State General Fund upon requisitions for warrants signed by the respective agency head, and the transfer shall be made within a reasonable period to be determined by the State Fiscal Officer.

    The provisions of this subsection (1) authorizing the State Fiscal Officer to disapprove or reduce and revise the estimates of general funds and state-source special funds for the “administration and other expenses” budget of the Mississippi Department of Transportation shall be suspended during the period from June 30, 2009, through June 30, 2010.

  2. The Department of Revenue and University Research Center, utilizing all available revenue forecast data, shall annually develop a general fund revenue estimate to be adopted by the Joint Legislative Budget Committee as of the date of sine die adjournment. If, at the end of October, or at the end of any month thereafter of any fiscal year, the revenues received for the fiscal year fall below ninety-eight percent (98%) of the general fund revenue estimate adopted by the Joint Legislative Budget Committee at the date of sine die adjournment, the State Fiscal Officer shall reduce allocations of general funds and state-source special funds to general fund and special fund agencies and to the “administration and other expenses” budget of the Mississippi Department of Transportation, in an amount necessary to keep expenditures within the sum of actual general fund receipts, including any transfers to the General Fund from the Working Cash-Stabilization Reserve Fund for the fiscal year.

    The State Fiscal Officer may, upon his determination of need based on the revenue shortfall, transfer funds as provided in Section 27-103-203 from the Working Cash-Stabilization Reserve Fund to the General Fund to supplement the general fund revenue. State-source special funds in an amount equal to any reduction made under the provisions of this subsection (2) shall be transferred to the State General Fund upon requisitions for warrants signed by the respective agency head, and the transfer shall be made within a reasonable period to be determined by the State Fiscal Officer.

    No agency’s allocation shall be reduced in an amount to exceed five percent (5%); however, if the allocations of general funds and state-source special funds to all general fund and special fund agencies and to the “administration and other expenses” budget of the Mississippi Department of Transportation have been reduced by five percent (5%), any additional reductions required to be made under this subsection (2) shall consist of a uniform percentage reduction of general funds and state-source special funds to all general fund and special fund agencies and to the “administration and other expenses” budget of the Mississippi Department of Transportation. Any receipt from loans authorized by Sections 31-17-101 through 31-17-123 shall not be included as revenue receipts.

    The State Fiscal Officer shall immediately send notice of any action taken under authority of this subsection (2) to the Legislative Budget Office.

    The provisions of this subsection (2) requiring the State Fiscal Officer to reduce allocations of general funds and state-source special funds to general fund and special fund agencies and to the “administration and other expenses” budget of the Mississippi Department of Transportation shall be suspended during the period from June 30, 2009, through June 30, 2010.

  3. For the purpose of this section, the term “state-source special funds” means any special funds in any agency derived from any source, but shall not include the following special funds: special funds derived from federal sources, from local or regional political subdivisions, from agricultural commodity assessments, or from donations; special funds derived from additional fees paid for the issuance of distinctive motor vehicle license tags or plates authorized under the provisions of Chapter 19, Title 27, Mississippi Code of 1972; special funds held in a fiduciary capacity for the benefit of specific persons or classes of persons; special funds of the Mississippi Veterans Affairs Board that are paid to the board by the veteran residents of state veterans homes to fund their monthly expenses at the state veterans homes; self-generated special funds of the state institutions of higher learning or the state community or junior colleges; special funds of Mississippi Industries for the Blind, the State Port at Gulfport, Yellow Creek Inland Port, Pat Harrison Waterway District, Pearl River Basin Development District, Pearl River Valley Water Management District, Tombigbee River Valley Water Management District, Yellow Creek Watershed Authority, or Coast Coliseum Commission; special funds of the Department of Wildlife, Fisheries and Parks and the Department of Marine Resources derived from the issuance of hunting or fishing licenses; and special funds generated by agencies whose primary function includes the establishment of standards and the issuance of licenses for the practice of a profession within the State of Mississippi. The Mississippi School of the Arts established in Section 37-140-1 et seq., Mississippi Code of 1972, the Mississippi School for the Blind and Deaf established in Section 43-5-1 et seq., and the Mississippi School for Math and Science established in Section 37-139-1 et seq., shall be subject to any mid-year budget revisions or reductions imposed by the State Fiscal Officer under this section only to the same extent as is applicable to other school districts in the state.

HISTORY: Laws, 1984, ch. 488, § 80; Laws, 1986, ch. 480, § 2; Laws, 1989, ch. 532, § 57; Laws, 1992, ch. 484 § 9; Laws, 2005, ch. 440, § 1; Laws, 2005, 5th Ex Sess, ch. 12, § 2; Laws, 2009, 2nd Ex Sess, ch. 126, § 6; Laws, 2011, ch. 329, § 1; Laws, 2011, ch. 504, § 1; Laws, 2017, 1st Ex Sess, ch. 6, § 5, eff from and after July 1, 2017; Laws, 2019, ch. 327, § 1; Laws, 2019, ch. 432, § 9, eff from and after July 1, 2019.

§ 27-104-14. Rescission or restoration of reductions or revisions of estimates or allocations of general funds.

The Governor or the Department of Finance and Administration shall not rescind or restore any reductions or revisions of estimates or allocations of general funds or state-source special funds made by the Governor or the Department of Finance and Administration under the provisions of Section 27-104-13 or Section 31-17-123 during fiscal year 2011 or any fiscal year thereafter.

HISTORY: Laws, 2003, ch. 556, § 5; Laws, 2009, ch. 563, § 16, eff from and after passage (approved May 13, 2009.).

Editor’s Notes —

Laws of 2003, ch. 556, § 4, as amended by Laws of 2004, ch. 595, § 10, and as amended by Laws of 2005, 2nd Ex Sess, ch. 2, § 5, provides:

“SECTION 4. (1) There is created in the State Treasury a special fund to be known as the Special Funds Transfer Fund, which shall be comprised of the monies required to be deposited into the fund under Section 27-65-75(18) for the repayment of certain funds transferred to the Budget Contingency Fund. Upon receipt of monies deposited into the fund under Section 27-65-75(18), the State Treasurer shall transfer those monies to the special funds from which transfers were made under Sections 2 and 3 of Chapter 556, Laws of 2003.

“(2) Unexpended amounts remaining in the fund on September 30, 2008, shall lapse into the State General Fund, and any interest earned or investment earnings on amounts in the fund shall be deposited to the credit of the fund.”

Amendment Notes —

The 2009 amendment provided for two versions of the section; in the first version, effective until July 1, 2010, inserted “may, in the discretion of the Governor” and substituted “2009 and 2010” for “2003 or any fiscal year thereafter” at the end; and in the second version, effective from and after July 1, 2010, substituted “2011” for “2009 and 2010.”

Cross References —

Definitions of terms used in sections27-104-1 through27-104-27, see §27-103-103.

Preparation of overall budget; budget to be in three parts; contents of each part, see §§27-103-121 through27-103-127.

§ 27-104-15. Hearings as to revision of agency budget estimates.

If the State Fiscal Officer shall so delay approval of the estimate for any agency, or if they shall so reduce and revise the estimate of any agency, in a manner which in the judgment of the executive head of such agency jeopardizes the effectiveness and efficient operation of said agency, a hearing shall be afforded by the State Fiscal Officer to the executive head of any such agency. The Legislative Budget Committee shall be notified of such hearings and the committee or its members may attend such hearings in order to give it adequate information on which to base any recommendations it may desire to submit to the Legislature.

HISTORY: Laws, 1984, ch. 488, § 81; Laws, 1989, ch. 532, § 58, eff from and after July 1, 1989.

Editor’s Notes —

Section 27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Cross References —

Additional powers and duties of Executive Director of The Department of Finance and Administration, see §7-7-1 et seq.

Definitions of terms used in Sections27-104-1 through27-104-27, see §27-103-103.

Preparation of overall budget; budget to be in three parts; contents of each part, see §§27-103-121 through27-103-127.

§ 27-104-17. Allotment period; time for filing of budget estimates; restriction of agency expenditures; special reserve funds; emergency measures; prior approval required to hire certain retired employees under contract.

  1. An allotment period shall be one-half (1/2) of twelve (12) months, and expenditure one-half (1/2) of the appropriated amount, unless otherwise specified in the appropriation bill or justified by the agency to the Department of Finance and Administration, and the first allotment period shall commence on July 1. Estimates shall be filed with the Department of Finance and Administration not later than the first day of the month preceding the beginning period.

    The Department of Finance and Administration may, in its discretion, restrict an agency to a monthly allotment period when it becomes evident that an agency’s rate of expenditure to date indicates this restriction will be necessary to prevent depletion of its appropriation prior to the close of the fiscal year or when the condition of the State General Fund requires monthly monitoring and control of the rate of General Fund expenditures.

  2. Unless otherwise specified in the agency appropriation bill, in the event any emergency or unforeseen circumstances shall arise, the agency head may authorize increases in major objects of expenditure within each specific budget within each appropriation bill in total amounts not to exceed ten percent (10%) of the appropriated amount of each object, provided that other major objects of expenditure are decreased by a corresponding dollar amount. Except as otherwise authorized in Section 7-5-39, no transfers shall be authorized which increase or decrease the major object of expenditure “Salaries, Wages and Fringe Benefits,” or which increase the major object of expenditure “Capital Outlay – Equipment.” The agency head shall submit written justification for the transfer to the Legislative Budget Office, the Department of Finance and Administration, and the State Auditor, on or before the fifteenth of the month prior to the effective date of the transfer. The transfer shall be effective the first working day of the month following timely submissions required herein. In cases of extreme hardship, certified in writing by the agency head and submitted with timely submissions required herein, the Executive Director of the Department of Finance and Administration, in his discretion, may authorize an earlier effective date for the transfer.
  3. No former employee who is receiving State of Mississippi retirement benefits shall be hired under contract for an amount exceeding Twenty Thousand Dollars ($20,000.00) a year without prior approval by an agency’s proper governing board or authority. Upon approval of such contracts a written report shall be submitted detailing the cost and need of such contract services to the Chairmen and members of the Senate and House Appropriations Committees.

HISTORY: Laws, 1984, ch. 488, § 82; Laws, 1985, ch. 525, § 4; Laws, 1989, ch. 532, § 59; Laws, 1989, ch. 544, § 18; Laws, 1991, ch. 603, § 1; Laws, 1992, ch. 484 § 14; Laws, 1996, ch. 308, § 1; Laws, 2005, 5th Ex Sess, ch. 19, § 1; Laws, 2009, ch. 329, § 1; Laws, 2012, ch. 546, § 11, eff from and after July 1, 2012.

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation inserted the word “a” before “monthly allotment period” in the second paragraph of subsection (1). The Joint Committee ratified the correction at its July 22, 2010, meeting.

Editor’s Notes —

Section 27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Amendment Notes —

The 2005 amendment, 5th Ex Sess, ch. 19, added “Except as otherwise provided in subsection (3) and” at the beginning of (2); and added (3).

The 2009 amendment substituted present (3) for former (3), which authorized additional transfers between major budget categories by certain state agencies due to financial circumstances caused by Hurricane Katrina; and added (4).

The 2012 amendment deleted “Provided further, that” from the beginning of the second paragraph of (1); in (2), deleted “Except as otherwise provided in subsection (3), and” from the beginning, and added the exception at the beginning of the second sentence; and deleted (3), which dealt with provisions from March 12, 2009 to June 30, 2009; and redesignated former (4) as (3).

Cross References —

Additional powers and duties of Executive Director of The Department of Finance and Administration, see §7-7-1 et seq.

Definitions of terms used in Sections27-104-1 through27-104-27, see §27-103-103.

Preparation of overall budget; budget to be in three parts; contents of each part, see §§27-103-121 through27-103-127.

§ 27-104-19. Availability of funds after approval of operating budget.

Except as otherwise authorized in Section 7-5-39, when an operating budget has been approved, the amount approved shall be available and shall constitute the maximum of obligations or indebtedness which may be incurred by the agency for any purpose during the allotment period to be paid from such funds.

HISTORY: Laws, 1984, ch. 488, § 83; Laws, 2012, ch. 546, § 12, eff from and after July 1, 2012.

Amendment Notes —

The 2012 amendment added the exception at the beginning.

Cross References —

Definitions of terms used in sections 27-104-1 through 27-104-27, see 27-103-103.

Preparation of overall budget; budget to be in three parts; contents of each part, see §§27-103-121 through27-103-127.

§ 27-104-21. Application for federal funds; expenditure of funds; use of revenue generated from Statewide Cost Allocation Fund; excess funds transferred to State General Fund.

  1. All general and special fund agencies shall, upon making application for federal funds, forward a summary of such applications to the Legislative Budget Office. The Legislative Budget Office shall have an opportunity to review such applications and make its comments thereon to the Executive Director of the Department of Finance and Administration and the state agency making application. Unless otherwise specified in the appropriation bill, the Executive Director of the Department of Finance and Administration shall have the authority to approve escalations in a budget using one hundred percent (100%) federal money.
  2. New employee positions funded one hundred percent (100%) by or from federal funds may be authorized by the Executive Director of the Department of Finance and Administration subject to the rules and regulations of the State Personnel Board. No federal funds may be expended for programs or activities other than those which have been authorized by act of the Legislature or which are encompassed by a state agency’s program structure as provided by law. The Executive Director of the Department of Finance and Administration shall immediately send notice of the approval of such budget escalation to the Legislative Budget Office. The Executive Director of the Department of Finance and Administration shall ensure that the Legislative Budget Office receives timely, detailed and accurate information about the amount and use of federal funds by state agencies.
  3. The Department of Finance and Administration shall require, by rule and regulation, that each agency receiving federal funds shall apply for federal reimbursement for state central services costs in accordance with Office of Management and Budget Circular A-21 or A-87, which reimbursement shall be deposited directly into the Statewide Cost Allocation Fund, which is hereby established within the State Treasury. An agency’s failure to timely apply for such reimbursement shall be condition sufficient to authorize the Department of Finance and Administration to transfer an amount equal to not less than fifty percent (50%) nor more than one hundred percent (100%) of the total amount designated to such agency in the applicable fixed cost agreement of the state central service cost allocation plan. These funds shall be transferred from any available funds within such agency into the Statewide Cost Allocation Fund upon execution of a requisition for issuance of warrant by the Executive Director of the Department of Finance and Administration. Any funds on hand in said Statewide Cost Allocation Fund at the end of the fiscal year shall lapse into the State General Fund. From and after July 1, 2016, any revenue generated from this fund shall be used only for the maintenance, upkeep and utility costs of state-owned property, and any amount on hand at the end of the fiscal year that is not necessary to defray the cost of such maintenance, upkeep and utility costs shall, after August 15 of each year, be transferred to the State General Fund as authorized by law and as determined by the State Fiscal Officer.

HISTORY: Laws, 1984, ch. 488, § 84; Laws, 1985, ch. 525, § 5; Laws, 1989, ch. 532, § 60; Laws, 1990, ch. 574, § 2; Laws, 2005, 5th Ex Sess, ch. 19, § 2; Laws, 2017, 1st Ex Sess, ch. 7, § 16, eff from and after passage (approved June 23, 2017.).

Amendment Notes —

The 2005 amendment, 5th Ex Sess, ch. 19, provided for two versions of (2); in the first version of (2), effective from and after October 25, 2005 and until June 30 2006, redesignated the former last four sentences of (1) as present (2), added the first sentence, rewrote the third sentence, and inserted “and special source hurricane relief” in the last sentence; and in the second version of (2), effective from and after July 1, 2006, redesignated former last four sentences of (1) as (2) and redesignated former (2) as (3).

The 2017 amendment, effective June 23, 2017, added the last sentence of (3).

Cross References —

Additional powers and duties of Executive Director of the Department of Finance and Administration, see §7-7-1 et seq.

Definitions of terms used in Sections27-104-1 through27-104-27, see §27-103-103.

Preparation of overall budget; budget to be in three parts; contents of each part, see §§27-103-121 through27-103-127.

State agencies receiving and expending funds under Disaster Assistance Act of 1993 shall request Department of Finance and Administration for escalation of budget in same manner as department escalates budgets for federal funds under this section, see §33-15-311.

§ 27-104-23. Records and accounts; reports.

The State Auditor and from and after July 1, 1986, the State Fiscal Officer, shall maintain his records and accounts in such a manner that, insofar as funds paid from the State Treasury are concerned, only the amounts approved by the State Fiscal Officer or authorized in the agency appropriation bill shall be available for expenditure during any allotment period by the state agency entitled thereto. The State Auditor, or the State Fiscal Officer, as the case may be, shall be liable on his official bond for any failure on his part to fully comply with the provisions of this section.

It shall be the duty of any officer or employee of any state agency who is clothed with the authority to make purchases or obligations or incur expenses to keep records of such purchases, obligations, or expenses incurred by him, and such purchases, obligations, or expenses incurred shall be entered upon the records the day they are made. No such purchases, obligations, or expenses shall be incurred after June 30 of the then fiscal year which would encumber funds appropriated for the fiscal year just ending. It shall be the duty of each agency coming within the purview of Sections 27-103-101 through 27-103-139 and 27-104-1 through 27-104-29 to submit, on or before July 15, a statement on a form prepared and furnished by the State Fiscal Officer, showing a detailed list of all encumbrances outstanding as of the close of the preceding fiscal year, together with purchase order numbers and such other information as the State Fiscal Officer may require.

HISTORY: Laws, 1984, ch. 488, § 85; Laws, 1989, ch. 532, § 61, eff from and after July 1, 1989.

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section 27-104-6 provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Cross References —

Additional powers and duties of Executive Director of the Department of Finance and Administration, see §7-7-1 et seq.

Transfer of functions of state auditor to Executive Director of the Department of Finance and Administration, see §7-7-2.

Preservation of accounts and records, see §7-7-63.

Definitions of terms used in sections27-104-1 through27-104-27, see §27-103-103.

Preparation of overall budget; budget to be in three parts; contents of each part, see §§27-103-121 through27-103-127.

§ 27-104-25. Responsibility for obligations or indebtedness incurred in name of agency; limitations on obligations or indebtedness; payment of claims from prior fiscal year [Effective until July 1, 2019].

  1. The executive head and business manager of each state agency shall be responsible for all obligations or indebtedness incurred in the name of the agency, or by any employee for them when incurred by such employee acting within the scope of his employment.
  2. No obligations or indebtedness shall be incurred by any such person during any allotment period in excess of the amount of the estimate approved by the Department of Finance and Administration or in the agency appropriation bill.

    If a claim arising from orders for goods or services from the prior fiscal year is presented within one (1) year and (a) the payment of a claim does not cause an agency to exceed the amount of its prior year budget estimate as approved by the Department of Finance and Administration or its appropriation bill, and (b) sufficient funds remain in the current fiscal year’s allotment to pay the claim, the State Treasurer, upon approval of the claim by the Department of Finance and Administration, shall draw a warrant in payment of the claim.

  3. Contractual obligations, such as salary contracts, shall be considered as incurred within the fiscal period in which they are to be paid, and are to be encumbered against funds to be available in that fiscal period, and shall include appropriate cancellation clauses in the event the anticipated revenues from which they are to be paid do not become available.
  4. Agencies having special funds, as defined in Section 27-103-103, shall not incur obligations or indebtedness against such special funds in an amount in excess of revenues actually anticipated and budgeted.
  5. If obligations or indebtedness shall be incurred contrary to the provisions hereof, then neither the State of Mississippi nor the agency shall have any liability therefor, and the person, firm or corporation to whom the obligation or indebtedness is due may recover the amount of the obligation or indebtedness and twenty-five percent (25%) of the amount as liquidated damages from the responsible officers, either personally or upon their official bonds, either severally of jointly.
  6. Provided, however, that no personal liability of the responsible officers under this section shall include any unfunded liability for employee retirement or pension funds. Nothing in this section shall diminish any responsibility of the responsible officers to fund any employee retirement or pension plans, or any liability as a result of any failure to fund such plans as otherwise required by law.

HISTORY: Laws, 1984, ch. 488, § 86; Laws, 1991, ch. 603, § 2, eff from and after July 1, 1991; Laws, 2018, ch. 434, § 3, eff from and after July 1, 2018.

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected a typographical error in subsection (5). The words “severally of” were changed to “severally or.” The Joint Committee ratified the correction at its December 3, 1996 meeting.

Amendment Notes —

§ 27-104-25. Responsibility for obligations or indebtedness incurred in name of agency; limitations on obligations or indebtedness; payment of claims from prior fiscal year [Effective July 1, 2019].

  1. The executive head and business manager of each state agency shall be responsible for all obligations or indebtedness incurred in the name of the agency, or by any employee for them when incurred by such employee acting within the scope of his employment.
  2. No obligations or indebtedness shall be incurred by any such person during any allotment period in excess of the amount of the estimate approved by the Department of Finance and Administration or in the agency appropriation bill.

    If a claim arising from orders for goods or services from the prior fiscal year is presented within one (1) year and (a) the payment of a claim does not cause an agency to exceed the amount of its prior year budget estimate as approved by the Department of Finance and Administration or its appropriation bill, and (b) sufficient funds remain in the current fiscal year’s allotment to pay the claim, the State Treasurer, upon approval of the claim by the Department of Finance and Administration, shall draw a warrant in payment of the claim.

  3. Contractual obligations, such as salary contracts, from a prior fiscal year that do not meet the requirements for payment under subsection (2) of this section may only be paid upon approval by the Executive Director of the Department of Finance and Administration.
  4. Contractual obligations of agencies shall include appropriate cancellation clauses in the event the anticipated revenues from which they are to be paid do not become available.
  5. Agencies having special funds, as defined in Section 27-103-103, shall not incur obligations or indebtedness against such special funds in an amount in excess of revenues actually anticipated and budgeted.
  6. If obligations or indebtedness shall be incurred contrary to the provisions hereof, then neither the State of Mississippi nor the agency shall have any liability therefor, and the person, firm or corporation to whom the obligation or indebtedness is due may recover the amount of the obligation or indebtedness and twenty-five percent (25%) of the amount as liquidated damages from the responsible officers, either personally or upon their official bonds, either severallyor jointly.
  7. Provided, however, that no personal liability of the responsible officers under this section shall include any unfunded liability for employee retirement or pension funds. Nothing in this section shall diminish any responsibility of the responsible officers to fund any employee retirement or pension plans, or any liability as a result of any failure to fund such plans as otherwise required by law.

HISTORY: Laws, 1984, ch. 488, § 86; Laws, 1991, ch. 603, § 2, eff from and after July 1, 1991; Laws, 2018, ch. 434, § 3; Laws, 2019, ch. 483, § 1, eff from and after July 1, 2019.

§ 27-104-27. Application of provisions to funds granted or allotted under act of Congress; exemption of agency; exceptions.

Notwithstanding anything in Sections 27-103-101 through 27-103-139 and 27-104-1 through 27-104-29 contained, the same shall not be construed to apply to any agency supported wholly by funds granted or allotted under any Act of Congress. The State Auditor of Public Accounts and after July 1, 1986, the State Fiscal Officer shall determine which special fund accounts in the State Treasury require an appropriation act and request an appropriation for such special fund accounts. For all other special fund accounts, the State Auditor of Public Accounts, or the State Fiscal Officer after July 1, 1986, shall certify that such accounts do not require an appropriation. The Legislative Budget Office shall recommend an appropriation for each special fund account existing in the State Treasury so certified as requiring an appropriation, unless exempted as hereinafter provided. In the event the Legislative Budget Committee and the State Fiscal Officer find that any state agency should not be included under the provisions of Sections 27-103-101 through 27-103-139 and 27-104-1 through 27-104-29, then the such committee and officer may, in their discretion, exempt such state agency from the provisions thereof. Sections 27-103-101 through 27-103-139 and 27-104-1 through 27-104-29 shall not apply to funds collected and disbursed by a state agency created and existing under the provisions of Sections 73-3-101 through 73-3-169. Sections 27-103-101 through 27-103-139 and 27-104-1 through 27-104-29 shall not apply to funds deposited into the special fund created pursuant to Section 45-9-101, the special fund created pursuant to Section 69-37-39, the special fund created pursuant to Section 1 of Chapter 521, Laws of 1999, the special fund created pursuant to Section 31-17-127, the special fund created pursuant to Section 65-1-110, the special fund created pursuant to Section 27-7-22.31, or the special fund created pursuant to Sections 1 and 2 of Chapter 863, Local and Private Laws of 1987.

The State Fiscal Officer shall not promulgate or attempt to enforce any rule, order or regulation which is not in accordance with the provisions of a legally executed trust indenture agreement, nor shall Sections 27-103-101 through 27-103-139 and 27-104-1 through 27-104-29 be construed to apply to funds collected and disbursed by a state agency under Sections 65-33-45 and 65-33-47.

HISTORY: Laws, 1984, ch. 488, § 87; Laws, 1985, ch. 525, § 6; Laws, 1989, ch. 532, § 62; Laws, 1991, ch. 609, § 3; Laws, 1998, ch. 584, § 3; Laws, 1999, ch. 521, § 2; Laws, 1999, ch. 575, § 2; Laws, 2002, ch. 544, § 2; Laws, 2006, ch. 420, § 2; Laws, 2016, ch. 489, § 5, eff from and after July 1, 2016.

Joint Legislative Committee Note —

Section 2 of ch. 521 Laws of 1999, effective from and after July 1, 1999, amended this section. Section 2 of ch. 575, Laws of 1999, effective from and after its passage (approved April 21, 1999), also amended this section. As set out above, this section reflects the language of Section 1 of ch. 521, Laws of 1999, pursuant to Section 1-3-79 which provides that whenever the same section of law is amended by different bills during the same legislative session, the amendment with the latest effective date shall supersede all other amendments to the same section taking effect earlier.

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected a typographical error in this section. The words “Section 1 of House Bill No. 1668, 1999 Regular Session” were changed to “Section 1 of Chapter 521, Laws of 1999.” The Joint Committee ratified the correction at its June 29, 2000 meeting.

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section 27-104-6 provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Section 73-3-169, referred to in the sixth sentence of the first paragraph, was repealed by Laws of 1974, ch. 566, § 29 effective from and after July 1, 1974.

Laws of 2002, chs. 544 and 546 were identical. Senate Bill No. 2133, 2002 Regular Session, was signed by the Governor twice, and the office of the Secretary of State assigned ch. 544 to the version with the Governor’s first signature and ch. 546 to the version with the Governor’s second signature. Chapter 546 has not been used at the direction of Co-counsel of the Joint Legislative Committee on Compilation, Revision and Publication of Legislation.

Amendment Notes —

The 2006 amendment added “or the special fund created pursuant to Section 27-7-22.31” at the end of the first paragraph.

The 2016 amendment added “or the special fund created pursuant to Sections 1 and 2 of Chapter 863, Local and Private Laws of 1987” at the end of the first paragraph; and made minor stylistic changes.

Cross References —

Additional powers and duties of Executive Director of The Department of Finance and Administration, see §7-7-1 et seq.

Transfer of functions of state auditor to Executive Director of the Department of Finance and Administration, see §7-7-2.

Definitions of terms used in sections27-104-1 through27-104-27, see §27-103-103.

Preparation of overall budget; budget to be in three parts; contents of each part, see §§27-103-121 through27-103-127.

§ 27-104-29. Injunctive action by attorney general.

  1. The Legislative Budget Office or the State Fiscal Officer may request and the Attorney General is authorized, upon receipt of such request, to bring an injunctive action against any special-fund agency failing to comply with the terms of Sections 27-103-101 through 27-103-139 and 27-104-1 through 27-104-29.
  2. Such injunctive action by the Attorney General may be either a mandatory injunction to force the filing of the required budget or a prohibitory injunction to prevent the special-fund agency from engaging in further business or other activities until such time as the terms of Sections 27-103-101 through 27-103-139 and 27-104-1 through 27-104-29 have been complied with.

HISTORY: Laws, 1984, ch. 488, § 88; Laws, 1989, ch. 532, § 63, eff from and after July 1, 1989.

Editor’s Notes —

Section 27-104-6 provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Cross References —

Additional powers and duties of Executive Director of The Department of Finance and Administration, see §7-7-1 et seq.

Joint legislative budget committee and legislative budget office, generally, see §27-103-101 et seq.

Definitions of “general-fund” agencies and “special-fund” agencies, see §27-103-103.

Preparation of overall budget; budget to be in three parts; contents of each part, see §§27-103-121 through27-103-127.

§ 27-104-31. Powers and duties of Executive Director of the Department of Finance and Administration acting through insurance division.

  1. The State Fiscal Officer shall have the following powers and duties, acting through the Insurance Division:
    1. To implement and administer a comprehensive risk management program for all state agencies including, but not limited to, the areas of liability insurance and workers’ compensation insurance;
    2. To coordinate and administer the Employment Compensation Revolving Fund for state agencies as directed in Section 71-5-359;
    3. To coordinate and administer the liability plans authorized in Section 11-46-17;
    4. To coordinate and administer the workers’ compensation plan for state agencies as a self-insured program and to determine the feasibility of other self-insured programs for state agencies;
    5. To require of state agencies premium payments or contributions to self-insurance funds, or both, necessary to meet the obligations created by the comprehensive risk management program. Such self-insurance fund created shall be maintained as separate special funds in the State Treasury or in authorized bank accounts. Such funds as required shall be used to pay claims under the workers’ compensation self-insurance fund. All such funds shall be exempt from the appropriation process. All interest earned from the investment of monies in the funds shall be credited to the appropriate special fund. Monies remaining in such special funds at the end of the fiscal year shall not lapse into the State General Fund;
    6. To promulgate and adopt rules and regulations necessary to effect the provisions of a comprehensive risk management program;
    7. To pay such administrative costs necessary to insure the successful operation of each program administered by the insurance division. Such administrative costs shall include the operating expenses of the division. Each program shall be assessed their proportionate share of those operating expenses; and
    8. To provide administrative support to the board as defined in Section 25-15-3.
  2. The State Fiscal Officer shall not have the power or authority to request that bonds be issued or any funds borrowed in order to implement a comprehensive risk management program or plan of self-insurance for the state, or any of its political subdivisions, or to contribute to the Tort Claims Fund.

HISTORY: Laws, 1988, ch. 479, § 1; Laws, 1989, ch. 532, § 64; Laws, 1991, ch. 505 § 1; Laws, 1993, ch. 392, § 1; Laws, 1994, ch. 615, § 8; Laws, 1999, ch. 511, § 9; Laws, 2010, ch. 504, § 6, eff from and after passage (approved Apr. 8, 2010.).

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected typographical errors in subsections (1)(f) and (1)(g). The word “and” was deleted from the end of paragraph (1)(f) and was added to the end of (1)(g), following the semicolon. The Joint Committee ratified the correction at its April 26, 2001, meeting.

Editor’s Notes —

Section 27-104-6 provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Amendment Notes —

The 2010 amendment corrected the section reference in (1)(b).

Cross References —

Additional powers and duties of Executive Director of The Department of Finance and Administration, see §7-7-1 et seq.

Tort Claims Fund established in §11-46-17.

OPINIONS OF THE ATTORNEY GENERAL

Self-insured health plans of state of Mississippi are responsibility of state and such liability cannot be transferred to provider organizations. Ranck, Jan. 24, 1994, A.G. Op. #93-0921.

§ 27-104-33. Payment by credit card, charge card, debit card, or other form of electronic payment of amounts owed to state agencies.

The State Department of Finance and Administration shall establish policies that allow the payment of various fees and other accounts receivable to state agencies, and the payment for retail merchandise sold by state agencies, by credit cards, charge cards, debit cards and other forms of electronic payment in the discretion of the department. Any fees or charges associated with the use of such electronic payments shall be assessed to the user of the electronic payment as an additional charge for processing the electronic payment, so that the user will pay the full cost of using the electronic payment.

Agencies, with the approval of the Department of Finance and Administration, may bear the full cost of processing such electronic payments if the agency can demonstrate to the department’s satisfaction that they are able to assume these costs and provide the related service for the same or lesser cost. However, state agencies may bear the full cost of processing such electronic payments for retail merchandise sold by state agencies.

HISTORY: Laws, 2001, ch. 511, § 1; Laws, 2005, ch. 526, § 1; Laws, 2013, ch. 441, § 2, eff from and after passage (approved March 25, 2013.).

Amendment Notes —

The 2005 amendment added the second paragraph.

The 2013 amendment inserted “and the payment for retail merchandise sold by state agencies” in the first sentence of the first paragraph; and added the last sentence of the second paragraph.

Revenue Maximization Contracts

§ 27-104-81. Revenue maximization contracts; indemnification provision required.

  1. For the purpose of this section:
    1. “Agency” means any agency, department, institution or officer of the State of Mississippi.
    2. “Revenue maximization contract” means a contract or other agreement between an agency and a person or entity under which the person or entity will seek to maximize federal funds for the use of the agency.
  2. If an agency enters into a revenue maximization contract with a person or entity after June 30, 2001, the contract must contain an indemnification provision that holds the person or entity liable to the state for reimbursement of the amount of federal funds that the state may be required to repay to the federal government as a result of any actions taken under the contract by the person or entity on behalf of the agency, or any actions taken by the agency as recommended by the person or entity, up to the amount that the person or entity received from the agency under the contract.
  3. If a revenue maximization contract entered into after June 30, 2001, does not contain the indemnification provision required by subsection (2) of this section, the indemnification requirement of subsection (2) shall be considered to be part of the contract by operation of law.

HISTORY: Laws, 2001, ch. 369, § 1; Laws, 2003, ch. 334, § 1, eff from and after passage (approved Mar. 7, 2003.).

Amendment Notes —

The 2003 amendment, in (2) substituted “reimbursement of the amount of federal funds” for “reimbursement of all federal funds,” and added “up to the amount that the person or entity received from the agency under the contract.”

Department of Finance and Administration

§ 27-104-101. Creation and organization of Department of Finance and Administration; executive director; office heads.

  1. There is hereby created the Mississippi Department of Finance and Administration, whose offices shall be located in Jackson, Mississippi.
  2. The department shall be headed by an executive director, who shall be appointed by and serve at the pleasure of the Governor. The appointment of the executive director shall be made with the advice and consent of the Senate. The executive director may assign to deputy directors such powers and duties as deemed appropriate to carry out the department’s lawful functions.
  3. The executive director of the department shall appoint officers, who shall serve at the pleasure of the executive director. The executive director shall have the authority to organize the department as deemed appropriate to carry out the responsibilities of the department. The organization charts of the department shall be presented annually with the budget request of the Governor for review by the Legislature.

HISTORY: Laws, 1989, ch. 544, § 11; Laws, 1990, ch. 522, § 4; Laws, 1993, ch. 485, § 1, eff from and after passage (approved March 27, 1993).

Cross References —

Salary and powers and duties of Executive Director, see §27-104-5.

Transfer of certain powers of Adjutant General concerning nonmilitary aircraft to Department, see §61-13-21.

Preparation of overall budget; budget to be in three parts; contents of each part, see §§27-103-121 through27-103-127.

OPINIONS OF THE ATTORNEY GENERAL

Without specific authority, the Executive Director of the Department of Finance and Administration cannot designate his Deputy Director to perform duties statutorily mandated to be performed by the Executive Director. Anderson, Oct. 6, 2000, A.G. Op. #2000-0577.

§ 27-104-103. Duties and powers of department; funding of agency expenses; deposit of monies into State General Fund.

  1. The Department of Finance and Administration shall have the following duties and powers:
    1. To provide administrative guidance to the various departments and agencies of state government;
    2. To facilitate the expedient delivery of services and programs for the benefit of the citizens of the state;
    3. To analyze and develop efficient management practices and assist departments and agencies in implementing effective and efficient work management systems;
    4. To conduct management review of state agencies and departments and recommend a management plan to state departments and agencies when corrective action is required;
    5. To, at least annually, report to the Governor and the Legislature on programs and actions taken to improve the conduct of state operations and to prepare and recommend management programs for effective and efficient management of the operations of state government;
    6. To allocate the federal-state programs funds to the departments responsible for the delivery of the programs and services for which the appropriation was made;
    7. To coordinate the planning functions of all agencies in the executive branch of government and review any and all plans which are developed by those agencies and departments;
    8. To collect and maintain the necessary data on which to base budget and policy development issues;
    9. To develop and analyze policy recommendations to the Governor;
    10. To develop and manage the executive budget process;
    11. To prepare the executive branch budget recommendations;
    12. To review and monitor the expenditures of the executive agencies and departments of government;
    13. To manage the state’s fiscal affairs;
    14. To administer programs relating to general services, public procurement, insurance and the Bond Advisory Division;
    15. To administer the state’s aircraft operation.
  2. The department shall have the following additional powers and duties under Chapter 18 of Title 17:
    1. It shall acquire the site submitted by the Mississippi Hazardous Waste Facility Siting Authority and, if determined necessary, design, finance, construct and operate a state commercial hazardous waste management facility;
    2. It may acquire by deed, purchase, lease, contract, gift, devise or otherwise any real or personal property, structures, rights-of-way, franchises, easements and other interest in land which is necessary and convenient for the construction or operation of the state commercial hazardous waste management facility, upon such terms and conditions as it deems advisable, hold, mortgage, pledge or otherwise encumber the same, and lease, sell, convey or otherwise dispose of the same in such a manner as may be necessary or advisable to carry out the purposes of Chapter 18 of Title 17;
    3. It shall develop and implement, in consultation with the Department of Environmental Quality, schedules of user fees, franchise fees and other charges, including nonregulatory penalties and surcharges applicable to the state commercial hazardous waste management facility;
    4. It may employ consultants and contractors to provide services including site acquisition, design, construction, operation, closure, post-closure and perpetual care of the state commercial hazardous waste management facility;
    5. It may apply for and accept loans, grants and gifts from any federal or state agency or any political subdivision or any private or public organization;
    6. It shall make plans, surveys, studies and investigations as may be necessary or desirable with respect to the acquisition, development and use of real property and the design, construction, operation, closure and long-term care of the state commercial hazardous waste management facility;
    7. It shall have the authority to preempt any local ordinance or restriction which prohibits or has the effect of prohibiting the establishment or operation of the state commercial hazardous waste management facility;
    8. It may negotiate any agreement for site acquisition, design, construction, operation, closure, post-closure and perpetual care of the state commercial hazardous waste management facility and may negotiate any agreement with any local governmental unit pursuant to Chapter 18 of Title 17;
    9. It may promulgate rules and regulations necessary to effectuate the purposes of Chapter 18 of Title 17 not inconsistent therewith;
    10. If funds are not appropriated or if the appropriated funds are insufficient to carry out the provisions of Chapter 18 of Title 17, the department shall expend any funds available to it from any source to defray its costs to implement Chapter 18 of Title 17 through February 1, 1991.
  3. From and after July 1, 2016, the expenses of the Department of Finance and Administration shall be defrayed by appropriation from the State General Fund and all user charges and fees authorized under law such as rents, MAGIC fees, and other fees for services shall be deposited into the State General Fund as authorized by law.
  4. From and after July 1, 2016, the Department of Finance and Administration shall not charge another state agency a fee, assessment, rent or other charge for services or resources received by that state agency from the department.

HISTORY: Laws, 1989, ch. 544, § 12; Laws, 1990, ch. 506, § 5; Laws, 2016, ch. 459, § 70, eff from and after July 1, 2016.

Editor’s Notes —

Laws of 2016, ch. 459, § 1, codified as §27-104-201, provides:

“SECTION 1. This act shall be known and may be cited as the ‘Mississippi Budget Transparency and Simplification Act of 2016.’ ”

Laws of 2017, ch. 412, § 1, provides in part:

“(1) The Department of Finance and Administration is authorized to sell and convey all or any portion of certain state-owned real property, and any improvements thereon, located in the City of Jackson, Hinds County, Mississippi, consisting of approximately twenty-seven and one-half (27-1/2) acres located north of the City of Byram, west of the Interstate 55-Elton Road Interchange, the deed to which is recorded in Book 1798, Page 409 of the records in the office of the Chancery Clerk of Hinds County, at Jackson, Mississippi, and being more particularly described as follows:

[For a complete description of the property, see Section 1 of Chapter 412, Laws of 2017.]

“(2) In the event that any or all of the real property and improvements described in subsection (1) of this section is sold, the real property shall be sold for not less than the current fair market value as determined by the average of two (2) appraisals by qualified appraisers, one of whom shall be selected by the Department of Finance and Administration, and both of whom shall be certified and licensed by the Mississippi Real Estate Appraiser Licensing and Certification Board.

“(3) Any proceeds from the sale of the land, and any improvements thereon, listed in subsection (1) of this section, shall be deposited into the state land acquisition fund.

“(4) The Department of Finance and Administration may correct any discrepancies in the legal description of the property provided in this section.

“(5) The state shall retain all mineral rights in the property.”

Laws of 2018, ch. 352, § 1, provides

“(1) The Department of Finance and Administration, is authorized to enter into an agreement to lease no more than seven (7) acres of state-owned real property in the City of Jackson, Hinds County, Mississippi, to a nonprofit entity for the purpose of creating a pediatric skilled nursing, palliative care and respite facility for the severely disabled, and for the use of associated administrative office space for an initial term of no more than forty (40) years and one (1) additional ten-year renewal period at the discretion of the Department of Finance and Administration. The property to be leased is currently undeveloped property to the south of Eastover Drive, west of Ridgewood Road, north of Lakeland Drive and east of I-55, located in the City of Jackson, Hinds County, Mississippi. The parcel of the undeveloped property to be leased shall be that immediately to the south of the Mississippi Library Commission building and immediately to the west of the Mississippi Public Broadcasting building, and more particularly described in the agreement as determined by the Department of Finance and Administration.

“(2) At the end of the lease term and any renewals provided for in this act, the property leased under the authority of this section along with any improvements subsequently made thereupon shall revert to the State of Mississippi.

“(3) The lease of the real property described in subsection (1) of this section shall consist of a patient care facility which, at a minimum, will contain:

“(a) Approximately thirty thousand (30,000) square feet of patient care and related support space;

“(b) Approximately 30 patient care beds;

“(c) Surface parking; and

“(d) Landscaping and green space buffers.

“(4) The Department of Finance and Administration shall review and approve all plans prior to issuance of any notice to proceed for clearing, site development or construction to ensure that proposed development:

“(a) Is harmonious with current use of adjacent property by state agencies and institutions;

“(b) Is appropriately interfaced with state-owned streets and infrastructure, with any tie-in to state-owned utilities properly metered for billing;

“(c) Poses no conflict to future development of other adjacent state-owned property; and (d) Maintains adequate landscape buffer with adjacent private property.

“(5) The lease and any amendments to the lease shall be prepared by the Department of Finance and Administration and subject to approval by the Public Procurement Review Board.

“(6) All proceeds derived or received from all leases entered into under this section shall be deposited into the state land acquisition fund.

“(7) The State of Mississippi shall retain all mineral rights to the real property leased under this section.

“(8) The Governor may designate the Executive Director of the Department of Finance and Administration or his or her designee, to attend the meetings of the board of the nonprofit organization which will own and operate the facility. Said attendee shall have no jurisdiction or vote on any matter within the jurisdiction of the board.”

Amendment Notes —

The 2016 amendment added (3) and (4).

Cross References —

Powers and duties of Department with respect to federal-state programs, see §7-1-255.

Duty of department to ensure that all departments within executive branch conform with certain organizational nomenclature, see §7-17-11.

Provisions dealing with hazardous waste management facilities, see §17-18-1 et seq.

Mississippi Hazardous Waste Facility Siting Authority, see §17-18-7.

Additional powers and duties of the department, see §27-104-3.

Prohibition against one state agency charging another state agency fees, etc., for services or resources received, see §27-104-203.

Defrayal of expenses of certain state agencies by appropriation of Legislature from General Fund, see §27-104-205.

Department to maintain information regarding contracts and other expenditures from the American Recovery and Reinvestment Act (Public Law 111-5) on unique Internet Web page accessible to public, see §31-7-13.

Department of Environmental Quality, see §49-2-4.

Department authority with respect to the Mississippi Veterans Memorial Stadium Property, see §55-23-8.

Powers and duties of department with regard to state aircraft, see §61-13-25.

Preparation of overall budget; budget to be in three parts; contents of each part, see §§27-103-121 through27-103-127.

OPINIONS OF THE ATTORNEY GENERAL

Miss. Code Section 27-104-103(1)(a), (b), and (n) address general powers and duties of Department of Finance and Administration. Patterson, May 12, 1993, A.G. Op. #93-0176.

The Board of Dental Examiners could only release funds in its possession, which consisted of the portion of the annual licensure fee collected to support a program to aid impaired dentists and/or dental hygienists, in accordance with the specific instruction and directives of the Department of Finance and Administration. Howell, Oct. 13, 2000, A.G. Op. #2000-0601.

§ 27-104-105. Prior clearance by Attorney General and State Personnel Board or authorization under Section 7-5-39 required for payment of certain claims for legal services; exceptions.

The Department of Finance and Administration shall not process any warrant requested by any state agency for payment for legal services without first determining that the services and contract were approved either by the Attorney General and the State Personnel Board, or as authorized under Section 7-5-39(3); contracts for legal services performed for the State Highway Department in eminent domain cases shall not require approval by the State Personnel Board. The State Auditor shall test for compliance with this section.

HISTORY: Laws, 1991, ch. 473, § 1; Laws, 1992, ch. 470, § 1; Laws, 2012, ch. 546, § 7, eff from and after July 1, 2012.

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor,” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section 27-104-6 provides that whenever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Section 65-1-1 provides that whenever the term “Mississippi State Highway Department,” or the term “department” meaning the Mississippi State Highway Department, appears in the laws of this state, it shall mean the Mississippi Department of Transportation.

Amendment Notes —

The 2012 amendment, in the first sentence, inserted “either” and “or as authorized under Section 7-5-39(3).”

Cross References —

Requirement that State Auditor determine whether certain state institutions of higher learning and state agencies have received approval of the Attorney General for any contract for legal services, see §7-7-225.

OPINIONS OF THE ATTORNEY GENERAL

There is no statutory authority for the State Personnel Board to delegate duties and responsibilities pertaining to the approval of legal services and contracts to the State Personnel Director. Robinson, Jan. 10, 1992, A.G. Op. #91-0945.

There are many instances in which emergency legal services are needed before state agency or state official can secure contract for legal services approved by Personnel Board and there have been occasions in which state entities have had to act without prior approval of Attorney General; however, in these instances, state agency employees or state officials act at their own risk in retaining legal counsel without such approval although it is permissible for State Personnel Board to approve such contracts after service has been partially, substantially, or even entirely completed. Dixon/Stringer, July 9, 1993, A.G. Op. #93-0488.

RESEARCH REFERENCES

Am. Jur.

9 Am. Jur. Pl & Pr Forms (Rev), Eminent Domain, Form 31.1 (Complaint, petition, or declaration – For condemnation – By state agency – For state transportation facility).

§ 27-104-107. Lease, sublease, or lease-purchase of real property by Department of Finance and Administration.

  1. As used in this section, the following words shall have the meanings ascribed herein unless the context clearly requires otherwise:
    1. “Department” means the Department of Finance and Administration.
    2. “Commission” means the State Bond Commission.
    3. “Director” means the Executive Director of the Department of Finance and Administration.
    4. “Committee” means the Joint Legislative Budget Committee.
    5. “Office” means the Office of General Services of the Department of Finance and Administration.
  2. In addition to any other authority conferred upon it, and subject to the approval of its proposal by the commission, the department may enter into purchase contracts, lease-purchase agreements, rental agreements or other similar contracts for the ultimate acquisition of real property by the state. Before entering into any purchase contract or lease-purchase agreement, the office must first demonstrate to the Public Procurement Review Board satisfactory evidence that the contract would be economically advantageous to the state and that any consolidation of agencies into buildings at a common location would not impair or impede the function of that agency in this location. The contracts shall be approved by the Public Procurement Review Board and the State Bond Commission.
  3. Acquisitions shall be made only with legislative approval and be in accordance with a long-range development plan which the department shall annually prepare and present to the Legislature as a part of the Governor’s capitol budget recommendation; however, if in the opinion of the Department of Finance and Administration circumstances involving a proposed acquisition are such that waiting for legislative approval will not be economically advantageous to the state or may cause the state financial loss, then such acquisition may be made upon approval by the State Bond Commission after consultation with the Chairman of the Public Property Committee of the Senate and the Chairman of the Public Buildings, Grounds and Lands Committee of the House of Representatives. Acquisition of lands and buildings shall be based upon appraisals approved by the Department of Finance and Administration. The office shall not pay an amount in excess of the appraised value of the land and buildings to be acquired. The appraised value shall be determined by taking the average of two (2) appraisals performed by two (2) appraisers to be selected by the Department of Finance and Administration. Further, the office shall file quarterly reports describing this process and its progress with the Chairman of the Senate Public Property Committee and the Chairman of the House Public Buildings, Grounds and Lands Committee.
  4. With the exception of the Public Employees’ Retirement System, whenever any contract or agreement entered into is for and on behalf of the State of Mississippi, title to property, when acquired, shall vest in the State of Mississippi and not in the name of any state agency. Any building subject to a lease purchase agreement with the state shall be considered a state-owned building and therefore exempt from the assessment and levy of ad valorem taxes.
  5. All contracts executed under this section shall include provisions whereby the obligation of the state for any payment in excess of reasonable rental of the property while actually occupying the property is dependent upon the availability of appropriated funds for the purchase of the property.
  6. Activity under this section shall be reported annually in a detailed resolution from the commission to the committee.
  7. All funds allocated to rents and chargeable by the department shall be paid into a special fund that is created in the State Treasury. Unexpended amounts remaining in the special fund at the end of a fiscal year shall not lapse into the State General Fund, and any interest earned on amounts in the special fund shall be deposited to the credit of the special fund. This fund shall be used by the department (a) to retire indebtedness incurred in the acquisition of properties under this section; (b) to renovate, maintain and otherwise protect subject properties; (c) to pay the cost of utilities necessary to operate the buildings; and (d) to acquire properties in accordance with this section.

HISTORY: Laws, 1993, ch. 311, § 1; Laws, 2009, ch. 546, § 10, eff from and after passage (approved Apr. 15, 2009.).

Editor's Notes —

Laws of 2018, ch. 352, § 1, provides

“(1) The Department of Finance and Administration, is authorized to enter into an agreement to lease no more than seven (7) acres of state-owned real property in the City of Jackson, Hinds County, Mississippi, to a nonprofit entity for the purpose of creating a pediatric skilled nursing, palliative care and respite facility for the severely disabled, and for the use of associated administrative office space for an initial term of no more than forty (40) years and one (1) additional ten-year renewal period at the discretion of the Department of Finance and Administration. The property to be leased is currently undeveloped property to the south of Eastover Drive, west of Ridgewood Road, north of Lakeland Drive and east of I-55, located in the City of Jackson, Hinds County, Mississippi. The parcel of the undeveloped property to be leased shall be that immediately to the south of the Mississippi Library Commission building and immediately to the west of the Mississippi Public Broadcasting building, and more particularly described in the agreement as determined by the Department of Finance and Administration.

“(2) At the end of the lease term and any renewals provided for in this act, the property leased under the authority of this section along with any improvements subsequently made thereupon shall revert to the State of Mississippi.

“(3) The lease of the real property described in subsection (1) of this section shall consist of a patient care facility which, at a minimum, will contain:

“(a) Approximately thirty thousand (30,000) square feet of patient care and related support space;

“(b) Approximately 30 patient care beds;

“(c) Surface parking; and

“(d) Landscaping and green space buffers.

“(4) The Department of Finance and Administration shall review and approve all plans prior to issuance of any notice to proceed for clearing, site development or construction to ensure that proposed development:

“(a) Is harmonious with current use of adjacent property by state agencies and institutions;

“(b) Is appropriately interfaced with state-owned streets and infrastructure, with any tie-in to state-owned utilities properly metered for billing;

“(c) Poses no conflict to future development of other adjacent state-owned property; and (d) Maintains adequate landscape buffer with adjacent private property.

“(5) The lease and any amendments to the lease shall be prepared by the Department of Finance and Administration and subject to approval by the Public Procurement Review Board.

“(6) All proceeds derived or received from all leases entered into under this section shall be deposited into the state land acquisition fund.

“(7) The State of Mississippi shall retain all mineral rights to the real property leased under this section.

“(8) The Governor may designate the Executive Director of the Department of Finance and Administration or his or her designee, to attend the meetings of the board of the nonprofit organization which will own and operate the facility. Said attendee shall have no jurisdiction or vote on any matter within the jurisdiction of the board.”

Amendment Notes —

The 2009 amendment, in the next-to-last sentence of (3), deleted “one (1)” following “performed by two (2) appraiser,” and deleted “and one (1) to be selected by the Department of Audit” at the end of the sentence; and made a minor stylistic change in (7).

OPINIONS OF THE ATTORNEY GENERAL

The Department of Corrections (DOC) may enter into a lease purchase agreement for the property with the total outlay therefor to be approved by the Executive Director of the the Department of Finance and Administration; pursuant to subsection (4) of this section title to the property so acquired by DOC would vest in the State and not in the name of DOC. Anderson, July 18, 2003, A.G. Op. 03-0276.

If the Department of Finance and Administration determines that the assumption of existing leases will not impair the intended use of the real property and the lease instruments themselves do not contain provisions which are beyond the authority of the Department to agree to, then the leases may be assumed. Stringer, Oct. 12, 2006, A.G. Op. 06-0516.

§ 27-104-109. Department to create report of Mississippi-based companies that manufacture products using recycled materials; contents of report.

  1. In addition to any other duties of the Department of Finance and Administration (DFA), by January 1, 2009, the DFA shall create a report of Mississippi-based companies that manufacture products using recycled materials. In addition to the name, location and phone number of the company, the report shall include:
    1. The name of products that are produced using recycled materials; and
    2. The percent of the product that is made from recycled materials; and
    3. The recommended use of such products by state agencies.
  2. The DFA shall negotiate a price for the purchase of the products by state agencies and political subdivisions of the state and create rules and regulations to encourage state agencies and political subdivisions of the state to purchase the products at the negotiated prices.

HISTORY: Laws, 2008, ch. 404, § 1, eff from and after July 1, 2008.

Mississippi Accountability and Transparency Act

§ 27-104-151. Short title.

Sections 27-104-151 through 27-104-159 shall be known as the “Mississippi Accountability and Transparency Act of 2008.”

HISTORY: Laws, 2008, ch. 470, § 2, eff from and after passage (approved Apr. 14, 2008.).

§ 27-104-152. Legislative findings and intent.

The Legislature finds that the public should be able to easily access the details on how the state is spending tax dollars and other state funds and what performance results are achieved for the expenditures. It is the intent of the Legislature that the state, acting through the Department of Finance and Administration, create and maintain a searchable website providing access, to the extent possible, to where, for what purpose and what results are achieved for all taxpayer investments in state government.

HISTORY: Laws, 2011, ch. 489, § 1, eff from and after July 1, 2011.

Cross References —

State agencies and public officials providing information about the agency or office to the public on a website are required to regularly review and update that information, see §25-1-117.

§ 27-104-153. Definitions.

As used in Sections 27-104-151 through 27-104-159:

“Searchable website” means an Internet site that:

Allows the public to access information identified in Sections 27-104-151 through 27-104-159 without any fee or charge to the public for that access;

Provides keyword or other efficient search capability to support the public’s ability to find, aggregate and display that information with reasonable ease by accessing a single website; and

Allows the public to programmatically search and access all data in a serialized machine readable format, such as XML, via a Web-services application programming interface.

“Agency” means a state agency, department, institution, board, commission, council, office, bureau, division, committee or subcommittee of the state. The term “agency” includes individual agencies and programs as well as multiple agencies whenever programs and activities involve more than one (1) agency. The term “agency” includes all elective offices in the executive, legislative and judicial branches of state government. The term “agency” does not include counties or municipalities.

“Entity” or “recipient” means a corporation, association, union, limited liability company, limited liability partnership, grantee, contractor, county, municipality or other local government entity, or any other legal business entity, including a nonprofit entity. The term “entity” or “recipient” does not include an individual recipient of state public assistance.

“Expenditure of state funds” means the disbursement or transfer of any funds, from any source or funds, whether appropriated or nonappropriated, from any agency. The term “expenditure of state funds” includes the expenditures from bond proceeds.

“Funding action” means the transfer of funds from a state agency to another entity for a specific purpose. These would include subgranting of funds for specific purposes or the funding through bonds or other authority specific projects and actions.

“Funding source” means the state account against which an expenditure is recorded.

“State audit or report” means any audit or report issued by the State Auditor, Joint Legislative Committee on Performance Evaluation and Expenditure Review (PEER) or an executive body relating to the entity or recipient of funds or to the budget program or activity or agency.

HISTORY: Laws, 2008, ch. 470, § 3; Laws, 2011, ch. 489, § 2; brought forward without change, Laws, 2013, ch. 418, § 2, eff from and after July 1, 2013.

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected an error in the introductory paragraph. The words “this section” were changed to “Sections 27-104-151 through 27-104-159.” The Joint Committee ratified the correction at its August 5, 2008, meeting.

Amendment Notes —

The 2011 amendment, in (a), rewrote (ii), and added (iii); added (b), (c) and (e) through (g); redesignated and rewrote former (b) as (d); and made minor stylistic changes.

The 2013 amendment brought the section forward without change.

§ 27-104-155. Development, operation and content of searchable website containing information on expenditures of state funds from all funding sources; no disclosure of proprietary information; time period for updating information on website; creation and content of IHL Accountability and Transparency website; creation and content of Community and Junior Colleges Accountability and Transparency website.

  1. The Department of Finance and Administration shall develop and operate a searchable website that includes information on expenditures of state funds from all funding sources. The website shall have a unique and simplified website address, and the department shall require each agency that maintains a generally accessible Internet site or for which a generally accessible Internet site is maintained to include a link on the front page of the agency’s Internet site to the searchable website required under this section.
    1. With regard to disbursement of funds, the website shall include, but not be limited to:
      1. The name and principal location of the entity or recipients of the funds, excluding release of information relating to an individual’s place of residence, the identity of recipients of state or federal assistance payments, and any other information deemed confidential by state or federal law relating to privacy rights;
      2. The amount of state funds expended;
      3. A descriptive purpose of the funding action or expenditure;
      4. The funding source of the expenditure;
      5. The budget program or activity of the expenditure;
      6. The specific source of authority and descriptive purpose of the expenditure, to include a link to the funding authorization document(s) in a searchable PDF form;
      7. The specific source of authority for the expenditure including, but not limited to, a grant, subgrant, contract, or the general discretion of the agency director, provided that if the authority is a grant, subgrant or contract, the website entry shall include a grant, subgrant or contract number or similar information that clearly identifies the specific source of authority. The information required under this paragraph includes data relative to tax exemptions and credits;
      8. The expending agency;
      9. The type of transaction;
      10. The expected performance outcomes achieved for the funding action or expenditure;
      11. Links to any state audit or report relating to the entity or recipient of funds or the budget program or activity or agency; and
      12. Any other information deemed relevant by the Department of Finance and Administration.
    2. When the expenditure of state funds involves the expenditure of bond proceeds, the searchable website must include a clear, detailed description of the purpose of the bonds, a current status report on the project or projects being financed by the bonds, and a current status report on the payment of the principal and interest on the bonds.
    3. The searchable website must include access to an electronic summary of each grant, including amendments; subgrant, including amendments; contract, including amendments; and payment voucher that includes, wherever possible, a hyperlink to the actual document in a searchable PDF format, subject to the restrictions in paragraph (d) of this section. The Department of Finance and Administration may cooperate with other agencies to accomplish the requirements of this paragraph.
    4. Nothing in Sections 27-104-151 through 27-104-159 shall permit or require the disclosure of trade secrets or other proprietary information, including confidential vendor information, or any other information that is required to be confidential by state or federal law.
    5. The information available from the searchable website must be updated no later than fourteen (14) days after the receipt of data from an agency, and the Department of Finance and Administration shall require each agency to provide to the department access to all data that is required to be accessible from the searchable website within fourteen (14) days of each expenditure, grant award, including amendments; subgrant, including amendments; or contract, including amendments; executed by the agency.
    6. The searchable website must include all information required by this section for all transactions that are initiated in fiscal year 2015 or later. In addition, all information that is included on the searchable website from the date of the inception of the website until July 1, 2014, must be maintained on the website according to the requirements of this section before July 1, 2014, and remain accessible for ten (10) years from the date it was originally made available. All data on the searchable website must remain accessible to the public for a minimum of ten (10) years.
    7. For the purposes of this subsection (1), the term “contract” includes, but is not limited to, personal and professional services contracts.
  2. The Board of Trustees of State Institutions of Higher Learning shall create the IHL Accountability and Transparency website to include its executive office and the institutions of higher learning no later than July 1, 2012. This website shall:
    1. Provide access to existing financial reports, financial audits, budgets and other financial documents that are used to allocate, appropriate, spend and account for appropriated funds;
    2. Have a unique and simplified website address;
    3. Be directly accessible via a link from the main page of the Department of Finance and Administration website, as well as the IHL website and the main page of the website of each institution of higher learning;
    4. Include other links, features or functionality that will assist the public in obtaining and reviewing public financial information;
    5. Report expenditure information currently available within these enterprise resource planning (ERP) computer systems; and
    6. Design the reporting format using the existing capabilities of these ERP computer systems.
  3. The Mississippi Community College Board shall create the Community and Junior Colleges Accountability and Transparency website to include its executive office and the community and junior colleges no later than July 1, 2012. This website shall:
    1. Provide access to existing financial reports, financial audits, budgets and other financial documents that are used to allocate, appropriate, spend and account for appropriated funds;
    2. Have a unique and simplified website address;
    3. Be directly accessible via a link from the main page of the Department of Finance and Administration website, as well as the Mississippi Community College Board website and the main page of the website of each community and junior college;
    4. Include other links, features or functionality that will assist the public in obtaining and reviewing public financial information;
    5. Report expenditure information currently available within the computer system of each community and junior college; and
    6. Design the reporting format using the existing capabilities of the computer system of each community and junior college.
  4. Not later than January 1, 2016, the owner or owners of a community hospital, as defined in Section 41-13-10, shall create and maintain an accountability and transparency website for the community hospital or set up a separate section for the community hospital on the current website of the owner or owners. This website of the community hospital or section of the website of the owner or owners shall:
    1. Provide access to existing financial reports, financial audits, budgets and other financial documents of the community hospital that are used to allocate, appropriate, spend and account for public funds;
    2. Have a unique and simplified website address if it is a new website for the community hospital, or be an easily accessible section of the website of the owner or owners;
    3. Include links, features or functionality that will assist the public in obtaining and reviewing public financial information of the community hospital;
    4. Report expenditure information of the community hospital in functional expenditure categories that is currently available within the computer system of the community hospital; and
    5. Design the reporting format using the existing capabilities of the computer system or systems of the owner or owners of the community hospital.

HISTORY: Laws, 2008, ch. 470, § 4; Laws, 2011, ch. 489, § 3; Laws, 2013, ch. 418, § 1; Laws, 2015, ch. 431, § 5; Laws, 2015, ch. 484, § 7, eff from and after Jan. 1, 2016.

Joint Legislative Committee Note —

Section 5 of ch. 431, Laws of 2015, effective July 1, 2015 (approved March 31, 2015), amended this section. Section 7 of ch. 484, Laws of 2015, effective from and after January 1, 2016 (approved April 22, 2015), also amended this section. As set out above, this section reflects the language of both amendments, effective January 1, 2016, pursuant to Section 1-1-109 which gives the Joint Legislative Committee on Compilation, Revision, and Publication of Legislation authority to integrate amendments so that all versions of the same code section enacted within the same legislative session may become effective. The Joint Committee on Compilation, Revision, and Publication of Legislation ratified the integration of these amendments as consistent with the legislative intent at the August 17, 2015, meeting of the Committee.

Amendment Notes —

The 2011 amendment rewrote the section to expand the data that is required to be maintained on searchable websites.

The 2013 amendment substituted “Mississippi Community College Board” for “State Board for Community and Junior Colleges (SBCJC)” throughout both versions of the section; added (1)(b) and redesignated remaining subdivisions accordingly.

The first 2015 amendment (ch. 431), effective July 1, 2015, added (1)(g).

The second 2015 amendment (ch. 484), effective January 1, 2016, added (4).

Cross References —

State agencies and public officials providing information about the agency or office to the public on a website are required to regularly review and update that information, see §25-1-117.

§ 27-104-157. Form and timeline for state agencies to report information.

The Department of Finance and Administration shall have the authority to establish the form, processes and procedures, and timelines for agencies to report the information required by Sections 27-104-151 through 27-104-159. At the latest, each agency shall provide access to all required data within fourteen (14) days after the data becomes available to the agency. All agencies shall fully cooperate with the Department of Finance and Administration in compiling and providing all information necessary to comply with the requirements of Sections 27-104-151 through 27-104-159.

HISTORY: Laws, 2008, ch. 470, § 5; Laws, 2011, ch. 489, § 4, eff from and after July 1, 2011.

Amendment Notes —

The 2011 amendment rewrote the first sentence; added the second sentence; and substituted “All agencies shall” for “All departments, agencies and entities of state government shall” in the last sentence.

§ 27-104-158. State Auditor to examine agencies’ compliance with Sections 27-104-151 through 27-104-159.

The Office of the State Auditor shall examine agencies’ compliance with the requirements of Sections 27-104-151 through 27-104-159 in the course of the powers and duties of the office as prescribed in Section 7-7-211.

HISTORY: Laws, 2011, ch. 489, § 5, eff from and after July 1, 2011.

§ 27-104-159. Relation to Mississippi Public Records Act.

Nothing in Sections 27-104-151 through 27-104-159 shall be construed to supersede the Mississippi Public Records Act of 1983, as amended, except that Sections 27-104-151 through 27-104-158 shall apply to expenditures of the legislative branch.

HISTORY: Laws, 2008, ch. 470, § 6; Laws, 2011, ch. 489, § 6, eff from and after July 1, 2011.

Amendment Notes —

The 2011 amendment added “except that Sections 27-104-151 through 27-104-158 shall apply to expenditures of the legislative branch” at the end of the section.

Cross References —

Mississippi Public Records Act of 1983, see §25-61-1 et seq.

§ 27-104-161. No authority to review, approve or deny expenditures of Legislature.

No provision of Sections 27-104-151 through 27-104-159 shall be construed as conferring upon the Department of Finance and Administration any authority to review, approve or deny any expenditures or contracts entered into by the Legislature or any of its committees, or to impose any requirement on the Legislature or any of its committees to take any action other than to disclose expenditures and contracts entered into on or after July 1, 2011. For the purposes of this section, the term “contract” includes, but is not limited to, personal and professional services contracts.

HISTORY: Laws, 2011, ch. 489, § 7; Laws, 2015, ch. 431, § 6, eff from and after July 1, 2015.

Amendment Notes —

The 2015 amendment added the last sentence.

§ 27-104-163. Publication of meeting notice on searchable website; applicability.

The Department of Finance and Administration shall publish on its searchable website notice of any regular meeting held by a state agency, other than a legislative committee, in accordance with Section 25-41-13. For purposes of this section, the term “state agency” means an agency, department, institution, board, commission, council, office, bureau, division, committee or subcommittee of the state. However, the term “state agency” does not include institutions of higher learning, community and junior colleges, counties or municipalities.

HISTORY: Laws, 2013, ch. 388, § 2, eff from and after July 1, 2013.

§ 27-104-165. Phased-in plan for procurement portal authorized.

The Department of Finance and Administration, with assistance from the Mississippi Department of Information Technology Services and the State Personnel Board, may develop a phased-in plan that ensures that the procurement portal required under Section 25-53-151 be fully functional by July 1, 2015.

HISTORY: Laws, 2014, ch. 447, § 2, eff from and after July 1, 2014.

§ 27-104-167. Certain required annual reports of agencies, boards, commissions, departments and institutions to be published on the searchable website of the Department of Finance and Administration website.

The Department of Finance and Administration shall publish on its searchable website the annual report of each agency, board, commission, department and institution required to be prepared by Section 27-101-1. The Department of Finance and Administration shall have the authority to establish the forms, processes, procedures and timelines to furnish the annual report. All such agencies, boards, commissions, departments and institutions shall fully cooperate with the Department of Finance and Administration in providing the information necessary to comply with the requirements of this section.

HISTORY: Laws, 2017, ch. 363, § 1, eff from and after passage (approved Mar. 20, 2017.).

Mississippi Budget Transparency and Simplification Act of 2016

§ 27-104-201. Short title.

This act [Chapter 459, Laws of 2016] shall be known and may be cited as the “Mississippi Budget Transparency and Simplification Act of 2016.”

HISTORY: Laws, 2016, ch. 459, § 1, eff from and after July 1, 2016.

Editor’s Notes —

Chapter 459, Laws of 2016, enacted this section and Sections 27-104-203 and 27-104-205 and amended Sections 75-76-325, 75-76-33, 75-76-81, 75-76-85, 45-11-3, 45-11-5, 45-11-7, 25-53-5, 7-7-3, 25-53-29, 25-53-151, 25-53-171, 31-7-10, 63-9-31, 83-1-27, 83-2-33, 83-2-35, 83-5-17, 83-5-41, 83-5-45, 83-5-69, 83-5-72, 83-5-73, 83-5-77, 83-9-3, 83-17-71, 83-17-519, 83-19-21, 83-21-1, 83-37-29, 83-39-3, 83-73-9, 45-6-15, 53-1-77, 53-11-23, 53-1-7, 53-1-73, 53-3-13, 25-9-141, 7-9-22, 7-3-59, 23-15-5, 23-15-169.7, 29-1-95, 77-3-87, 77-1-6, 77-1-15, 77-1-29, 77-1-53, 77-3-8, 77-3-89, 77-3-503, 77-3-507, 77-3-509, 77-7-127, 77-7-333, 77-7-339, 77-7-337, 77-9-489, 77-11-201, 99-18-1, 27-19-179, 11-46-17, 71-3-100, 7-5-61, 25-9-119, 27-104-103, and 99-19-73.

§ 27-104-203. State agencies prohibited from charging another state agency fees, etc., for services or resources received; exemptions.

From and after July 1, 2016, no state agency shall charge another state agency a fee, assessment, rent, audit fee, personnel fee or other charge for services or resources received. The provisions of this section shall not apply (a) to grants, contracts, pass-through funds, project fees or other charges for services between state agencies and the Board of Trustees of State Institutions of Higher Learning, any public university, the Mississippi Community College Board, any public community or junior college, and the State Department of Education, nor (b) to charges for services between the Board of Trustees of State Institutions of Higher Learning, any public university, the Mississippi Community College Board, any public community or junior college, and the State Department of Education, nor (c) to federal grants, pass-through funds, cost allocation charges, surplus property charges or project fees between state agencies as approved or determined by the State Fiscal Officer, nor (d) telecommunications, data center services, and/or other information technology services that are used on an as-needed basis and those costs shall be passed through to the using agency, nor (e) to federal grants, special funds, or pass-through funds, available for payment by state agencies to the Department of Finance and Administration related to Mississippi Management and Reporting Systems (MMRS) Statewide Application charges and utilities as approved or determined by the State Fiscal Officer. The Board of Trustees of State Institutions of Higher Learning, any public university, the Mississippi Community College Board, any public community or junior college, and the State Department of Education shall retain the authority to charge and be charged for expenditures that they deemed nonrecurring in nature by the State Fiscal Officer.

HISTORY: Laws, 2016, ch. 459, § 2; Laws, 2017, 1st Ex Sess, ch. 7, § 1, eff from and after passage (approved June 23, 2017); Laws, 2018, ch. 433, § 1, eff from and after July 1, 2018.

Editor’s Notes —

Laws of 2016, ch. 459, § 1, codified as §27-104-201, provides:

“SECTION 1. This act shall be known and may be cited as the ‘Mississippi Budget Transparency and Simplification Act of 2016.’ ”

Amendment Notes —

The 2017 amendment, effective June 23, 2017, added (c) at the end of the second sentence; and made a related change.

The 2018 amendment added (d) and (e) in the second sentence.

§ 27-104-205. Defrayal of expenses of certain state agencies by appropriation of Legislature from General Fund; exemptions.

  1. From and after July 1, 2016, the expenses of the following enumerated state agencies shall be defrayed by appropriation of the Legislature from the State General Fund: the State Fire Marshal, the State Fire Academy, the Office of Secretary of State (not including the Preneed Contracts Loss Recovery Fund), the Mississippi Public Service Commission, the Mississippi Department of Information Technology Services, (not including the Mississippi Department of Information Technology Services Revolving Fund), the State Personnel Board, the Mississippi Department of Insurance (not including the Municipal Fire Protection Fund, Section 83-1-37, the County Volunteer Fire Department Fund, Section 83-1-39, and the Mississippi Propane Education and Research Fund, Section 75-57-119), the Mississippi Law Enforcement Officers’ Minimum Standards Board, the Mississippi Gaming Commission, the Mississippi Department of Revenue - License Tag, the Office of the State Public Defender, the Mississippi Workers’ Compensation Commission (not including the Second Injury Trust Fund) and the Office of Attorney General. Beginning July 1, 2016, any fees, assessments or other revenues charged for the support of the above-named state agencies shall be deposited into the State General Fund, and any special fund or depository established within the State Treasury for the deposit of such fees, assessments or revenues shall be abolished and the balance transferred to the State General Fund. Expenses heretofore drawn from such special funds or other depositories shall be drawn from the agencies General Fund Account.
  2. Beginning with the fiscal year ending June 30, 2016, the amount to be appropriated annually from the State General Fund for the support of each of the above-named state agencies shall not exceed the amount appropriated for such purpose in the preceding fiscal year, plus any increases in or additional fees, assessments or other charges authorized by act of the Legislature for the succeeding fiscal year.
  3. The provisions of this section shall not apply to any trust fund account that is maintained by any above-named agency.
  4. The provisions of this section shall not prohibit any of the above-named agencies from maintaining clearing accounts in approved depositories.
  5. The provisions of this section shall not apply to any trust fund accounts maintained by the Public Employees’ Retirement System and protected under Section 272A of the Mississippi Constitution of 1890.

HISTORY: Laws, 2016, ch. 459, § 3; Laws, 2017, 1st Ex Sess, ch. 7, § 2, eff from and after passage (approved June 23, 2017); Laws, 2018, ch. 433, § 2; Laws, 2019, ch. 474, § 6, eff from and after passage (approved April 16, 2019).

Editor’s Notes —

Laws of 2016, ch. 459, § 1, codified as §27-104-201, provides:

“SECTION 1. This act shall be known and may be cited as the ‘Mississippi Budget Transparency and Simplification Act of 2016.’ ”

Amendment Notes —

The 2017 amendment, effective June 23, 2017, in (1), added the parentheticals, and deleted “the Mississippi Tort Claims Board” following “Mississippi Law Enforcement Officers’ Minimum Standards Board.”

The 2018 amendment, in the first sentence of (1), inserted “(not including the Mississippi Department of Information Technology Services Revolving Fund),” deleted “and the Mississippi Department of Finance and Administration (not including the Statewide Cost Allocation Plan, the Office of Surplus Property and the Office of Insurance)” following “the Office of Attorney General” and made a related change, and made several minor punctuation changes.

2018 Transportation and Infrastructure Improvements Fund

§ 27-104-301. 2018 Transportation and Infrastructure Improvements Fund created; disbursement of monies in fund.

  1. A special fund, to be designated the “2018 Transportation and Infrastructure Improvements Fund,” is created within the State Treasury, which shall consist of funds made available by the Legislature in any manner and funds from any other source designated for deposit into such fund. The fund shall be maintained by the State Treasurer as a separate and special fund, separate and apart from the General Fund of the state. Unexpended amounts remaining in the fund at the end of a fiscal year shall not lapse into the State General Fund, and any interest earned or investment earnings on amounts in the fund shall be deposited into such fund.
  2. Monies deposited into the fund shall be disbursed, in the discretion of the Department of Finance and Administration, as follows:
    1. To pay the costs incurred by the Mississippi Transportation Commission and the Mississippi Department of Transportation to widen Mississippi Highway 16 to three (3) lanes as follows:
      1. From near the Neely Town Road at the DeKalb City Limits to the point at which Old Philadelphia Road ties into Mississippi Highway 16; and
      2. Between the two (2) points at which Mississippi Highway 39 ties into Mississippi Highway 16.......$2,000,000.00.
    2. To assist in paying the costs associated with preconstruction, design, engineering, land acquisition, right-of-way acquisition, construction and development of the Reunion Parkway project from Bozeman Road to Parkway East in Madison County, Mississippi.........$8,000,000.00.
    3. To assist the East Metropolitan Corridor Commission, which is a commission operating as a local public agency representing the Jackson Municipal Airport Authority, the City of Brandon, Mississippi, the City of Flowood, Mississippi, and the City of Pearl, Mississippi, in paying the costs associated with land acquisition and implementation of the East Metro Corridor project in Rankin County, Mississippi, from its current terminus at the southeast corner of, and within, the Jackson-Medgar Wiley Evers International Airport, traversing easterly and southerly and terminating at Interstate 20 at Crossgates Boulevard in Brandon, Mississippi.........$8,000,000.00.
    4. To assist DeSoto County, Mississippi, in paying the costs of rebuilding Holly Springs Road in DeSoto County and drainage improvements to the road.........$3,000,000.00.
    5. To assist Carroll County, Mississippi, in paying the costs of repair, renovation or replacement of two (2) closed bridges on or near County Road 57 in Carroll County.........$ 500,000.00.
    6. To assist Lamar County, Mississippi, in paying the costs associated with necessary infrastructure improvements in Beat 5 of Lamar County and/or construction of recreational facilities in Beat 5.........$ 500,000.00.
    7. To assist Lamar County, Mississippi, in paying the costs of improvements to the intersection of Scruggs Road and Mississippi Highway 589, including, but not limited to, the relocation of portions of the road, the purchase of property related to the relocation, signage, paving, other costs related to improving the safety of the intersection and other road safety projects in Supervisors District 5 of Lamar County .........$1,500,000.00.
    8. To assist Bolivar County, Mississippi, in paying the costs associated with preplanning and construction of a Mississippi River landing dock facility and related facilities in Bolivar County.........$1,000,000.00.
    9. To assist Rankin County, Mississippi, in paying the costs related to the extension of Gunter Road in Rankin County.........$2,800,000.00.
    10. To assist the Pearl River Valley Water Supply District in paying the costs associated with the repair, rehabilitation, reconstruction or replacement of seawalls at the Ross Barnett Reservoir as required by the settlement agreement in the case of Bobby L. Baker, Jr., et al. v. Pearl River Valley Water Supply District, in the Circuit Court of Rankin County, Mississippi, Civil Action No. 212-133E.........$4,000,000.00.
    11. To assist the City of Hattiesburg, Mississippi, in paying the costs associated with resurfacing and other improvements to Hardy Street in the City of Hattiesburg from its intersection with U.S. Highway 49 East to its intersection with West Pine Street in the City of Hattiesburg.........$ 400,000.00.
    12. To assist the City of Hattiesburg, Mississippi, in paying the costs associated with resurfacing and other improvements to 38th Avenue in the City of Hattiesburg.........$ 100,000.00.
    13. To assist Hinds County, Mississippi, in paying the costs of construction and development of the Byram-Clinton Parkway project in Hinds County.........$2,000,000.00.
    14. To assist the City of Senatobia, Mississippi, in paying the costs associated with the following purposes, in the following order:
      1. Construction and development of roundabout projects and other improvements at the intersection of Main Street and Scott Street and adjoining or related intersections in the City of Senatobia;
      2. Improvements at the intersection of Front Street and Main Street in the City of Senatobia; and
      3. Improvements at the intersection of Heard Street and Main Street in the City of Senatobia.........$2,300,000.00.

      Any such funds that are in excess of that needed to complete the projects described in this paragraph shall be used to assist the City of Senatobia in paying the costs associated with making historically relevant infrastructure improvements in the city’s downtown historic district. In addition, the scope of work for any projects described in this paragraph that are located in the city’s downtown historic district must be in keeping with the character of the district.

    15. To assist in paying the costs associated with:
      1. Constructing, developing, extending and implementing wastewater infrastructure and related facilities, systems and infrastructure within and/or near Gateway Industrial Park in Pike County, Mississippi; and
      2. Constructing access roads and related infrastructure within and/or near Gateway Industrial Park in Pike County.........$3,000,000.00.
    16. To assist the City of Petal, Mississippi, in paying the costs associated with (i) the repair, rehabilitation, resurfacing, construction and reconstruction of Leeville Road/Main Street located in Forrest County, Mississippi, in the City of Petal from its intersection with the Evelyn Gandy Parkway southerly to the boundary of the corporate limits of the City of Petal; and (ii) the repair, rehabilitation, resurfacing, construction and reconstruction of Smithville Road located in Forrest County, Mississippi, in the City of Petal .........$ 750,000.00.
    17. To assist the Town of West, Mississippi, in paying the costs associated with repairs, resurfacing and making other improvements to streets in the Town of West.........$ 500,000.00.
    18. To assist Oktibbeha County, Mississippi, in paying the costs associated with the resurfacing and repaving of Longview Road in Oktibbeha County.........$ 750,000.00.
    19. To assist in paying the costs associated with the completion of the four-lane of Mississippi Highway 19 South at the south Philadelphia City boundary intersection at Holland Avenue and extending south along Mississippi Highway 19 South to the intersection of BIA Road 241 (also known as Tucker Road), including, but not be limited to, all necessary acquisition, preconstruction and construction activities.........$2,000,000.00.
    20. To assist the City of Pascagoula, Mississippi, in paying the costs associated with construction and development of the East Bank Access Road project in the City of Pascagoula.........$2,000,000.00.
    21. To assist the Pascagoula Port Authority in paying the costs associated with construction and development of the North Rail Corridor project in Jackson County, Mississippi.........$2,000,000.00.
    22. To assist the Town of Carrollton, Mississippi, in paying the costs associated with making improvements to Washington Street in the Town of Carrollton.........$ 200,000.00.
    23. To assist the City of Winona, Mississippi, in paying the costs associated with making improvements to Powell Street in the City of Winona.........$ 300,000.00.
    24. To assist the Town of Como, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the Town of Como.........$ 250,000.00.
    25. To assist the Town of Sledge, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the Town of Sledge.........$ 250,000.00.
    26. To assist the Town of Itta Bena, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the Town of Itta Bena.........$ 250,000.00.
    27. To assist the City of Grenada, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the City of Grenada.........$ 500,000.00.
    28. To assist the City of Waynesboro, Mississippi, in paying the costs associated with the Ramey Lane/Martin Luther King, Jr., Drive sewer repair and resurfacing project in the City of Waynesboro.........$ 500,000.00.
    29. To assist the City of Corinth, Mississippi, in paying the costs associated with repair, rehabilitation, maintenance and other improvements to roads in the City of Corinth.........$ 500,000.00.
    30. To assist the City of Long Beach, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the City of Long Beach.........$1,000,000.00.
    31. To assist Wilkinson County, Mississippi, in paying the costs associated with the repair, rehabilitation, replacement, reconstruction and/or construction of bridges in Wilkinson County, including those bridges on state-designated highways that are maintained by the county.........$1,700,000.00.
    32. To assist the City of Vicksburg, Mississippi, in paying the costs associated with:
      1. Transportation infrastructure due diligence to increase multimodal river transportation options in the City of Vicksburg; and
      2. Expanded multimodal layout to provide a combination of rail, interstate, airport, and river access in and to the City of Vicksburg.........$1,000,000.00.
    33. To assist the Town of Flora, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the Town of Flora.........$ 300,000.00.
    34. To assist in paying the costs associated with making improvements to:
    35. The intersection of Mississippi Highway 9W and Mississippi Highway 7 in Lafayette County, Mississippi;
      1. A portion of Mississippi Highway 7 beginning at its intersection with Mississippi Highway 9W and running approximately one (1) mile south of such intersection in Lafayette County; and
      2. A portion of Mississippi Highway 7 beginning at its intersection with Mississippi Highway 9W and running northerly to the boundary of the corporate limits of the City of Oxford, Mississippi.........$1,000,000.00.
      3. To assist in paying the costs associated with necessary repairs to Natchez Trace Lake and surrounding roads in Pontotoc County, Mississippi.........$1,000,000.00.
    36. To assist the City of Houston, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the City of Houston.........$ 300,000.00.
    37. To assist the Town of Houlka, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the Town of Houlka.........$ 200,000.00.
    38. To assist the City of Clinton, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements and upgrades to roads in the City of Clinton.........$1,000,000.00.
    39. To assist Tate County, Mississippi, in paying the costs associated with widening, safety improvements, leveling, mill and overlay of Country Club Road south of the Country Club Road/Shands Bottom Road four-way stop; however, any funds that are in excess of that needed to complete such project shall be used to assist Tate County in paying the costs associated with repaving roads in Tate County.........$1,000,000.00.
    40. To assist in paying the costs of construction and development related to the Cook Road Corridor project in Jackson County, Mississippi, and Harrison County, Mississippi.........$2,000,000.00.
    41. To assist the Town of Vaiden, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to streets in the Town of Vaiden.........$ 100,000.00.
    42. To assist the City of Crystal Springs, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the City of Crystal Springs.........$ 500,000.00.
    43. To assist the City of Hernando, Mississippi, in paying the costs associated with construction and construction engineering related to the realignment of McIngvale Road in the City of Hernando.........$1,000,000.00.
    44. To assist Attala County, Mississippi, in paying the costs associated with the following purposes:
      1. Rehabilitation and paving of Attala County Road 2221 also known as Airport Road in Attala County;
      2. Base repair and asphalt overlay of the back and front parking lots of the Attala County Justice Court Building; and
      3. Base reconstruction and resurfacing of the parking lot of the former Jack Post Manufacturing Building in Attala County.........$ 450,000.00.
    45. To assist the City of Kosciusko, Mississippi, in paying the costs associated with making improvements and upgrades to South Huntington Street and other streets in the City of Kosciusko, Mississippi.........$ 750,000.00.
    46. To assist in paying the costs associated with the repair, rehabilitation, resurfacing, construction and reconstruction, including the widening of and addition of lanes to Scott Road in the City of Lucedale, Mississippi, from its intersection with Mississippi Highway 26 to its intersection with Mississippi Highway 63 in the City of Lucedale.........$ 350,000.00.
    47. To assist in paying the costs associated with planning, design, construction, repair, renovation, replacement, expansion of and other improvements to infrastructure at the Columbia-Marion County Airport in Marion County, Mississippi.........$ 250,000.00.
    48. To assist in paying the costs associated with construction and development of a bridge at the industrial park/port in Itawamba County, Mississippi.........$ 500,000.00.
    49. To assist Lincoln County, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in Lincoln County.........$ 500.000.00.
    50. To assist the City of Brookhaven, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the City of Brookhaven.........$ 500,000.00.
    51. To assist the City of Farmington, Mississippi, in paying the costs associated with expansion of and upgrades and improvements to the city’s infrastructure.........$ 500,000.00.
    52. To assist the City of Carthage, Mississippi, in paying the costs associated with making improvements to portions of Valley Street, Williams Street, Franklin Street and McMillan Park Road in the City of Carthage.........$ 500,000.00.
    53. To assist the Itawamba County Railroad Authority in paying a portion of the costs associated with the repair, rehabilitation, construction, reconstruction, upgrading and improvement of the existing railroad line and related facilities running from the City of Amory, Mississippi, to the City of Fulton, Mississippi, including projects necessary to ensure safety and structural integrity of the rail line, rail beds and bridges.........$1,500,000.00.
    54. To assist in paying costs associated with improvements at the Columbia Training School in the City of Columbia, Mississippi.........$ 500,000.00.
    55. To assist the City of Louisville, Mississippi, in paying the costs associated with constructing a road and other transportation infrastructure in the City of Louisville that will provide and improve access to land owned by the city designated for an economic development project on or near the location of Winston Plywood & Veneer.........$ 500,000.00.
    56. To assist the New Site Water Association in paying the costs associated with repairing a water tank that is located adjacent to the Piney Grove Campground in Prentiss County, Mississippi.........$ 250,000.00.
    57. To assist Quitman County, Mississippi, in paying the costs of construction, furnishing and equipping of a passenger train depot in Marks, Mississippi, specifically, to reimburse the Four Hundred Twenty Thousand Dollar ($420,000.00) loan from Quitman County general fund 001 to help with the construction of the Amtrak shelter in Marks, Mississippi. The amount of Eighty Thousand Dollars ($80,000.00) may be used to purchase and remodel an existing building next to the new Amtrak stop that will serve as a waiting area and provide restroom facilities for Amtrak passengers and waiters.........$ 500,000.00.
    58. To assist the City of Saltillo, Mississippi, in paying the costs associated with a project involving the city’s wastewater system and/or repair of sinkholes in the city.........$ 250,000.00.
    59. To assist Lafayette County, Mississippi, in paying the costs associated with the extension of West Oxford Loop in Lafayette County.........$1,000,000.00.
    60. To assist the Tupelo Public School District in paying the costs associated with roofing Church Street Elementary School in Tupelo, Mississippi.........$ 400,000.00.
    61. To assist the City of Baldwyn, Mississippi, in paying the costs associated with making improvements and upgrades to a portion of the city’s natural gas system transmission system line and related infrastructure.........$1,000,000.00.
    62. To assist Harrison County, Mississippi, in paying the costs associated with the construction, furnishing and equipping of an expansion of the Harrison County Law Enforcement Training Academy.........$ 800,000.00.
    63. To assist the Town of Monticello, Mississippi, in paying the cost of necessary improvements to the U.S. Highway 84 frontage road between S.R. 27 and Old Highway 27 project in the Town of Monticello.........$ 450,000.00.
    64. To assist the Lamar County School District in paying the cost of repairs, renovations and capital improvements necessitated by the consolidation of the Lumberton County School District into the Lamar County School District.........$1,000,000.00.
    65. To assist in paying the costs associated with repair, rehabilitation, and related construction activities for the Mississippi Center for Innovation and Technology in the City of Vicksburg.........$2,500,000.00.
    66. To assist the Mississippi’s Toughest Kids Foundation in paying the costs associated with:
      1. Design, preplanning, construction, furnishing and equipping of buildings and related facilities at Camp Kamassa in Copiah County, Mississippi; and
      2. Design, preplanning, construction and development of infrastructure at Camp Kamassa in Copiah County, Mississippi.........$1,000,000.00.
    67. To assist in paying the costs associated with construction, furnishing and equipping the Mississippi Children’s Museum-Meridian in Meridian, Mississippi.........$2,000,000.00.
    68. To assist the Mississippi Department of Transportation in paying the costs associated with upgrades to Highway 8 starting at U.S. Highway 61 and extending to Bishop Road in Bolivar County.........$1,000,000.00.
    69. To assist Jasper County, Mississippi, in paying the costs associated with the paving of County Road 6 in Jasper County.........$ 100,000.00.
    70. To assist Jasper County, Mississippi, in paying the costs associated with upgrades to CR 1591 leading toward the Hol-Mac facility in Bay Springs.........$ 50,000.00.
    71. To assist Lowndes County, Mississippi, in paying the costs associated with the construction of a portion of Charleigh Ford, Jr. Drive extending from Artesia Road to Mims Road.........$1,000,000.00.
    72. To assist the Mississippi Department of Transportation in paying the cost of completing the last mile of U.S. Highway 61 in Claiborne County, Mississippi, as contemplated in the 1987 Four-Lane Highway Program.........$1,000,000.00.
    73. To assist the Division of State Aid Road Construction in paying the costs associated with the completion of construction repairs on Parks Road in Drew, Mississippi.........$ 300,000.00.
    74. To assist the Rodney History and Preservation Society in paying the costs associated with the repair and renovation of the historic Rodney Presbyterian Church in the Rodney Center Historic District.........$ 280,000.00.
    75. To assist the Summit Community Development Foundation under a Memorandum of Understanding (MOU) with the IRS, in paying the costs associated with (i) the Water Stand Pipe lighting installation and landmark marker, and (ii) the acquisition, development and establishment of a town park in Summit, Mississippi.........$ 150,000.00.
    76. To assist the City of Ripley, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the City of Ripley.........$ 500,000.00.
    77. To assist the Town of Byhalia, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the Town of Byhalia.........$ 500,000.00.
    78. To assist the City of Natchez, Mississippi, in providing matching funds for federal funds for emergency watershed projects in the city.........$ 900,000.00.
    79. To assist the City of Greenville, Mississippi, in paying the costs associated with the construction and extension of Colorado Street from its intersection with George Abraham Boulevard southerly to VFW Road in the City of Greenville, including costs associated with land acquisition and professional services for such project.........$1,000,000.00.
    80. To assist the City of New Albany, Mississippi, in paying the costs associated with repair, resurfacing, maintenance and other improvements to roads and streets and sewer repairs in the City of New Albany.........$ 500,000.00.
    81. To assist Choctaw County, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in Choctaw County.........$ 250,000.00.
    82. To assist Webster County, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in Webster County.........$ 250,000.00.
    83. To assist the City of Batesville, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the City of Batesville.........$ 350,000.00.
    84. To assist the Town of Sardis, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the Town of Sardis.........$ 250,000.00.
    85. To assist Newton County, Mississippi, in paying the costs associated with overlaying portions of Turkey Creek Road and Simkins Road in Newton County.........$ 225,000.00.
    86. To assist Hancock County, Mississippi, in paying the costs associated with repair of Crane Creek Bridge No. 32 in Hancock County.........$ 500,000.00.
    87. To assist Stone County, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in Stone County.........$ 150,000.00.
    88. To assist the City of Southaven, Mississippi, in paying the costs associated with infrastructure improvements in the Greenbrook and Carriage Hills neighborhoods in the City of Southaven.........$ 500,000.00.
    89. To assist the City of Wiggins, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to Hall Road in the City of Wiggins..........$ 500,000.00.
    90. [Deleted]

    91. [Deleted]

    92. To assist the Town of North Carrollton, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to Marshall Elementary School Road in the Town of North Carrollton.........$ 100,000.00.
    93. To assist the Town of Kilmichael, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to Binford Street in the Town of Kilmichael.........$ 200,000.00.
    94. To assist the City of Bruce, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the City of Bruce.........$ 200,000.00.
    95. To assist Jones County, Mississippi, in paying the costs associated with repair and replacement of the Lower Myrick Road Bridge in Jones County.........$ 380,000.00.
    96. To assist Jones County, Mississippi, in paying the costs associated with repair and replacement of the Ellisville - Tuckers Crossing Bridge in Jones County.........$1,200,000.00.
    97. To assist Clarke County, Mississippi, in paying the costs associated with repair and replacement of a bridge on County Road 360 in Clarke County.........$ 480,000.00.
    98. To assist Pearl River County, Mississippi, in paying the costs associated with repairs, leveling, resurfacing and other improvements to a portion of FZ Goss Road located between County Line Road and West Union Road in Pearl River County.........$ 525,000.00.
    99. To assist the City of Meridian, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to the 22nd Avenue-Interstate 20/Interstate 59 Overpass.........$ 565,000.00.
    100. To assist the City of Pass Christian, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the City of Pass Christian.........$ 400,000.00.
    101. To assist the Town of Mantachie, Mississippi, in paying the costs associated with improvements to the town’s water system and sewer system infrastructure.........$ 150,000.00.
    102. To assist Leake County, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to Barnes Road in Leake County.........$ 300,000.00.
    103. To assist Holmes County, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to Emory Road beginning at its intersection with U.S. Highway 51 and running westerly to Interstate 55 in Holmes County.........$ 300,000.00.
    104. To assist the Town of Sallis, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the Town of Sallis.........$ 100,000.00.
    105. To assist the Town of Ethel, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the Town of Ethel.........$ 100,000.00.
    106. To assist the City of Senatobia, Mississippi, in paying the costs associated with repairs, reconstruction, resurfacing and other improvements to Court Street in the City of Senatobia; however, any funds that are in excess of that needed to complete such project shall be used to assist the City of Senatobia in paying the costs associated with repairs, reconstruction, resurfacing and other improvements to Ward Street in the City of Senatobia.........$ 500,000.00.
    107. To assist the Town of Lambert, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the Town of Lambert.........$ 200,000.00.
    108. To assist Greene County, Mississippi, in paying the costs associated with repair of a bridge on Freeman Town Road in Greene County.........$ 250,000.00.
    109. To assist the City of Jackson, Mississippi, in paying the costs associated with repair of a bridge on Hawthorne Drive between Sherwood Drive and Robin Drive in the City of Jackson.........$ 50,000.00.
    110. To assist Lee County, Mississippi, in paying the costs associated with infrastructure improvements within and/or near the Hive Industrial site in Lee County.........$ 500,000.00.
    111. To assist the City of Senatobia, Mississippi, in paying the costs associated with acquisition and repair of the New Imaging Water Association and related facilities.........$ 200,000.00.
    112. To assist the Town of Bentonia, Mississippi, in paying costs associated with improvements to the town’s sewer system.........$ 525,000.00.
    113. To assist the Itawamba County, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in Itawamba County.........$ 250,000.00.
    114. To assist the Town of New Hebron, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the Town of New Hebron.........$ 50,000.00.
    115. To assist the Town of Blue Mountain, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the Town of Blue Mountain.........$ 100,000.00.
    116. To assist the Town of Walnut, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the Town of Walnut.........$ 100,000.00.
    117. To assist the Town of Falkner, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the Town of Falkner.........$ 100,000.00.
    118. To assist the City of Olive Branch, Mississippi, in paying the costs of infrastructure improvements and upgrades as necessary, including, but not limited to, repairs, resurfacing and other improvements to roads; repair and renovation of bridges; repairs and improvements to water and wastewater systems; and dam repairs.........$1,000,000.00.
    119. To assist the CREATE Foundation in paying the costs associated with repairs, renovations and upgrades at the First Christian Church in Amory, Mississippi.........$ 200,000.00.
    120. To assist the Tougaloo College Research Development Foundation, Inc., in paying the costs associated with completion of restoration, repair, renovation and upgrades to the interior of the historic Tougaloo College site where the Freedom Riders took refuge.........$1,000,000.00.
    121. To assist the Town of Magnolia, Mississippi, in paying the costs associated with repair, renovation and upgrades of the town’s police and fire station.........$ 500,000.00.
    122. To assist the City of Guntown, Mississippi, in paying the costs associated with the repair or replacement of roofs on municipal buildings and/or demolition or repair of structures on or near Main Street in the City of Guntown.........$ 350,000.00.
    123. To assist the City of Baldwyn in paying the costs associated with repair, resurfacing and other improvements to Third Street and sewer repairs on Third Street; however, any funds that are in excess of that needed to complete such project shall be used to assist the City of Baldwyn in paying the costs associated with repairs, reconstruction, resurfacing and other improvements to streets in the City of Baldwyn.........$ 213,000.00.
    124. To assist Smith County, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in Smith County.........$ 450,000.00.
    125. To assist the Town of Wesson, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the Town of Wesson.........$ 100,000.00.
    126. To assist the Town of Georgetown, Mississippi, in paying the costs associated with repairs, resurfacing and other improvements to roads in the Town of Georgetown.........$ 100,000.00.
    127. To assist the City of Ocean Springs, Mississippi, in paying the costs associated with improvements to the city’s water system and sewer system infrastructure.........$ 500,000.00.
    128. To assist the City of Gautier, Mississippi, in paying the costs associated with infrastructure improvements at Town Green in the City of Gautier.........$ 500,000.00.

HISTORY: Laws, 2018, 1st Ex Sess, ch. 1, § 9, eff from and after passage (approved August 29, 2018);; Laws, 2018, 1st Ex Sess, ch. 3, § 13, eff from and after passage (approved September 5, 2018); Laws, 2019, ch. 454, § 56, eff from and after passage (approved April 12, 2019).

Editor's Notes —

Laws of 2018, 1st Ex Sess, ch. 3 § 12, provides:

“SECTION 12. (1) The State Treasurer shall transfer funds from the Budget Contingency Fund to the following special funds in the following amounts:

“(a) Fifty-two Million Eight Hundred Ninety-three Thousand Dollars ($52,893,000.00) to the 2018 Transportation and Infrastructure Improvements Fund created in House Bill No. 1, First Extraordinary Session of 2018;

“(b) One Million Dollars ($1,000,000.00) to the Mississippi Highway-Railroad Grade Crossing Safety Account created in Section 57-43-15; and

“(c) Seven Million Five Hundred Thousand Dollars ($7,500,000.00) to the Mississippi Railroad Improvements Fund created in Section 57-46-1.

“(2) The State Treasurer shall transfer seventy-five percent (75%) of the amount remaining in the Budget Contingency Fund after the transfers required in subsection (1) of this section into the Gulf Coast Restoration Fund created in Section 3 of this act.”

Amendment Notes —

The 2018 1st Extraordinary Session amendment, effective September 5, 2018, designated the first three sentences of the section (1); rewrote the former last sentence, which read: “Monies deposited into the fund shall be expended, upon appropriation by the Legislature, for infrastructure projects and/or other projects that are economically beneficial that are otherwise provided by law to be funded by monies in this fund” and designated it (2); and added (2)(a) through (2)(xxxxx).

Chapter 105. Depositories

Article 1. State Depositories.

§ 27-105-1. State Depository Commission to mean State Treasurer; depositories for state funds.

Wherever the term “State Depository Commission” appears in any law, the same shall mean the State Treasurer. All funds deposited or invested by and through the State Treasurer shall be deposited in the manner prescribed in Section 27-105-33. All such deposits shall be subject to payment when demanded by the State Treasurer, except time deposits as provided by Section 27-105-33. Such time deposits shall be subject to payment as specified by the contract or certificate of deposit. All deposits made by the State Treasurer shall also be subject to such regulations as are imposed by law and by rules promulgated by the State Treasurer for such deposits. The State Treasurer, a state institution or a state agency may compensate depositories for the expense in maintaining deposit accounts and in handling items related thereto, subject to approval by the State Treasurer and Executive Director of the Department of Finance and Administration.

The Commissioner of Banking and Consumer Finance shall serve to advise the State Treasurer as to the condition and safety as a state depository of any financial institution, especially as to any impairment of capital or surplus. Such information or recommendation shall be considered confidential information and shall not be disclosed.

HISTORY: Codes, Hemingway’s 1917, § 4191; 1930, § 4324; 1942, § 9126; Laws, 1908, ch. 96; Laws, 1938, ch. 182; Laws, 1969 Ex. Sess. ch. 53, § 5; Laws, 1982, ch. 343; Laws, 1985, ch. 312, § 1; Laws, 1988, ch. 473, § 1; Laws, 1989, ch. 544, § 162; Laws, 1992, ch. 367, § 1; Laws, 1994, ch. 622, § 156, eff from and after July 1, 1994.

Cross References —

Depository for federal-aid funds, see §7-9-25.

Selection of depositories by state departments, institutions, and agencies, see §7-9-43.

Depositories for local government funds, see §27-105-301 et seq.

Selection of depository by board of barber examiners, see §73-5-5.

RESEARCH REFERENCES

Am. Jur.

63C Am. Jur. 2d, Public Funds §§ 8 et seq.

15A Am. Jur. Legal Forms 2d, Public Funds, §§ 211:13 et seq.

CJS.

26A C.J.S., Depositaries §§ 40 et seq.

JUDICIAL DECISIONS

1. In general.

Depository laws held to supersede Code 1906, § 3485. Bank of Commerce v. Clark, 114 Miss. 850, 75 So. 595, 1917 Miss. LEXIS 91 (Miss. 1917).

Where a surety company paid state money owed by bank as state depository, surety company had no priority over general creditors by subrogation because the state itself had no such right. Potter v. Fidelity & Deposit Co., 101 Miss. 823, 58 So. 713, 1911 Miss. LEXIS 180 (Miss. 1911).

This section [Code 1942, § 9126] does not conflict with § 137 of the Constitution. State ex rel. District Attorney v. Edwards, 93 Miss. 704, 46 So. 964, 1908 Miss. LEXIS 119 (Miss. 1908).

§ 27-105-3. Banks defined.

The words “bank” or “banks,” whenever used in this chapter, shall include trust companies.

HISTORY: Codes, Hemingway’s 1917, § 4209; 1930, § 4325; 1942, § 9127; Laws, 1908, ch. 97.

§ 27-105-5. Qualification as public funds depository; authority of State Treasurer; definitions.

  1. Any financial institution maintaining a deposit-taking facility in this state whose accounts are insured by the Federal Deposit Insurance Corporation or any successors to that insurance corporation, may qualify as a public funds depository by submitting an application to the State Treasurer as provided by Section 27-105-9, if the institution has a primary capital to total assets ratio of five and one-half percent (5-1/2%) or more. That ratio shall be determined not later than December 1 in each calendar year by the State Treasurer on the basis of balance sheets of applying institutions at June 30 of the same calendar year, and an institution shall not be a qualified depository and shall not receive any public funds unless its ratio has been certified annually by the Treasurer as meeting the prescribed requirement. Each applicant shall furnish to the State Treasurer such financial statements, balance sheets or other documentation, sworn to by a duly elected officer, on such date or dates and on such forms as the State Treasurer may require. Any knowing or willful misstatement of fact on those forms shall subject the officer swearing to them to the penalty of perjury, and the financial institution of which he is an officer shall not be eligible to serve as a depository for a period of one (1) year beginning with the date on which the State Treasurer certifies that such a misstatement has been made. When so approved by the State Treasurer, the institution shall place on deposit with the State Treasurer qualified bonds, notes and liquid securities in an aggregate amount at least equal to one hundred five percent (105%) of the average daily balance of funds on deposit in the aggregate by the State of Mississippi or any agency or department of the state or by any county, municipality or other governmental unit in excess of that portion of accounts insured by the Federal Deposit Insurance Corporation, or any successor thereto.
  2. Any financial institution maintaining a deposit-taking facility in this state whose accounts are insured by the Federal Deposit Insurance Corporation or any successors to that insurance corporation and which has been in existence for three (3) or more years may qualify as a public funds depository and public funds guaranty pool member under Section 27-105-6 by submitting an application to the State Treasurer as provided by Section 27-105-9, if the institution has a primary capital to total assets ratio of six and one-half percent (6-1/2%) or more and otherwise meets the requirements of Section 27-105-6. That ratio shall be determined not later than December 1 in each calendar year by the State Treasurer on the basis of balance sheets of applying institutions at June 30 of the same calendar year, and an institution shall not be a member of the public funds guaranty pool unless its ratio has been certified annually by the Treasurer as meeting the prescribed requirement. Each applicant shall furnish to the State Treasurer such financial statements, balance sheets or other documentation, sworn to by a duly elected officer, on such date or dates and on such forms as the State Treasurer may require. Any knowing or willful misstatement of fact on those forms shall subject the officer swearing to them to the penalty of perjury and the financial institution of which he is an officer shall not be eligible to serve as a depository for a period of one (1) year beginning with the date on which the State Treasurer certifies that such a misstatement has been made. When so approved by the State Treasurer, the institution shall meet its security requirement of one hundred five percent (105%) by placing on deposit with the State Treasurer qualified bonds, notes and liquid securities in an aggregate amount at least equal to fifty-two and one-half percent (52-1/2%) of the average daily balance of funds on deposit in the aggregate by the State of Mississippi or any agency or department of the state or by any county, municipality or other governmental unit in excess of that portion of accounts insured by the Federal Deposit Insurance Corporation, or any successor thereto, and executing a guarantee equal to the balance of fifty-two and one-half percent (52-1/2%) of the average daily balance of funds on deposit in the aggregate by the State of Mississippi or any agency or department of the state or by any county, municipality or other governmental unit in excess of that portion of accounts insured by the Federal Deposit Insurance Corporation, or any successor thereto.
  3. The term “qualified bonds, notes and liquid securities” as used in this section shall mean:
    1. All securities that are direct obligations of the United States Treasury or any other obligations fully guaranteed by the United States government.
    2. Bonds, notes and other obligations of the Federal Home Loan Bank, Federal National Mortgage Association, Federal Land Banks, Banks for Cooperatives, and Federal Intermediate Credit Banks, the Government National Mortgage Association, the Federal Housing Administration, the Farmers Home Administration, the Farm Credit System Financial Assistance Corporation, the United States Postal Service, the Federal Financing Bank, the Student Loan Marketing Association, the Small Business Administration, the General Services Administration, the Washington Metropolitan Area Transit Authority, the Maritime Administration, the Export-Import Bank, the International Bank for Reconstruction and Development, the Inter-American Development Bank, the Asian Development Bank, loan participations that carry the guarantee of the Commodity Credit Corporation, an instrumentality of the United States Department of Agriculture or other similar agencies approved by the State Treasurer.
    3. Obligations of the Tennessee Valley Authority.
    4. Legal obligation or revenue bonds of the State of Mississippi, its agencies, or any political subdivision of the state, or any municipality located in the State of Mississippi, or the Yazoo Mississippi Delta and the Mississippi Levee Districts, or the Mississippi Higher Education Assistance Corporation or its successors, or any body corporate and politic created under the laws of the State of Mississippi.
    5. General obligations issued by any other state or by a county, parish or municipality of any other state, the full faith and credit of which are pledged to the payment of principal and interest, that are rated “A” or better by any recognized national rating agency engaged in the business of rating bonds.
    6. Surety bonds of any surety company authorized to do business in the State of Mississippi.
    7. All bonds authorized as security for state funds under paragraphs (c), (d) and (e), inclusive, shall be investment quality, and any bonds under paragraphs (c), (e) and (f), inclusive, which are rated substandard by any of the appropriate supervisory authorities having jurisdiction over the depository or by any recognized national rating agency engaged in the business of rating bonds, shall not be eligible for pledging as security to the State of Mississippi by any qualified state depository. As used in this paragraph, the term “investment quality” shall mean that, at worst, the obligor of the bonds has adequate capacity to meet its financial commitments even if adverse economic conditions or changing circumstances are likely to lead to weakened capacity to do so.

      No bonds shall be accepted as security for more than their stated par value or market value, whichever is lower, except bonds and obligations of the State of Mississippi and Mississippi State Highway bonds or notes, which may be accepted as security at par value or market value, whichever is greater.

      The bonds, notes and liquid securities to be placed on deposit shall secure both deposits and the accrued interest thereon.

      Money shall be drawn from the depositories so as to leave in each as near as practicable, its equitable proportion of state funds.

      The State Treasurer is authorized and empowered to:

      1. Deposit for safekeeping in the vaults of any of the state or national banks located within this state that are members of the Federal Deposit Insurance Corporation and that have appropriate safekeeping facilities approved by the State Depository Commission, any federal reserve bank, any federal reserve branch bank, or any bank that is a member of the Federal Reserve System and is located in a city where there is a federal reserve bank or a federal reserve branch bank, the securities placed with him by financial institutions qualifying as state depositories; or
      2. Accept, in lieu of the securities themselves, safekeeping trust receipts issued to the State Treasurer by the authorized safekeeping banks listed in subparagraph (i) above; the safekeeping trust receipts shall describe the securities and show that the securities are held for safekeeping for the account of the State Treasurer or other governmental unit. The securities so deposited shall not be commingled in any manner with the assets of the safekeeping bank.

      The safekeeping banks listed in subparagraph (i) above are authorized to issue to the State Treasurer their safekeeping trust receipts based on safekeeping trust receipts issued to them by any of their correspondent banks that are members of the Federal Reserve System and are located in any federal reserve city and that have physical custody of the pledged securities.

      In no event shall the State Treasurer deposit for safekeeping with any depository securities placed by the depository with the State Treasurer in qualifying as a public funds depository, nor shall he accept a safekeeping trust receipt by or from a depository covering securities it owns in order to secure state funds on deposit with it.

  4. In fulfilling the requirements of this Section 27-105-5, the State Treasurer shall:
    1. Maintain perpetual inventory of pledged collateral and perform monthly market valuations and quality ratings.
    2. Monitor and confirm, as often as deemed necessary by the Treasurer, the pledged collateral held by third party custodians.
    3. Perfect an interest in pledged collateral by having pledged securities moved into an account established in the Treasurer’s name. This action shall be taken at the discretion of the Treasurer.
    4. Review the reports of each qualified public funds depository for material changes in capital accounts or changes in name, address or type of institution, record the average daily balances of public deposits held; and monitor the collateral-pledging levels and required collateral based on the average daily balances.
    5. Compare public deposit information reported by qualified public funds depositories and public depositors. That comparison shall be conducted for qualified public depositories based on established financial condition criteria of record on September 30.
    6. Verify the reports of any qualified public funds depository relating to public deposits it holds when necessary to protect the integrity of the public deposits program.
    7. Confirm public deposits, to the extent possible under current law, when needed.
    8. Require at his or her discretion the filing of any information or forms required under this chapter to be by electronic data transmission. Those filings of information or forms shall have the same enforceability as a signed writing.
  5. A qualified public funds depository shall:
    1. Within fifteen (15) days after the end of each calendar month or when requested by the Treasurer, submit to the Treasurer a written report, under oath, indicating the average daily balance of all public deposits held by it during the reported month, required collateral, a detailed schedule of all securities pledged as collateral, selected financial information, and any other information that the Treasurer determines necessary to administer this chapter.
    2. Provide to each public depositor annually, not later than thirty (30) days following the public depositor’s fiscal year end, the following information on all open accounts identified as a “public deposit” for that public depositor as of its fiscal year end, to be used for confirmation purposes: the federal employer identification number of the public funds depository, the name on the deposit account record, the federal employer identification number on the deposit account record, and the account number, account type and actual account balance on deposit. Any discrepancy found in the confirmation process shall be reconciled within sixty (60) days of the public depositor’s fiscal year end.
    3. Submit to the Treasurer annually, not later than sixty (60) days of the public depositor’s fiscal year end, a report of all public deposits held for the credit of all public depositors at the close of business on each public depositor’s fiscal year end. The annual report shall consist of public deposit information in a report format prescribed by the Treasurer. The manner of required filing may be as a signed writing or electronic data transmission, at the discretion of the Treasurer.
  6. Public depositors shall comply with the following requirements:
    1. A public depositor shall ensure that the name of the public depositor and its tax identification number are on the account or certificate provided to the public depositor by the qualified public depository in a manner sufficient to disclose the identity of the public depositor;
    2. Not later than thirty (30) days following its fiscal year end, a public depositor shall notify the State Treasurer of its official name, address, federal tax identification number, and provide a listing of all accounts that it had with qualified public depositories, including the deposit balance in those accounts, as of its fiscal year end. A public entity established during the year shall furnish its official name, address and federal tax identification number to the State Treasurer before making any public deposit.
  7. Any information contained in a report of a qualified public funds depository required under Section 27-105-5 or 27-105-6 shall be considered confidential and exempt from disclosure and not subject to dissemination to anyone other than the State Treasurer and the State Auditor under the provisions of this chapter.
  8. The State Treasurer is empowered to assume responsibility as successor pledgee as agent on behalf of any county, municipality or other governmental unit of any and all collateral pledged before July 1, 2001, to that county, municipality or governmental unit by that public funds depository. Upon assuming responsibility as successor pledgee as provided in this subsection (8), the State Treasurer is empowered to sign such documents on behalf of any such county, municipality or governmental unit as may be required by a trustee custodian, including, but not limited to, any documentation necessary to change the pledgee from the county, municipality or governmental unit as pledgee to the State Treasurer as agent.
  9. As used in this section and Section 27-105-6, the following terms shall have the meanings set forth below:
    1. The term “primary capital” means the sum of common stockholders’ equity capital, including common stock and related surplus, undivided profits, disclosed capital reserves that represent a segregation of undivided profits, and foreign currency translation adjustments, less net unrealized holding losses on profits, and foreign currency translation adjustments, less net unrealized holding losses on available-for-sale equity securities with readily determinable fair values; noncumulative perpetual preferred stock, including any related surplus; and minority interests in the equity capital accounts of consolidated subsidiaries; the allowance for loan and lease losses; cumulative perpetual preferred stock, long-term preferred stock (original maturity of at least twenty (20) years) and any related surplus; perpetual preferred stock (and any related surplus) where the dividend is reset periodically based, in whole or in part, on the bank’s current credit standing, regardless of whether the dividends are cumulative or noncumulative; hybrid capital instruments, including mandatory convertible debt securities; term subordinated debt and intermediate-term preferred stock (original average maturity of five (5) years or more) and any related surplus; and net unrealized holding gains on equity securities.
    2. The term “assets classified loss” means:
      1. When measured as of the date of examination of the financial institution, those assets that have been determined by an evaluation made by a state or federal examiner as of that date to be a loss; and
      2. When measured as of any other date, those assets:
        1. That have been determined: 1. by an evaluation made by a state or federal examiner at the most recent examination of the financial institution to be a loss, or 2. by evaluations made by the financial institution since its most recent examination to be a loss; and
        2. That have not been charged off from the financial institution’s books or collected.
    3. The term “intangible assets” means those assets that would be required to be reported in the item for intangible assets in a Federal Deposit Insurance Corporation (FDIC) banking institution’s “Reports of Condition and Income” (Call Reports), regardless of whether the institution is insured by the FDIC.
    4. The term “mandatory convertible debt” means a subordinated debt instrument meeting the requirements of the Federal Deposit Insurance Corporation that requires the issuer to convert the instrument into common or perpetual preferred stock by a date at or before the maturity of the debt instrument. The maturity of these instruments must be twelve (12) years or less.
    5. The term “mortgage servicing rights” means those assets (net of any related valuation allowances) that result from contracts to service loans secured by real estate (that have been securitized or are owned by others) for which the benefits of servicing are expected to more than adequately compensate the servicer for performing the servicing.
    6. The term “perpetual preferred stock” means a preferred stock that does not have a stated maturity date or that cannot be redeemed at the option of the holder and that has no other provisions that will require future redemption of the issue. It includes those issues of preferred stock that automatically convert into common stock at a stated date. It excludes those issues, the rate on which increases, or can increase, in such a manner that would effectively require the issuer to redeem the issue.
    7. The term “total assets” means the average of total assets of any financial institution that are or would be included in a Federal Deposit Insurance Corporation (FDIC) banking institution’s “Reports of Condition and Income” (Call Reports), regardless of whether the institution is insured by the FDIC, plus the allowance for loan and lease losses, minus assets classified loss and minus intangible assets other than mortgage servicing rights.
    8. The term “average daily balance” means the average daily balance of public deposits of each governmental unit held during the reported month. The average daily balances must be determined by totaling, by account, the daily balance held by the depositor and then dividing the total by the number of calendar days in the month. Deposit insurance is then deducted from each public depositor’s balance and the resulting amounts are totaled to obtain the average daily balance.
    9. The term “public funds” means funds in which the entire beneficial interest is owned by a governmental unit or funds held in the name of a public official of a governmental unit charged with the duty to receive or administer funds and acting in such official capacity.
    10. The term “governmental unit” means the State of Mississippi, and any office, department, agency, division, bureau, commission, board, institution, hospital, college, university, airport authority or other instrumentality thereof, whether or not such body or instrumentality has the authority to levy taxes or to sue or be sued in its own name. Further, it shall mean any body politic or body corporate other than the state responsible for governmental activities only in geographic areas smaller than that of the state, including, but not limited to any county, municipality, school district, community hospital as defined in Section 41-13-10, airport authority or other instrumentality thereof, whether or not such body or instrumentality has the authority to levy taxes or to sue or be sued in its own name. It is the intent to include all state and political subdivisions or instrumentalities thereof whether specifically recited herein or not.

HISTORY: Codes, Hemingway’s 1917, § 4192; 1930, § 4326; 1942, § 9128; Laws, 1910, ch. 224; Laws, 1918, ch. 153; Laws, 1932, ch. 177; Laws, 1934, ch. 215; Laws, 1936, ch. 169; Laws, 1942, ch. 142; Laws, 1948, ch. 205, § 1; Laws, 1969, Ex Sess ch. 53, § 6; Laws, 1971, ch. 421, § 1; Laws, 1972, ch. 443, § 2; Laws, 1979, ch. 417, § 9; Laws, 1985, ch. 312, § 2; Laws, 1988, ch. 473, § 2; Laws, 1990, ch. 327, § 1; Laws, 1990, ch. 328, § 1; Laws, 1995, ch. 567, § 2; Laws, 1999, ch. 404, § 1; Laws, 2000, ch. 408, § 1; Laws, 2003, ch. 336, § 1, eff from and after July 1, 2003; Laws, 2018, ch. 348, § 1, eff from and after July 1, 2018.

Editor’s Notes —

Laws of 2000, ch. 408, § 17, provides:

“SECTION 17. Section 1 and Sections 3 through 16 of this act shall take effect and be in force from and after July 1, 2001. Section 2 of this act shall take effect and be in force from and after the passage of this act” (approved April 17, 2000).

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section 27-104-6 provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Amendment Notes —

The 2003 amendment, in (3)(g), substituted “paragraphs (c), (d), and (e)” for “items (c), (d), and (e)” and “paragraphs (c), (d), (e) and (f)” for “items (c), (d), (e) and (f)”; and rewrote (9)(j).

The 2018 amendment, in (3), twice inserted “other” preceding “state” in (e), and in the first paragraph of (g), deleted “(d)” following “under paragraphs (c)” and added the last sentence.

Cross References —

Duties of bond clerk of State Treasury, see §7-9-7.

State treasurer’s duties generally, see §7-9-9.

Application of this section to the deposit of excess state funds, see §27-105-33.

Eligibility for becoming county depository by deposit of securities listed in this section, see §27-105-315.

Housing bonds, etc., as security for public funds in depositories, see §43-33-305.

Deposit of penitentiary funds, see §§47-5-77,47-5-155.

Farm credit securities, see §75-69-3.

Federal Aspects—

Federal Reserve System, see 12 USCS § 221 et seq.

Federal Deposit Insurance Corporation (FDIC), see 12 USCS § 1811 et seq.

Issuance of net worth certificates, see 12 USCS § 1823(i).

OPINIONS OF THE ATTORNEY GENERAL

United States government guaranteed securities are primary securities authorized under this section to be pledged as collateral for state deposits. Sheppard, Feb. 18, 1993, A.G. Op. #93-0018.

This section is to be read in pari materia with Miss. Code Section 75-8-102 and further interpreted in light of prevailing practice of securities trade industry; thus security as defined by Miss. Code Section 75-8-102 which includes “book entry” securities which otherwise meet all requirements of law satisfies physical custody requirements of this section, if book entry reflects pledge of securities to state as collateral for state deposits held by owner of security. Sheppard, Feb. 18, 1993, A.G. Op. #93-0018.

The Legislature intended that this section and §27-105-301, et seq. establish a comprehensive scheme for the safekeeping and investment of county funds. James, August 16, 1996, A.G. Op. #96-0503.

The Legislature clearly intended that out-of-state banks establishing and maintaining one or more branches in Mississippi as authorized by the Interstate Bank Branching Act of 1996 should be allowed to carry out any activities at such branches as Mississippi state banks do; thus, an out-of-state bank with branches located in Mississippi may qualify as a state depository. Bennet, January 16, 1998, A.G. Op. #97-0842.

The board of trustees of a county school district may accept from a qualified financial institution as pledged security for school funds placed in such institution, surety bonds of any surety company authorized to do business in Mississippi, provided that such bonds are not rated substandard by any of the appropriate supervisory authorities having jurisdiction over such depository or by any recognized national rating agency engaged in the business of rating bonds; however, the board should be aware that surety bonds are not negotiable instruments which can be sold to recover lost deposits. Dickey, June 18, 1999, A.G. Op. #99-0287.

The Southern Mississippi Planning and Development District is not a governmental unit for purposes of the statute. Abbott, Jr., Oct. 26, 2001, A.G. Op. #01-0648.

Under subsection (8), it is the responsibility of the bank to deposit additional collateral within one day when it becomes aware that the amount on deposit is no longer adequately secured; it is also the responsibility of the depositor to make the bank aware that it has deposited an amount which is significantly large; however, it is the responsibility of the treasurer to make certain that there is adequate collateral to secure the deposits. Ross, Jr., June 7, 2002, A.G. Op. #02-0262.

Absent specific statutory authority to have funds collateralized, a public entity may not participate in the centralized pledging system. Bennett, June 21, 2002, A.G. Op. #02-0307.

Planning and development districts are not governmental units for purposes of the statute. Bennett, June 21, 2002, A.G. Op. #02-0307.

The North Tunica County Fire Protection District is required to give notice and solicit bids for selection of depositories and is required to have securities pledged for all its deposits. Dulaney, July 10, 2002, A.G. Op. #02-0210.

Public entities are required to enter into a Collateral Security Agreement with the State Treasurer acting as the signatory to effect the intent of Section 27-105-5. Ross, Feb. 28, 2003, A.G. Op. #03-0694.

Forfeited funds in the possession of a district attorney may be deposited in any financial institution that has qualified as a public funds depository in accordance with Section 27-105-5, and such funds may be invested in any of the investments authorized in Section 27-105-33. Davis, Apr. 28, 2006, A.G. Op. 06-0138.

RESEARCH REFERENCES

Am. Jur.

63C Am. Jur. 2d, Public Funds §§ 13, 14.

15A Am. Jur. Legal Forms 2d, Public Funds, §§ 211:34-211:38.

CJS.

26A C.J.S., Depositaries §§ 62-90.

§ 27-105-6. Further qualification as public funds depository participating in public funds guaranty pool.

  1. There is established within the State Treasury a public funds guaranty pool to consist of qualified public funds depositories commissioned under Section 27-105-5(2) to be administered by a Guaranty Pool Board and the State Treasurer.
  2. There is established a nine-member Guaranty Pool Board to administer the guaranty pool and to review and recommend criteria to be used by the State Treasurer in order to protect public deposits and the depositories in the program.
  3. Any financial institution qualifying as a guaranty pool member shall guarantee public fund deposits against loss caused by the default or insolvency of other guaranty pool members and shall execute under oath an agreement of contingent liability in addition to a public deposit pledge agreement.
  4. In addition to maintaining the capital requirements of Section 27-105-5, a guaranty pool member shall meet and maintain, on a quarterly basis, at least two (2) of the following ratios:
    1. A ratio of loans past due ninety (90) days or more to total loans of less than two percent (2%);
    2. An annualized return on average assets of more than seventy-five one hundredths of one percent (0.75%); and
    3. A total loans to total assets ratio not exceeding eighty percent (80%).

      Failure of a guaranty pool member to meet the capital ratio and at least two (2) of the above three (3) ratios shall subject the member to subsection (9) of this section.

  5. In fulfilling the requirements of this section, the Treasurer has the power to:
    1. Order discontinuance of participation in the guaranty pool program by a qualified public depository upon failure of the financial institution to meet the above requirements of subsection (4) of this section;
    2. Appoint a nine-member Guaranty Pool Board;
    3. Establish goals and objectives and provide other data as may be necessary to assist the Guaranty Pool Board established under subsection (2) in developing standards for the program;
    4. Perform financial analysis of any qualified public funds depository as needed.
  6. The Guaranty Pool Board shall consist of:
    1. One (1) representative of financial institutions with assets of One Billion Dollars ($1,000,000,000.00) or more chosen by the State Treasurer from a list of two (2) bankers nominated by the Mississippi Bankers Association;
    2. One (1) representative of financial institutions with assets of Three Hundred Million Dollars ($300,000,000.00) but less than One Billion Dollars ($1,000,000,000.00) chosen by the State Treasurer from a list of two (2) bankers nominated by the Mississippi Bankers Association;
    3. One (1) representative of financial institutions with assets of less than Three Hundred Million Dollars ($300,000,000.00) chosen by the State Treasurer from a list of two (2) bankers nominated by the Mississippi Bankers Association;
    4. Two (2) representatives of banks at large chosen by the State Treasurer from a list of four (4) bankers nominated by the Mississippi Bankers Association;
    5. One (1) member chosen by the State Treasurer from a list of two (2) supervisors nominated by the Mississippi Supervisors Association;
    6. One (1) member chosen by the State Treasurer from a list of two (2) municipal officials nominated by the Mississippi Municipal League; and
    7. The Commissioner of Banking and Consumer Finance and the State Treasurer.

      The Guaranty Pool Board shall determine the effective date of the public funds guaranty pool, which date shall be no earlier than July 1, 2001, and so notify the State Treasurer. All nominees of the Mississippi Bankers Association shall be employed by a financial institution that is a member of the public funds guaranty pool.

      Initially, three (3) of the five (5) representatives of financial institutions shall be appointed for a term of one (1) year. The remaining members other than the Commissioner of Banking and Consumer Finance and State Treasurer, who shall be permanent members, shall be appointed for a term of two (2) years. Upon expiration of these terms, members shall be appointed thereafter for two-year terms. Any member is eligible for reappointment and shall serve until a successor qualifies. If a vacancy occurs in the position of any appointed member, a new member shall be appointed in the same manner as the member’s predecessor for the remainder of the unexpired term. A member of the board shall receive no compensation for service on the board.

      The Guaranty Pool Board shall elect a chair and vice chair and shall also designate a secretary who need not be a member of the Guaranty Pool Board. The secretary shall keep a record of the proceedings of the Guaranty Pool Board and shall be the custodian of all printed materials filed with or by the advisory committee. Notwithstanding the existence of vacancies on the Guaranty Pool Board, a majority of the members constitutes a quorum. The Guaranty Pool Board shall not take official action in the absence of a quorum.

      In addition to the requirements of subsection (4) of this section, the Guaranty Pool Board, by a two-thirds (2/3) supermajority vote of the entire Guaranty Pool Board, may establish additional criteria for qualification as a guaranty pool member, including promulgating additional ratios, requiring stricter ratios than provided under subsection (4), or requiring additional collateral; however, any additional criteria shall be uniformly applied to all participants, although higher collateral pledge levels may be based on different financial criteria. Any reduction in previously approved criteria shall likewise be subject to a two-thirds (2/3) supermajority vote of the entire Guaranty Pool Board. Any additional criteria will become effective at the quarter next after the Guaranty Pool Board votes. The Guaranty Pool Board is authorized to promulgate regulations in order to more fully carry out its obligations under this paragraph.

  7. A public funds guaranty pool member shall submit to the State Treasurer not later than the date required to be filed with its primary federal regulatory agency:
    1. A copy of the quarterly Consolidated Reports of Condition and Income, and any amended reports, required by the Federal Deposit Insurance Act, 12 USCS Section 1811 et seq., if the depository is a bank; or
    2. A copy of the Thrift Financial Report, and any amended reports, required to be filed with the Office of Thrift Supervision if the depository is a savings and loan association.
  8. A public funds guaranty pool member may effect a voluntary withdrawal from the guaranty pool by giving written notice to the State Treasurer. Notice of withdrawal shall be mailed or delivered in sufficient time to be received by the State Treasurer at least one hundred eighty (180) days before the effective date of withdrawal. On the effective date of withdrawal, the guaranty pool member shall pledge and place on deposit with the State Treasurer securities equal to one hundred five percent (105%) of the outstanding balances of public funds held less the amount of funds insured by the Federal Deposit Insurance Corporation.

    The contingent liability for any loss before the effective date of withdrawal of the depository withdrawing from the guaranty pool shall continue after the effective date of the withdrawal for a period of six (6) months.

  9. A public funds guaranty pool member failing to meet the requirements for membership in subsection (4) of this section or as modified by the Guaranty Pool Board under its authority at subsection (6) is required to withdraw from the guaranty pool. The State Treasurer shall notify the public funds guaranty pool member of the effective date of the withdrawal not less than thirty (30) days before that effective date. Not later than the effective date of withdrawal, the withdrawing pool member must pledge and place on deposit with the State Treasurer securities equal to one hundred five percent (105%) of the outstanding balances of public funds held less the amount of funds insured by the Federal Deposit Insurance Corporation or pay over those funds to the public depositor.

    The contingent liability for any loss before the effective date of withdrawal of the depository withdrawing from the guaranty pool shall continue for a period of one (1) year after the effective date of the withdrawal.

HISTORY: Laws, 2000, ch. 408, § 2, eff from and after passage (approved Apr. 17, 2000.).

Editor’s Notes —

Laws of 2000, ch. 408, § 17, provides:

“SECTION 17. Section 1 and Sections 3 through 16 of this act shall take effect and be in force from and after July 1, 2001. Section 2 of this act shall take effect and be in force from and after the passage of this act” (approved April 17, 2000).

Federal Aspects—

Federal Deposit Insurance Corporation, see 12 USCS § 1811 et seq.

§ 27-105-7. Bonds offered for security; how dealt with.

The Governor, Attorney General and auditor are authorized to cancel any coupon state bonds payable to bearer and to issue registered bonds in lieu thereof whenever such state bonds are offered as security for deposit. They shall make a full report of all such cancellations and issuance of new bonds, describing fully the bonds cancelled and the new bonds issued, and report same to the next succeeding legislative session.

HISTORY: Codes, Hemingway’s 1917, § 4193; 1930, § 4327; 1942, § 9129; Laws, 1908, ch. 96.

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor,” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section 27-104-6 provides that whenever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

RESEARCH REFERENCES

Am. Jur.

63C Am. Jur. 2d, Public Funds §§ 15 et seq.

§ 27-105-9. Application for keeping state funds; pro rata allocation.

The State Treasurer shall give notice of the provisions of this article once a month to each eligible bank and financial institution in the state having an amount of state funds less than the amount authorized to be allocated to the bank or financial institution under Section 27-105-33 and this section, and shall receive such applications as they or any of them may make for the privilege of keeping any part of public funds on forms to be furnished by the Treasurer, and shall place the state funds with the institutions applying for them if the depository application has been duly approved by the Treasurer.

The Treasurer, when considering the various depository applications, shall review the financial statement of the applying depository and become satisfied regarding its liquidity and capital ratio so as to assure the safety of all public funds, and likewise to give the equitable apportionment of the state funds throughout the state.

State funds required for current operation, as determined under Section 27-105-33, shall be deposited in one or more demand accounts. State funds not required for current operation, as determined under Section 27-105-33, shall be deposited in one or more interest-bearing accounts or time certificates of deposit, or otherwise invested under Section 27-105-33. When any depository holding state demand accounts receives an order from the Treasurer or his designee to transfer collected funds out of those accounts to any interest-bearing accounts or time certificates of deposit in the depository or any other depository under the provisions of this chapter, the transfer shall be made immediately or as soon thereafter as practicable. If the Treasurer finds that any depository is not transferring funds as provided above, the depository shall be disqualified from holding or receiving any state demand accounts for a period of time not to exceed one (1) year.

All funds allocated to approved depositories under the provisions of subsection (b) of Section 27-105-33 shall be allocated to qualified depositories of the state on a pro rata basis determined as follows:

Each qualified depository shall be assigned a numerator, which shall be the sum of (i) thirty-five percent (35%) of that portion of its Mississippi-based deposits that does not exceed Two Hundred Fifty Million Dollars ($250,000,000.00), plus (ii) twenty-five percent (25%) of that portion of its Mississippi-based deposits that exceed Two Hundred Fifty Million Dollars ($250,000,000.00) but does not exceed Five Hundred Million Dollars ($500,000,000.00), plus (iii) fifteen percent (15%) of that portion of its Mississippi-based deposits that exceeds Five Hundred Million Dollars ($500,000,000.00).

Each such numerator shall be divided by a denominator, which shall be the sum of (i) thirty-five percent (35%) of the first Two Hundred Fifty Million Dollars ($250,000,000.00) or portion thereof of the Mississippi-based deposits of each qualified depository, plus (ii) twenty-five percent (25%) of the next Two Hundred Fifty Million Dollars ($250,000,000.00) or portion thereof of the Mississippi-based deposits of each qualified depository, plus (iii) fifteen percent (15%) of the Mississippi-based deposits of each qualified depository in excess of Five Hundred Million Dollars ($500,000,000.00), being the sum of the numerators of all depositories. The resulting percentage shall be the pro rata share of the depository in funds allocated under Section 27-105-33(b).

All such computations shall be determined annually by December 1 on the basis of the deposits held by the depositories at deposit facilities located in the State of Mississippi as reported in the Federal Deposit Insurance Corporation’s Market Share Report – Deposits of All FDIC-Insured Institutions Operating in Mississippi on June 30 of each year. For the purposes of this section, “Mississippi-based deposits” means the total deposits held at deposit facilities located in the State of Mississippi on June 30 as reported annually by the Federal Deposit Insurance Corporation in the above-referenced report.

State funds allocated to each approved depository shall not be more than four percent (4%) of the depository’s Mississippi-based deposits. Interest-bearing time certificates of deposit and other interest-bearing deposits, either general or special, made under Section 27-105-33, may be treated as not coming within this percentage if, in the discretion of the Treasurer, the best interest of the state can be served to increase its earnings and decrease its expenses in the handling of the state funds; however, any and all depositories must first qualify and be approved by the Treasurer to receive demand deposits subject to withdrawal or transfer by check of the Treasurer when properly presented and so demanded. For the purposes of this section, the term “paid-in and earned capital funds” means the sum of common stock, perpetual preferred stock, surplus, undivided profits and capital reserves as these amounts are or would be reflected in a Federal Deposit Insurance Corporation (FDIC) banking institution’s “Reports of Condition and Income” (Call Reports), regardless of whether the institution is insured by the FDIC.

The state depository contract shall be for one (1) year, but may be renewed from year to year upon proper review and approval of the Treasurer. Each applicant shall furnish to the Treasurer a financial statement sworn to by a duly elected officer, and on such date or dates as the Treasurer may provide.

HISTORY: Codes, Hemingway’s 1917, § 4194; 1930, § 4328; 1942, § 9130; Laws, 1908, ch. 96; Laws, 1932, ch. 295; Laws, 1938, ch. 182; Laws, 1969 Ex. Sess., ch. 53, § 7; Laws, 1979, ch. 417, § 10; Laws, 1988, ch. 473, § 3; Laws, 1995, ch. 321, § 1; Laws, 1999, ch. 404, § 2; Laws, 2000, ch. 408, § 3, eff from and after July 1, 2001.

Editor’s Notes —

Laws of 2000, ch. 408, § 17, provides:

“SECTION 17. Section 1 and Sections 3 through 16 of this act shall take effect and be in force from and after July 1, 2001. Section 2 of this act shall take effect and be in force from and after the passage of this act” (approved April 17, 2000).

Cross References —

Application of this section to the deposit of excess state funds, see §27-105-33.

Federal Aspects—

Federal Deposit Insurance Corporation (FDIC), see 12 USCS § 1811 et seq.

§ 27-105-11. Commission issued depository.

After a bank has in every respect complied with the law and shall have placed security as required, the governor, attorney general and treasurer shall issue to such depository a commission. The term of office of the depository shall be one year from the date of the issuance of its commission.

HISTORY: Codes, Hemingway’s 1917, § 4195; 1930, § 4329; 1942, § 9131; Laws, 1908, ch. 96.

Cross References —

Qualification as, and deposits by, a state depository, see §27-105-5.

RESEARCH REFERENCES

Am. Jur.

63C Am. Jur. 2d, Public Funds §§ 5 et seq.

§ 27-105-13. Commission form.

The State Depository Commission shall design and stipulate the wording of the form of commission to be issued to each and every duly approved depository for public funds and the form of commission, when so approved, shall be spread on the minutes of the State Depository Commission showing its approval, and the form of commission shall recite the terms and conditions of the depository contract based on the law and the regulations. The State Depository Commission is authorized to amend and/or rewrite the form of commission to be used from time to time as the need arises. The form of commission, when issued to a duly qualified and approved depository, shall be signed by the Secretary of the State Depository Commission and a copy of the approvals shall be kept for a period of three (3) years before being destroyed.

HISTORY: Codes, Hemingway’s 1917, § 4196; 1930, § 4330; 1942, § 9132; Laws, 1908, ch. 96; Laws, 1938, ch. 182; Laws, 1969 Ex. Sess., ch. 53, § 8; Laws, 2000, ch. 408, § 4, eff from and after July 1, 2001.

Editor’s Notes —

Section 27-105-1 provides that wherever the term “State Depository Commission” appears in any law, the same shall mean the State Treasurer.

Laws, 2000, ch. 408, § 17, provides:

“SECTION 17. Section 1 and Sections 3 through 16 of this act shall take effect and be in force from and after July 1, 2001. Section 2 of this act shall take effect and be in force from and after the passage of this act” (approved April 17, 2000).

§ 27-105-15. Record of proceedings.

The commission shall keep a written record in a well bound book of all its actions, and the record shall show the vote of each member on all matters. The governor and one other member of the commission shall constitute a quorum for the transaction of any and all business of the commission.

HISTORY: Codes, 1942, § 9133; Laws, 1938, ch. 182.

§ 27-105-17. Employees; regulations.

The commission hereby created shall have authority to adopt and promulgate such rules and regulations as may be reasonable and proper to properly and effectively carry out the purpose of this article. The commission shall elect a secretary from its membership, or otherwise, who shall also be bookkeeper for the commission, and it shall be the duty of the secretary to keep the minutes of said commission, and to keep such books, accounts and records with the various depositories as the commission may direct. The secretary shall also, from time to time, as may be ordered by the commission, make report showing the true and complete condition of all depository accounts, and he shall also report to the commission, at any time, any and all important matters which, in his judgment, should receive special action. The secretary shall receive a salary of six hundred dollars ($600.00) per annum for this service, in addition to any other compensation he may be entitled to.

HISTORY: Codes, 1942, § 9134; Laws, 1938, ch. 182.

§ 27-105-19. All moneys received to be receipted for in triplicate.

When any payment shall be made into the state depository in pursuance of this article, the depository shall give the person making such payment triplicate receipts specifying the account on which the payment is made, one of which shall be immediately mailed to the state treasurer and one of which shall be mailed to the auditor of public accounts.

HISTORY: Codes, Hemingway’s 1917, § 4197; 1930, § 4431; 1942, § 9135; Laws, 1908, ch. 96.

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor,” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section 27-104-6 provides that whenever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

§ 27-105-21. Deposits at interest of certain funds with state depositories; reports.

All institutions and departments which withdraw funds from the State Treasury, all agencies and departments of the state government whose funds are not deposited in the State Treasury, and all agencies and departments of the state government which maintain imprest funds are hereby authorized, empowered and directed to deposit their funds, except and less an amount approved by the auditor which shall be sufficient to cover disbursements for current operations, at interest with any qualified depository of the state at a rate of interest numerically equal to or greater than one-half of one percent (1/2 of 1%) below the bank discount rate on United States Treasury bills of comparable maturity as determined by the State Depository Commission. Such institutions and departments may, to the extent that they are unable to invest in certificates of deposit for periods of fourteen (14) days or longer at a rate numerically equal to or greater than one-half of one percent (1/2 of 1%) below the treasury bill rate, deposit funds in sums of less than One Hundred Thousand Dollars ($100,000.00) in such other type of interest-bearing account as may be now or hereafter authorized by law. Interest earned on funds withdrawn from the General Fund shall be deposited in the General Fund; interest earned on other funds shall be deposited to the fund from which the investment was made, unless otherwise required by law. Any agency not reporting through the State Treasurer’s office shall file with the Legislature an annual report showing monthly balances, monthly investments and interest earned for the preceding fiscal year or part thereof. A depository holding funds pursuant to this section shall be eligible to hold such funds to the extent that it is qualified as a depository for state funds.

HISTORY: Codes, 1942, § 9126.5; Laws, 1969 Ex. Sess., ch. 53, § 4; Laws, 1979, ch. 417, § 11; Laws, 1981, ch. 481, § 1; Laws, 1988, ch. 473, § 4, eff from and after December 1, 1988.

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor,” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section 27-104-6 provides that whenever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Cross References —

Funds invested by Mississippi Opportunity Loan Fund subject to requirements of this section, see §37-145-7.

OPINIONS OF THE ATTORNEY GENERAL

Section 27-105-21 requires interest earned by the investment of general fund monies be returned to the general fund. Yoste, August 7, 1995, A.G. Op. #95-0519.

§ 27-105-23. How tax collectors may make settlements.

In making settlements with the auditor of public accounts, the tax collector of each county shall pay the amount due the state over to a state depository in his county, if there be one in his county, otherwise he shall make payment in some other state depository, most convenient and authorized to receive same, and if none convenient, he shall pay the same to the state treasurer as now provided by law. The tax collector in making deposits shall receive triplicate receipts for the same and shall mail the auditor of public accounts and the treasurer each a copy thereof.

HISTORY: Codes, Hemingway’s 1917, § 4198; 1930, § 4332; 1942, § 9136; Laws, 1908, ch. 96.

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor,” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section 27-104-6 provides that whenever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Cross References —

Tax collector’s monthly report of state, county and levee taxes collected, see §27-29-11.

Tax collector’s deposit of local tax collections in county depository, see §§27-105-325,27-105-337.

§ 27-105-25. Failure to pay treasurer’s check.

  1. In the event of the failure of any public funds depository to pay any check lawfully issued by the State of Mississippi or any agency or department of the state or any county, municipality or other governmental unit on any funds on deposit belonging to the State of Mississippi or any agency or department of the state or any county, municipality or other governmental unit in the depository, the State Treasurer is empowered to sell such securities as are placed with him by the depository, or so much of them as is necessary to cover back into the Treasury of the State of Mississippi or any agency or department of the state or any county, municipality or other governmental unit the amount of state funds on deposit with the depository with accrued interest thereon in excess of applicable deposit insurance, and the sale of the securities shall be made by the State Treasurer at the best price that he can obtain at either public or private sale, and in the event of the failure of the depository to pay any check when the depository has placed as security surety bonds, the Treasurer shall notify the Attorney General and that officer shall take such immediate action as he may deem most expedient for covering back into the Treasury of the State of Mississippi or any agency or department of the state or any county, municipality or other governmental unit all state money on deposit in the depository. In addition, the Attorney General is authorized to employ counsel, if necessary, to more speedily enforce the payment and expense of that collection, including counsel fees, to be charged against the depository, and, in addition thereto, the depository will be liable for damages at the rate of one percent (1%) per month for any delay in paying over any state funds when demanded, and the bond of any depository shall be liable for those expenses and damages.
  2. If the loss to the State of Mississippi or any agency or department of the state or any county, municipality or other governmental unit (hereinafter “public depositors”) of the depository that is also a public funds guaranty pool member is not covered by deposit insurance or the proceeds of the sale of securities, the State Treasurer shall provide coverage of the remaining loss by assessment against the other public funds guaranty pool members. The assessment shall be determined by multiplying the total amount of the loss to all public depositors by a percentage that represents the share of public fund deposits held by the depository divided by the total public deposits held by all public funds guaranty pool members, excluding the public deposits of the defaulting depository, as determined by the State Treasurer from the average of the six (6) most recent month-end reports of the public funds guaranty pool members provided under Section 27-105-6. Each public funds guaranty pool member shall pay its assessment to the State Treasurer within seven (7) business days after it receives notice of the assessment. If a public funds guaranty pool member fails to pay its assessment when due, the State Treasurer shall satisfy the assessment by selling securities pledged by any depository failing to pay the assessment.
  3. The State Treasurer shall distribute the funds to the public depositors of the public funds depository in default according to their validated claims.
  4. Public depositors receiving payment under the provisions of this section shall assign to the State Treasurer any interest they may have in funds that may subsequently be made available to the depository in default, if the depository in default or its receiver provides funds to the State Treasurer, the State Treasurer shall distribute the funds, plus all accrued interest that has accumulated from the investment of the funds, if any, to the public funds guaranty pool members that paid assessments on the same pro rata basis as the assessments were paid.

HISTORY: Codes, Hemingway’s 1917, § 4201; 1930, § 4334; 1942, § 9137; Laws, 1908, ch. 96; Laws, 2000, ch. 408, § 5, eff from and after July 1, 2001.

Editor’s Notes —

Laws of 2000, ch. 408, § 17, provides:

“SECTION 17. Section 1 and Sections 3 through 16 of this act shall take effect and be in force from and after July 1, 2001. Section 2 of this act shall take effect and be in force from and after the passage of this act” (approved April 17, 2000).

Cross References —

Payment of state deposits by state depositories generally, see §7-9-37.

Public funds guaranty pool, see §27-105-6.

Failure of county depository to pay warrants drawn on public funds, see §27-105-329.

OPINIONS OF THE ATTORNEY GENERAL

The state is not the guarantor of funds; a public entity’s remedy is to have the State Treasurer sell the securities and/or to employ counsel to enforce payment. Ross, Jr., June 7, 2002, A.G. Op. #02-0262.

§ 27-105-27. Loan of state funds unlawful or removal of same a felony.

The making of profit, directly or indirectly, by the State Treasurer, tax collector, treasurer of any board of trustees, or any officers whatsoever, out of any money belonging to the state, with the custody of which the state treasurer is charged, by loaning or otherwise using it, or depositing the same in any manner contrary to law, or a removal by the State Treasurer, or by his consent, of such money or a part thereof, and placing it elsewhere than as provided by law, shall constitute a felony, and, on conviction thereof, shall subject the treasurer or other officer to imprisonment in the state penitentiary for a term not exceeding two (2) years or a fine not exceeding five thousand dollars ($5,000.00), or by both such fine and imprisonment; and the treasurer or other officer offending shall be liable upon his official bond for all profits realized from such unlawful use of such funds.

HISTORY: Codes, Hemingway’s 1917, § 4202; 1930, § 4335; 1942, § 9138; Laws, 1908, ch. 96.

Cross References —

Penalty for trafficking in county funds, see §27-105-345.

Embezzlement by public officers and employees, see §§97-11-25 to97-11-31.

Criminal offense of gambling by public officers, see §97-33-3.

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any felony violation, see §99-19-73.

RESEARCH REFERENCES

Am. Jur.

63C Am. Jur. 2d, Public Funds § 3.

CJS.

26A C.J.S., Depositaries § 53.

§ 27-105-29. Failure to perform duty under this article a misdemeanor.

If any officer, treasurer of board of trustees, or other custodian of the state’s money shall wilfully fail or refuse, at any time, to do or perform any act required of him by this article, he shall be guilty of a misdemeanor and, upon conviction thereof, shall be sentenced to pay a fine not exceeding five thousand dollars ($5,000.00).

HISTORY: Codes, Hemingway’s 1917, § 4203; 1930, § 4336; 1942, § 9139; Laws, 1908, ch. 96.

Cross References —

Penalty for public officer’s refusal or failure to perform duty as to local government funds, see §27-105-347.

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

RESEARCH REFERENCES

Am. Jur.

63C Am. Jur. 2d, Public Funds § 29.

CJS.

26A C.J.S., Depositaries § 53.

§ 27-105-31. Governor and treasurer to count depository receipts as cash.

When the Governor of the State of Mississippi and the State Treasurer are each individually performing their respective duties as required by Article 5, Section 137 of the Mississippi Constitution of 1890 [Section 137 repealed], each shall recognize, treat, and count receipts of all duly qualified state depositories for demand, general and special funds of the State Treasury, interest-bearing time certificates of deposit issued by duly qualified state depositories, and safekeeping trust receipts representing investments in direct United States Treasury obligations, as cash funds in the treasury.

HISTORY: Codes, Hemingway’s 1917, § 4204; 1930, § 4337; 1942, § 9140; Laws, 1908, ch. 96; Laws, 1969 Ex. Sess., ch. 53, § 2, eff from and after December 31, 1969.

Editor’s Notes —

Former Section 137 of Article 5 of the Mississippi Constitution required that the State Treasurer publish in a newspaper located at the seat of government, within ten days of the first of January and July of each year, a statement of the condition of the treasury including the balance on hand and information concerning the nature of the funds, and required that the Governor verify the count by inspection and certification.

The 1990 repeal of Section 137 of Article 5 of the Mississippi Constitution was proposed by Laws of 1990, Ch. 695 (Senate Concurrent Resolution No. 562), and upon ratification by the electorate on November 6, 1990, was deleted from the Constitution by proclamation of the Secretary of State on December 19, 1990.

Cross References —

Duty of governor to count money in treasury, see §7-1-43.

§ 27-105-33. Deposit and investment of excess state funds.

It shall be the duty of the State Treasurer and the Executive Director of the Department of Finance and Administration on or about the tenth day of each month, and in their discretion at any other time, to analyze carefully the amount of cash in the General Fund of the state and in all special funds credited to any special purpose designated by the State Legislature or held to meet the budgets or appropriations for maintenance, improvements and services of the several institutions, boards, departments, commissions, agencies, persons or entities of the state, and to determine in their opinion when the cash in such funds is in excess of the amount required to meet the current needs and demands of no more than seven (7) business days on such funds and report their findings to the Governor. It shall be the duty of the State Treasurer to provide a cash flow model for forecasting revenues and expenditures on a bimonthly basis and providing technical assistance for its operation. The Department of Finance and Administration shall use the cash flow model furnished by the State Treasurer, in analyzing the amount of funds on deposit and available for investment.

The State Treasurer is hereby authorized, empowered and directed to invest all such excess general and special funds of the state in the following manner:

Funds shall be allocated equally among all qualified state depositories which do not have demand accounts in excess of One Hundred Fifty Thousand Dollars ($150,000.00) until each qualified depository willing to accept the same shall have on deposit or in security repurchase agreements or in other securities authorized in paragraph (d) of this section at interest the sum of Three Hundred Thousand Dollars ($300,000.00). For the purposes of this subsection, no branch bank or branch office shall be counted as a separate depository.

The balance, if any, of such excess general and special funds shall be offered to qualified depositories of the state on a pro rata basis as provided in Section 27-105-9. For the purposes of this subsection, the pro rata share of each depository shall be reduced by the amount of the average daily collected earning balance of demand deposits maintained by the State Treasurer pursuant to Section 27-105-9 during the preceding calendar year, and such reduction shall be allocated pro rata among other eligible depositories.

Funds offered pursuant to paragraphs (a) and (b) above shall be invested for periods of up to one (1) year, and shall bear interest at an interest rate no less than that numerically equal to the bond equivalent yield on direct obligations of the United States Treasury of comparable maturity, as determined by the State Treasurer. In determining such rate, the State Treasurer shall consider the Legislature’s desire to distribute funds equitably throughout the state to the maximum extent possible.

To the extent that the State Treasurer shall find that general and special funds cannot be invested pursuant to paragraphs (a), (b) and (c) of this section for the stated maturity up to one (1) year, the Treasurer may invest such funds, together with any other funds required for current operation, as determined pursuant to this section, in the following:

Time certificates of deposit or interest-bearing accounts with qualified state depositories. For those funds determined under prudent judgment of the State Treasurer to be made available for investment in time certificates of deposit, the rate of interest paid by the depositories shall be determined by rules and regulations adopted and promulgated by the State Treasurer which may include competitive bids. At the time of investment, the interest rate on such certificates of deposit under the provisions of this subparagraph shall be a rate not less than the bond equivalent yield on direct obligations of the United States Treasury with a similar length of maturity.

Direct United States Treasury obligations, the principal and interest of which are fully guaranteed by the government of the United States.

United States government agency, United States government instrumentality or United States government sponsored enterprise obligations, the principal and interest of which are fully guaranteed by the government of the United States, such as the Government National Mortgage Association; or United States governmental agency, United States government instrumentality or United States government sponsored enterprise obligations, the principal and interest of which are guaranteed by any United States government agency, United States government instrumentality or United States government sponsored enterprise contained in a list promulgated by the State Treasurer.

Direct security repurchase agreements and reverse direct security repurchase agreements of any federal book entry of only those securities enumerated in subparagraphs (ii) and (iii) above. “Direct security repurchase agreement” means an agreement under which the state buys, holds for a specified time, and then sells back those securities and obligations enumerated in subparagraphs (ii) and (iii) above. “Reverse direct securities repurchase agreement” means an agreement under which the state sells and after a specified time buys back any of the securities and obligations enumerated in subparagraphs (ii) and (iii) above. At least eighty percent (80%) of the total dollar amount in all repurchase agreements at any one time shall be pursuant to contracts with qualified state depositories.

Bonds issued, assumed or guaranteed by the Country of Israel, provided that:

1. Investments in such instruments shall be denominated in United States currency;

2. Such bonds must be of investment grade as rated by at least one (1) nationally recognized statistical rating agency; and

3. The amount of funds invested in such bonds at any time shall not exceed Twenty Million Dollars ($20,000,000.00).

For the purposes of this section, direct obligations issued by the United States of America shall be deemed to include securities of, or other interests in, any open-end or closed-end management type investment company or investment trust registered under the provisions of 15 USCS Section 80(a)-1 et seq., provided that the portfolio of such investment company or investment trust is limited to direct obligations issued by the United States of America, United States government agencies, United States government instrumentalities or United States government sponsored enterprises, and to repurchase agreements fully collateralized by direct obligations of the United States of America, United States government agencies, United States government instrumentalities or United States government sponsored enterprises, and the investment company or investment trust takes delivery of such collateral for the repurchase agreement, either directly or through an authorized custodian. The State Treasurer and the Executive Director of the Department of Finance and Administration shall review and approve the investment companies and investment trusts in which funds invested under paragraph (d) of this section may be invested. The total dollar amount of funds invested in all open-end and closed-end management type investment companies and investment trusts at any one time shall not exceed twenty percent (20%) of the total dollar amount of funds invested under paragraph (d) of this section.

Investments authorized by subparagraphs (ii) and (iii) of paragraph (d) shall mature on such date or dates as determined by the State Treasurer in the exercise of prudent judgment to generate a favorable return to the state and will allow the monies to be available for use at such time as the monies will be needed for state purposes. However, the maturity of securities purchased as enumerated in subparagraphs (ii) and (iii) shall not exceed ten (10) years from date of purchase. Special funds shall be considered those funds created constitutionally, statutorily or administratively which are not considered general funds. All funds invested for a period of thirty (30) days or longer under paragraph (d) shall bear a rate at least equal to the current established rate under paragraph (c) of this section.

Any interest-bearing deposits or certificates of deposit shall not exceed at any time the amount insured by the Federal Deposit Insurance Corporation in any one (1) banking institution, the Federal Savings and Loan Insurance Corporation in any one (1) savings and loan association, or other deposit insurance corporation approved by the State Treasurer, unless the uninsured portion is collateralized by the pledge of securities in the manner provided by Section 27-105-5.

Unless otherwise provided, income from investments authorized by the provisions of this subsection shall be credited to the State General Fund.

Not more than Five Hundred Thousand Dollars ($500,000.00) of funds may be invested with foreign financial institutions, and the State Treasurer may enter into price contracts for the purchase or exchange of foreign currency or other arrangements for currency exchange in an amount not to exceed Five Hundred Thousand Dollars ($500,000.00) upon specific direction of the Department of Economic and Community Development. The State Treasurer shall promulgate all rules and regulations for applications, qualifications and any other necessary matters for foreign financial institutions.

Any liquidating agent of a depository in liquidation, voluntary or involuntary, shall redeem from the state any bonds and securities which have been pledged to secure state funds and such redemption shall be at the par value or market value thereof, whichever is greater; otherwise, the liquidating agent or receiver may pay off the state in full for its deposits and retrieve the pledged securities without regard to par or market value.

The State Treasurer and the Executive Director of the Department of Finance and Administration shall make monthly reports to the Legislative Budget Office containing a full and complete statement of all funds invested by virtue of the provisions of this section and the revenues derived therefrom and the expenses incurred therewith, together with all such other information as may seem to each of them as being pertinent to inform fully the Mississippi Legislature with reference thereto.

The State Treasurer shall not deposit any funds on demand deposit with any authorized depository, unless such depository has contracted for interest-bearing accounts or time certificates of deposit.

Notwithstanding the foregoing, any financial institution not meeting the prescribed ratio requirement set forth in Section 27-105-5 whose accounts are insured by the Federal Deposit Insurance Corporation, or any successor to that insurance corporation, may receive state funds in an amount not exceeding the amount which is insured by such insurance corporations and may qualify as a state depository to the extent of such insurance for this purpose only. The paid-in and earned capital funds of such financial institution shall not be included in the computations specified in Section 27-105-9(a) and (b).

HISTORY: Codes, 1930, § 4338; 1942, § 9141; Laws, 1928, Ex. Sess., ch. 79; Laws, 1938, ch. 182; Laws, 1969 Ex. Sess., ch. 53, § 3; Laws, 1972, ch. 443, § 1; ch. 469, § 1; Laws, 1974, ch. 563, § 2; Laws, 1979, ch. 417, § 12; Laws, 1981, ch. 481, § 2; Laws, 1984, ch. 488, § 180; Laws, 1986, ch. 470; Laws, 1988, ch. 473, § 5; Laws, 1988, ch. 518, § 18; Laws, 1989, ch. 540, § 2; Laws, 1989, ch. 544, § 163; Laws, 1990, ch. 570, § 2; Laws, 1992, ch. 367, § 2; Laws, 1992, ch. 484, § 17; Laws, 1993, ch. 436, § 1; Laws, 1995, ch. 321, § 2; Laws, 2014, ch. 401, § 1, eff from and after July 1, 2014; Laws, 2018, ch. 421, § 1, eff from and after July 1, 2018.

Editor’s Notes —

Laws of 1989, ch. 540, § 5, effective July 1, 1989, provides as follows:

“SECTION 5. All rules and regulations adopted and promulgated pursuant to this act by the State Treasurer shall be submitted to the Executive Director of the Department of Finance and Administration for approval prior to their implementation.”

The Iran Divestment Act of 2015 (Sections 27-106-1 through 27-106-25) prohibits the Public Employees’ Retirement System and the State Treasurer from investing funds with a person engaging in certain investment activities in Iran.

Amendment Notes —

The 2014 amendment deleted the last sentence from (d)(iii), which read “However, at no time shall the funds invested in United States government agency, United States government instrumentality or United States government sponsored enterprise obligations enumerated in this subparagraph exceed fifty percent (50%) of all monies invested with maturities of thirty (30) days or longer.”

The 2018 amendment added (d)(v).

Cross References —

Investment of excess funds from the Working Cash-Stabilization Reserve Fund in securities as authorized by this section, see §27-103-203.

State Treasurer to deposit all funds as prescribed in this section, see §27-105-1.

Deposit of funds under this section, see §27-105-9.

Investment of certain funds, see §31-19-5.

Fisheries and wildlife fund, investment or deposit in, see §49-5-21.

Application of this section to the Game and Fish Commission Motor Vehicle and Boat Fund, see §49-6-3.

Bonds of Business Finance Corporation as legal investments for governmental bodies, see §57-10-257.

Applicability of this section to excess funds from Tennessee-Tombigbee Waterway bond retirement fund and bridge construction fund, see §§65-26-9 and65-26-25.

Federal Aspects—

Federal Deposit Insurance Corporation, see 12 USCS § 1811 et seq.

Regulation of investment companies, see 15 USCS § 80a-1 et seq.

OPINIONS OF THE ATTORNEY GENERAL

Endowment funds donated directly to universities, as opposed to funds contributed to private development foundations established to raise money for universities, are public trust funds for which the Board of Trustees of State Institutions of Higher Learning (IHL) may be held liable in case of any loss of funds. For this reason, the IHL should consider limiting the investment of such funds to the types enumerated in the statutes to protect against possible loss and liability therefor. McLeod, January 16, 1998, A.G. Op. #97-0811.

An investment consultant may be hired to assist a school district with the investment of its surplus funds. Pate, January 15, 1999, A.G. Op. #98-0775.

There is no provision in Miss. Code Ann. §69-44-1 et seq., addressing the interest earned on funds in the Mississippi Corn Promotion Fund. Absent a specific provision otherwise, interest earned on funds in the Mississippi Corn Promotion Fund must be credited to the State General Fund. Spell, February 2, 2007, A.G. Op. #07-00019, 2007 Miss. AG LEXIS 11.

RESEARCH REFERENCES

Am. Jur.

63C Am. Jur. 2d, Public Funds §§ 46, 51.

CJS.

81A C.J.S., States §§ 374-376.

§ 27-105-35. Commission meetings and duties.

The state depository commission, composed of the Governor, Attorney General, and State Treasurer, shall meet annually in the month of February, and more often, if necessary, on call of any member of the commission. The commission shall keep a full and correct record of its proceedings, and is authorized and required to:

Approve, upon proper application, the depositories for the State of Mississippi that are qualified to receive and hold, subject to demand, the public funds of the state or any subdivision of the state;

Approve the bonds and securities pledged by the depositories to secure public funds deposits and to approve the exchange or substitution of bonds and securities pledged in lieu of the bonds and securities formerly pledged. The bonds and securities so pledged and held shall be such as are specifically authorized by law for security of public funds deposits;

Approve and fix the margin of security to be maintained by public funds depositories, but in no instance shall the security be less than is specifically required by law;

Approve surety bonds, issued by solvent insurance companies authorized to do business in Mississippi, filed by the depositories to secure public funds deposits, and to approve lawful substitutions in lieu thereof; and

Approve the return and release of excess bonds and securities or surety bonds, due to the withdrawal of public funds from the depositories.

The State Treasurer may be authorized by the commission to:

Receive, transfer, exchange and/or substitute bonds and securities pledged by the depositories to secure public funds deposits; and to accept bonds and securities pledged by the depositories as security for public funds deposits in lieu of any surety bond so held by the commission. However, no bond or security shall be received or accepted as security for public funds deposits unless specifically authorized by law and the marginal requirements of the State Depository Commission.

Return and release excess bonds and securities and/or surety bonds that are excess over the marginal requirements due to withdrawal of public funds deposits; and

Make a detailed report of all matters and transactions relating to the depository bonds and securities at such times and as often as may be required by the State Depository Commission. Exchanges and substitutions of bonds and securities shall not be made but once for each depository during any consecutive three-month period; however, called or matured bonds and securities may be exchanged, substituted or released if marginal requirements are maintained, at the pleasure of the State Treasurer and the depository.

HISTORY: Codes, 1942, § 9142; Laws, 1932, ch. 255; Laws, 1946, ch. 303, § 1; Laws, 2000, ch. 408, § 6, eff from and after July 1, 2001.

Editor’s Notes —

Section 27-105-1 provides that wherever the term “State Depository Commission” appears in any law, the same shall mean the State Treasurer.

Laws of 2000, ch. 408, § 17, provides:

“SECTION 17. Section 1 and Sections 3 through 16 of this act shall take effect and be in force from and after July 1, 2001. Section 2 of this act shall take effect and be in force from and after the passage of this act” (approved April 17, 2000).

Cross References —

Withdrawal of securities by county depositories, see §27-105-349.

RESEARCH REFERENCES

Am. Jur.

63C Am. Jur. 2d, Public Funds, § 14.

§ 27-105-37. Acceptance by banks of checks payable to state agency.

All banks in this state are required to accept all checks and drafts that are payable to any state department, agency, board or commission, only for deposit to the credit of the particular payee to which such checks or drafts are payable, or to issue cashier’s checks, certified checks and similar exchange in the name of and on behalf of the particular payee.

HISTORY: Laws, 1974, ch. 372, eff from and after passage (approved March 18, 1974).

Cross References —

Acceptance by banks of checks payable to county, municipality, political subdivision or body politic, see §27-105-369.

Interest on deposits or investments of fisheries and wildlife fund moneys, see §49-5-21.

General regulations relating to banks and banking, see §81-5-1 et seq.

Article 3. Depositories for Funds of Local Governments.

§ 27-105-301. Levee district depositories.

The adoption of this code shall not be construed as repealing any law or laws providing for deposits by and loans of the board of commissioners for the Yazoo-Mississippi delta levee district and the board of Mississippi levee commissioners.

HISTORY: Codes, 1930, § 4339; 1942, § 9143.

Cross References —

State depositories, see §27-105-1 et seq.

OPINIONS OF THE ATTORNEY GENERAL

Statute does not contemplate or authorize joint bids; such arrangement would appear to frustrate and defeat competitive nature of bidding process for County Depository. Henley, Feb. 14, 1990, A.G. Op. #90-0095.

The Legislature intended that Sections 27-105-5 and 27-105-301, et seq. establish a comprehensive scheme for the safekeeping and investment of county funds. James, August 16, 1996, A.G. Op. #96-0503.

RESEARCH REFERENCES

Am. Jur.

63C Am. Jur. 2d, Public Funds § 8 et seq.

CJS.

26A C.J.S., Depositaries § 7 et seq.

§ 27-105-303. Establishment of county depositories.

The amount of money belonging to the several funds in the county treasury of each county in the state which is required to meet the current needs and demands of no more than seven (7) business days shall be kept on deposit in or through qualified financial institutions whose accounts are insured by the Federal Deposit Insurance Corporation or the Federal Savings and Loan Insurance Corporation, or in or through some of them doing business in the several counties, provided that where there is no such financial institution in a county qualifying as a depository, some such financial institution in an adjoining county may qualify as a depository. All such deposits shall be subject to payment when demanded on warrant issued by the clerk of the board of supervisors on the order of the said board or on the allowance of a court authorized to allow the same. Each financial institution qualifying as such county depository shall not be required to pay interest to the county for the privilege of holding the deposits unless federal law permits the payment of interest on such deposits, in which case the maximum permitted interest rate shall be paid on such deposits. Where more than one (1) financial institution in a county offers to qualify as a depository, the board of supervisors may allocate such money to each qualified financial institution as nearly as practicable in proportion to their respective net worth, and may adopt the rules for receiving such deposits.

HISTORY: Codes, Hemingway’s 1917, § 4234; 1930, § 4340; 1942, § 9144; Laws, 1912, ch. 194; Laws, 1946, ch. 422, § 1; Laws, 1985, ch. 514, § 17; Laws, 1988, ch. 473, § 6; Laws, 2007, ch. 426, § 3, eff from and after passage (approved Mar. 22, 2007.).

Amendment Notes —

The 2007 amendment inserted “or through” preceding “qualified financial institutions” and preceding “some of them doing business” in the first sentence.

Cross References —

Investment of surplus funds by counties, see §19-9-29.

Amount to be paid by depository for privilege of keeping county funds on deposit, see §27-105-327.

Additional method of selecting county depositories, see §§27-105-333,27-105-335.

Deposit of drainage district funds in county depositories, see §27-105-351.

Municipal depositories, see §27-105-353.

Depositories for county and municipal hospital funds, see §27-105-365.

Federal Aspects—

Federal Deposit Insurance Corporation, see 12 USCS § 265 and § 1811 et seq.

OPINIONS OF THE ATTORNEY GENERAL

Miss Code Section 27-105-303 sets forth requirements for counties in selecting financial depositories; pursuant to that section, county funds may be placed among several qualified institutions, provided each agrees to meet highest bid offered; there is no authority for governing authorities to place municipal funds in financial institution which did not originally submit bid therefor. McPhearson, Feb. 18, 1993, A.G. Op. #93-0013.

A City may place municipal funds in more than one financial institution/depository, as long as the financial institutions meet all of the statutory requirements under Sections 27-105-303 through 27-105-315 and, as long as each agrees to meet the highest bid offered. Woods, April 5, 1996, A.G. Op. #96-0155.

The members of the Board of Commissioners of the Delta Correctional Facility Authority may only receive such compensation, including per diem compensation, as is permitted by the Board of Supervisors of Leflore County; no duty is imposed upon the Chencery Clerk of Leflore County to insure that DCFA receives interest upon its funds upon deposit, nor is a duty imposed upon a financial institution to pay interest upon public funds when the governing authorities have not insured that the account containing public funds is interest bearing; and the duty insure that securities are pledged for deposited funds of DCFA is upon the board of supervisors, or the president and clerk of the board of supervisors in case the board is not in session. Abraham, January 23, 1998, A.G. Op. #98-0021.

A board of supervisors upon compliance with §§27-105-303,27-105-305 and27-105-315 may select more than one qualified financial institution to serve as a county depository. Younger, Sept. 6, 2002, A.G. Op. #02-0499.

RESEARCH REFERENCES

Am. Jur.

63C Am. Jur. 2d, Public Funds §§ 11, 12.

15A Am. Jur. Legal Forms 2d, Public Funds, § 211:13 et seq.

CJS.

26A C.J.S., Depositaries §§ 54-61.

JUDICIAL DECISIONS

1. In general.

The provision as to allocation of funds in each bank offering to qualify is permissive, not mandatory upon the board of supervisors. Leflore Bank & Trust Co. v. Leflore County, 202 Miss. 552, 32 So. 2d 744, 1947 Miss. LEXIS 316 (Miss. 1947).

Depositories of county funds, though not public officers in constitutional sense, are quasi-public officers. Miller v. Batson, 160 Miss. 642, 134 So. 567, 1931 Miss. LEXIS 204 (Miss. 1931).

Swamp land district funds are not county funds nor drainage district funds and the state revenue agent has not right as against the sheriff to possession thereof. Robertson v. People's Bank & Trust Co., 118 Miss. 650, 79 So. 827, 1918 Miss. LEXIS 114 (Miss. 1918).

Township funds in the hands of the county for disbursement according to law are county funds within the meaning of the county depository law. Fidelity & Deposit Co. v. Wilkinson County, 109 Miss. 879, 69 So. 865, 1915 Miss. LEXIS 237 (Miss. 1915).

§ 27-105-305. Publication for bids to keep county funds; content of bids; acceptance of bid; election by board of supervisors to submit certain bids to State Treasurer to determine acceptance of bid; authority of State Treasurer upon receipt of bids from board of supervisors.

The board of supervisors at the regular December 1997 meeting, and annually thereafter or, in the discretion of the board of supervisors, every two (2) years thereafter, shall give notice to all financial institutions in its county whose accounts are insured by the Federal Deposit Insurance Corporation (or any successor thereto), by publication, that bids will be received from financial institutions at the following January meeting, or some subsequent meeting, for the privilege of keeping the county funds, or any part thereof, which notice shall refer by name to this article and it shall not be necessary to incorporate in the notice the provisions of this article; and at the January meeting, or a subsequent meeting as may be designated in the notice, as the case may be, the board of supervisors shall receive such bids or proposals as the financial institutions may make for the privilege of keeping the county funds, or any part thereof. The bids or proposals shall designate the kind of security as authorized by law which the financial institutions propose to give as security for funds, and the board shall cause the county funds and all other funds in the hands of the county treasurer to be deposited in the qualified financial institution or qualified institutions proposing the best terms and meeting the requirements provided in Section 27-105-315, having in view the safety of such funds. However, if a bank submits a bid or offer to the board of supervisors to act as a depository for the county and the bid or offer, if accepted, would result in a contract in which a member of the board of supervisors would have a direct or indirect interest, the board of supervisors may elect to not open or consider any bids received and submit the matter to the State Treasurer. Upon receipt of the bids received from the board of supervisors, the State Treasury shall open and consider the bids received, select a depository or depositories, make all decisions and take any action within the authority of the board of supervisors under this section relating to the selection of a depository or depositories, including:

The selecting and opening of accounts;

Approval of securities;

The transfer and deposit of funds between depositories; and

All other related functions.

If the board of supervisors elects to open and consider the bids or offers, it shall not open or consider any bid which, if accepted, would result in a contract in which a member of the board of supervisors would have a direct or indirect interest.

HISTORY: Codes, Hemingway’s 1917, § 4235; 1930, § 4341; 1942, § 9145; Laws, 1914, ch. 257; Laws, 1926, ch. 248; Laws, 1985, ch. 514, § 9; Laws, 1988, ch. 473, § 7; Laws, 1997, ch. 435, § 1; Laws, 2012, ch. 338, § 1, eff from and after passage (approved Apr. 16, 2012).

Amendment Notes —

The 2012 amendment deleted “or the Federal Savings and Loan Insurance Corporation” preceding “(or any successor thereto)” in the first sentence of the first paragraph; and added the second and third paragraphs of the section.

Cross References —

Readvertisement when no bids received, see §27-105-307.

Penalty for obstructing bids, see §27-105-313.

Depositories for county and municipal hospital funds, see §27-105-365.

Application of this section to funds received by school boards of all school districts, see §37-7-333.

Application of this section to the selection of a depository by an administrative library board of trustees, see §39-3-17.

Federal Aspects—

Federal Deposit Insurance Corporation, see 12 USCS § 265 and § 1811 et seq.

OPINIONS OF THE ATTORNEY GENERAL

Governing authorities of municipalities are required to advertise for bids in the manner set forth in Miss. Code Section 27-105-305; pursuant to that statute, governing authorities at regular December meeting must give notice to all financial institutions in municipality whose accounts are insured by Federal Deposit Insurance Corporation or Federal Savings and Loan Corporation, by publication that bids will be received from financial institutions for privilege of keeping municipal funds or any part thereof. McPhearson, Feb. 18, 1993, A.G. Op. #93-0013.

Miss. Code Section 27-105-305 provides that municipal funds shall be deposited in qualified financial institution proposing best terms and meeting requirements provided in Miss. Code Section 27-105-315, having in view safety of such funds. McPhearson, Feb. 18, 1993, A.G. Op. #93-0013.

A bank may qualify as a county depository under Sections 27-105-305 and 27-105-315 if it has at least one branch office located within the county and meets all other requirements. James, August 16, 1996, A.G. Op. #96-0503.

Where a banking institution was neither insured by the FDIC nor had been the subject of the determination by the State Treasurer of the primary capital to total assets ratio, such banking institution was not a qualified financial institution under subsection (1) and the county board of supervisors could not accept and open a bid from such banking institution. Allen, Feb. 4, 2000, A.G. Op. #2000-0028.

Absent the inability thereafter of a financial institution to continue as a county depository, a county may not readvertise or through some other method designate a new financial entity as a qualified depository such that public funds may be deposited with a proposed new bank without complying with the statutory requirement that it publish notices at its regular December meeting and select a depository at the January meeting or some subsequent meeting. Dulaney, May 5, 2000, A.G. Op. #2000-0247.

All of a county’s funds need not be placed in a single depository, and a county may have several county depositories simultaneously in which different portions of its funds may lie; thus, where a county received bids from two banks and each bank offered better terms with regard to different services, the county could select one or both of the banks, as long as the board of supervisors found that the specific deposits would be placed in the bank offering the best terms for that specific service, keeping in view the safety of the funds. Fortier, Mar. 9, 2001, A.G. Op. #01-0085.

A board of supervisors upon compliance with §§27-105-303,27-105-305 and27-105-315 may select more than one qualified financial institution to serve as a county depository. Younger, Sept. 6, 2002, A.G. Op. #02-0499.

A credit union that is insured with the National Credit Union Administration does not meet the statutory requirement to place bids to become a town’s depository. Phillips, Feb. 14, 2005, A.G. Op. 05-0044.

In selecting depositories, there is no authority for the board of supervisors to request or permit a financial institution to change the interest rate quoted in its bid proposal to match that of the highest bidder. Stubbs, Mar. 11, 2005, A.G. Op. 05-0083.

§ 27-105-307. When no bids submitted; board to readvertise.

When no bid is made by any qualified financial institution in the county or in the adjoining county to qualify as a depository at the January meeting, the board of supervisors shall readvertise at some subsequent meeting for a depository and select same, in the manner provided by law.

HISTORY: Codes, Hemingway’s 1917, § 4236; 1930, § 4342; 1942, § 9146; Laws, 1914, ch. 257; Laws, 1916, ch. 208; Laws, 1985, ch. 514, § 18, eff from and after October 1, 1985.

Cross References —

Provision for mailing to the State Treasurer the notice provided for in this section, see §27-105-311.

Penalty for obstructing bids, see §27-105-313.

§ 27-105-309. When banks in county fail to respond.

Any county failing to secure a county depository by the advertisement to the qualified financial institutions of the county and of the adjoining counties, shall readvertise at any subsequent meeting of the board of supervisors, and as soon as possible, for bids for a county depository. Such notice shall be published once a week for three (3) weeks in some newspaper published in the county, and in a daily newspaper in Jackson, Mississippi, and shall state that the proposal is open to any qualified financial institution in the state, and that financial institutions outside of the county shall have preference over county financial institutions.

HISTORY: Codes, Hemingway’s 1917, § 4237; 1930, § 4343; 1942, § 9147; Laws, 1916, ch. 208; Laws, 1985, ch. 514, § 19, eff from and after October 1, 1985.

RESEARCH REFERENCES

ALR.

Application of requirement that newspaper be locally published for official notice publication. 85 A.L.R.4th 581.

§ 27-105-311. State Treasurer to aid in selection.

The clerk of the board of supervisors shall mail a copy of the notice provided for in Section 27-105-309 to the State Treasurer, who shall make efforts to have some qualified financial institution in the state submit bids for such depository.

HISTORY: Codes, Hemingway’s 1917, § 4238; 1930, § 4344; 1942, § 9148; Laws, 1916, ch. 208; Laws, 1985, ch. 514, § 20, eff from and after October 1, 1985.

§ 27-105-313. Obstructing bids; penalty for.

It shall be unlawful for any officer in any financial institution, or any other person, to make an agreement of any kind with the intent and purpose of keeping any financial institution from bidding for county deposits, whether such agreement be express or implied, and any person violating this provision shall, upon conviction, be fined not less than Five Hundred Dollars ($500.00), nor more than One Thousand Dollars ($1,000.00) and shall be imprisoned in the county jail for not less than thirty (30) days, nor more than six (6) months.

HISTORY: Codes, Hemingway’s 1917, § 4239; 1930, § 4345; 1942, § 9149; Laws, 1914, ch. 257; Laws, 1985, ch. 514, § 21, eff from and after October 1, 1985.

§ 27-105-315. Qualification as depository.

  1. Any financial institution in a county, or in an adjoining county where there is no financial institution in the county qualifying, whose accounts are insured by the Federal Deposit Insurance Corporation or any successors to that insurance corporation may qualify as a county depository, if the institution qualifies as a public funds depository under Section 27-105-5 or a public funds guaranty pool member under Sections 27-105-5 and 27-105-6. The qualified financial institution shall secure those deposits by placing qualified securities on deposit with the State Treasurer as provided in Section 27-105-5.
  2. Notwithstanding the foregoing, any financial institution whether or not meeting the prescribed ratio requirement whose accounts are insured by the Federal Deposit Insurance Corporation or any successors to that insurance corporation, may receive county funds in an amount not exceeding the amount that is insured by that insurance corporation and may qualify as a county depository to the extent of that insurance.
  3. For purposes of the foregoing subsection (2), a deposit or investment shall be within the amount that is insured by that insurance corporation if the deposit or investment is made on the following conditions:
    1. The financial institution arranges for the investment of the funds in interest-bearing accounts in one or more banks or savings and loan associations wherever located in the United States, for the account of the public depositor;
    2. The full amount of the principal and accrued interest of each such interest-bearing account is insured by the Federal Deposit Insurance Corporation;
    3. The financial institution acts as custodian for the public depositor with respect to the funds invested in the public depositor’s account; and
    4. At the same time that such interest-bearing accounts are invested, the financial institution receives an amount of deposits from customers of other financial institutions located in the United States equal to or greater than the amount of the funds invested by the public depositor through the financial institution.

HISTORY: Codes, Hemingway’s 1917, § 4240; 1930, § 4346; 1942, § 9150; Laws, 1912, ch. 194; Laws, 1918, ch. 187; Laws, 1934, chs. 211, 212; Laws, 1936, ch. 168; Laws, 1948, ch. 463, § 1; Laws, 1980, ch. 367; Laws, 1985, ch. 312, § 3; Laws, 1985, ch. 514, § 10; Laws, 1988, ch. 473, § 8; Laws, 2000, ch. 408, § 7; Laws, 2007, ch. 426, § 7; Laws, 2012, ch. 413, § 2, eff from and after July 1, 2012.

Editor’s Notes —

Laws of 2000, ch. 408, § 17, provides:

“SECTION 17. Section 1 and Sections 3 through 16 of this act shall take effect and be in force from and after July 1, 2001. Section 2 of this act shall take effect and be in force from and after the passage of this act” (approved April 17, 2000).

Amendment Notes —

The 2007 amendment inserted “whether or” following “financial institution” in (2); and added (3).

The 2012 amendment substituted “interest-bearing accounts” for “book entry certificates of deposit” in (3)(a); substituted “interest-bearing account” for “certificate of deposit” in (3)(b); substituted “funds invested in” for “certificates of deposit issued for” in (3)(c); and substituted “interest-bearing accounts are invested” for “certificates of deposit are issued” preceding “the financial institution” in (3)(d).

Cross References —

Chancery clerk, generally, see §9-5-131 et seq.

Investment of surplus funds by counties, see §19-9-29.

Qualification as public funds depository, see §27-105-5.

Public funds guaranty pool, see §27-105-6.

Bids for privilege of keeping county funds, see §27-105-305.

Method of selecting municipal depository, see §27-105-353.

Depositories for county and municipal hospital funds, see §27-105-365.

Application of this section to depositories selected by school boards, see §37-7-333.

Application of this section to the deposit of securities with a library director by a depository, see §39-3-17.

Housing bonds, etc., as security for public funds in depositories, see §43-33-305.

Farm credit securities, see §75-69-3.

Federal Aspects—

Federal Reserve System, see 12 USCS § 221 et seq.

Federal Deposit Insurance Corporation, see 12 USCS § 265 and § 1811 et seq.

Issuance of net worth certificates, see 12 USCS § 1823(i).

OPINIONS OF THE ATTORNEY GENERAL

Holding of qualified securities on behalf of medical center in vaults of one bank to secure deposits of medical center in another bank did not violate statute requiring pledge of such securities where both banks were held by same holding company, assuming that bank holding securities otherwise qualified under statute to hold such pledged securities. Chaffin, July 13, 1993, A.G. Op. #93-0294.

A bank may qualify as a county depository under Section 27-105-305 and this section if it has at least one branch office located within the county and meets all other requirements. James, August 16, 1996, A.G. Op. #96-0503.

The members of the Board of Commissioners of the Delta Correctional Facility Authority may only receive such compensation, including per diem compensation, as is permitted by the Board of Supervisors of Leflore County; no duty is imposed upon the Chencery Clerk of Leflore County to insure that DCFA receives interest upon its funds upon deposit, nor is a duty imposed upon a financial institution to pay interest upon public funds when the governing authorities have not insured that the account containing public funds is interest bearing; and the duty insure that securities are pledged for deposited funds of DCFA is upon the board of supervisors, or the president and clerk of the board of supervisors in case the board is not in session. Abraham, January 23, 1998, A.G. Op. #98-0021.

A bank did not qualify as a financial institution or bank for the purpose of placing in the vaults thereof securities pledged by the county depositories where the bank was a member of the Federal Reserve System, but was not located in the State of Mississippi, was neither a Federal Reserve bank nor a Federal Reserve branch bank, and was not located in a city where there was either a Federal Reserve bank or a Federal Reserve branch bank. Hall, February 5, 1999, A.G. Op. #99-0037.

This section is satisfied when the safekeeping bank for securities pledged by a depository bank is located in a state other than Mississippi, is a member of the Federal Reserve system but is not located in a city where there is a Federal Reserve bank or Federal Reserve branch bank, so long as the securities are actually held by a Federal Reserve bank or Federal Reserve branch bank which issues a safekeeping receipt identifying the pledged securities and the secured depositor (the county) to the depository bank, which then issues a receipt with this same information to the depositor; this scheme gives effect to the legislative intent in that public funds are properly secured in fact, although modern banking practices do not make possible a literal compliance with the ancient, unwieldy statute. Parham, April 2, 1999, A.G. Op. #99-0097.

This section is satisfied when the safekeeping bank for securities pledged by a depository bank is located in a state other than Mississippi, is a member of the Federal Reserve system but is not located in a city where there is a Federal Reserve bank or Federal Reserve branch bank, so long as the securities are actually held by a Federal Reserve bank or Federal Reserve branch bank which issues a safekeeping receipt identifying the pledged securities and the secured depositor (the county) to the depository bank, which then issues a receipt with this same information to the depositor. Hall, April 27, 1999, A.G. Op. #99-0133.

The board of trustees of a county school district may accept from a qualified financial institution as pledged security for school funds placed in such institution, surety bonds of any surety company authorized to do business in Mississippi, provided that such bonds are not rated substandard by any of the appropriate supervisory authorities having jurisdiction over such depository or by any recognized national rating agency engaged in the business of rating bonds; however, the board should be aware that surety bonds are not negotiable instruments which can be sold to recover lost deposits. Dickey, June 18, 1999, A.G. Op. #99-0287.

Where a banking institution was neither insured by the FDIC nor had been the subject of the determination by the State Treasurer of the primary capital to total assets ratio, such banking institution was not a qualified financial institution under subsection (1) and the county board of supervisors could not accept and open a bid from such banking institution. Allen, Feb. 4, 2000, A.G. Op. #2000-0028.

A board of supervisors upon compliance with §§27-105-303,27-105-305 and27-105-315 may select more than one qualified financial institution to serve as a county depository. Younger, Sept. 6, 2002, A.G. Op. #02-0499.

RESEARCH REFERENCES

Am. Jur.

63C Am. Jur. 2d, Public Funds § 8 et seq.

15A Am. Jur. Legal Forms 2d, Public Funds, §§ 211:34-211:38.

CJS.

26A C.J.S., Depositaries §§ 62-90.

JUDICIAL DECISIONS

1. In general.

2. Effect of insolvency of depository.

1. In general.

County board of supervisors is under nondiscretionary, ministerial duty to require bank to furnish securities of kind required by statute before designating it as county depository. Walton v. Colmer, 169 Miss. 182, 147 So. 331, 148 So. 635, 1933 Miss. LEXIS 3 (Miss. 1933).

New bond to qualify bank as depository for same class of county funds as covered by earlier bond and also for different class held not included under indemnity agreement applicable to earlier bond. Maryland Casualty Co. v. Corley's Estate, 162 Miss. 554, 139 So. 390, 1932 Miss. LEXIS 127 (Miss. 1932).

Funds paid by county into depository are neither county nor trust funds, but become funds of the bank. Robertson v. Bank of Batesville, 116 Miss. 501, 77 So. 318, 1917 Miss. LEXIS 335 (Miss. 1917).

Where board of supervisors permitted depository to have greater amount of public funds than the security given permitted such excess became a trust fund under Code 1906 § 3485. Powell v. Board of Sup'rs, 107 Miss. 410, 65 So. 499, 1914 Miss. LEXIS 98 (Miss. 1914).

2. Effect of insolvency of depository.

The sureties of an insolvent bank as a depository of county funds, who have paid the full amount for which they were obligated, are not entitled to the excess of the proceeds of bonds also pledged by the bank as security over the residue of the amount of the county’s deposits covered by the depository securities, as against the claim of the county thereto in respect of deposits not covered by the depository securities, under a statute which provides in effect that all money deposited in a bank by an officer having the custody of public funds is a trust fund for the payment of which a preference is imposed on all the free assets of the bank, as against all general creditors. United States Fidelity & Guaranty Co. v. Sunflower County, 194 Miss. 680, 12 So. 2d 142, 1943 Miss. LEXIS 61 (Miss. 1943).

Recovery may be had on county supervisors’ official bonds for county funds in insolvent bank, selected by them as county depository without requiring it to furnish securities. Walton v. Colmer, 169 Miss. 182, 147 So. 331, 148 So. 635, 1933 Miss. LEXIS 3 (Miss. 1933).

Depository’s surety held not liable for amount due county when bank closed its doors after expiration of bond. Sunflower County v. Bank of Drew, 136 Miss. 191, 101 So. 192, 1924 Miss. LEXIS 111 (Miss. 1924).

§ 27-105-317. Commission of depository.

A county depository must be issued a commission under Section 27-105-11 before receipt of county deposits.

HISTORY: Codes, Hemingway’s 1917, § 4241; 1930, § 4347; 1942, § 9151; Laws, 1912, ch. 194; Laws, 1985, ch. 514, § 22; Laws, 2000, ch. 408, § 8, eff from and after July 1, 2001.

Editor’s Notes —

Laws of 2000, ch. 408, § 17, provides:

“SECTION 17. Section 1 and Sections 3 through 16 of this act shall take effect and be in force from and after July 1, 2001. Section 2 of this act shall take effect and be in force from and after the passage of this act” (approved April 17, 2000).

Cross References —

Commission issued depository, see §27-105-11.

§ 27-105-319. Repealed.

Repealed by Laws of 2000, ch. 408, § 16, effective from and after July 1, 2001.

[Codes, Hemingway’s 1917, § 4242; 1930, § 4348; 1942, § 9152; Laws, 1912, ch. 194; Laws, 1946, ch. 422, § 2; Laws, 1985, ch. 514, § 23; Laws, 2000, ch. 408, § 16, eff from and after July 1, 2001.]

Editor’s Notes —

Laws of 2000, ch. 408, §§ 16 and 17, provides:

“SECTION 16. Section 27-105-319, which provides the form of the commission for a county depository, is repealed.”

“SECTION 17. Section 1 and Sections 3 through 16 of this act shall take effect and be in force from and after July 1, 2001. Section 2 of this act shall take effect and be in force from and after the passage of this act” (approved April 17, 2000).

Former §27-105-319 was entitled “Form of commission.”

§ 27-105-321. Receipts in triplicate to be issued for deposits; disposition of same.

When any payment of county funds shall be made into a county depository in pursuance of this article, the depository shall give the person making such payment triplicate receipts, specifying the accounts on which the payment is made, one of which shall be immediately mailed to the chancery clerk of the county. Any person paying money into the county depositories shall, before paying same, receive a pay warrant from the chancery clerk allowing him to make such deposit, and no county depository shall receive any money unless accompanied by such pay warrant.

HISTORY: Codes, Hemingway’s 1917, § 4243; 1930, § 4349; 1942, § 9153; Laws, 1912, ch. 194.

Cross References —

Issuance of warrants by county auditor, see §19-17-9.

§ 27-105-323. Detailed reports made to supervisors of receipts and disbursements by depositories.

In any county where a county depository or depositories shall qualify as herein provided, every such depository, at the regular January, April, July and October meetings of the board of supervisors, and at such other times as may be required by the board, shall make to the board of supervisors a detailed report of all moneys received by it and of the disbursements thereof, so that said receipts and disbursements shall clearly and distinctly appear; and each depository shall exhibit with its reports the vouchers for the disbursements charged therein, and all such vouchers paid by the county depository shall be marked cancelled by the clerk and shall be filed and preserved by the clerk subject to examination by the state auditing department. Such depository shall also, at the time of making such reports, present a certified statement of the amount then on deposit in the depository, and shall, upon demand of the board of supervisors, bring all moneys belonging to the county to the board of supervisors to be counted; and, if any county depository shall neglect or refuse to make such reports, it shall forfeit the sum of two hundred and fifty dollars ($250.00) to be recovered by suit in the name of the county for its use.

HISTORY: Codes, Hemingway’s 1917, § 4244; 1930, § 4350; 1942, § 9154; Laws, 1912, ch. 194; Laws, 1946, ch. 338, § 1.

Cross References —

Duty of county auditor to keep depository funds ledger, see §19-17-5.

§ 27-105-325. How tax collectors to settle with county treasury.

In making a settlement with the county treasury, the tax collector of each county shall pay the amount due the county to a county depository, according to law and the rules of the board of supervisors. The tax collector, in making deposits, shall receive duplicate receipts for the same and shall mail one to the chancery clerk, and the county depository, upon demand, shall issue its official receipt as required heretofore.

HISTORY: Codes, Hemingway’s 1917, § 4245; 1930, § 4351; 1942, § 9155; Laws, 1912, ch. 194.

Cross References —

Tax collector’s monthly report of state, county and levee taxes collected, see §27-29-11.

Tax collector’s deposit of collections in state depository in settlement with Executive Director of the Department of Finance and Administration, see §27-105-23.

Tax collector’s deposit of funds collected in county depository, see §27-105-337.

§ 27-105-327. Amount to be paid by depositories for privilege of keeping funds; how computed.

The amount to be paid by any and all depositories for the privilege of keeping county funds on deposit, if required to be paid under the provisions of Section 27-105-303, shall be computed on the average daily balance of the public money kept on deposit therewith and there be credited and paid to the county monthly. Each depository shall render, at the beginning of each and every month, to the chancery clerk a statement in duplicate, showing the daily balance of the county money held by it during the month next preceding, and all sums paid to the county for the privilege of keeping said county money shall be credited to the account of the several funds entitled thereto.

HISTORY: Codes, Hemingway’s 1917, § 4246; 1930, § 4352; 1942, § 9156; Laws, 1912, ch. 194; Laws, 1985, ch. 514, § 24, eff from and after October 1, 1985.

RESEARCH REFERENCES

Am. Jur.

63C Am. Jur. 2d, Public Funds §§ 9, 10.

CJS.

26A C.J.S., Depositaries §§ 91-95.

§ 27-105-329. Failure to pay county warrants.

In the event of the failure of any county depository to pay any county warrant lawfully issued on any funds on deposit belonging to the county in the depository, the county is empowered to order the State Treasurer to sell such securities as are placed with the State Treasurer by the depository, or call on the public funds guaranty pool if the depository is a member, or so much of them as may be necessary to cover back into the county treasury the amount of county funds on deposit with the depository, with accrued interest thereon, as provided in Section 27-105-25. In the event of the failure of the county depository to pay any warrant when the depository has placed as security surety bonds, the clerk or holder of the warrant shall notify the president of the board of supervisors and he shall take such immediate action as he may deem best and most expedient for covering back into the Treasury all county money on deposit in the depository, and the board of supervisors is authorized to employ counsel, if necessary, to more speedily enforce the payment. The expenses of the collection, including the counsel fee, shall be charged against the depository, and, in addition thereto, the depository shall be liable for damages at the rate of one percent (1%) per month for any delay in paying over any county funds when lawfully demanded, and the bond of any depository shall be liable for those expenses and damages.

HISTORY: Codes, Hemingway’s 1917, § 4247; 1930, § 4353; 1942, § 9157; Laws, 1912, ch. 194; Laws, 2000, ch. 408, § 9, eff from and after July 1, 2001.

Editor’s Notes —

Laws of 2000, ch. 408, § 17, provides:

“SECTION 17. Section 1 and Sections 3 through 16 of this act shall take effect and be in force from and after July 1, 2001. Section 2 of this act shall take effect and be in force from and after the passage of this act” (approved April 17, 2000).

Cross References —

Public funds guaranty pool, see §27-105-6.

Failure of state depository to pay state treasurer’s checks, see §27-105-25.

Failure to pay treasurer’s check, see §27-105-25.

OPINIONS OF THE ATTORNEY GENERAL

The state is not the guarantor of funds; a public entity’s remedy is to have the State Treasurer sell the securities and/or to employ counsel to enforce payment. Ross, Jr., June 7, 2002, A.G. Op. #02-0262.

RESEARCH REFERENCES

Am. Jur.

63C Am. Jur. 2d, Public Funds §§ 28, 29.

CJS.

26A C.J.S., Depositaries §§ 50-52, 91-109.

JUDICIAL DECISIONS

1. In general.

Statute authorizing county to sell securities placed with it by depository, where depository fails to pay county warrants, does not authorize suit by county on behalf of payees of warrants on which county has been discharged from liability. Chickasaw County v. Love, 169 Miss. 398, 153 So. 156, 1934 Miss. LEXIS 53 (Miss. 1934).

Where negotiable securities held by county securing funds in depository are ample though there are surety bonds in addition, the county board may not, under statute, employ attorneys and charge their fees against the depository. Winston County v. Louisville Home Bank, 164 Miss. 64, 143 So. 884, 1932 Miss. LEXIS 229 (Miss. 1932).

It is the duty of a bank in custody of county funds to refuse to pay warrants which it knows to be fraudulently issued and to resist mandamus to compel it to do so. Cleveland State Bank v. Cotton Exch. Bank, 119 Miss. 868, 81 So. 170, 1919 Miss. LEXIS 28 (Miss. 1919).

Allowance of penalty of 1% per month for delays in paying over funds, and of counsel fees, held not improper. Fidelity & Deposit Co. v. Wilkinson County, 109 Miss. 879, 69 So. 865, 1915 Miss. LEXIS 237 (Miss. 1915).

This 1% is in lieu of all other interest and damages except attorney’s fees. Fidelity & Deposit Co. v. Wilkinson County, 109 Miss. 879, 69 So. 865, 1915 Miss. LEXIS 237 (Miss. 1915).

§ 27-105-331. Acquisition of closed depository securities.

The State Treasurer, on behalf of any county in the State of Mississippi that has acquired bonds or other securities as the result of the closing of the depository or depositories of the county, is authorized and empowered in his discretion to sell, trade, refinance or agree to the refinancing of any or all of those bonds now held or owned by it and by any subdivision or taxing district of the county. The State Treasurer is further authorized and empowered, in his discretion, in refinancing any of those bonds, to agree to a reduction of the principal sum and likewise to agree to a reduction of the interest rate thereon. The State Treasurer is authorized and empowered, in his discretion, to sell any of those bonds at or for the best price obtainable, or to trade those bonds for other bonds, when in the judgment of the State Treasurer the best interests of the county would be advanced thereby, and he is further authorized to handle and negotiate any matured interest coupons on any of those bonds in the same manner as he is authorized in this section to deal with the bonds.

All of the proceeds of the sale, refinancing, trading, or collection of any of those bonds shall be accounted for by the State Treasurer and placed to the credit of the subdivisions or funds of the counties entitled to those proceeds.

HISTORY: Codes, 1942, § 9158; Laws, 1936, ch. 302; Laws, 2000, ch. 408, § 10, eff from and after July 1, 2001.

Editor’s Notes —

Laws of 2000, ch. 408, § 17, provides:

“SECTION 17. Section 1 and Sections 3 through 16 of this act shall take effect and be in force from and after July 1, 2001. Section 2 of this act shall take effect and be in force from and after the passage of this act” (approved April 17, 2000).

§ 27-105-333. Alternative method of selecting depositories.

In any county in this state where no depository or depositories were selected and qualified, as provided by law, on or before the first Monday of January 1932, or in which the depository or depositories are not selected and qualified annually thereafter on or before the first Monday in January, the board of supervisors of the county shall, at the January meeting of the board or any regular meeting or special meeting thereafter called for that purpose, select and designate a depository or depositories into which the tax collector or tax collectors of the county shall deposit all tax collections and other public funds collected after the first Monday in January 1932, when collected, and in which the same shall thereafter be distributed, at the time and in the manner as now required by law, to the several funds or accounts in which the same properly belong, as provided by law herein.

Any depository so selected by the board of supervisors shall be within the State of Mississippi and may hold the deposits at such rate of interest as may be agreed upon with the board of supervisors or, in the discretion of the board of supervisors, without liability for interest unless it is required to be paid under the provisions of Section 27-105-303, but the depository shall secure the deposits by pledging with the State Treasurer such securities in such amounts and upon such conditions as are now required by law of depositories that qualify as such by bidding for them.

HISTORY: Codes, 1942, § 9159; Laws, 1932, ch. 215; Laws, 1985, ch. 514, § 25; Laws, 2000, ch. 408, § 11, eff from and after July 1, 2001.

Editor’s Notes —

Laws of 2000, ch. 408, § 17, provides:

“SECTION 17. Section 1 and Sections 3 through 16 of this act shall take effect and be in force from and after July 1, 2001. Section 2 of this act shall take effect and be in force from and after the passage of this act” (approved April 17, 2000).

RESEARCH REFERENCES

Am. Jur.

63C Am. Jur. 2d, Public Funds §§ 11, 12.

CJS.

26A C.J.S., Depositaries §§ 54-61.

JUDICIAL DECISIONS

1. In general.

Statute requiring selection of special depository for sheriff’s and tax collector’s funds being inapplicable to counties having regular county depository, sheriff depositing public funds in county depository held not liable to state tax collector for loss on depository’s insolvency. Gully v. Sowell, 169 Miss. 611, 151 So. 376, 153 So. 523, 1933 Miss. LEXIS 10 (Miss. 1933).

§ 27-105-335. Designation of depository for county by Commissioner of Banking and Consumer Finance.

In the event no financial institution qualifies as county depository as provided by law prior to the first Monday in January, 1986, or does not qualify on or before said date annually thereafter, and the board of supervisors does not designate a county depository which qualifies hereunder, then the tax collector and the surety or sureties on his official bond may call upon the Commissioner of Banking and Consumer Finance to designate, and the Commissioner of Banking and Consumer Finance shall designate a depository for said county, which shall qualify as hereinabove provided, and which shall act as county depository for said county until a depository is selected for said county and qualified as hereinabove provided.

HISTORY: Codes, 1942, § 9160; Laws, 1932, ch. 215; Laws, 1950, ch. 203, § 1; Laws, 1985, ch. 514, § 26, eff from and after October 1, 1985.

Cross References —

Commissioner of Banking and Consumer Finance generally, see §81-1-57 et seq.

§ 27-105-337. Tax collector to deposit funds.

Upon the selection of any county depository, either upon bids therefor or by designation of the board of supervisors or the Commissioner of Banking and Consumer Finance, and such designated financial institution becoming qualified as required by law, the tax collector of such county or counties shall deposit all funds collected therein and thereafter make a transfer to the several accounts and funds as now required by law of him in making his settlements. Upon so depositing such funds when collected, the tax collector shall thereupon be relieved and discharged from further liability therefor excepting for such amounts as the tax collector may withdraw or cause to be withdrawn from his account or accounts and to which he is not legally entitled.

HISTORY: Codes, 1942, § 9161; Laws, 1932, ch. 215; Laws, 1950, ch. 203, § 2; Laws, 1985, ch. 514, § 27, eff from and after October 1, 1985.

Cross References —

Tax collector’s monthly report of state, county and levee taxes collected, see §27-29-11.

Tax collector’s deposit of collections in state depository, see §27-105-23.

Tax collector’s settlement with county treasury, see §27-105-325.

Commissioner of Banking and Consumer Finance generally, see §81-1-57 et seq.

OPINIONS OF THE ATTORNEY GENERAL

The county tax collector must use the depository/depositories selected by the board of supervisors and is without authority to independently select depositories. Carnathan, June 7, 2002, A.G. Op. #02-0305.

JUDICIAL DECISIONS

1. In general.

Statute providing that collector “shall” deposit tax funds in county depository held mandatory. Gully v. Sowell, 169 Miss. 611, 151 So. 376, 153 So. 523, 1933 Miss. LEXIS 10 (Miss. 1933).

Collector may lawfully deposit tax collections daily in county depository and subsequently transfer collections to proper funds, and as to such deposits, he is protected against liability on depository’s insolvency. Gully v. Sowell, 169 Miss. 611, 151 So. 376, 153 So. 523, 1933 Miss. LEXIS 10 (Miss. 1933).

Statute which, having authorized selection of emergency county depository, relieves collector from liability after depositing tax funds in county depository, held applicable to counties having regular depository as well as counties selecting emergency depository. Gully v. Sowell, 169 Miss. 611, 151 So. 376, 153 So. 523, 1933 Miss. LEXIS 10 (Miss. 1933).

§ 27-105-339. Insufficient depository.

In counties where county depositories have been designated and qualified as provided by law or which shall hereafter be designated and qualified as provided by law but not for an amount sufficient to cover all county funds belonging to such counties, the provisions of Sections 27-105-333 and 27-105-335 shall be applied to secure depositories for such excess funds in the same manner and under the same conditions as apply to counties where no depositories exist.

HISTORY: Codes, 1942, § 9162; Laws, 1932, ch. 215.

§ 27-105-341. Sections 27-105-333 through 27-105-339 cumulative.

Sections 27-105-333 through 27-105-339 shall not be held to modify or repeal any existing law relative to county depositories and the deposit of county funds, but are expressly intended to extend the existing laws of the state and provide additional methods of selecting county depositories.

HISTORY: Codes, 1942, § 9164; Laws, 1932, ch. 215.

§ 27-105-343. Chancery clerks to perform duties of county treasurers.

From and after the passage of this section, all the duties except the duty of receiving and disbursing money that were imposed by law on county treasurers shall be required to be done by chancery clerks, and they shall be the custodians of all the books, records, papers, and vouchers heretofore belonging to county treasurers, and shall be custodians of all the promissory notes, bonds, and other like property belonging to or deposited with the county, and said clerks shall in all respects be liable on their official bonds for the proper care of the same.

The duty of receipting for and disbursing all monies heretofore deposited with county treasurers shall be done and performed by the designated county and drainage district depositories appointed in the manner provided by law; and any person or corporation required to pay money into a county treasury shall hereafter pay the same to a properly designated depository and such depository shall issue receipts therefor in duplicate, one of which shall be filed with the chancery clerk and the other retained by the person or corporation making such payment, and such payment when made to a designated depository shall discharge the person or corporation making such payment from any further liability therefor.

In the event there shall be no designated depository for any money required to be paid into a county treasury, such payment shall be made to the tax collector who shall receipt for same in duplicate as required in the preceding paragraph and shall pay the same over to a legally appointed depository within ten (10) days after one is qualified to receive the same. The tax collector shall be the custodian of all money belonging to a county or any subdivision thereof until there be appointed a depository for any such funds and the said tax collectors shall be liable on their official bond for the proper accounting and payment of any funds so paid to them.

Boards of supervisors shall allow chancery clerks for their compensation for performance of the duties required of them by this section the sum of Two Thousand Five Hundred Dollars ($2,500.00) per annum.

Nothing in this section shall preclude drainage districts from selecting their treasurer or depository as now provided by law.

HISTORY: Codes, 1942, § 9165; Laws, 1932, ch. 207; Laws, 1968, ch. 361, § 14; Laws, 1981, ch. 497, § 3; Laws, 2004, ch. 505, § 12, eff August 19, 2004 (the date the United States Attorney General interposed no objection under Section 5 of the Voting Rights Act of 1965, to the amendment of this section.).

Editor’s Notes —

On August 19, 2004, the United States Attorney General interposed no objection under Section 5 of the Voting Rights Act of 1965, to the amendment of this section by Laws of 2004, ch. 505, § 12.

Amendment Notes —

The 2004 amendment substituted “Two Thousand Five Hundred Dollars ($2,500.00)” for “one thousand dollars ($1,000.00)” in the next-to-last paragraph.

Cross References —

Constitutional provision for selection of person to assume duties of county treasurer, see Miss. Const Art. 5, § 135.

False entries or alterations of entries in books of public office as criminal offense, see §97-21-1.

§ 27-105-345. Traffic in public funds prohibited; penalty therefor.

The making of profit, directly or indirectly, by the county treasurer, tax collector, treasurer of any board of trustees, or any officer whatever, out of any money belonging to a county, the custody of which the county treasurer or other officer is charged with, by loaning or otherwise using it, or depositing the same in any manner contrary to law, or a removal by any such officer or by his consent of such moneys, or a part thereof, and placing it elsewhere than as provided by law, shall constitute a felony, and, on conviction thereof, shall subject such officer to imprisonment in the state penitentiary for a term not exceeding two (2) years or a fine not exceeding five thousand dollars ($5,000.00), or to both such fine and imprisonment, and the officer offending shall be liable on his official bond for all profits realized for such unlawful use of such funds.

HISTORY: Codes, Hemingway’s 1917, § 4248; 1930, § 4354; 1942, § 9166; Laws, 1912, ch. 194.

Cross References —

Trafficking in state funds, see §27-105-27.

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any felony violation, see §99-19-73.

RESEARCH REFERENCES

Am. Jur.

63C Am. Jur. 2d, Public Funds § 3.

CJS.

26A C.J.S., Depositaries § 53.

§ 27-105-347. Penalty.

If any officer, treasurer, sheriff, tax collector, member of the board of supervisors, or other person charged with the enforcement of this article, shall at any time fail or refuse to perform any act required of him by this article, he shall be guilty of a misdemeanor, and, upon conviction thereof, shall be sentenced to pay a fine of not more than five thousand dollars ($5,000.00).

HISTORY: Codes, Hemingway’s 1917, § 4249; 1930, § 4355; 1942, § 9167; Laws, 1912, ch. 194.

Cross References —

Penalty for public officer’s refusal or failure to perform duty as to state funds, see §27-105-29.

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

§ 27-105-349. County withdrawal of bonds pledged or filed as security.

The State Treasurer is authorized and empowered to allow county depositories of county funds or county district funds of every kind and character to withdraw any bonds pledged or filed or deposited as security for those deposits:

When in the opinion of the State Treasurer the deposits become reduced to such an extent as to justify the withdrawal;

Or to withdraw any such bonds or corporate surety bonds, and substitute in lieu thereof other bonds or corporate surety bonds, as the case may be.

All such bonds shall be such as are authorized by law to be pledged or filed as security for those deposits, or if a corporate surety bond, it must be made by a surety company authorized to do business in this state; and in addition, all such deposits shall be fully secured and covered as required by Section 27-105-5.

HISTORY: Codes, 1930, § 4356; 1942, § 9168; Laws, 1922, ch. 284; Laws, 1956, ch. 206; Laws, 1995, ch. 567, § 3; Laws, 2000, ch. 408, § 12, eff from and after July 1, 2001.

Editor’s Notes —

Laws of 2000, ch. 408, § 17, provides:

“SECTION 17. Section 1 and Sections 3 through 16 of this act shall take effect and be in force from and after July 1, 2001. Section 2 of this act shall take effect and be in force from and after the passage of this act” (approved April 17, 2000).

Cross References —

Qualification as public funds depository, see §27-105-5.

Withdrawal of securities by state depositories, see §27-105-35.

Withdrawal of bonds of municipal depositories, see §27-105-359.

OPINIONS OF THE ATTORNEY GENERAL

Under this section and Section 27-105-359 depositors of county or municipal funds may, through use of a written collateral security agreement, authorize depositories to substitute securities eligible to be pledged under Mississippi statutes of the same or greater amount or value as those removed, without the necessity of board approval for each substitution, provided that the agreement requires the depository to pledge securities of the types and amounts or values as required by Mississippi statutes. Neely, June 22, 1995, A.G. Op. #95-0280.

The members of the Board of Commissioners of the Delta Correctional Facility Authority may only receive such compensation, including per diem compensation, as is permitted by the Board of Supervisors of Leflore County; no duty is imposed upon the Chencery Clerk of Leflore County to insure that DCFA receives interest upon its funds upon deposit, nor is a duty imposed upon a financial institution to pay interest upon public funds when the governing authorities have not insured that the account containing public funds is interest bearing; and the duty insure that securities are pledged for deposited funds of DCFA is upon the board of supervisors, or the president and clerk of the board of supervisors in case the board is not in session. Abraham, January 23, 1998, A.G. Op. #98-0021.

RESEARCH REFERENCES

Am. Jur.

63C Am. Jur. 2d, Public Funds § 14.

§ 27-105-351. Drainage district funds; how dealt with.

All funds coming into the county treasury belonging to any drainage district shall be deposited in the county depositories under the same conditions as county funds are deposited, to be drawn by the proper parties and in the manner provided by law. All tax collectors may pay drainage taxes into such depositories in the same manner as county funds are paid in, and shall be subject to the same protection provided herein for the protection of county funds.

HISTORY: Codes, Hemingway’s 1917, § 4250; 1930, § 4357; 1942, § 9169; Laws, 1912, ch. 194.

Cross References —

Deposit of county funds in county depositories, see §§27-105-321 to27-105-325.

JUDICIAL DECISIONS

1. In general.

Drainage district, although having received periodical statements of bank account between time of wrongful payment from its account and closing of bank, held not estopped to recover money erroneously paid, where bank was not prejudiced. Bridge Creek Drainage Dist. v. Webster, 168 Miss. 115, 150 So. 915, 1933 Miss. LEXIS 199 (Miss. 1933).

Swamp land district funds are not county funds nor drainage district funds, and the state revenue agent has no right as against the sheriff to possession thereof. Robertson v. People's Bank & Trust Co., 118 Miss. 650, 79 So. 827, 1918 Miss. LEXIS 114 (Miss. 1918).

§ 27-105-353. Method of selecting municipal depositories.

The board of mayor and aldermen or other municipal authorities of each and every city, town or village in the state are required to select a depository in the manner provided by law for the selection of county depositories. Before being selected, a depository must be certified by the State Treasurer as meeting the capital ratio requirement specified in Section 27-105-5 or 27-105-6. An institution shall not be a qualified depository and shall not receive any municipal funds unless its ratio has been certified annually by the State Treasurer as meeting the prescribed requirement. Notwithstanding the foregoing, any financial institution whether or not meeting the prescribed ratio requirement whose accounts are insured by the Federal Deposit Insurance Corporation or any successors to that insurance corporation may receive municipal funds in an amount not exceeding the amount that is insured by that insurance corporation and may qualify as a municipal depository to the extent of that insurance as prescribed in Section 27-105-315.

HISTORY: Codes, Hemingway’s 1917, § 4251; 1930, § 4358; 1942, § 9170; Laws, 1914, ch. 253; Laws, 1988, ch. 473, § 9; Laws, 2000, ch. 408, § 17; Laws, 2007, ch. 426, § 8, eff from and after passage (approved Mar. 22, 2007.).

Editor’s Notes —

Laws of 2000, ch. 408, § 17, provides:

“SECTION 17. Section 1 and Sections 3 through 16 of this act shall take effect and be in force from and after July 1, 2001. Section 2 of this act shall take effect and be in force from and after the passage of this act” (approved April 17, 2000).

Amendment Notes —

The 2007 amendment, in the last sentence, inserted “whether or” following “financial institution” and added “as prescribed in Section 27-105-315.”

Cross References —

Duties of depository or treasurer of municipality, see §21-39-19.

Qualification as public funds depository, see §27-105-5.

Public funds guaranty pool, see §27-105-6.

Selection of county depositories, see §§27-105-303 to27-105-313,27-105-333 to27-105-341.

Depositories for county and municipal hospital funds, see §27-105-365.

Federal Aspects—

Federal Deposit Insurance Corporation, see 12 USCS § 1811 et seq.

OPINIONS OF THE ATTORNEY GENERAL

This section provides that municipalities are required to select depository in manner provided by law for selection of county depositories. McPhearson, Feb. 18, 1993, A.G. Op. #93-0013.

RESEARCH REFERENCES

Am. Jur.

63C Am. Jur. 2d, Public Funds §§ 11, 12.

15A Am. Jur. Legal Forms 2d, Public Funds, §§ 211:13-211:17.

CJS.

26A C.J.S., Depositaries §§ 54-61.

JUDICIAL DECISIONS

1. In general.

Mayor and board of aldermen in selecting municipal depository are vested with discretionary powers which are not subject to judicial review by mandamus. Pearl River County Bank v. Picayune, 126 Miss. 473, 89 So. 9, 1921 Miss. LEXIS 53 (Miss. 1921).

Bank did not become legal depository by furnishing a personal bond in lieu of a bond of a surety company and money deposited therein by a municipality became under Code 1906, § 3485 trust funds. Bank of Commerce v. Gulfport, 117 Miss. 591, 78 So. 519, 1918 Miss. LEXIS 201 (Miss. 1918).

City having right to proceed under Code 1906, § 3485 sureties were not necessary parties to the suit. Bank of Commerce v. Gulfport, 117 Miss. 591, 78 So. 519, 1918 Miss. LEXIS 201 (Miss. 1918).

§ 27-105-355. Security on bond.

Each depository shall enter into bond, or deposit securities with the State Treasurer as required of county depositories; the bond or security to be approved by the State Treasurer.

HISTORY: Codes, Hemingway’s 1917, § 4252; 1930, § 4359; 1942, § 9171; Laws, 1914, ch. 253; Laws, 2000, ch. 408, § 14, eff from and after July 14, 2001.

Editor’s Notes —

Laws of 2000, ch. 408, § 17, provides:

“SECTION 17. Section 1 and Sections 3 through 16 of this act shall take effect and be in force from and after July 1, 2001. Section 2 of this act shall take effect and be in force from and after the passage of this act” (approved April 17, 2000).

Cross References —

Bonds and securities required of county depositories, see §27-105-315.

OPINIONS OF THE ATTORNEY GENERAL

Municipal depositories are required to post security in amount at least equal to 105% of the maximum sum to be placed on deposit in such institution at any one time exclusive of amounts that are federally insured. Horne, Oct. 30, 1991, A.G. Op. #91-0796.

RESEARCH REFERENCES

Am. Jur.

63C Am. Jur. 2d, Public Funds § 13 et seq.

15A Am. Jur. Legal Forms 2d, Public Funds, §§ 211:34-211:38.

CJS.

26A C.J.S., Depositaries §§ 62-90.

JUDICIAL DECISIONS

1. In general.

State banking department making payments to city after failure of municipal depository held subrogated to rights of city against depository bond and sureties. Perkins v. State, 130 Miss. 512, 94 So. 460, 1922 Miss. LEXIS 229 (Miss. 1922).

Sureties on depository’s bond not liable on its failure to pay deposit subsequent to period for which it was appointed depository; on depository’s failure to pay city deposits on demand, the sureties become liable therefor. Perkins v. State, 130 Miss. 512, 94 So. 460, 1922 Miss. LEXIS 229 (Miss. 1922).

Sureties on municipal depository’s bond held estopped to claim want of consideration, because bond unauthorized by law. Perkins v. State, 130 Miss. 512, 94 So. 460, 1922 Miss. LEXIS 229 (Miss. 1922).

§ 27-105-357. Duties of depository; penalty for making profit or removing funds.

The duties of a depository are hereby made the same in respect to the municipal fund as the duties imposed upon county depositories or in respect to county funds. The penalties for making profit on or removing municipal funds are hereby made the same as those provided by law against making profit on or removing county funds.

HISTORY: Codes, Hemingway’s 1917, § 4253; 1930, § 4360; 1942, § 9172; Laws, 1914, ch. 253.

Cross References —

Trafficking in county funds, see §27-105-345.

RESEARCH REFERENCES

Am. Jur.

63C Am. Jur. 2d, Public Funds § 3.

CJS.

26A C.J.S., Depositaries § 53.

§ 27-105-359. Municipal withdrawal of bonds pledged or filed as security.

The State Treasurer is authorized and empowered to allow municipal depositories of municipal funds of every kind and character to withdraw any bonds, including corporate surety bonds, pledged or filed or deposited as security for those deposits:

When in the opinion of the State Treasurer the deposits become reduced to such an extent as to justify the withdrawal;

Or to withdraw any such bonds or corporate surety bonds, and substitute in lieu thereof other bonds or corporate surety bonds, as the case may be.

All such bonds shall be such as are authorized by law to be pledged or filed as security for those deposits, or if a corporate surety bond, it must be made by a surety company authorized to do business in this state; and in addition, all such deposits shall be fully secured and covered as required by Section 27-105-5.

HISTORY: Codes, 1942, § 9173; Laws, 1932, ch. 236; Laws, 1995, ch. 567, § 4; Laws, 2000, ch. 408, § 15, eff from and after July 17, 2001.

Editor’s Notes —

Laws of 2000, ch. 408, § 17, provides:

“SECTION 17. Section 1 and Sections 3 through 16 of this act shall take effect and be in force from and after July 1, 2001. Section 2 of this act shall take effect and be in force from and after the passage of this act” (approved April 17, 2000).

Cross References —

Qualification as public funds depository, see §27-105-5.

Withdrawal of bonds from county depositories, see §27-105-349.

OPINIONS OF THE ATTORNEY GENERAL

Under Section 27-105-349 and this section depositors of county or municipal funds may, through use of a written collateral security agreement, authorize depositories to substitute securities eligible to be pledged under Mississippi statutes of the same or greater amount or value as those removed, without the necessity of board approval for each substitution, provided that the agreement requires the depository to pledge securities of the types and amounts or values as required by Mississippi statutes. Neely, June 22, 1995, A.G. Op. #95-0280.

RESEARCH REFERENCES

Am. Jur.

63C Am. Jur. 2d, Public Funds § 14.

§ 27-105-361. Banks failing to qualify, treasurer to be selected or depository designated.

In the event of failure on the part of any bank in such municipality to qualify as a depository, the board of mayor and aldermen or other like governing authority of such city, town or village, hereinafter called the governing authority, may select a treasurer who shall safely keep and disburse the funds of such town, city or village according to law, and make bond for that purpose as now provided by law for such treasurers. The governing authority at any regular or special meeting may select and designate a depository or depositories into which the tax collector or collectors and auditor or auditors of said city, town or village shall deposit all tax collections and public funds, when collected and/or received, and in which the same shall thereafter be distributed, at the time or in the manner, as required by law to the several funds or accounts as now provided by law. Any depository so selected by the governing authority shall be within the State of Mississippi, and may hold such deposit or deposits at such rate of interest as may be agreed upon by the governing authority or in the discretion of the governing authority without liability for interest; but such depositories shall secure the same by pledging with the governing authority such security, in such amounts and upon such conditions as is now required by law of depositories which qualify as such by bidding therefor.

HISTORY: Codes, Hemingway’s 1917, § 4254; 1930, § 4361; 1942, § 9174; Laws, 1914, ch. 253; Laws, 1932, ch. 225.

RESEARCH REFERENCES

Am. Jur.

63C Am. Jur. 2d, Public Funds §§ 11, 12.

CJS.

26A C.J.S., Depositaries §§ 54-61.

§ 27-105-363. Term of office of depository.

The term of office of a municipal depository shall be two (2) years.

HISTORY: Codes, Hemingway’s 1917, § 4255; 1930, § 4362; 1942, § 9175; Laws, 1914, ch. 253.

OPINIONS OF THE ATTORNEY GENERAL

Miss. Code Section 27-105-363 provides that term of office of municipal depository shall be two years. McPhearson, Feb. 18, 1993, A.G. Op. #93-0013.

§ 27-105-365. Depository for county and municipal hospital funds; investments.

  1. The commissioners or board of trustees of any hospital owned and operated separately or jointly by one or more counties, cities, towns, supervisors districts, or election districts or combinations thereof, including hospitals established under the authority of Sections 41-13-1 through 41-13-9, as now or hereafter amended, are hereby authorized and empowered to deposit the funds of such hospital in or through one or more financial institutions whose accounts are insured by the Federal Deposit Insurance Corporation, selected by the board of trustees in the same manner as county depositories are selected by boards of supervisors pursuant to Section 27-105-305, located in its county or counties, except as otherwise provided in the following paragraphs.

    At the regular December meeting of the board of trustees in 1995, or at any regular December meeting of the board thereafter, the board may, in its discretion, give notice by publication to all financial institutions in its county or counties whose accounts are insured by the Federal Deposit Insurance Corporation, that bids will be received from financial institutions at the following January meeting, or some subsequent meeting, for the privilege of keeping the hospital funds or any part thereof for a period of three (3) years, subject to earlier termination as authorized in this subsection. Such bids shall be submitted and accepted in the same manner as provided in Section 27-105-305. After the board has selected a depository or depositories as provided in this subsection, the board may, at any regular December meeting during the three-year period, give notice to and receive bids from financial institutions in the manner provided in this subsection, for the privilege of keeping the hospital funds or any part thereof for a period of three (3) years, subject to earlier termination as authorized in this subsection; and after receiving such bids, the board may reject all bids and elect to keep the funds in the current depository or depositories for the remainder of the three-year period under the terms originally agreed to with the depository or depositories, or if the board determines it to be in the best interests of the hospital, it may terminate the agreement with the current depository or depositories and select a new depository or depositories or the same depository or depositories from the bids received, choosing the bid or bids proposing the best terms for the hospital.

    Such hospital funds, when so deposited, shall have the same security and protection as required for county funds in Section 27-105-315. When more than one (1) depository of whatever type is authorized, the commissioners or board of trustees may select one or more of such depositories and may apportion such deposits, at their or its discretion, if more than one (1) depository is selected. If there is no financial institution located within such county or counties, the commissioners or board of trustees of such hospital may select, in their or its discretion, a depository located outside of such county or counties.

    The commissioners or boards of trustees of such community hospitals shall deposit the funds of such hospital into the depository selected under this section on the day when they are received or collected, or on the next business day thereafter.

  2. The commissioners or board of trustees of any such hospital may, in their or its discretion, maintain one or more special funds for the purpose of making necessary repairs, necessary purchases of equipment, meeting operational and maintenance expenses, allowing for depreciation, providing contingent funds for emergencies, funding hospital improvements, or providing for other special needs, and may deposit any part of such special fund in accordance with the provisions contained in subsection (1) for the deposit of other funds of such hospital. Said commissioners or board of trustees may also invest any part of such special fund, any funds derived from the sale of bonds, or any other funds in excess of the sums which will be required to meet the current needs and demands of no more than seven (7) business days in the following:
    1. In any bonds or other direct obligations of the United States of America or the State of Mississippi, or of any county, school district or municipality of this state, which such county, school district or municipal bonds have been approved by a reputable bond attorney or have been validated by decree of the chancery court;
    2. In obligations issued or guaranteed in full as to principal and interest by the United States of America which are subject to a repurchase agreement with a financial institution certified as a qualified depository;
    3. In any United States government agency, United States government instrumentality, or United States government sponsored enterprise obligations, the principal and interest of which are fully guaranteed by the government of the United States, such as the Government National Mortgage Association; or any United States government agency, United States government instrumentality, or United States government sponsored enterprise obligations, the principal and interest of which are guaranteed by any United States government agency, United States government instrumentality, or United States government sponsored enterprise. However, at no time shall the funds invested in United States government agency, United States government instrumentality, or United States government sponsored enterprise obligations enumerated in the preceding sentence exceed fifty percent (50%) of all monies invested with maturities of thirty (30) days or longer. The limitation set forth in the preceding sentence shall be applicable only at the time of purchase and shall not require the liquidation of any investment at any time;
    4. In an account or accounts in or through one or more financial institutions located in this state, and such funds when so invested shall have the same security and protection as required in Section 27-105-315;
    5. In an insured account or accounts in or through one or more financial institutions in this state whose accounts are insured by the Federal Deposit Insurance Corporation; provided that the amount in any single account shall not exceed the amount which at any one time is insured by the Federal Deposit Insurance Corporation;
    6. In any open-end or closed-end management-type investment company or investment trust registered under the provisions of 15 USCS Section 80(a)-1 et seq., provided that the portfolio of such investment company or investment trust is limited to direct obligations issued by the United States of America, United States government agencies, United States government instrumentalities or United States government sponsored enterprises, and to repurchase agreements fully collateralized by direct obligations of the United States of America, United States government agencies, United States government instrumentalities or United States government sponsored enterprises, and the investment company or investment trust takes delivery of such collateral for the repurchase agreement, either directly or through an authorized custodian. The total dollar amount of funds invested in all open-end and closed-end management-type investment companies and investment trusts at any one time shall not exceed twenty percent (20%) of the total dollar amount of funds invested under this subsection. The limitation set forth in the preceding sentence shall be applicable only at the time of purchase and shall not require the liquidation of any investment at any time;
    7. In a trust fund consisting of pooled or commingled funds of other hospitals, provided that:
      1. The portfolio of such trust fund may include investments in commercial paper and bankers acceptances or other short-term obligations issued by banks having one (1) of the two (2) highest short-term rating categories of either Standard Poor’s Corporation or Moody’s Investors Service, or corporate notes and bonds having one (1) of the three (3) highest long-term rating categories of either Standard Poor’s Corporation or Moody’s Investors Service, or in any open-ended or closed-ended management-type investment company or investment trust registered under the provisions of 15 USCS Section 80(a)-1 et seq., that would contain the aforementioned securities;
      2. The portfolio of such trust fund is otherwise limited to investments authorized under this section; provided, however, that such investments shall not be subject to the percentage limitations set forth in subsection (2)(c) or subsection (2)(f) of this section;
      3. Such trust is managed by an entity with trust powers or by an investment adviser registered with the Securities and Exchange Commission and retained as an investment manager by the commissioners or the board of trustees, as the case may be; and
      4. Any investment manager approved by the commissioners or the board of trustees, as the case may be, shall invest such commingled funds as a fiduciary.

      In addition, the commissioners or the board of trustees, in their or its discretion, may invest such funds as permitted by Section 19-9-29, 21-33-323, 27-105-33 or 37-59-43, as the same may be amended from time to time.

      In any event, the bonds or obligations described in paragraph (a), (b) or (c) of this subsection (2) in which such funds are invested shall mature or be redeemable prior to the time the funds so invested will be needed for expenditures. When bonds or other obligations have been so purchased, the same may be sold or surrendered for redemption at any time by order or resolution of the commissioners or board of trustees of any such hospital, and the president or vice president, when authorized by such order or resolution, shall have the power and authority to execute all instruments and take such other action as may be necessary to effectuate the sale or redemption thereof.

      When any such special fund is maintained for a purpose that requires contract letting or other action by the governing authority or authorities of the counties, cities, towns, supervisors districts or election districts, separately or jointly owning and operating such hospital, the commissioners or board of trustees of the hospital may transfer the whole or any part of any such special fund to the governing authority or authorities aforesaid on condition that the same be used for such purpose or returned to the transferring commissioners or board of trustees within the time designated in the conditions.

  3. All funds which shall be derived from any tax levied for the support and maintenance of any such hospital, and all other funds which may be made available for the support and maintenance of any such hospital by the state or any county or municipality, and all fees and other monies which may be collected or received by or for such hospital shall be placed in a special fund to the credit of such hospital within sixty (60) days after collection, and all such funds shall be expended and paid out upon the allowance of the board of trustees or commissioners of the hospital, as the case may be, and disbursed by checks signed by such person, officer or officers, as may be designated by such board of trustees or commissioners. Any officer or person who shall be designated by such board of trustees or commissioners to execute such checks shall furnish to such board of trustees or commissioners a good and sufficient surety bond in such amount as such board of trustees may fix, conditioned upon the faithful discharge of his duties, and the premium on such bond shall be paid from the funds available for the support and maintenance of such hospital. No funds shall be disbursed by any such hospital until the board of trustees or the commissioners thereof shall have adopted an annual budget and submitted same to the respective governing authority or authorities of the counties, cities, towns, supervisors districts, or election districts, separately or jointly owning and operating such hospital, and until such budget shall have been approved by the governing authority or authorities, as the case may be, which approval shall be evidenced by a proper order recorded upon the minutes of each such authority. The accounts and records of any such hospital shall be audited by the State Department of Audit at the same time and in the same manner as the accounts and financial records of the county are audited, and for such purpose shall be considered in all respects as county accounts and records; however, this provision with regard to such audits shall be applicable only to hospitals owned wholly or in part by a county.
  4. The provisions of this section shall not apply to hospitals owned jointly by a city and county and operated by lease agreement or contract with a nonprofit hospital corporation.

HISTORY: Codes, 1942, § 9175.5; Laws, 1950, ch. 518, §§ 1-3; Laws, 1954, ch. 289, § 2; Laws, 1958, ch. 361; Laws, 1962, ch. 416; Laws, 1968, ch. 452, § 1; Laws, 1975, ch. 313; Laws, 1985, ch. 514, § 11; Laws, 1995, ch. 567, § 5; Laws, 1998, ch. 309, § 1; Laws, 1999, ch. 547, § 1; Laws, 2000, ch. 399, § 1; Laws, 2003, ch. 388, § 1; Laws, 2007, ch. 426, § 4, eff from and after passage (approved Mar. 22, 2007.).

Editor’s Notes —

Sections41-13-1 through41-13-9, referred to in (1), were repealed by Laws of 1982, ch. 395, § 6, effective from and after July 1, 1982. For present provisions, see §41-13-10 et seq.

Amendment Notes —

The 2003 amendment rewrote (2)(g)(i) to revise the types of investments allowed for commingled funds of community hospitals.

The 2007 amendment inserted “or through” following “funds of such hospital in” in the first sentence of (1); in (2), inserted “any” preceding “United States government agency” twice in (c), and inserted “or through” preceding “one or more” in (d) and (e); and made a minor stylistic change.

Cross References —

Authority of board of trustees of community hospital to deposit and invest funds in accordance with this section, see §41-13-35.

Funds of community hospitals, see §41-13-47.

Federal Aspects—

Federal Deposit Insurance Corporation, see 12 USCS § 265 and § 1811 et seq.

Federal Savings and Loan Insurance Corporation, see 12 USCS § 1724 et seq.

Regulation of investment companies, see 15 USCS § 80a-1 et seq.

§ 27-105-367. Surplus funds; transfer to other funds; procedures; petition and election as to certain transfers; retirement of bonds and interest.

  1. The board of supervisors and municipal governing authorities, by order spread on their minutes, may transfer any balance remaining in a special fund in the treasury of the county or municipality, as the case may be, to the general fund to be used for general purposes for the succeeding fiscal year if the purpose for which the special fund was created has been fully carried out. Taxes imposed for the succeeding fiscal year for county or municipal general purposes shall be reduced by the amount of such balance transferred from the special fund to the general fund.
    1. When there is any surplus monies less than Two Thousand Five Hundred Dollars ($2,500.00) in any special fund in the treasury of any county, road district, school district or other taxing district, or any municipality, and the board of supervisors, acting for the county or any road district, school district or other taxing district thereof, or the governing authorities of the municipality, as the case may be, shall desire to transfer all or part of the surplus monies in the special fund to some other fund of said county, road district, school district or other taxing district, or said municipality, as the case may be, such board of supervisors or the governing authorities of the municipality, as the case may be, shall cause an order to be entered on their minutes declaring their intention so to do, which said order shall show the name of the special fund, the amount of surplus monies to be transferred, and the name of the fund to which it is to be transferred, and same shall be transferred accordingly.
    2. Whenever the surplus monies in any special fund shall be Two Thousand Five Hundred Dollars ($2,500.00) or more, the board of supervisors or the governing authorities of the municipality, as the case may be, desiring to transfer such surplus monies, shall cause notice of same to be published in some newspaper published in the county, district or municipality, as the case may be, for three (3) consecutive weeks or, if there be no newspaper so published, then in some newspaper having a general circulation in the county, district or municipality. Thereafter, the monies shall be transferred as stated in the order not less than thirty (30) days after the first publication in a newspaper as above stated, unless within said thirty (30) days, a petition against the proposed transfer, signed by twenty percent (20%) or fifteen hundred (1500), whichever is less, of the qualified electors residing in the county, district or municipality, as the case may be, shall be filed with the governing body. In the event such petition is filed, an election on the question of such transfer shall be called and held as herein provided. Notice of the election and manner of conducting it shall be the same as other elections conducted within counties or municipalities, as the case may be. The ballot shall have printed thereon the amount of surplus monies sought to be transferred, the purpose for which such monies were authorized to be used and a statement that a surplus exists in such fund, and the purpose for which such monies are sought to be used pursuant to their transfer. If a majority of the qualified electors voting in the election vote in favor of the transfer of surplus monies, then such monies shall be transferred. If a majority of the qualified electors voting in the election do not vote in favor of such transfer of surplus monies, then such monies shall not be transferred. Provided, however, that if the question of transferring the balance remaining in a special fund, the purpose for which such fund was created having been fully carried out, fails at an election held on same, then such monies shall be invested as authorized by law and shall be calculated in the budget for the county or municipality, as the case may be, to be used for general purposes for the succeeding fiscal year. Taxes imposed for the succeeding fiscal year for county or municipal general purposes shall be reduced by the amount of such monies in such special fund.
    1. When the balance remaining in any fund as set forth in subsections (1) and (2) represents a part of the proceeds of bonds sold for such county, district or municipality, and any part of said bonds or interest thereon remains unpaid, then such balance shall be transferred to the bond and interest fund to retire said bonds and interest due thereon, regardless of the amount thereof, without the necessity of publishing the order transferring same.
    2. Surplus monies in a bond and interest fund shall not be transferred unless there remains to the credit of such fund a sufficient balance to fully retire such bonds and interest thereon, including all redeemable bond coupons and the tax levy required to be made to pay principal of and interest on such bonds as they become due has been discontinued by the governing authorities of the county or municipality, as the case may be. Surplus monies in a bond and interest fund may be transferred to the general fund in accordance with subsection (1) of this section or to other funds in accordance with subsection (2)(b) of this section, regardless of the amount of the balance to be transferred.

HISTORY: Codes, 1942, § 9176; Laws, 1932, ch. 191; Laws, 1950, ch. 232; Laws, 1983, ch. 386, § 1, ch. 535, § 1; Laws, 1988, ch. 337, eff from and after passage (approved April 15, 1988).

Cross References —

Deposit in special fund of proceeds of notes or certificates issued by board of trustees of school district in county system, see §37-59-113.

OPINIONS OF THE ATTORNEY GENERAL

Board of supervisors is authorized to transfer surplus funds from interest and sinking fund to road district fund, as long as enough money is left in interest and sinking fund to pay off outstanding balance of bonds and interest as they become due, and as long as tax levy creating surplus funds is discontinued. Downs, June 13, 1991, A.G. Op. #91-0419.

Proceeds from sale of community hospital must be used to pay any debts or other liabilities of hospital having accrued to it during board’s ownership period; once this purpose is accomplished, board may commence “surplus” fund transfer procedure. Brooks, Oct. 9, 1992, A.G. Op. #92-0726.

If purposes for which funds are no longer relevant as consequence of dissolution of emergency communications district, surplus funds must be transferred in manner set out in Miss. Code Section 27-105-367. Downs, Apr. 28, 1993, A.G. Op. #93-0217.

If resolution authorizing issuance of industrial bonds and expenditure of bond proceeds is sufficiently worded to permit expenditure of funds for specific bond purposes, as well as for related purposes, and county owned building falls within such related purposes, county could expend surplus monies directly from industrial bond fund for repair of building; otherwise, funds must be transferred to bond and interest sinking account as required by Section 19-9-23 provided board finds that purposes for which bonds were issued have been completed. Leggett, August 2, 1993, A.G. Op. #93-0529.

Where tax millage was imposed for purpose of borrowing certain sum of money for construction of particular structures and that money was never borrowed, accumulated millage funds were no longer needed for special purpose they were intended and levy was removed, Section 27-105-367(1) would permit accumulated funds to be transferred into general fund to be used for general purposes; if accumulated millage is transferred into fund other than general fund, notice and publication requirements of Section 27-105-367(2)(b) must be followed. Holland, Feb. 16, 1994, A.G. Op. #93-0778.

When a Metro Convention and Visitors Bureau expires by operation of law, any remaining surplus funds should be transferred back to the city for disposition under the statute. Horhn, April 17, 1998, A.G. Op. #98-0204.

Proceeds derived from the sale of industrial property are, after the payment of any outstanding obligations, surplus funds and may be transferred to the general county fund pursuant to Section 27-105-367. Carroll, Apr. 4, 2003, A.G. Op. 03-0121.

There is no authority to declare funds realized from a lawsuit settlement or court verdict as special funds. Accordingly, it would be impermissible to designate such funds as special funds, declare them surplus and use the funds for road and bridge purposes. Hemphill, Oct. 29, 2004, A.G. Op. 04-0498.

RESEARCH REFERENCES

ALR.

Application of requirement that newspaper be locally published for official notice publication. 85 A.L.R.4th 581.

Am. Jur.

63C Am. Jur. 2d, Public Funds §§ 46, 51.

§ 27-105-369. Acceptance by banks of checks payable to county, municipality, political subdivision or body politic.

All banks in this state are required to accept all checks and drafts that are payable to any county, municipality or any other political subdivision, or body politic, only for deposit to the credit of the particular payee to which such checks or drafts are payable, or to issue cashier’s checks, certified checks and similar exchange in the name of and on behalf of the particular payee.

HISTORY: Laws, 1974, ch. 372, eff from and after passage (approved March 18, 1974).

Cross References —

Acceptance by banks of checks payable to state agency, see §27-105-37.

General regulations relating to banks and banking, see §81-5-1 et seq.

§ 27-105-371. Duty to deposit funds into county depository; disposition of unidentifiable funds; duty of chancery clerk.

All county officials who receive funds under the authority of their office shall deposit such funds into a county depository. Any unidentifiable funds found by the county auditor or the State Auditor in the county depository shall be settled into the general fund of the county within thirty (30) days of the determination.

Any funds settled into the general fund under the authority of this section which are later identified shall be properly disbursed by the chancery clerk after the approval of the board of supervisors.

HISTORY: Laws, 1986, ch. 306, eff from and after October 1, 1986.

Cross References —

Transfer of functions of state auditor to Executive Director of the Department of Finance and Administration, see §7-7-2.

Chapter 106. Iran Divestment Act of 2015

§ 27-106-1. Short title.

This chapter shall be known and may be cited as the “Iran Divestment Act of 2015.”

HISTORY: Laws, 2015, ch. 487, § 1, eff from and after July 1, 2015.

§ 27-106-3. Legislative findings.

  1. The Mississippi Legislature finds the following:
    1. Congress and the President have determined that the illicit nuclear activities of the Government of Iran, combined with its development of unconventional weapons and ballistic missiles, and its support of international terrorism represent a serious threat to the security of the United States, Israel and other allies of the United States in Europe, the Middle East and around the world.
    2. The International Atomic Energy Agency has called attention repeatedly to Iran’s unlawful nuclear activities, and as a result, the United Nations Security Council has adopted a range of sanctions designed to encourage the Government of Iran to cease those activities and comply with its obligations under the Treaty on the Non-Proliferation of Nuclear Weapons.
    3. On July 1, 2010, President Barack Obama signed into law H.R. 2194, the “Comprehensive Iran Sanctions, Accountability, and Divestment Act of 2010” (Public Law 111-195), which expressly authorizes states and local governments to prevent investment in, including prohibiting entry into or renewing contracts with, companies operating in Iran’s energy sector with investments that have the result of directly or indirectly supporting the efforts of the Government of Iran to achieve nuclear weapons capability.
    4. The serious and urgent nature of the threat from Iran demands that states, local governments and private institutions work together with the federal government and American allies to do everything possible diplomatically, politically and economically to prevent Iran from acquiring nuclear weapons capability.
    5. Respect for human rights in Iran has deteriorated steadily, as demonstrated by transparently fraudulent elections and the brutal repression and murder, arbitrary arrests and show trials of peaceful dissidents.
    6. The concerns of the State of Mississippi regarding Iran are strictly the result of the actions of the Government of Iran and should not be construed as enmity towards the Iranian people.
  2. The intent of the Legislature is to implement the authority granted under Section 202 of the Comprehensive Iran Sanctions, Accountability, and Divestment Act of 2010 (Public Law 111-195).

HISTORY: Laws, 2015, ch. 487, § 2, eff from and after July 1, 2015.

§ 27-106-5. Definitions.

As used in this chapter, the following words and phrases have the meanings ascribed in this section unless the context clearly indicates otherwise:

“Energy sector of Iran” means activities to develop petroleum or natural gas resources or nuclear power in Iran.

“Expense” means all explicit costs associated with divesting of investments, including, but not limited to, trading costs, brokerage commissions, and any realized losses, and all implicit costs, including, but not limited to, lost opportunity costs resulting from the prohibition from making certain investments.

“Investment” means a commitment or contribution of funds or property, whatever the source, a loan or other extension of credit, and the entry into or renewal of a contract for goods or services. The term “investment” does not include indirect beneficial ownership through index funds, commingled funds, limited partnerships, derivative instruments or the like.

“Iran” includes the Government of Iran and any agency or instrumentality of Iran.

“Person” means any of the following:

A natural person, corporation, company, limited liability company, business association, partnership, society, trust or any other nongovernmental entity, organization or group; or

Any governmental entity or instrumentality of a government, including a multilateral development institution, as defined in Section 1701(c)(3) of the International Financial Institutions Act (22 U.S.C. § 262r(c)(3)).

HISTORY: Laws, 2015, ch. 487, § 3, eff from and after July 1, 2015.

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected typographical errors by inserting “or” at the end of paragraph (e)(i) and deleting “; or” at the end of paragraph (e)(ii). The Joint Committee ratified the correction at its August 5, 2016, meeting.

§ 27-106-7. Persons engaged in investments.

For purposes of this chapter, a person engages in investment activities in Iran if the person provides goods or services valued at Twenty Million Dollars ($20,000,000.00) or more in the energy sector of Iran, including a person that provides oil liquefied natural gas tankers or products used to construct or maintain pipelines used to transport oil or liquefied natural gas for the energy sector of Iran.

HISTORY: Laws, 2015, ch. 487, § 4, eff from and after July 1, 2015.

§ 27-106-9. Duties of the Executive Director of the Department of Finance and Administration.

    1. Before November 1, 2015, the Executive Director of the Department of Finance and Administration shall develop or contract to develop, using credible information available to the public, a list of persons determined to engage in investment activities in Iran, as described in this section. If the executive director elects to contract for the development of the list, the list must be developed before November 1, 2015. When completed, the list must be posted on the website of the Department of Finance and Administration.
    2. The executive director shall update the list by July 1st of every year.
    3. Before a person is included on the finalized initial list or updated list, the executive director must do all of the following:
      1. Provide ninety (90) days written notice of the executive director’s intent to include the person on the list. The notice must inform the person that inclusion on the list will make the person ineligible to contract with the state. The notice also must specify that the person, if it ceases its engagement in investment activities in Iran, may be removed from the list.
      2. The executive director shall provide a person with an opportunity to comment in writing that it is not engaged in investment activities in Iran. If the person demonstrates to the executive director that the person is not engaged in investment activities in Iran, the person shall not be included on the list.
    4. The executive director shall make every effort to avoid including a person on the list erroneously.

HISTORY: Laws, 2015, ch. 487, § 5, eff from and after July 1, 2015.

§ 27-106-11. Annual reporting by the Executive Director of the Department of Finance and Administration.

The executive director shall report annually to the Governor, Lieutenant Governor and Speaker of the House of Representatives before October 1 on the status of the federal Comprehensive Iran Sanctions, Accountability, and Divestment Act of 2010 (Public Law 111-195), the “Iran Divestment Act of 2015,” and any rules or regulations adopted thereunder.

HISTORY: Laws, 2015, ch. 487, § 6, eff from and after July 1, 2015.

§ 27-106-13. Limitation on the Public Employees’ Retirement System and State Treasury Investments.

  1. The Public Employees’ Retirement System and the State Treasurer may not invest funds with a person that is identified on a list created pursuant to Section 27-106-9 as a person engaging in investment activities in Iran, as described in Section 27-106-7.
  2. Any existing investments in violation of subsection (1) as of July 1, 2015, must be divested when prudent to do so but within one hundred twenty (120) days after the posting is made on the website of the Department of Finance and Administration.

HISTORY: Laws, 2015, ch. 487, § 7, eff from and after July 1, 2015.

§ 27-106-15. Exception to investment prohibition.

Notwithstanding Section 27-106-13, an investment may be made in a person engaged in investment activities in Iran, as described in Section 27-106-7, on a case by case basis, if:

The investment activities in Iran were made before July 1, 2015, the investment activities in Iran have not been expanded or renewed after July 1, 2015, and the person has adopted, publicized and is implementing a formal plan to cease the investment activities in Iran and to refrain from engaging in any new investments in Iran; or

The investor makes a determination that the investments are necessary in order to perform its functions.

HISTORY: Laws, 2015, ch. 487, § 8, eff from and after July 1, 2015.

§ 27-106-17. Limitation of chapter due to fiduciary obligations.

Nothing in this chapter requires the Public Employees’ Retirement System of Mississippi or the State Treasurer or their agents to take any action as described in this chapter unless it is determined, in good faith, that: the action described in this chapter is consistent with the fiduciary responsibilities of the Public Employees’ Retirement System of Mississippi or the State Treasurer or their agents; and there are appropriated funds of the state to absorb the expenses necessary to implement this chapter.

HISTORY: Laws, 2015, ch. 487, § 9, eff from and after July 1, 2015.

§ 27-106-19. Indemnification of employees and officials for compliance with this chapter.

Present, future and former board members, officers, employees and agents of the Public Employees’ Retirement System and the Department of Finance and Administration, as well as present, future and former State Treasurers, officers and employees of the State Treasurer and agents retained by the State Treasurer, must be indemnified from the State General Fund and held harmless by the state from all claims, demands, suits, actions, damages, judgments, costs, charges and expenses, including court costs and attorney’s fees, and against all liability, losses and damages of any nature whatsoever that these present, future or former board members, officers, employees, agents or contract investment managers shall or may at any time sustain by reason of any decision to restrict, reduce or eliminate investments pursuant to this chapter.

HISTORY: Laws, 2015, ch. 487, § 10, eff from and after July 1, 2015.

§ 27-106-21. Continued application of this chapter.

The restrictions established under this chapter apply only until:

The President or Congress of the United States, by means including, but not limited to, legislation, executive order or written certification, declares that divestment of the type provided for in this chapter interferes with the conduct of United States foreign policy; or

The United States revokes its current sanctions against Iran.

HISTORY: Laws, 2015, ch. 487, § 11, eff from and after July 1, 2015.

§ 27-106-23. Notice to the Attorney General of the United States.

The Secretary of State, in consultation with the Mississippi Attorney General, shall submit to the Attorney General of the United States a written notice describing this chapter before August 1, 2015.

HISTORY: Laws, 2015, ch. 487, § 12, eff from and after July 1, 2015.

§ 27-106-25. Severability.

If any section, subsection, paragraph, subparagraph, sentence, clause, phrase or word of this chapter is for any reason held to be unconstitutional or invalid, the holding shall not affect the constitutionality or validity of the remaining portions of this chapter. The Legislature hereby declares that it would have passed this chapter, and each and every section, subsection, paragraph, subparagraph, sentence, clause, phrase and word thereof, irrespective of the fact that any one or more other sections, subsections, paragraphs, subparagraphs, sentences, clauses, phrases or words thereof may be declared to be unconstitutional, invalid or otherwise ineffective.

HISTORY: Laws, 2015, ch. 487, § 13, eff from and after July 1, 2015.

Chapter 107. Disaster Relief

Hurricane Disaster of 1969

§ 27-107-1. Utilization of appropriated funds to assist local governing authorities to obtain federal funds for restoration purposes.

For purposes of Sections 27-107-1 through 27-107-61, the term “commission of budget and accounting” or “commission” shall mean the state fiscal management board.

The Commission of Budget and Accounting is hereby expressly authorized and empowered to utilize any funds appropriated for such purposes to make grants to boards of supervisors, boards of trustees of public schools and junior colleges, and the mayor and board of aldermen or other governing body of incorporated municipalities for the purpose of assisting such county and municipal government authorities in obtaining federal funds to be used in making repairs, renovations, restoration, construction, reconstruction and related improvements, and restoring or purchasing machinery, equipment and supplies to public office buildings, schools, courthouses, hospitals, water supplies, sewer and utility systems, streets, roads, bridges, ports and airports and other governmental facilities, all of such being publicly owned and governed by said governing authorities having statutory power thereover, which real, personal or mixed properties were either damaged, destroyed or lost as a direct result of Hurricane Camille’s unprecedented devastation to the State of Mississippi on Sunday and Monday, August 17-18, 1969. Provided, however, no application shall be considered until the applicant has obtained prior approval thereof by the governor’s emergency council created by Executive Order No. 49, dated September 6, 1969.

HISTORY: Codes, 1942, § 9117-101; Laws, 1969 Ex Sess, ch. 33, § 1; Laws, 1984, ch. 488, § 181, eff from and after July 1, 1984.

Editor’s Notes —

Section 27-104-1 provides that the term “Fiscal Management Board” shall mean the “Department of Finance and Administration.”

Cross References —

Affect of any member of a board, commission, council or authority changing domicile after appointment, see §7-13-9.

§ 27-107-3. Administrator of certain emergency appropriations.

The Commission of Budget and Accounting is hereby made the sole administrator of the appropriation enacted during the Extraordinary Session of 1969 to implement the provisions of Sections 27-107-1 through 27-107-15. It is authorized to utilize any of its general powers provided by Sections 27-103-1 through 27-103-75 [repealed], Mississippi Code of 1972, in making findings of fact and determinations as to the extent and degree of the damages, destruction or loss to the public properties and the dollar value thereof described in the preceding section. It shall take into consideration the appropriate economic factors, present and potential losses in city, county and state taxes, and revenues of all types, existing and subsequent federal laws, funds and programs, and other relevant facts and fiscal data in determining the amount of state grants and loans and reasonable conditions of the grants and loans made to the governing authorities of eligible counties and municipalities and the boards of trustees of public schools and junior colleges which have suffered publicly owned property loss and economic losses as a direct result of Hurricane Camille.

HISTORY: Codes, 1942, § 9117-102; Laws, 1969 Ex Sess, ch. 33, § 2, eff from and after passage (approved October 9, 1969).

Editor’s Notes —

Sections 27-103-1 through 27-103-75 referred to in this section have been repealed.

Cross References —

Definition of the terms “Commission of Budget and Accounting” and “commission,” see §27-107-1.

§ 27-107-5. Authority to borrow certain monies in order to make loans to counties and municipalities; conditions as to loans and their repayment.

  1. The Commission of Budget and Accounting, hereinafter referred to as “commission,” with the concurrence of the state bond commission, is hereby authorized to borrow at one time or as needed the aggregate sum of five million five hundred thousand dollars ($5,500,000.00) from one or multiples of “state general-fund agencies” or “state special-fund agencies” for the purpose of making loans to the eligible counties and municipalities, and said commission is hereby made the loan committee for such purposes as hereinafter provided. In making such loans, the commission is authorized to utilize any of its general powers provided by Sections 27-103-1 through 27-103-75, Mississippi Code of 1972.
  2. Any loan made to a county or municipality under the provisions of this section are hereby made full faith and credit obligations of such counties and municipalities to the State of Mississippi and binding on the governing bodies obtaining such loans and their successors in office until repaid in full as to principal and interest thereon without regard to existing statutory limitations.
  3. The commission shall require a certified copy of a resolution, order, or other appropriate excerpts of the official minutes of the governing board or authorities, to be of such general form and content as the commission may deem appropriate, together with application forms for such state loans.
  4. All loans made under the provisions of this section shall be evidenced by negotiable promissory notes of the county or municipality to be in such standard form and content of acceptable banking standards, shall mature at such times, to bear interest as hereinafter provided, and shall bear the signature of the president or presiding officer and clerk of the board of supervisors and the official seal, or the mayor or presiding officer and city clerk and the official seal.
  5. The loans made hereunder shall bear no interest for the first two (2) years from the date of the loan. However, the loans shall bear the following interest rates thereafter:

    Third yearThree percent per annum

    Fourth yearFour percent per annum

    Fifth yearFive percent per annum

    Sixth year and thereafterSix percent per annum

  6. The governing authorities, borrowing money under Sections 27-107-1 through 27-107-15, are hereby authorized and empowered to levy not to exceed two mills levy on all of the taxable property of the county or municipality at any time after the loan is made, and said levy is hereby designated to repay the loan and it shall not be charged against the existing general laws as to limitations of millage for local governmental purposes.
  7. In the event that such loan has not been repaid or arrangements satisfactory to the commission have not been made to repay same within five (5) years from the making of such loan, the commission shall determine that there is a default in the terms of the promissory note, including any interest due thereon, shall enter an order to that effect upon its official minutes and send a certified copy of said order by certified mail, postage prepaid, to the chancery clerk or city clerk, as the case may be. If said default is not satisfied in full on or before the first day of August next following a local ad valorem tax of two mills, or so much thereof as may be required to liquidate the entire indebtedness owed the state within a reasonable number of years as determined by the commission, shall be levied by the county or municipality on all the taxable property in said county or city to be collected in the same manner, time and form as the existing local ad valorem tax levies, and shall be paid into the state treasury.
  8. The proceeds of all loans shall be used only for public governmental functions, services, payment of emergency indebtedness incurred as a direct result of Hurricane Camille, and expenditures authorized by general law and for matching federal grants, private gifts and donations, such federal grants, private gifts and donations being hereby authorized to be received and disbursed as public funds.
  9. The Commission of Budget and Accounting in determining the total amount of loan to each qualifying political subdivision shall take into consideration the extent and degree of the damage, destruction or loss to public properties and the dollar value thereof; the reasonable expectation of loss of present and future revenues; the destruction and damages to tax producing real and personal property; and all appropriate economic factors affecting the ability of said political subdivision to provide necessary public functions.

HISTORY: Codes, 1942, § 9117-103; Laws, 1969 Ex Sess, ch. 33, § 3, eff from and after passage (approved October 9, 1969).

Editor’s Notes —

Sections 27-103-1 through 27-103-75 referred to in (1) have been repealed.

Cross References —

Definition of the terms “Commission of Budget and Accounting” and “commission,” see §27-107-1.

State bond commission generally, see §31-17-1 et seq.

§ 27-107-7. Time limitation on loan applications.

No application for loans or grants under authority of Sections 27-107-1 through 27-107-15 shall be filed after December 31, 1970.

HISTORY: Codes, 1942, § 9117-104; Laws, 1969 Ex Sess, ch. 33, § 4, eff from and after passage (approved October 9, 1969).

Cross References —

Definition of the terms “commission of budget and accounting” and “commission,” see §27-107-1.

§ 27-107-9. County and municipal authorities to maintain certain records.

The Commission of Budget and Accounting shall require boards of supervisors and the governing authorities of municipalities to maintain such minute books and other records as said commission deems reasonable and necessary for carrying out the purposes of Sections 27-107-1 through 27-107-15, including auditing by the state auditor of all expenditures of grants and loans made pursuant to the provisions of said sections, and also of federal grants, private gifts and donations authorized to be received hereunder.

HISTORY: Codes, 1942, § 9117-105; Laws, 1969 Ex Sess, ch. 33, § 5, eff from and after passage (approved October 9, 1969).

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor,” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section 27-104-6 provides that whenever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Cross References —

Definition of the terms “Commission of Budget and Accounting” and “commission,” see §27-107-1.

RESEARCH REFERENCES

Am. Jur.

5 Am. Jur. Proof of Facts 3d, Meteorological Conditions at a Particular Time and Place, §§ 1 et seq.

§ 27-107-11. Borrowings from state general and special fund agencies.

The Commission of Budget and Accounting, with the concurrence of the state bond commission, is hereby authorized to borrow the sum of five million five hundred thousand dollars ($5,500,000.00) from one or a multiple of “state general-fund agencies” or “state special-fund agencies” at one time or as required for the purpose of carrying out the provisions of Section 27-107-5. Such borrowing shall be done by appropriate resolution or order of said commission, and certified copies of each such order spread upon its minutes shall be provided the executive head of the state agency, state treasurer, state auditor, attorney general and governor. Funds disbursed by the commission from said loan fund shall be as provided herein.

HISTORY: Codes, 1942, § 9117-106; Laws, 1969 Ex Sess, ch. 33, § 6, eff from and after passage (approved October 9, 1969).

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor,” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section 27-104-6 provides that whenever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Cross References —

Definition of the terms “commission of budget and accounting” and “commission,” see §27-107-1.

§ 27-107-13. State bond commission’s authority.

The state bond commission is hereby authorized and empowered to utilize any of its statutory powers, particularly Chapter 519, Laws of 1968, in carrying out its functions under Sections 27-107-1 through 27-107-15, and in the repayment of principal and interest on indebtedness due the State Treasury or any general-fund agency or special-fund agency.

HISTORY: Codes, 1942, § 9117-107; Laws, 1969 Ex Sess, ch. 33, § 7, eff from and after passage (approved October 9, 1969).

Cross References —

Definition of the terms “Commission of Budget and Accounting” and “commission,” see §27-107-1.

State bond commission generally, see §31-17-1 et seq.

§ 27-107-15. Adoption of rules and regulations.

The commission shall have authority to adopt reasonable rules and regulations for the purposes of Sections 27-107-1 through 27-107-15.

HISTORY: Codes, 1942, § 9117-108; Laws, 1969 Ex Sess, ch. 33, § 8, eff from and after passage (approved October 9, 1969).

Cross References —

Definition of the terms “Commission of Budget and Accounting” and “commission,” see §27-107-1.

Federal Disaster Relief Act of 1970

§ 27-107-31. Authority to accept and disburse funds.

The board of supervisors, mayor and aldermen or other appropriate municipal governing body, board of trustees of school districts, county board of education, county and state port authorities, county development districts, and other public agencies at the community or state level which qualify for funds and other benefits under the United States “Disaster Relief Act of 1970”, are hereby authorized to do and perform every act and deed necessary by such officers to make possible the receipt and disbursements of all such funds and related benefits made available by said act.

HISTORY: Codes, 1942, § 9117-131; Laws, 1971, ch. 383, § 1, eff from and after passage (approved March 16, 1971).

Cross References —

Definition of the terms “Commission of Budget and Accounting” and “commission,” see §27-107-1.

Federal Aspects—

Disaster Relief Act of 1970, codified at 42 USCS §§ 4401, 4402 (Pub. L. 91-606, §§ 101, 102, 84 Stat. 1744), was repealed by Act May 22, 1974, Pub L. 93-288, 88 Stat. 164, effective April 1, 1974. For present similar provisions, see 42 USCS § 5121 et seq.

Tornado Disaster of 1971

§ 27-107-51. Utilization of appropriated funds to assist local governing authorities to obtain federal funds.

The Commission of Budget and Accounting is hereby expressly authorized and empowered to utilize any funds appropriated for such purposes which said sum shall not exceed five hundred thousand dollars ($500,000.00) to make grants to boards of supervisors, boards of trustees of public schools and junior colleges, and the mayor and board of aldermen or other governing body of incorporated municipalities for the purpose of assisting such county and municipal government authorities in obtaining federal funds to be used in making repairs, renovations, restoration, construction, reconstruction and related improvements, and restoring or purchasing machinery, equipment and supplies to public office buildings, schools, courthouses, hospitals, water supplies, sewer and utility systems, streets, roads, and airports and other governmental facilities, all of such being publicly owned and governed by said governing authorities having statutory power thereover, which real, personal or mixed properties were either damaged, destroyed or lost as a direct result of a series of tornadoes which wrought unprecedented devastation to the State of Mississippi on Sunday, February 21, 1971.

HISTORY: Codes, 1942, § 9117-121; Laws, 1971, ch. 338, § 1, eff from and after passage (approved March 9, 1971).

Cross References —

Definition of the terms “Commission of Budget and Accounting” and “commission,” see §27-107-1.

§ 27-107-53. Administration of appropriation.

The Commission of Budget and Accounting is hereby made the sole administrator of the appropriation enacted during the regular session of 1971 to implement the provisions of Sections 27-107-51 through 27-107-61. It is authorized to utilize any of its general powers provided by Sections 27-103-1 through 27-103-75 [repealed], Mississippi Code of 1972, in making findings of fact and determinations as to the extent and degree of the damages, destruction or loss to the public properties and the dollar value thereof described in the preceding section. It shall take into consideration the appropriate economic factors, present and potential losses in city, county and state taxes, and revenues of all types, existing and subsequent federal laws, funds and programs, and other relevant facts and fiscal data in determining the amount of state grants and loans and reasonable conditions of the grants and loans made to the governing authorities of eligible counties and municipalities and the boards of trustees of public schools and junior colleges which have suffered publicly owned property loss and economic losses as a direct result of tornado damages on February 21, 1971.

HISTORY: Codes, 1942, § 9117-122; Laws, 1971, ch. 338, § 2, eff from and after passage (approved March 9, 1971).

Editor’s Notes —

Sections 27-103-1 through 27-103-75 referred to in this section have been repealed.

Cross References —

Definition of the terms “Commission of Budget and Accounting” and “commission,” see §27-107-1.

§ 27-107-55. Authority to borrow to make loans; form, interest, and repayment; conditions for granting and use of funds.

  1. The Commission of Budget and Accounting, hereinafter referred to as “commission,” with the concurrence of the state bond commission, is hereby authorized to borrow at one time or as needed the aggregate sum of five hundred thousand dollars ($500,000) from one or multiples of “state general fund agencies” or “state special fund agencies” for the purpose of making loans to the eligible counties and municipalities, and said commission is hereby made the loan committee for such purposes as hereinafter provided. In making such loans, the commission is authorized to utilize any of its general powers provided by Sections 27-103-1 through 27-103-75, Mississippi Code of 1972.
  2. Any loan made to a county or municipality under the provisions of this section are hereby made full faith and credit obligations of such counties and municipalities to the State of Mississippi and binding on the governing bodies obtaining such loans and their successors in office until repaid in full as to principal and interest thereon without regard to existing statutory limitations.
  3. The commission shall require a certified copy of a resolution, order, or other appropriate excerpts of the official minutes of the governing board or authorities, to be of such general form and content as the commission may deem appropriate, together with application forms for such state loans.
  4. All loans made under the provisions of this section shall be evidenced by negotiable promissory notes of the county or municipality to be in such standard form and content of acceptable banking standards, shall mature at such times, to bear interest as hereinafter provided, and shall bear the signature of the president or presiding officer and clerk of the board of supervisors and the official seal, or the mayor or presiding officer and city clerk and the official seal.
  5. The loans made hereunder shall bear no interest for the first two (2) years from the date of the loan. However, the loans shall bear the following interest rates thereafter:

    Third yearThree percent per annum

    Fourth yearFour percent per annum

    Fifth yearFive percent per annum

    Sixth year and thereafterSix percent per annum

  6. The governing authorities, borrowing money under Sections 27-107-51 through 27-107-61, are hereby authorized and empowered to levy not to exceed two mills levy on all of the taxable property of the county or municipality at any time after the loan is made, and said levy is hereby designated to repay the loan and it shall not be charged against the existing general laws as to limitations of millage for local governmental purposes.
  7. In the event that such loan has not been repaid or arrangements satisfactory to the commission have not been made to repay same within five (5) years from the making of such loan, the commission shall determine that there is a default in the terms of the promissory note, including any interest due thereon, shall enter an order to that effect upon its official minutes and send a certified copy of said order by certified mail, postage prepaid, to the chancery clerk or city clerk, as the case may be. If said default is not satisfied in full on or before the first day of August next following, a local ad valorem tax of two mills or so much thereof as may be required to liquidate the entire indebtedness owed the state within a reasonable number of years as determined by the commission, shall be levied by the county or municipality on all the taxable property in said county or city to be collected in the same manner, time and form as the existing local ad valorem tax levies, and shall be paid into the state treasury.
  8. The proceeds of all loans shall be used only for public governmental functions, services, payment of emergency indebtedness incurred as a direct result of the tornadoes, and expenditures authorized by general law and for matching federal grants, private gifts and donations, such federal grants, private gifts and donations being hereby authorized to be received and disbursed as public funds.
  9. The Commission of Budget and Accounting in determining the total amount of loan to each qualifying political subdivision shall take into consideration the extent and degree of the damage, destruction or loss to public properties and the dollar value thereof; the reasonable expectation of loss of present and future revenues; the destruction and damages to tax producing real and personal property; and all appropriate economic factors affecting the ability of said political subdivision to provide necessary public functions. No application for loans or grants under authority of Sections 27-107-51 through 27-107-61 shall be filed after December 31, 1971.

HISTORY: Codes, 1942, § 9117-123; Laws, 1971, ch. 338, § 3, eff from and after passage (approved March 9, 1971).

Editor’s Notes —

Sections 27-103-1 through 27-103-75 referred to in this section have been repealed.

Cross References —

Definition of the terms “Commission of Budget and Accounting” and “commission,” see §27-107-1.

Borrowing from state general and special fund agencies, see §27-107-59.

State bond commission generally, see §31-17-1 et seq.

§ 27-107-57. Counties and municipalities to maintain certain records.

The Commission of Budget and Accounting shall require boards of supervisors and the governing authorities of municipalities to maintain such minute books and other records as said commission deems reasonable and necessary for carrying out the purposes of Sections 27-107-51 through 27-107-61, including auditing by the state auditor of all expenditures of grants and loans made pursuant to the provisions of Sections 27-107-51 through 27-107-61 and also of federal grants, private gifts and donations authorized to be received hereunder.

HISTORY: Codes, 1942, § 9117-124; Laws, 1971, ch. 338, § 4, eff from and after passage (approved March 9, 1971).

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor,” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section 27-104-6 provides that whenever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Cross References —

Definition of the terms “Commission of Budget and Accounting” and “commission,” see §27-107-1.

RESEARCH REFERENCES

Am. Jur.

5 Am. Jur. Proof of Facts 3d, Meteorological Conditions at a Particular Time and Place, §§ 1 et seq.

§ 27-107-59. Borrowing from state general and special fund agencies.

The Commission of Budget and Accounting with the concurrence of the state bond commission is hereby authorized to borrow the sum of five hundred thousand dollars ($500.00) from one or a multiple of “state general fund agencies” or “state special fund agencies” at one time or as required for the purpose of carrying out the provisions of Section 27-107-55. Such borrowing shall be done by appropriate resolution or order of said commission, and certified copies of each such order spread upon its minutes shall be provided the executive head of the state agency, state treasurer, state auditor, attorney general and governor. Funds disbursed by the commission from said loan fund shall be as provided herein. The commission shall have authority to adopt reasonable rules and regulations for the purposes of Sections 27-107-51 through 27-107-61.

HISTORY: Codes, 1942, § 9117-125; Laws, 1971, ch. 338, § 5, eff from and after passage (approved March 9, 1971).

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor,” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section 27-104-6 provides that whenever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Cross References —

Definition of the terms “commission of budget and accounting” and “commission,” see §27-107-1.

State bond commission generally, see §31-17-1 et seq.

§ 27-107-61. Authority of state bond commission.

The state bond commission is hereby authorized and empowered to utilize any of its statutory powers, particularly Chapter 519, Laws of 1968, in carrying out its functions under Sections 27-107-51 through 27-107-61 and in the repayment of principal and interest on indebtedness due the state treasury or any general fund agency or special fund agency.

HISTORY: Codes, 1942, § 9117-126; Laws, 1971, ch. 338, § 6, eff from and after passage (approved March 9, 1971).

Cross References —

Definition of the terms “commission of budget and accounting” and “commission,” see §27-107-1.

State bond commission generally, see §31-17-1 et seq.

Flooding Disaster OF 1973

§ 27-107-71. Utilization of appropriated funds to assist local governing authorities to obtain federal funds for restoration purposes.

For purposes of Sections 27-107-71 through 27-107-85, the term “Commission of Budget and Accounting” or “commission” shall mean the state fiscal management board.

The Commission of Budget and Accounting is hereby expressly authorized and empowered to utilize any funds appropriated for such purposes to make grants to boards of supervisors, boards of trustees of public schools and junior colleges, and the mayor and board of aldermen or other governing body of incorporated municipalities for the purpose of assisting such county and municipal government authorities in obtaining federal funds to be used in making repairs, renovations, restoration, construction, reconstruction and related improvements, and restoring or purchasing machinery, equipment and supplies to public office buildings, schools, courthouses, hospitals, water supplies, sewer and utility systems, streets, roads, bridges, ports and airports and other governmental facilities, all of such being publicly owned and governed by said governing authorities having statutory power thereover, which real, personal or mixed properties were either damaged, destroyed or lost as a direct result of the unprecedented devastation wrought by the excessive rain and floods of March, 1973, to the State of Mississippi.

HISTORY: Laws, 1973, ch. 464, § 1; Laws, 1984, ch. 488, § 182, eff from and after July 1, 1984.

Editor’s Notes —

Section 27-104-1 provides that the term “Fiscal Management Board” shall mean the “Department of Finance and Administration.”

Cross References —

Effect of any member of a board, commission, council or authority changing domicile after appointment, see §7-13-9.

§ 27-107-73. Administrator of certain emergency appropriations.

The Commission of Budget and Accounting is hereby made the sole administrator of the appropriation enacted during the regular session of 1973 to implement the provisions of Sections 27-107-71 through 27-107-85. It is authorized to utilize any of its general powers provided by Sections 27-103-1 through 27-103-75, in making findings of fact and determinations as to the extent and degree of the damages, destruction or loss to the public properties and the dollar value thereof described in the preceding section. It shall take into consideration the appropriate economic factors, present and potential losses in city, county and state taxes, and revenues of all types, existing and subsequent federal laws, funds and programs, and other relevant facts and fiscal data in determining the amount of state grants and loans and reasonable conditions of the grants and loans made to the governing authorities of eligible counties and municipalities and the boards of trustees of public schools and junior colleges which have suffered publicly owned property loss and economic losses as a direct result of the excessive rain or floods of March, 1973.

HISTORY: Laws, 1973, ch. 464, § 2, eff from and after passage (approved April 6, 1973).

Editor’s Notes —

Sections 27-103-1 through 27-103-75 referred to in this section have been repealed.

Cross References —

Definition of the terms “commission of budget and accounting” and “commission,” see §27-107-71.

§ 27-107-75. Authority to borrow certain monies in order to make loans to counties and municipalities; conditions as to loans and their repayment.

The Commission of Budget and Accounting hereinafter referred to as “commission,” with the concurrence of the state bond commission, is hereby authorized to borrow at one (1) time or as needed the aggregate sum of five million five hundred thousand dollars ($5,500,000.00) from one or multiples of “state general fund agencies” or “state special fund agencies” for the purpose of making loans to the eligible counties and municipalities, and said commission is hereby made the loan committee for such purposes as hereinafter provided. In making such loans, the commission is authorized to utilize any of its general powers provided by Sections 27-103-1 through 27-103-75.

Any loan made to a county or municipality under the provisions of this section are hereby made full faith and credit obligations of such counties and municipalities to the State of Mississippi and binding on the governing bodies obtaining such loans and their successors in office until repaid in full as to principal and interest thereon without regard to existing statutory limitations.

The commission shall require a certified copy of a resolution, order, or other appropriate excerpts of the official minutes of the governing board or authorities, to be of such general form and content as the commission may deem appropriate, together with application forms for such state loans.

All loans made under the provisions of this section shall be evidenced by negotiable promissory notes of the county or municipality to be in such standard form and content of acceptable banking standards, shall mature at such times, to bear interest as hereinafter provided, and shall bear the signature of the president or presiding officer and clerk of the board of supervisors and the official seal, or the mayor or presiding officer and city clerk and the official seal.

The loans made hereunder shall bear no interest for the first two (2) years from the date of the loan. However, the loans shall bear the following interest rates thereafter:

Third (3rd) yearThree percent (3%) per annum

Fourth (4th) yearFour percent (4%) per annum

Fifth (5th) yearFive percent (5%) per annum

Sixth (6th) year and thereafterSix percent (6%) per annum

The governing authorities, borrowing money under Sections 27-107-71 through 27-107-85, are hereby authorized and empowered to levy not to exceed two (2) mills on all of the taxable property of the county or municipality at any time after the loan is made, and said levy is hereby designated to repay the loan and it shall not be charged against the existing general laws as to limitations of millage for local governmental purposes.

In the event that such loan has not been repaid or arrangements satisfactory to the commission have not been made to repay same within five (5) years from the making of such loan, the commission shall determine that there is a default in the terms of the promissory note, including any interest due thereon, shall enter an order to that effect upon its official minutes and send a certified copy of said order by certified mail, postage prepaid, to the chancery clerk or city clerk, as the case may be. If said default is not satisfied in full on or before the first day of March next following, a local ad valorem tax of two (2) mills or so much thereof as may be required to liquidate the entire indebtedness owed the state within a reasonable number of years as determined by the commission, shall be levied by the county or municipality on all the taxable property in said county or city to be collected in the same manner, time and form as the existing local ad valorem tax levies, and shall be paid into the state treasury. Failure or refusal of any county or municipality to levy the tax hereinabove referred to or to otherwise discharge its obligation to the state shall forfeit the right of said county or municipality to receive reimbursement for homestead exemption until such time as its indebtedness has been discharged or arrangements to discharge said indebtedness satisfactorily to the commission have been made. Homestead exemption funds forfeited hereby shall upon demand by the commission made in writing upon the Mississippi State Tax Commission be paid to the commission and applied to the discharge of the obligation.

The proceeds of all loans shall be used only for public governmental functions, services, payment of emergency indebtedness incurred as a direct result of the excessive rain or floods of March, 1973, and expenditures authorized by general law and for matching federal grants, private gifts and donations, such federal grants, private gifts and donations being hereby authorized to be received and disbursed as public funds.

The Commission of Budget and Accounting in determining the total amount of loan to each qualifying political subdivision shall take into consideration the extent and degree of the damage, destruction or loss to public properties and the dollar value thereof; the reasonable expectation of loss of present and future revenues; the destruction and damages to tax producing real and personal property; and all appropriate economic factors affecting the ability of said political subdivision to provide necessary public functions.

HISTORY: Laws, 1973, ch. 464, § 3, eff from and after passage (approved April 6, 1973).

Editor’s Notes —

Sections 27-103-1 through 27-103-75 referred to in this section have been repealed.

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Cross References —

Definition of the terms “Commission of Budget and Accounting” and “commission,” see §27-107-71.

§ 27-107-77. Time limitation on loan applications.

No application for loans or grants under authority of Sections 27-107-71 through 27-107-85 shall be filed after March 31, 1974, and no application for a loan or grant shall be approved after August 31, 1974.

HISTORY: Laws, 1973, ch. 464, § 4; Laws, 1974, ch. 313, eff from and after passage (approved Feb. 27, 1974).

Cross References —

Definition of the terms “commission of budget and accounting” and “commission,” see §27-107-71.

§ 27-107-79. County and municipal authorities to maintain certain records.

The Commission of Budget and Accounting shall require boards of supervisors and the governing authorities of municipalities to maintain such minute books and other records as said commission deems reasonable and necessary for carrying out the purposes of Sections 27-107-71 through 27-107-85, including auditing by the state auditor of all expenditures of grants and loans made pursuant to the provisions of said sections and also of federal grants, private gifts and donations authorized to be received hereunder.

HISTORY: Laws, 1973, ch. 464, § 5, eff from and after passage (approved April 6, 1973).

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor,” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section 27-104-6 provides that whenever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Cross References —

Definition of the terms “commission of budget and accounting” and “commission,” see §27-107-71.

§ 27-107-81. Borrowing from state general and special fund agencies.

The Commission of Budget and Accounting with the concurrence of the state bond commission is hereby authorized to borrow the sum of five million five hundred thousand dollars ($5,500,000.00) from one or a multiple of “state general fund agencies” or “state special fund agencies” at one (1) time or as required for the purpose of carrying out the provisions of Section 27-107-75. Such borrowing shall be done by appropriate resolution or order of said commission, and certified copies of each such order spread upon its minutes shall be provided the executive head of the state agency, state treasurer, state auditor, attorney general and governor. Funds disbursed by the commission from said loan fund shall be as provided herein.

HISTORY: Laws, 1973, ch. 464, § 6, eff from and after passage (approved April 6, 1973).

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor,” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section 27-104-6 provides that whenever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Cross References —

Definition of the terms “Commission of Budget and Accounting” and “commission,” see §27-107-71.

State bond commission generally, see §31-17-1 et seq.

§ 27-107-83. State bond commission’s authority.

The state bond commission is hereby authorized and empowered to utilize any of its statutory powers in carrying out its functions under Sections 27-107-71 through 27-107-85 and in the repayment of principal and interest on indebtedness due the state treasury or any general fund agency or special fund agency.

HISTORY: Laws, 1973, ch. 464, § 7, eff from and after passage (approved April 6, 1973).

Cross References —

Definition of the terms “Commission of Budget and Accounting” and “commission,” see §27-107-71.

State bond commission generally, see §31-17-1 et seq.

§ 27-107-85. Adoption of rules and regulations.

The commission shall have authority to adopt reasonable rules and regulations for the purposes of Sections 27-107-71 through 27-107-85.

HISTORY: Laws, 1973, ch. 464, § 8, eff from and after passage (approved April 6, 1973).

Cross References —

Definition of the terms “Commission of Budget and Accounting” and commission, see §27-107-71.

Tornado, Rain and Flooding Disaster of 1975

§ 27-107-91. Utilization of appropriated funds to assist local governing authorities to obtain federal funds for restoration purposes.

For purposes of Sections 27-107-91 through 27-107-105, the term “commission of budget and accounting” or “commission” shall mean the state fiscal management board.

The Commission of Budget and Accounting is hereby expressly authorized and empowered to utilize any funds appropriated for such purposes which said sum shall not exceed five hundred thousand dollars ($500,000.00) to make grants to boards of supervisors, boards of trustees of public schools and junior colleges, and the mayor and board of aldermen or other governing body of incorporated municipalities for the purpose of assisting such county and municipal government authorities in obtaining federal funds to be used in making repairs, renovations, restoration, construction, reconstruction and related improvements, and restoring or purchasing machinery, equipment and supplies to public office buildings, schools, courthouses, hospitals, water supplies, sewer and utility systems, streets, roads, bridges, ports and airports and other governmental facilities, all of such being publicly owned and governed by said governing authorities having statutory power thereover, which real, personal or mixed properties were either damaged, destroyed or lost as a direct result of the unprecedented devastation wrought by the excessive rain, floods and tornadoes of January, 1975 to the State of Mississippi.

HISTORY: Laws, 1975, ch. 305, § 1; Laws, 1984, ch. 488, § 183, eff from and after July 1, 1984.

Editor’s Notes —

Section 27-104-1 provides that the term “Fiscal Management Board” shall mean the “Department of Finance and Administration”.

Cross References —

Effect of any member of a board, commission, council or authority changing domicile after appointment, see §7-13-9.

§ 27-107-93. Administrator of certain emergency appropriations.

The Commission of Budget and Accounting is hereby made the sole administrator of the appropriation enacted during the regular session of 1975 to implement the provisions of Sections 27-107-91 through 27-107-105. It is authorized to utilize any of its general powers provided by Sections 27-103-1 through 27-103-75 in making findings of fact and determinations as to the extent and degree of the damages, destruction or loss to the public properties and the dollar value thereof described in the preceding section. It shall take into consideration the appropriate economic factors, present and potential losses in city, county and state taxes, and revenues of all types, existing and subsequent federal laws, funds and programs, and other relevant facts and fiscal data in determining the amount of state grants and loans and reasonable conditions of grants and loans made to the governing authorities of eligible counties and municipalities and the boards of trustees of public schools and junior colleges which have suffered publicly owned property loss and economic losses as a direct result of the tornadoes of January 1975.

HISTORY: Laws, 1975, ch. 305, § 2, eff from and after passage (approved February 11, 1975).

Editor’s Notes —

Sections 27-103-1 through 27-103-75 referred to in this section have been repealed.

Cross References —

Definition of the terms “Commission of Budget and Accounting” and “commission,” see §27-107-91.

§ 27-107-95. Authority to borrow certain monies in order to make loans to counties and municipalities; conditions as to loans and their repayment.

  1. The Commission of Budget and Accounting, hereinafter referred to as “commission,” with the concurrence of the state bond commission, is hereby authorized to borrow at one (1) time or as needed the aggregate sum of five hundred thousand dollars ($500,000.00) from one (1) or multiples of “state general fund agencies” or “state special fund agencies” for the purpose of making loans to the eligible counties and municipalities, and said commission is hereby made the loan committee for such purposes as hereinafter provided. In making such loans, the commission is authorized to utilize any of its general powers provided by Sections 27-103-1 through 27-103-75.
  2. Any loan made to a county or municipality under the provisions of this section are hereby made full faith and credit obligations of such counties and municipalities to the State of Mississippi and binding on the governing bodies obtaining such loans and their successors in office until repaid in full as to principal and interest thereon without regard to existing statutory limitations.
  3. The commission shall require a certified copy of a resolution, order, or other appropriate excerpts of the official minutes of the governing board or authorities, to be of such general form and content as the commission may deem appropriate, together with application forms for such state loans.
  4. All loans made under the provisions of this section shall be evidenced by negotiable promissory notes of the county or municipality to be in such standard form and content of acceptable banking standards, shall mature at such times, to bear interest as hereinafter provided, and shall bear the signature of the president or presiding officer and clerk of the board of supervisors of the official seal, or the mayor or presiding officer and city clerk and the official seal.
  5. The loans made hereunder shall bear no interest for the first two (2) years from the date of the loan. However, the loans shall bear the following interest rates thereafter:

    Third (3rd) yearThree percent (3%) per annum

    Fourth (4th) yearFour percent (4%) per annum

    Fifth (5th) yearFive percent (5%) per annum

    Sixth (6th) year and thereafterSix percent (6%) per annum

  6. The governing authorities, borrowing money under Sections 27-107-91 through 27-107-105, are hereby authorized and empowered to levy not to exceed two (2) mills on all of the taxable property of the county or municipality at any time after the loan is made, and said levy is hereby designated to repay the loan and it shall not be charged against the existing general laws as to limitations of millage for local governmental purposes.
  7. In the event that such loan has not been repaid or arrangements satisfactory to the commission have not been made to repay same within five (5) years from the making of such loan, the commission shall determine that there is a default in the terms of the promissory note, including any interest due thereon, shall enter an order to that effect upon its official minutes and send a certified copy of said order by certified mail, postage prepaid, to the chancery clerk or city clerk, as the case may be. If said default is not satisfied in full on or before the first (1st) day of March next following, a local ad valorem tax of two (2) mills or so much thereof as may be required to liquidate the entire indebtedness owed the state within a reasonable number of years as determined by the commission, shall be levied by the county or municipality on all the taxable property in said county or city to be collected in the same manner, time and form as the existing local ad valorem tax levies, and shall be paid into the state treasury. Failure or refusal of any county or municipality to levy the tax hereinabove referred to or to otherwise discharge its obligation to the state shall forfeit the right of said county or municipality to receive reimbursement for homestead exemption until such time as its indebtedness has been discharged or arrangements to discharge said indebtedness satisfactorily to the commission have been made. Homestead exemption funds forfeited hereby shall upon demand by the commission made in writing upon the Mississippi State Tax Commission be paid to the commission and applied to the discharge of the obligation.
  8. The proceeds of all loans shall be used only for public governmental functions, services, payment of emergency indebtedness incurred as a direct result of the excessive rain, floods or tornadoes of January 1975, and expenditures authorized by general law and for matching federal grants, private gifts and donations, such federal grants, private gifts and donations being hereby authorized to be received and disbursed as public funds.
  9. The commission of budget and accounting in determining the total amount of loan to each qualifying political subdivision shall take into consideration the extent and degree of the damage, destruction or loss to public properties and the dollar value thereof; the reasonable expectation of loss of present and future revenues; the destruction and damages to tax producing real and personal property; and all appropriate economic factors affecting the ability of said political subdivision to provide necessary public functions.

HISTORY: Laws, 1975, ch. 305, § 3, eff from and after passage (approved February 11, 1975).

Editor’s Notes —

Sections 27-103-1 through 27-103-75 referred to in this section have been repealed.

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Cross References —

Definition of terms “Commission of Budget and Accounting” and “commission,” see §27-107-91.

§ 27-107-97. Time limitation on loan applications.

No application for loans or grants under authority of Sections 27-107-91 through 27-107-105 shall be filed after April 30, 1975, and no application for a loan or grant shall be approved after June 30, 1975.

HISTORY: Laws, 1975, ch. 305, § 4, eff from and after passage (approved February 11, 1975).

Cross References —

Definition of the terms “Commission of Budget and Accounting” and “commission,” see §27-107-91.

§ 27-107-99. County and municipal authorities to maintain certain records.

The Commission of Budget and Accounting shall require boards of supervisors and the governing authorities of municipalities to maintain such minute books and other records as said commission deems reasonable and necessary for carrying out the purposes of Sections 27-107-91 through 27-107-105 including auditing by the state auditor of all expenditures of grants and loans made pursuant to the provisions of said sections and also of federal grants, private gifts and donations authorized to be received hereunder.

HISTORY: Laws, 1975, ch. 305, § 5, eff from and after passage (approved February 11, 1975).

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor,” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section 27-104-6 provides that whenever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Cross References —

Definition of the terms “commission of budget and accounting” and “commission,” see §27-107-91.

§ 27-107-101. Borrowing from state general and special fund agencies.

The commission of budget and accounting with the concurrence of the state bond commission is hereby authorized to borrow the sum of five hundred thousand dollars ($500,000.00) from one (1) or a multiple of “state general fund agencies” or “state special fund agencies” at one (1) time or as required for the purpose of carrying out the provisions of Section 27-107-95. Such borrowing shall be done by appropriate resolution or order of said commission, and certified copies of each such order spread upon its minutes shall be provided the executive head of the state agency, state treasurer, state auditor, attorney general and governor. Funds disbursed by the commission from said loan shall be provided herein.

HISTORY: Laws, 1975, ch. 305, § 6, eff from and after passage (approved February 11, 1975).

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor,” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section 27-104-6 provides that whenever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Cross References —

Definition of the terms “commission of budget and accounting” and “commission,” see §27-107-91.

State bond commission generally, see §31-17-1 et seq.

§ 27-107-103. State bond commission’s authority.

The state bond commission is hereby authorized and empowered to utilize any of its statutory powers in carrying out its functions under Sections 27-107-91 through 27-107-105 and in the repayment of principal and interest on indebtedness due the state treasury or any general fund agency or special fund agency.

HISTORY: Laws, 1975, ch. 305, § 7, eff from and after passage (approved February 11, 1975).

Cross References —

Definition of the terms “Commission of Budget and Accounting” and “commission,” see §27-107-91.

State bond commission generally, see §31-17-1 et seq.

§ 27-107-105. Adoption of rules and regulations.

The commission shall have authority to adopt reasonable rules and regulations for the purposes of Sections 27-107-91 through 27-107-105.

HISTORY: Laws, 1975, ch. 305, § 8, eff from and after passage (approved February 11, 1975).

Cross References —

Definition of the terms “Commission of Budget and Accounting” and “commission,” see §27-107-91.

Excessive Rains and Floods of Spring of 1975

§ 27-107-111. Utilization of appropriated funds to assist local governing authorities to obtain federal funds for restoration purposes.

For purposes of Sections 27-107-111 through 27-107-127, the term “commission of budget and accounting” or “commission” shall mean the state fiscal management board.

The Commission of Budget and Accounting is hereby expressly authorized and empowered to utilize any funds appropriated for such purposes to make grants to boards of supervisors, boards of trustees of public schools and junior colleges, and the mayor and board of aldermen or other governing body of incorporated municipalities for the purpose of assisting such county and municipal government authorities in obtaining federal funds to be used in making repairs, renovations, restoration, construction, reconstruction and related improvements, and restoring or purchasing machinery, equipment and supplies to public office buildings, schools, courthouses, hospitals, water supplies, sewer and utility systems, streets, roads, bridges, ports and airports and other governmental facilities, all of such being publicly owned and governed by said governing authorities having statutory power thereover, which real, personal or mixed properties were either damaged, destroyed or lost as a direct result of the unprecedented devastation wrought by the excessive rain and floods of the spring of 1975 to the State of Mississippi.

HISTORY: Laws, 1975, ch. 441, § 1; Laws, 1984, ch. 488, § 184, eff from and after July 1, 1984.

Editor’s Notes —

Section 27-104-1 provides that the term “Fiscal Management Board” shall mean the “Department of Finance and Administration.”

Cross References —

Affect of any member of a board, commission, council or authority changing domicile after appointment, see §7-13-9.

§ 27-107-113. Administrator of certain emergency appropriations.

The Commission of Budget and Accounting is hereby made the sole administrator of the appropriation enacted during the regular session of 1975 to implement the provisions of Sections 27-107-111 through 27-107-125. It is authorized to utilize any of its general powers provided by Chapter 496, Laws of 1962, as amended, appearing as Sections 27-103-1 through 27-103-71, in making findings of fact and determinations as to the extent and degree of the damages, destruction or loss to the public properties and the dollar value thereof described in the preceding section. It shall take into consideration the appropriate economic factors, present and potential losses in city, county and state taxes, and revenues of all types, existing and subsequent federal laws, funds and programs, and other relevant facts and fiscal data in determining the amount of state grants and loans and reasonable conditions of the grants and loans made to the governing authorities of eligible counties and municipalities and the boards of trustees of public schools and junior colleges which have suffered publicly owned property loss and economic losses as a direct result of the excessive rain or floods of the spring of 1975.

HISTORY: Laws, 1975, ch. 441, § 2, eff from and after passage (approved April 1, 1975).

Editor’s Notes —

Sections 27-103-1 through 27-103-71 referred to in this section were repealed by Laws of 1984, ch. 488, § 334, effective from and after July 1, 1984.

Cross References —

Definition of “Commission of Budget and Accounting” and “commission,” see §27-107-111.

§ 27-107-115. Authority to borrow monies in order to make loans to counties and municipalities; conditions as to loans and their repayment.

  1. The Commission of Budget and Accounting, hereinafter referred to as “commission,” with the concurrence of the state bond commission, is hereby authorized to borrow at one (1) time or as needed the aggregate sum of five million five hundred thousand dollars ($5,500,000.00) from one or multiples of “state general fund agencies” or “state special fund agencies” for the purpose of making loans to eligible counties and municipalities, and said commission is hereby made the loan committee for such purposes as hereinafter provided. In making such loans, the commission is authorized to utilize any of its general powers provided by Chapter 496, Laws of 1962, as amended, appearing as Sections 27-103-1 through 27-103-71.
  2. Any loans made to a county or municipality under the provisions of this section are hereby made full faith and credit obligations of such counties and municipalities to the State of Mississippi and binding on the governing bodies obtaining such loans and their successors in office until repaid in full as to principal and interest thereon without regard to existing statutory limitations.
  3. The commission shall require a certified copy of a resolution, order or other appropriate excerpts of the official minutes of the governing board or authorities, to be of such general form and content as the commission may deem appropriate, together with application forms for such state loans.
  4. All loans made under the provisions of this section shall be evidenced by negotiable promissory notes of the county or municipality to be in such standard form and content of acceptable banking standards, shall mature at such times, to bear interest as hereinafter provided, and shall bear the signature of the president or presiding officer and clerk of the board of supervisors and the official seal, or the mayor or presiding officer and city clerk and the official seal.
  5. The loans made hereunder shall bear no interest for the first two (2) years from the date of the loan. However, the loans shall bear the following interest rates thereafter:

    Third yearThree percent (3%) per annum

    Fourth yearFour percent (4%) per annum

    Fifth yearFive percent (5%) per annum

    Sixth year and thereafterSix percent (6%) per annum

  6. The governing authorities, borrowing money under Sections 27-107-111 through 27-107-125, are hereby authorized and empowered to levy not to exceed two (2) mills on all of the taxable property of the county or municipality at any time after the loan is made, and said levy is hereby designated to repay the loan and it shall not be charged against the existing general laws as to limitations of millage for local governmental purposes.
  7. In the event that such loan has not been repaid or arrangements satisfactory to the commission have not been made to repay same within five (5) years from the making of such loan, the commission shall determine that there is a default in the terms of the promissory note, including any interest due thereon, shall enter an order to that effect upon its official minutes and send a certified copy of said order by certified mail, postage prepaid, to the chancery clerk or city clerk, as the case may be. If said default is not satisfied in full on or before the first day of March next following, a local ad valorem tax of two (2) mills or so much thereof as may be required to liquidate the entire indebtedness owed the state within a reasonable number of years as determined by the commission, shall be levied by the county or municipality on all the taxable property in said county or city to be collected in the same manner, time and form as the existing local ad valorem tax levies, and shall be paid into the state treasury. Failure or refusal of any county or municipality to levy the tax hereinabove referred to or to otherwise discharge its obligation to the state shall forfeit the right of said county or municipality to receive reimbursement for homestead exemption until such time as its indebtedness has been discharged or arrangements to discharge said indebtedness satisfactorily to the commission have been made. Homestead exemption funds forfeited hereby shall, upon demand by the commission made in writing upon the Mississippi State Tax Commission, be paid to the commission and applied in the discharge of the obligation.
  8. The proceeds of all loans shall be used only for public governmental functions, services, payment of emergency indebtedness incurred as a direct result of the excessive rain or floods of the spring of 1975, and expenditures authorized by general law and for matching federal grants, private gifts and donations, such federal grants, private gifts and donations being hereby authorized to be received and disbursed as public funds.
  9. The Commission of Budget and Accounting in determining the total amount of loan to each qualifying political subdivision shall take into consideration the extent and degree of the damage, destruction or loss to public properties and the dollar value thereof; the reasonable expectation of loss of present and future revenues; the destruction and damages to tax-producing real and personal property; and all appropriate economic factors affecting the ability of said political subdivision to provide necessary public functions.

HISTORY: Laws, 1975, ch. 441, § 3, eff from and after passage (approved April 1, 1975).

Editor’s Notes —

Sections 27-103-1 through 27-103-71 referred to in (1) were repealed by Laws of 1984, ch. 488, § 334, eff from and after July 1, 1984.

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Cross References —

Definition of “Commission of Budget and Accounting” and “commission,” see §27-107-111.

§ 27-107-117. Time limitation on loan applications.

No application for loans or grants under authority of Sections 27-107-111 through 27-107-125 shall be filed after January 20, 1976, and no application for a loan or grant shall be approved after March 31, 1976.

HISTORY: Laws, 1975, ch. 441, § 4, eff from and after passage (approved April 1, 1975).

Cross References —

Definition of “Commission of Budget and Accounting” and “commission,” see §27-107-111.

§ 27-107-119. County and municipal authorities to maintain certain records.

The Commission of Budget and Accounting shall require boards of supervisors and the governing authorities of municipalities to maintain such minute books and other records as said commission deems reasonable and necessary for carrying out the purposes of Sections 27-107-111 through 27-107-125, including auditing by the state auditor of all expenditures of grants and loans made pursuant to the provisions of said section and also of federal grants, private gifts and donations authorized to be received hereunder.

HISTORY: Laws, 1975, ch. 441, § 5, eff from and after passage (approved April 1, 1975).

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor,” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section 27-104-6 provides that whenever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Cross References —

Definition of “Commission of Budget and Accounting” and “commission”, see §27-107-111.

§ 27-107-121. Borrowing from state general and special fund agencies.

The Commission of Budget and Accounting, with the concurrence of the state bond commission, is hereby authorized to borrow the sum of five million five hundred thousand dollars ($5,500,000.00) from one or a multiple of “state general fund agencies” or “state special fund agencies” at one (1) time or as required for the purpose of carrying out the provisions of Section 27-107-115. Such borrowing shall be done by appropriate resolution or order of said commission, and certified copies of each such order spread upon its minutes shall be provided the executive head of the state agency, state treasurer, state auditor, attorney general and governor. Funds disbursed by the commission from said loan fund shall be as provided herein.

HISTORY: Laws, 1975, ch. 441, § 6, eff from and after passage (approved April 1, 1975).

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor,” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section 27-104-6 provides that whenever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Cross References —

Definition of “Commission of Budget and Accounting” and “commission,” see §27-107-111.

State bond commission generally, see §31-17-1 et seq.

§ 27-107-123. State bond commission’s authority.

The state bond commission is hereby authorized and empowered to utilize any of its statutory powers in carrying out its functions under Sections 27-107-111 through 27-107-125 and in the repayment of principal and interest on indebtedness due the state treasury or any general fund agency or special fund agency.

HISTORY: Laws, 1975, ch. 441, § 7, eff from and after passage (approved April 1, 1975).

Cross References —

Definition of “Commission of Budget and Accounting” and “commission,” see §27-107-111.

§ 27-107-125. Adoption of rules and regulations.

The commission shall have authority to adopt reasonable rules and regulations for the purposes of Sections 27-107-111 through 27-107-125.

HISTORY: Laws, 1975, ch. 441, § 8, eff from and after passage (approved April 1, 1975).

Cross References —

Definition of “Commission of Budget and Accounting” and “commission,” see §27-107-111.

§ 27-107-127. Expenditure of public funds and utilization of public equipment and facilities for evacuation of endangered persons and protection of private property.

The board of supervisors of any county, the governing authorities of any municipality, the board of trustees of any public school district and the governing authorities of any other political subdivisions are hereby authorized and empowered to expend public funds and to utilize public equipment and facilities for the purposes of evacuation of persons endangered and for the protection of private property damaged or threatened by the flooding of the Spring of 1975 in any area declared by the governor to be under a state of emergency because of said flooding; provided, further, that the authority and powers set forth by this section shall expire on September 30, 1975.

HISTORY: Laws, 1975, ch. 443, eff from and after passage (approved April 1, 1975).

Cross References —

Definition of “Commission of Budget and Accounting” and “commission,” see §27-107-111.

Tornado Disaster of March 12, 1975

§ 27-107-131. Utilization of appropriated funds to assist local governing authorities to obtain federal funds for restoration purposes.

For purposes of Sections 27-107-131 through 27-107-145, the term “commission of budget and accounting” or “commission” shall mean the state fiscal management board.

The Commission of Budget and Accounting is hereby expressly authorized and empowered to utilize any funds appropriated for such purposes to make grants to boards of supervisors, boards of trustees of public schools and junior colleges, and the mayor and board of aldermen or other governing body of incorporated municipalities for the purpose of assisting such county and municipal government authorities in obtaining federal funds to be used in making repairs, renovations, restoration, construction, reconstruction and related improvements, and restoring or purchasing machinery, equipment and supplies to public office buildings, schools, courthouses, hospitals, water supplies, sewer and utility systems, streets, roads, bridges, ports and airports and other governmental facilities, all of such being publicly owned and governed by said governing authorities having statutory power thereover, which real, personal or mixed properties were either damaged, destroyed or lost as a direct result of the unprecedented devastation wrought by the tornado of March 12, 1975.

HISTORY: Laws, 1975, ch. 458, § 1; Laws, 1984, ch. 488, § 185, eff from and after July 1, 1984.

Editor’s Notes —

Section 27-104-1 provides that the term “Fiscal Management Board” shall mean the “Department of Finance and Administration.”

Cross References —

Affect of any member of a board, commission, council or authority changing domicile after appointment, see §7-13-9.

§ 27-107-133. Administrator of certain emergency appropriations.

The Commission of Budget and Accounting is hereby made the sole administrator of the appropriation enacted during the regular session of 1975 to implement the provisions of Sections 27-107-131 through 27-107-145. It is authorized to utilize any of its general powers provided by Sections 27-103-1 through 27-103-75 in making findings of fact and determinations as to the extent and degree of the damages, destruction or loss to the public properties and the dollar value thereof described in the preceding section. It shall take into consideration the appropriate economic factors, present and potential, losses in city, county and state taxes, and revenues of all types, existing and subsequent federal laws, funds and programs, and other relevant facts and fiscal data in determining the amount of state grants and loans and reasonable conditions of the grants and loans made to the governing authorities of eligible counties and municipalities and the boards of trustees of public schools and junior colleges which have suffered publicly owned property loss and economic losses as a direct result of the tornado of March 12, 1975.

HISTORY: Laws, 1975, ch. 458, § 2, eff from and after passage (approved April 3, 1975).

Editor’s Notes —

Sections 27-103-1 through 27-103-75 referred to in this section have been repealed.

Cross References —

Definition of “Commission of Budget and Accounting” and “commission,” see §27-107-131.

§ 27-107-135. Authority to borrow certain monies in order to make loans to counties and municipalities; conditions as to loans and their repayment.

  1. The Commission of Budget and Accounting hereinafter referred to as “commission,” with the concurrence of the state bond commission, is hereby authorized to borrow at one (1) time or as needed the aggregate sum of one hundred fifty thousand dollars ($150,000.00) from one or multiples of “state general fund agencies” or “state special fund agencies” for the purpose of making loans to the eligible counties and municipalities, and said commission is hereby made the loan committee for such purposes as hereinafter provided. In making such loans, the commission is authorized to utilize any of its general powers provided in Sections 27-103-1 through 27-103-75.
  2. Any loan made to a county or municipality under the provisions of this section are hereby made full faith and credit obligations of such counties and municipalities to the State of Mississippi and binding on the governing bodies obtaining such loans and their successors in office until repaid in full as to principal and interest thereon without regard to existing statutory limitations.
  3. The commission shall require a certified copy of a resolution, order or other appropriate excerpts of the official minutes of the governing board or authorities, to be of such general form and content as the commission may deem appropriate, together with application forms for such state loans.
  4. All loans made under the provisions of this section shall be evidenced by negotiable promissory notes of the county or municipality to be in such standard form and content of acceptable banking standards, shall mature at such times, to bear interest as hereinafter provided, and shall bear the signature of the president or presiding officer and clerk of the board of supervisors and the official seal, or the mayor or presiding officer and city clerk and the official seal.
  5. The loans made hereunder shall bear no interest for the first two (2) years from the date of the loan. However, the loans shall bear the following interest rates thereafter:

    Third yearThree percent (3%) per annum

    Fourth yearFour percent (4%) per annum

    Fifth yearFive percent (5%) per annum

    Sixth year and thereafterSix percent (6%) per annum

  6. The governing authorities, borrowing money under Sections 27-107-131 through 27-107-145, are hereby authorized and empowered to levy not to exceed two (2) mills on all of the taxable property of the county or municipality at any time after the loan is made, and said levy is hereby designated to repay the loan and it shall not be charged against the existing general laws as to limitations of millage for local governmental purposes.
  7. In the event that such loan has not been repaid or arrangements satisfactory to the commission have not been made to repay same within five (5) years from the making of such loan, the commission shall determine that there is a default in the terms of the promissory note, including any interest due thereon, shall enter an order to that effect upon its official minutes and send a certified copy of said order by certified mail, postage prepaid, to the chancery clerk or city clerk, as the case may be. If said default is not satisfied in full on or before the first day of March next following, a local ad valorem tax of two (2) mills or so much thereof as may be required to liquidate the entire indebtedness owed the state within a reasonable number of years as determined by the commission shall be levied by the county or municipality on all the taxable property in said county or city to be collected in the same manner, time and form as the existing local ad valorem tax levies, and shall be paid into the state treasury. Failure or refusal of any county or municipality to levy the tax hereinabove referred to or to otherwise discharge its obligation to the state shall forfeit the right of said county or municipality to receive reimbursement for homestead exemption until such time as its indebtedness has been discharged or arrangements to discharge said indebtedness satisfactorily to the commission have been made. Homestead exemption funds forfeited hereby shall, upon demand by the commission made in writing upon the Mississippi State Tax Commission, be paid to the commission and applied to the discharge of the obligation.
  8. The proceeds of all loans shall be used only for public governmental functions, services, payment of emergency indebtedness incurred as a direct result of the tornado of March 12, 1975, and expenditures authorized by general law and for matching federal grants, private gifts and donations, such federal grants, private gifts and donations being hereby authorized to be received and disbursed as public funds.
  9. The Commission of Budget and Accounting in determining the total amount of loan to each qualifying political subdivision shall take into consideration the extent and degree of the damage, destruction or loss to public properties and the dollar value thereof; the reasonable expectation of loss of present and future revenues; the destruction and damages to tax-producing real and personal property; and all appropriate economic factors affecting the ability of said political subdivision to provide necessary public functions.

HISTORY: Laws, 1975, ch. 458, § 3, eff from and after passage (approved April 3, 1975).

Editor’s Notes —

Sections 27-103-1 through 27-103-75 referred to in this section have been repealed.

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Cross References —

Definition of “Commission of Budget and Accounting” and “commission,” see §27-107-131.

§ 27-107-137. Time limitation on loan applications.

No application for loans or grants under authority of Sections 27-107-131 through 27-107-145 shall be filed after April 30, 1975, and no application for a loan or grant shall be approved after June 30, 1975.

HISTORY: Laws, 1975, ch. 458, § 4, eff from and after passage (approved April 3, 1975).

Cross References —

Definition of “commission of budget and accounting” and “commission,” see §27-107-131.

§ 27-107-139. County and municipal authorities to maintain certain records.

The Commission of Budget and Accounting shall require boards of supervisors and the governing authorities of municipalities to maintain such minute books and other records as said commission deems reasonable and necessary for carrying out the purposes of Sections 27-107-131 through 27-107-145, including auditing by the state auditor of all expenditures of grants and loans made pursuant to the provisions of said sections and also of federal grants, private gifts and donations authorized to be received hereunder.

HISTORY: Laws, 1975, ch. 458, § 5, eff from and after passage (approved April 3, 1975).

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor,” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section 27-104-6 provides that whenever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Cross References —

Definition of “commission of budget and accounting” and “commission,” see §27-107-131.

§ 27-107-141. Borrowing from state general and special fund agencies.

The Commission of Budget and Accounting, with the concurrence of the state bond commission, is hereby authorized to borrow the sum of one hundred fifty thousand dollars ($150,000.00) from one or a multiple of “state general fund agencies” or “state special fund agencies” at one (1) time or as required for the purpose of carrying out the provisions of Section 27-107-135. Such borrowing shall be done by appropriate resolution or order of said commission, and certified copies of each such order spread upon its minutes shall be provided the executive head of the state agency, state treasurer, state auditor, attorney general and governor. Funds disbursed by the commission from said loan fund shall be as provided herein.

HISTORY: Laws, 1975, ch. 458, § 6, eff from and after passage (approved April 3, 1975).

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor,” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section 27-104-6 provides that whenever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Cross References —

Definition of “Commission of Budget and Accounting” and “commission,” see §27-107-131.

§ 27-107-143. State bond commission’s authority.

The State Bond Commission is hereby authorized and empowered to utilize any of its statutory powers in carrying out its functions under Sections 27-107-131 through 27-107-145 and in the repayment of principal and interest on indebtedness due the state treasury or any general fund agency or special fund agency.

HISTORY: Laws, 1975, ch. 458, § 7, eff from and after passage (approved April 3, 1975).

Cross References —

Definition of “Commission of Budget and Accounting” and “commission,” see §27-107-131.

§ 27-107-145. Adoption of rules and regulations.

The commission shall have authority to adopt reasonable rules and regulations for the purposes of Sections 27-107-131 through 27-107-145.

HISTORY: Laws, 1975, ch. 458, § 8, eff from and after passage (approved April 3, 1975).

Cross References —

Definition of “Commission of Budget and Accounting” and “commission,” see §27-107-131.

Flooding Disaster of 1979

§ 27-107-151. Expired.

Expired pursuant to its own terms, effective September 30, 1979.

[Laws, 1979, ch. 430, § 1.]

Editor’s Notes —

Former §27-107-151 authorized the expenditure of public funds and utilization of public equipment and facilities.

§ 27-107-153. Utilization of appropriated funds to assist local governing authorities to obtain federal funds for restoration purposes.

For purposes of Sections 27-107-151 through 27-107-189, the term “commission of budget and accounting” or “commission” shall mean the state fiscal management board.

The Commission of Budget and Accounting, referred to as “commission,” is hereby expressly authorized and empowered to utilize any funds appropriated for such purposes to make grants or loans to boards of supervisors, boards of trustees of public schools and junior colleges, and the mayor and board of aldermen or other governing body of incorporated municipalities for the purpose of assisting such county and municipal government authorities in obtaining federal funds to be used in making repairs, renovations, restoration, construction, reconstruction and related improvements, and restoring or purchasing machinery, equipment and supplies to public office buildings, schools, courthouses, hospitals, water supplies, sewer and utility systems, streets, roads, bridges, ports and airports and other governmental facilities, all of such being publicly owned and governed by said governing authorities having statutory power thereover, which real, personal or mixed properties were either damaged, destroyed or lost as a direct result of the unprecedented devastation wrought by the excessive rains, excessive winds and floods and ice damages subsequent to January 1, 1979.

HISTORY: Laws, 1979, 1st Ex Sess. ch. 3, § 1; Laws, 1984, ch. 488, § 186, eff from and after July 1, 1984.

Editor’s Notes —

Section 27-104-1 provides that the term “Fiscal Management Board” shall mean the “Department of Finance and Administration.”

§ 27-107-155. Administrator of certain emergency appropriations.

The Commission of Budget and Accounting, being the disaster emergency funding board established in Section 43-41-5 [repealed], is hereby made the sole administrator of any appropriation enacted during the first extraordinary session of 1979 to implement the provisions of Sections 27-107-153 through 27-107-167. It is authorized to utilize any of its general powers provided by Chapter 496, Laws of 1962, as amended, appearing as Sections 27-103-1 through 27-103-75, Mississippi Code of 1972, in making findings of fact and determinations as to the extent and degree of the damages, destruction or loss to the public properties and the dollar value thereof described in the preceding section. It shall take into consideration the appropriate economic factors, present and potential losses in city, county and state taxes, and revenues of all types, existing and subsequent federal laws, funds and programs, and other relevant facts and fiscal data in determining the amount of state grants and loans and reasonable conditions of the grants and loans made to the governing authorities of eligible counties and municipalities and the boards of trustees of public schools and junior colleges which have suffered publicly owned property loss and economic losses as a direct result of the excessive rains and floods of the spring of 1979.

HISTORY: Laws, 1979, 1st Ex Sess. ch. 3, § 2, eff from and after passage (approved May 3, 1979).

Editor’s Notes —

Sections 27-103-1 through 27-103-75 referred to in this section have been repealed.

Section 43-41-5 referred to in this section was repealed by Laws of 1984, ch. 488, § 335, effective from and after July 1, 1984.

Cross References —

Definition of “Commission of Budget and Accounting” and “commission,” see §27-107-153.

§ 27-107-157. Local emergency grant and loan fund; loans to counties and municipalities; conditions as to loans and their repayment.

  1. There is hereby established within the state treasury a special fund to be designated as the “local disaster emergency grant and loan fund.” All sums received or obtained by the commission under the provisions of Sections 27-107-153 through 27-107-167, by appropriation or otherwise, shall be deposited into the fund. All sums approved to be granted or loaned shall be paid upon warrants drawn on the local disaster emergency grant and loan fund, and the state auditor of public accounts shall issue warrants upon requisitions signed by the director and secretary of the commission of budget and accounting.
  2. In making grants or loans, the commission is authorized to utilize any of its general powers provided by Chapter 496, Laws of 1962, as amended, appearing as Sections 27-103-1 through 27-103-75, Mississippi Code of 1972.
  3. Any loans made to a county or municipality under the provisions of this section are hereby made full faith and credit obligations of such counties and municipalities to the State of Mississippi and binding on the governing bodies obtaining such loans and their successors in office until repaid in full as to principal and interest thereon without regard to existing statutory limitations.
  4. The commission shall require a certified copy of a resolution, order or other appropriate excerpts of the official minutes of the governing board or authorities, to be of such general form and content as the commission may deem appropriate, together with application forms for such state loans.
  5. All loans made under the provisions of this section shall be evidenced by negotiable promissory notes of the county or municipality to be in such standard form and content of acceptable banking standards, shall mature at such times and bear interest as hereinafter provided, and shall bear the signature of the president or presiding officer and clerk of the board of supervisors and the official seal, or the mayor or presiding officer and city clerk and the official seal.
  6. The loans made hereunder shall bear no interest for the first two (2) years from the date of the loan. However, the loans shall bear the following interest rates thereafter:

    Third yearThree percent (3%) per annum

    Fourth yearFour percent (4%) per annum

    Fifth yearFive percent (5%) per annum

    Sixth year and thereafterSix percent (6%) per annum

  7. The governing authorities borrowing money under Sections 27-107-153 through 27-107-167 are hereby authorized and empowered to levy not to exceed two (2) mills on all of the taxable property of the county or municipality at any time after the loan is made, and said levy is hereby designated to repay the loan and it shall not be charged against the existing general laws as to limitations of millage for local governmental purposes.
  8. In the event that such loan has not been repaid or arrangements satisfactory to the commission have not been made to repay same within five (5) years from the making of such loan, the commission shall determine that there is a default in the terms of the promissory note, including any interest due thereon, shall enter an order to that effect upon its official minutes and send a certified copy of said order by certified mail, postage prepaid, to the chancery clerk or city clerk, as the case may be. If said default is not satisfied in full on or before the first day of March next following, a local ad valorem tax of two (2) mills or so much thereof as may be required to liquidate the entire indebtedness owed the state within a reasonable number of years as determined by the commission shall be levied by the county or municipality on all the taxable property in said county or city to be collected in the same manner, time and form as the existing local ad valorem tax levies, and shall be paid into the state treasury. Failure or refusal of any county or municipality to levy the tax hereinabove referred to or to otherwise discharge its obligation to the state shall forfeit the right of said county or municipality to receive reimbursement for homestead exemption until such time as its indebtedness has been discharged or arrangements to discharge said indebtedness satisfactorily to the commission have been made. Homestead exemption funds forfeited hereby shall, upon demand by the commission made in writing upon the Mississippi State Tax Commission, be paid to the commission and applied to the discharge of the obligation.
  9. The proceeds of all loans shall be used only for public governmental functions, services, payment of emergency indebtedness incurred as a direct result of the excessive rains and floods of the Spring of 1979, and expenditures authorized by general law and for matching federal grants, private gifts and donations, such federal grants, private gifts and donations being hereby authorized to be received and disbursed as public funds.
  10. The Commission of Budget and Accounting in determining the total amount of loan to each qualifying political subdivision shall take into consideration the extent and degree of the damage, destruction or loss to public properties and the dollar value thereof, the reasonable expectation of loss of present and future revenues, the destruction and damages to tax-producing real and personal property, and all appropriate economic factors affecting the ability of said political subdivision to provide necessary public functions.

HISTORY: Laws, 1979, 1st Ex Sess. ch. 3, § 3, eff from and after passage (approved May 3, 1979).

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected a typographical error in the first sentence of (10). The word “extend” was changed to “extent.” The Joint Committee ratified the correction at its June 3, 2003 meeting.

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor,” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section 27-104-6 provides that whenever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Sections 27-103-1 through 27-103-75 referred to in this section have been repealed.

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Cross References —

Definition of “Commission of Budget and Accounting” and “commission,” see §27-107-153.

§ 27-107-159. Time limitation on loan applications.

No application for grants or loans under the authority of Sections 27-107-153 through 27-107-167 shall be filed after January 20, 1980, and no application for a grant or loan shall be approved after March 31, 1980.

HISTORY: Laws, 1979, 1st Ex Sess. ch. 3, § 4, eff from and after passage (approved May 3, 1979).

Cross References —

Definition of “commission of budget and accounting” and “commission,” see §27-107-153.

§ 27-107-161. Counties and municipalities to maintain certain records.

The Commission of Budget and Accounting shall require boards of supervisors and the governing authorities of municipalities to maintain such minute books and other records as said commission deems reasonable and necessary for carrying out the purposes of Sections 27-107-153 through 27-107-167, including auditing by the state auditor of all expenditures of grants and loans made pursuant to the provisions of Sections 27-107-153 through 27-107-167 and also of federal grants, private gifts and donations authorized to be received hereunder.

HISTORY: Laws, 1979, 1st Ex Sess. ch. 3, § 5, eff from and after passage (approved May 3, 1979).

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor,” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section 27-104-6 provides that whenever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Cross References —

Definition of “Commission of Budget and Accounting” and “commission,” see §27-107-153.

§ 27-107-163. Total expenditure of appropriated state funds.

The total authorized expenditure of state funds under the provisions of Sections 27-107-153 through 27-107-167 from either an appropriation by the legislature or from funds borrowed by the commission under the provisions of Section 27-107-165 shall not exceed an aggregate amount of five million dollars ($5,000,000.00).

HISTORY: Laws, 1979, 1st Ex Sess. ch. 3, § 6, eff from and after passage (approved May 3, 1979).

Cross References —

Definition of “Commission of Budget and Accounting” and “commission,” see §27-107-153.

§ 27-107-165. State bond commission’s authority to borrow.

In the event an appropriation is not made for the purposes of Sections 27-107-153 through 27-107-167 or any appropriation for such purposes shall be less than the aggregate amount of expenditures authorized under Section 27-107-163, the commission of budget and accounting shall have the authority to request the state bond commission to borrow the difference in the amount appropriated, if any, and the authorized aggregate amount of expenditures. Such borrowing shall be in the same manner and under the same terms and conditions as provided under Chapter 557, Laws of 1966, as amended by Chapter 466, Laws of 1979, except any notes issued hereunder shall mature not later than May 1, 1980, and there shall be irrevocably pledged the full faith, credit and resources of the State of Mississippi for the payment of both the principal and interest on such notes.

HISTORY: Laws, 1979, 1st Ex Sess. ch. 3, § 7, eff from and after passage (approved May 3, 1979).

Cross References —

Definition of “Commission of Budget and Accounting” and “commission,” see §27-107-153.

State bond commission, generally, see §31-17-1 et seq.

§ 27-107-167. Adoption of rules and regulations.

The commission shall have authority to adopt reasonable rules and regulations for the purposes of Sections 27-107-153 through 27-107-167.

HISTORY: Laws, 1979, 1st Ex Sess. ch. 3, § 8, eff from and after passage (approved May 3, 1979).

Cross References —

Definition of “Commission of Budget and Accounting” and “commission,” see §27-107-153.

§ 27-107-169. Allocations to agencies with depleted funds; utilization of appropriated funds to assist such agencies.

The Commission of Budget and Accounting, referred to as “commission,” is hereby expressly authorized and empowered to utilize any funds appropriated or otherwise made available for such purposes to make allocations to state agencies to defray the expenses incurred by them in carrying out their assigned disaster or emergency assignments which have depleted their regular appropriation below a level which would prohibit them from carrying out their normally assigned duties, and to repair or replace any property or equipment damaged, destroyed or lost as a direct result of the unprecedented devastation wrought by the excessive rains and floods in the spring of 1979 to the State of Mississippi and to pay the cost of federal flood insurance premiums on state-owned property damaged or destroyed as a result of said flood.

HISTORY: Laws, 1979, 1st Ex Sess. ch. 4, § 1, eff from and after passage (approved May 3, 1979).

Cross References —

Definition of “Commission of Budget and Accounting” and “commission,” see §27-107-153.

§ 27-107-171. Allocations to agencies with depleted funds; Administrator of certain emergency appropriations.

The Commission of Budget and Accounting, being the disaster emergency funding board established in Section 43-41-5, is hereby made the sole administrator of any appropriation enacted during the first extraordinary session of 1979 to implement the provisions of Sections 27-107-169 through 27-107-189. It is authorized to utilize any of its general powers provided by Chapter 496, Laws of 1962, as amended, appearing as Sections 27-103-1 through 27-103-75, Mississippi Code of 1972, in making findings of fact and determinations as to the extent and degree of damages, destruction or loss to the public properties, and the dollar value thereof, the reasonable expectation of loss of present and future revenues, and all appropriate economic factors affecting the ability of state agencies to provide necessary public functions. It shall take into consideration programs and other relevant facts and fiscal data in determining the amount of allocations to state agencies which have suffered publicly owned property loss as a direct result of the excessive rains and floods in the spring of 1979.

Notwithstanding the provisions of any appropriation act which restricts the increase in any one (1) object of expenditure in excess of fifteen percent (15%), the commission of budget and accounting is hereby authorized to approve increases in any amounts when such funds are necessary to make expenditures authorized by Sections 27-107-169 through 27-107-189, provided that other objects are reduced in an amount to compensate for such increases.

No allocation authorized under the provisions of Sections 27-107-169 through 27-107-189 shall be made to any agency which has other funds in its budget which could be utilized for these purposes except for the fifteen percent (15%) category transfer limitation provided in their appropriation bill.

HISTORY: Laws, 1979, 1st Ex Sess. ch. 4, § 2, eff from and after passage (approved May 3, 1979).

Editor’s Notes —

Sections 27-103-1 through 27-103-75 referred to in this section have been repealed.

Section 43-41-5 referred to in this section was repealed by Laws of 1984, ch. 488, § 335, effective from and after July 1, 1984.

Cross References —

Definition of “Commission of Budget and Accounting” and “commission,” see §27-107-153.

§ 27-107-173. Allocations to agencies with depleted funds; state disaster emergency fund; payments from fund.

There is hereby established within the State Treasury a special fund to be designated as the “state disaster emergency fund.” All sums received or obtained by the commission under the provisions of Sections 27-107-169 through 27-107-189, by appropriation or otherwise, shall be deposited into the fund. All sums approved to be allocated shall be paid upon warrants drawn on the state disaster emergency fund, and the state auditor of public accounts shall issue warrants upon requisitions signed by the director and secretary of the commission of budget and accounting.

HISTORY: Laws, 1979, 1st Ex Sess. ch. 4, § 3, eff from and after passage (approved May 3, 1979).

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor,” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section 27-104-6 provides that whenever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Cross References —

Definition of “commission of budget and accounting” and “commission,” see §27-107-153.

§ 27-107-175. Allocations to agencies with depleted funds; certified copies of minutes of agencies governing boards and application forms.

The Commission of Budget and Accounting shall require a certified copy of a resolution, order, or other appropriate excerpt of the official minutes of the state agency governing board, to be of such general form and content as the commission may deem appropriate, together with application forms for such allocations.

HISTORY: Laws, 1979, 1st Ex Sess. ch. 4, § 4, eff from and after passage (approved May 3, 1979).

Cross References —

Definition of “Commission of Budget and Accounting” and “commission,” see §27-107-153.

§ 27-107-177. Allocations to agencies with depleted funds; use of funds.

The proceeds of all allocations shall be used only for reimbursement of the agencies’ expenses for emergency or disaster-related duties and for the repair or replacement of publicly owned property or equipment damaged or lost as a direct result of the excessive rains and floods of the spring of 1979.

HISTORY: Laws, 1979, 1st Ex Sess. ch. 4, § 5, eff from and after passage (approved May 3, 1979).

Cross References —

Definition of “Commission of Budget and Accounting” and “commission,” see §27-107-153.

§ 27-107-179. Allocations to agencies with depleted funds; documentation of requests; auditing.

The Commission of Budget and Accounting shall require the governing boards of such state agencies to document all requests for allocations and may include auditing by the state auditor of all expenditures and claims included in the applications.

HISTORY: Laws, 1979, 1st Ex Sess. ch. 4, § 6, eff from and after passage (approved May 3, 1979).

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor,” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section 27-104-6 provides that whenever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Cross References —

Definition of “commission of budget and accounting” and “commission,” see §27-107-153.

§ 27-107-181. Allocations to agencies with depleted funds; certification of whether expenditures made and losses incurred are reimbursable; payments to state treasury.

The Commission of Budget and Accounting shall require each agency making application for allocations to certify whether expenditures made and losses incurred as a direct result of the disaster are reimbursable under federal grants, private gifts, donations or otherwise.

In the event allocations are made under the provisions of Sections 27-107-169 through 27-107-189, the commission of budget and accounting shall require that any reimbursements for expenditures made with the allocated funds shall be paid into the state treasury to the credit of the state general fund.

HISTORY: Laws, 1979, 1st Ex Sess. ch. 4, § 7, eff from and after passage (approved May 3, 1979).

Cross References —

Definition of “Commission of Budget and Accounting” and “commission,” see §27-107-153.

§ 27-107-183. Allocations to agencies with depleted funds; time limitation on applications.

No application for allocations under authority of Sections 27-107-169 through 27-107-189 shall be filed after January 20, 1980, and no application for allocations shall be approved after March 31, 1980.

HISTORY: Laws, 1979, 1st Ex Sess. ch. 4, § 8, eff from and after passage (approved May 3, 1979).

Cross References —

Definition of “Commission of Budget and Accounting” and “commission,” see §27-107-153.

§ 27-107-185. Allocations to agencies with depleted funds; total expenditure of state funds.

The total authorized expenditure of state funds under the provisions of Sections 27-107-169 through 27-107-189 from either an appropriation by the legislature or from funds borrowed under the provisions of Section 27-107-187 shall not exceed an aggregate amount of three million dollars ($3,000,000.00).

HISTORY: Laws, 1979, 1st Ex Sess. ch. 4, § 9, eff from and after passage (approved May 3, 1979).

Cross References —

Definition of “Commission of Budget and Accounting” and “commission,” see §27-107-153.

§ 27-107-187. Allocations to agencies with depleted funds; state bond commission’s authority to borrow.

In the event an appropriation is not made for the purposes of Sections 27-107-169 through 27-107-189 or any appropriation for such purposes shall be less than the aggregate amount of expenditures authorized under Section 27-107-185, the commission of budget and accounting shall have the authority to request the state bond commission to borrow the difference in the amount appropriated, if any, and the authorized aggregate amount of expenditures. Such borrowing shall be in the same manner and under the same terms and conditions as provided under Chapter 557, Laws of 1966, as amended by Chapter 466, Laws of 1979, except any notes issued hereunder shall mature not later than May 1, 1980, and there shall be irrevocably pledged the full faith, credit and resources of the State of Mississippi for the payment of both the principal and interest on such notes.

HISTORY: Laws, 1979, 1st Ex Sess. ch. 4, § 10, eff from and after passage (approved May 3, 1979).

Cross References —

Definition of “Commission of Budget and Accounting” and “commission,” see §27-107-153.

State bond commission, generally, see §31-17-1 et seq.

§ 27-107-189. Allocations to agencies with depleted funds; adoption of rules and regulations.

The Commission of Budget and Accounting shall have authority to adopt reasonable rules and regulations for the purposes of Sections 27-107-169 through 27-107-189.

HISTORY: Laws, 1979, 1st Ex Sess. ch. 4, § 11, eff from and after passage (approved May 3, 1979).

Cross References —

Definition of “Commission of Budget and Accounting” and “commission,” see §27-107-153.

Jones County Tornado Disaster of February, 1987

§ 27-107-201. Authorization to transfer certain funds to loan to county, municipalities, and school districts to match federal funds for restoration purposes.

The State Fiscal Management Board is authorized to transfer any unobligated funds in the Mississippi Emergency Management Agency Fund No. 3723 to the Local Disaster Emergency Grant and Loan Fund No. 3793 in order to loan funds to Jones County, Mississippi, and/or to municipalities and school districts therein to match federal funds to be used in making repairs, renovations, restoration, construction, reconstruction and related improvements and restoring or purchasing machinery, equipment and supplies to public office buildings, schools, courthouses, hospitals, water supplies, sewer and utility systems, streets, roads, bridges, airports and other governmental facilities, all of such being publicly owned and governed by the governing authorities having statutory power thereover, which real, personal or mixed properties were either damaged, destroyed or lost as a direct result of the Jones County tornado disaster of February 28, 1987.

HISTORY: Laws, 1988, ch. 497, § 1, eff from and after passage (approved May 6, 1988).

Editor’s Notes —

Section 27-104-1 provides that the term “Fiscal Management Board” shall mean the “Department of Finance and Administration.”

§ 27-107-203. Authorization to utilize certain funds to loan to county, municipalities, and school districts to obtain federal funds for restoration purposes.

The State Fiscal Management Board is hereby authorized to utilize any available funds representing the repayment of disaster loans and interest thereon to the credit of the Local Disaster Emergency Grant and Loan Fund No. 3793 in the State Treasury, including any monies transferred to such fund from the Mississippi Emergency Management Agency Fund under Section 27-107-201, to make loans to the governing authorities of Jones County, Mississippi, any municipality within Jones County and/or any school district within Jones County for the purpose of assisting such county, municipality and/or school district in obtaining federal funds to be used in making repairs, renovations, restoration, construction, reconstruction and related improvements, and restoring or purchasing machinery, equipment and supplies to public office buildings, schools, courthouses, hospitals, water supplies, sewer and utility systems, streets, roads, bridges, ports and airports and other governmental facilities, all of such being publicly owned and governed by said governing authorities having statutory power thereover, which real, personal or mixed properties were either damaged, destroyed or lost as a direct result of the Jones County tornado disaster of February 28, 1987.

HISTORY: Laws, 1988, ch. 497, § 2, eff from and after passage (approved May 6, 1988).

Editor’s Notes —

Section 27-104-1 provides that the term “Fiscal Management Board” shall mean the “Department of Finance and Administration.”

§ 27-107-205. Administrator of certain emergency funds; loans to county, municipalities and school districts.

  1. The State Fiscal Management Board is hereby made the sole administrator of the funds made available to implement the loan program under Sections 27-107-201 through 27-107-207. It is authorized to utilize any of its general powers in making findings of fact and determinations as to the amount of funds needed by the county, municipality or school district in order to receive federal disaster funds for the purposes of Section 27-107-201. The State Fiscal Management Board shall determine the amount of loans to be made within available funds; however, the aggregate amount of such loans shall not exceed Eight Hundred Thousand Dollars ($800,000.00). All sums approved to be loaned shall be paid upon warrants drawn on the Local Disaster Emergency Grant and Loan Fund No. 3793, issued upon requisitions signed by the State Fiscal Officer.
  2. Any loans made hereunder to a county, municipality and/or school district described in Section 27-107-203 are hereby made full faith and credit obligations of such political subdivisions to the State of Mississippi and binding on the governing authorities obtaining such loans and their successors in office until repaid in full as to principal and interest thereon, without regard to existing statutory limitations.
  3. The State Fiscal Management Board shall require a certified copy of a resolution of the governing authorities desiring a loan, to be of such general form and content as the State Fiscal Management Board may deem appropriate, together with application forms for such loans.
  4. All loans made under this section shall be evidenced by negotiable promissory notes of the county, municipality and/or school district to be in such standard form and content of acceptable banking standards, shall mature at such times and bear interest as hereinafter provided, and shall bear the signature of the president or presiding officer of the governing authorities.
  5. The loans made hereunder shall bear no interest for the first two (2) years from the date of the loan. However, the loans shall bear the following interest rates thereafter:

    Third yearSix percent (6%) per annum

    Fourth yearSeven percent (7%) per annum

    Fifth yearEight percent (8%) per annum

    Sixth year and thereafterNine percent (9%) per annum

  6. The governing authorities of the county or municipality therein borrowing money under Sections 27-107-201 through 27-107-207 are hereby authorized and empowered to levy an ad valorem tax on all of the taxable property of the county or municipality, as the case may be, at any time after the loan is made, and said levy is hereby designated to repay only the loan and any interest thereon. If the governing authorities of a school district borrow money under this section the governing authorities of the county or municipality that levies taxes on behalf of the school district shall levy an ad valorem tax on all taxable property of the school district at any time after the loan is made, and said levy is hereby designated to repay the loan and any interest thereon. The levy shall not be included in any limitation on the growth of ad valorem tax receipts.
  7. If the loan has not been repaid or arrangements satisfactory to the State Fiscal Management Board have not been made to repay same within five (5) years from the making of such loan, the State Fiscal Management Board shall determine that there is a default in the terms of the promissory note, including any interest due thereon, shall enter an order to that effect upon its official minutes and send a certified copy of said order by certified mail, postage prepaid, to the president or presiding officer of the governing authorities. If said default is not satisfied in full within sixty (60) days after receipt of said order, an ad valorem tax as may be required to liquidate the entire indebtedness owed the state within a reasonable number of years as determined by the State Fiscal Management Board shall be levied by the county or municipality as provided in subsection (6) of this section, and shall be paid into the State Treasury to the credit of the Local Disaster Emergency Grant and Loan Fund. Failure or refusal to discharge the obligation to the state shall forfeit the right of the county, municipality or school district, as the case may be, to receive reimbursement for homestead exemption until such time as its indebtedness has been discharged or arrangements to discharge said indebtedness satisfactorily to the State Fiscal Management Board have been made. Homestead exemption funds forfeited hereby shall, upon demand by the State Fiscal Management Board made in writing upon the Mississippi State Tax Commission, be paid to the State Fiscal Management Board and applied to the discharge of the obligation.
  8. The proceeds of all loans shall be used only for the purposes described in Section 27-107-203.

HISTORY: Laws, 1988, ch. 497, § 3, eff from and after passage (approved May 6, 1988).

Editor’s Notes —

Section 27-104-1 provides that the term “Fiscal Management Board” shall mean the “Department of Finance and Administration.”

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

§ 27-107-207. Rules and regulations.

The State Fiscal Management Board shall have authority to adopt reasonable rules and regulations for the purposes of Sections 27-107-201 through 27-107-207.

HISTORY: Laws, 1988, ch. 497, § 4, eff from and after passage (approved May 6, 1988).

Editor’s Notes —

Section 27-104-1 provides that the term “Fiscal Management Board” shall mean the “Department of Finance and Administration.”

Interstate Earthquake Emergency Compact

§ 27-107-301. Interstate earthquake emergency compact.

The Legislature of the State of Mississippi hereby ratifies a compact on behalf of the State of Mississippi with any other state legally joining therein in the form substantially as follows:

The contracting states solemnly agree:

Article 1.

The purpose of this compact is to provide mutual aid among the states in meeting any emergency or disaster caused by earthquakes or other seismic disturbances. The full, immediate and effective utilization of the resources of the respective states, including such resources as may be available from the United States government or any other source, is necessary to provide needed short-term earthquake disaster assistance to states requesting aid. These resources shall be incorporated into a plan or plans of mutual aid to be developed among the appropriate agencies of states that are parties to this compact. These agencies shall develop and follow procedures designed to assure the maintenance of resource inventories and the exchange of information about earthquakes and disaster response. It is the policy of the party states to carry out this compact in a spirit of cooperation to provide the most effective earthquake disaster assistance to the residents of the states and to provide an equitable division of any necessary earthquake relief efforts in order to avoid a disproportionate allocation of contributed resources.

Article 2.

Each party state shall have the duty to formulate earthquake relief plans and programs within such state. There shall be frequent consultation between the representatives of such states and with the United States government and the free exchange of relief plans and information, including inventories of any materials and equipment available for response to earthquake emergencies. To this end, each state will maintain a bank of standardized data which will establish a comprehensive listing of all resources within the compact region that might be needed during an earthquake disaster. The inventory will be shared equitably among the party states in the event of an earthquake, recognizing each state’s primary responsibility to assist and protect its residents. Each party state shall also share any available information on earthquake forecasts and reports of seismic activity.

Article 3.

Whenever the Governor of a party state requests aid from the Governor of another party state pursuant to this compact in coping with an earthquake emergency, the requested state shall make available all possible aid to the requesting state consonant with the maintenance of protection of its residents and the policies stated in Article 1.

Article 4.

Whenever the officers or employees of any party state are rendering aid in another state pursuant to the request of another party state under this compact, those officers or employees shall, while under the direction of the authorities of the state to which they are rendering aid, have the same powers, duties, rights, privileges and immunities as comparable officers and employees of the state to which they are rendering aid. Any person holding a license, certificate or other permit issued by any state demonstrating the meeting of qualifications for professional, mechanical or other skills may render aid involving such skill in any party state to meet an earthquake emergency, and the state in which aid is rendered shall give due recognition to such license, certificate or other permit as if issued in the state in which aid is rendered.

Article 5.

No party or its officers, employees or other persons, certified by party states pursuant to agreed upon criteria and procedures for certification, rendering aid in another state pursuant to this compact shall be liable on account of any act or omission in good faith on their part while so engaged, or on account of maintenance or use of any equipment or supplies in connection therewith.

Article 6.

Nothing in this agreement precludes any state from entering into supplementary agreements with another state or states for the undertaking of mutual aid and exchange of information in the event of an earthquake emergency. These supplementary agreements may comprehend but are not limited to provisions for evacuation and reception of injured and other persons and the exchange of medical, fire, police, public utility reconnaissance, welfare, transportation and communications personnel, equipment and supplies.

Article 7.

Each party state shall provide compensation and death benefits to its insured officers, employees or other persons certified by party states, pursuant to agreed upon criteria and procedures for certification, and the representatives of deceased officers, employees and other certified persons sustaining injuries or death while rendering aid in another state pursuant to this compact, in the same manner and on the same terms as if the injury or death were sustained within the state by or in which the officer, employee or certified person was regularly employed.

Article 8.

Any party state rendering aid in another state pursuant to this compact shall be reimbursed by the party state receiving such aid for any loss or damage to, or expense incurred in the operation of, and equipment answering a request for aid, and for the cost of all materials, transportation, wages, salaries and maintenance of officers, employees and equipment incurred in connection with such request, including amounts paid under Article 7, provided that nothing herein contained shall prevent any assisting party state from assuming such loss, damage, expense or other cost or from loaning such equipment or from donating such services to the receiving party state without charge or cost. Any two (2) or more party states may enter into supplementary agreements establishing a different allocation of costs as among those states. The United States government may relieve the party state receiving aid from any liability and reimburse the party state rendering aid for loss, damage or expense incurred within the terms of this article.

Article 9.

Plans for the orderly evacuation and reception of the civilian population as the result of an earthquake emergency shall be worked out from time to time between representatives of the party states. Such plans shall include the manner of transporting such evacuees, the number of evacuees to be received in different areas, the manner in which food, clothing, housing and medical care will be provided, the registration of the evacuees, the providing of facilities for the notification of relatives or friends and the forwarding of such evacuees to other areas or the bringing in of additional materials and supplies, and all other relevant factors. The plans must provide that the party state receiving evacuees shall be reimbursed generally for the out-of-pocket expenses incurred in receiving and caring for the evacuees, for expenditures and transportation, food, clothing, medicines and medical care and like items. These expenditures shall be reimbursed by the party state of which the evacuees are residents or by the United States government under plans approved by it. The party state of which the evacuees are residents shall assume the responsibility for the ultimate support or repatriation of such evacuees.

Article 10.

Any state of the United States shall be eligible to become party to this compact. As to any eligible party state, this compact shall become effective when such state shall have enacted it into law; provided that it shall not become initially effective until enacted into law by two (2) party states.

Article 11.

Any party state may withdraw from this compact by enacting a statute repealing the same, but no such withdrawal shall become effective until ninety (90) days after the Governor of the withdrawing state shall have set formal notice in writing to the Governor of each other party state informing such Governors of the action of the Legislature in repealing the compact and declaring an intention to withdraw. A withdrawing state shall be liable for any obligations which it may have incurred on account of its party status up to the effective date of withdrawal, except that if the withdrawing state has specifically undertaken or committed itself to any performance of an obligation extending beyond the effective date of withdrawal, it shall remain liable to the extent of such obligation.

Article 12.

This compact is to be construed to effectuate the purposes stated in Article 1. If any provision of this compact is declared unconstitutional or the applicability thereof to any person or circumstances is held invalid, the constitutionality of the remainder of this compact and the applicability thereof to other persons and circumstances is not to be affected by it.

HISTORY: Laws, 1989, ch. 425, § 1, eff from and after passage (approved March 20, 1989).

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected a typographical error in Article 8. The word “from” was substituted for the word “for” so that “nothing herein contained shall prevent any assisting party state for assuming such loss” reads “nothing herein contained shall prevent any assisting party state from assuming such loss.” The Joint Committee ratified this correction at its August 5, 2008, meeting.

Comparable Laws from other States —

Missouri Revised Statutes, § 256.155.

RESEARCH REFERENCES

Am. Jur.

6 Am. Jur. Proof of Facts 3d, Act of God, § 1 et seq.

Emergency Aid to Local Governments

§ 27-107-321. Emergency aid to local governments loan and grant program established; amount of loan or grant authorized under program; loan repayment; powers and duties of Department of Finance and Administration in administering program.

    1. There is established an emergency aid to local governments loan and grant program to be administered by the Department of Finance and Administration, referred to in this section as “department,” for the purpose of assisting counties, incorporated municipalities and public school districts that suffer revenue losses as a result of a natural disaster for which a state of emergency has been duly proclaimed. Loan and grant proceeds distributed to counties, incorporated municipalities and public school districts shall be considered to be, and shall be utilized by recipient in the same manner as, governmental, enterprise or internal service fund type revenues, specifically for essential government services, including the payment of debt service.
    2. The department may contract for facilities and staff needed to administer this section, including routine management, as it deems necessary. The department may advertise for or solicit proposals from public or private sources, or both, for administration of this section or any services required for administration of this section or any portion thereof. It is the intent of the Legislature that the department endeavor to ensure that the costs of administration of this section are as low as possible.
    1. There is created a special fund in the State Treasury to be designated as the “Emergency Aid to Local Governments Fund,” referred to in this section as “fund,” which fund shall consist of money transferred from the Disaster Recovery Fund created in Section 31-17-123 and money designated for deposit therein from any other source, public or private, including, but not limited to, appropriations, bond proceeds, grants, gifts or donations. The fund shall be credited with all repayments of principal and interest derived from loans made from the fund. Unexpended amounts remaining in the fund at the end of a fiscal year shall not lapse into the State General Fund, and any interest earned or investment earnings on amounts in the fund shall be deposited to the credit of the Emergency Aid to Local Governments Fund. Monies in the fund may not be used or expended for any purpose except as authorized under this section.
    2. The department shall establish a loan and grant program by which loans and grants may be made available to counties, incorporated municipalities and public school districts, to assist those counties, incorporated municipalities and public school districts. Any governmental entity in the current fiscal year that demonstrates a projected revenue loss equal to or exceeding twenty-five percent (25%) of its governmental fund type revenues in the fiscal year prior to the occurrence of the natural disaster eligible under this section may qualify for a loan and/or grant. The interest rate on loans made under this section may vary from time to time and from loan to loan, and shall be at or below market interest rates as determined by the department. The department shall act as quickly as is practicable and prudent in deciding on any loan or grant request that it receives. No loan or grant shall be approved under this section unless the county, municipality or public school district requesting the loan or grant has exhausted all other available public or private programs to obtain funds for the revenue loss that it is projected to suffer. Such public or private programs shall include, but not be limited to, loans, grants and donations.
    3. The aggregate amount of any loans or grants received under this section by a county, incorporated municipality or public school district shall not exceed one hundred percent (100%) of the difference between the revenue received by a county, incorporated municipality or public school district from governmental fund type revenues that are used to fund essential services in the fiscal year prior to the occurrence of the natural disaster and the estimated revenue from such sources after the occurrence of the natural disaster plus available cash reserves or fund balances at the fiscal year end, as determined by the department. The State Bond Commission shall set the maximum amount of any loan or grant made under this section at an amount that will ensure the equitable distribution of the amounts available for loans and grants to the eligible governmental entities affected by the natural disaster, but in no event shall a grant exceed Three Million Dollars ($3,000,000.00) or the total aggregate amount of all grants exceed Twenty-five Million Dollars ($25,000,000.00).
    4. A county or public school district that receives a loan from the fund shall pledge for repayment of the loan any part of the homestead exemption annual tax loss reimbursement to which it may be entitled under Section 27-33-77, as may be required by the department. An incorporated municipality that receives a loan from the fund or the emergency fund shall pledge for repayment of the loan any part of the sales tax revenue distribution to which it may be entitled under Section 27-65-75 or any part of the homestead exemption annual tax loss reimbursement to which it may be entitled under Section 27-33-77, as may be required by the department. All recipients of such loans shall establish a dedicated source of revenue for repayment of the loan. Before any county, incorporated municipality or public school district shall receive any loan, it shall have executed with the department a loan agreement evidencing that loan, a copy of which shall be filed by the department with the State Tax Commission. The loan agreement shall not be construed to prohibit any recipient from prepaying any part or all of the funds received. The repayment schedule in each loan agreement shall provide for (i) monthly payments, (ii) semiannual payments or (iii) other periodic payments. The loan agreement shall provide for the repayment of all funds received from the fund within not more than three (3) years. The State Tax Commission shall, at the direction of the department, withhold semiannually from counties, incorporated municipalities and public school districts and monthly from incorporated municipalities, from the amount to be remitted to the county, municipality or public school district, the sum necessary to pay all or a portion of the periodic payments for the loan.
    5. Any county, incorporated municipality or public school district which receives a loan from the state for that purpose but which is not eligible to pledge for repayment under the provisions of paragraph (d) of this subsection, shall repay that loan by making payments each month to the State Treasurer through the Department of Finance and Administration for and on behalf of the department according to Section 7-7-15, to be credited to the fund in lieu of pledging homestead exemption annual tax loss reimbursement or sales tax revenue distribution.

      Loan repayments shall be according to a repayment schedule contained in each loan agreement as provided in paragraph (d) of this subsection.

    6. Evidences of indebtedness which are issued pursuant to this section shall not be deemed indebtedness within the meaning specified in Section 21-33-303 with regard to cities and incorporated towns, in Section 19-9-5 with regard to counties and in Section 37-59-5 with regard to public school districts.
    7. The State Auditor, upon request of the department, shall audit the receipts and expenditures of a county, an incorporated municipality or a public school district if loan repayments appear to be in arrears, and if the Auditor finds that the county, incorporated municipality or public school district is in arrears in those repayments, the Auditor shall immediately notify the executive director of the department who may take any action as may be necessary to enforce the terms of the loan agreement, including liquidation and enforcement of the security given for repayment of the loan, and the executive director of the department may, in his discretion, notify the State Tax Commission to withhold all future payments to the county, incorporated municipality or school district of homestead exemption annual tax loss reimbursements under Section 27-33-77 and/or all sums allocated to the incorporated municipality under Section 27-65-75, until such time as the county, incorporated municipality or public school district is again current in its loan repayments as certified by the department.
    8. All monies deposited in the fund shall be used only for providing the loans and grants authorized under this section. In addition, any amounts in the fund may be used to defray the reasonable costs of administering the fund; however, no monies in the fund which are to be used for grant purposes may be used to defray any costs of administering the fund or program. The department is authorized to use amounts available to it from the fund to contract for those facilities and staff needed to administer and provide routine management for the funds and loan program.
  1. In administering this section the department shall have the following powers and duties:
    1. To supervise the use of all funds made available under this section;
    2. To promulgate rules and regulations, to make variances and exceptions thereto, and to establish procedures in accordance with this section for the implementation of the loan and grant program;
    3. To requisition monies in the fund and distribute those monies in accordance with this section;
    4. To maintain, in accordance with generally accepted government accounting standards, an accurate record of all monies in the fund made available to counties, incorporated municipalities and public school districts under this section;
    5. To file annually with the Legislature a report detailing how monies in the fund were distributed during the preceding fiscal year to each county, incorporated municipality and public school district.
  2. The State Bond Commission, at one time, or from time to time, may declare the necessity for funds for the purposes provided in this section, including the costs incident to the administration of the loan and grant program. Upon approval by the State Bond Commission, the department is authorized to transfer any necessary amount from the Disaster Recovery Fund created in Section 31-17-123 to the fund in ample time to discharge such loans, grants and incidental costs.
  3. The department is authorized, without further process of law, to certify the necessity for warrants and is authorized and directed to issue such warrants, in such amounts as may be necessary to make loans and grants under the program authorized by this section.
  4. After any state funds in the fund are no longer needed for the particular purpose for which they were appropriated, deposited or transferred into the fund, the department shall transfer those state funds back to the particular fund or funds in the State Treasury from which they were appropriated or transferred into the fund, upon certification of the State Fiscal Officer that the state funds are not currently needed.
  5. At least five (5) days before any public ceremony to announce the award of a grant to a county, municipality or public school district under this section, the department shall notify all of the members of the Mississippi House of Representatives and Mississippi Senate whose districts include any portion of the county, municipality or school district to which the grant is being made.
  6. The department shall include the following language at a prominent location on any documents prepared by the department in connection with a grant made under this section that are to be provided to the county, municipality or school district to which the grant is made or to the public: “The funds for this grant were made available by the Mississippi Legislature.”

HISTORY: Laws, 2005, 5th Ex Sess, ch. 12, § 3; Laws, 2006, 1st Ex Sess, ch. 7, § 1, eff from and after passage (approved Sept. 13, 2006.).

Editor’s Notes —

Laws of 2006, 1st Ex Sess, ch. 8, § 18, effective September 13, 2006, provides:

“SECTION 18. Section 3, Chapter 534, Laws of 2006, is amended as follows:

“Section 3. There is hereby created in the State Treasury a special fund, separate and apart from any other special fund, to be designated as the Hurricane Disaster Reserve Fund. The State Fiscal Officer shall transfer from the State General Fund into the Hurricane Disaster Reserve Fund an amount equal to Two Hundred Sixty-eight Million Dollars ($268,000,000.00) during the period beginning July 1, 2006, and ending June 30, 2007.

“The funds transferred herein to the Hurricane Disaster Reserve Fund shall be utilized to defray the state’s share of any nonfederal matching requirements for Federal Emergency Management Agency grants associated with Hurricane Katrina and other disasters. Unexpended funds remaining in the Hurricane Disaster Reserve Fund at the end of the fiscal year shall not lapse into the State General Fund but shall remain in the fund and any interest earned or investment earnings on amounts in the Hurricane Disaster Reserve Fund shall remain in the fund; however, any interest earned or investment earnings on amounts in the fund during fiscal years 2007 and 2008 shall be transferred by the State Treasurer to the Emergency Aid to Local Governments Fund created in Section 27-107-321.

“Funds deposited into the Hurricane Disaster Reserve Fund shall be used only for the purposes specified in this section, and as long as the provisions of this section remain in effect, no other expenditure, appropriation or transfer of funds in the Hurricane Disaster Reserve Fund shall be made except by act of the Legislature making specific reference to the Hurricane Disaster Reserve Fund as the source of those funds.”

Section 27-3-4 provides that the terms “ ‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ “Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Amendment Notes —

The 2006 amendment, 1st Ex Sess, ch. 7, inserted all references to “grant” and “grants” throughout the section; added “including the payment of debt service” at the end of (1)(a); in the second-to-last sentence of (2)(a), inserted “or investment earnings” and substituted “Emergency Aid to Local Governments Fund” for “State General Fund”; in (2)(b), substituted “twenty-five percent (25%)” for “one-half (1/2)” in the second sentence and substituted “shall be approved” for “shall be granted” in the next-to-last sentence; rewrote the last sentence in (2)(c); rewrote the second sentence in (2)(h); substituted “transfer any necessary amount” for “transfer the necessary amount” in the last sentence in (4); and added (7) and (8).

Cross References —

State bond commission generally, see §31-17-1 et seq.

Chapter 109. Cruise Vessels

§ 27-109-1. Administration of chapter; operating license; powers and duties of commission; audits; records.

  1. The provisions of this chapter shall be administered by the State Tax Commission, which shall administer them for the protection of the public and in the public interest in accordance with the policy of this state.
    1. The operator of any cruise vessel or vessel operating within the territorial jurisdiction of the State of Mississippi shall be required to apply for and obtain a privilege license from the State Tax Commission.
    2. For purposes of this chapter, the operator of any cruise vessel or vessel shall be identified as any owner or lessee which is vested with the authority and responsibility to manage daily operations of any such cruise vessel or vessel.
      1. For purposes of this chapter, the term “cruise vessel” shall mean a vessel which complies with all U.S. Coast Guard regulations, having a minimum overall length of one hundred fifty (150) feet and a minimum draft of six (6) feet and which is certified to carry at least two hundred (200) passengers; and the term “vessel” shall mean a vessel having a minimum overall length of one hundred fifty (150) feet. The term “vessel” shall also mean a “cruise vessel” as referred to in Section 27-109-11. For the purposes of a “vessel” as that term is defined in this section, “navigable waters” means any rivers, creeks, bayous or other bodies of water within any county in this state bordering on the Mississippi River that are used or susceptible of being used as an artery of commerce and which either in their natural or improved condition are used or suitable for use as an artery of commerce or are used for the docking or mooring of a vessel, notwithstanding interruptions between the navigable parts of such rivers, creeks, bayous or other bodies of water by falls, shallows, or rapids compelling land carriage. The term “cruise vessel” or “vessel” also includes a structure as described in Section 97-33-1(b).
      2. For purposes of this subparagraph, the definitions of the words “person” and “gaming license” shall have the meanings ascribed to those words and terms in Section 75-76-5. After July 1, 2005, any person possessing a valid gaming license to conduct legal gaming on a cruise vessel or vessel may construct permanent structures upon which to place the vessel or cruise vessel where the licensee has received approval to offer legal gaming. Such permanent structures shall be included within the meanings of the terms “cruise vessel” and “vessel” under subparagraph (i). In the event that such a gaming licensee constructs permanent structures under this subparagraph, the requirement that a cruise vessel have a minimum draft of six (6) feet shall not apply. This subparagraph shall not authorize any form of inland gaming or the conducting of legal gaming on a vessel or cruise vessel which is not on, in or above water, as contemplated under subparagraph (i) and Section 97-33-1.
  2. The commission and its agents may:
    1. Inspect and examine all premises on the cruise vessel.
    2. Inspect all equipment and supplies in, upon or about such premises.
    3. Summarily seize and remove from such premises and impound any equipment or supplies for the purpose of examination and inspection.
    4. Demand access to and inspect, examine, photocopy and audit all papers, books and records of applicants and licensees, on their premises, or elsewhere as practicable, and in the presence of the licensee or his agent, respecting all matters affecting the enforcement of the policy or any of the provisions of this chapter.
  3. For the purpose of conducting audits after the cessation of operations by a licensee, the former licensee shall furnish, upon demand of an agent of the commission, books, papers and records as necessary to conduct the audits. The former licensee shall maintain all books, papers and records necessary for audits for a period of one (1) year after the date of the surrender or revocation of his privilege license. If the former licensee seeks judicial review of a deficiency determination or files a petition for a redetermination, he must maintain all books, papers and records until a final order is entered on the determination.
  4. The commission may investigate, for the purpose of prosecution, any suspected criminal violation of the provisions of this chapter. For the purpose of the administration and enforcement of this chapter, the commission and the executive, supervisory and investigative personnel of the commission have the powers of a peace officer of this state.
  5. The commission, or any of its members, has full power and authority to issue subpoenas and compel the attendance of witnesses at any place within this state, to administer oaths and to require testimony under oath. Any process or notice may be served in the manner provided for service of process and notices in civil actions. The commission may pay such transportation and other expense of witnesses as it may deem reasonable and proper. Any person making false oath in any matter before the commission is guilty of perjury. The commission, or any member thereof, may appoint hearing examiners who may administer oaths and receive evidence and testimony under oath.

HISTORY: Laws, 1989, ch. 480, § 1; Laws, 1990, ch. 449, § 1; Laws, 1990, ch. 573, § 2; Laws, 1990, 1st Ex Sess, ch. 45, § 143; Laws, 2005, ch. 488, § 1; Laws, 2005, 5th Ex Sess, ch. 11, § 1, eff from and after passage (approved October 6, 2005.).

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected a publishing error in the cross reference note. The reference to “19-3-77” was changed to “19-3-79”. The Joint Committee ratified the correction at its July 8, 2004 meeting.

Amendment Notes —

The 2005 amendment redesignated the former provisions of (2) as (2)(a), (2)(b) and (2)(c)(i); and added (2)(c)(ii).

The 2005 amendment, 5th Ex Sess, ch. 11, added the last sentence in (2)(c)(i).

Cross References —

Definition of navigable waters, see §1-3-31.

Exemption of cruise vessels from gambling restrictions, see §§19-3-79,67-1-71,87-1-5,95-3-25,97-33-1,97-33-17,97-33-25, and97-33-27.

Additional requirements for obtaining gaming license, including notice of intent to apply for gaming license, resolution authorizing gaming, and referendum on allowing gaming, see §19-3-79.

Elected or appointed official not to derive any pecuniary benefit as result of duties under this section, and penalties therefor, see §25-4-119.

State Tax Commission generally, see §27-3-1 et seq.

Penalties for violating this section, see §27-109-13.

Another definition of navigable waters, see §51-1-1.

Local option regarding alcoholic beverages as inapplicable to cruise vessels, see §67-1-71.

Gambling on vessel defined in this section not grounds for suspension or revocation of liquor license, see §67-1-71.

Mississippi Gaming Control Act, see §§75-76-1 et seq.

Application of definitions of “navigable waters” and “vessel” or “cruise vessel”, as defined herein, to Mississippi Gaming Control Act, see §75-76-5.

Authorization for cruise vessels authorized to operate under this chapter to continue to operate until licensed under the Mississippi Gaming Control Act, see §75-76-75.

Exemption of certain cruise vessels from ad valorem taxes, see §75-76-279.

Loser prohibited from suing and recovering money lost on cruise vessel, see §87-1-5.

Gambling aboard cruise vessel as not constituting nuisance, see §95-3-25.

Anti-gambling and wagering provisions as not applicable to cruise vessels, see §97-33-1.

Prohibition against possession of gambling devices inapplicable to vessels as defined in this section, see §97-33-7.

Gambling wagers, etc. on cruise vessels as not subject to seizure, see §97-33-17.

Exception from provision prohibiting pool-selling for cruise vessels, see §97-33-25.

Horse race betting, yacht-race or shooting match prohibitions as not applicable to cruise vessels, see §97-33-27.

OPINIONS OF THE ATTORNEY GENERAL

Because bodies of water identified in the definition of navigable waters are all natural watercourses, neither landlocked, currentless bodies of water nor artificially created lakes, ponds, borrow pits or other bodies of water are included in the definition of navigable waters. Williams, May 18, 1992, A.G. Op. #92-0036.

Artificially created channels connecting otherwise non-navigable bodies of water to navigable watercourses do not change the fundamental character of the non-navigable body to a navigable one, and artificially created impediments to passage do not deprive an otherwise conforming body of water of its navigable status. Williams, May 18, 1992, A.G. Op. #92-0036.

Admiralty law recognizes waters as being navigable when they are used or susceptible of being used as an artery of commerce, and bodies of water constitute an artery of commerce if they form in their ordinary condition by themselves, or by uniting with other waters, a continued highway over which commerce is or may be carried on with other states or foreign countries in the customary modes in which such commerce is conducted on water. Williams, May 18, 1992, A.G. Op. #92-0036.

While it is essential that a body of water be susceptible of being used as an artery of commerce in order to be classified as navigable water, it is not necessary that it actually be so utilized. Williams, May 18, 1992, A.G. Op. #92-0036.

It is not essential that the flow of water be sufficient at all times, or at all points, to constitute an artery of commerce, but is enough if there exists a naturally occurring channel or streambed connecting to the continuous highway of watercourses, which streambed contains some naturally occurring flow of water at ordinary water levels. Williams, May 18, 1992, A.G. Op. #92-0036.

Bodies of water which only communicate with navigable watercourses during flood stages do not meet the definition of navigable waters. Williams, May 18, 1992, A.G. Op. #92-0036.

Oxbow lakes, which are characterized by currents which reverse seasonally, running one direction when the Mississippi River rises and in the opposite direction when the River falls, are navigable waters. Williams, May 18, 1992, A.G. Op. #92-0036.

Definition of “navigable waters” requires that bodies of water suitable for casinos must be used or susceptible of being used as artery of commerce and must form in their ordinary condition, by themselves or by uniting with other waters, continued highway over which commerce is or may be carried on with other states or foreign countries in customary modes in which such commerce is conducted on water. Patton, July 14, 1993, A.G. Op. #93-0539.

Governing authorities may expend the specified percentage of funds received in any manner that will benefit educational purposes within the city. Nixon, May 12, 2006, A.G. Op. 06-0173.

RESEARCH REFERENCES

Am. Jur.

12 Am. Jur. 2d, Boats and Boating § 4 et seq.

5A Am. Jur. Pl & Pr Forms (Rev), Carriers, Form 47.1 (complaint, petition, or declaration by passenger on cruise ship against cruise line, slip and fall on stairs leading to dining room).

JUDICIAL DECISIONS

1. In general.

The requirement of subsection (2) of this section that a cruise vessel must have a draft of six feet does not require a casino to be located at a place where waters in their natural, unimproved condition are capable of accommodating such a cruise vessel. Concerned Citizens to Protect the Isles & Point, Inc. v. Mississippi Gaming Comm'n, 735 So. 2d 368, 1999 Miss. LEXIS 149 (Miss. 1999).

Shore-based casino could not be considered “vessel” for purposes of the Jones Act and general maritime law based on fact that it represented itself as being a “vessel” for purpose of obtaining a license to conduct gambling operations in the State of Mississippi. King v. Grand Casinos, 697 So. 2d 439, 1997 Miss. LEXIS 312 (Miss. 1997).

§ 27-109-3. Commission to promulgate regulations.

  1. The State Tax Commission shall, from time to time, adopt, amend or repeal such regulations, consistent with the policy, objects and purposes of this chapter as it may deem necessary or desirable in the public interest in carrying out the policy and provisions of this chapter.
  2. These regulations shall, without limiting the general powers herein conferred, include the following:
    1. Prescribing the method and form of application which any applicant for a privilege license must follow and complete before consideration of his application by the commission.
    2. Prescribing the information to be furnished by any applicant or licensee concerning his antecedents, habits, character, associates, criminal record, business activities and financial affairs, past or present.
    3. Prescribing the information to be furnished by a licensee relating to his employees.
    4. Requiring fingerprinting of an applicant or licensee, and casino and alcoholic beverage personnel of a licensee, or other methods of identification for such persons and the forwarding of all fingerprints taken pursuant to regulation to the Federal Bureau of Investigation.
    5. Prescribing the manner and procedure of all hearings conducted by the commission or any hearing examiner of the commission, including special rules of evidence applicable thereto and notices thereof.
    6. Requiring any applicant to pay all or any part of the fees and costs of investigation of such applicant as may be determined by the commission.
    7. Prescribing the manner and method of collection and payment of fees and issuance of licenses.
    8. Prescribing under what conditions a licensee may be deemed subject to revocation or suspension of his license.
    9. Requiring any applicant or licensee to waive any privilege with respect to any testimony at any hearing or meeting of the commission, except any privilege afforded by the Constitutions of the United States or this state.
    10. Requiring that any licensee or owner of ten percent (10%) or more of the operation shall not sell all or part of his ownership to a purchasing party until the purchasing party has met the requirements of this chapter.

HISTORY: Laws, 1989, ch. 480, § 2; Laws, 1990, ch. 573, § 3, eff from and after April 1, 1990.

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected a publishing error in the cross reference note. The reference to “19-3-77” was changed to “19-3-79”. The Joint Committee ratified the correction at its July 8, 2004 meeting.

Cross References —

Exemption of cruise vessels from gambling restrictions, see §§19-3-79,67-1-71,87-1-5,95-3-25,97-33-1,97-33-17,97-33-25, and97-33-27.

Elected or appointed official not to derive any pecuniary benefit as result of duties under this section, and penalties therefor, see §25-4-119.

State Tax Commission generally, see §27-3-1 et seq.

Penalties for violating this section, see §27-109-13.

RESEARCH REFERENCES

Am. Jur.

12 Am. Jur. 2d, Boats and Boating § 4 et seq.

§ 27-109-5. Qualifications for license.

  1. Any person who the tax commission determines is qualified to receive a license or is found suitable under the provisions of this chapter, having due consideration for the proper protection of the health, safety, morals, good order and general welfare of the inhabitants of the State of Mississippi and the declared policy of this state, may be issued a state privilege license for the operation of a cruise vessel. The burden of proving his qualification to receive any license or be found suitable is on the applicant.
  2. An application to receive a license shall not be granted unless the commission is satisfied that the applicant is:
    1. A person of good character, honesty and integrity;
    2. A person whose prior activities, criminal record, if any, reputation, habits and associations do not pose a threat to the public interest of this state or to the effective regulation and control of cruise vessels, or create or enhance the dangers of unsuitable, unfair or illegal practices, methods and activities in the operation of cruise vessels or the carrying on of the business and financial arrangements incidental thereto; and
    3. In all other respects qualified to be licensed or found suitable consistently with the declared policy of the state.
  3. A license to operate a cruise vessel shall not be granted unless the applicant has satisfied the commission that:
    1. He has adequate business probity, competence and experience, in the operation of cruise vessels or generally; and
    2. The proposed financing of the entire operation is:
      1. Adequate for the nature of the proposed operation; and
      2. From a suitable source. Any lender or other source of money or credit which the commission finds does not meet the standards set forth in subsection (2) may be deemed unsuitable.

HISTORY: Laws, 1989, ch. 480, § 3, eff from and after passage (approved March 28,1989).

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected a publishing error in the cross reference note. The reference to “19-3-77” was changed to “19-3-79”. The Joint Committee ratified the correction at its July 8, 2004 meeting.

Cross References —

Exemption of cruise vessels from gambling restrictions, see §§19-3-79,67-1-71,87-1-5,95-3-25,97-33-1,97-33-17,97-33-25, and97-33-27.

State Tax Commission generally, see §27-3-1 et seq.

Determination of whether applicant satisfies requirements of this section as first step in application process, see §27-109-7.

Penalties for violating this section, see §27-109-13.

RESEARCH REFERENCES

Am. Jur.

12 Am. Jur. 2d, Boats and Boating § 4 et seq.

§ 27-109-7. Consideration of applications; privilege license; certificate of suitability for each vessel; bonding requirements.

  1. The State Tax Commission shall evaluate and consider any application for a license to operate a cruise vessel or vessel in a two-step process. First, the commission shall determine whether the applicant satisfies the requirements of Section 27-109-5. Secondly, the commission shall determine whether any cruise vessel or vessel which may be operated by the licensee complies with applicable state law. This bifurcated process requires the issuance of a privilege license to the applicant and a separate certificate of suitability for each cruise vessel or vessel operated by the licensee.
  2. For each step above the Tax Commission may:
    1. Deny the application;
    2. Remand the matter for such further investigation and reconsideration as the commission may order; or
    3. By majority vote of the members present, grant the application for a privilege license or certificate of suitability. For the purposes of this section, a tie vote of the commission upon an application does not constitute a recommendation of denial of the application.
  3. The privilege license granted under this chapter is specific to the applicant and shall remain in force and effect without regard to any cruise vessel or vessel operated by the licensee. However, no licensee shall operate a cruise vessel or vessel without a certificate of suitability for such cruise vessel or vessel.
  4. An applicant must provide a surety bond to the State Tax Commission in the amount of Two Hundred Fifty Thousand Dollars ($ 250,000.00) for the faithful performance of all requirements imposed by law, regulation or conditions of the license. The State Tax Commission may accept from the applicant, in lieu of a surety bond, cash, time certificates of deposit, direct United States Treasury obligations which are fully guaranteed by the United States Government, or United States Government agency obligations which are fully guaranteed by the government of the United States.
  5. If the commission is not satisfied that an applicant is qualified to be licensed under this chapter, the commission may cause to be made such investigation into and conduct such hearings concerning the qualifications of the applicant in accordance with its regulations as it may deem necessary.
  6. If the commission desires further investigation be made or to conduct any hearings, it shall so notify the applicant and set a date for hearing, if a hearing is requested by the applicant.
  7. The commission has full and absolute power and authority to deny any application for any cause it deems reasonable. If an application is denied, the commission shall prepare and file its written decision upon which its order denying the application is based.

HISTORY: Laws, 1989, ch. 480, § 4; Laws, 1990, ch. 573, § 4, eff from and after April 1, 1990.

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected a publishing error in the cross reference note. The reference to “19-3-77” was changed to “19-3-79”. The Joint Committee ratified the correction at its July 8, 2004 meeting.

Cross References —

Exemption of cruise vessels from gambling restrictions, see §§19-3-79,67-1-71,87-1-5,95-3-25,97-33-1,97-33-17,97-33-25, and97-33-27.

Elected or appointed official not to derive any pecuniary benefit as result of duties under this section, and penalties therefor, see §25-4-119.

State Tax Commission generally, see §27-3-1 et seq.

Issuance of privilege license after tender of bond required by this section, see §27-109-9.

Application fee, see §27-109-11.

Penalties for violating this section, see §27-109-13.

RESEARCH REFERENCES

Am. Jur.

12 Am. Jur. 2d, Boats and Boating § 4 et seq.

1A Am. Jur. Pl & Pr Forms (Rev), Administrative Law, Form 341.2 (complaint, petition, or declaration – by license holder – against administrative agency – to enjoin further proceedings to suspend or revoke license – attempt to suspend or revoke license on grounds not listed in statute authorizing suspension or revocation of license).

5A Am. Jur. Pl & Pr Forms (Rev), Carriers, Form 47.1 (complaint, petition, or declaration by passenger on cruise ship against cruise line, slip and fall on stairs leading to dining room).

§ 27-109-9. Issuance of license; requirements applicable to existing cruise vessel operations.

If satisfied that an applicant is eligible to receive a state privilege license for the operation of a cruise vessel or vessel, and upon tender of all license fees as required by law and regulation of the State Tax Commission and tender of such bond as required by Section 27-109-7 for the payment of license fees and taxes and the faithful performance of all requirements imposed by law or regulation or the conditions of the license, the commission shall issue to the applicant named, under the name or style designated, such license and/or certificate as may be appropriate or as is provided by law.

Any person operating a cruise vessel within the territorial jurisdiction of the State of Mississippi at the time of passage of this chapter shall be allowed to continue to operate without a privilege license or certificate of suitability until such time as the commission shall issue or deny a privilege license and a certificate of suitability. Any person operating a cruise vessel under authority of this chapter may employ his own full-time pilot for the cruise vessel, provided that any such employee shall meet the requirements of all applicable United States Coast Guard rules and regulations.

HISTORY: Laws, 1989, ch. 480, § 5; Laws, 1990, ch. 573, § 5, eff from and after April 1, 1990.

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected a publishing error in the cross reference note. The reference to “19-3-77” was changed to “19-3-79”. The Joint Committee ratified the correction at its July 8, 2004 meeting.

Cross References —

Exemption of cruise vessels from gambling restrictions, see §§19-3-79,67-1-71,87-1-5,95-3-25,97-33-1,97-33-17,97-33-25, and97-33-27.

Elected or appointed official not to derive any pecuniary benefit as result of duties under this section, and penalties therefor, see §25-4-119.

State Tax Commission generally, see §27-3-1 et seq.

License fee, see §27-109-11.

Penalties for violating this section, see §27-109-13.

RESEARCH REFERENCES

Am. Jur.

12 Am. Jur. 2d, Boats and Boating § 4 et seq.

1A Am. Jur. Pl & Pr Forms (Rev), Administrative Law, Form 341.2 (complaint, petition, or declaration – by license holder – against administrative agency – to enjoin further proceedings to suspend or revoke license – attempt to suspend or revoke license on grounds not listed in statute authorizing suspension or revocation of license).

§ 27-109-11. Fees; distribution of fees.

  1. Each applicant for a privilege license for a cruise vessel shall pay an application fee of Five Thousand Dollars ($5,000.00).
  2. Each licensee shall pay a license fee of Five Thousand Dollars ($5,000.00).
  3. Each cruise vessel licensed hereunder shall pay a boarding fee of Three Dollars and Fifty Cents ($3.50) per passenger to the commission. Of this fee, sixty percent (60%) shall be retained by the state, twenty percent (20%) shall be returned to the county of the port and twenty percent (20%) shall be returned to the municipality of the port.

HISTORY: Laws, 1989, ch. 480, § 6, eff from and after passage (approved March 28, 1989).

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected a publishing error in the cross reference note. The reference to “19-3-77” was changed to “19-3-79”. The Joint Committee ratified the correction at its July 8, 2004 meeting.

Cross References —

Exemption of cruise vessels from gambling restrictions, see §§19-3-79,67-1-71,87-1-5,95-3-25,97-33-1,97-33-17,97-33-25, and97-33-27.

Cruise vessel as falling within the term “vessel” as used in this section, see §27-109-1.

Term vessel as also meaning cruise vessel referred to in this section, see §27-109-1.

Penalties for violating this section, see §27-109-13.

RESEARCH REFERENCES

Am. Jur.

12 Am. Jur. 2d, Boats and Boating §§ 4 et seq.

§ 27-109-13. Penalties.

  1. Any person who violates any provision of Sections 27-109-1 through 27-109-11 shall be punished:
    1. For any offense, by imprisonment in the state penitentiary for not more than ten (10) years, or by a fine of not more than Ten Thousand Dollars ($10,000.00), or by both fine and imprisonment.
    2. For a second or subsequent offense, the court shall not suspend a sentence of imprisonment imposed pursuant to paragraph (a) of this subsection or grant probation to the person convicted.
  2. Any person who attempts, or two (2) or more persons who conspire, to violate any provision of Sections 27-109-1 through 27-109-11, each shall be punished by imposing the penalty provided in subsection (1) for the completed crime.

HISTORY: Laws, 1989, ch. 480, § 7, eff from and after passage (approved March 28, 1989).

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected a publishing error in the cross reference note. The reference to “19-3-77” was changed to “19-3-79”. The Joint Committee ratified the correction at its July 8, 2004 meeting.

Cross References —

Exemption of cruise vessels from gambling restrictions, see §§19-3-79,67-1-71,87-1-5,95-3-25,97-33-1,97-33-17,97-33-25, and97-33-27.

RESEARCH REFERENCES

Am. Jur.

12 Am. Jur. 2d, Boats and Boating §§ 4 et seq.

§ 27-109-15. State Tax Commission certification that it is exercising duties granted under Mississippi Gaming Control Act; licenses.

From and after the time that the State Tax Commission certifies to the Governor that it is exercising the duties granted to it under the Mississippi Gaming Control Act, the licensing and regulation of cruise vessels and vessels as provided for in this chapter shall terminate under the provisions hereof and shall thenceforth be implemented pursuant to the provisions of the Mississippi Gaming Control Act; and no license shall be granted, no fees imposed or collected, and no penalties assessed under the provisions of this chapter; but all such things shall be done pursuant to the provisions of the Mississippi Gaming Control Act. No new license shall be issued under this chapter from and after the effective date of the Mississippi Gaming Control Act.

HISTORY: Laws, 1990, 1st Ex Sess, ch. 45, § 144, eff from and after passage (approved June 29, 1990).

Editor’s Notes —

The Mississippi Gaming Control Act was enacted by Laws of 1990 Ex Sess, ch. 45, and codified predominately as a new Chapter 76, in Title 75. For a complete list of sections affected by Laws of 1990 Ex Sess, ch. 45, see the Statutory Tables volume.

Cross References —

State Tax Commission generally, see §27-3-1 et seq.

Chapter 111. Payment Credit Vouchers as Credit Against Income and Corporation Franchise Tax Liabilities [Repealed]

§ 27-111-1. Payment credit vouchers as credit against income tax and corporation franchise tax liability of certain telecommunications enterprises providing broadband telecommunications services to institutions of higher learning [Repealed effective July 1, 2018].

  1. The Governor shall be authorized to issue to a telecommunications enterprise that has contracted with the state to provide broadband telecommunications service to institutions of higher learning, a payment credit voucher in lieu of an equal amount of cash payment pursuant to the terms of the contract for services. The payment credit voucher shall entitle the telecommunications enterprise to a credit against the aggregate tax liabilities imposed on such telecommunications enterprise by Chapters 7 and 13 of Title 27, Mississippi Code of 1972, in an amount that is equal to such payment credit voucher.
  2. The tax credits in lieu of payment shall only be issued if agreed to by the telecommunications enterprise and authorized by the Governor with a signed payment credit voucher.
  3. The total amount of tax credits authorized under this section in any fiscal year shall not exceed Two Million Dollars ($2,000,000.00) in the aggregate.
  4. The excess, if any, of the credit allowed by this section over the aggregate tax liabilities imposed against the telecommunications enterprise by Chapters 7 and 13 of Title 27, Mississippi Code of 1972, may be utilized against the aggregate tax liabilities imposed by Chapters 7 and 13 of Title 27, Mississippi Code of 1972, on any related member with respect to the telecommunications enterprise. For purposes of this subsection, the term “related member” shall have the meaning given to such term by Section 27-7-17(2)(a)(iv). If the provider or any related member is unable to utilize the full amount of the credit voucher, then the remaining amount shall constitute an overpayment of the tax imposed by Chapter 7 of Title 27, Mississippi Code of 1972, and shall be refunded to the service provider as provided in Section 27-7-51. Any such overpayment shall be paid by the commissioner not later than ninety (90) days after the filing of the applicable tax return by the service provider. Interest on the overpayment shall be computed under the provisions of Section 27-7-315.
  5. The tax credits authorized by this section shall be used to assist the state in managing its cash flows, shall apply in addition to, and after the application of, all other credits applicable to the service provider and shall not be used in determining any cap placed on any other tax credits applicable to the telecommunications enterprise.
  6. For purposes of this subsection, the term “telecommunications enterprises” shall have the meaning given to such term by Section 57-73-21(14)(b).
  7. This section shall be repealed from and after July 1, 2018.

    Repealed by its own terms, effective July 1, 2018.

    §27-111-1. [Laws, 2010, ch. 511, § 28; Laws, 2014, ch. 445, § 5, eff from and after July 1, 2014.]

Repealed by its own terms, effective July 1, 2018.

Repealed by its own terms, effective July 1, 2018.

§27-111-1. [Laws, 2010, ch. 511, § 28; Laws, 2014, ch. 445, § 5, eff from and after July 1, 2014.]

§ 27-111-1. Repealed.

§ 27-113-1. Short title.

This chapter may be cited as the “Facilitating Business Rapid Response to State Declared Disasters Act of 2015.”

HISTORY: Laws, 2015, ch. 420, § 1, eff from and after passage (approved Mar. 29, 2015.).

§ 27-113-3. Legislative findings.

The Legislature finds that:

During times of storm, flood, fire, earthquake, hurricane or other disaster or emergency, many businesses bring in resources and personnel from other states throughout the United States on a temporary basis to expedite the often enormous and overwhelming task of cleaning up, restoring and repairing damaged buildings, equipment and property or even deploying or building new replacement facilities in the state.

This may involve the need for out-of-state businesses, including out-of-state affiliates of businesses based in the state, to bring in resources, property and/or personnel that previously have had no connection to the state, to perform activity in the state, including, but not limited to, repairing, renovating, installing, building, rendering services or other business activities and for which personnel may be located in the state for extended periods of time to perform such activities.

During such time of operating in the state on a temporary basis solely for purposes of helping the state recover from the disaster or emergency, these businesses and individual employees should not be burdened by any requirements for business and employee taxes as a result of such activities in the state for a temporary period.

To ensure that businesses may focus on quick response to the needs of the state and its citizens during a declared state disaster or emergency, it is appropriate for the Legislature to deem that such activity for a reasonable period of time before, during, and after the disaster or emergency for repairing and restoration of the often devastating damage to critical property and infrastructure in the state as defined in this chapter shall not establish presence, residency, nor doing business in the state nor any other criteria for purposes of state and local taxes, licensing and regulatory requirements.

HISTORY: Laws, 2015, ch. 420, § 2, eff from and after passage (approved Mar. 29, 2015.).

§ 27-113-5. Definitions.

As used in this chapter:

“Registered business in the state” or “registered business” means a business entity that is currently registered to do business in the state prior to the declared state disaster or emergency.

“Out-of-state business” means a business entity that, except for disaster or emergency-related work, has no presence in the state and conducts no business in the state whose services are requested by a registered business or by a state or local government for purposes of performing disaster or emergency-related work in the state. This shall also include a business entity that is affiliated with the registered business in the state solely through common ownership. The out-of-state business has no registrations or tax filings or nexus in the state other than disaster or emergency-related work during the tax year immediately preceding the declared state disaster or emergency.

“Out-of-state employee” means an employee who does not work in the state, except for disaster or emergency-related work during the disaster response period.

“Critical infrastructure” means property and equipment owned or used by communications networks, electric generation, transmission and distribution systems, gas distribution systems, water pipelines and related support facilities that services multiple customers or citizens, including, but not limited to, real and personal property such as buildings, offices, lines, poles, pipes, structures and equipment.

“Declared state disaster or emergency” means a disaster or emergency event:

For which the Governor has issued a state of emergency proclamation; or

For which a presidential declaration of a federal major disaster or emergency has been issued.

“Disaster response period” means a period that begins ten (10) days prior to the first day of the Governor’s proclamation or the President’s declaration, whichever occurs first, and that extends sixty (60) calendar days after the declared state disaster or emergency, or any longer period authorized by the Governor; however, in no event shall the disaster response period be more than one hundred twenty (120) days.

“Disaster or emergency-related work” means repairing, renovating, installing, building, rendering services or other business activities that relate to critical infrastructure that has been damaged, impaired or destroyed by the declared state disaster or emergency.

HISTORY: Laws, 2015, ch. 420, § 3, eff from and after passage (approved Mar. 30, 2015.).

§ 27-113-7. Certain exemptions for out-of-state businesses and employees conducting operations within the state for purposes of performing work or services related to declared state disaster or emergency.

    1. An out-of-state business that conducts operations within the state for purposes of performing work or services related to a declared state disaster or emergency during the disaster response period shall not be considered to have established a level of presence that would require that business to register, file and/or remit state or local taxes or that would require, except as otherwise provided in this section, that business or its out-of-state employees to be subject to any state licensing or registration requirements. This includes any and all state or local business licensing or registration requirements or state and local taxes or fees, including, but not limited to, unemployment insurance, occupational licensing fees, privilege taxes, sales and use tax or ad valorem tax on equipment brought into the state temporarily for use during the disaster response period and subsequently removed from the state, Public Service Commission or Secretary of State licensing and regulatory requirements. For purposes of any state or local tax on or measured by, in whole or in part, net or gross income or receipts, all activity of the out-of-state business that is conducted in this state pursuant to this chapter shall be disregarded with respect to any filing requirements for such tax, including the filing required for a unitary or combined group of which the out-of-state business may be a part. For the purpose of apportioning income, revenue or receipts the performance by an out-of-state business of any work in accordance with this chapter shall not be sourced to or shall not otherwise impact or increase the amount of income, revenue or receipts apportioned to this state.
    2. Any out-of-state employee shall not be considered to have established residency or a presence in the state that would require that person or that person’s employer to file and pay income taxes or to be subjected to tax withholdings or to file and pay any other state or local tax or fee during the disaster response period. This includes any related state or local employer withholding and remittance obligations, but does not include any transaction taxes or fees as described in subsection (2) of this section.
  1. Out-of-state businesses and out-of-state employees shall be required to pay transaction taxes and fees, including, but not limited to, fuel taxes or sales/use taxes on materials or services consumed or used in the state subject to sales/use tax, hotel taxes, car rental taxes or fees that the out-of-state affiliated business or out-of-state employee purchases for use or consumption in the state during the disaster response period, unless such taxes are otherwise exempted during a disaster response period.
  2. Any out-of-state business or out-of-state employee that remains in the state after the end of the disaster response period will become subject to the state’s normal standards for establishing presence, residency or doing business in the state and will therefore become responsible for any business or employee tax requirements that ensue.
  3. Nothing in this section shall be construed to exempt any out-of-state business, out-of-state employee or individual from securing and paying applicable license and related fees imposed by professional licensing boards of this state.

HISTORY: Laws, 2015, ch. 420, § 4, eff from and after passage (approved Mar. 30, 2015.).

§ 27-113-9. Notification to Department of Revenue after out-of-state business enters state for purposes of responding to disaster or emergency; post disaster response period application of state laws and requirements.

    1. The out-of-state business that enters the state shall, upon request, provide to the Department of Revenue a statement that it is in the state for purposes of responding to the disaster or emergency, which statement shall include the business’ name, state of domicile, principal business address, federal tax identification number, date of entry and contact information.
    2. A registered business in the state shall, upon request, provide the information required in paragraph (a) of this subsection for any affiliate that enters the state that is an out-of-state business. The notification shall also include contact information for the registered business in the state.
  1. An out-of-state business or an out-of-state employee that remains in the state after the disaster response period shall complete state and local registration, licensing and filing requirements that ensue as a result of establishing the requisite business presence or residency in the state applicable under the existing rules.
  2. The Department of Revenue shall promulgate necessary regulations, develop and issue forms or online processes, and maintain and make available an annual record of any designations pursuant to this chapter.

HISTORY: Laws, 2015, ch. 420, § 5, eff from and after passage (approved Mar. 30, 2015.).

Chapter 113. Facilitating Business Rapid Response to State Declared Disasters Act of 2015

Chapter 115. Alyce G. Clarke Mississippi Lottery Law.

§ 27-115-1. Short title.

This chapter shall be referred to as the “Alyce G. Clarke Mississippi Lottery Law.”

HISTORY: Laws, 2018, 1st Ex Sess, ch. 2, § 1, eff from and after September 1, 2018.

§ 27-115-3. Legislative intent.

The Legislature recognizes that the operations of a state lottery are unique activities for state government and that a corporate structure will best enable the lottery to be managed in an entrepreneurial and business-like manner. It is the intent of the Legislature that the Mississippi Lottery Corporation shall be accountable to the Governor, the Legislature, and the people of the state through a system of audits, reports, and disclosures as required by this chapter.

HISTORY: Laws, 2018, 1st Ex Sess, ch. 2, § 2, eff from and after September 1, 2018.

§ 27-115-5. Definitions.

As used in this chapter, the following words and phrases shall have thefollowing meanings unless the context clearly requires otherwise:

“Corporation”means the Mississippi Lottery Corporation.

“Lottery”means any game of chance approved by the corporation and operatedpursuant to this chapter, which utilizes the sale of paper tickets forvarious intrastate and multistate or multisovereign lottery games(such as Pick-3, Pick-4, Mega Millions, Powerball), and “instanttickets” as defined, but specifically excluding any form of“video lottery” or use of “video lottery terminal”as defined.

“Majorprocurement” means any item, product or service in the amountof One Million Dollars ($1,000,000.00) or more, including, but notlimited to, major advertising contracts, annuity contracts, prizes,products, and services unique to the Mississippi lottery.

“Net proceeds”means gross lottery revenues minus amounts paid as prizes and expensesof operation of the lottery.

“Person”means any individual, corporation, partnership, unincorporated associationor other legal entity.

“President”means the President of the Mississippi Lottery Corporation, who shallalso serve as chief executive officer of the corporation.

“Retailer”means any person with whom the corporation has contracted to selllottery tickets to the public.

“Security”means the protection of information that would provide an unfair advantageto any individual involved in the operation of the lottery, protectionand preservation of the integrity of lottery games and operations,as well as measures taken to prevent crimes against the corporationand its retailers.

“Vendor”means any person who has entered into a contract with the corporation.

“Fiscalyear” means the fiscal year used by the State of Mississippigovernment.

“Board”means the Mississippi Lottery Corporation Board of Directors.

“Instantticket” means a lottery game in which a player scratches acoating from one or more play areas on a ticket to determine if heor she has won, as indicated by the symbols and words that are revealed.

“Videolottery” and “video lottery terminal” means anyelectronic interactive computerized game machine or device equippedwith a video screen and buttons, keys, a keyboard, touchscreen orother input device allowing input by an individual player and intowhich the player inserts coins, tokens, currency or other representationof value (including, but not limited to, an electronic card, ticketor other thing on which value is recorded electronically) as considerationin order for play of a game to be available, and through which, asa result of the play of a game, the player may receive free games,credits redeemable for cash or a noncash prize, or some other thingof value, whether or not received directly from the device, or nothing,determined wholly or predominantly by chance.

HISTORY: Laws, 2018, 1st Ex Sess, ch. 2, § 3, eff from and after September 1, 2018.

§ 27-115-7. State lottery created; Mississippi Lottery Corporation created.

  1. There is herebycreated a state lottery, which shall be administered by a corporationwhich shall be known as the “Mississippi Lottery Corporation.”The corporation shall be managed in such a manner that enables thepeople of the state to benefit from its profits and to ensure theintegrity of the lottery.
  2. The existenceof the corporation, which shall be domiciled in the State of Mississippi,shall begin upon the appointment of all five (5) members of the boardas provided in Section 27-115-9.
  3. The exclusivevenue for any action or matter against the corporation arising outof or in connection with the issuance, nonissuance, delivery or failureto deliver a lottery ticket or payment or nonpayment of a lotteryprize is the county in which its corporate headquarters is located,and the circuit court for that county has exclusive jurisdiction thereof.For purposes of court costs, the corporation shall be a private corporation.

HISTORY: Laws, 2018, 1st Ex Sess, ch. 2, § 4, eff from and after September 1, 2018.

§ 27-115-9. Mississippi Lottery Corporation Board of Directors; membership; terms; meetings.

  1. The affairs ofthe corporation shall be administered by the Mississippi Lottery CorporationBoard of Directors. The board shall be composed of five (5) membersappointed by the Governor, with the advice and consent of the Senate.The Commissioner of Revenue and the State Treasurer shall serve asex officio, nonvoting members. Members appointed when the Senate isnot in session shall serve only until the end of the next regularsession, unless confirmed by the Senate.
    1. Members of theboard shall be residents of the State of Mississippi, and the Governorshall take into account the goals of geographic, racial, gender andother categories of diversity when nominating board members.
    2. Of the initialappointees, the members’ terms shall be staggered as follows:one (1) term to expire on December 31, 2019; December 31, 2020; December31, 2021; December 31, 2022; and December 31, 2023. After the expirationof the initial terms, members of the board shall serve terms of five(5) years.
    3. Members may servebeyond the end of their respective terms until their successors havebeen appointed and qualified. No member shall serve more than two(2) consecutive five-year terms. Members may be removed by the Governorfor neglect of duty, misfeasance or nonfeasance in office. The boardshall annually elect a chairman from among its voting members.
  2. Appointed membersof the board shall be entitled to per diem compensation pursuant to Section 25-3-69 paid by thecorporation and shall be reimbursed by the corporation for necessarytravel and other reasonable expenses incurred in the performance oftheir official duties. No appointed member of the board shall be considereda public officer.
  3. The board, uponthe initial call of the Governor and the chairman thereafter, shallmeet at least monthly for the first eighteen (18) months and at suchother times as the chairman may determine. Three (3) voting membersof the board shall constitute a quorum. The board shall also meetupon call of three (3) or more of the voting members of the board.The board shall keep accurate and complete records of all its meetings.
  4. All meetingsof the board shall be subject to the Open Meetings Act in Section 25-41-1 et seq.

HISTORY: Laws, 2018, 1st Ex Sess, ch. 2, § 5, eff from and after September 1, 2018.

§ 27-115-11. Appointment of president of the corporation; approval or rejection of nomination by Governor.

  1. The president of the corporation shall be appointed by the board subject to the approval of the Governor. The Governor shall, within thirty (30) days after receiving the nomination of the president in writing, either approve or reject the nomination. Failure to take either action within the required time shall constitute approval by the Governor. If the Governor rejects the nomination of the president, then the board shall submit a different nominee to the Governor. The president shall manage the daily affairs of the corporation and shall have such powers and duties as specified by this chapter, by the board, and any rules or regulations adopted by the board. The president shall not be a member of the board. The president shall serve at the will and pleasure of the board.
  2. The president shall employ such personnel as he or she deems necessary. All personnel shall serve at the will and pleasure of the president, unless otherwise specified by the president.
  3. The board shall set the salary of the president.
  4. No employee shall be a member of the board.

HISTORY: Laws, 2018, 1st Ex Sess, ch. 2, § 6, eff from and after September 1, 2018.

§ 27-115-13. Corporation records deemed public records; exceptions.

  1. Except as provided under Section 27-115-23, all records of the corporation shall be deemed public records and subject to public inspection as provided by Section 25-61-1 et seq. unless:
    1. The record relates to or was provided by a confidential source or informant and relates to lottery security, applicant, vendor, or retailer qualifications or conduct;
    2. The record involves a trade secret of the corporation or of a vendor;
    3. The disclosure of the record would endanger the security of the lottery or its retailers; or
    4. The record is covered by another exemption under federal or state law.
  2. Records pertaining to the security of lottery operations, whether current or proposed, the security director, and the division handling security shall be deemed to be records containing security procedures, investigative techniques, or internal security information.

HISTORY: Laws, 2018, 1st Ex Sess, ch. 2, § 7, eff from and after September 1, 2018.

§ 27-115-15. Duties of the board.

  1. The board shall provide the president with private sector perspectives on the operation of a business, large marketing enterprise, and the like. The board shall:
    1. Approve, disapprove, amend or modify the budget recommended by the president for the operation of the corporation.
    2. Approve, disapprove, amend or modify the terms of major procurements recommended by the president.
    3. Serve as a board of appeals for any denial, revocation or cancellation by the president of a contract with a lottery retailer.
    4. Adopt such administrative rules and regulations as may be necessary to carry out and implement its powers and duties, the operations of the corporation, the conduct of lottery games in general and any other matters necessary or desirable for the efficient and effective operation of the lottery or convenience of the public.
  2. Any policies adopted by authority of this section or any other section of this chapter must be published and posted on the corporation’s website thirty (30) days prior to becoming effective.

HISTORY: Laws, 2018, 1st Ex Sess, ch. 2, § 8, eff from and after September 1, 2018.

§ 27-115-17. Prohibited games; administrative rules and regulations for the conduct of lottery games and operations; hearings for violations of chapter; relation to Mississippi Gaming Commission.

  1. The board shall not authorize, conduct or administer lottery games involving the use of a “video lottery terminal” as defined or any mobile or Internet-based or monitor-based interactive game, or any simulated casino-style game, including video poker, video roulette, slot machines or video blackjack, or any variant of these prohibited games.
  2. The board may adopt administrative rules and regulations for the conduct of specific lottery games and operations, including, but not limited to, administrative rules and regulations specifying:
    1. The types of lottery games to be conducted which utilize the sale of paper tickets for various intrastate and multistate or multisovereign lottery games (such as Pick-3, Pick-4, Mega Millions, Powerball) and “instant tickets” as defined.
    2. The sale price of tickets.
    3. The number and amount of prizes.
    4. The methods to be used in selling tickets for lottery games; provided, however, the corporation shall not permit any lottery game to be played or ticket to be purchased, sold or played by any method involving (i) a video lottery terminal or (ii) by any personal computer, tablet, smartphone, mobile device or other similar equipment or type of device.
    5. The methods and location of selecting or validating winning tickets.
    6. The frequency and the means of conducting drawings which shall be open to the public.
    7. The manner of payment of prizes.
    8. The frequency of games and drawings.
    9. The manner and amount of compensation to lottery retailers, except all compensation shall be uniform.
    10. Any other matters necessary to carry out this chapter and necessary for the efficient and effective operation of the lottery or for the convenience of the public.
  3. In all other matters, the board shall advise and make recommendations. In addition, the board shall:
    1. Conduct hearings upon complaints charging violations of this chapter or of administrative rules and regulations adopted by the corporation and shall conduct such other hearings as may be provided by administrative rules and regulations.
    2. Periodically, review the performance of the corporation and:
      1. Advise the president and make recommendations to him or her regarding operations of the corporation; and
      2. Identify potential improvements in this chapter, the administrative rules and regulations of the corporation, and the management of the corporation.
    3. Request from the corporation any information the board determines to be relevant to its duties.
  4. Nothing in this chapter shall be construed to govern, affect or limit gaming operations at a licensed gaming facility nor shall this chapter be construed to supersede or preempt the authority of the Mississippi Gaming Commission as it relates to gaming operations occurring at a licensed gaming facility.
  5. Nothing in this chapter shall prohibit a licensed gaming facility under the Mississippi Gaming Commission from applying and operating as a lottery retailer under this chapter.

HISTORY: Laws, 2018, 1st Ex Sess, ch. 2, § 9, eff from and after September 1, 2018.

§ 27-115-19. Powers and duties of corporation; immunity from liability.

  1. The corporation shall conduct and administer lottery games to result in maximization of revenues to the State of Mississippi. The corporation, its employees, and the members of the board shall provide for the efficient and effective operation of lottery games which ensure the integrity of the lottery and maintain the dignity of the state and the general welfare of its citizens.
  2. The corporation, in pursuing the objectives and purposes of this chapter, may:
    1. Sue and be sued in its corporate name.
    2. Adopt a corporate seal and a symbol.
    3. Hold patents, copyrights, trademarks, and service marks and enforce its rights with respect thereto.
    4. Register to do business in Mississippi and appoint agents upon which process may be served.
    5. Enter into written agreements with one or more other states or sovereigns for the operation, marketing and promotion of a joint lottery or joint-lottery games.
    6. Acquire real property and make improvements thereon.
    7. Make, solicit and request proposals and offers, and execute and effectuate any and all agreements or contracts, including, but not limited to:
      1. Contracts that provide for the placement of commercial advertising on tickets.
      2. Contracts for the purchase and/or lease of real property as are necessary for the operation and promotion of the lottery.
      3. Any contract and/or agreement necessary for the implementation, operation, and promotion of the lottery and this chapter.
    8. Adopt and amend such bylaws, rules and regulations, with the approval of the board as it deems necessary to administer this chapter.
  3. The corporation shall:
    1. Supervise and administer the lottery in accordance with the provisions of this chapter and the administrative rules and regulations adopted by the board.
    2. Submit quarterly and annual reports to the Governor, the Lieutenant Governor, the Speaker of the House of Representatives, the State Treasurer, the State Auditor, the Joint Legislative Committee on Performance Evaluation and Expenditure Review, and the Commissioner of Revenue containing financial information and projections which include, but are not limited to, disclosure of gross revenues, expenses and net proceeds for the period.
    3. Adopt by administrative rules and regulations a system of continuous internal audits.
    4. Maintain weekly or more frequent records of lottery transactions, including distribution of tickets to lottery retailers, revenues received, claims for prizes, prizes paid and all other financial transactions of the corporation.
    5. Adopt by administrative rules and regulations a code of ethics for officers and employees of the corporation to carry out the standards of conduct established by this chapter.
    6. Adopt by administrative rules and regulations guidelines for the disposal of lottery property if the corporation is dissolved.
  4. There shall be no liability on the part of, and no cause of action shall arise against, the corporation, its governing board, staff, agents, vendors, or employees, arising out of or in connection with the issuance, failure to issue, or delivery of a lottery ticket.

HISTORY: Laws, 2018, 1st Ex Sess, ch. 2, § 10, eff from and after September 1, 2018.

§ 27-115-21. Powers and duties of president of the corporation.

  1. The president,as chief executive officer of the corporation, shall direct and superviseall administrative and technical activities in accordance with theprovisions of this chapter and within the administrative rules andregulations adopted by the board. The president shall:
    1. Supervise andadminister the operation of the corporation, the lottery and its games.
    2. Employ and directsuch personnel as may be necessary to carry out the purposes of thischapter and utilize such services, personnel or facilities of thecorporation as he or she may deem necessary.
    3. Contract in accordancewith the administrative rules and regulations adopted by the corporationwith lottery retailers.
    4. Make availablefor inspection by the board or any member of the board, upon request,all books, records, files, and other information and documents ofhis or her office and to advise the board and recommend such administrativerules and regulations and other matters he or she deems necessaryand advisable to improve the operation and administration of the lottery.
    5. Subject to thelimitations under Section 27-115-69, enterinto any contract pursuant to this chapter with any person for thepromotion and operation of the lottery or for the performance of anyof the functions as provided in this chapter or administrative rulesand regulations adopted by the board.
    6. Attend meetingsof the board or appoint a designee to attend on his or her behalf.
    7. Not later thanthirty (30) days before the beginning of the corporation’sfiscal year, submit the proposed annual budget of the corporationand projected net proceeds to the board for review and approval. Inaddition, the proposed annual budget of the corporation shall includea personnel table reporting information for each full-time and part-timepermanent position, as follows:
      1. The positiontitle and the salary for each position in the existing operating budgetfor the current fiscal year, indicating whether each position is filledor vacant as of the reporting date.
      2. The positiontitle and the salary recommended for each position for the next fiscalyear.
  2. The president,with the approval of the board, may amend or modify the budget atany time in any manner deemed necessary for the proper operation ofthe corporation.
  3. Following hisor her approval by the Governor and during his or her entire employmentby the board, the president shall reside in Mississippi.
  4. The presidentand the board shall conduct an ongoing examination of the operationand administration of lotteries in other states and/or countries,including reviewing available literature on the subject, of federallaws and regulations which may affect the operation of the lottery,and of the reaction of citizens of this state to existing or proposedfeatures of lottery games with a view toward implementing improvementsthat will tend to serve the purposes of this chapter. The presidentmay also establish one or more market or equipment research centersfor lottery products and may establish lottery player informationcenters.
  5. The presidentshall require bond from corporate employees with access to corporatefunds or lottery funds in such an amount as provided in the administrativerules and regulations of the board.
  6. The presidentmay:
    1. Require bondfrom other employees as he or she deems necessary.
    2. For good cause,suspend, revoke or refuse to renew any contract entered into in accordancewith this chapter or the administrative rules and regulations of theboard.
    3. Upon specificor general approval of the board, conduct hearings and administeroaths to persons for the purpose of assuring the security or integrityof lottery operations, or to determine the qualifications or complianceby vendors and retailers.
    4. Upon specificor general approval of the board, enter into personal service contractspursuant to administrative rules and regulations adopted by the boardand compensate such consultants and technical assistants as may berequired to carry out the provisions of this chapter.
    5. By agreement,secure information and services as he or she may deem necessary fromany department, agency or unit of the federal, state or local government,and to the extent allowed by federal or state law, may compensatesuch department, agency or unit of government for its informationand services.
  7. Agencies, departmentsor units of state government shall cooperate with the corporationto assure the integrity of the lottery and the effective operationof the lottery games.

HISTORY: Laws, 2018, 1st Ex Sess, ch. 2, § 11, eff from and after September 1, 2018.

§ 27-115-23. Intelligence sharing, reciprocal use or restricted use agreements with the federal government, law enforcement agencies, lottery regulation agencies, gaming enforcement agencies of other jurisdictions authorized; exemption from Mississippi Public Records Act of records, documents, information obtained as a result.

  1. The corporationmay enter into intelligence sharing, reciprocal use, or restricteduse agreements with the federal government, law enforcement agencies,lottery regulation agencies, and gaming enforcement agencies of otherjurisdictions which provide for and regulate the use of informationprovided and received pursuant to the agreement.
  2. Records, documentsand information in the possession of the corporation received pursuantto an intelligence sharing, reciprocal use or restricted use agreemententered into by the corporation with a federal department or agency,any law enforcement agency, or the lottery regulation or gaming enforcementagency of any jurisdiction shall be exempt from the Mississippi PublicRecords Act of 1983 and shall not be released by the corporation withoutthe permission of the person or agency providing the record or information.

HISTORY: Laws, 2018, 1st Ex Sess, ch. 2, § 12, eff from and after September 1, 2018.

§ 27-115-25. Employment of attorney by board authorized.

The board may employ an attorney and/or may contract with outside counsel when the board determines the need for such counsel.

HISTORY: Laws, 2018, 1st Ex Sess, ch. 2, § 13, eff from and after September 1, 2018.

§ 27-115-27. Commercial advertising on lottery tickets authorized; nature of advertising to be provided by administrative rules and regulations.

  1. The corporation may enter into contracts with any person or persons that provide for the placement of commercial advertising on tickets. For purposes of this section, “commercial advertising” means advertising intended for the sole benefit of the advertiser.
  2. The nature of the advertising authorized in this section and the procedures for its acceptance as well as the implementation of this section shall be provided by administrative rules and regulations adopted by the board. The board shall retain, in its discretion, the authority to accept or reject any bid. Advertisements for tobacco and alcohol products shall not be accepted.
  3. Implementation of this section shall be in the manner provided in the administrative rules and regulations adopted by the board.

HISTORY: Laws, 2018, 1st Ex Sess, ch. 2, § 14, eff from and after September 1, 2018.

§ 27-115-29. Corporation personnel program.

  1. The corporation shall establish and maintain a personnel program, including administrative rules and regulations for its employees. The corporation may procure benefit programs or group insurance plans and shall provide or arrange for a retirement plan. Unless otherwise specified by the president, employees of the corporation shall serve at the will and pleasure of the president who shall determine their compensation and benefits. The employees shall be subject to suspension, dismissal, reduction in pay, demotion, transfer, or other personnel action at the discretion of the president and shall not be subject to civil service provisions. The compensation of officers at the division head level and above shall be determined by the board. Corporation employees shall not be considered employees of the State of Mississippi.
  2. No board member, officer or employee of the corporation or any spouse, sibling, ascendant or descendant of a board member, officer or employee shall have a financial interest in any vendor doing business or proposing to do business with the corporation.
  3. No board member, officer or employee of the corporation with decision-making authority shall participate in any decision involving a lottery retailer with whom the board member, officer or employee or any spouse, sibling, ascendant or descendant of such board member, officer or employee has a financial interest.
  4. No officer or employee of the corporation who leaves the employ of the corporation nor any board member may represent any vendor or lottery retailer before the corporation for a period of one (1) year following termination of employment with the corporation or membership on the board.

HISTORY: Laws, 2018, 1st Ex Sess, ch. 2, § 15, eff from and after September 1, 2018.

§ 27-115-31. Background check on applicants for employment by corporation required.

  1. A background investigation shall be conducted by the security director of the corporation or his or her agent or designee on every applicant who has reached the final selection process prior to employment by the corporation. The background investigation shall include testing the applicants for the presence of illegal controlled substances. Applicants shall be fingerprinted as a condition of employment. In addition, all division chiefs and deputy chiefs, directors of the corporation, and employees of the corporation performing duties primarily related to security matters, and other employee positions prior to employment as determined by the board, shall be subject to a background investigation report conducted by the Department of Public Safety.
  2. The Department of Public Safety shall be reimbursed by the corporation for the cost of investigations conducted pursuant to this section.
  3. No person who has been convicted of a felony, bookmaking or other forms of illegal gambling, or a crime involving moral turpitude shall be employed by the corporation. The board may by administrative rules and regulations provide for a definition of moral turpitude.

HISTORY: Laws, 2018, 1st Ex Sess, ch. 2, § 16, eff from and after September 1, 2018.

§ 27-115-33. Appeals of vendors, retailers, or persons aggrieved by actions of corporation president or decisions of board.

  1. Any lottery retailer, vendor or applicant for a lottery retailer or vendor contract aggrieved by an action of the president of the corporation may appeal that decision to the board in accordance with the administrative rules and regulations of the board.
  2. Any person aggrieved by a decision of the board may appeal the decision to the chancery court of the county in which its corporate headquarters is located within ten (10) days of the date of the decision of the board.
  3. The chancery court shall hear appeals from the board.
  4. The chancery court may remand an appeal to the board to conduct further hearings necessary to adjudicate the appeal.
  5. Any person who appeals the award of a lottery procurement for the supply of a lottery ticket shall be liable for all costs of appeal and defense in the event the appeal is denied or the contract award upheld. Costs of appeal and defense may include, but should not be limited to, court costs, bond, legal fees and loss of income to the corporation resulting from institution of the appeal if, upon the motion of the corporation, the court finds the appeal to have been frivolous.

HISTORY: Laws, 2018, 1st Ex Sess, ch. 2, § 17, eff from and after September 1, 2018.

§ 27-115-35. Bond for protection of corporation; other surety in lieu of bond; annual review of bond.

Whenever a bond is required for the protection of the corporation, letters of credit or other surety approved by the corporation may be utilized in lieu of a bond. All bonds or letters of credit shall be reviewed at least annually as to their solvency and sufficiency.

HISTORY: Laws, 2018, 1st Ex Sess, ch. 2, § 18, eff from and after September 1, 2018.

§ 27-115-37. Bulk sale of lottery tickets by retailer, bulk purchase by investment syndicate, investment group, etc., prohibited.

The board shall promulgate administrative rules and regulations that define and prohibit the bulk sale of lottery tickets by a retailer and the bulk purchase of such tickets by an investment syndicate, investment group, or individual for investment purposes.

HISTORY: Laws, 2018, 1st Ex Sess, ch. 2, § 19, eff from and after September 1, 2018.

§ 27-115-39. Toll-free telephone number of compulsive or problem gambling referral or information service organizations to be printed on lottery tickets.

The corporation shall require as a part of any contract for the production or printing of lottery tickets that each ticket include the toll-free telephone number of any state or national organization that provides information and referral services regarding compulsive or problem gambling.

HISTORY: Laws, 2018, 1st Ex Sess, ch. 2, § 20, eff from and after September 1, 2018.

§ 27-115-41. Publication of quarterly and annual financial statements.

The corporation shall publish quarterly and annual financial statements, which shall be made available to the public within thirty (30) days following the close of each quarter. The quarterly and annual financial statements shall include disposition of all funds expended by the corporation for any purpose, including disclosure of any major procurements.

HISTORY: Laws, 2018, 1st Ex Sess, ch. 2, § 21, eff from and after September 1, 2018.

§ 27-115-43. Proceeds of certain lottery prizes subject to state and federal income tax withholding laws; withholding of attachments, garnishments or executions; verification of validity of winning tickets; payment of prizes; unclaimed prize money; persons prohibited from purchasing tickets or claiming prizes.

  1. Proceeds of any lottery prize of Six Hundred Dollars ($600.00) or more shall be subject to state and federal income tax withholding laws, as applicable. Any attachments, garnishments or executions authorized and issued pursuant to law shall also be withheld if timely served upon the process agent of the corporation.
  2. The board shall adopt administrative rules and regulations to establish a system of verifying the validity of tickets claimed to win prizes and to effect payment of such prizes, except that:
    1. No prize, nor any portion of a prize, nor any right of any person to a prize awarded shall be assignable, except as provided for in Section 27-115-47. Any prize, or portion thereof, remaining unpaid at the death of a prizewinner shall be paid to the estate of the deceased prizewinner or to the trustee of a trust established by the deceased prizewinner if a copy of the trust document or instrument has been filed with the corporation, along with a notarized letter of direction from the deceased prizewinner, and no written notice of revocation has been received by the corporation prior to the deceased prizewinner’s death. Following a deceased prizewinner’s death and prior to any payment to such a trustee, the corporation shall obtain from the trustee and each trust beneficiary a written agreement to indemnify and hold the corporation harmless with respect to any claims that may be asserted against the corporation arising from payment to or through the trust. Notwithstanding any other provisions of this chapter, any person, pursuant to an appropriate judicial order, shall be paid the prize to which a winner is entitled.
    2. No ticket shall knowingly be sold to any person under the age of twenty-one (21).
    3. No prize shall be paid arising from claimed tickets that are stolen, counterfeit, altered, fraudulent, unissued, produced or issued in error, unreadable, not received, unclaimed or not recorded by the corporation within applicable deadlines, lacking in captions that conform and agree with the play symbols as appropriate to the lottery game involved, or not in compliance with such additional specific rules and public or confidential validation and security tests of the corporation appropriate to the particular lottery game involved.
    4. No particular prize in any lottery game shall be paid more than once, and in the event of a binding determination that more than one (1) claimant is entitled to a particular prize, the sole remedy of such claimants is the award to each of them an equal share in the prize.
    5. A holder of a winning ticket from a Mississippi lottery game or from a multistate or multisovereign lottery game shall claim a prize within the timeframe provided for in administrative rules and regulations. If a valid claim is not made for a prize within the applicable period, the prize shall constitute an unclaimed prize for purposes of paragraph (c) of this subsection.
    6. A person holding a winning lottery ticket in the amount of Six Hundred Dollars ($600.00) or more from a lottery game must provide his or her name and city or area of residence to the corporation to claim a prize. The corporation shall not disclose the identity of the person holding a winning lottery ticket without that person’s written permission.
  3. No prize shall be paid upon a ticket purchased or sold in violation of this chapter. Any such prize shall constitute an unclaimed prize for purposes of subsection (2)(c) of this section.
  4. Any unclaimed prize money shall be added to the pool from which future prizes are to be awarded or used for special prize promotions.
  5. The corporation is discharged of all liability upon payment of a prize.
  6. No ticket shall be purchased by and no prize shall be paid to any of the following persons:
    1. Any member of the board;
    2. Any officer, or employee of the corporation;
    3. Any vendor, including lottery retailers; or
    4. Any spouse, child, brother, sister or parent residing as a member of the same household in the principal place of abode of any person listed in paragraph (a), (b) or (c) of this subsection.

HISTORY: Laws, 2018, 1st Ex Sess, ch. 2, § 22, eff from and after September 1, 2018.

§ 27-115-45. Coordination with Department of Human Services to withhold lottery prizes of persons who have outstanding child support arrearages; coordination with state agencies to withhold lottery prizes of persons who have outstanding debts owed state.

  1. The board shall coordinate with the Department of Human Services to promulgate rules and regulations providing for the withholding of lottery prizes of persons who have outstanding child support arrearages as reported to the corporation, beginning at prize levels to be determined by the board. The corporation may require any agency reporting current child support arrearages to the corporation to provide information relating to such arrearages in a manner, format or record approved by the corporation. The corporation shall not be liable for withholding a lottery prize based upon child support arrearage information provided to it. Additionally, the corporation shall employ the same methods, procedures and parameters to withhold lottery prizes for persons who have delinquent debt as submitted by a claimant agency to the Department of Revenue for recovery under Section 27-7-501 et seq. The corporation shall not be liable for withholding a lottery prize based upon delinquent debt information provided to it by the Department of Revenue.
  2. To the extent feasible, the board shall coordinate with state agencies to promulgate administrative rules and regulations providing for the withholding of lottery prizes of persons who have outstanding debts owed to the state.

HISTORY: Laws, 2018, 1st Ex Sess, ch. 2, § 23, eff from and after September 1, 2018.

§ 27-115-47. Prize awarded in deferred annuity payments may be voluntarily assigned to a person other than the winner under certain circumstances and with judicial approval.

  1. Under an appropriate judicial order, any prize, or any portion of a prize, or any right of any person to a prize awarded, payable by the corporation in deferred annuity payments, may be paid to any person other than the winner.
  2. The right of a person to a prize payable by the corporation in deferred annuity payments may be voluntarily assigned as a whole or in part, if the assignment is made to a person designated in accordance with an order of the chancery court in the county where the corporation’s headquarters is located. Any such order shall be deemed an appropriate judicial order.
  3. On the filing by the assignor or the assignee in chancery court of a petition seeking approval of a voluntary assignment, the court may issue an order approving a voluntary assignment and directing the corporation to make prize payments as a whole or in part to the assignee if the court finds all of the following:
    1. The assignment is in writing, is executed by the assignor, and is by its terms subject to the laws of this state.
    2. The assignor provides a sworn affidavit attesting that the assignor is of sound mind, is in full command of the assignor’s faculties, and is not acting under duress.
    3. The assignor has been advised about the assignment by an independent attorney who is not related to and not compensated by the assignee or an affiliate of the assignee.
    4. The assignor understands that the assignor will not receive the prize payments or parts of payments during the years assigned.
    5. The assignor understands and agrees, with regard to the assigned payments, that the corporation, board of directors, and officials and employees of the corporation shall have no further liability or responsibility for making the assigned payments.
    6. The assignee provides the assignor with a one-page disclosure statement that sets forth in bold type not less than fourteen (14) points in size the payments being assigned by amount and payment date, the purchase price, the rate of discount to present value, assuming daily compounding and funding on the contract date, and any origination or closing fee that will be charged to the assignor.
    7. The contract of assignment expressly states that the assignor has three (3) business days after signing the contract to cancel the assignment.
    8. The assignor and assignee do not seek assignment for purposes of evading creditors, judgments or obligations of child support.
    9. The assignor and assignee have certified that neither of them has a child support obligation or, if either does have a child support obligation, that no arrearage is due, and that neither the assignor nor the assignee is obligated to repay any public assistance benefits or overpayment of child support.
    10. The petition required by this subsection shall be accompanied by a certification from a representative of the Mississippi Department of Human Services stating any of the following:
      1. That the assignor or assignee does not currently have a child support arrearage, or the assignor or assignee does not owe an obligation to repay any public assistance benefits or an overpayment of child support benefits to the Mississippi Department of Human Services.
      2. That the assignor or assignee does currently have a child support obligation and that no arrearage is due to the Mississippi Department of Human Services.
      3. That the assignor or assignee does currently have a child support arrearage, or the assignor or assignee does owe an obligation to repay any public assistance benefits or an overpayment of child support benefits to the Mississippi Department of Human Services.

      The certification from the Mississippi Department of Human Services shall be provided to the assignor and the assignee promptly upon the request of the assignor or the assignee, and in no event more than ten (10) business days after the request is received by the Mississippi Department of Human Services.

  4. Written notice of the petition and proposed assignment and any court hearing concerning the petition and proposed assignment shall be served on the corporation, which shall be made a party thereto.
    1. The corporation, not later than ten (10) days after receiving a certified copy of a court order approving a voluntary assignment, shall send the assignor and the assignee written confirmation of both of the following:
      1. The court-approved assignment.
      2. The intent of the corporation to rely on the assignment in making payments to the assignee named in the order free from any attachments, garnishments or executions.
    2. The corporation shall thereafter make payments in accordance with the assignment.
    1. Neither the state nor the corporation, its board, nor any of its officials or employees shall be liable in any manner for any assigned payments made by the corporation pursuant to this section.
    2. The assignor and assignee shall hold harmless and indemnify the state, the corporation, its board of directors, and its employees and agents from all claims, suits, actions, complaints or liabilities related to the assignment.
  5. The assignee shall pay any costs incurred by the corporation related to the assignment.
  6. The assignee shall notify the corporation of its business location and mailing address for payment purposes and of any change in location or address during the entire course of the assignment.
  7. A court order or a combination of court orders issued pursuant to this section may not require the corporation to divide a single prize payment among more than three (3) different persons.
  8. If the Internal Revenue Service or a court of competent jurisdiction issues a determination letter, revenue ruling, or other public document declaring that the voluntary assignment of prizes will affect the federal income taxation treatment of lottery prizewinners who do not assign their prizes, the following shall occur:
    1. Within fifteen (15) days after the corporation receives the letter, ruling or other document, the president of the corporation shall file a copy of it with the Attorney General; and
    2. A court shall not issue an order authorizing a voluntary assignment under this section.
  9. This section shall prevail over any inconsistent provision in Mississippi law.

HISTORY: Laws, 2018, 1st Ex Sess, ch. 2, § 24, eff from and after September 1, 2018.

§ 27-115-49. Contracts for major procurements.

  1. The corporation shall enter into its contracts for major procurements after bidding. The corporation may adopt administrative rules and regulations pursuant to the provisions of this chapter providing for special procedures whereby the Mississippi Lottery Corporation may make any class of procurement.
  2. In its bidding processes, the corporation may do its own bidding and procurement or may utilize the services of the Department of Finance and Administration, the Department of Information Technology Services, or other state agencies as appropriate and necessary. The president of the corporation may, with approval of the board, declare an emergency for purchasing purposes which shall be governed by the administrative rules and regulations adopted by the board.

HISTORY: Laws, 2018, 1st Ex Sess, ch. 2, § 25, eff from and after September 1, 2018.

§ 27-115-51. Deposit of monies received from sale of lottery tickets into corporate operating account; investment of monies in corporate operating account; Lottery Proceeds Fund established; transfer of net proceeds from corporate operating account to Lottery Proceeds Fund.

    1. All monies received by the corporation from the sale of lottery tickets and all other sources shall be deposited into a corporate operating account. Such account shall be established in a custodian financial institution domiciled in the State of Mississippi and insured by the Federal Deposit Insurance Corporation and collateralized as prescribed by Section 27-105-5. The corporation may use all monies in the corporate operating account for the purposes of paying prizes and the necessary expenses of the corporation and dividends to the state. The corporation shall estimate and allocate the amount to be paid by the corporation to prizewinners.
      1. The investment of monies in the corporate operating account, other than the amount specifically required for the purchase of securities for payment of deferred prizes, shall be invested in a manner prescribed by the board, consistent with law. Such securities purchased as investments by the corporation shall be issued in the name of the corporation and shall be kept at a custodian financial institution domiciled in the State of Mississippi insured by the Federal Deposit Insurance Corporation.
      2. The investment of monies in the corporate operating account, other than the amount specifically required for the purchase of securities for deferred prize payments to winners, shall be invested only in securities in a manner prescribed by the board, consistent with law. Such securities purchased as investments by the corporation shall be issued in the name of the corporation and shall be safe kept at a custodian financial institution domiciled in the State of Mississippi insured by the Federal Deposit Insurance Corporation.
      3. These instruments may be in varying maturities and may be in book-entry form.
      4. For the purpose of deferred prize payments to winners, the corporation shall purchase or invest in only those securities prescribed by the board, consistent with law.
    2. Within twenty (20) days following the close of each calendar month, the corporation shall transfer to the Lottery Proceeds Fund in the State Treasury the amount of net proceeds.
    3. The apportionment of the total gross revenues accruing from the sale of lottery tickets or shares and from all other sources shall be as follows:
      1. The payment of prizes to the holders of winning lottery tickets or shares which in any case shall be no less than fifty percent (50%) of the total gross revenues accruing from the sale of lottery tickets.
      2. The payment of costs incurred in the operation and administration of the lottery, including the expenses of the corporation and the costs resulting from any contract or contracts entered into for promotional, advertising or operational services or for the purchase or lease of lottery equipment and materials, which in no case shall exceed fifteen percent (15%) of the total gross revenues accruing from the sale of lottery tickets. However, this restriction shall not apply until after the first twelve (12) months of revenue generation.
  1. A Lottery Proceeds Fund is hereby established in the State Treasury. Net proceeds shall be deposited into this fund as provided in subsection (1) of this section. Monies deposited into the Lottery Proceeds Fund shall be invested by the state in accordance with state investment practices, and all earnings from such investments shall accrue to this account. No monies shall be allotted or expended from this account unless pursuant to a warrant issued as provided under Section 27-115-85.

HISTORY: Laws, 2018, 1st Ex Sess, ch. 2, § 26, eff from and after September 1, 2018.

§ 27-115-53. Acceptance and expenditure of monies; corporation intended to be self-sustaining and self-funded.

  1. The corporation may accept and expend such monies as may be appropriated by the Legislature or such monies as may be received from any source, including income from the corporation’s operations, for effectuating its corporate purposes, including the payment of the initial expenses of administration and operation of the corporation and the lottery.
  2. The corporation is intended to be self-sustaining and self-funded. Monies in the State General Fund shall not be used or obligated to pay the prizes of the lottery, and no claim for the payment of an expense of the lottery or prizes of the lottery may be made against any monies other than monies credited to the corporate operating account.

HISTORY: Laws, 2018, 1st Ex Sess, ch. 2, § 27, eff from and after September 1, 2018.

§ 27-115-55. Selection of lottery retailers; disqualifying factors.

  1. The Legislature hereby recognizes that to conduct a successful lottery, the corporation must develop and maintain a statewide network of lottery retailers that will serve the public convenience and promote the sale of tickets, while ensuring the integrity of the lottery operations, games and activities.
  2. To govern the selection of lottery retailers, the board shall, by administrative rules and regulations, develop a list of objective criteria upon which the selection of lottery retailers shall be based. In developing these criteria, the board shall consider such factors as the applicant’s financial responsibility, location and security of the applicant’s place of business or activity, integrity, and reputation; however, the board shall not consider political affiliation, activities or monetary contributions to political organizations or candidates for any public office. The criteria shall include, but not be limited to, the following:
    1. The applicant shall be current in payment of all taxes, interest and penalties owed to any taxing political subdivision where the lottery retailer will sell lottery tickets.
    2. The applicant shall be current in filing all applicable tax returns and in payment of all taxes, interest and penalties owed to the State of Mississippi, excluding items under formal appeal pursuant to applicable statutes, before a license is issued and before each renewal.
    3. No person shall be selected as a lottery retailer for the sale of lottery tickets who:
      1. Has been convicted of a criminal offense related to the security or integrity of the lottery in this or any other jurisdiction.
      2. Has been convicted of any illegal gambling activity, false statements, false swearing or perjury in this or any other jurisdiction, or convicted of a felony.
      3. Has been found to have violated the provisions of this chapter or any administrative rules and regulations adopted under this chapter, unless either ten (10) years have passed since the violation, or the president and the board find the violation both minor and unintentional in nature.
      4. Is a vendor or an employee or agent of any vendor doing business with the corporation.
      5. Resides in the same household as an officer or board member of the corporation.
      6. Has made a statement of material fact to the corporation, knowing such statement to be false.

HISTORY: Laws, 2018, 1st Ex Sess, ch. 2, § 28, eff from and after September 1, 2018.

§ 27-115-57. Lottery retailer contract not transferable or assignable; issuance and public display of lottery retailer certificate.

  1. No lottery retailer contract awarded pursuant to this chapter shall be transferable or assignable. No lottery retailer shall contract with any person for lottery goods or services except with the approval of the board.
  2. Each lottery retailer shall be issued a lottery retailer certificate which shall be conspicuously displayed at the place where the lottery retailer is authorized to sell lottery tickets. Lottery tickets shall only be sold by the retailer at the location stated on the lottery retailer certificate.
  3. For the convenience of the public, all retailers may pay winners up to Six Hundred Dollars ($600.00) after performing validation procedures appropriate to the lottery game involved.

HISTORY: Laws, 2018, 1st Ex Sess, ch. 2, § 29, eff from and after September 1, 2018.

§ 27-115-59. Lottery retailer to post bond or letter of credit.

The corporation shall require each lottery retailer to post a letter of credit or a bond with the corporation using a surety acceptable to the corporation in an amount not to exceed twice the average lottery ticket sales of the lottery retailer for the period within which the lottery retailer is required to remit lottery funds to the corporation. This section does not apply to lottery tickets which are prepaid by the lottery retailers. The corporation may facilitate the purchase of bonds and letters of credit by establishing lottery retailer pools for the purchase of bonds and letters of credit for lottery retailers.

HISTORY: Laws, 2018, 1st Ex Sess, ch. 2, § 30, eff from and after September 1, 2018.

§ 27-115-61. Contracting with retailers; contract contents; cancellation, denial, revocation, suspension, rejection of renewal, or termination of lottery retailer contract.

  1. Any contract executed by the corporation with a lottery retailer pursuant to this section shall specify the reasons for which any contract may be cancelled, denied, revoked, suspended, renewal rejected or terminated by the corporation, which reasons may include, but not be limited to:
    1. Commission of a violation of this chapter or administrative rules and regulations adopted pursuant to this chapter.
    2. Failure to accurately account for lottery tickets, revenues or prizes as required by the corporation.
    3. Commission of any fraud, deceit or misrepresentation.
    4. Insufficient sale of tickets.
    5. Conduct prejudicial to public confidence in the lottery.
    6. The lottery retailer filing for or being placed in bankruptcy or receivership.
    7. Any material change in any matter considered by the corporation in executing the contract with the lottery retailer.
    8. Failure to meet any of the objective criteria established by the board pursuant to this chapter.
  2. If, in the discretion of the president, cancellation, denial, revocation, suspension, rejection of renewal or termination of a lottery retailer contract is in the best interest of the lottery, the public welfare, or the State of Mississippi, the president may cancel, deny, revoke, suspend, reject the renewal, or terminate, after notice and a hearing, any contract issued pursuant to this chapter. Such contract may, however, be temporarily suspended by the president without prior notice, pending any prosecution, hearing or investigation, whether by a third party or by the president. A contract may be cancelled, denied, revoked, suspended, renewal rejected or terminated by the president for any one or more of the reasons enumerated in this section.

HISTORY: Laws, 2018, 1st Ex Sess, ch. 2, § 31, eff from and after September 1, 2018.

§ 27-115-63. Proceeds from lottery ticket sales received by retailer to be trust fund.

    1. All proceeds from the sale of lottery tickets received by a lottery retailer shall constitute a trust fund until paid to the corporation either directly or through the corporation’s authorized collection representative. A lottery retailer shall have a fiduciary duty to preserve and account for lottery proceeds, and lottery retailers shall be personally liable for all proceeds. Proceeds shall include unsold instant tickets received by a lottery retailer and cash proceeds of the sale of any lottery products, net of allowable sales commissions and credit for lottery prizes to winners by lottery retailers. Sales proceeds and unused instant tickets shall be delivered to the corporation or its authorized collection representative upon demand.
    2. The corporation shall, by administrative rules and regulations, require lottery retailers to place all lottery proceeds due the corporation in accounts in institutions insured by the Federal Deposit Insurance Corporation not later than the close of the next banking day after the date of their collection by the lottery retailer until the date they are paid over to the corporation. Each lottery retailer shall establish a separate bank account for lottery proceeds which shall be kept separate and apart from all other funds and assets and shall not be commingled with any other funds or assets.
  1. Whenever any person who receives proceeds from the sale of lottery tickets in the capacity of a lottery retailer becomes insolvent, or dies insolvent, the proceeds due the corporation from such person or his or her estate shall have preference over all debts or demands.

HISTORY: Laws, 2018, 1st Ex Sess, ch 2, § 32, eff from and after September 1, 2018.

§ 27-115-65. Sales and sale price of tickets; gifting tickets.

  1. No person shall sell a ticket at a price other than established by the corporation, unless authorized in writing by the president. No person other than a duly certified lottery retailer shall sell lottery tickets, but this shall not be construed to prevent a person who may lawfully purchase tickets from making a gift of lottery tickets to another. Nothing in this chapter shall be construed to prohibit the corporation from designating certain of its agents and employees to sell lottery tickets directly to the public.
  2. Lottery tickets may be given by merchants as a means of promoting goods or services to customers or prospective customers subject to approval by the board.
  3. No lottery retailer shall sell a ticket except from the locations listed in the contract.
  4. No lottery tickets shall be sold at State of Mississippi safety rest areas.

HISTORY: Laws, 2018, 1st Ex Sess, ch. 2, § 33, eff from and after September 1, 2018.

§ 27-115-67. Display of signs on licensed premises providing toll-free telephone number of compulsive or problem gambling referral or information service organizations.

The corporation shall require the posting of one or more signs on licensed premises at each point of entry into areas where lottery tickets are sold to inform patrons of a toll-free telephone number of any state or national organization that provides information and referral services regarding compulsive or problem gambling. Failure by the owner of the licensed premises to post and maintain such a sign or signs shall be cause for the imposition of a fine to be determined by the board.

HISTORY: Laws, 2018, 1st Ex Sess, ch. 2, § 34, eff from and after September 1, 2018.

§ 27-115-69. Purchase, lease or lease-purchase of goods, services necessary to effectuate lottery; investigation of prospective lottery system vendors; requisite vendor disclosures; prohibited contracts; posting of performance bond or letter of credit by vendor; contract to include provision for payment of liquidated damages; contracts to be governed by Mississippi law.

  1. The corporation may purchase, lease or lease-purchase such goods or services as are necessary for effectuating the purposes of this chapter. The corporation shall not contract with any person or entity for the total operation and administration of the lottery, but it may make procurements which integrate such functions as lottery game design, lottery ticket distribution to retailers, supply of goods and services and advertising. In all procurement decisions, the corporation shall take into account the particularly sensitive nature of the lottery and shall act to promote and ensure security, honesty, fairness and integrity in the operation and administration of the lottery and the objectives of raising net proceeds for the benefit of the public.
  2. The corporation shall investigate the financial responsibility, security and integrity of any lottery system vendor who submits a bid, proposal or offer. At the time of submitting such bid, proposal or offer to the corporation, the corporation shall require the following items:
    1. A disclosure of the vendor’s name and address and, as applicable, the name and address of the following:
      1. If the vendor is a corporation, the officers, directors and each stockholder in such corporation; however, in the case of owners of equity securities of a publicly traded corporation, only the names and addresses of those known to the corporation to own five percent (5%) or more of such securities need be disclosed.
      2. If the vendor is a trust, the trustee and all persons entitled to receive income or benefits from the trust.
      3. If the vendor is an association, the members, officers and directors.
      4. If the vendor is a partnership or joint venture, all of the general partners, limited partners, or joint venturers.
    2. A disclosure of all the states and jurisdictions in which the vendor does business, and the nature of the business for each such state or jurisdiction.
    3. A disclosure of all the states and jurisdictions in which the vendor has contracts to supply gaming goods or services, including, but not limited to, lottery goods and services, and the nature of the goods or services involved for each such state or jurisdiction.
    4. A disclosure of all the states and jurisdictions in which the vendor has applied for, has sought renewal of, has received, has been denied, has pending, or has had revoked a gaming license of any kind, or had fines or penalties assessed on their license, contract, or operation, and the disposition of such in each such state or jurisdiction. If any lottery license or contract has been revoked or has not been renewed or any lottery license or application has remained pending for more than six (6) months, then it shall be disclosed.
    5. A disclosure of the details of any finding of a plea, conviction or adjudication for guilt, in a state or federal court, of the vendor for any felony or any other criminal offense other than a traffic violation.
    6. A disclosure of the details of any bankruptcy, insolvency, reorganization, corporate or individual purchase or takeover of another corporation, including bonded indebtedness, or any pending litigation of the vendor.
    7. Such additional disclosures and information as the corporation may determine to be appropriate for the procurement involved. If the vendor subcontracts any substantial portion of the work to be performed under the contract to a subcontractor, the vendor shall disclose all of the information required by this subsection for the subcontractor as if the subcontractor were itself a vendor.
  3. In no case shall the corporation enter into a contract for a procurement of any video lottery or video lottery terminal or any other illegal lottery device, and shall only enter into a contract for a procurement for any lottery system with a vendor who has complied with the disclosures required by the corporation and described in subsection (2) of this section, and any contract with such a vendor is void and unenforceable. Any contract with a vendor who does not comply with such requirements for periodically updating such disclosures during the tenure of a contract as may be specified in such contract is voidable and may be terminated by the corporation. The provisions of this section shall be construed broadly and liberally to achieve the ends of full disclosure of all information necessary to allow for a full and complete evaluation by the corporation of the competence, integrity, background and character of vendors.
    1. A contract shall not be entered into with any vendor who has been found guilty of a felony related to the security or integrity of the lottery in this or any other jurisdiction or with any vendor who is found to be in possession of any illegal lottery device.
    2. A contract shall not be entered into with any vendor who has not first obtained a signed tax clearance from the Commissioner of Revenue indicating that the vendor is current in filing all applicable tax returns and in payment of all taxes, interest and penalties owed to the State of Mississippi, excluding items under formal appeal pursuant to applicable statutes.
  4. The corporation may require that each vendor shall, at the execution of the contract with the corporation, post a performance bond or letter of credit from a bank acceptable to the corporation, in an amount established by the corporation subject to the provisions of Section 27-115-61. In lieu of the bond, a vendor may, to assure the faithful performance of its obligations, deposit and maintain with the corporation securities that are interest-bearing or accruing and that are rated in one (1) of the three (3) highest classifications by an established nationally recognized investment rating service. Securities eligible under this subsection are limited to:
    1. Certificates of deposit issued by solvent banks or savings associations approved by the corporation and which are organized and existing under the laws of this state or under the laws of the United States.
    2. United States bonds, notes, and bills for which the full faith and credit of the government of the United States is pledged for the payment of principal and interest.
    3. Corporate bonds approved by the corporation. The corporation which issued the bonds shall not be an affiliate or subsidiary of the depositor. Such securities shall be held in trust.
  5. Every contract entered into by the corporation pursuant to this section shall contain a provision for payment of liquidated damages to the corporation for any breach of contract by the vendor.
  6. Each vendor shall be qualified to do business in this state and shall file appropriate tax returns as provided by the laws of this state. All contracts under this section shall be governed by the laws of this state.

HISTORY: Laws, 2018, 1st Ex Sess, ch. 2, § 35, eff from and after September 1, 2018.

§ 27-115-71. Criminal background investigation of potential vendors; criminal background and credit investigations of potential employees.

  1. The Mississippi Department of Public Safety shall perform full criminal background investigations on all potential vendors, including potential lottery retailers, and potential employees of the corporation at the level of division head and above, and at any level within a division handling security, and, as determined by the board, on any other employee of the corporation. The corporation shall reimburse the Department of Public Safety for the actual costs of such investigations.
  2. The corporation or its division handling security shall:
    1. Conduct criminal background investigations and credit investigations on all potential employees of the corporation not referred to in subsection (1) of this section or not investigated by the Department of Public Safety.
    2. Supervise ticket validation and lottery drawings.
    3. For just cause and subject to the terms of the vendor contract, inspect the facilities of any vendor in order to determine the integrity of the vendor’s product and in order to determine whether the vendor is in compliance with its contract.
    4. Report any suspected violations of this chapter to the appropriate district attorney, or the Attorney General, and law enforcement agencies.
    5. Upon request, provide assistance to any district attorney, the Attorney General, or law enforcement agency investigating a violation of this chapter.

HISTORY: Laws, 2018, 1st Ex Sess, ch. 2, § 36, eff from and after September 1, 2018.

§ 27-115-73. Sale of lottery tickets to or purchase by persons under the age of twenty-one prohibited; responsibility of lottery retailers to verify age of purchaser; penalties.

    1. No lottery retailer and no agent, associate, employee, representative or servant of any such person shall allow any illegal lottery device to be on its premises, nor shall any lottery retailer, agent, associate, employee, representative or servant sell a lottery ticket to any person unless the person submits any one (1) of the following forms of identification which establish the age of the person as twenty-one (21) years or older:
      1. A valid and current Mississippi driver’s license which contains a photograph of the person presenting the driver’s license.
      2. A valid and current driver’s license of another state which contains a photograph of the person submitting the driver’s license.
      3. A valid and current special identification card issued by the State of Mississippi containing a photograph of the person submitting the identification card.
      4. A valid and current passport or visa issued by the federal government or another country or nation that contains a permanently attached photograph of the person submitting the passport or visa.
      5. A valid and current military or federal identification card issued by the federal government containing a photograph of the person submitting the identification card.
    2. Each form of identification listed in paragraph (a) of this subsection must on its face establish the age of the person as twenty-one (21) years of age or older, and there must be no reason to doubt the authenticity or correctness of the identification. No form of identification mentioned in paragraph (a) of this subsection shall be accepted as proof of age if it is expired, defaced, mutilated or altered. If the driver’s license, state special identification card or lawful identification submitted is a duplicate, the person shall submit additional identification which contains the name, date of birth and photograph of the person.
    3. An educational institution identification card, check-cashing identification card, or employee identification card shall not be considered as lawful identification for the purposes of this subsection.
  1. Any lottery retailer who knowingly sells a lottery ticket to a person under twenty-one (21) years of age will be fined not less than One Hundred Dollars ($100.00) nor more than Five Hundred Dollars ($500.00) for the first offense and, for each subsequent offense, not less than Two Hundred Dollars ($200.00) nor more than One Thousand Dollars ($1,000.00) and may be disqualified as a lottery retailer.
    1. It is unlawful for any person under twenty-one (21) years of age to purchase a lottery ticket.
    2. Whoever violates the provisions of this subsection shall be fined not more than One Hundred Dollars ($100.00).
    3. Any person apprehended while violating the provisions of this subsection shall be issued a citation by the apprehending law enforcement officer, which shall be paid in the same manner as provided for the offenders of local traffic violations.

HISTORY: Laws, 2018, 1st Ex Sess, ch. 2, § 37, eff from and after September 1, 2018.

§ 27-115-75. Prohibited acts; penalties.

  1. Any person, with intent to defraud, who falsely makes, alters, forges, utters, passes or counterfeits a state lottery ticket shall be punished by imprisonment for not less than one (1) year and not more than twenty (20) years, by a fine of not more than Fifty Thousand Dollars ($50,000.00), or by both such fine and imprisonment.
  2. Any person who influences or attempts to influence the winning of a prize through the use of coercion, fraud, deception or tampering with lottery equipment or materials shall be punished by imprisonment for not less than one (1) year and not more than twenty (20) years, by a fine of not more than Fifty Thousand Dollars ($50,000.00), or by both such fine and imprisonment.

HISTORY: Laws, 2018, 1st Ex Sess, ch. 2, § 38, eff from and after September 1, 2018.

§ 27-115-77. Employment of former board members or corporation officers by vendors of the corporation within one year after termination of service with corporation prohibited; exceptions; administration of provisions of section by State Ethics Commission.

  1. No former board member or officer of the corporation, or a corporation or other entity owned, in whole or in part, by a former board member or officer of the corporation, shall solicit or accept employment or enter into a contract for compensation of any kind with a vendor of the corporation within one (1) year after termination of service with the corporation.
  2. The name of any individual who is a board member or an officer or employee of the corporation shall not appear upon any lottery ticket, lottery game, lottery form or paper used in playing any lottery game.
  3. Violation of any provision of this section by a board member, officer or employee of the corporation shall constitute cause for removal from office or dismissal from employment.
  4. The provisions of subsections (1) and (3) of this section shall not apply to ex officio members of the board.
  5. The State Ethics Commission shall administer and enforce the provisions of this section. The procedures and penalties provided for in Section 25-4-101 et seq. shall apply to the administration and enforcement of the provisions of this section.

HISTORY: Laws, 2018, 1st Ex Sess, ch. 2, § 39, eff from and after September 1, 2018.

§ 27-115-79. Skimming of lottery proceeds; penalties.

  1. Skimming of lottery proceeds is the intentional excluding, or the taking of any action in an attempt to exclude, of anything or its value from the deposit, counting, collection or computation of gross revenues or net proceeds from lottery activities.
  2. Whoever commits the crime of skimming of lottery proceeds when the amount skimmed or to be skimmed is less than One Thousand Dollars ($1,000.00) may be imprisoned for not more than five (5) years, or may be fined not more than Five Thousand Dollars ($5,000.00), or both.
  3. Whoever commits the crime of skimming of lottery proceeds when the amount skimmed or to be skimmed is One Thousand Dollars ($1,000.00) or more but less than Ten Thousand Dollars ($10,000.00), shall be imprisoned for not less than three (3) years nor more than ten (10) years without benefit of probation, parole, or suspension of sentence, and may be fined not more than Twenty-five Thousand Dollars ($25,000.00), or both.
  4. Whoever commits the crime of skimming of lottery proceeds when the amount skimmed or to be skimmed is Ten Thousand Dollars ($10,000.00) or more shall be imprisoned for not less than ten (10) years nor more than twenty-five (25) years without benefit of probation, parole, or suspension of sentence, and may be fined not more than Fifty Thousand Dollars ($50,000.00), or both imprisonment and fine.

HISTORY: Laws, 2018, 1st Ex Sess, ch. 2, § 40, eff from and after September 1, 2018.

§ 27-115-81. Possession of illegal lottery devices prohibited; material false statement; material false entry in record submitted to corporation; penalties for violation.

No person shall knowingly or intentionally use or possess an illegal lottery device or make a material false statement in any application for a license or proposal to conduct lottery activities or make a material false entry in any book or record which is compiled or maintained or submitted to the corporation pursuant to the provisions of this chapter. Any person who violates the provisions of this section shall be imprisoned for not less than five (5) years nor more than ten (10) years without benefit of probation, parole or suspension of sentence, and may be fined an amount not to exceed Twenty-five Thousand Dollars ($25,000.00) or the dollar amount of the false entry or statement, whichever is greater, or both such fine and imprisonment.

HISTORY: Laws, 2018, 1st Ex Sess, ch. 2, § 41, eff from and after September 1, 2018.

§ 27-115-83. Illegal lottery devices; definitions; confiscation.

  1. Illegal lottery devices as described in this section are considered gambling devices and contraband.
  2. As used in this section, the term “illegal lottery device” means:
    1. Forged, counterfeit, or stolen, or improperly issued or illegally possessed lottery tickets.
    2. Any device or equipment that is in itself or is being used as part of any sort of a video lottery terminal.
    3. Any tickets, payouts, receipts or the like which are generated by, taken from or are related to any sort of a video lottery terminal.
  3. All law enforcement officers of municipal police forces, sheriff’s departments, and the state shall confiscate and preserve all illegal lottery devices that come to their attention for evidence in the prosecution of those individuals in possession of same. Any such illegal lottery device will be subject to confiscation and destruction.
  4. Neither the state nor any political subdivision, agency, agent, or enforcement officer thereof shall be liable civilly or criminally for the destruction of any illegal lottery device.

HISTORY: Laws, 2018, 1st Ex Sess, ch. 2, § 42, eff from and after September 1, 2018.

§ 27-115-85. Allocation of revenues.

Until June 30, 2028, net proceeds generated by the Alyce G. Clarke Mississippi Lottery Law, created pursuant to Sections this chapter and deposited into the Lottery Proceeds Fund under Section 27-115-51(2), except as otherwise provided in this section, shall be paid into the State Highway Fund by warrant issued by the State Fiscal Officer upon requisition of the State Transportation Commission as needed to provide funds to repair, renovate and maintain highways and bridges of the state; however, funds paid into the State Highway Fund under this section shall be first used for matching federal funds authorized to the state pursuant to any federal highway infrastructure program implemented after September 1, 2018. However, all such monies deposited into the Lottery Proceeds Fund over Eighty Million Dollars ($80,000,000.00) in a fiscal year shall be transferred into the Education Enhancement Fund for the purposes of funding the Early Childhood Learning Collaborative, the Classroom Supply Fund and/or other educational purposes. From and after July 1, 2028, the net proceeds shall be deposited into the Lottery Proceeds Fund and shall be tranferred to the State General Fund, except for the amounts over Eighty Million Dollars ($80,000,000.00) which shall continue to be deposited in the Education Enhancement Fund as provided above.

HISTORY: Laws, 2018, 1st Ex Sess, ch. 2, § 43, eff from and after September 1, 2018.

§ 27-115-87. Corporation division heads, employees are public servants.

All division heads, officers and employees of the corporation shall be considered public servants as defined in Section 25-4-103. All division heads and officers of the corporation are subject to Section 25-4-25 and shall be required to file a Statement of Economic Interest with the Mississippi Ethics Commission.

HISTORY: Laws, 2018, 1st Ex Sess, ch. 2, § 44, eff from and after September 1, 2018.

§ 27-115-89. Reports; annual audit by independent auditor.

To ensure the financial integrity of the lottery, the corporation through its board shall:

Compile and submit quarterly and annual reports and financial statements, in compliance with Sections 27-115-19(3)(b) and 27-115-41;

Contract with an independent auditor who is a certified public accountant or firm to conduct an annual financial audit of the books and records of the corporation. The cost of this annual financial audit shall be an operating expense of the corporation:

Such independent auditor shall have no financial interest in any vendor with whom the corporation is under contract;

All contracts for independent auditors shall be reviewed by and subject to the approval of the State Auditor to ensure that the independent auditor is qualified to perform the audit;

The audit shall be completed within ninety (90) days after the close of the corporation’s fiscal year; and

Contracts may be entered into for audit services for a period not to exceed five (5) years and the same firm shall not receive two (2) consecutive audit contracts.

HISTORY: Laws, 2018, 1st Ex Sess, ch. 2, § 45, eff from and after September 1, 2018.

§ 27-115-91. Informational submission of annual operating budget to Joint Legislative Budget Commission.

For informational purposes only, the corporation shall submit to the Joint Legislative Budget Committee a copy of the corporation’s annual operating budget for the upcoming fiscal year. The budget shall include an estimate of net proceeds to be deposited into the State Highway Fund during the succeeding fiscal year.

HISTORY: Laws, 2018, 1st Ex Sess, ch. 2, § 46, eff from and after September 1, 2018.